Introduction

Internal customs transit is a customs procedure in which foreign goods are transported through the customs territory Russian Federation without payment 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 government regulation foreign trade activities.

VTT should be distinguished from international customs transit, which is a customs regime used for the transportation of foreign goods from the place of their arrival in the customs territory of the Russian Federation to the place of their departure from this territory. However, the conditions for applying these customs procedures and the procedure for completing them are very similar. In essence, domestic customs transit is necessary when importing or exporting goods and vehicles, and international customs transit is used when transporting goods and vehicles through third countries.

The VTT procedure respects the rights of not only the state, but also participants in foreign trade activities, protecting them from unlawful actions on the part of unscrupulous employees law enforcement, that is, the VTT procedure is vital when moving goods and vehicles, since its absence paralyzes the law enforcement activities of customs authorities.

Thus, the relevance of the chosen topic is due to the acute importance of the internal customs transit procedure in recent years.

The purpose of the work is to develop the main directions for improving the application of the internal customs transit procedure.

To achieve this goal, the following tasks were set:

Disclose the content of the internal customs transit procedure;

Describe the customs post;

Consider the procedure for opening and the procedure for completing the internal customs transit procedure;

Develop the main directions for improving the internal customs transit procedure.

The subject of the study is internal customs transit.

The study was conducted from October to April.

The methodological framework includes systems approach and methods of complex, factor and comparative analysis, as well as methods of expert assessments.

The object of the study is the totality of relations in the field of implementation of the internal customs transit procedure.

The structure of the work includes: introduction, main part consisting of five questions, conclusion, list of sources used, appendices.

When performing the work, a number of educational and scientific literature was used. The regulatory framework was the Customs Code of the Russian Federation dated May 28, 2003, as amended on January 2, 2010.

Contents of the internal customs transit procedure

Cargo operations with goods during the internal customs transit procedure.

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 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.

To transport goods under the internal customs transit procedure, the following is not required:

Pay import customs duties and taxes;

Pay customs duties for customs clearance;

Provide licenses.

Options possible application internal customs transit also provides for:

Transportation of goods from the customs authority in the region of activity of which the place is located customs declaration to the customs authority in the region of whose activity the place of export (departure) of goods outside the customs territory of the Russian Federation is located (for example, when exporting processed products of foreign goods);

Transportation of goods between temporary storage warehouses, customs warehouses (for example, in the event of termination of the activity of a temporary storage warehouse in which undeclared goods are located).

VTT does not apply in several cases:

In the event of an emergency (technical) or intermediate landing of an aircraft at the point of arrival during a regular international flight, without partial unloading of goods;

When transporting goods by pipeline transport and along power lines.

The duration of transportation of goods under the VTT procedure is determined by the customs authority issuing the VTT permit (customs office of departure) in each specific case.

The establishment of the transportation period is influenced by such factors as the carrier’s statement, type of transport, and route length.

All of the above should be taken into account only within the time limits specified in paragraph 1 of Article 82 of the Customs Code of the Russian Federation, namely:

2,000 kilometers in one month for road, rail, sea (river) transport;

Three days for air transport.

A permit for VTT is issued by the customs authority in the region of operation of which the transportation of goods begins. This customs office is called the customs office of departure.

The following are entitled to obtain permission for VTT:

Carrier;

Forwarder, if he is a Russian person;

A recipient of foreign goods who carries out operations with them at a place other than the location of the customs authority.

To obtain permission for VTT, the following conditions must be met.

1. Goods declared for transportation under the BTT procedure:

Not prohibited for import into the Russian Federation;

Passed the required types state control provided for when importing goods into the Russian Federation (veterinary, sanitary and other types of control);

Have permits and/or licenses for transportation individual goods within the customs territory of the Russian Federation.

2. A transit declaration or shipping documents have been submitted.

3. Measures have been taken to ensure payment of customs duties and taxes.

4. Proper equipment provided vehicle, container or detachable body for transporting goods under customs seals and seals.

5. Identification of goods and documents on them has been carried out.

Security for payment of customs duties and taxes is not required in the following cases:

Transportation of goods by a customs carrier;

Customs escort of vehicles transporting goods.

The form of permission for VTT is established by the Instructions on the performance of customs operations during domestic and international customs transit of goods.

The place of delivery of goods during internal customs transit is determined by the customs authority of departure based on information about the destination specified in the transport (shipment) documents.

The place of delivery of goods is the location of the customs authority, which simultaneously has the status of a customs control zone (in most cases, the territory of the temporary storage warehouse on which customs posts are located or structural units customs offices that carry out customs clearance of goods).

Exceptions may be cases of delivery of goods to the location of the warehouse of the recipient of the goods.

When exporting foreign goods from the customs territory of the Russian Federation, their destination will be the place of departure outside the Russian Federation.

The form of the transit declaration is established by Order of the State Customs Committee of Russia dated September 8, 2003 No. 973 “On approval of the Instructions on the performance of customs operations during domestic and international customs transit of goods” (registered by the Ministry of Justice of Russia on November 13, 2003, registration No. 5228).

It should be taken into account that any commercial documents (invoices, proformas, shipping specifications, packing lists, cargo declarations, cargo lists), transport (shipping) documents (international or domestic consignment note, a bill of lading or other document confirming the existence and content of a sea (river) transportation agreement, air waybills, railway waybills, documents provided for by acts of the Universal Postal Union, forwarding documents, as well as other standard documents provided for by international agreements in the field of transport, transport charters and codes , other laws and those issued in accordance with them legal acts) and (or) customs documents (customs declaration issued by the customs authorities of the Russian Federation for the export of goods, customs declaration issued by the customs authorities of foreign states, TIR Carnet issued in accordance with the requirements of the Customs Convention on international transport cargo using the TIR Carnet, 1975 (TIR Convention, 1975)), containing the following information:

On the name and location of the sender (recipient) of goods in accordance with transport documents;

About the country of departure (country of destination) of goods;

On the name and location of the carrier of goods or the forwarder, if the forwarder receives permission for internal customs transit;

About the vehicle on which goods are transported through the customs territory of the Russian Federation, and during transportation by car- also about the driver of the vehicle;

About the types or names, quantity, cost of goods in accordance with commercial, transport (shipment) documents, weight or volume, about product codes in accordance with the Harmonized System for Description and Coding of Goods or the Commodity Nomenclature foreign economic activity(TN VED of Russia) at the level of no less than the first four characters;

About the total number of cargo pieces;

About the destination of goods;

About the planned reloading of goods or other cargo operations en route;

On the planned period of transportation of goods under the VTT customs procedure;

About the route, if the transportation of goods must be carried out along certain routes.

Only if the carrier’s documents do not contain any of the above information, a transit declaration in the prescribed form is submitted to the customs authority. Requirements of customs authorities to provide other information are illegal.

In cases provided for by international treaties of the Russian Federation, documents drawn up in accordance with international treaties of the Russian Federation are used as a transit declaration.

If the applicant complies with the above conditions, presents the goods to the customs authority and provides all documents and information, the customs authority is obliged to issue a permit for VTT. Such a permit is issued immediately after the customs authority is convinced of compliance with the conditions of the VTT, but no later than three days from the date of acceptance of the transit declaration. The acceptance of a transit declaration is carried out by the customs authority on the day of its submission and is formalized by registering it and putting down the appropriate marks by the customs authority. A person receiving a VTT permit can also submit an electronic copy of the transit declaration (the procedure for its submission is explained in the letter of the State Customs Committee of Russia dated December 26, 2003 No. 01-06/50490 “On the electronic copy of the transit declaration”).

If a permit for internal customs transit cannot be issued due to non-compliance with the conditions, the customs authority has the right to permit the transportation of goods to a temporary storage warehouse or other places that are customs control zones, subject to customs escort of the vehicles on which the goods are transported. When issuing a permit for VTT, the customs authority of departure establishes the customs authority of destination (place of delivery) and the term of VTT.

In case of VTT or MTT of goods, reloading, unloading, loading and other cargo operations with them are permitted with the permission of the customs authority of departure or the customs authority in the region of activity of which the corresponding cargo operation is carried out (customs post, customs office directly subordinate to the State Customs Committee of Russia).

Cargo operations during VTT or MTT of goods are carried out with the permission of the customs authority with the implementation of customs control in the form, as a rule, of customs supervision. When carrying out cargo operations, the customs authority has the right to conduct customs inspection of transit goods. Based on the results of the customs inspection, the authorized official of the customs authority draws up a customs inspection report in the form approved by the legal acts of the State Customs Committee of Russia. One copy of the customs inspection report is handed over to the carrier or forwarder.

Information about the place of cargo operations (address) must be indicated in the transport (carriage) documents accompanying the goods.

To obtain permission to conduct cargo operations, interested parties must submit a written application in free form in Russian to the customs authority. Permission or refusal to transship goods in transit is formalized in the form of a resolution on a statement (“I allow” or “I prohibit”) from the head of the customs authority (his deputy, who is in charge of customs clearance and customs control). Permission to carry out cargo operations is issued on the day the corresponding decision is made, which is made within 24 hours after submitting the application.

If the place where cargo operations are carried out during VTT or MTT of goods is outside the location of the customs authority, then the customs authority is obliged to send an official of the customs authority to conduct customs control over the implementation of cargo operations.

If, as a result of cargo operations, the person who received permission for VTT or MTT of goods does not change, re-issuance of the transit declaration is not required. In this case, the customs official makes a note in the transit declaration and transport (transportation) documents about the newly applied customs seals and seals, and also enters into them information about the vehicles on which the goods are loaded, and certifies them with a signature and personal numbered seal. The documents are returned to the carrier (forwarder) to continue transportation.

If, as a result of cargo operations, the person who received the permit for VTT or MTT of goods changes, the customs official formalizes the completion of the VTT or MTT of goods, after which a new permit for VTT or MTT of goods is issued in the manner prescribed by these Instructions.

If goods can be reloaded from one vehicle to another without damaging the applied customs seals and seals, such reloading is permitted after prior notification to the intermediate customs authority, which consists of submitting to this customs authority a transit declaration and other documents for goods and vehicles available to the carrier .

During MTT, warehousing (storage, crushing or accumulation of batches and other similar operations) of transit goods on the customs territory of the Russian Federation is permitted subject to the requirements and conditions established by the Code. 24. The customs authority may refuse to issue a permit to carry out cargo operations with goods only if their implementation may lead to the loss of goods or a change in their properties.

During MTT, carrying out cargo operations with goods other than transshipment or not provided for in paragraph 23 of these Instructions is allowed only if their implementation is caused by a real threat of destruction, loss, irretrievable loss or significant damage to goods and (or) vehicles.

Thus, the internal customs transit procedure is voluminous and has clear legislative support.

"Customs Code of the Eurasian Economic Union" (Appendix No. 1 to the Treaty on the Customs Code of the Eurasian Economic Union)

EAEU TC Article 144. Duration of customs transit

1. When placing goods under the customs procedure of customs transit, the customs authority of departure sets the period during which the goods must be delivered from the customs authority of departure to the customs authority of destination (hereinafter referred to as the customs transit period).

2. In relation to goods transported by rail, the customs transit period is set at the rate of 2 thousand kilometers per month, but not less than 7 calendar days.

In relation to goods transported (transported) by other means of transport, the customs transit period is established in accordance with the usual period of transportation (transportation) of goods based on the type of transport and capabilities of the vehicle, the established route for transporting goods, other conditions of transportation and (or) application the declarant or carrier, as well as taking into account the requirements of the work and rest regime of the driver of the vehicle in accordance with international treaties of the Member States with a third party, but not more than the deadline for customs transit.

3. The deadline for customs transit cannot exceed the period determined at the rate of 2 thousand kilometers per month, or the period determined by the Commission based on the characteristics of the transportation of goods placed under the customs procedure of customs transit.

4. The customs transit period established by the customs authority upon a reasoned request of the declarant or carrier may be extended within the period established

Article 79. Internal customs transit

1. 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 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.
2. Internal customs transit is used when transporting goods from the place of their arrival to the location of the customs authority of destination (Article 92), from the location of goods when they are declared 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 through the customs territory of the Russian Federation, if security for payment of customs duties is not provided for these goods.
3. The provisions of this chapter do not apply to 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, as well as to goods transported by pipeline transport and by power lines.
4. Transportation of goods in accordance with the internal customs transit procedure can be carried out by any carrier, including a customs carrier.

Article 80. Permit for internal customs transit

1. Internal customs transit is permitted 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).
2. Permission for internal customs transit is issued:
carrier;
the forwarder, if he is a Russian person;
persons specified in paragraph 6 of this article.
3. Permission 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 the imported goods are subject to border control and other types of state control at the place of their arrival in the case where 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 are provided for goods in the case where, in accordance with the legislation of the Russian Federation, the movement of these goods through the customs territory of the Russian Federation is permitted in the presence of the specified permits and (or) licenses;
4) if a transit declaration has been submitted in relation to the goods (Article 81);
5) if identification of goods is ensured (Article 83);
6) if the vehicle is properly equipped in the case when goods are transported under customs seals and seals (Article 84);
7) if measures have been taken to ensure compliance with the customs legislation of the Russian Federation (Article 86).
4. A permit for internal customs transit is issued after the goods are presented to the customs authority of departure immediately after this customs authority is convinced of compliance with the conditions established by paragraph 3 of this article, but no later than three days from the date of acceptance of the transit declaration (Article 81). The transit declaration is accepted by the customs office of departure on the day of its submission if it meets all established requirements.
When issuing a permit for internal customs transit, the customs authority of departure sets the period for internal customs transit (Article 82) and determines the place of delivery of goods (Article 85).
5. Federal body executive power, authorized in the field of customs affairs, has the right to make decisions on not allowing a carrier or forwarder to enter into internal customs transit if they have repeatedly failed to fulfill their obligations to transport goods in accordance with internal customs transit, which is established by the decisions that have entered into force on the imposition of administrative punishment in cases of administrative offenses in area of ​​customs affairs, if at least one of these decisions is not executed, or such carrier or forwarder does not fulfill the obligation to pay customs duties and taxes in accordance with Article 90 of this Code. Said solution is subject to cancellation within five days after payment of the administrative fine, as well as customs duties and taxes in accordance with Article 90 of this Code, of which the carrier or forwarder in respect of whom such a decision was made is notified in writing within the specified period.
6. When transporting goods in accordance with internal customs transit to the place of delivery (Article 85), which is not the location of the customs authority, a permit for internal customs transit is issued exclusively to the person who will store the goods or carry out other operations with the goods in accordance with this Code at the place of delivery. In this case, the specified person performs the duties and bears the responsibilities that are determined by this chapter for the freight forwarder, taking into account the provisions of paragraph 5 of Article 92 of this Code.
7. If a permit for internal customs transit cannot be issued due to non-compliance with the conditions established by subparagraphs 1 - 3 of paragraph 3 of this article, the customs authority has the right to permit the transportation of goods to a temporary storage warehouse or other places that are customs control zones, provided customs escort of vehicles on which goods are transported.
Notes 1. For the purposes of applying this chapter, a vehicle also means a vehicle on which goods are transported across the customs territory of the Russian Federation.
2. For the purposes of applying this chapter, a forwarder is understood as a person acting under a transport expedition agreement in accordance with the civil legislation of the Russian Federation.

Article 81. Transit declaration

1. As a transit declaration, the customs authority of departure accepts any commercial, transport (shipment) documents and (or) customs documents containing the information specified in paragraph 2 of this article.
2. To obtain permission for internal customs transit, the carrier (forwarder) submits the following information to the customs authority of departure:
1) on the name and location of the sender (recipient) of goods in accordance with transport documents;
2) about the country of departure (country of destination) of goods;
3) on the name and location of the carrier of goods or the forwarder, if the forwarder receives permission for internal customs transit;
4) about the vehicle on which goods are transported across the customs territory of the Russian Federation, and when transporting by road - also about the driver of the vehicle;
5) about the types or names, quantity, cost of goods in accordance with commercial, transport (shipping) documents, weight or volume, about product codes in accordance with the Harmonized System for Description and Coding of Goods or the Commodity Nomenclature of Foreign Economic Activity at the level of no less than the first four characters;
6) about the total number of cargo packages;
7) about the destination of the goods;
8) about the planned reloading of goods or other cargo operations en route;
9) about the planned period of transportation of goods (Article 82);
10) about the route, if the transportation of goods must be carried out along certain routes (clause 3 of Article 86).
3. The federal executive body authorized in the field of customs affairs has the right to reduce the list of information specified in paragraph 2 of this article, taking into account the categories of persons moving goods and vehicles, types of goods, and also based on the type of transport.
4. If the documents submitted in accordance with paragraph 1 of this article do not contain all the information specified in paragraph 2 of this article, this information is provided additionally by entering the missing information in writing into the transit declaration. The form of the transit declaration and the procedure for filling it out are established by the federal executive body authorized in the field of customs affairs.
5. The customs authority does not have the right to require the carrier or forwarder to provide other information, with the exception of the information specified in paragraph 2 of this article.
6. On the acceptance as a transit declaration of documents submitted in accordance with paragraph 1 of this article, a customs official makes a note on such documents in the form and in the manner determined by the federal executive body authorized in the field of customs affairs.
7. The transit declaration can be submitted in the form electronic document. The procedure for submitting a transit declaration in the form of an electronic document and the procedure for its use during internal customs transit are determined by the federal executive body authorized in the field of customs affairs in accordance with this Code.
8. In cases provided for by international treaties of the Russian Federation, documents drawn up in accordance with international treaties of the Russian Federation are used as a transit declaration.

Article 82. Terms of internal customs transit

1. The maximum period for internal customs transit cannot exceed the period determined at the rate of 2000 kilometers per month, if transportation is carried out by road, rail, sea (river) transport, and if transportation is carried out by air, this period does not may exceed three days from the date of receipt of permission for internal customs transit.
2. Upon receipt of permission for internal customs transit, the period for internal customs transit is established by the customs authority of departure within the period established by paragraph 1 of this article, based on the application of the carrier (forwarder), the usual period of transportation of goods, the type of transport and the capabilities of the vehicle, its route and other conditions of transportation.
3. At the motivated request of an interested person, the customs authority extends the established period of internal customs transit within the period established by paragraph 1 of this article. If, when transporting goods in accordance with the internal customs transit procedure, the carrier is unable to deliver the goods within the originally established time due to an accident or action force majeure, with the permission of the customs authority in writing, the period of internal customs transit may be extended for a period exceeding the deadline established by paragraph 1 of this article.

Article 83. Identification of goods and documents on them

1. The customs authority of departure shall identify goods placed under the customs procedure of internal customs transit in order to ensure that the customs authority of destination (clause 1 of Article 92) can detect traces of the seizure of goods, the insertion of goods into a vehicle or the performance of any operations with goods, if these actions could have been performed during the transportation of these goods in accordance with internal customs transit.
2. For the purpose of identifying goods, the customs office of departure has the right to use the following means:
applying customs seals and seals to a vehicle, container or swap body;
applying digital, alphabetic or other markings, identification marks, applying seals and seals to individual cargo items;
stamping;
taking samples and specimens;
description of goods and vehicles;
use of drawings, produced scale images, photographs, videos, illustrations;
use of drawings drawn up by customs officials, large-scale images, photographs, videos, illustrations;
other means to identify goods, including seals of the sender of the goods.
3. Identification of goods is carried out by applying customs seals and seals to a vehicle, container or swap body, subject to the conditions established by Article 84 of this Code.
In other cases, identification of goods is carried out using other means specified in paragraph 2 of this article.
4. Customs authorities use customs seals or other means of identification of customs authorities of foreign states, except in cases where:
customs seals or other means of identification are recognized by the customs authority of departure as insufficient or unreliable in accordance with the criteria defined by paragraph 1 of Article 84 of this Code;
The customs office of departure carries out customs inspection of goods.
If customs authorities use customs seals or other means of identification of customs authorities of foreign states, alteration, removal, destruction or damage to these means of identification are subject to the prohibitions provided for by this Code in relation to means of identification of customs authorities of the Russian Federation.
5. Customs authorities identify transport (shipment) documents, as well as commercial documents available to the carrier for goods for customs purposes.
For the purpose of document identification, customs authorities have the right to use the following means:
affixing seals and stamps on documents;
application of special stickers, special protective devices;
placement of documents required for customs purposes in the cargo compartments of vehicles, containers or swap bodies, which are affixed with customs seals and seals;
placing documents required for customs purposes in safe bags.

Article 84. Equipment of vehicles, containers and swap bodies when transporting goods under customs seals and seals

1. Vehicles, containers or swap bodies may be admitted for the carriage of goods under Customs seals and seals, provided that Customs seals and seals may be affixed directly to those vehicles, containers or swap bodies which are designed and equipped in such a way that :
1) customs seals and seals can be applied in a simple and reliable way;
2) goods cannot be removed from the sealed part of the cargo space of the vehicle or inserted into it without leaving visible traces of opening the cargo space of the vehicle or damaging customs seals and seals;
3) there are no secret places in the vehicle and its cargo spaces to hide goods;
4) all places where goods may be located are easily accessible for customs inspection.
2. The requirements for a vehicle, container or swap body established by paragraph 1 of this article are considered fulfilled if the vehicle, container or swap body meets technical requirements, which are established by the federal executive body authorized in the field of customs affairs.
3. The decision to admit a vehicle, container or detachable body for the transportation of goods under customs seals and seals is made by the customs authority of departure if the vehicle, container or detachable body has not been previously approved for transportation under customs seals and seals.
This decision is made by the customs office of departure on the day the interested person applies.
4. The compliance of a vehicle, container or detachable body with the requirements specified in paragraphs 1 and 2 of this article can be confirmed in advance by obtaining a certificate of approval of the vehicle, container or detachable body for the carriage of goods under customs seals and seals.
A certificate of approval of a vehicle, container or swap body for the carriage of goods under customs seals and stamps can be issued:
on an individual basis;
by design type (series) of vehicles, containers or swap bodies.
A certificate of approval of a vehicle, container or detachable body for the transportation of goods under customs seals and seals is issued by the customs authority upon application of the interested person no later than five days from the date of receipt of the said application. The said certificate remains valid as long as there are no changes to the design of the vehicle, container or swap body.
The certificate of approval of a vehicle, container or detachable body for the transportation of goods under customs seals and seals when the ownership of the vehicle, container or detachable body is transferred to another person remains valid.
The form of the certificate of approval of a vehicle, container or detachable body for the transportation of goods under customs seals and stamps and the procedure for its issuance are established by the federal executive body authorized in the field of customs affairs.
5. Customs authorities do not require advance approval of a vehicle, container or swap body for the transportation of goods under customs seals and seals, except if:
transportation of goods is carried out by a customs carrier (Chapter 11);
advance approval is provided for in international treaties of the Russian Federation.

Article 85. Place of delivery of goods during internal customs transit

1. The place of delivery of goods during internal customs transit is determined by the customs authority of departure based on information about the destination specified in the transport (shipment) documents. The place of delivery of goods is the customs control zone located in the region of activity of the destination customs authority (clause 1 of Article 92). In this case, goods transported from the place of their arrival (Article 69) are delivered to the location of the customs authority (Article 405).
2. If the destination changes in accordance with the legislation of the Russian Federation in the field of transport during internal customs transit, the carrier has the right to apply to the customs authority with a request to change the place of delivery of goods. In this case, the carrier submits to any customs authority located along his route an application for a change in the destination, drawn up in any form, documents confirming the change in the destination, as well as the documents provided for in paragraph 3 of Article 92 of this Code.
The decision to change the place of delivery of goods is made by the customs authority no later than the day following the day of receipt of the application and documents specified in paragraph one of this paragraph. This decision is formalized by completing internal customs transit in relation to goods whose delivery location has been changed, and issuing a new permit for internal customs transit (Article 80). A new permit for internal customs transit is issued on the day the decision is made to change the place of delivery of goods.

Article 86. Measures to ensure compliance with the customs legislation of the Russian Federation during internal customs transit

1. The customs authority of departure has the right to take the following measures (one of the specified measures) to ensure compliance with the customs legislation of the Russian Federation during internal customs transit:
1) ensuring the payment of customs duties in respect of foreign goods in amounts corresponding to the amount of import customs duties and taxes that would be payable upon release of goods for free circulation. If information about goods presented for the purposes of internal customs transit is not enough to calculate the amount of import customs duties and taxes, the amount of security for payment of customs duties is determined in the manner prescribed by Article 338 of this Code;
2) customs escort (Article 87);
3) determination of routes in accordance with paragraph 3 of this article.
2. Customs authorities do not require the use of measures to ensure compliance with the customs legislation of the Russian Federation, provided for in paragraph 1 of this article, if the transportation of goods is carried out by a customs carrier (Chapter 11).
3. In cases provided for by the legislation of the Russian Federation, the Government of the Russian Federation has the right to establish transportation individual species goods in accordance with internal customs transit. In other cases, routes are determined for the transportation of certain types of goods, in respect of which, when moving across the customs border, frequent cases of violation of the customs legislation of the Russian Federation have been recorded or prohibitions and restrictions have been established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities. In this case, the route is declared by the carrier. The route declared by the carrier is mandatory for him when transporting goods. Changing the route is permitted with written permission from the customs authority.

Article 87. Customs escort

1. Customs escort - escort of vehicles transporting goods in accordance with internal customs transit, which is carried out by customs officials solely for the purpose of ensuring compliance with the customs legislation of the Russian Federation during internal customs transit.
2. The customs authority has the right to make a decision on customs escort in the event of:
1) failure to provide security for payment of customs duties in accordance with Chapter 31 of this Code;
2) transportation of certain types of goods, determined on the basis of a system of risk analysis and management in accordance with this Code;
3) non-delivery by the carrier at least once within one year before the day of application for permission for internal customs transit of goods to the place of their delivery, which is confirmed by a resolution that has entered into force imposing an administrative penalty in a case of an administrative offense in the field of customs affairs;
4) re-export of goods erroneously delivered to the Russian Federation or goods whose import into the Russian Federation is prohibited, if the place where these goods actually crossed the customs border during export does not coincide with the location of these goods;
5) transportation of goods in accordance with paragraphs 6 and 7 of Article 80 of this Code;
6) transportation of goods subject to prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.
3. Customs duties are charged for customs escort in accordance with the legislation of the Russian Federation on taxes and fees.

Article 88. Responsibilities of the carrier during internal customs transit

When transporting goods in accordance with internal customs transit, the carrier is obliged to:
1) deliver goods and documents for them within the time limits 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) do not allow reloading, unloading, loading and other cargo operations with goods without permission from the customs authorities, with the exception of transshipment of goods onto another vehicle in the case provided for in paragraph 1 of Article 89 of this Code.

Article 89. Transshipment, unloading, loading and other cargo operations with goods

1. Reloading, unloading, loading and other cargo operations with goods transported in accordance with internal customs transit are permitted with the permission of the customs authority of departure (clause 1 of Article 80) or the customs authority in the region of whose activity the corresponding cargo operation is carried out. If goods can be reloaded from one vehicle to another without damaging the applied customs seals and seals, such transshipment is permitted after prior notification to the customs authority.
2. The customs authority may refuse to issue a permit to carry out cargo operations with goods only if their implementation may lead to the loss of goods or a change in their properties.

Article 90. Responsibility of the carrier and forwarder during internal customs transit

1. In the event of non-delivery of foreign goods to the customs authority of destination (clause 1 of Article 92), the carrier or forwarder, if permission for internal customs transit was received by the forwarder, is obliged to pay import customs duties and taxes in accordance with this Code.
If the goods are transferred by the carrier to the recipient or other person without the permission of the customs authority, the person who took possession of these goods is responsible for paying 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.
2. The carrier and forwarder are not responsible for paying customs duties and taxes if the goods are destroyed or irretrievably lost due to an accident, force majeure or natural loss during normal conditions transportation (transportation).
Customs authorities do not have the right to present a claim to the carrier or forwarder for payment of customs duties on the grounds that the transportation was not carried out along certain routes or the established deadlines for internal customs transit were violated, if other conditions and requirements determined by this chapter are met.
3. In the event of reloading of goods during internal customs transit from one vehicle to another vehicle, responsibility for payment of customs duties and taxes lies with the carrier (forwarder) who has received permission for internal customs transit.
4. When transporting goods by rail in accordance with internal customs transit, the railway that lost the goods or issued them without permission from the customs authority bears responsibility for the payment of customs duties and taxes. The requirement to pay customs duties is presented by the customs authorities railway appointments. The provisions of this paragraph do not apply to cases where a permit for internal customs transit has been issued to a freight forwarder, as well as to cases of transportation of goods in direct mixed traffic, if a permit for internal customs transit has been issued to a carrier of another type of transport.

Article 91. Measures taken in the event of an accident, force majeure or other circumstances

1. In the event of an accident, force majeure or other circumstances preventing the transportation of goods in accordance with internal customs transit, the carrier takes measures provided for in Article 70 of this Code.
2. Expenses incurred by the carrier in connection with the adoption of these measures are not reimbursed by the customs authorities.

Article 92. Completion of internal customs transit of goods

1. The customs authority where internal customs transit is completed (customs authority of destination) formalizes the completion of internal customs transit of goods as soon as possible short time, but no later than 24 hours from the moment of registration of the arrival of the vehicle, if when checking documents and identifying goods by this customs authority, no violations of the customs legislation of the Russian Federation were identified, by issuing to the carrier a certificate of completion of internal customs transit in the form determined by the federal executive body, authorized in the field of customs affairs.
2. The customs authority of destination is obliged to register the arrival of a vehicle at the place of delivery of goods within two hours from the moment the carrier submits the documents specified in paragraph 3 of this article to the customs authority and immediately after registration issue to the carrier a written confirmation of the arrival of the vehicle in the form determined by the federal executive authority authorized in the field of customs affairs.
3. To complete internal customs transit, the carrier is obliged to present the goods to the customs authority of destination, submit a transit declaration (Article 81), as well as other documents in his possession for the goods within one hour from the moment of arrival of the vehicle at the place of delivery of goods, and in case of arrival outside the established working hours of the customs authority - within one hour from the beginning of the work of this customs authority. When transporting goods by rail, the period for submitting these documents cannot exceed 12 hours.
4. At the place of delivery of goods, until the completion of internal customs transit, vehicles are placed in the customs control zone.
Placing vehicles in the customs control zone is allowed at any time of the day.
5. When transporting goods to the place of delivery of goods that is not the location of the customs authority (clause 6 of Article 80), completion of internal customs transit may be carried out without presenting the goods to the customs authority of destination.
A person who has received permission for internal customs transit is obliged to accept goods for storage, ensure the prevention of operations that change the condition of goods, entailing violation of their packaging, use and disposal until the customs authority certifies the delivery of goods to a temporary storage warehouse, customs warehouse or other place designated as the place of delivery of goods in accordance with the rules established by this chapter. In this case, the goods must be placed in a separate room or on a perimeter fenced area, equipped with signs with information that allows them to be identified.
To complete internal customs transit, documents confirming acceptance of the goods are submitted to the customs authority of destination, along with the documents specified in paragraph 3 of this article, within 24 hours after the vehicle arrives at the place of delivery of goods. Within three days from the date of submission of the specified documents, the customs authority certifies the delivery of goods in the form and in the manner determined by the federal executive body authorized in the field of customs affairs.

Internal customs transit (ICT) is a customs procedure under 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 and taxes, using 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;

In what cases may 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 customs clearance procedure (customs clearance) in Moscow. To do this, you need to arrange internal customs transit at the Baltic customs and transport the goods under customs control to Moscow.

Another example - your sales product has arrived in St. Petersburg, and the final recipient is in Belarus or Kazakhstan, you are going to carry out registration of the goods at the place where the sales product is transferred to the end user in Belarus or Kazakhstan. To do this, you need to register 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 in the territory of one state and end in the territory of another.

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

Consequently, all provisions relating to the declaration of goods apply when placing a 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 processing the import and export of goods at customs authorities for more than 9 years.

Working with us is a guarantee of quality services provided:

• We work quickly.

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

We work only legally and in accordance with the law.

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

• We have flexible price 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 provide all range of foreign trade services, so you can order from us only the registration and organization of customs transit (customs transit), or you can order a complex - registration + delivery to your warehouse anywhere in Russia or another Customs Union state.

) of the Russian Federation without paying 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 ().

V. t. t. is used when transporting goods from the place of their arrival to the location of the customs authority of destination, from the location of goods when they are declared 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 foreign goods within the customs territory of the Russian Federation, unless security for payment of customs duties has been provided for them. The provisions on air transport do not apply to goods transported by air if, during a regular international flight, an intermediate or forced (technical) landing is made at the place of arrival of goods without partial unloading of goods, as well as to goods transported by pipeline transport and along power lines.

Large legal dictionary. Akademik.ru. 2010.

See what “internal customs transit” is in other dictionaries:

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