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Basic Customs Regimes

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Issue for domestic consumption

In accordance with art. 163 of RF Customs Code production for domestic consumption is a customs regime under products which imported into the customs territory of the RF remain in that territory without the obligation of their exportation from the territory. This customs regime is one of the main customs regimes, which constitute the core of all customs clearance. Goods conveyed across the customs border in connection with the implementation of the most common foreign trade contracts of sale and delivery are subject to this regime. By virtue of this production for domestic consumption is the most frequently used mode, along with the customs regime for exports (these two regimes constitute about 80% of the total trade turnover of Russia).

Goods placed under this customs regime are designed for active participation in the country's trade.

Acquisition of the status of goods released for free circulation is a consequence of the conditions of the customs regime of release for domestic consumption. These conditions are the payment of customs duties and taxes, as well as compliance with all restrictions imposed by RF legislation on state regulation of foreign trade activities, including economic considerations. The legal non-compliance with these conditions is possible only in cases provided for by other legislation of the RF (the targeted exemptions, other exemptions), and entails the conditional release of goods (Section 2, Art. 164 of the RF Customs Code). This is one of the differences between production for domestic consumption and other customs regimes, involving the use of the goods in the customs territory of Russia, which directly involve full or partial exemption from customs duties and taxes, as well as non-use economic restrictions established by law.

Export.

This customs regime implies removal from the customs territory of the RF products being in free circulation. Unlike other regimes, the customs export regime involves the final export of goods from the customs territory of Russia, providing the constant presence of the goods outside the Russian territory, but their subsequent re-importation is not binding for the exporter. However, due to some circumstances exported goods can be returned. In this case, to minimize the expenses a person can take advantage of the customs regime of re-importation (§ 1 of chapter 20 of the RF Customs Code). If the conditions for placing goods under this customs regime do not allow to use it for re-importation of goods, then selecting a different customs regime must proceed from the fact that goods exported under the customs regime of export cease to be Russian goods and acquire the status of foreign goods.

The legal status of goods placed under the customs export regime defines another feature of this regime. In accordance with the Article 11 of the RF Customs Code, the release of goods means the action of customs authorities allowing the interested persons to use and (or) dispose of goods under the customs regime. However, the conditions for placing goods under the customs export regime do not provide for any use or disposal of the goods in the customs territory of Russia. Exported goods must be exported from the customs territory in the same quantity and condition in which they were at the time of placement under the customs regime, except of certain cases.

International customs transit.

Only foreign goods, i.e. products that have no status of being in free circulation in the customs territory of the RF (Clause 1, Article 11 of the RF Customs Code) are placed under the customs regime of international customs transit. The RF Customs Code allows the transit of goods between the customs authorities of Russia only in the customs territory of Russia. Meanwhile, economic and geographic features require additional regulation of transport of goods between the customs authorities of Russia, if the route passes through the territory of a foreign state.

Transit of goods starts from the moment they enter the customs territory of Russia and ends with the actual removal from its territory. Goods are placed under the customs regime of international customs transit in place of their arrival in the customs territory of Russia on the crossing point at the frontier (Section 1, Art. 69 of the RF Customs Code). The action of the customs regime stops in place of departure of goods from the customs territory of Russia and also in the checkpoint at the state border (Article 119 of the RF Customs Code).

Goods placed under the customs regime under consideration are exempt from payment of customs duties and taxes. This is explained by the fact that the essence of the customs regime eliminates the presence of such goods in free circulation in the customs territory of Russia. As they don't appear in the domestic market, these products can not compete with Russian goods. A similar provision is contained in the Kyoto Convention, which provides that goods transported in the mode of customs transit, are not subject to duties and taxes according to the conditions set by the customs service and upon the submission of any necessary safeguards.

Moving goods through the customs territory of Russia in accordance with the customs regime of international customs transit will not subject goods to economic prohibitions and restrictions set by RF legislation on state regulation of foreign trade.



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