Customs for 2019 includes benefits that provide advantages in import-export operations or transit of goods, personal funds, things. They consist in full exemption from the payment of duties and are not subject to interest on personal income tax.

Legislative regulation of preferences is carried out on the basis of the Decision of the Commission of the Customs Union No. 378, Art. 208-211 of the Labor Code of the Russian Federation and other regulations.

Kinds

Customs benefits can be obtained by both individual citizens and individual entrepreneurs or legal entities.

There are general types of benefits:

• tariff on obligatory payments;
• exemption, reduction of tax rates;
• return of tax transfers;
• privileges in the field of cargo registration;
• adjustment of control standards.

Classification of privileges is carried out on the basis of the type of import - things and goods.

Facilitating the stages of registration and control

Discounts for the implementation of customs payments on the basis of the Customs Code, as well as international legislative acts are provided:

• couriers-employees of foreign embassies and consulates;
• intergovernmental international societies, including staff;
• people who are members of international delegations;
• diplomats and government officials.

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Benefits are provided only during transit crossings on the territory of the Russian Federation.

Decrease in customs tariffs

Benefits and reduction of payments are carried out on the basis of Federal Law No. 5001-1 "On the customs tariff". They have the form of exemption from tax, reduction of its amount or quotas for goods that are produced in a free trade zone with Russia or the Customs Union.

Similar preferences are established for the products of states dependent on Russian benefits.

Full exemption from import-export payments

Export payments for goods and products are rarely used in practice, so benefits are established only when import duties are paid.

Privileges in the form of a full exemption are provided for the import of products from developing countries, as well as private individuals in the case of the import of a vehicle that is the subject of international transportation or fuel and lubricants for it.

The following groups of goods are exempt from duty:

• marine products provided that they are produced by citizens of the Russian Federation;
• personal belongings of foreign visitors;
• currency of foreign countries and Russian rubles in the amount of up to 10 thousand euros;
• humanitarian and transit products;
• funds necessary for the implementation of the socio-economic program;
• fire and technical equipment.

Imported products specified in the leasing contract are also not subject to duty payment.

The nuances of paying customs duty

Customs duty is payment for certain transactions. The declarant pays taxes on baggage, transport or inheritance when declaring the status of the property.

If a legal entity crosses the border, it undertakes to provide constituent documents, which indicate the share value of these goods in the volume of common ownership.

Based on Art. 150 of the Tax Code of the Russian Federation, value added tax is exempted if the time frame for import is observed.

Customs VAT exemption is provided only for:

• technical equipment, as well as parts that are a contribution to the capital of legal entities;
• medical equipment imported in the completeness established by Roszdravnadzor;
• books, medicines, medical items, food and children's goods in the amount of 10%.

National payments on excises are made for imported objects of consumption.

Preference in the amount of 100% discount applies to:

• humanitarian cargo;
• items refused by the declarant;
• complete equipment;
• personal belongings of foreign diplomats.

Taxes are not paid on items worth 100 euros converted into rubles.

Who is supposed to

Customs benefits apply to heads of diplomatic missions, staff and family members of a diplomat, citizens of foreign countries, delegates, couriers of embassies and consulates, international organizations.

When crossing the border, the baggage inspection procedure has been canceled for members of the State Duma, the Council of Federations, a judge during the performance of official duties, the President of the Russian Federation and his family.

What benefits can members of the Customs Union receive?

The unification of several states into a single zone of economic interaction, with open borders for obtaining labor, services, resources without paying duties, is the Customs Union. The Russian Federation, Belarus and Kazakhstan form this economic zone.

Import and export benefits are carried out on the basis of paragraph 2 of Art. 35 FZ No. 5001-1. The type of preferences depends on the state involved in the import of goods and products.

The decision of the Commission of the Customs Union No. 130 established:

• tax reduction by 75% for developing countries;
• zero rate for underdeveloped countries.

Tariff temporary exemptions for imports are regulated by Decisions of the Commission of the Customs Union No. 331 and No. 375, special conditions for import - Decision No. 329. The operation of a free warehouse involves the use of products or goods without paying tax to customs officers.

Specificity of payments of SEZ participants

Special industrial-production, technology-innovative, tourist-recreational and port economic zones have been created on the territory of the Russian Federation. The task of education is to invest in economic activity at the expense of tax benefits, customs payments, rent.

The list of SEZs does not include the Kaliningrad and Magadan regions, since they do not have a specific area of ​​activity.

Privileges for residents of special economic zones are established by Federal Law No. 116. Part 3 of Art. 37 of the law states that in the free mode of the regions are:

• items imported from foreign countries to the territory of the Russian Federation;
• products imported into the SEZ from the rest of the Russian territory;
• goods-property of the zone of industrial, production or technical direction, purchased from non-residents;
• transport imported into the port area for maintenance, modernization, overhaul.

A special customs regime does not apply to the transport of international transport import-export, goods of Russian production, which are placed by representatives of state bodies, administrations-non-residents of the zone.

On the basis of h.3.1 Article. 37 the ban is imposed on certain foreign products. If a foreign product is placed under a free customs regime, excise tax is paid in full, but duty and VAT are not paid.

How to use

Preferences in 2019 are provided only upon the fact of transportation of cargo, a trip of a person to the territory of the Russian Federation.

You can use the privileges as follows:

• official correspondence is opened only by a representative of the sending state. In other cases, the mail is not opened and not inspected;
• folders and cases of consuls with documentation are not examined;
• preferential groups of citizens and representatives of international organizations do not go through the procedure of personal search.

The exemption procedure is implemented only in case of import of foreign products or goods.

Required documents

The list of papers that may be required upon import depends on the object of declaration or the person applying for special conditions:

• if an inheritance is imported into the territory of the Russian Federation, documents on the legality of its receipt are needed;
• migrants who import property and personal belongings confirm the date of their purchase and cost;
• The authorized capital of the enterprise is allowed to be imported if the constituent papers of the legal entity are available;
• for goods exempted from payment of excises, a customs declaration is required;
• customs officers may request certificates of the manufacturer, papers on the certification of goods;
• an individual presents documents confirming the status of a refugee, diplomat, delegate or migrant.

If military equipment, ships, vessels move under their own power, they are not inspected even if they have technical documents.

States that are participants in foreign economic activity, and certain groups of people can receive customs benefits. They apply to products, equipment and personal items only subject to compliance with the regimes and legislative regulations of the Russian Federation.

Exemption from payment of import customs duty and value added tax in respect of goods imported as a contribution to the authorized capital of organizations (limited liability company, joint-stock company) is a benefit that is of considerable interest to Russian manufacturing companies. But in order to use it in practice, the applicant for this exemption must be aware of the basic principles and rules for obtaining it. In addition, in the subsequent use of imported equipment, there are some points that need to be clearly understood and taken into account in advance.

Import duty relief

Exemption from payment of import customs duty is granted only in respect of goods imported as a contribution of a foreign investor to the authorized capital of commercial organizations with foreign investment. This procedure is established by the Law of the Russian Federation "On the customs tariff" (Articles 34, 37) and is regulated by the Decree of the Government of the Russian Federation dated July 23, 1996 No. 883 "On benefits for the payment of customs duties and value added tax in relation to goods imported by foreign investors into as a contribution to the authorized (reserve) capital of enterprises with foreign investments.

The specified Government Decree defines the conditions for granting the said benefits. Exemption from payment of import customs duty is possible with the simultaneous observance of the following requirements:

• imported goods are not excisable;
• imported goods are included in the main production assets;
• goods are imported within the terms established by the constituent documents for the formation of the authorized (share) capital of a commercial organization.

In addition, the application of this benefit is possible only if:

• the delivery is carried out by a foreign investor who is the owner of the goods,
• or the delivery takes place under an agreement (contract) of a foreign investor who contributes it to the authorized capital of the Russian organization - the recipient of the goods. In this case, the foreign investor acts as a buyer of foreign equipment.

VAT exemption

Exemption from payment of value added tax in accordance with paragraph 7 of Article 150 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) is granted in relation to technological equipment, as well as components and spare parts for it when they are imported into the customs territory of the Russian Federation as a contribution to authorized (share) capitals of commercial organizations. It is important to note that this benefit is provided in the event that technological equipment is contributed to the authorized capital by both a foreign and a Russian legal entity.

In the current Russian legislation on taxes and fees, the concept of "technological equipment" is absent. Therefore, applicants for this benefit should proceed from the fact that the customs authorities make decisions on granting exemption from VAT in respect of imported equipment, guided by the List of equipment that is classified as technological 1 by the updated Order of the Federal Customs Service of Russia dated December 29, 2006 No. 1384.

The lack of a clear concept in the legislation creates certain difficulties. There are known attempts to formulate the definition of "technological equipment". For example, in the judicial Decree of the Federal Antimonopoly Service of the North-Western District dated August 31, 2004 N A56-10865 / 04, technological equipment is presented as a set of mechanisms, machines, devices, devices used for processing or processing materials of a certain industry.

As for equipment not included in this list, but which can be classified as technological, exemption from VAT is granted by the customs authorities on the basis of relevant confirmations from the Federal Customs Service of Russia on classifying the imported equipment as technological.

Thus, most types of equipment that are intended for production purposes and are classified in the TN VED in the following groups can be attributed to this category:

• group 84 "Nuclear reactors, boilers, equipment and mechanical devices, their parts";
• group 85 “Electrical machines and equipment, their parts; sound recording and reproducing equipment, equipment for recording and reproducing television images and sound, their parts and accessories”;
• group 86 “Railway locomotives or tram motor cars, rolling stock and parts thereof; track equipment and devices for railways or tramways and their parts”;
• group 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus, parts and accessories thereof.

Confirmations of the Federal Customs Service of Russia on specific requests of the recipients of goods can be given on the basis of the information provided by them about the type of equipment, its role in the production technology of goods or means of production, as well as other information about the equipment. In addition, the specified confirmations of the FCS of Russia, the validity of which is not limited, can be given on the basis of the conclusions of the Ministry of Industry and Energy of Russia (Federal Agency for Industry) on the possibility of using imported equipment as technological equipment.

There are also examples when the recognition of equipment as technological was carried out during the consideration of the conflict between the organization and the customs authority (for example, Decree of the Federal Antimonopoly Service of the Moscow District dated January 19, 2006 N KA-A40/13022-05 in case N A40-12709/05-119-134, Ural District dated 12/14/2004 N F09-5283 / 04-AK, etc.)

The procedure for obtaining benefits for the payment of customs payments

A declarant claiming to receive exemption from customs payments during the customs clearance of goods, in accordance with Art. 131 of the Labor Code of the Russian Federation, must declare in the customs declaration the status of imported goods as a contribution to the authorized (share) capital of a commercial organization. In addition, it is necessary to submit to the customs authority documents confirming the information and conditions declared in the customs declaration.

It is important to emphasize that one of the conditions for the provision of these benefits and confirmation of the status of goods is the compliance of the actual circumstances of the import of these goods with the information contained in the constituent and other documents drawn up in connection with the creation of the organization and the increase in its authorized (share) capital. In essence, it is precisely such documents, which meet the requirements of the legislation on business entities 2 , that make it possible to identify imported goods as a contribution to the authorized (share) capital of a commercial organization.

Therefore, the documents submitted to the customs authorities must meet two more important requirements. First, they should define the procedure, size, composition and terms for making contributions by the founders (participants, shareholders) (payment for shares, shares, share contributions). Secondly, it must be established that the contribution is made in the form of property.

The question of the time of import of equipment in relation to the date of the decision to increase the authorized capital and the date of registration of the increase in the authorized capital is also very difficult. There is some arbitration practice on how these dates should be related. In these cases, the courts very carefully study the wording of the documents (decisions, protocols) that determine the conditions for increasing the authorized capital 3 .

As for the position of the customs authorities on this issue, it is expressed in the Letter of the Federal Customs Service of Russia dated 04.10.2006 N 01-06/34547. This letter explains the conditions for obtaining benefits for paying customs duties when goods are imported into the territory of the Russian Federation as a contribution to the authorized capital of limited liability companies. They boil down to the following: both during the initial formation of capital and during its subsequent increase, the registered constituent documents of the LLC (changes and additions to them) on the upcoming (future) filling of the authorized capital of the company due to the introduction of "non-monetary » deposits within the period established by the constituent documents.

In the event that the submitted documents indicate that the authorized capital has been increased, then this is qualified by the customs authorities as the completed formation (change) of the authorized capital, and the property imported by the participant (shareholder, founder) - as ordinary imports, in respect of which exemption from customs payments is not applicable .

Which customs authority should the applicant for exemption contact?

Exemption from customs payments is granted by the customs authority that performs customs clearance of goods imported as a contribution to the authorized capital. Clause 1 of Article 125 of the Customs Code of the Russian Federation (hereinafter referred to as the LC RF) provides for the possibility of submitting a customs declaration to any customs authority authorized to accept customs declarations. Despite the fact that the Federal Customs Service of Russia has the right to establish certain customs authorities for declaring certain types of goods, there are no restrictions on the places of their customs clearance in relation to goods imported as a contribution to authorized capital.

At the same time, goods cleared at customs as a contribution to the authorized capital with the provision of benefits for the payment of duties and taxes, in accordance with subparagraph 1 of paragraph 1 and paragraph 2 of Article 151 of the Labor Code of the Russian Federation, are subject to conditional release and can only be used for purposes that meet the conditions granting benefits. Control over compliance with these conditions, including the intended use of goods, is exercised by the customs authority in whose area of ​​activity the recipient of the goods is located. In order to improve the efficiency of customs control, the Federal Customs Service (FTS of Russia) obliges such control to be carried out regardless of which customs authority the customs clearance of goods was carried out.

In this regard, in practice, for participants in foreign economic activity, it is more rational to interact with one customs authority, in the zone of activity of which the recipient of goods is located, than with several customs authorities, in which the legislation allows customs clearance of goods.

Disposal of imported equipment and benefits on customs payments

Let's assume that all the difficulties with obtaining benefits when importing goods as a contribution to the authorized capital have been successfully overcome. However, if the business conditions or strategic development plans change, the organization may again encounter difficulties and issues with the further use of property. As a rule, potential problems are due precisely to the fact that the property imported and registered as a contribution to the authorized capital in accordance with Art. 151 of the Labor Code of the Russian Federation is considered conditionally released and therefore has the status of a foreign product.

According to Art. 319 of the Labor Code of the Russian Federation, if goods are granted conditional exemption from duties and taxes, they are not paid during the period of such exemption and subject to the conditions in connection with which such exemption was granted. Accordingly, non-compliance with the conditions for the release of these goods, that is, violation of restrictions on the use and disposal of them, determines the obligation of the organization to pay not only customs duties (Article 320 of the Labor Code of the Russian Federation), but also penalties in connection with the actual delay in their payment to the budget ( article 349 of the Labor Code of the Russian Federation). Terms of payment of customs duties (taxes) for the purposes of calculating penalties in accordance with paragraph 4 of Art. 329 of the Labor Code of the Russian Federation are counted from the first day when restrictions on the use and disposal of goods were violated. If such a day cannot be established, then the date for the payment of customs duties (taxes) shall be the day on which the customs body accepts the customs declaration for these goods.

The financial losses of the organization will not be exhausted by fines. Article 16.20 of the Code of Administrative Offenses of the Russian Federation for violation of the conditions for the release of goods provides for very serious sanctions. The use or disposal without the permission of the customs authority of conditionally released goods, in respect of which privileges on customs payments are granted, for other purposes than those in connection with which such privileges were granted, entails the imposition of an administrative fine in the amount of 1/3 to twice the amount of the cost. goods with or without confiscation.

The mentioned restrictions on the use of goods imported as a contribution to the authorized capital consist in the fact that this property cannot be sold on the territory of the Russian Federation without paying customs duties, exemption from which was granted upon their importation. In the case of the sale of such goods, an indisputable obligation to pay customs duties and taxes arises. In other words, the condition for the release of these goods is considered not violated only as long as they are on the balance sheet of the organization, in the authorized capital of which they were contributed as fixed assets. The latter is related to the qualification of the imported property as technological equipment, which is one of the conditions for granting an exemption.

At the same time, it does not matter under what circumstances the organization parted with the equipment, the import of which was granted privileges. For example, in the Decree of the Federal Antimonopoly Service of the North-Western District dated April 14, 2005 N A44-4842 / 04-C3, it was noted that even in the event of loss of property as a result of unlawful actions of third parties, a change in the intended purpose should be ascertained, entailing the obligation of the "former owner" to pay VAT . If the sale of such property occurs during the bankruptcy of the organization, then even such extraordinary circumstances are also not considered by the courts (and even more so by the customs authorities) as a sufficient reason for non-payment of the “customs” VAT, the exemption for which was provided when it was imported as a contribution to the authorized capital. An example of such a negative approach for the organization is the Decree of the Federal Antimonopoly Service of the Volga-Vyatka District dated June 16, 2005 N A11-14346 / 2004-K2-22 / 12106 / 21.

On the other hand, we note that if the equipment is on the balance sheet of the organization that receives the contribution to the authorized capital, but is temporarily not involved in the production process, then, according to the current customs legislation, this does not indicate its misuse. There is also no prohibition on establishing encumbrances on this property, for example, by pledging it. However, this will not prevent the courts in similar cases from making decisions not in favor of organizations (for example, in the Decrees of the FAS of the Volga-Vyatka District dated March 6, 2003 N A29-5235 / 02A and February 14, 2005 N A29-5245 / 2004a). Thus, for the organization, the risk of presenting claims to it for the payment of customs payments in this case still exists.

Strictly speaking, there are no grounds for filing claims by the customs authorities and the organization that owns the imported equipment, both in connection with violation of the conditions of import, and in the case when the equipment is leased or provided for free use by another organization. Indeed, in such circumstances, restrictions on the use and disposal of imported technological equipment are not formally violated: there is no change of ownership, and the equipment continues to be used in the technological process for which it was originally intended.

At the same time, there is a risk that the customs authorities may still make claims, seeing a change in the status of the equipment due to the termination of its use by the recipient organization in its own production. They tend to regard as a violation any use of goods for purposes other than those in connection with which the benefit was granted (see Order of the State Customs Committee of the Russian Federation dated November 6, 2001 N 1031-r "On exemption from VAT" as amended on December 25, 2006) . Based on the norms of customs legislation, the organization has certain chances to defend its position in a litigation. But it is still impossible to say that the courts on this issue are the defenders of the interests of the taxpayer.

No less serious problems await the organization if the equipment received as a contribution to the authorized capital with exemption from customs payments will need to be written off due to its moral obsolescence or physical wear and tear. The usual procedure for the liquidation of such property (dismantling on its own or with the involvement of a contractor, posting of materials and disposal of waste) in this case may also entail the obligation to pay customs payments. The only way to avoid this is to change the customs regime to "refusal in favor of the state." Note that even if such equipment is declared under the “destruction” customs regime, the organization will be obliged to carry out customs clearance of processed products (equipment liquidation) with the payment of appropriate customs duties in the import regime.

But the return of the equipment to the founder (including with the subsequent receipt of a contribution to the authorized capital in cash in return) or its sale to a foreign buyer is a fairly painless solution in terms of the organization's obligations to pay customs duties. In this case, the customs regime must be changed to the “re-export” regime, which will allow not to pay VAT and customs duties, exemption from which was previously obtained. You will only have to pay for customs clearance. But on the other hand, the measures that an organization needs to take in connection with a change in the procedure for a participant to make a contribution to the authorized capital can hardly be called easy and not burdensome. In the first of the cases under consideration - the export of equipment back abroad - it will be necessary to make numerous changes to the constituent documents.

Only obtaining permission from the customs authority for the use of these goods "for other purposes" with the payment of customs duties and taxes does not entail the accrual of penalties and is not considered as an administrative offense.

1 This list is given in the appendix to the Instruction on the procedure for the application by the customs authorities of the Russian Federation of value added tax in relation to goods imported into the customs territory of the Russian Federation (approved by order of the State Customs Committee of Russia dated 07.02.2001 No. 131)
2 Civil Code of the Russian Federation, Federal Laws No. 14-FZ of February 8, 1998 “On Limited Liability Companies” and Federal Laws No. 208-FZ of December 26, 1995 “On Joint-Stock Companies”
3 For example, the decisions of the Ninth Arbitration Court of Appeal dated September 20 and 25, 2006, Case No. 09AP-11743/06-AK, No. 09AP-12616/06-AK, dated June 19 and 26, 2006, Case No. AK, Decree of the Federal Antimonopoly Service of the Moscow District of 19.01.2006 N KA-A40 / 13022-05

Today customs privilege It is customary to consider it as any exception (withdrawal) of certain items from the current rules of the customs and legal field. In what cases is it provided? Who can apply for a benefit? Why? These and other equally important questions can be found competent answers in the process of studying the materials of this article.

Benefits of customs payments: concept and features

Currently, the privilege is defined as a certain advantage in the import / export or transit movement of marketable products, personal property, personal belongings in the form of an absolute exemption from the operation of transferring the established amounts of duties. It is important to note that such a benefit is not subject to personal income tax.

It is necessary to add that, in addition to giving this or that citizen or structure the opportunity to exclude the payment of duties, they are often expressed in some simplification of the mechanism associated with the transportation of marketable products or other things across the border. Currently, the category under consideration is referred to as tariff benefits. So, they do not imply any mitigation for individuals and in the process of inspecting their belongings, as well as allowing a marketable product to enter the territory of the Russian Federation.

Types of customs privileges

All the exceptions for individuals and various types of associations indicated in the previous chapter are determined by the following classification in accordance with the types of their application:

• Benefits that are used in the process of registration of marketable products or personal belongings of a citizen.
• Customs benefits of the customs union, which are used for control directly at the border.
• Tariff preferences (by the way, they received such an interesting name relatively recently).

It should be emphasized that customs privileges are currently provided as an opportunity associated with non-payment of current duties, refunds of amounts or with reduced duty rates. By the way, under the return of amounts in this case, it is necessary to understand the return of those funds that were previously paid in accordance with the full amount. Currently granting privileges for the payment of customs duties are possible for manufacturers of commercial products manufactured in the CIS. Nevertheless, the manufacturer undertakes to go through the registration procedure in the CIS. This condition cannot be ruled out under any circumstances. It is important to add that the country of origin of a commercial product today is confirmed by providing a certificate for the product or a declaration.

Benefits for registration and control

Providing privileges for the payment of customs duties individuals and various kinds of associations are made on the basis of the current Customs Code of the Russian Federation, as well as current legislative acts, the content of which corresponds to the topic under consideration. Thus, the following categories of persons can take advantage of the special procedure for paying customs duties during clearance and control:

• Foreign persons.
• Couriers of embassies and consulates of a foreign state.
• Intergovernmental societies of an international nature, as well as representations of certain countries in their composition. In addition, it would be appropriate to include here the staff of the institutions represented.
• Representatives of delegations, as well as their members.
• Consular officials, members of the diplomatic staff, representatives of government agencies involved in the implementation of transit movement in the Russian Federation.

The procedure for granting benefits

It is important to know that the provision of customs tariff benefits today is appropriate only in case of strict observance of the regulations for the movement of marketable products or personal belongings directly into the country. It should be added that in 2017, benefits during registration and subsequent control cover the cost of commercial products that belong to organizations and representative offices of international importance, officials or personnel of these companies, some foreign companies and their relatives, as well as the cost of its transportation. The implementation of the event is as follows:

• Mail in the official plan is not opened and, accordingly, does not go through the inspection procedure.
• The presented rule is also relevant in relation to the so-called consular bag containing documents.
• It is expedient to apply the exclusion of personal search in case of crossing the border to the above-mentioned citizens, as well as representatives of certain structures.

additional information

It is important to add that the bag and mail can be unpacked in case of some suspicions about being inside only documentation and marketable products. Nevertheless, for this, one way or another, good reasons are needed. The current Russian legislation provides for the opening of mail through the efforts of the representatives of the country (declarant), and not customs officers. You should be aware that when processing items that are transported across the customs border, customs duty benefits that are of a social nature are valid only for items imported directly from abroad.

What other categories of benefits are there?

Today provision of customs privileges regulated by the Federal Law of the Russian Federation "On the customs tariff". Thus, tariff advantages are applied as a special permit, associated with the absence of the need to pay tax, reduce the amount of the current payment, or establish a quota related to the following items:

• Marketable products manufactured in developing countries that apply the system of preferences of the Russian Federation.
• Marketable products manufactured in countries that, together with the Russian Federation, form a free trade zone or a customs union.

Import and export duties: what benefits are there?

The concept of customs duty on the importation or exportation of a marketable product is provided for during customs clearance. The export (export) amount of the current tax is levied in case of crossing the border, but it is applied quite rarely. It should be noted that currently import (import) duties are widely used. Customs benefits when paid, they are provided for when importing into the country of one or another product from developing countries in the form of a full exemption. In addition, no duty is paid for items that meet certain requirements in terms of country of origin or intended use. In addition, individuals are exempted in case of import of a car that takes part in transportation of international importance; equipment; technical supplies; Fuel and lubricants for the satisfactory functioning of the presented transport.

Export abroad

It is important to note that if the equipment specified in the previous chapter, as well as materials, are exported abroad in order to perform the functions of servicing Russian vehicles directly on the territory of a foreign state, customs duty is not charged. Providing benefits for the payment of customs duties relevant for the following material categories:

• A product of maritime activity, which was obtained by citizens of the Russian Federation.
• Personal belongings of foreign citizens.
• National and foreign currency.
• transit product.
• Humanitarian aid.
• Fire-technical products.
• Materials and equipment for purposes related to the implementation of programs of socio-economic importance.
• Marketable products imported in accordance with the rules of the leasing agreement.

Customs duties, excises, VAT

In this chapter, it would be advisable to consider those associated with the payment of other customs payments, including excises, customs duties, and value added tax. It is important to note that in relation to the payment of the latter, at present there is a possibility of exemption only if the deadlines for the transport of marketable products or personal belongings are met. In accordance with Article 150 of the Labor Code of the Russian Federation, benefits apply to certain positions discussed in the next chapter.

Benefits according to certain positions

Among the positions in accordance with which they act, it is important to highlight the following points:

• Spare parts and components, technical equipment, which acts as a contribution to the capital of a legal entity.
• Medical equipment - when its completeness is in accordance with the certificate of Roszdravnadzor.

Value added tax in the amount of ten percent is established for:

• Medicinal preparations.
• A book product of a scientific and educational nature.
• Commodity products for children and industrial purposes.
• Medicinal items.

excise tax

An excise tax should be understood as a tax of national importance, which, as a rule, is levied on consumer items imported from abroad. Thus, the tax is allowed not to be paid on the following items:

• humanitarian cargo.
• Complete objects (but not fixtures and spare parts).
• Things provided to the country in case of refusal by the declarant.
• Items whose value does not exceed 100 euros in accordance with the conversion into national currency.
• Personal belongings belonging to foreign diplomatic representatives.

customs duty

Under the customs cathedral today it is customary to consider a payment for the implementation of customs manipulations. Thus, it is advisable to levy a tax on personal property, transport, and heritage. It is important to note that in order to obtain an exemption, the declarant must indicate in the declaration the status of the property that is being imported as a personal contribution to the general property complex of the legal entity, as well as provide official confirmation of the constituent document. It should be added that the latter stipulates the procedure for making a share in the property of the association, equal to this particular marketable product.

Benefits for voluntary resettlement

In the final chapter, it would be appropriate to indicate the customs benefits that take place in the event of voluntary resettlement to the Russian Federation of compatriots who live abroad. It is important to know that when moving to a permanent place of residence, the following preferences are assumed in accordance with the current Russian legislation:

• Exclusion of tax in the case of transportation of things of a personal type of use to the countries of the customs union for immigrants and refugees.
• One way or another, things must be purchased before the date of arrival in the Russian Federation or before the assignment of the status of special importance.
• In the case of returning from a stay abroad for a temporary period, through the fifth paragraph of the third Annex, citizens of the Russian Federation have the opportunity not to pay customs duties when the items being transported are personal items and their value does not exceed five thousand euros in rubles.

It should be noted that citizens who have received an inheritance abroad are given an exemption when the hereditary property complexes are certified by a certificate. When re-importing previously exported commercial products, the latter is not subject to customs duties if it is in its original state. In the case of a citizen who does not plan to visit a foreign state himself, the state duty is not paid to the services of a carrier for those commercial products whose weight does not exceed thirty-one kilograms, and the amount in rubles is thousands of euros.

In conclusion, it would be appropriate to formulate the following conclusions:

• Benefits are granted on the basis of the current Customs Code.
• Benefits are extended exclusively to commercial products imported from other countries.
• Benefits for value added tax on marketable products are described in the Tax Code.
• Discounts on customs payments are determined in accordance with the commercial product of countries that have agreements with the Russian Federation.
• For certain categories of marketable products, duties are not paid.

Customs tariff benefits are one of the institutions of customs law and are included in a rather complex system of customs benefits. There is no legal definition of customs privileges. Many specialists in customs law and financial law refer to customs benefits or exceptions regarding the rules, they are established by customs legislation, namely, in the field of customs payments, customs clearance, and also for the control of goods.

Benefits for payment of customs duties are understood as:

• - tariff preferences;
• - tariff privileges (privileges for the payment of customs duties);
• - tax benefits;
• - Privileges for the payment of customs duties.

Types of tariff privileges, as well as the procedure, as well as their cases of provision, are determined in accordance with international treaties of countries among themselves, members of the customs union.

Benefits for the payment of taxes and customs fees are determined by the legislation of the country.

After determining the benefits provided by the payment of import and export duties, such concepts as "tariff relief" and "tariff preference" are applied.

At present, participants in foreign economic activity who import goods into the Common Customs Territory of the Customs Union widely use various advantages associated with the payment of import customs duties and other customs payments.

First, it can be noted that the provision of tariff benefits and preferences is carried out in various forms. Secondly, the provision of tariff preferences, first of all, depends on the country of origin of this product. To resolve the issue of the possibility or impossibility of using tariff incentives, it is necessary to determine other criteria, such as whether the product is imported temporarily and under what regime, for what purposes the product is imported, etc. That is, tariff benefits and tariff preferences also differ in terms of granting.

Tariff exemptions (exemptions from customs duties) are applied depending on the purpose of the imported goods, i.e. goods for which tariff preferences have been granted should only be used for purposes that comply with the conditions for granting preferences.

The cases of application of tariff privileges for the importation of goods are established by international treaties of the Russian Federation or by decisions of an international organization.

Tariff preferences are applied depending on the country of origin of imported goods. For goods originating from developing countries - users of the unified system of tariff preferences of the Customs Union, import customs duty rates in the amount of 75 percent of the import customs duty rates of the Common Customs Tariff are applied.

For goods originating from the least developed countries - users of the unified system of tariff preferences of the Customs Union, zero rates of import customs duties are applied.

In addition to tariff privileges and preferences, participants in foreign economic activity widely use customs procedures established by the Customs Code of the Customs Union, in particular, the customs procedure for temporary import or admission is a customs procedure in which foreign goods are used for a specified period in the customs territory of the Customs Union with conditional release , full or partial, from the payment of import customs duties, taxes and without the application of non-tariff regulation measures with subsequent placement under the customs procedure for re-export.

Payment of customs duty is a tariff method for regulating foreign trade activities. Formally, their payment is not related to the customs and tariff regulation of foreign trade activities, but in fact it has a significant impact on it. Therefore, we can conclude about the special role of customs duties in foreign trade regulation and, consequently, about the special role of benefits for its payment, as an absolutely independent regulatory tool.

It is also possible to classify privileges for the payment of customs duties by the object of provision, subjects, form and legal grounds for provision, at the time of payment.

As a rule, the provision of benefits is based on conditions of reciprocity, since the prevalence of a unilateral order is economically unprofitable for the state. Therefore, in the practice of foreign states, the unilateral procedure applies only to developing states. Goods and vehicles for which privileges are granted may only be used for the purposes for which the privileges are granted. Their use for other purposes entails the cancellation of the corresponding benefit and the fulfillment of the requirements of customs legislation for the payment of customs duties and the implementation of other procedures.

The main document regulating the movement of goods for personal use is the Agreement on the procedure for the movement by individuals of goods for personal use across the customs border of the Customs Union and the performance of customs operations related to their release, developed as part of the implementation of the provisions of Chapter 49 of the Customs Code of the Customs Union.

With regard to the norms of duty-free import, the most favorable conditions of the legislation of three parties are taken as the basis: the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation.