Customs procedure- this is a procedure that defines a set of requirements and conditions, including the procedure for applying customs duties, taxes, prohibitions and restrictions in relation to goods and vehicles, established in accordance with the legislation of the Russian Federation on government regulation foreign trade activities, as well as the status of goods and vehicles for customs purposes, depending on the purposes of their movement across the customs border and use in the customs territory of the Russian Federation or beyond its borders.

For the purpose of customs regulation in relation to goods in Art. 202 TC CU the following are established types of customs procedures:

1) release for domestic consumption;

2) export;

3) customs transit;

4) customs warehouse;

5) processing in the customs territory;

6) processing outside the customs territory;

7) processing for domestic consumption;

8) temporary import (admission);

9) temporary export;

10) re-import;

11) re-export;

12) duty-free trade;

13) destruction;

14) refusal in favor of the state;

15) free customs zone;

16) free warehouse;

17) special customs procedure (a customs procedure that determines, for customs purposes, the requirements and conditions for the use and (or) disposal of certain categories of goods on the customs territory of the Customs Union or beyond its borders).

The essence of customs procedures is that they reflect the conditions and formalities that must be observed in relation to goods placed under the relevant procedure.

Using customs procedures, the following are determined:

· specific procedure for moving goods across the customs border of the Russian Federation depending on their purpose (purpose of movement);

· conditions for the location and use of goods on (outside) the customs territory of the Russian Federation;

· rights and obligations of a person (including a participant in foreign trade activities) who has chosen a particular customs procedure;

· in some cases, requirements for goods and the legal status of the person moving them across the customs border of the Russian Federation.

Each of the customs procedures for the movement of goods provided for by the Customs Code of the Customs Union, as well as a separate special customs procedure, represents a set of requirements determined by: the procedure for customs clearance of goods; carrying out customs control of goods; features of payment of customs duties and taxes.

Regardless of the type of individual customs procedure, the Customs Code of the Customs Union contains conditions for the application of a customs procedure that must be observed in all cases of choosing any of the existing procedures.

These conditions include:

1) mandatory declaration of the customs procedure. Any movement of goods across the customs border is possible only in accordance with one of the customs procedures provided for by the Customs Code of the Customs Union. The specific customs procedure is recorded upon declaration;

2) the right to choose any customs procedure. Each participant in foreign economic activity independently chooses a customs procedure, subject to compliance with all its requirements;

3) mandatory compliance with prohibitions and restrictions when placing goods under the customs procedure. Prohibitions and restrictions that are not of an economic nature, as well as requirements established for the purpose of exchange control, are required to be observed by persons regardless of the declared customs procedure;

4) mandatory compliance with the permitting procedure for the release of goods in accordance with the declared customs procedure. To obtain permission to place goods under a customs procedure, only those documents and information are submitted to the customs authority that confirm compliance with the conditions for placing goods under the customs procedure provided for by the Customs Code. The day of placing goods under the customs procedure is the day the goods are released by the customs authority. The release of goods in accordance with the declared customs procedure is possible only after the customs authority verifies the declarant’s compliance with all the conditions provided for by the Customs Code for placing goods under the chosen customs procedure, and in some cases, the requirements of the customs authority to take measures to ensure payment of customs duties;

5) the obligation to comply with the conditions and requirements of the chosen customs procedure in accordance with which the goods were released;

6) the right to change the selected customs procedure to another in accordance with the Customs Code of the Customs Union. Each participant in foreign economic activity has the right at any time to change the selected customs procedure to another, subject to compliance with the requirements of the changed and selected customs procedures;

7) mandatory suspension of the customs procedure when the status of the goods changes. In the event of seizure of goods in a case of violation of customs rules, for example, as material evidence, the customs procedure in relation to this product is suspended.

The customs procedure is also suspended when foreign goods are placed under the customs procedure of a customs warehouse, for example, the temporary import procedure is suspended when temporarily imported goods are placed in a customs warehouse.

The customs procedure for importing goods begins at the moment of crossing the customs border of the Russian Federation. When exporting goods, the customs procedure begins to operate from the beginning of customs clearance, from the moment they are placed in the customs control zone.

PRACTICAL LESSON No. 5:

The Law of the Russian Federation “On State Regulation of Foreign Trade Activities” dated October 13, 1995 No. 15U-FZ states: “In order to regulate import and export operations, including to protect the domestic market Russian Federation and stimulating progressive structural changes in the economy of the Russian Federation, import and export customs duties are established in accordance with federal laws and international treaties of the Russian Federation” (Article 14).

This means that export and import customs duties are a tool for customs tariff regulation of foreign trade. Regulation through customs duties levied on the import or export of goods or only on import is the most common and generally accepted form of customs tariff regulation of foreign trade. The amount (or rate) of customs duty upon import determines the degree of closure or accessibility of the domestic market for foreign goods. The combined rates of customs duties are called customs tariffs, therefore regulation using a tariff is called customs tariff regulation of foreign trade.

The main document of customs and tariff regulation of foreign trade in the Russian Federation is the Law “On Customs Tariffs” No. 5003-1, adopted on May 21, 1993 by the Supreme Council of the RSFSR.

The Law defines the concepts of “customs duty”, “customs tariff”, discusses the main goals of the customs tariff, the procedure for establishing customs duty rates and their types, the procedure and purpose of determining the country of origin of goods, various tariff benefits and cases of their provision, methods for determining customs value goods.

Customs duty - this is a mandatory fee collected by the customs authorities of the Russian Federation when importing goods into the territory of the Russian Federation or exporting goods from this territory and is an integral condition of such import or export. The rate of customs duties is determined by the Government of the Russian Federation.

Customs tariff of the Russian Federation - this is a set of customs duty rates (customs tariffs) applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the Commodity Nomenclature for Foreign Economic Activity of the Commonwealth of Independent States (hereinafter referred to as the CIS FEACN, or simply the FEACN).

The main objectives of the customs tariff:

rationalization of the commodity structure of goods imported into the Russian Federation;

maintaining a rational ratio of export and import of goods, foreign exchange income and expenses on the territory of the Russian Federation;

creating conditions for progressive changes in the structure of production and consumption of goods;

protecting the Russian economy from the adverse effects of foreign competition;

providing conditions for the effective integration of the Russian Federation into the world economy.

The customs tariff applies to the import of goods into the customs territory and the export of goods from this territory.

There is a separate import customs tariff with import customs duties and a separate export customs tariff with export customs duties.

The customs tariff has three columns: 1) product code according to the Commodity Nomenclature of Foreign Economic Activity of the CIS; 2) short name of the product; 3) duty rate as a percentage of the customs value.

The customs tariff is determined by positioning the goods based on the “Commodity Nomenclature” directory for foreign economic activity.

Customs duty rates, calculated as a percentage of the customs value of goods are called ad valorem; those charged in a certain amount per unit of taxable goods are called specific; those that combine both of these types of customs taxation are called combined (Article 4 of the Law of the Russian Federation “On Customs Tariffs”).

The import customs tariff may include duties that vary depending on the time of year.

Most favored nation treatment (MFN) is a condition enshrined in international trade agreements, providing for the granting by contracting states to each other of all rights of benefits and benefits in relation to customs duties, taxes and fees that any third state enjoys and/or will enjoy.

RNB - the main principle underlying the activities of the World Trade Organization. It creates equal conditions for competition in foreign trade and serves as a mechanism for strengthening and expanding trade relations, the basis of which should be the principles of equality and mutual benefit. An exception to MFN are the regimes of associated countries and closed economic groupings, in which countries provide each other with greater benefits than under the most favored nation regime.

The Russian Federation has an MFN regime in trade and political relations with almost 130 countries of the world and two communities: the European Union and the European Atomic Energy Community. In Europe there are 35 countries, including Lithuania and Latvia and excluding Estonia, which does not have this regime.

If there is no most favored nation treatment or the country of origin of the goods has not been established, then the base rates of customs duties are doubled.

One of the forms of tariff regulation is the provision of tariff benefits, or preferences.

Tariff concession or preference - this is a benefit provided on the terms of reciprocity or unilaterally in relation to goods or vehicles moved across the customs border, in the form of a refund of previously paid duty, a reduction in duty rates, the establishment of a certain quantity of goods, the import (export) of which, within this quantity, is exempt from duties or is subject to reduced duties (this is also called the establishment of tariff quotas for preferential import (export) of goods).

Customs payments

Composition of customs duties - one of critical issues related to foreign trade activities. Customs payments mean all types of payments made by participants in foreign trade activities to customs authorities, among them:

Customs duty; -VAT;

fees for the issuance of licenses by customs authorities and their renewal;

fees for issuing a qualification certificate of a customs clearance specialist and renewing its validity;

customs fees for customs clearance; -customs fees for storing goods;

customs fees for customs escort of goods;

information and consultation fees;

fee for making a preliminary decision; -customs duties collected at uniform rates; - other taxes, the collection of which is entrusted to customs

bodies of the Russian Federation.

The change in the amount of customs duties depends on: -on the next changes in the regulatory framework of calculations (introduction of new rates of customs duties, excise taxes, VAT, etc.);

from changes in the ruble exchange rate against freely convertible currency (FCC).

The customs procedure (regime), in accordance with subparagraph 26 of paragraph 1 of Article 4 of the Customs Code of the Customs Union, is a set of rules that define, for customs purposes, the requirements and conditions for the use and (or) disposal of goods in the customs territory of the customs union or beyond. The content of customs procedures includes:

direction of movement across the customs border;

purpose of movement;

status of goods;

conditions for placing goods under customs regime;

the procedure for applying restrictions established by legislation on the regulation of foreign trade activities;

the procedure for applying customs duties and taxes;

other requirements and conditions provided for by the Customs Code of the Customs Union.

Separate customs procedures determine the procedure for calculating customs duties and taxes, the specifics of their payment and establish benefits for the payment of customs duties and taxes, their types, conditions and procedure for presentation.

The Customs Code of the Customs Union established for the purposes of customs regulation in relation to goods the following types of customs procedures are established:

1) release for domestic consumption;

2) export;

3) customs transit;

4) customs warehouse;

5) processing in the customs territory;

6) processing outside the customs territory;

7) processing for domestic consumption;

8) temporary import (admission);

9) temporary export;

10) re-import;

11) re-export;

12) duty-free trade;

13) destruction;

14) refusal in favor of the state;

15) free customs zone;

16) free warehouse;

17) special customs procedure (customs procedure that determines, for customs purposes, the requirements and conditions for the use and (or) disposal of certain categories of goods in the customs territory of the customs union or beyond its borders).

Regardless of the declared customs procedures, persons are required to comply with:

prohibitions and restrictions that are not of an economic nature and are established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities;

requirements of the legislation of the Russian Federation established for the purposes of currency control.

The day of placing goods under the customs procedure is the day the goods are released by the customs authority.

The rules governing customs procedures are mandatory both for customs authorities and for organizations and persons transporting goods. The customs procedure is chosen by the person moving the goods and can be replaced by another at his request. However, this choice, as a rule, is determined by a number of circumstances: the purpose and nature of the product, the purpose of import or prospects for further use, the conditions under which it is purchased, etc. are taken into account.

Customs procedures are designed to determine the status of goods and vehicles. Thus, the purpose of customs procedures is to determine the actions performed with goods and vehicles.

However, these actions should not contradict the goals of the customs policy of the Russian Federation established by Article 2 of the Customs Code of the Customs Union.

These goals are:

ensuring the most effective use customs control tools;

regulation of trade exchange in the customs territory of the Russian Federation;

stimulating the development of the national economy, etc.

The main customs procedures include the following:

release for domestic consumption;

international customs transit.

Chapter 1. Concepts, types and classification of customs procedures

1.1 Concept of customs procedures

Consideration of various types of customs procedures, conditions and features of their functioning in the process of foreign economic activity is impossible without identifying and analyzing the legal foundation on which the entire system of administrative and legal regimes is built. The most general concept in this system is legal regime, as the basis of any activity regulated by law.

So, for example, I.I. Matuzov and A.V. Malko, in a substantive article on this issue, considers the legal regime as a special order of legal regulation, expressed in a certain combination of legal means and creating the desired social state and a specific degree of favorability or unfavorability to satisfy the interests of subjects of law. This is a system of conditions and methods for implementing legal regulation, a kind of “routine” for the operation of law, this is a functional characteristic of law.

At the same time, D. N. Bakhrakh understands the legal regime as a set of rules enshrined in legal norms that regulate certain activities of people. Special legal regulation is associated with the objects of activity (regime of drugs, vehicles, cultural values, etc.), the time and place of its implementation, the specifics of the actions themselves, and most often - a combination of these factors. The concept of legal regime is comparable to the concept of legal status. The latter means the rights and obligations of the subject, connects them with some persons, and the legal regime characterizes the activity and connects the rights and obligations of its participants with it.

A legal regime is a complex of social relations of a certain type of activity, enshrined in legal norms and provided with a set of legal and organizational means. It is set by two kinds of parameters: firstly, the special special significance of social relations, their specific goals and objectives; secondly, the use of special principles, forms and methods of activity, reflected in the system of rights and obligations of subjects. The concept of regime “carries the main semantic connotations of this word, including the fact that the legal regime expresses a certain degree of rigidity of legal regulation, the presence of certain restrictions and benefits, the permissible level of activity of subjects, the limits of their legal independence.”

1.2 Concept of customs procedure

Customs procedure is the main category of Russian customs legislation. With its help, the specific procedure for moving goods across the customs border is determined depending on its purpose (purpose of movement), the conditions of its location and permissible use on (outside) the customs territory, as well as the rights and obligations of the beneficiary of the customs procedure.

In a highly specialized meaning used in Russian customs legislation, this concept means “a customs procedure that defines a set of requirements and conditions, including the procedure for applying customs duties, taxes and prohibitions and restrictions in relation to goods and vehicles, established in accordance with the legislation of the Russian Federation on state regulation foreign trade activities, as well as the status of goods and vehicles for customs purposes, depending on the purposes of their movement across the customs border and use in the customs territory of the Russian Federation or beyond its borders” (Part 22, Article 11 of the Customs Code of the Customs Union).

However, not all customs procedures have a certain period of validity and, accordingly, the requirements for goods in the process of being under a specific customs procedure. There are, for example, procedures that do not contain any requirements and restrictions when being in them, since the goods, after clearance, are released into free circulation or leave the customs territory of the Russian Federation, that is, “leaving” customs control.

At the same time, the TC TC provides General terms application of customs procedures that must be observed regardless of the choice of a specific customs regime. Such conditions have the meaning of legal principles or institutional principles of customs law (in relation to the institution of customs regimes).

To the fundamental principles of application of customs procedures in accordance with Ch. 17 TC CU should include:

mandatory declaration of the customs procedure – clause 1 of Art. 156 TK TS;

the right to choose a customs procedure in accordance with the Customs Code of the Customs Union – clause 2 of Art. 156 TK TS;

compliance with prohibitions and restrictions when moving goods under customs procedures – Art. 158 TK TS;

permitting procedure for the release of goods in accordance with the declared procedure - Art. 157 TK TS;

mandatory compliance with the conditions and requirements of the chosen customs procedure, in accordance with which the goods were released – clause 1 of Art. 156 TK TS;

suspension of the customs procedure when the status of the goods changes – Art. 162 TK TS;

the right to change the customs procedure to another in accordance with the Customs Code of the Customs Union – clause 2 of Art. 156 of the Customs Code of the Customs Union (the interested party has the right at any time to change the selected customs procedure to another, subject to compliance with the requirements of the change and the selected customs procedure).

Goods fall under the customs procedure when imported from the moment they cross the customs border of the Russian Federation, and when exported - from the beginning of customs clearance or from the moment they are placed in the customs control zone.

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A customs procedure is a procedure that defines a set of requirements and conditions, including the procedure for applying customs duties, taxes, prohibitions and restrictions in relation to goods and vehicles, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as the status of goods and vehicles funds for customs purposes, depending on the purposes of their movement across the customs border and use on the customs territory of the Russian Federation or beyond its borders.

For the purpose of customs regulation in relation to goods in Art. 202 of the Customs Code of the Customs Union establishes the following types of customs procedures:

1) release for domestic consumption;
2) export;
3) customs transit;
4) customs warehouse;
5) processing in the customs territory;
6) processing outside the customs territory;
7) processing for domestic consumption;
8) temporary import (admission);
9) temporary export;
10) re-import;
11) re-export;
12) duty-free trade;
13) destruction;
14) refusal in favor of the state;
15) free customs zone;
16) free warehouse;
17) special customs procedure (a customs procedure that determines, for customs purposes, the requirements and conditions for the use and (or) disposal of certain categories of goods on the customs territory of the Customs Union or beyond its borders).

The essence of customs procedures is that they reflect the conditions and formalities that must be observed in relation to goods placed under the relevant procedure.

Using customs procedures, the following are determined:

o specific procedure for moving goods across the customs border of the Russian Federation, depending on their purpose (purpose of movement);
o conditions for the location and use of goods on (outside) the customs territory of the Russian Federation; customs goods export
o the rights and obligations of a person (including a participant in foreign trade activities) who has chosen a particular customs procedure;
o in some cases, requirements for goods and the legal status of the person moving them across the customs border of the Russian Federation.

These conditions include:

1) mandatory declaration of the customs procedure. Any movement of goods across the customs border is possible only in accordance with one of the customs procedures provided for by the Customs Code of the Customs Union. The specific customs procedure is recorded upon declaration;
2) the right to choose any customs procedure. Each participant in foreign economic activity independently chooses a customs procedure, subject to compliance with all its requirements;
3) the obligation to comply with prohibitions and restrictions when placing goods under the customs procedure. Prohibitions and restrictions that are not of an economic nature, as well as requirements established for the purposes of currency control, must be observed by persons, regardless of the declared customs procedure;
4) the obligation to comply with the permitting procedure for the release of goods in accordance with the declared customs procedure. To obtain permission to place goods under a customs procedure, only those documents and information are submitted to the customs authority that confirm compliance with the conditions for placing goods under the customs procedure provided for by the Customs Code. The day of placing goods under the customs procedure is the day the goods are released by the customs authority. The release of goods in accordance with the declared customs procedure is possible only after the customs authority verifies the declarant’s compliance with all the conditions provided for by the Customs Code for placing goods under the chosen customs procedure, and in some cases, the requirements of the customs authority to take measures to ensure payment of customs duties;
5) the obligation to comply with the conditions and requirements of the selected customs procedure in accordance with which the goods were released;
6) the right to change the selected customs procedure to another in accordance with the Customs Code of the Customs Union. Each participant in foreign economic activity has the right at any time to change the selected customs procedure to another, subject to compliance with the requirements of the changed and selected customs procedures;
7) the obligation to suspend the customs procedure when the status of the goods changes. In the event of seizure of goods in a case of violation of customs rules, for example, as material evidence, the customs procedure in relation to this product is suspended.

The Labor Code of the Russian Federation has enshrined the concept of customs procedures - this is a set of provisions that provide for the procedure for carrying out customs operations and determine the status of goods and vehicles (clause 21, clause 1, article 11 of the Labor Code of the Russian Federation).

The types of customs procedures are distinguished: customs clearance, customs regimes (conditionally can be called “general”) and special customs procedures.

The meaning of the concept: these are customs procedures - i.e. includes all the features inherent in customs procedures (distinguishing them from other institutions of customs law), while also having specific features.

Types of special customs procedures:

1.) movement of vehicles;
2.) ;
3.) movement of goods in international mail;
4.) movement of goods by certain categories of foreign persons;
5.) movement of goods by pipeline transport and along power lines.

Peculiarities:

1. all procedures are related to movement (give the concept of movement)
2. the classification of special customs procedures in the Labor Code of the Russian Federation is given according to different criteria (by subject - separate categories of foreign persons, individuals, by type of goods objects: vehicles, method: pipeline transport). The question arises: is there any confusion when there is no single criterion? There is no dispute in science on this matter. This division is caused by necessity.

MOVEMENT OF GOODS BY INDIVIDUALS

The Labor Code of the Russian Federation of 1993 did not establish any specifics application of customs regimes for vehicles and provided for the movement of vehicles across the customs border of the Russian Federation in accordance with the customs regimes applicable to vehicles.

The 2003 Labor Code of the Russian Federation established the possibility of declaring vehicles used for the international transportation of persons or goods when crossing the customs border of the Russian Federation (subclause 5, paragraph 1, article 11 of the Labor Code of the Russian Federation) only to the customs regimes of temporary import or temporary export and determined a special procedure their application to vehicles.

So there is general rules, applied when moving goods under temporary import and export regimes; special rules apply to vehicles.

Namely, the temporary import of vehicles may be carried out with full exemption from customs duties subject to the conditions of paragraph 1, paragraph 1, Article 271 of the Labor Code of the Russian Federation: 1) if the vehicle is registered for foreign person and (or) on the territory of a foreign state; 2) if the vehicle is imported into the customs territory of the Russian Federation and used by a foreign person; 3) if the vehicle is not used in the customs territory of the Russian Federation in domestic transportation; 4) if the vehicle is not leased after being imported into the customs territory of the Russian Federation.

If at least one of the conditions for the temporary import of a vehicle with exemption from payment of import customs duties and taxes (including the conditions established by the Government of the Russian Federation) is not met, a partial exemption from customs duties is applied.

It is allowed to carry out operations with temporarily imported transport, but only those specified in the law - Article 273 of the Labor Code of the Russian Federation (maintenance, repairs). If different, then the regime is different.

Temporary import ends with export (as a rule).

Temporary removal of vehicles also has its own characteristics. Namely, it is allowed provided that 1.) the vehicle is in free circulation on the territory of the Russian Federation and 2.) is registered with a Russian person.

When temporarily exporting vehicles, customs duties are not charged.

Temporary export of vehicles previously temporarily imported into the territory of the Russian Federation is allowed with partial exemption from customs duties (subject to the conditions of clause 3 of Article 274 of the Labor Code of the Russian Federation).

There are no time limits for the temporary removal of vehicles.

According to Article 276 of the Labor Code of the Russian Federation, the re-import of temporarily exported vehicles is allowed.

Article 278 of the Labor Code of the Russian Federation regulates the temporary import of equipment and spare parts.

Customs clearance of vehicles, spare parts and equipment is carried out in a simplified manner at the place of arrival on the territory of the Russian Federation or departure - at the location of the customs authorities.

MOVEMENT OF GOODS BY INDIVIDUALS

Regulated by Chapter 23 of the Labor Code of the Russian Federation.

Special rules apply only for goods intended for personal, family, household and other needs not related to business activities (as well as vehicles for these purposes, and vehicles in this chapter are understood more narrowly - see note to Article 282 of the Labor Code RF).

The question arises: how should the customs authority determine for what purpose the goods are being moved, but the customs regime, and therefore the payment of duties, depends on this.

According to clause 2 of Article 281 of the Labor Code of the Russian Federation, the purpose of goods is determined by the customs authority based on: 1) an individual’s statement about goods moved across the border, 2) the nature of the goods, 3) the quantity of goods, 4) the frequency of movement of goods across the customs border. According to clause 3 of the Decree of the Government of the Russian Federation dated November 27, 2003 No. 715 “On the procedure for customs clearance of goods moved across the customs border of the Russian Federation by individuals for personal use,” the purpose of goods moved across the customs border of the Russian Federation by individuals is established by a customs official in accordance with Article 281 of the Labor Code of the Russian Federation, taking into account generally accepted international norms and practices, as well as all the circumstances of the trip of these persons.

The main purpose of this procedure from the point of view of the purposes of state customs regulation is to eliminate doubts that goods are imported for commercial purposes, since the import of goods for commercial purposes involves the need to apply tariff and non-tariff regulation measures (measures economic policy). In turn, the non-application of economic policy measures in relation to any commercial consignments of goods, the uncontrolled implementation by individuals (including non-residents) of entrepreneurial activity on the territory of Russia leads to avoidance of internal taxation, the emergence of unfair competition, evasion of exchange control, and also contributes to care legal entities- participants in foreign trade activities “in the shadow”, since it becomes more profitable for these persons to carry out foreign trade operations through individuals who are provided with benefits when moving goods.

Thus, the essence of the movement (what is its specialty): goods for personal and other use are completely exempt from customs duties, taxes, the application of uniform rates of customs duties, taxes, the collection of customs duties and the non-application of prohibitions and restrictions of an economic nature to goods.

This complete exemption from duties is not absolute; it has a maximum limit of 65 thousand rubles. (in relation to goods). Those. Only this amount of imported and exported goods is not subject to duties.

For cars costing from 65 thousand rubles. up to 650 thousand rubles special rules are also established, provided for in paragraph 1 of Article 282 of the Labor Code of the Russian Federation.

The powers of the Government in this matter are spelled out in detail: 1.) it has the right to establish quantitative and cost restrictions on the import by individuals of goods exempt from duties; 2.) has the right to determine when exemption from duties is applied in amounts greater than 65 thousand rubles. and 650 thousand rubles. respectively.

The Labor Code also regulates the regimes of temporary import and export of goods and transport purposes for purposes not related to business activities.

In respect of goods temporarily imported into the customs territory of the Russian Federation by foreign individuals, complete exemption from customs duties and taxes is provided if these goods are imported exclusively for personal use for the period of temporary stay of these persons in the customs territory of the Russian Federation. Similarly, with regard to the export - citizens of the Russian Federation can export individuals temporarily for the duration of their stay abroad with complete exemption from customs duties).