Clearance of internal customs transit (VTT). Customs transit of goods The deadline for customs transit exceeds

INTRODUCTION

1. The concept and objectives of internal customs transit

2. Subjects and conditions of VTT

3. Terms of implementation of the VTT procedure

4. The order of completion of VTT

CONCLUSION

Everyone knows that the most important tasks of the state are the protection of the rights of citizens, assistance in improving their general welfare and the country as a whole, as well as progressive development and cooperation with other states. The customs authorities are called upon to become a support for the state in carrying out these tasks.

Indeed, the system of customs authorities, if properly constructed, is capable of protecting both the rights of producers of domestic products and the rights of consumers. For example, protection of rights is respected by protection against poor-quality products (confirmation of a quality certificate, license, etc.). A properly constructed scheme of control over foreign economic activity ensures minimal risks of violation of both customs legislation and the legislation of the Russian Federation as a whole. But at the same time, it will not be an obstacle for foreign economic activity participants, which will have a beneficial effect on the country's economy. And the consequence of the simplification of the procedure for the movement of goods will increase the attractiveness of the Russian market for foreign manufacturers, thereby there will be a qualitative increase in the level of economic integration of Russia into the world economy.

In this course work, we will talk about one of the elements included in the complex of customs procedures, namely, the procedure for internal customs transit. In order for the subject of foreign economic activity to be able to enter into the direct process of customs clearance, he must ensure the delivery of goods from the place of their arrival to the location of the customs authority or from the place of their location when declaring to the place of export. Such transportation is carried out by means of internal customs transit. VTT is one of the key stages in the movement of goods and vehicles and plays an important role in the process of foreign economic activity.

1. CONCEPT AND PURPOSES OF DOMESTIC CUSTOMS TRANSIT

The key points of the implementation of the VTT procedure are enshrined in the Customs Code of the Russian Federation. So, internal customs transit is a customs procedure in which foreign goods are transported through the customs territory of the Russian Federation without paying customs duties, taxes and applying prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities. VTT should be distinguished from international customs transit, which is a customs regime used to transport foreign goods from the place of their arrival to the customs territory of the Russian Federation to the place of their departure from this territory. At the same time, it should be noted that the conditions for the application of these customs procedures and the procedure for their completion are very similar .. In fact, internal customs transit is necessary when importing or exporting goods and vehicles, and international customs transit is used when transporting goods and vehicles through third parties. country. “VTT of goods begins from the moment the customs authority of dispatch issues a permit for VTT of goods and ends at the customs authority of destination with the completion of VTT. MTT of goods begins from the moment the customs authority of departure issues a permit for the transit of goods and ends with the actual export of goods outside the customs territory of the Russian Federation or placing goods under other customs regimes subject to the requirements and conditions established by the Customs Code. " The main purpose of internal customs transit is to control the movement of goods and vehicles through the customs territory of the Russian Federation. Thus, goods under the procedure of internal customs transit can move along a predetermined route through the territory of the Russian Federation without the application of prohibitions and restrictions of an economic nature. Simply put, the presence of a transit declaration indicates the legality and inviolability of this cargo, since a sealed vehicle is allowed to be opened only by customs officers, and only in special cases (for example, if information has been received that the cargo contains contraband goods). From the above, we can conclude that the VTT procedure respects the rights of not only the state, but also the participants in foreign economic activity, protecting them from illegal actions by unscrupulous law enforcement officers. In general, we can say that the HTT procedure is vital when moving goods and vehicles, since its absence paralyzes the law enforcement activities of the customs authorities.

2. SUBJECTS AND CONDITIONS OF WTT

The subjects of internal customs transit are understood as persons transporting goods and vehicles under this procedure, persons responsible for goods and vehicles, including customs carriers. The customs authorities monitor compliance with the conditions of VTT and MTT goods from the moment of issuing a permit for VTT or MTT goods until the end of VTT or MTT of goods.

The carrier with VTT and MTT of goods shall have the following duties:

1) deliver goods and documents for them within the time frame established by the customs authority of departure to the place of delivery of goods, following certain routes, if they are established or declared;

2) ensure the safety of goods, customs seals and seals or other means of identification, if they were used;

3) not to allow reloading, unloading, loading and other cargo operations with goods without the permission of the customs authorities, with the exception of reloading goods onto another vehicle. Such reloading, if the goods can be reloaded from one vehicle to another without damaging the imposed customs seals and seals, is allowed after prior notification to the customs authority.

These rules do not apply to:

A) VTT of goods transported by air, if the aircraft, during a regular international flight at the place of arrival of goods, makes an intermediate or forced (technical) landing without partial unloading of goods;

B) VTT and MTT of goods transported by pipelines and power lines;

C) MTT international postal items;

D) VTT and MTT of goods transported in accompanied baggage and carry-on baggage by individuals for personal use;

E) vehicles transported in accordance with MTT.

In case of non-delivery of foreign goods to the customs authority of destination, the carrier or the forwarder, if the permit for internal customs transit has been received by the forwarder, must pay import customs duties and taxes in respect of the undelivered goods.

If the goods are transferred by the carrier to the recipient or another person without the permission of the customs authority, the person who received the said goods in possession is responsible for the payment of customs duties and taxes, if it is established that upon receipt of such goods this person knew or should have known about violations of customs legislation Russian Federation.

The carrier and the forwarder are not responsible for the payment of customs duties and taxes if the goods are destroyed or irretrievably lost due to an accident, force majeure or natural loss under normal conditions of transportation (transportation).

The customs authorities are not entitled to present the carrier or forwarder with a demand for customs payments on the grounds that the carriage was not carried out along certain routes or the established terms of internal customs transit were violated, if other conditions and requirements of carriage at VTT are fulfilled.

Speaking about the conditions of internal customs transit, it should first be said that the transportation of goods can be carried out by any carrier, including a customs carrier, as well as a forwarder if he is a Russian person. A permit for VTT is issued by the customs authority of departure, i.e. where the transportation starts. In this case, the following conditions must be met:

1) the import of goods into the territory of the Russian Federation is not prohibited;

2) in respect of imported goods, border control and other types of state control have been carried out at the place of their arrival;

3) permits and (or) licenses are presented in relation to goods, if they are required;

4) a transit declaration has been submitted;

5) identification of goods is ensured (by imposing seals and seals, applying markings, affixing stamps, descriptions and other means);

6) the vehicle is properly equipped when goods are transported under customs seals and seals;

7) measures have been taken to ensure compliance with customs legislation (ensuring the payment of customs payments or customs escort or determining specific routes). ...

If a permit for internal customs transit cannot be issued due to non-compliance with the conditions, the customs authority has the right to authorize the transportation of goods to a temporary storage warehouse or to other places that are customs control zones, subject to customs escort of the vehicles on which the goods are transported.

The transit declaration form is established by the order of the State Customs Committee of Russia dated 09/08/2003 No. 973 "On approval of the Instruction on the performance of customs operations during internal and international customs transit of goods" (registered by the Ministry of Justice of Russia on November 13, 2003, registration No. 5228).

17. Internal customs transit

According to paragraph 1 of Art. 79 of the Labor Code of the Russian Federation, internal customs transit is a customs procedure in which foreign goods are transported through the customs territory of the Russian Federation without payment of customs duties, taxes and the application of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

The use of internal customs transit is carried out when transporting goods from the place of their arrival to the location of the customs authority of destination, from the location of goods when declaring them to the place of export from the customs territory of the Russian Federation, between temporary storage warehouses, customs warehouses, as well as in other cases of transportation of foreign goods by customs the territory of the Russian Federation, if security for the payment of customs payments is not provided for these goods (clause 2 of article 79 of the Labor Code of the Russian Federation).

The internal customs transit procedure does not apply to goods transported by air if the aircraft, during a regular international flight at the place of arrival of the goods, makes an intermediate or forced (technical) landing without partial unloading of goods, as well as to goods transported by pipeline transport and along the lines power transmission (clause 3 of article 79 of the Labor Code of the Russian Federation). Transportation of goods during internal customs transit is possible by any carrier, including a customs carrier.

Internal customs transit is allowed with the written permission of the customs authority, in the region of activity of which the transportation of goods begins in accordance with the customs procedure of internal customs transit (customs authority of departure) (clause 1 of article 80 of the Labor Code of the Russian Federation).

In accordance with paragraph 3 of Art. 80 of the Labor Code of the Russian Federation, a permit for internal customs transit is issued subject to the following conditions:

1) if the import of goods into the Russian Federation is not prohibited in accordance with the legislation of the Russian Federation;

2) if in relation to the imported goods, border control and other types of state control have been carried out at the place of their arrival in the case when the goods are subject to such control in accordance with the legislation of the Russian Federation at the place of their arrival;

3) if permits and (or) licenses have been submitted in relation to goods in the case when, in accordance with the legislation of the Russian Federation, the movement of these goods through the customs territory of the Russian Federation is allowed with the presence of these permits and (or) licenses;

4) if a transit declaration has been submitted for the goods;

5) if the identification of goods is provided;

6) if the vehicle is properly equipped in the case when goods are transported under customs seals and seals;

7) if measures have been taken to ensure compliance with the customs legislation of the Russian Federation.

18. Temporary storage of goods

Temporary storage of goods is the next step in the implementation of the customs clearance procedure in relation to foreign goods. In accordance with Art. 99 of the Labor Code of the Russian Federation, temporary storage of goods is defined as a customs procedure in which foreign goods are stored without paying customs duties, taxes and without applying restrictions to them established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, until they are released in accordance with a certain customs regime or before placing them under another customs procedure.

Temporary storage of goods is provided in temporary storage warehouses, that is, in premises specially allocated and equipped for these purposes or in open areas, equipped and equipped in such a way as to ensure the safety of goods, to exclude access to them by unauthorized persons, i.e. persons , who are not employees of the warehouse, and ensure the possibility of carrying out customs control in respect of these goods.

The carrier of goods across the customs border of the Russian Federation, in order to place them in a temporary storage warehouse, is obliged to provide documents containing information about the name and location of the sender (recipient) of goods in accordance with the transport (shipping) documents, about the country of departure and the country of destination of goods, about the name of goods, their quantity, the number of packages, the nature and methods of packaging and labeling of goods, invoice value, gross weight of goods (in kilograms) or the volume of goods (in cubic meters) (clause 1 of Art. 102 of the Labor Code of the Russian Federation).

In total, two types of warehouses for temporary storage of goods can be distinguished: open warehouses and closed warehouses.

Any goods can be stored in open warehouses, and they are available for use by any person.

Closed-type warehouses are intended for storing goods of the warehouse owner or for storing certain goods (including limited ones) or requiring special storage conditions.

In accordance with paragraph 1 of Art. 103 of the Labor Code of the Russian Federation, the period of temporary storage of goods is 2 months. But it can be increased up to 4 months if the person interested in this motivates his request. The calculation of the period of temporary storage of goods begins from the day they are placed in a temporary storage warehouse or from the day the goods acquire the status of goods in temporary storage (clause 4 of article 103 of the Labor Code of the Russian Federation).

Goods that have become unusable or damaged during the period of their temporary storage are subject to placement under the customs regime specified by the declarant (Article 105 of the Labor Code of the Russian Federation).

With goods in temporary storage warehouses and having the status of temporarily stored, normal operations can be performed (inspection and measurement of goods, moving them within the temporary storage warehouse, etc.).

- Internal customs transit (VTT)

☛ Internal customs transit (VTT) is a customs procedure in which foreign goods are transported through the customs territory of the Russian Federation without paying customs duties, taxes and applying prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on state regulation of foreign trade.

Reasons for registration of the VTT procedure.

Internal customs transit is used for the delivery of non-customs goods from the place of their entry into the territory of Russia to the place of destination (customs authority for declaring).

Why do some importers not clear the goods at the port (at the border), but carry it under customs control to the customs post at the destination? There are several reasons for this:

1. Preferences from a specific importer or his broker when registering goods at a specific customs post.
2. Poor clearance history and problems with proof of customs value at the customs post at the border crossing.
3. Certain groups of imported goods are cleared only at specialized customs posts, and not at the border crossing point. For example: excisable, exhibition, diplomatic goods.
4. Administrative regulation on the part of the state for especially large participants in foreign economic activity and residents of special economic zones in terms of the distribution of payments between customs.

Internal customs transit (VTT) is a customs procedure according to which goods are transported under customs control through the territory of the Customs Union (CU) or Russia, including through the territory of a state that is not a member of the CU, from the customs authority of departure to the customs authority of destination without paying customs duties, taxes, with the application of prohibitions and restrictions, with the exception of non-tariff and technical regulation measures.

Customs transit of goods is applied when transporting:

• foreign goods from the customs authority at the place of arrival to the customs authority at the place of departure;
• foreign goods from the customs authority at the place of arrival to the domestic customs authority;

When do you need customs transit?

For example, your goods arrived by sea at the port of St. Petersburg, and you are in Moscow and want to carry out the entire procedure of customs clearance (customs clearance) in Moscow. To do this, you need to register an internal customs transit at the Baltic customs and transport the goods under customs control to Moscow.

Another example - your sales product arrived in St. Petersburg, and the final recipient is in Belarus or Kazakhstan, you are going to carry out the registration of the goods at the place where the sale product is handed over to the end user in Belarus or Kazakhstan. To do this, it is necessary to formalize customs transit at customs and transport the goods under customs control.

The peculiarity of customs transit is that it can pass through the territory of one state, or it can begin on the territory of one state and end on the territory of another.

Customs transit clearance is the same customs procedure as ordinary customs clearance.

Consequently, all the provisions regarding the declaration of goods also apply when placing the product of sale under the customs transit procedure - preparation and registration of a transit declaration, release of goods in accordance with the transit procedure, etc.

Our company has been providing a full range of services for customs clearance of import and export of goods for over 9 years.

Working with us is a guarantee of quality services rendered:

• We work promptly.

In 90% of cases, we do customs clearance in 1 day.

We work only legally and in accordance with the law.

If you contacted us in advance, while your cargo is on the way, we will conduct a thorough analysis of the documents, identify possible risks and minimize them. We use a proven system of risk assessment and management, which makes it possible to carry out registration in 1 day.

• We have flexible pricing policy and an individual approach to each client. Therefore, our clients include both small and very large businesses.
• We work 7 days a week. A well-functioning system of internal interactions in the company allows us reduce the human factor to a minimum.
• The high professionalism of our employees allows solve even non-standard complex problems. At the same time, we always remain within the law and can offer you affordable prices for our services.
• A complex approach. We render all complex of foreign economic activity services, so you can order from us only the registration and organization of TT (customs transit), or you can order a complex - registration + delivery to your warehouse anywhere in Russia or another country of the Customs Union.