The statistical form of the account of movement of goods: changing the rules of filling, submission of

July 24, 2020 shall come into force new Rules of maintaining statistics of mutual trade in goods of the Russian Federation with member States of the Eurasian economic Union (hereinafter – the Rules) approved by Decree of the Government of the Russian Federation of June 19, 2020 n 891 “On the order statistics of mutual trade in goods of the Russian Federation with member States of the Eurasian economic Union and a recognition become invalid for decrees of the Government of the Russian Federation of December 7, 2015 № 1329”.

Amendments

Rules of maintaining statistics of mutual trade in goods of the Russian Federation with member States of the Eurasian economic Union, approved by decree of the government of the Russian Federation 07.12.2015 No. 1329 (hereinafter – the Resolution 1329) the term “Russian person” was determined in accordance with national legislation – the Federal law “On customs regulation in the Russian Federation”. The Rules, approved by the Decree of the Government of the Russian Federation of June 19, 2020 No. 891 (hereinafter – Decree 891), the definition of “involved” is more broad and meets the requirements of subparagraph 17 of paragraph 1 of article 2 of the Customs code of the Eurasian economic Union (the term “person of a member state” in addition to legal entities and individual entrepreneurs includes organizations that are not legal persons (e.g. a branch of a foreign company), as well as individuals).

The Resolution 1329 was given a list of goods in respect of which Rules have not been applied (paragraph 3 of the regulation), that is, cases where the submission of statistical forms of the account of movement of goods (statistical form) are not required. In the Resolution 891 given a reference to the Methodology of statistics of mutual trade in goods of member States of the Eurasian economic Union, approved by Decision of Board of the Euroasian economic Commission from December 25, 2018 No. 210 (hereinafter – the Methodology). That is, for goods to be taken into account in the statistics of mutual trade in accordance with the Methodology (section IV, paras 6, 7), statistical forms must be submitted.

A separate paragraph is dedicated to e-Commerce goods, which the end recipient is a natural person: “For items shipped through trade in information-telecommunication network “Internet” to the address of individuals, the statistical form is submitted for all shipments for the month separately for each country of receipt”. To submit a statistical form in this case, the Rules should Russian person who concluded the transaction, or had at the time of export the right to dispose of (possession of) goods (item 5 of the Regulations). In such statistical forms in the graph 19 indicates code “07”.

By resolution 891 , the deadline for the submission of statistical forms increased: in the General case, the statistical form is submitted to the customs authority not later than the 10th working day of the calendar month following the calendar month in which the shipment or receipt of goods (previously – no later than the 8th working day).

Written separately in the case of temporary import of goods, if the originally planned period of temporary importation exceeds 1 year, the statistical form submitted no later than the 10th working day of the month after the month in which the temporary importation period exceeded 1 year (for example, temporary importation implemented in June 2019, June 2020 – the month in which the term exceeds 1 year, a statistical form must be submitted no later than July 10, 2020 and specify the reporting period – June 2019, and in box 19 code “06”).

If in respect of goods temporarily westmichigan for a period less than 1 year, occurred the transfer of ownership (e.g., contract of sale and the product is not considered to be temporarily westnilevirus) statistical form is filed by applicant not later than the 10th working day of the calendar month following the calendar month in which occurred the transfer. As of the reporting period, indicate the month of the transfer.

By resolution 891 regulated only electronic submission of statistical forms, signed by the strengthened qualified electronic signature, via personal Cabinet. Submitting statistical forms on paper is not allowed.

Points 12, 13 of the Rules of Regulations 891 customs authorities were given the right to request from the applicant via personal Cabinet additional information for monitoring the timely submission of statistical forms and accuracy of the information contained therein. This information should be submitted to the customs authority within 10 working days from the date of receipt of such request.

An important innovation concerns the identification of false information in statistical form: the applicant recognized the inaccuracy of the information revealed by the customs body not later than 10 working days from the date of receipt of the notice submitted to the customs authority cancellation application (with justification and explanation) and a new fixed statistical form, is considered to have fulfilled the duty on the submission of statistical forms containing accurate information. In this case, the fact of an administrative offense, defined under article 19.7.13 code of the Russian Federation about administrative offences (in terms of reliability).

Certain changes were made in the names of separate columns of statistical form and order of filling:

20 in the column “the goods Declaration (Declaration of release of goods before filing of goods Declaration)” now possible to specify the number of the statement on the release of goods before filing of goods Declaration;

in graph 1 the”Seller”, 2 “Buyer”, 3 “Person responsible for financial settlement” clearer requirements for specifying the address (you must fill in information about the country, the subject of the Russian Federation (Russian entity), postal code, settlement, street, house number (building, buildings), apartments (room, office);

in the graph 10 there are the accounting documents (if available), Declaration on transactions with timber of export of timber (if available);

extended item description in column 12 , “Description of goods”: information about the manufacturer of the product in addition to names include his details (INN, OGRN, KPP, OKATO); for goods subject to traceability, specified quantity of goods in supplementary unit, used for traceability of goods; for goods subject to mandatory labeling, indicate the identification codes (identification codes, group or transport packaging);

in box 19 “Additional information” the code list of transactions of goods doubled, with added codes from 05 to 08 (processing for domestic consumption in the Russian Federation; goods, the period of temporary importation (exportation) which was extended and made more than 1 year; goods exported through e-Commerce to address individuals; goods subject to traceability);

in the column “Applicant” shall contain information only on persons referred to in paragraph 5 of the Rules. Previously permitted by Ordinance 1329 specify in this column the information about the person duly authorized to submit statistical form on behalf of the applicant, the Decision 891 is not regulated.

 Department of public relations , North