(1) customs supervision system
On May 28th, 2003, Russian President Vladimir Putin signed the Customs Law. Since June 65438+ 10/day, 2004, the new customs law has been implemented. According to the new customs law, Russian customs affairs are under the specific responsibility of the customs agencies of the Russian Federation, including the collection of customs duties on goods and vehicles, customs supervision and the formulation and implementation of customs policies. Articles 1 and 3 of the Customs Law clearly stipulate the supervision affairs of Russian customs, including customs clearance of goods and vehicles, procedures and rules, formulation and collection of tariffs, handling of customs business, implementation of the Customs Law, international cooperation in the field of Russian customs supervision, and coordination and unification of international laws and practices.
Unlike the old customs law, all activities related to the customs field will no longer require a license. Customs declarers, temporary warehouses, bonded warehouses and customs declarers can engage in related businesses as long as they are registered as legal person organizations (Article 18 of the Customs Law). After the applicant submits the application form and relevant documents to the customs, the customs shall decide whether to approve its registration within 15 days from the date of receiving the application. If registration is granted, a license shall be issued to the applicant immediately, and the applicant has the right to carry out customs affairs after obtaining the license (Article 20 of the Customs Law).
Article 358 of the Customs Law stipulates the principle of customs supervision: when implementing customs supervision, customs agencies should ensure the implementation of the Customs Law according to the principle of selectivity, that is, adopting methods that do not pose danger to the life and health of people, animals and plants and do not pose harm to goods, vehicles, documents and personnel, and the customs supervision business is completely implemented by the customs in accordance with the Customs Law.
Article 360 of the Customs Law further stipulates the customs supervision of goods and means of transport. Imported goods and means of transport must be allowed and supervised by the Russian customs agency when they pass through the customs supervision area or are returned in the Russian Federation. Owners and operators of goods, vehicles, customs brokers, temporary warehouses and customs warehouses must submit documents and materials required for customs supervision to the customs authorities. Documents required by the customs authorities and information required for customs control shall be submitted in writing. Relevant documents should be kept for at least 3 years, while customs broker, owner of temporary storage warehouse, owner and operator of customs warehouse must keep the records of the current year for more than 5 years (Article 363 of the Customs Law).
Article 362 of the Customs Law stipulates the system of customs control zones. In order to supervise goods and means of transport, customs supervision areas can be located along the customs border, in places where regular inspections are conducted, in places where customs authorities are located and in other places. The customs supervision area can be permanent or temporary to facilitate the on-site supervision of imported goods, and the establishment of the customs supervision area is decided by the State Customs Committee. Customs and its staff shall not harm the interests of carriers, owners of temporary warehouses, owners of bonded warehouses and other relevant personnel, goods and vehicles when implementing customs supervision. The state shall pay full compensation (including loss of profits) to the customs agencies and their staff who have suffered losses due to illegal decisions in the process of customs supervision. The customs agencies and their staff who caused these losses should bear corresponding responsibilities according to the laws of the Russian Federation.
Chapter 35 of the Customs Law stipulates that goods, vehicles and individuals enter and leave the Russian customs border respectively. Import and export goods shall be subject to customs inspection. When the customs examines the goods, the consignee of the imported goods and the consignor of the exported goods shall be present. When the customs deems it necessary, it may conduct inspection, re-inspection or take samples. When the customs checks the inbound and outbound means of transport, the person in charge of the means of transport shall be present. According to the needs of work, the customs may send personnel to perform official duties with the means of transport, and the person in charge of the means of transport shall provide convenience (Articles 37 1, 372). Personal inspection can be controlled according to the special customs form of the customs authority or the standing deputy director decided by it. If there is reason to believe that a natural person conceals the import or re-export of goods prohibited by the Customs Law of the Russian Federation when passing through the border of the Russian Federation or the customs-controlled area or the transit area of the international airport, the customs official may conduct personal inspection. Before the inspection, the customs officer is obliged to announce the decision to inspect the individual to the natural person, inform him of his rights and obligations during the inspection, and advise him to hand over the hidden articles voluntarily. The inspected person shall sign the inspection decision; Refuse to sign, the customs inspectors shall indicate and sign the documents. Personal examination shall be carried out by customs staff of the same sex in an isolation room that meets the hygiene requirements, and two witnesses of the same sex shall be present. No one else is allowed to enter the isolation room.
If there is any objection, the declarant has the right to refuse to accept the verification result and request to check the customs declaration form that records the dispute together. Goods declared at the customs can only be checked in the customs warehouse or the place designated by the customs department. The business expenses required for goods inspection shall be borne by the customs broker. Check that the goods can't be moved without the permission of the customs department. The personnel employed by customs declarers to handle goods declaration must be approved by the customs department; Without such authorization, it is forbidden to enter the customs warehouse and inspect the designated place. Once it is found that the current customs law is violated, the means of transport and disputed goods can be detained as a guarantee of punishment (Article 377 of the Customs Law).
(2) Customs clearance procedures for imported goods
The importer shall go through the customs declaration formalities within 15 days after the goods arrive in Hong Kong, and can provide the goods information in written, oral, electronic or other forms, declare the goods to the customs and start the customs declaration procedures. The customs declaration form shall contain the following basic information: name and code of the goods, customs broker (agent), related goods and vehicles used in international transportation, product information, tariff amount and place, and customs declaration date (Article 124 of the Customs Law).
According to the provisions of Article 62 and Article 125 of the new Customs Law, the goods that need to be cleared can be cleared at the customs administration place, and only a few goods can be cleared at the designated customs checkpoint. When the goods are cleared through customs, the applicant is obliged to submit the documents and materials needed for customs clearance. Documents required for customs formalities include:
1) cargo declaration form;
2) Customs duty declaration form, including customs duty declaration and the method for determining the choice of customs duty;
3) license;
4) Certificate of origin of the goods;
5) commodity inspection certificate;
6) International sales or other types of contracts;
7) transportation (transportation) certificate;
8) Payment settlement documents;
9) Other supplementary documents.
If there are special requirements, including declaration of full or partial exemption from customs duties, license certificate of goods, etc. , shall submit relevant documents and instructions to the customs. If you can't get some documents in time, you can apply to the customs for a written extension, but the customs declaration shall not exceed 45 days at the latest (article 13 1 of the Customs Law). Goods transported to customs warehouses or designated inspection sites shall not be moved without customs permission. 1995 After the implementation of the Law of Russian Federation on Products and Certification Services, Russia began to implement the product certification (гост) system, which includes compulsory certification and voluntary certification. According to the List of Commodities with Compulsory Certification Certificates for Entry into Russian Customs, compulsory certification products mainly include: food, beverages, machinery and equipment, watches, cosmetics, furniture, ceramics, etc. Voluntary certification is usually confirmed by the applicant (manufacturer or distributor) according to the requirements of product specifications, industry or national standards, such as гостр or ISO9000 standard.
Article 68 of the Customs Law specifically stipulates the simplification of customs clearance procedures. Russia controls the goods through customs clearance according to the accurate information provided by the customs clearance applicant, and the customs allows these accurate information to be used as the basis for customs clearance before the goods arrive. Specifically, importers who have been engaged in foreign trade activities for more than 3 years and have established accounting books for their business, which can provide detailed information and customs clearance information for customs agencies, can simplify their customs clearance procedures. When a legal person applies for simplifying customs clearance procedures, it shall submit a written application and foreign trade information to the customs. In addition, the applicant must submit a written commitment to the customs agency to review its accounting books. Legal persons with simplified customs clearance rights shall submit customs declarations (Article 136 of the Customs Law) and cargo information (Article 150 of the Customs Law) on a regular basis. Simplifying customs clearance procedures is the world convenient standard for customs to release legal goods quickly.
Chapter 12 of the Customs Law stipulates the specifications for temporary storage of goods. The importer can store the goods in any temporary storage warehouse, and the customs agency cannot designate a specific warehouse as the temporary storage place of the goods (article 100 of the Customs Law). Any foreign goods can be stored in a temporary storage warehouse, but the goods may cause damage to other goods or need special storage conditions, and must be stored in a specific warehouse or designated temporary storage facilities. The importer shall submit the name, quantity, package, label, invoice, total product weight or quantity of the temporarily stored goods, as well as the goods code or commercial information to the customs agency (Article 102 of the Customs Law). The temporary storage period of goods is 2 months. If there are special circumstances, you can take the initiative to ask the customs agency to extend it to 4 months (article 102 of the Customs Law). Temporary storage warehouses must be located in transportation hubs and convenient transportation routes. In order to ensure the safety of goods, the temporary storage warehouse should prevent unauthorized access. The owner of the temporary warehouse shall register, and the customs agency shall issue a certificate after examination (article11of the Customs Law). The certificate of temporary storage warehouse includes: location, owner's name, house and open area, and the certificate is valid for 5 years.
According to the customs declaration system in Article 152 of the Customs Law, the time limit for goods release shall not exceed 3 working days from the date when the customs accepts the declaration. The consignor or customs declaration agent shall submit the goods declaration form, customs value declaration form, license, commodity inspection certificate and/or other supporting documents to the customs, and pay the customs duties in full. Imported goods conforming to individual goods shall be released. Article 150 of the Customs Law specifically stipulates the declare in advance system, which conforms to the goods and simplified customs clearance procedures stipulated in Article 67 of the Customs Law. Before the goods arrive at the customs terminal, the importer can declare customs in advance as long as he can submit the necessary documents and materials. Submit written declaration and relevant documents to the customs within 45 days after the goods are released. Where the goods are under special supervision such as bonded warehouses, domestic processing, duty-free trade, temporary entry and re-export, the customs may conditionally release them.
(3) Tariffs on Russian imports
From June 1992 to June 1, Russia announced that it would lift all import restrictions and suspend all tariffs. This measure is mainly to make up for the shortage of the domestic consumer market. However, since June 1992, Russia has re-imposed import tariffs. 1993 On May 2 1, the Customs Tariff Law came into effect, which is the basic law regulating import and export in the Russian Federation. According to this law, the government of the Russian Federation sets import and export tariff rates. The Customs Law stipulates the purpose and general principles of implementing tariff measures, tax numbers, taxes, tariff procedures, methods and systems for determining the customs value of commodities, and the rights and obligations of customs declarers. Determination of commodity producing countries; Provide tariff preferences and other matters. The Customs Law adopts international practice for imported goods and adopts three kinds of tariffs: ad valorem tax, specific tax and comprehensive tax.
The current import tariff rate in Russia is 14% ~ 15.5% on average. The import duties of most commodities are levied ad valorem, and a few commodities are subject to specific tax and compound tax. The owner shall pay the customs duties in full and on time according to the tax calculated by the customs, including import duties, value-added tax and customs miscellaneous fees. At present, the import tariffs of major Russian commodities, food: 5% ~ 20%; Electronic products: 5% ~ 20%; Chemical products: 5% ~15%; Machinery and equipment: 0 ~ 20%; Automobile: 15%.
In particular, Article 36 of the Customs Tariff Law stipulates the preferential tariff rate rule, which allows the Russian Federation to implement special preferential tariff rates on the following commodities in the form of tariff exemption, tax reduction or necessary import (export) tariff limits when conducting trade policies with foreign countries. Commodities produced by countries that have established free trade zones or customs unions with the Russian Federation or countries that have signed agreements to establish free trade zones or customs unions; The government of the Russian Federation shall periodically review the commodities produced by developing countries enjoying the preferential system of the Russian Federation at least once every five years. At present, goods produced by CIS countries that have signed free trade agreements with Russia (Azerbaijan, Armenia, Belarus, Kyrgyzstan, Moldova, Kazakhstan, Uzbekistan, Ukraine, Tajikistan and Turkmenistan, 10 countries) are exempt from import tariffs. Commodities imported from developing countries are taxed at a basic rate of 75%. According to Order No.258 of the State Customs Committee of the Russian Federation, developing countries exceeded 1996. Russian goods entering China can enjoy preferential treatment from developing countries. Commodities from 47 underdeveloped countries enjoy preferential treatment of duty-free. Goods of unknown origin are taxed at twice the basic tax rate. According to Order No.414 of May 25, 2000, goods from developing countries such as China enjoy preferential treatment when entering the Russian Federation, but they must issue A-level certificates of origin and comply with the rules of direct shipment and direct purchase. For goods exempt from import duties from CIS countries that have signed a free trade agreement with Russia, the certificate of origin of CT- 1 must be provided.
Direct purchase and direct shipment are the basic conditions that determine whether goods from developing countries such as China can enjoy preferential tariffs when entering the Russian Federation. According to the rules of origin of developing countries, products that are given preferential tariffs under the generalized system of preferences should be purchased directly. For example, importers can enjoy preferential tariffs on goods purchased directly from commercial entities in a developing country. Direct delivery should be from a developing country to Russia. If you don't provide proof of direct transportation or pass through the territory of other countries, you can't enjoy tariff preferences. However, due to geographical, traffic, technical or economic reasons, these goods can also enjoy preferential tariffs if they are transported into China through many countries and only stored in temporary warehouses in these countries.
Tariff preferences also apply to goods purchased by importers at exhibitions or trade fairs, and meet the following conditions:
1) The exhibits come from developing countries enjoying preferential tariff treatment;
(2) Goods used for exhibitions or transactions are only used for exhibitions and may not be used for any other purpose;
3) Do not consider changing the normal state of goods due to natural deterioration or transportation and storage conditions.
A certificate of origin is a document stating the origin of goods, which contains a statement about the origin of manufacturers, sellers or exported goods. The certificate of origin is included in various sources of proof, including commercial documents (invoices, shipping and packing lists, etc.). ) and transport documents (bills of lading, trade documents, etc.). ). The certificate of origin can be issued by the competent department of the exporting country, or by trade unions, enterprise associations, etc. Sometimes, according to international business practice, the certificate of origin must be certified by the consular office. The main requirement of the certificate of origin is to clearly show that the goods were shipped from that country. The certificate of origin must contain a written declaration of export, the goods meet the relevant standards of origin, and a certificate issued by the written certificate issuing agency, which declares that this content is true. Therefore, it should be recorded in the A-level certificate of origin: "The above contents are true, and all the goods come from a certain country and meet the relevant standards of origin". There are two forms of certificate of origin: Grade A certificate of origin and CT-/kloc-0 certificate of origin. A certificate of origin is used to confirm the goods from developing countries and least developed countries, and the validity period is 12 months from the date of issuance. The certificate of origin shall be written in Russian or English and shall not be amended.
On July 24, 2009, Russia amended the Customs Law, clarified the obligation to pay customs duties and taxes, and specified the reasons for terminating the payment of customs duties. These reasons are as follows:
1) The duties and other taxes have been paid in full;
2) The death of a natural person who is obligated to pay taxes;
3) Liquidation and dissolution of tax-paying institutions.
The Russian government announced that from June 5438+1October 12, 2009, 30% import tariff will be imposed on cars with displacement between 1.5L and 1.8L, and the total tariff will be no less than € 0.5 per liter. Before, the tariff was 25%, not less than 1.25 euros per liter. Cars with displacement 1.8L to 2.3L are subject to 30% tariff, and the total tariff is not less than 2. 15 euros per liter. Before, the tariff was 25%, not less than 1.8 euros per liter. The temporary tariff increase involves tractors, trucks and cars, and the new tariff will be implemented for nine months. This policy aims to protect Russia's domestic automobile industry, which was hit hard by the world financial crisis.