Customs Regulation Act

Federal Law No. 289-FL from August 3, 2018, which is generally intended to improve administration and reduce customs formalities, regulates:

   – order of import (export) of goods to the Russian Federation and their transportation through the country under customs supervision;
   – order of temporary storage and customs declaration of goods, their usage according to the customs procedures;
   – procedure of customs control, levying and payment of customs charges and special duties;
   – rights and duties of bodies interacting during customs procedures;
   – legal status and organizational framework of customs authorities’ activity in the Russian Federation;
   – aspects of embargo on certain types of goods within the Russian territory.

The Law permits:

   – to use ‘register guarantee’ of customs agents during customs declaring procedure;
   – delivery of preliminary decisions on application of customs valuation methods of imported goods;
   – exemption of fair companies from guarantees for compulsory payment of customs duties;
   – provision of preliminary information in English.

Along with that, the term for preliminary decision on the country of origin and classification of goods has become shorter, the list of cases for exemption from guarantees for compulsory payment of customs duties has become larger, the customs procedure of free warehouse has been introduced, and the procedure of identification of goods in their derivatives has been simplified.

Furthermore, the act introduces provisions for customs clearance charges for personal goods (including ones sent by international mail) via program of technical payment systems used by customs payment operators, or by cash paid to customs authorities’ desk (cash office of the federal postal service), or to authorized officials (given the agreement of full personal liability for damage according to the legislation).

Customs duties, taxes on personal goods, which are delivered by carriers (transportation companies or delivery services) to private persons, are paid by money transfer.

The Law provides for the customs payment operators’ duty to make provisions for advance payments, customs duties, taxes and other payments using national payment instruments within the terms fixed by the Central Bank of the Russian Federation.

In addition, the Law specifies the procedure of uncontested recovery of custom authorities’ orders by banks. Particularly, uncontested recovery of custom authorities’ orders are to be executed according to the priority set by the civil legislation of the Russian Federation:

   – if levying money from ruble accounts - not later than 1 transaction day following the order receipt day;
   – if levying money from foreign currency or precious metals accounts - not later than 2 transaction days following the order receipt day;
   – if levying by electronic money balance in rubles - not later than 1 transaction day , and in foreign currency – 2 transaction days, following the order receipt day.

This Federal Law was put in force on September 4, 2018, excluding certain provisions that will take effect later.

For example, provisions of law concerning electronic interaction of customs authorities and payers will come into effect on January 1, 2019, electronic consulting provisions – on January 1, 2020, provisions on

In general, the new Federal Law consists of 398 articles. We recommend our readers that are involved in foreign trade to take a closer look at the Law, as this significant act will define basic concepts of customs regulations for years to come.