Customs clearance

Customs clearance of vehicles is a mandatory procedure when crossing the customs border. Customs clearance includes: presentation of permits and shipping documents, customs declaration and declared goods to the customs authority, as well as payment of customs duties. Vehicles can move across the customs border, both within the framework of trade turnover and non-trade turnover.

When moving vehicles by individuals and legal entities for commercial purposes, customs clearance is carried out in a general manner, that is, in accordance with the rules established by the Customs Code of the Customs Union (TC CU) for declaring goods transported across the customs border as part of trade.

In accordance with the Customs Code of the CU, upon arrival at the customs territory, vehicles must be placed under the appropriate customs procedure. The placement of goods under the customs procedure begins from the moment the customs authority is submitted to the customs declaration and (or) the documents required for the placement of goods under the customs procedure in cases.

Declaration is a fundamental point of customs clearance, necessary for placing vehicles under customs procedures. It involves the submission by the declarant to the customs authority of all the necessary documents for placing the goods under the customs procedure. In accordance with Article 180 of Chapter 27 of the Customs Code of the Customs Union for the customs declaration of vehicles. As a customs declaration, a declaration for a vehicle is accepted, the form of which and instructions for filling are determined by the Decision of the Customs Union Commission dated October 14, 2010 No. 422 "On the form of a customs declaration for a vehicle and instructions on how to fill it out." However, at present this decision has not yet entered into force, and therefore the usual customs declaration is submitted for vehicles as for the goods being moved.

The submission of the customs declaration must be accompanied by the submission of the documents to the customs authority, on the basis of which the customs declaration is completed. These documents include:

  • - documents confirming the powers of the person submitting the customs declaration;
  • - documents confirming the completion of a foreign economic transaction, and in the absence of a foreign economic transaction - other documents confirming the right to own, use and (or) dispose of goods, as well as other commercial documents at the disposal of the declarant;
  • -transport (shipping) documents;
  • - documents confirming compliance with prohibitions and restrictions;
  • - documents confirming compliance with the restrictions in connection with the use of special protective, anti-dumping measures.

- documents confirming the country of origin of goods in the cases provided for by this Code;

  • -documents, on the basis of which the classification code of the goods was declared according to the Commodity Nomenclature of Foreign Economic Activity;
  • - documents confirming the payment and (or) securing the payment of customs payments;
  • - documents confirming the right to privileges in the payment of customs payments, to apply full or partial exemption from the payment of customs duties and taxes in accordance with the customs procedures established by this Code, or to reduce the base (tax base) for calculating customs duties and taxes;
  • - documents confirming the change in the deadline for payment of customs duties and taxes;
  • - documents confirming the declared customs value of goods and the chosen method for determining the customs value of goods;
  • - a document confirming compliance with the requirements in the field of currency control, in accordance with the currency legislation of the Member States of the customs union.

When customs clearance of vehicles, as well as goods, the declaration can be submitted in electronic form, and a preliminary customs declaration can also be applied.

When the declarant fills out the customs declaration for vehicles, special attention should be paid to column 31, since by order of the Federal Customs Service of the Russian Federation dated May 6, 2010 No. 895 "On the requirements for the description of certain categories of goods in column 31 of the CCD" box 1.

In addition, the duties of the declarant include the payment of customs payments, which arises when vehicles arrive at the customs territory and is a prerequisite for customs clearance.

However, vehicles can be moved across the customs border by individuals not for commercial purposes, but for personal use. In this case, a feature of customs clearance is a simplified declaration procedure. The declaration of goods for personal use is carried out by individuals when they move across the customs border simultaneously with the presentation of goods to the customs authority. Declaration of goods for personal use, except for those sent in international mail and placed under the customs procedure of customs transit, is made in writing using a passenger customs declaration. When customs declaration of goods to be transported for personal use in writing, the declarant is obliged:

  • - submit to the customs authority the documents on the basis of which the customs declaration has been completed, including those confirming the payment of customs payments or securing the payment of customs duties and taxes;
  • - present the declared goods at the request of an official of the customs authority;
  • - pay due customs payments or ensure their payment;
  • -fulfill other requirements stipulated by the customs legislation of the Customs Union.

Vehicles for personal use that are not registered in the customs territory of the Customs Union and the territory of a foreign state are placed under the customs procedure of customs transit.

The obligation to pay customs duties and taxes in relation to vehicles moved for personal use arises for the declarant upon registration by the customs authority of the passenger customs declaration. The “Agreement on the Procedure for Moving Goods for Personal Use by Individuals across the Customs Border of the Customs Union and Performing Customs Operations Related to Their Release” (as amended by the Resolution of the CCC No. 407 dated 20.09.2010) provides the rates of customs duties for such vehicles.

In general, the procedure for customs clearance of a vehicle purchased by individuals includes the following main stages:

  • -verification of documents;
  • - inspection of the car;
  • - payment by the owner of the car of customs payments.

The duties of the customs inspector, first of all, include checking the availability of all the necessary documents and information declared in the declaration:

  • -data on the vehicle from the technical passport (registration certificate): type, brand, model, color, year and month of release, engine number, chassis (frame), state number plate, mark on the replacement of number units, fuel type, availability of special equipment ;
  • - the purpose of import, the possibility of providing benefits for the payment of customs duties;
  • - mileage on the day of inspection.

After examining the documents, the inspector either accepts documents for subsequent customs clearance, or requires the submission of other documents necessary for customs clearance and customs control.

Next, the inspector inspects the vehicle for compliance with the information stated in the declaration. Inspection is carried out on a specially equipped site in the presence of the owner. During the inspection, the inspector specifies (records) the following information:

  • -correspondence of the numbers of the body, engine, chassis, vehicle model, year of manufacture, etc .;
  • -does the completeness of the vehicle correspond to the standard and is there any additional equipment, accessories;
  • - whether the vehicle has undergone restoration work and what is their volume, nature and quality;
  • - whether the replacement of units, expensive components was carried out;
  • - what is the nature and degree of complexity of the existing damage at the time of inspections;
  • - whether the identified breakdowns, deformations of the emergency vehicle belong to the accident in question (in comparison with the police certificate of a foreign state). If there is reason to doubt the authenticity of the documents, as well as if signs of violations of customs rules are detected at this stage, the inspector places a vehicle in a temporary storage warehouse and draws up a protocol on violation of customs rules [3].

After accepting a customs declaration from the owner, checking the correctness of filling in its columns, as well as inspecting the vehicle being processed, the inspector fills out clause 19 of the declaration, makes an entry "Checked" there, puts a signature indicating the full name of 0., Personal number stamp ( LDL), date.

The entire set of documents required for registration of a vehicle, according to an inventory drawn up in two copies, is transferred to the OTS and VK for verification of the customs value declared by the owner and the additional costs incurred by him while driving the vehicle to the border of the Russian Federation. Each copy of the inventory is stamped with the date of acceptance of the documents, the signature of the inspector of the OTS and VC who accepted the documents.

After checking the correctness of the determination of the customs value, the documents are transferred to the customs payments department (OTP).

The department of customs payments in accordance with the established procedure, on the basis of instructions from the FCS, controls the correct classification of a vehicle in accordance with the CIS Foreign Economic Activity Commodity Classification and assigning a car to a specific heading, and tires and equipment to subheadings.

The department of customs payments controls the correctness of the calculation of customs payments, based on the value of the final customs value.

After checking in the department of customs payments the completeness of the calculation of all customs payments for the imported vehicle, the inspector fills in the column. 21 customs declaration "Customs payments", highlighting:

  • - duty;
  • - excise tax;
  • -VAT;
  • -Customs clearance fee;
  • - customs payments at a flat rate;
  • -other payments.

The inspector calculates the total amount, indicates the full name, certifies with his signature, LNP, puts down the date of the inspection and transfers the entire set of documents according to the inventory to the department (group) of car registration.

After checking the submitted documents, making a decision on the customs value and customs clearance of the imported vehicle, calculating customs payments, the customs documents are filled out. A customs receipt voucher for payment is issued, customs payments are accepted.

The data on the imported vehicle and the owner are entered into the computer. Simultaneously with entering data into the computer, a check is carried out:

  • - whether vehicles were previously registered on the person declaring the import of a vehicle into the Russian Federation on a preferential basis;
  • - how many vehicles were imported by an individual during a calendar year;
  • - is this vehicle on the wanted list of the traffic police, Interpol.

The certificate of import of the vehicle is filled in. In the column "Marks of the customs authority", in accordance with the regime for which the vehicle is registered, appropriate entries are made.

The certificate is issued in two copies, one of which is issued to the owner of the vehicle, and the second is stored in the customs authority in accordance with the rules for storing documents of strict reporting. The certificate of import of the vehicle is certified by the official seal of the customs authority, as well as by the signature and LNP of the customs inspector who issued the certificate. After filling in the receipt voucher and certification by the inspector of the car registration group, gr. 22-23 of the customs declaration, the number and date of the issued documents are indicated. Next, the vehicle passport is filled in, a document issued by the customs authority after the completion of customs clearance when importing a car (except for temporary import).

Vehicle passports and vehicle chassis passports are designed to streamline the admission of vehicles to participate in road traffic, strengthen the fight against their theft and other offenses in road transport, as well as improve the efficiency of control over the payment of customs duties when importing vehicles and chassis of vehicles into RF.

Customs clearance of parts and accessories for vehicles is carried out in a general manner when moving them separately from the vehicle. However, if these parts are presented together with the vehicle and are certified with one code, then they are not subject to customs clearance and, as a rule, information about them is not included in the declaration.

Thus, customs clearance of the vehicle is a mandatory procedure for all persons moving vehicles across the customs border, regardless of the purpose of their import and export.

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