Classification of customs procedures TC CU. Brief description of customs procedures. International customs transit

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State government educational institution

higher professional education

"Russian Customs Academy"

Vladivostok branch

Department of Administrative and Customs Law

TEST

by discipline: “Institutes of administrative and customs law regulating the activities of customs authorities»

on the topic “Customs procedures: concept, general characteristics”

student

Gurtova Denis Nikolaevich

group 13 4 department

correspondence (on the basis of secondary education)

Vladivostok 2013 - 2014

Introduction

1. Concept and types of customs procedures

2. Features of the application of the main types of customs procedures

Conclusion

List of sources used

Introduction

The customs procedure 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.

Direction of movement across the customs border;

Purpose of movement;

Product status;

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.

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 has established for the purposes of customs regulation the following types of customs procedures are established in relation to goods:

2) export;

3) customs transit;

4) customs warehouse;

5) processing within 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).

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

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

2) 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 of 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:

1) release for domestic consumption;

2) export;

3) international customs transit.

The relevance of this topic lies in the fact that compliance with customs procedures ensures the security of the country, the economy, and the population from a huge number of goods, which are often not of the best quality, and also helps protect the country from the outflow of capital and the export of valuables.

The scientific novelty of my research lies in the fact that in connection with Russia’s accession to the Customs Union and the adoption of the new Customs Code of the Customs Union, as well as a number of other regulatory documents, there is still no educational literature, as well as monographs of the authors, specifically explaining all existing problems on this issue.

In preparing this work, an analytical research method was used, which consisted in comparing the theoretical norms of the new legislation of the Customs Union with the already existing practical problems of its implementation.

The purpose of the test is to analyze customs procedures.

To achieve this goal, it is necessary to complete a number of tasks:

1) Consider customs procedures as a type of administrative regime: types, characteristics, legal regulation.

2) Consider the features of the main types of customs procedures.

3) Analyze the main problems in bringing to justice for violation of customs procedures.

4) Summarize all received data and form a unified understanding of customs procedures.

1. Conceptand types of customs procedures

Customs procedure is the main category of 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 in 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, 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).

The customs procedure as a type of administrative regime is endowed with certain characteristics:

for other purposes on (outside) the customs territory of the customs union. This also includes the right of the person moving the goods to exercise in relation to his powers of possession, use and disposal;
- the subject who independently, at his own discretion, chooses and declares a customs procedure in the established form and within the established time frame to the customs authority is the declarant (customs representative, carrier), while the customs authority verifies and confirms the possibility and legality of such a choice;

The release of goods in accordance with a certain customs procedure entails certain rights and obligations for the customs authority and the declarant (for the declarant this is to enjoy benefits and comply with restrictions);

Failure by the declarant to fulfill the obligations imposed on him by the terms of the procedure is a violation of customs rules and entails liability.

Using the customs procedure, it is determined:

1) the procedure for moving goods across the customs border depending on its purpose (purpose of movement);

2) Conditions for the location of the goods and their permissible use in (outside) the customs territory;

3) Rights and obligations (beneficiary) of the customs procedure;

4) In some cases, additional requirements for this product, as well as for the status of the person moving it across the customs border of the Russian Federation.

Customs authorities, in accordance with the chosen procedure, carry out customs control and customs clearance. The procedure for applying a particular procedure is determined in accordance with the Customs Code of the Customs Union and decisions of the Customs Union Commission.

For the purpose of customs regulation in relation to goods, Article 202 of the Customs Code of the Customs Union establishes 17 types of customs procedures. All these procedures can be grouped according to the following grounds:

Basic customs procedures

Economic customs procedures

Final customs procedures

Special customs procedures

Groups of customs procedures:

1) Basic customs procedures:

a) release for domestic consumption;

b) export;

c) customs transit.

2) Economic customs procedures:

a) processing in the customs territory;

b) processing for domestic consumption;

c) processing outside the customs territory;

d) temporary import;

d) customs warehouse.

3) Final customs procedures:

a) re-import;

b) re-export;

c) destruction;

d) refusal in favor of the state.

4) Special customs procedures:

a) temporary export;

b) duty-free trade;

c) moving supplies;

d) other special regimes (free warehouse, free customs zone).

The customs procedure system can be divided into three components:

1) normative and regulatory;

2) organizational;

3) logistical.

The placement of goods under the customs procedure begins from the moment of submission to the customs authority of the customs declaration and (or) documents necessary for placing the goods under the customs procedure in cases provided for by this Code.

Goods subject to veterinary, phytosanitary and other types of state control can be placed under the customs procedure only after appropriate control has been carried out. The placement of goods under the customs procedure ends with the release of goods in accordance with the declared customs procedure, with the exception of conditionally released goods, for which certain requirements are established in Article 200 of the Customs Code of the Customs Union.

Conditionally released goods are considered to be goods placed under the customs procedure of release for domestic consumption, in respect of which:

1) benefits are provided for the payment of import customs duties and taxes, associated with restrictions on the use and (or) disposal of goods;

2) restrictions on use and (or) disposal are associated with the provision of documents specified in subparagraph 1 of paragraph 1 of Article 195 of the Labor Code of the Customs Union after the release of goods;

3) a member state of the customs union applies rates of import customs duties, the amount of which is less than the rate of import customs duties established by the Unified Customs Tariff. customs procedure duty transit

Conditionally released goods have the status of foreign goods and are under customs control.

Goods are considered conditionally released until the termination of the obligation to pay the due amounts of import customs duties and taxes, unless otherwise provided by the legislation of the member states of the customs union.

Customs procedures can be classified according to how they are reflected in certain legal acts:

1) Customs procedures regulated by the norms of the Customs Code of the Customs Union: release for domestic consumption; export; customs transit; bonded warehouse; processing in customs territory;

processing outside the customs territory; processing for domestic consumption; temporary import (admission); temporary export; re-import; re-export; free trade; destruction; refusal in favor of the state.

2) Customs procedures regulated by other legal acts: free customs zone; free warehouse; 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 in the customs territory of the customs union or outside it).

These special regulatory legal acts include, first of all, the Agreements of the Commissions of the Customs Union: agreements “On issues of free (special, special) economic zones in the customs territory of the Customs Union and the customs procedure of a free customs zone” and “On free warehouses and the customs procedure of a free warehouse” dated June 18, 2010

2. Features of the application of the main types of customs procedures

1) Release for domestic consumption. The content of the customs procedure for release for domestic consumption is disclosed in Article 209 of the Customs Code of the Customs Union. The main characteristic of this customs procedure is the ability to use and (or) dispose of goods after their release without any restrictions, including those of a temporary nature, i.e. For customs purposes, goods acquire the status of being in free circulation in the customs territory of the Customs Union.

According to Article 210 of the Customs Code of the Customs Union, the conditions for placing goods under the customs procedure of release for domestic consumption are:

1) payment of import customs duties and taxes, if tariff preferences and benefits for the payment of customs duties and taxes are not established;

2) compliance with prohibitions and restrictions;

3) submission of documents confirming compliance with restrictions in connection with the use of special protective, anti-dumping and countervailing measures.

It should be taken into account that failure to comply with such measures entails the conditional release of goods, which in turn predetermines the status of such goods as foreign and imposes a number of restrictions related to the use and (or) disposal of these goods (prohibition on the transfer of goods to third parties, including through their sale or alienation in any other way). For example, in cases where restrictions on the import of these goods are established in connection with checking the quality and safety of these goods, a ban is imposed on the use (operation, consumption) of such goods (Article 200 of the Labor Code of the Customs Union). Goods placed under the customs procedure of release for domestic consumption will also be considered conditionally released if a deferment or installment plan for the payment of customs duties and taxes is provided, or if the accounts of the customs authorities have not received the amounts of payable customs duties.

The main feature of the customs procedure for release for domestic consumption is the coincidence of the moments of placing goods under the customs procedure (the moment the customs procedure begins) and the end of the customs procedure. The moment the customs procedure in question ends is associated with a change in the status of foreign goods under customs control to goods in free circulation on the customs territory of the Customs Union.

2) Export procedure.

Export is a customs procedure in which goods of the customs union are exported outside the customs territory of the customs union and are intended for permanent residence outside its borders.

Under the customs export procedure, it is allowed to place goods previously placed under customs procedures for temporary export or processing outside the customs territory, without actually presenting them to the customs authorities.

Based on the content of the customs procedure under consideration, a person is given complete freedom to use and dispose of goods after their export from the customs territory of the Customs Union, but at the same time, customs duties and customs clearance fees must be paid for the goods, and all restrictions established in accordance with the law must be observed. of the Russian Federation on state regulation of foreign trade activities, and all other conditions established by the Customs Code of the Customs Union and resolutions of the Customs Union Commission have been met.

The main feature of this customs procedure is that only goods that are in free circulation in the customs territory of the Customs Union can be placed under it.

According to Article 4 of the Customs Code of the Customs Union, the category of goods that for customs purposes have the status of being in free circulation in the customs territory of the Customs Union (goods of the Customs Union) are:

Goods that were entirely produced on the territory of the Customs Union and were not previously exported outside the customs territory of the Customs Union;

Goods released for free circulation in the customs territory of the Customs Union;

Goods manufactured in the Customs Union from fully produced or released goods for free circulation.

When goods are placed under the customs export procedure, export customs duties (if any) are subject to payment. Domestic taxes are refundable.

The establishment of customs duties on goods exported from the Customs Union is dictated, first of all, by the need to prevent the massive export of the state’s raw materials abroad. In particular, on the territory of the Russian Federation, this has determined the peculiarity of the Russian export tariff - more than 80% of duties are set specifically for raw materials and strategic goods.

When goods are placed under the customs export procedure, an exemption from payment of taxes is provided, or a refund or refund of internal taxes is provided in accordance with the legislation of the Russian Federation on taxes and fees.

3) Customs transit.

Customs transit (Chapter 32 of the Customs Code of the Customs Union and Chapter 29 of the Federal Law - Federal Law) is a customs procedure according to which goods are transported under customs control through the customs territory of the Customs Union, including through the territory of a state that is not a member of the Customs Union, from from the customs authority of departure to the customs authority of destination without paying customs duties and taxes using prohibitions and restrictions, with the exception of non-tariff and technical regulation measures.

Customs transit is applied when transporting:

Foreign goods from the customs authority at the place of arrival to the customs authority at the place of departure;

Foreign goods from the customs authority at the place of arrival to the domestic customs authority;

Foreign goods, as well as goods of the customs union from the internal customs authority at the place of departure;

Foreign goods from one domestic customs authority to another domestic customs authority;

Goods of the customs union from the customs authority of the place of departure to the customs authority of the place of arrival through the territory of a state that is not a member of the customs union.

Placement of goods under the customs procedure of customs transit is permitted subject to the following conditions:

Goods are not prohibited for import into the customs territory of the customs union or export from such territory;

In relation to the goods, documents are presented confirming compliance with the restrictions associated with the movement of goods across the customs border, if such movement is permitted in the presence of these documents;

Border control and other types of state control have been carried out in relation to imported goods, if the goods are subject to such control at the place of arrival;

A transit declaration has been submitted;

In relation to goods, measures have been taken to ensure compliance with customs transit in accordance with Article 217 of the Labor Code of the Customs Union;

Identification of goods is ensured in accordance with Article 109 of the Labor Code of the Customs Union;

The vehicle for international transport is properly equipped if the goods are transported under customs seals and stamps.

For example, in accordance with Federal Law No. 3 of January 8, 1998 - Federal Law “On Narcotic Drugs and Psychotropic Substances”, the transit through the territory of the Russian Federation of narcotic drugs, psychotropic substances and their precursors (substances that can be used in the creation of narcotic drugs and psychotropic substances) is prohibited. substances).

Additional conditions for placing goods under the customs procedure in question may also be established by the legislation of the Russian Federation and international treaties of the Russian Federation.

The moment the customs procedure begins is when the customs authority of departure issues a permit for customs transit. The customs authority of departure is the customs authority in the region of whose activity the place of arrival of goods into the customs territory of the Customs Union is located.

Conclusion

Based on the goal that I set when writing this test, we can come to the following conclusions:

Article 4 of the Customs Code of the Customs Union defines the customs procedure as a set of rules that determine, 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 its borders.

Previously, in the Customs Code of 2003, a customs procedure was understood as “a set of provisions providing for the procedure for carrying out customs operations and determining the status of goods and vehicles for customs purposes.” If in the 2003 Labor Code of the Russian Federation the customs procedure was considered as “a procedure, step-by-step instructions in order to perform a certain customs operation on goods,” i.e. is considered as a procedural order, then in the Customs Code of the Customs Union the customs procedure acts as requirements imposed on goods and on the basis of which the regime for the use and disposal of property in the customs territory is established.

If we compare the definition of “customs regime” contained in the 2003 Labor Code of the Russian Federation and the definition of “customs procedure” specified in the Customs Code, we will see that these definitions are identical, and therefore the concepts of “customs regime” and “customs procedure” are equivalent .

The customs procedure is a type of administrative regime.

Customs procedures regulated by the norms of the Customs Code of the Customs Union:

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.

Customs procedures regulated by other regulatory legal acts (LLA):

1) Free customs zone;

2) Free warehouse;

3) Special customs procedure (a customs procedure that determines, for customs purposes, the requirements and conditions for the use and (or) disposal of individual categories in the customs territory of the customs union or beyond its borders).

Under the customs procedure “release for domestic consumption”, goods and vehicles imported into the territory of Russia remain there. For customs purposes, goods acquire the status of being in free circulation in the customs territory of the Russian Federation after payment of customs duties, taxes and compliance with all restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities. The customs procedure for release for domestic consumption is the main customs procedure.

The customs procedure “export” means that goods that are in free circulation on the customs territory of Russia are exported from its territory without the obligation to re-import. Export of goods is carried out subject to payment of import customs duties in the manner prescribed by this Code, compliance with restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, and fulfillment of other requirements and conditions established by this Code, other federal laws and other legal regulations of the Russian Federation . When placing goods under a customs procedure, an exemption from payment of internal taxes provided for by the current Russian legislation on taxes and fees is granted, and if they have already been paid, they are returned or reimbursed. As a rule, the export procedure is used when fulfilling contracts for the supply of domestic products abroad. Export stimulates the flow of foreign currency into the country and the development of competitive industries.

The customs procedure “customs transit” means that foreign goods are moved through the customs territory of the Russian Federation under customs control between the place of their arrival in the customs territory of the Russian Federation and the place of their departure from this territory (unless it is part of their route that begins and ends outside the customs territory RF) without paying customs duties, taxes, as well as without applying to goods prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the regulation of foreign trade activities. Any foreign goods can be placed under this customs procedure, with the exception of goods whose transit is prohibited in accordance with federal laws, other legal acts of the Russian Federation and international treaties of the Russian Federation. The import of transit goods into the customs territory of the Russian Federation indirectly has a beneficial effect on the domestic economy, since it stimulates activity in those areas that are in one way or another connected with transportation.

Customs transit does not apply to goods transported by air if the aircraft, during an international flight at the place of arrival, makes an intermediate or forced (technical) landing without partial unloading (unloading) of goods.

Customs transit in relation to goods transported in international mail, pipeline transport and along power lines is applied taking into account the specifics established by this Code.

Features of customs transit in relation to goods transported by rail through the customs territory of the customs union are determined by international treaties of the member states of the customs union.

Features of customs transit in relation to goods transported by sea, as well as those transported across the territory of only one member state of the customs union, can be established by the legislation of such a member state of the Customs Union.

Legal liability for violation of the requirements, restrictions and conditions of the customs procedure is divided into two types: administrative and criminal.

The Customs Code of the Customs Union does not regulate issues of liability for violation of the requirements, restrictions and conditions of customs procedures, and the Code of Administrative Offenses and the Criminal Code of the Russian Federation do not comply with the new Customs Code, and therefore many problems arise when holding persons accountable.

List of sources used

1. Customs Code of the Customs Union (annex to the Agreement on the Customs Code of the Customs Union, adopted by the Decision of the Interstate Council of the EurAsEC at the level of heads of state: (dated November 27, 2009, No. 17, as amended on April 16, 2010)

2. Customs Code of the Russian Federation (dated May 28, 2003) No. 61 - Federal Law Adopted by the State Duma of the Federal Assembly of the Russian Federation on April 25, 2003, as amended. dated November 28, 2009

3. Code of the Russian Federation on Administrative Offences: [dated December 30, 2001] No. 195 FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on December 20, 2001, as amended on October 4, 2010) (with amendments and additions coming into force on November 21, 2010).

4. Criminal Code of the Russian Federation - M.: Exam, 2010. - 191 p.

5. Administrative law / Ed. Popova A.V. - M.: Norma., 2007 - 566 p.

6. Commentary on the Customs Code of the Customs Union / Moiseev E.G. - M.: Prospekt, 2011 - 344 p.

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The concept of customs procedures and their classification

Customs procedures can be considered as a type of customs formalities, since the latter also fall under the concept of customs operations that must be carried out by interested parties and the customs service in order to comply with customs legislation.

Unfortunately, the Kyoto Convention does not have a definition of this concept, but based on an analysis of the provisions of this Convention, we can conclude that customs procedures are a type of customs formalities. Although they differ from some customs formalities, in particular from the customs formalities that make up the process of customs clearance of goods.

Firstly, customs procedures are applied after completion of customs clearance formalities, i.e. To place goods under the customs procedure chosen by the declarant, it is necessary to complete customs formalities preceding the filing of the declaration and customs formalities related to the placement of goods under the customs procedure (customs declaration and release of goods).

Secondly, the customs procedure determines the procedure for using and disposing of goods after completion of customs clearance of goods.

Thirdly, the regime for payment of customs duties, taxes and the application of prohibitions and restrictions of a non-tariff nature depends on the customs procedure.

Fourthly, the choice of customs procedure is the exclusive right of the declarant, and this choice is determined by the purpose of moving goods across the customs border.

Thus, based on the given characteristics of customs procedures, the following definition can be derived.

Customs procedures are a set of actions performed by customs authorities and relevant persons in relation to goods and vehicles moved across the customs border, which determine their legal regime depending on the purposes of such movement.

According to Art. 4 of the Customs Code of the Customs Union, a customs procedure is a set of rules establishing 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 its borders. In other words, procedure refers to the established procedure for conducting or considering a case (for example, a judicial procedure).

Based on this understanding of the word “procedure”, a customs procedure can be defined as a procedure for the use and disposal of goods in the customs territory or beyond, depending on the purposes of movement across the customs border and establishing the regime for the payment of customs duties, taxes and the application of prohibitions and restrictions on import and export of goods.

In other words, the customs procedure determines the procedure for using goods or vehicles moved across the customs border of the Customs Union, i.e. limits on the use of goods.

The importation of goods into the customs territory of the Customs Union and their export from this territory entail the obligation of persons to place the goods under one of the customs procedures provided for by the Customs Code of the Customs Union and the obligation to comply with the conditions of these procedures.

The purpose of customs clearance of goods, i.e. completion of customs formalities related to the placement of goods under a customs procedure - this is the placement of goods under the customs procedure chosen by the declarant.

The most important requirement for persons moving goods across the customs border, fixed in Art. 203 of the Customs Code of the Customs Union is that: “...goods transported across the customs border of the Customs Union are subject to placement under a certain customs procedure in the manner and under the conditions provided for by the Customs Code of the Customs Union and the legislation of the member states of the Customs Union.” Thus, as a general rule, the movement of goods across the customs border is possible when the goods are declared under a certain customs procedure chosen at the will of the declarant.

The Kyoto Convention provides for 18 types of customs procedures, which are grouped in Special Annexes.

These include the following customs procedures:

– Purification for domestic consumption (Special Appendix B “Import”).
– Re-import in an unchanged state (Special Appendix B “Import”).
– Full export (Special application C "Export"),
– Customs warehouses (Special Annex D “Customs warehouses, free zones”).
– Free zones (Special Annex D “Customs warehouses, free zones”).
– Customs transit (Special Annex E “Transit”).
– Overload (Special Annex E “Transit”).
– Coastal transportation of goods (Special Annex E “Transit”).
– Processing within the customs territory (Special Annex F “Processing”).
– Processing outside the customs territory (Special Annex F “Processing”).
– Returns (Special Annex F “Recycling”).
– Processing of goods for domestic consumption (Special Annex F “Processing”).
– Temporary admission (Special Annex G “Temporary admission”),
– Passengers (Special Annex J “Special Procedures”).
– Postal transport (Special Annex J “Special Procedures”).
– Commercial vehicles (Special Annex J “Special Procedures”).
– Supplies (Special Appendix J: Special Procedures).
– Relief supplies (Special Annex J - Special Procedures).

The Customs Code of the Customs Union provides for 17 customs procedures. In addition to the customs procedures of the Kyoto Convention, the customs procedures of refusal in favor of the state and destruction, as well as the duty-free trade procedure, are considered separately as customs procedures. Some of the customs procedures of the Kyoto Convention are combined in the Customs Code of the Customs Union within the framework of one customs procedure, for example, all the procedures of Special Annex J “Special Procedures”. There are customs procedures that are not in the Customs Code of the Customs Union - “Transhipment”, “Coastal transportation of goods”, etc. Thus, the customs legislation of the Customs Union does not yet fully comply with the provisions of the Kyoto Convention. Although Russia has acceded to this convention only in the scope of the General Annex, in the future it seems necessary to make appropriate changes to the Customs Code of the Customs Union, especially given the prospect of further expanding Russia's participation in the Kyoto Convention.

Neither the Kyoto Convention nor the Customs Code of the Customs Union classifies customs procedures. However, for a better understanding of their meaning and significance, customs procedures can be classified into four groups depending on the frequency of application, nature, essence and content of the procedures themselves.

1. The main customs procedures that are most often declared and mediate the foreign trade turnover of states. These include the following procedures: clearance for domestic consumption, full export, transit procedures. At the same time, clearance for domestic consumption and full export are customs procedures that mediate foreign trade activities. Customs transit is used to a greater extent as an auxiliary procedure, after which, as a rule, other customs procedures are applied.
2. Customs procedures involving a limited regime for the use and disposal of goods in accordance with certain conditions: processing in the customs territory, processing for domestic consumption, processing outside the customs territory, customs warehouse, temporary admission, free customs zone, free warehouse.

These procedures are combined into a group according to their economic purpose; they involve some kind of economic activity in relation to these goods: their processing, temporary import of goods to support the activities of representative offices of foreign companies, sale of goods in duty-free stores, etc.

3. Final customs procedures are, as a rule, not independent in nature and follow other customs procedures, but after them no procedures are applied; they are final, i.e. with their application, the presence of goods under customs control ceases: re-import in an unchanged condition, return, destruction, refusal in favor of the state. Final customs procedures are characterized by the end of customs control upon completion of any of them, i.e. they complete other customs procedures.
4. Special customs procedures. They provide mainly narrowly targeted, i.e. specifically defined use of goods that are completely exempt from customs duties. For example, the movement of diplomatic mail and consular bags of foreign states and member states of the Customs Union, the movement of goods for the prevention and elimination of natural disasters, etc.

In accordance with Art. 206 of the Customs Code of the Customs Union, customs control over compliance with the conditions of customs procedures, when placed under which goods do not acquire the status of CU goods, is carried out by the customs authorities of the CU member state on whose territory the goods were released in accordance with such a customs procedure.

Customs control in relation to goods located on the territory of a member state of the Customs Union other than the state whose customs authority released the goods is carried out in accordance with Chapter. 17 TC CU "Mutual administrative assistance of customs authorities."

See: Decision of the Customs Union Commission dated May 20, 2010 No. 329 “On the list of categories of goods in respect of which a special customs procedure may be established and the conditions for placing goods under such a customs procedure.”

Classification of customs procedures TC CU. Brief description of customs procedures. International customs transit

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