18. What are the basic principles for the movement of goods and vehicles across the customs border?
19. What is the difference between prohibitions and restrictions of an economic and non-economic nature?
20. How are prohibitions and restrictions of an economic and non-economic nature applied, depending on the chosen customs regime?
Practical tasks
1. The foreign trade company ZAO Lotos purchased a car abroad for official use. In what capacity (product or vehicle) is the car purchased by the company considered? customs clearance and control, from the point of view of customs legislation?
2. Give examples of the regulatory goals of customs in the Russian Federation.
3. The Russian maritime shipping company decided to implement what was written in its constituent documents such type of activity as sea fishing. In this regard, the company's management had a question: which product (Russian or foreign) will be classified as marine products obtained in the World Ocean? Give a detailed answer, based on the provisions of customs legislation.
4. Relationships in the system of customs authorities are based on the principle of combining centralization and decentralization. How is centralization expressed and decentralization manifested?
Test tasks on topic 1
1. Composition customs territory RF includes:
a) land territory of the Russian Federation;
b) installations and structures located in the exclusive economic zone of the Russian Federation;
c) territories of special economic zones;
d) territories of embassies and diplomatic missions of the Russian Federation abroad;
e) territorial and internal waters of the Russian Federation.
2. Customs business does not include:
a) customs regimes;
b) customs tariff regulation and collection of customs duties;
c) customs control;
d) banking control;
e) customs clearance;
f) currency regulation.
3. The economic goals of customs affairs are achieved through:
a) establishing prohibitions and restrictions on the import and export of goods;
b) licensing;
c) replenishing the state budget by collecting customs duties;
d) establishing rates of export and import duties.
4. The general management of customs affairs in the Russian Federation is carried out by:
a) the President of the Russian Federation and the Government of the Russian Federation;
b) Federal Assembly RF;
c) State Duma;
d) Federal Customs Service.
G). A Ford car that you purchased on the secondary market, previously cleared through customs and legally driving on Russian roads for more than four years, is considered from the point of view of Russian customs legislation as:
a) foreign goods;
b) Russian goods;
c) Russian goods of foreign origin.
6. Unified system customs authorities of Russia includes:
a) Government of the Russian Federation;
b) Federal Customs Service;
c) regional customs departments of the Russian Federation;
d) customs of the Russian Federation;
e) customs posts of the Russian Federation.
7. The supporting functions of customs authorities include:
a) implementation and improvement of customs control and customs clearance;
b) personnel function;
c) maintaining the Commodity Nomenclature of Foreign Economic Activity;
d) financial planning function;
e) material and technical function;
f) other functions of an organizational nature.
8. What is meant by goods in customs affairs?
a) any item of sale or purchase;
b) any movable property moved across the customs border, as well as vehicles classified as immovable things moved across the customs border;
c) any movable property, currency and currency values, vehicles, energy.
9. Which law of the Russian Federation establishes the procedure for the formation and application of the customs tariff of the Russian Federation:
a) Customs Code of the Russian Federation;
b) “On the customs tariff”;
c) “About the basics” government regulation foreign trade activities";
d) “On export control.”
10. In case of illegal movement of goods across the customs border in customs affairs, the following acts of the customs legislation of the Russian Federation are applied:
a) in force at the time of the actual movement of goods across the customs border;
b) valid at the time of detection of the customs offense.
11. What is the movement of goods and (or) vehicles across the customs border of the Russian Federation?
a) the actual crossing of goods and vehicles into the customs border of the Russian Federation;
b) submission of documents for the import or export of goods;
c) actual crossing of goods and vehicles into the customs border of the Russian Federation or submission of documents for the purpose of exporting goods (vehicles) outside the customs territory of the Russian Federation.
12. What relations are regulated by the customs legislation of the Russian Federation?
a) relations to establish the procedure for moving goods and vehicles across the customs border of the Russian Federation;
b) relations in the field of customs affairs of the Russian Federation;
c) relations in the field of foreign trade activities.
13. What is meant by Russian goods in customs affairs?
a) goods produced (mined) on the territory of the Russian Federation;
b) goods released on the territory of the Russian Federation for free circulation;
c) goods that, for customs purposes, have the status of being in free circulation in the customs territory of the Russian Federation.
I. How are non-economic prohibitions and restrictions applied?
a) depending on the chosen customs regime;
b) regardless of the declared customs regime;
Vehicles classified as immovable property.
Vehicles, understood as a vehicle in customs affairs, do not apply to goods.
Russian goods
Russian goods- goods that, for customs purposes, have the status of being in free circulation in the customs territory Russian Federation, that is, not exported from the customs territory of the Russian Federation, goods released for free circulation in the customs territory of the Russian Federation, and goods manufactured in the Russian Federation from goods completely produced or released for free circulation in the customs territory of the Russian Federation.
Foreign goods
Foreign goods- goods that are not Russian goods(see above)
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For customs law civil law norms may have an indirect meaning.
The customs legal relationship arises regarding items moved across the customs border.
It doesn’t matter what condition the goods are in... we mean any movable property, including currency and currency valuables, traveler’s checks, electrical and other types of energy, etc., moved across the customs border of the customs union, as well as movable property, classified as immovable things.
Vehicles for international transport – for customs purposes, vehicles are treated as not goods. They have a special status (stop at a certain place, time, route and travel time along the way).
Basis for the classification of goods in customs legal relations: dividing all goods into 2 large groups: goods of the customs union and foreign goods. Thus, the legislator clearly separates the institution of “citizenship of goods,” that is, the belonging of a product to a certain customs territory depending on the country of origin.
It becomes a commodity in the customs legal sense only when it moves across the customs border. The term “movable” item means that it moves in relation to the customs border in connection with its crossing. This movement is not a property of a product, but of a subject who realizes his will to move the product. The product is directly related to the will of the relevant sub-ta.
Goods are not just moved, they are moved either to or from the customs territory, only then does it become a commodity in the customs legal sense.
Customs transit is a customs procedure that determines status. And the method is transportation, movement (from where, where and why).
In accordance with the Customs Code of the Customs Union, goods of the Customs Union are recognized as goods located on the territory of the Customs Union, which:
1. Completely produced on the territory of the state members of the CU
2. Transported to the customs territory of the vehicle
3. Acquired the status of ST goods
4. These are all products that are made from the above and have also acquired the status
For example, a telephone with the PCT sign has acquired the status of a product.
Country of origin is an attribute of a public legal entity that determines the citizenship of a product. The country of origin is understood as the country where the goods were fully produced or subjected to sufficient processing in accordance with the criteria established by the customs legislation of the Customs Union. The country of origin can be understood as a specific state, a group of countries, customs unions of countries, or a region or part of a country, if there is a purpose for this.
When determining the country of origin, 2 aspects are important:
1. Either they are fully produced (based on an agreement between Russia, Belarus and Kazakhstan). Such goods are recognized as: minerals extracted from the bowels of a given country, including from the seabed; products of plant origin grown or collected in a given country, animals born and raised in a given country, products obtained by hunting or fishing in a given country or by a vessel of a given country, products obtained from the seabed and from the subsoil of the sea outside the territorial sea provided that this country has exclusive rights to develop these resources. This is also waste and scrap obtained during processing in a given country. Products high technology, obtained in outer space on space ships of a given country (microbes, new substances). All goods that are obtained from the above types of products.
If more than 1 country takes part and if there are no grounds for recognizing a group of countries as the country of origin, then the country of origin is the country in which the relevant operations were carried out that meet the criteria of sufficient processing and are the basis for recognizing the corresponding country as the country of origin.
Criterion for sufficient processing. There are 3 of them:
1. Formal – change in the commodity position of the product according to the product nomenclature at the level of the first 4 characters. If at least one digit changes, then the product changes, and if these operations are performed, then the country where the product item has changed is recognized.
2. Stremosnoy – the rule of ad valorem share. This is a change in the cost of a product when the percentage of the cost of materials used and added value reaches a certain proportion of the price of the product (usually used in the production of foreign cars)
3. Technological – appropriate operations are performed, which are recognized as operations that meet the criteria of sufficient processing.
A document confirming the country of origin is either a declaration of origin or a certificate. Determining the country of origin of goods when applying customs tariff and non-tariff regulation depends on the country of origin of the goods. Bid customs duty or its reduction. A declaration is a statement about the country of origin of a product made by the manufacturer, seller or declarant, and a certificate is a document that clearly indicates the country of origin of the product that is issued authorized body countries of export. Including chambers of commerce and industry.
Products are distinguished depending on the direction of movement:
1. Imported
2. Exported
3. Transit
In terms of the status of goods during movement:
1. Released (in respect of which all necessary customs operations have been carried out)
2. Unreleased (in the process of performing customs operations and, as a rule, under customs control)
3. Conditionally released (transferred to the subject, but with special restrictions)
Depending on the effectiveness of achieving the goals of customs affairs:
1. Goods the import of which is absolutely not necessary for the Customs Union or the member states of the Customs Union (oil for our Customs Union, gas, alcoholic products). May change over different periods of time.
2. Products that are potential competitors with products from national manufacturers (cars, perfumes)
3. Goods that are not produced and cannot be produced on the territory of the member states of the CU ( exotic fruits, technologies)
Goods for personal use (moved in accompanied luggage - cross simultaneously and together with the person moving it; goods in unaccompanied luggage - cross the customs border at a different time than the person moving them, but they are associated with the movement of the person himself, goods of interest to customs control - transferred to an international carrier without moving the subject), and commercial goods.
TOPIC.
1. The emergence and formation of customs legal institutions in pre-revolutionary Russia.
2. Customs legal regulation during the USSR period
3. Formation and improvement of modern customs affairs in the Russian Federation
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