About competence of customs bodies on performance of customs operations in respect of certain types of goods

In accordance with the provisions of the order of Ministry of Russia dated 18 Feb 2020 No. 27н “About competence of customs authorities for the Commission of certain customs operations and specific functions in relation to the goods” (further – the Order), the Commission of customs operations for the Declaration and release of excisable and certain types of Excise goods is a specialized customs post (the electronic Declaration center) of the Central excise customs (Cade TSAT).

FCS of Russia pays attention that the Order is limited to the competence of the customs bodies on carrying out customs operations in respect of goods listed in annexes No. 3 and No. 5. For the purposes of the relevant lists of goods should be guided solely by the code of FEACN of the cu.

The goods classified in commodity positions of the FEACN of the cu contained in annexes No. 3 and No. 5 of the Order are subject to customs Declaration on Cade TSAT.

In case of Declaration of goods imported in one commodity party with excisable goods or goods specified in Annex No. 5 to Order, as well as tires, pneumatic rubber tires, such goods may be declared in Cage TSAT.

At the same time Cada TSAT does not have the authority to commit customs operations concerning the goods imported in one commodity party with nepodaktsiznogo goods, specified in Appendix № 3 to the Order (e.g., remote controls). Such goods are subject to customs clearance at other customs authorities.

When filing the Declaration for the goods should be located in the region of activity of customs bodies on carrying out customs operations on the actual control, listed in annexes № 4 and № 6 to the Order. The placing of such goods in open areas, warehouses or other facilities of authorised economic operator, using the appropriate simplification, located in region of activity of customs posts could not be considered as grounds for refusal to issue the Declaration on goods.