On the issues of customs operations actual control in respect of excise and other specific types of goods
North-Western customs administration informs that on 2 July 2020, entered into force order of the Ministry of Finance of Russia from 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).
Order in particular is limited to the competence of the customs bodies of the Russian Federation according to customs procedures other than those defined by chapters 17, 18 of the EAEU Customs code (hereinafter – the operation of actual control), in respect of goods listed in annexes № 1, № 3 and № 5 to the Order (further – the certain goods).
According to paragraphs 5, 6, 7 Order of the customs posts of the Central excise customs, Excise, with the exception of specialized customs post (CED), a Specialized and far Eastern specialized customs offices, shall have jurisdiction for the Commission of customs operations actual control in respect of certain types of goods.
In addition, competence in the performance of customs operations actual control also possess:
– Customs bodies specified in the Appendix № 4 to the Order, in respect of goods listed in annexes № 1 and № 3 to the Order;
– Customs authorities referred to in Annex № 6 to the Order, in respect of goods listed in annexes No. 1 and No. 5 to the Order;
– Diplomatic customs post of the Moscow customs office (code 10129030) in respect of specified in Annex No. 5 to Order goods, the recipients of which are the Ministry of internal Affairs of Russia, EMERCOM of Russia, FSO of Russia, FSB of Russia, military units, and representative offices of foreign companies and firms, mass media and their employees or in case of termination of the customs procedure of temporary importation (tolerance).
– The customs authorities except Excise specialized customs post (CED), in respect of goods classified in a commodity position 3403 and subheadings 2710 19 710 0 – 2710 99 000 0 the FEACN of the cu.
In this case, paragraph 14 of the Order provides that the customs authorities, except those specified in annexes No. 4 and No. 6 to the Order, in the region activities which are of special (free) economic zones, equivalent territories of priority socio-economic development or the free port of Vladivostok (further – SEZ) or free warehouses, shall be entitled to make in respect of goods listed in annexes No. 3 and No. 5 to the Order, the customs operations connected with import (export) of goods to (from) the territory(AI) of FEZ or in free warehouse.
Cases against Order listed in paragraph 15 of the Order.
In particular, the provisions of the Order are not applicable when implementation of the customs transactions connected with arrival (departure) of goods into the Russian Federation, with application of the customs procedure of customs transit.
Reference: Chapter 17, “Customs Declaration and customs operations associated with the filing, registration and revocation of customs Declaration, change (addition) of the information stated in the customs Declaration (article 104 – 117)”
Chapter 18. “Release of goods and customs operations associated with release of goods (article 118 – article 126)”