Re-export customs procedure scheme. Temporary import and export. What is the direct re-export procedure?

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In transfers of products between countries there are such concepts as “re-export” and “re-import”. From the name you can understand that in such cases the reverse procedure occurs, that is, during re-export, the goods are exported from the country for sale in another country, but the manufacturer is not the country of the seller. For example, products were manufactured in China, delivered to Russia, and then the Russian Federation sends the goods for sale in other countries of the world. When re-imported, goods that were exported from the country are delivered back to the country of origin. The state duty is paid in all cases, but the time frame for the possibility of exporting products is no later than 1 year.

The customs procedure for re-export, re-import is a customs regime in which the following occurs:

In itself, re-export of goods in simple words is a procedure that is carried out at customs. It provides for the export of products of foreign origin outside the country and the accrual of VAT. Re-export of goods is also considered a regime during which the goods are exported outside of Russia without collecting customs duties and payments. When resorting to re-export, non-tariff regulation measures are not applied in the EAEU.

Main types

At the moment, there are several types of re-export registration:

direct - goods are imported into the country;
indirect - goods purchased outside Russian territory are immediately sent for resale in a third country.

In addition, it is possible to pay interest on customs duties and duties. The rates are set by the Central Bank of Russia. It is also necessary to pay interest on loans, if they were previously provided.

List of required papers

To place a product under re-export mode, you must submit documents for inspection that contain the following information:

on placing products under a release procedure aimed at consumption by domestic buyers;
about the actual use of these goods;
about failure to comply with the requirements specified in the foreign economic transaction;
about all circumstances of import of products into the customs territory of the Customs Union.

It happens that it is not profitable for a manufacturer to export spare parts, the cost of which will increase significantly taking into account their import into the country.

In this case, it should be additionally noted that the re-export procedure, in terms of its complexity, actually completely repeats the re-import. The main difference is only in the timing. That is, customs re-export is possible if the goods were imported from another country no later than one year ago. Fees can be returned no later than six months later.

In some cases, the import of such products into Russia may be accompanied by a large number of problems associated with incorrect product descriptions. The manufacturer of the product in such cases may pay a serious fine. Products that were previously declared for a different customs regime can also be placed under customs re-export.

From the site: http://tamozhnya-info.ru/other/reeksport.html

Re-import

Re-import (Chapter 39 of the Customs Code of the Customs Union and Chapter 36 of the Federal Law)) -) is a customs procedure in which goods previously exported from the customs territory of the Customs Union are imported back into the customs territory of the Customs Union within the time limits established by Article 293 of the Customs Code of the Customs Union without payment import customs duties, taxes and without the use of non-tariff regulation measures.

Goods placed under the customs re-import procedure acquire the status of goods released for free circulation.

The customs procedure of re-import is classified by the legislator as a group completing the customs procedure and involves the completion of the location of goods previously exported from the customs territory of the Customs Union outside its borders by their re-import into this territory.

Conditions for placing goods under the customs procedure (Article 293 of the Labor Code of the Customs Union)

Previously exported goods may be placed under the customs re-import procedure:

- placed under the customs procedure for export or which were products of processing of goods placed under the customs procedure for processing on the customs territory, and exported from the customs territory of the Customs Union in accordance with the customs procedure for re-export, if:
  - these goods are placed under the customs procedure of re-import for 3 (three) years from the day following the day of their movement across the customs border when exported from the customs territory of the customs union or in another period established in accordance with paragraph 2 of Art. 293 TC TC;
  - these goods are in an unchanged condition, with the exception of changes due to natural wear and tear or natural loss under normal conditions of transportation (shipment), storage and (or) use (operation);
  - documents have been submitted to the customs authority in accordance with Article 294 of the Customs Code of the Customs Union;

- - placed under the customs procedure of temporary export, if these goods are imported during the period of temporary export and are in the same condition with the exception of changes due to natural wear and tear or natural loss under normal conditions of transportation (shipment), storage and (or) use (operation), and also changes that are allowed in relation to such goods when they are used in accordance with the customs procedure for temporary export;
  - placed under the customs procedure of processing outside the customs territory, if these goods are imported during the processing period and are in the same condition in which they were exported from the customs territory of the Customs Union, with the exception of changes due to natural wear and tear or natural loss under normal conditions of transportation (transportation) ), storage and (or) use (operation);
  - being products of processing of goods placed under the customs procedure of processing outside the customs territory, if the purpose of processing was gratuitous (guarantee) repairs and these goods are placed under the customs procedure of re-import during the processing period, with the exception of products of processing of goods, upon release of which under the customs procedure, release for domestic consumption, the presence of a defect (defects) that was (were) the reason for the free (warranty) repair of these goods was taken into account.

Goods that were previously placed under other customs regimes that involve the export of goods from the customs territory of the Customs Union may be placed under the customs procedure of re-import.

Due to the fact that placing goods under the customs procedure of re-import is possible only until the expiration of a three-year period from the date of their export from the customs territory of the Customs Union, and the possibility of extending this period is established only in relation to a limited category of goods, this circumstance should be taken into account when exporting goods abroad from the intention of their subsequent return to the customs territory of the Customs Union after a long period.

Application of customs duties and taxes when placing goods under the customs procedure of re-import.

At the same time, the legislator defined as one of the conditions for the re-import of goods the payment of customs duties and taxes if such duties and taxes were returned during the previous export of goods from the customs territory of the Customs Union in accordance with the procedure established by the legislation of the Russian Federation on taxes and fees.

- 1. amounts of import customs duties, taxes and (or) interest thereon, if the amount of such duties, taxes and (or) interest:
    - were not charged (for example, when re-importing previously exported processed products);
    - were returned in connection with the export of goods from the customs territory of the Customs Union (for example, during the re-import of previously exported goods under the customs export regime, in respect of which a refund of internal taxes was received in connection with their actual export);
  2. amounts of internal taxes, subsidies and other amounts not paid or received directly or indirectly as payments, benefits or compensation in connection with the export of goods from the customs territory of the Customs Union.

The amounts of import customs duties and taxes are calculated according to the rules established by Article 249 of the Customs Code of the Customs Union for determining the amounts of customs duties and taxes payable when releasing processed products for free circulation.

That is, when placed under the customs procedure of re-import of processed products previously exported from the customs territory of the Customs Union, obtained as a result of processing of foreign goods in the customs territory of the Customs Union, customs duties and taxes will be subject to payment, which would have been payable if the goods had previously been imported for processing were declared for release for domestic consumption on the day such goods were placed under the customs processing procedure.

The procedure for calculating the amounts of subsidies and other amounts subject to return to the federal budget is determined by the Government of the Russian Federation. The Government of the Russian Federation also has the right to determine cases when, along with the specified amounts, interest is charged on them at the refinancing rates of the Central Bank of the Russian Federation.

Due to the fact that currently cases of providing subsidies in connection with the export of Russian products for sale on the world market have not been established, the provision on the return of the amounts of such subsidies to the federal budget upon re-importation does not apply.

Article 295 of the Customs Code of the Customs Union provides for the return to a person of the paid amounts of export customs duties if goods are imported into the customs territory of the Customs Union in accordance with the customs re-import procedure no later than six months from the day following the day the goods cross the customs border when they are exported from the customs territory of the Customs Union. This provision applies only if previously exported goods were subject to export customs duties.

The procedure for performing customs operations when placing goods under the customs procedure of re-import is established by Art. 286 of the Law

Permission to place goods under the customs procedure of re-import is issued by the customs authority by affixing the “Release permitted” stamp and making other necessary marks in the customs declaration.

To obtain permission to place goods under the customs procedure of re-import, a person who has the rights of a declarant in accordance with the Customs Code of the Customs Union, declares goods to the customs authority using a cargo customs declaration (CCD), filled out in accordance with the rules for filling out a CCD when declaring foreign goods imported to the customs territory of the vehicle or released for free circulation.

Simultaneously with the customs declaration, the following documents and information must be submitted to the customs authority in accordance with the article: a customs declaration accepted by the customs authority of the Russian Federation when exporting goods from the customs territory of the Customs Union (clause 2 of Article 294 of the Customs Code of the Customs Union); ;

It should be taken into account that the above documents and information confirm the conditions for placing goods under the customs re-import procedure, and their absence may result in the customs authority refusing to issue a permit.

As a general rule, the burden of proving the facts that no refunds of internal taxes were received when exporting the goods, and also that no repair operations were carried out on the goods that led to an increase in their value, lies with the declarant, and therefore, in the absence of such documented information, the customs authorities will collect the amounts of internal taxes and customs payments accordingly.

Extension of the period during which it is allowed to place goods under the customs procedure of re-import, over three years from the day following the day the goods cross the customs border when exported from the customs territory of the Customs Union, is carried out in relation to equipment used for construction, industrial production, mining and for other similar purposes.

The extension of the period is carried out by the Federal Customs Service of the Russian Federation at the motivated request of the interested party, drawn up in any written form, outlining the circumstances of the export of goods from the customs territory of the Customs Union, submitted in advance no later than 30 days before declaring the goods to the customs authority

Along with a reasoned request, the following documents and information must be provided to the Federal Customs Service of the Russian Federation:

- - customs declaration accepted by the customs authority of the Russian Federation when exporting goods from the customs territory of the Customs Union;
  - documents confirming the day the goods crossed the customs border when they were exported from the customs territory of the Customs Union;
  - information about operations to repair goods (if such operations were carried out with goods outside the customs territory of the Customs Union).

The declarant may provide other documents and information confirming compliance with the conditions of the customs re-import procedure.

A reasoned request is considered within 30 days.

If not all the documents and information necessary to make a decision on extending the period are submitted, then the structural unit of the Federal Customs Service of the Russian Federation, whose competence includes issues of application of customs procedures, within 15 days from the date of receipt of the reasoned request, notifies the person in writing of the need to provide additional documents and information .

After providing such documents and information, a reasoned request is considered within 15 days.

The extension of the period is formalized by a letter from the Federal Customs Service of Russia addressed to the person who sent the reasoned request and the customs office in the region of operation of which goods will be declared in accordance with the customs re-import procedure.

If the extension of the period is refused, the person who sent the reasoned request is sent a letter stating the reasons for the refusal.

From the site: http://ndl-transgroup.com/page/reimport

Customs re-export - details about the customs re-export procedure

Re-export has been and remains one of the most popular customs services. This term is used to describe in one word the import and export of goods carried out under special conditions.

If they are observed, foreign goods are either imported into Russian territory without duties, or these duties are subsequently returned according to contractual terms. The law regulates this procedure and requires compliance with all aspects of such a transaction.

What's so difficult about re-exporting?

It is a mistake to believe that customs re-export is simply the “transit” of goods through Russian territory. The procedure itself is much more complex and has features due to which it should be distinguished from both export and re-import.

The legal nuances of each of these procedures distinguish them from each other. The re-export scheme can, in particular, be resorted to by companies that supply goods from abroad, but not for domestic consumption on Russian territory, but for further resale.

Since the re-export of goods is a whole complex of legal and documentary aspects, such a matter should be entrusted exclusively to professionals.

From the site: http://ucsol.ru/tamozhennye-uslugi/tamozhennyj-reeksport

Re-export

Re-export of goods is a customs procedure for the removal from the country of previously imported foreign goods for sale. Re-export of goods is a regime in which goods are exported without charging (with a refund) customs duties and duties. In addition, under the customs regime of re-export, non-tariff regulation measures are not applied.

There are two types of re-export:

- - Direct re-export – goods are brought into the country
  - Indirect re-export - goods purchased abroad are immediately sent for resale to a third country.

During the customs procedure of re-export, reimbursement of customs duties and payments is possible no later than 6 months from the date of filing the declaration. If this deadline is violated during the customs re-export procedure, then duties and payments will be charged.

Interest is also charged on customs duties and payments, the rates for which are set by the Central Bank of the Russian Federation. In addition, it will be necessary to pay interest on the loans provided, if any.

To place goods under re-export mode, documents containing the following information are required:

- 1. On the circumstances of import of goods into the customs territory of the Customs Union;
  2. On placing goods under the release procedure for domestic consumption;
  3. On failure to fulfill the terms of a foreign economic transaction;
  4. About the use of these products.

Typically, re-export is used to return defective goods to the manufacturer. Goods are eligible for re-export if they:

- - Has foreign status:
  - Not used for profit (except in cases where use of the product was necessary to detect defects);
  - Has not been repaired or modernized;
  - Can be identified by customs authorities.

It is also worth noting that the re-export procedure is almost a mirror image of re-import. Their main difference is in the timing; re-export is possible no later than one year, and refund of duties and payments is possible no later than 6 months.

Re-export is also used when removing from the territory of Russia goods imported in violation of customs rules. It is also possible to place goods under the customs regime of re-export that were previously declared for another customs regime, but no later than 2 years from the date of importation.

From the site: http://vigtrans.com/reeksport/

Article 296. Contents of the customs procedure for re-export

ST 296 TK TS

Re-export is a customs procedure in which goods previously imported into the customs territory of the Customs Union, or products of processing of goods placed under the customs procedure of processing in the customs territory, are exported from this territory without payment and (or) with a refund of paid amounts of import customs duties and taxes and without the use of non-tariff regulation measures.

Commentary to Art. 296 of the Customs Code of the EurAsEC Customs Union

The commented article opens a new chapter 40 “Customs procedure for re-export” and establishes provisions on the content of the customs procedure for re-export.

Note that, according to the commented article, re-export is a customs procedure in which goods previously imported into the customs territory of the Customs Union, or products of processing of goods placed under the customs procedure of processing in the customs territory, are exported from this territory without payment and (or) with a refund paid amounts of import customs duties, taxes and without the application of non-tariff regulation measures.

Thus, the customs procedure for re-export has the following characteristic features:

goods previously imported into the customs territory, or products of processing of goods placed under the customs procedure of processing goods in the customs territory, are exported from this territory;

without payment and (or) with a refund of paid amounts of import customs duties, taxes and without the use of non-tariff regulation measures.

Chapter 37 of the Federal Law of November 27, 2010 N 311-FZ is also devoted to the customs procedure for re-export.

From the site: http://tktsrf.ru/razdel-6/glava-40/st-296-tk-ts

Enforcement law: Customs procedure for re-export in the Customs Code of the Customs Union

In practice, there are quite often cases when a foreign partner, in the presence of contractual ties, mistakenly sends a product to a Russian person, in connection with which there is a need to take appropriate measures that can lead to the conclusion of a new contract for the supply of this product, but more often a decision is made returning it.

From the perspective of customs legislation, in such circumstances, it is possible to return the goods using the customs re-export procedure. That is why research on this topic is useful and interesting.

In accordance with Art. 297 of the Customs Code of the Customs Union, the following may be placed under the customs procedure of re-export:

foreign goods located in the customs territory of the Customs Union, including those imported in violation of non-tariff regulation measures, and products of processing of goods placed under the customs procedure of processing in the customs territory;

goods placed under the customs procedure of release for domestic consumption, if these goods are returned due to failure to fulfill the terms of a foreign economic transaction, including quantity, quality, description or packaging.

To place goods previously placed under the customs procedure of release for domestic consumption under the customs procedure for re-export, the declarant submits to the customs authority documents containing information:

on the circumstances of the import of goods into the customs territory of the Customs Union (based on documents confirming the completion of a foreign economic transaction);

about non-fulfillment of the terms of a foreign economic transaction;

on the use of these goods after being placed under the customs procedure of release for domestic consumption.

Goods are placed under the customs procedure of re-export for one year from the day following the day of release for domestic consumption.

The customs procedure for re-export is regulated, first of all, by the provisions contained in the fortieth chapter of the Customs Code of the Customs Union. It establishes general provisions for the application of the re-export procedure.

In accordance with Art. 297 of the Customs Code of the Customs Union, the following may be placed under the customs procedure of re-export: foreign goods located in the customs territory of the customs union and goods placed under the customs procedure of release for domestic consumption. The period for placing goods under the customs procedure of re-export cannot exceed one year from the day following the day of release for domestic consumption.

The Federal Law “On Customs Regulation in the Russian Federation”, Article 289 refers to the export of goods placed under the customs procedure of re-export outside the customs territory of the Customs Union is carried out under customs control in relation to the customs transit procedure.

In relation to goods previously placed under the customs procedure of release for domestic consumption and placed under the customs procedure of re-export and actually exported outside the customs territory of the Customs Union, a refund (offset) of the paid amounts of import customs duties and taxes is made.

Agreement of the CIS countries “On the re-export of goods and the procedure for issuing permission to re-export”, in accordance with Art. 1 was concluded with the aim of assisting each other in ensuring and protecting their mutual interests in the field of foreign economic activity.

Art. 4 states that re-export of goods can be carried out only with the appropriate written permission issued by the authorized department of the country of origin of the goods. The parties exchange lists of goods, the re-export of which can be carried out only with such a properly executed written permission, but this Agreement does not apply to the re-export of specific types of goods, such as weapons, narcotic drugs, medicines, etc.

According to the Decree of the Government of the Russian Federation “On control over the fulfillment of obligations under guarantees of the use of imported and exported goods (services) of dual use for the declared purposes”, re-export from the Russian Federation of goods (services) of dual use imported with the provision of guarantees of use for the declared purposes is carried out in accordance with the procedure established for the export of Russian dual-use goods (services).

A necessary condition for making a decision on the possibility of re-exporting dual-use goods (services) is the provision of written consent of the foreign exporter for re-export, if such a condition is provided for in the contract (agreement) for the supply of these goods (services) to the Russian Federation.

The Letter of the Federal Customs Service “On sending clarifications” states that when exporting goods outside the customs territory of the Customs Union, placed under the customs procedure of re-export, officials of the customs authorities located at the place of departure confirm the actual export of goods by affixing the “Export permitted” stamp. and marks “Goods exported” or “Goods exported in quantity...” When goods placed in the Russian Federation under the customs procedure of re-export are exported outside the Customs Union through Russian border checkpoints, information about the actual export of goods is entered into the automated system of the checkpoint based on the information from the goods declaration or transit declaration.

One of the problems that may arise during re-export is the identification of goods. For example, if the documents for the goods do not indicate the article or serial number of the goods, in this case, the goods cannot be placed under the customs procedure of re-export.

In this regard, the greatest problems for foreign trade participants and customs officers are caused by paragraph No. 6 “other documents”. Such a document is a certificate from the tax office stating that the VAT paid in the tax return was not submitted for deduction. The tax office may not issue such a certificate, since its issuance is not provided for.

According to Art. 90 of the Customs Code of the Customs Union, the refund of previously paid “import” VAT is carried out only in relation to goods actually exported from the territory of the Customs Union and in the manner established by the legislation of the member state of the Customs Union in which the payment and (or) collection of such customs duties was made, taking into account the specifics established by the international treaty of the states – members of the TS.

There are several approaches to defining the concept of “re-export”: UN statistics, IMF balance of payments methodology and customs legislation. According to UN statistics, re-export is the export of foreign goods that were previously counted as imports; Re-export is defined by the International Monetary Fund as “the removal of foreign (foreign-produced and previously imported) goods from the country into which they were previously imported, without any significant change from the condition in which they were originally imported”; from the point of view of customs legislation, re-export is considered as a customs procedure, the obligatory condition of which is the physical movement of goods across the border.

In this regard, we can highlight such a problem as the diversity of the definition of re-export, which leads to difficulties in its statistical recording. According to Dutch statistics, the item re-export reflects only a third of the real volumes of re-export flows of this country.

Thus, firstly, one of the problems in the customs procedure of re-export is the diversity of the definition of re-export, which leads to difficulties in its statistical recording; secondly, when re-exporting, paid import customs duties and taxes are subject to refund; for this it is necessary to attach a list of documents, among which the list contains the item “other”, which causes the greatest difficulty for foreign trade participants; thirdly, when carrying out the customs procedure of re-export, a problem such as identification may also arise; if this cannot be accomplished, then the goods cannot be placed under this customs procedure.

These problems can be solved through legislative reform. Also, customs authorities need to cooperate with tax authorities.

From the site: https://moluch.ru/conf/law/archive/181/10505/

Customs regime Re-export - what is it in simple words, VAT is charged on re-import up to 180 days

The Labor Code of the Russian Federation defines re-export as a customs regime in which goods previously imported into the customs territory of the Russian Federation are exported from this territory without paying or with a refund of the paid amounts of import customs duties and taxes and without applying to goods prohibitions and restrictions of an economic nature established in accordance with legislation of the Russian Federation on state regulation of foreign trade activities.

This customs regime belongs to the category of final customs regimes.

Main characteristics of the mode
Conditions for placing goods under customs regime	The following customs regime may be placed under this customs regime: foreign goods, including those imported into the customs territory of the Russian Federation in violation of established import bans; goods previously placed under another customs regime in order to terminate the validity of such a customs regime in the manner established by the Labor Code of the Russian Federation; goods released for free circulation, subject to the following conditions: a) if it is established that on the day of crossing the customs border of the Russian Federation these goods had defects or otherwise did not comply with the terms of the foreign economic transaction and for these reasons are returned to the supplier or another person specified by him; b) these goods were not used or repaired in the Russian Federation, except for the case if the use of the goods was necessary to detect defects or circumstances that led to the return; c) these goods can be identified by customs authorities; d) these goods are exported within six months from the date of their release for free circulation. Since during re-export the goods are conditionally released (clause 2 of Article 151 of the Labor Code of the Russian Federation), the placement of goods under this regime is subject to the provision of payment of customs duties (clause 2 of Article 337 of the Labor Code of the Russian Federation). At the same time, Letter of the State Customs Committee of Russia dated December 30, 2003 N 01-06/50883 stipulates that security for the payment of customs duties is not provided in cases where: the customs authority issues a permit for internal customs transit of goods for their export from the customs territory of the Russian Federation simultaneously with the placement of these goods under customs regime for re-export; This customs regime applies to goods that arrived on the customs territory of the Russian Federation, located at the checkpoint across the State border of the Russian Federation or in another customs control zone located in close proximity to the checkpoint, and not placed under any customs regime or special customs procedure
Ending the mode	Actual export of goods outside the customs territory of the Russian Federation
Customs payments	Customs fees for customs clearance are paid
Benefits on customs duties paid directly when goods are placed under customs regime	No customs duty paid No taxes paid Customs fees for customs clearance are paid
Additional benefits on customs duties	Exemption from payment of import customs duties and taxes is provided. Refund of paid customs duties and taxes upon import is provided.
Conditions for providing additional benefits on customs duties	Exemption from payment of import customs duties, taxes or refund of paid amounts is carried out if the exemption or refund is provided upon termination of the customs regime, according to which the goods were in the customs territory of the Russian Federation

From the site: http://www.brokert.ru/material/tamojennyi-rejim-reexport

Customs Code of the Eurasian Economic Union of the EAEU, return scheme for indirect re-exports in Russia

Customs procedure for re-export

Article 238. Contents and application of the customs procedure for re-export

The customs procedure for re-export is a customs procedure applied to foreign goods and goods of the Union, according to which foreign goods are exported from the customs territory of the Union without paying import customs duties, taxes, special, anti-dumping, countervailing duties and (or) with a refund (offset) the amounts of such duties and taxes in accordance with Article 242 of this Code, and goods of the Union - without paying export customs duties, subject to the conditions for placing goods under this customs procedure in the EAEU.

Union goods specified in subparagraph 6 of paragraph 2 of this article, placed under the customs procedure of re-export and actually exported from the customs territory of the Union, lose the status of Union goods. It is allowed to apply the customs procedure of re-export in relation to goods exported from the customs territory of the Union.

The goods specified in paragraph 4 of this article are placed under the customs procedure of re-export without their import into the customs territory of the Union.

Article 239. Conditions for placing goods under the customs procedure of re-export

The conditions for placing the goods specified in subparagraphs 1 - 5 of paragraph 2 of Article 238 of this Code under the customs procedure of re-export are:

compliance with prohibitions and restrictions in accordance with Article 7 of this Code; submission to the customs authority of information on the circumstances of the import of goods into the customs territory of the Union, export of goods from the customs territory of the Union, which is confirmed by the submission of customs and (or) other documents or information about such documents.

The conditions for placing the goods specified in subparagraphs 6 and 7 of paragraph 2 of Article 238 of this Code under the customs procedure of re-export are:

placement of goods under the customs procedure of re-export for 1 year from the day following the day of their placement under the customs procedure of release for domestic consumption; submission to the customs authority of information about the circumstances of the import of goods into the customs territory of the Union, failure to fulfill the terms of the transaction on the basis of which the goods were moved across the customs border of the Union, the placement of these goods under the customs procedure of release for internal consumption, the use of these goods after placement under the customs procedure of release for internal consumption , which are confirmed by the presentation of customs and (or) other documents or information about such documents.

Article 240. Actions with goods placed under the customs procedure of re-export

For transportation (transportation) across the customs territory of the Union, goods placed under the customs procedure of re-export are placed under the customs procedure of customs transit, with the exception of:

goods that are specified in subparagraph 6 of paragraph 2 of Article 238 of this Code; goods that are exported from the territory of a port SEZ or logistics SEZ and the place of departure of such goods is the place of movement of goods across the customs border of the Union to which such a port SEZ or logistics SEZ adjoins;

Goods placed under the customs procedure for re-export must be exported from the customs territory of the Union within a period not exceeding 4 months from the day following the day such goods were placed under such a customs procedure, with the exception of goods imported into the territory of a port SEZ or logistics SEZ.3 .

If within 3 working days following the day of placing foreign goods under the customs procedure of re-export, such goods were not placed under the customs procedure of customs transit or did not leave the customs territory of the Union, they must be placed in temporary storage.

When foreign goods placed under the customs procedure of re-export are not exported from the customs territory of the Union, except for cases of their destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (shipment) and (or) storage, before the expiration of the period established by paragraph 2 of this article, the customs procedure for re-export is terminated, and such foreign goods are detained by the customs authority in accordance with Chapter 51 of this Code.

From the site: https://vladrieltor.ru/tk-eaes-glava32

15.11.2017

This regime is also used when exporting goods back to the supplier after the cargo has passed customs clearance and was released for domestic consumption, but this can only be done within a year from the moment the consignment is placed under the release procedure. Moreover, customs payments must be returned to the importer after the export of these goods outside the Customs Union. But in order to place a product under the re-export procedure, in this case it is necessary to prove that it is the same cargo that is being exported that was previously imported, that is, it is necessary to identify the goods. If this cannot be proven, the customs authority will refuse release and will not return the payments made. For example, an importer imported aluminum radiators and they were produced for domestic consumption. After some time, it became clear that the shipment contained defective goods. According to regulatory documents, you can declare a re-export regime and, after export, return the customs duties paid. It is just impossible to prove that the radiators that were imported are being exported, since they do not have serial numbers, and the goods have already crossed the border of the Customs Union. Therefore, in such cases, they declare normal export, but in the declaration of goods they indicate the nature of the transaction other than the sale and purchase and, accordingly, there can be no talk of a refund of customs duties.

Starting from the highlighted sentence, there is a certain free interpretation of the law.

20.11.2017

Starting from the highlighted sentence, there is a certain free interpretation of the law.

No more “free” than the “rule of law” itself:

...
:
...
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20.11.2017

no more “free” than the “rule of law” itself:

Article 297. Conditions for placing goods under the customs procedure of re-export
The following may be placed under the customs re-export procedure:
...
2) goods placed under the customs procedure of release for domestic consumption, if these goods are returned due to failure to fulfill the terms of a foreign economic transaction, including in terms of quantity, quality, description or packaging, subject to the following conditions:
...
goods can be identified by the customs authority.

We have ready-made solutions for customs clearance of any cargo. This will save your money and time when moving goods and vehicles across the customs border during declaration. If necessary, we can offer a way out of any situation, including changing the customs procedure under which your cargo is placed.

Temporary import and export

Description of customs procedures for temporary import (admission) and temporary export of goods.

Temporary export Export 23

Restrictions: on non-tariff control (goods prohibited for import and export). There are no time limits.

Release condition: obligation to re-import, with monetary security at the place of use.

Identification method: physical (description, photo, stamp, marking, taking samples), with the exception of returnable packaging and spare parts in case of machine breakdown.

The procedure applies:

with use without changing the condition and maintaining in normal working condition (maintenance, minor repairs without modernization);
for research, testing, testing;
for the purpose of transferring for use to another person (rent, leasing);
as transport for international transport.

When transferring ownership rights to another Russian person, the procedure changes to Export 10.

Temporary import (admission) Import 53

Condition for placing goods under the customs procedure:

restriction, 3 categories of goods are not allowed: goods prohibited for import; waste, including industrial waste; consumables (except for imported goods for advertising or demonstration purposes in single copies);
identification- the possibility of identifying goods when placing them under final procedures (identity - the same goods are exported, with the exception of the condition established by an international treaty that temporarily imported goods can be replaced with similar ones upon return export, for example, reusable containers, spare parts for vehicles);
guarantees for compliance with legislation, providing security for payment of import customs duties and taxes;
obligation to re-export such goods(statement), but this is not directly established in the legislation;
temporary import period established by the customs authority at the request of the declarant based on the purposes and conditions of import (documentary confirmation of the period), a maximum of 2 years or 24 months. The Commission has the right to establish shorter or longer periods in relation to certain categories of goods (for example, for vehicles that are main production assets owned by a foreign person and used by a Russian person, in respect of which a full or partial exemption has been granted, the period can be determined up to 34 months (in this case we are talking about leasing).

*if goods are repeatedly placed under the Import 53 procedure, even with a change of owner, the total total period of the procedure cannot exceed the temporary import deadline - 2 years.

Status of goods (restrictions on the use or disposal of goods) - foreign, limited use and disposal - the goods are under customs control,

Acceptable operations with goods:

use according to the purpose of import, subject to unchanged condition goods upon return export, excluding natural wear and tear;
security operations and maintaining the goods in normal and working condition, 32 procedures: maintenance and minor repairs;
researching, tests, testing, quality checks object and organization of events (311 Federal Law - commercial and scientific samples, with the peculiarities of placement and completion of the procedure - destruction);
transfer of use rights to another person, TC CU and 311FZ define cases when such transfer is carried out upon simple notification of the customs authority (storage, maintenance, minor repairs, etc.). In other cases, permission from the customs authority is required (for example, sublease);
vehicles can be used outside the customs territory of the Customs Union as vehicles for international transportation.

Application of customs duties and taxes:

I. Full conditional release - cases, conditions and duration are determined by the Commission of the Customs Union, the general principle is non-commercial use of these goods.
1 case - reusable packaging: pallets, containers for international transportation of goods.
2 case - goods, the temporary import of which contributes to the development of international relations (exhibition goods, product samples - the goods are damaged, non-functional, advertising printed goods, research, testing, inspections, professional equipment and tools - used strictly by a foreign person on a non-commercial basis, with the exception of tours;
3 case - the use of cultural and scientific ties between states (without making a profit) - sports, science, culture, cinema, photography - only to a foreign person;
4 case - liquidation of the consequences of natural disasters with confirmation from the Ministry of Emergency Situations,
5 - other, for example: live animals during various actions or vehicles: air, sea, river, heavy duty only in international transport or the media: television, radio, press.

A FULL conditional exemption period of up to 1 year can only be applied on the territory of Russia, since conditional tax exemption is given on a national basis (in the territory of the state of issue).

II. Partial conditional release- Case 2:
- when the conditions do not fall under case I;
- there is an extension for periods exceeding 1 year;
- a violation of the terms of use of goods has been established.
With partial conditional exemption, for each full and incomplete calendar month that goods are in the temporary import procedure for admission - Import 53, 3% of the amount of import customs duties and taxes that would be payable if temporarily imported goods could be placed under the customs procedure IM40 are charged. Paid upon placement under the IM 53 procedure for the entire established period or, at the request of the declarant, periodically, but not less than once every 3 months. Or they are paid in advance, before the beginning of the period for which payment was made - the payment deadline is the last day of the month for which payment was made.

Completion of the customs procedure:

upon completion of the procedure, the paid interest is not refundable;
it is necessary to provide all prohibitions and restrictions + bank interest for deferred payment at the refinancing rate of the Central Bank of the Russian Federation + the amount of customs duties underpaid as during the Import 40 procedure.

In itself, re-export of goods is a procedure that is carried out at customs. It provides for the export of products of foreign origin outside the country. Re-export of goods is also considered a regime during which the goods are exported outside of Russia without collecting customs duties and payments. When resorting to re-export, non-tariff regulation measures are not applied.

Main types

At the moment, there are several types of re-export registration:

direct - goods are imported into the country;
indirect - goods purchased outside Russian territory are immediately sent for resale in a third country.

When performing the customs procedure for re-export, customs duties and payments can be reimbursed within six months from the moment the declaration was submitted. If this deadline was violated during the re-export process, the procedure for collecting payments and duties begins. In addition, it is possible to pay interest on customs duties and duties. The rates are set by the Central Bank of Russia. It is also necessary to pay interest on loans, if they were previously provided.

List of required papers

To place a product under re-export mode, you must submit documents for inspection that contain the following information:

on placing products under a release procedure aimed at consumption by domestic buyers;
about the actual use of these goods;
about failure to comply with the requirements specified in the foreign economic transaction;
about all circumstances of import of products into the customs territory of the Customs Union.

Practice shows that the re-export procedure is most often carried out if the manufacturer has discovered that a defective product has been sent, and he needs to receive his products from buyers again. It happens that it is not profitable for a manufacturer to export spare parts, the cost of which will increase significantly taking into account their import into the country. Typically, a product may be eligible for re-export if it:

was not exploited for the purpose of obtaining financial or other benefits. It should be noted here that there are some exceptions. For example, if the actual use of the product was carried out in order to determine existing defects;
has foreign origin status;
has not been modernized or repaired;
easily identified by customs officials.

Re-export may include goods that were imported into the territory of the Russian Federation in violation of the rules. The determination of the degree of non-compliance of products with real requirements is carried out by the relevant department of the customs authority. In some cases, the import of such products into Russia may be accompanied by a large number of problems associated with incorrect product descriptions. The manufacturer of the product in such cases may pay a serious fine. Products that were previously declared for a different customs regime can also be placed under customs re-export.

Every enterprise that has business partners abroad is one way or another familiar with the concept of re-export. This term should be understood as the export of previously imported goods outside the Russian Federation. In this case, customs duties either do not need to be paid at all, or they are returned.

What is re-export

Re-export of goods is a customs regime that regulates a special procedure for exporting products abroad of the Russian Federation. The recipient does not have to pay import or export customs duties.

More precisely, customs costs for imported products are paid as usual, but upon completion of the regime, the amount of costs can be returned.

In addition, no economic prohibitions or restrictions are imposed on exported goods.

It is quite difficult for a company to achieve the introduction of such preferential treatment in relation to its goods. The reason is the complexity of customs clearance. In this case, you can use an alternative - ordinary export. Of course, previously paid duties and taxes are not refundable.

What can be the subject of re-export? These are products whose import into the Russian Federation is not prohibited. As a rule, such products are raw materials: food, wool, leather, non-ferrous metals, etc.

Why is re-export needed?

There are various circumstances in which the introduction of a re-export regime may be required.

But most often re-export is used in the following two cases:

goods purchased from a foreign manufacturer are sent back to the seller because they do not correspond to the concluded contract or have identified defects;
re-export is also necessary in the case of trilateral transactions. For example, a Russian company buys goods in country A in order to sell it in country B. In this case, there may be a ban on trade turnover between these two states.

In the second case, re-export is called indirect.

Its essence lies in the fact that products are sent directly to the final buyer, bypassing the territory of Russia.

Re-export may terminate other customs regimes: temporary import or storage, duty-free trade, processing in customs territory, etc.

What goods can be re-exported?

The customs regime for re-export may include goods that were previously released into circulation and are now under customs control, as well as products that are subject to direct re-export.

Exported goods must meet the following requirements:

products not released into circulation, in relation to which any of the customs regimes have not been completed;
released for domestic consumption, but having identified defects or not meeting the parameters specified in the contract;
not repaired or in use, except in cases where this is really necessary to identify defects;
availability of articles, serial numbers and other accompanying information that corresponds to the customs declaration.

Goods released into circulation can be sent for re-export within 1 year.

Excise goods and dual-use products

Additional restrictions are imposed on some types of goods subject to re-export. In most cases they concern dual-use products. To use a special customs regime, it is necessary to coordinate the issue with the export control department of the Ministry of Economic Development. You cannot export dual-use goods to a third country if the exporting country does not agree with this.

Re-export of excisable goods also has its own characteristics:

if the products are intended only for re-export, labeling is not necessary;
if the goods were imported with excise stamps, they must be damaged before export in order to exclude the possibility of reuse;
Goods sent to customs warehouses may also be subject to re-export.

Re-export of goods that were released for domestic consumption

In order for a product to be allowed for re-export, it is necessary to obtain permission from the customs authority that accepted the declaration upon import.

To obtain a permit, you must collect and provide the following documents:

confirmation of import into the territory of the Russian Federation and release for external consumption;
papers justifying the circumstances of the import of cargo into Russia;
confirmation that the terms of the trade agreement between the two companies were violated;
papers on the use of goods after they have been released for external consumption;
a corresponding statement indicating all contacts.

The customs authority reviews the submitted package of documents and decides whether the re-export regime can be applied or not.

Export of goods intended exclusively for re-export

Goods imported into the territory of the Russian Federation may be intended exclusively for re-export. By decision of the customs authority, a consignment of goods that is being prepared for export may be transferred to the recipient for temporary storage. The law states that such goods must be sent abroad no later than six months after importation into the Russian Federation.

For goods intended exclusively for re-export, a package of accompanying documents must be prepared.

The package of documents includes:

permission from the customs authority indicating the timing of export from Russia;
basis for export from the country: tripartite, export or import agreement;
accompanying documentation with product characteristics;
the recipient's obligation to remove the goods within six months.

Similar rules, only without the last paragraph, apply to products that are moved for re-export from any other customs regime.

Rules for the return of customs duties

As we mentioned above, when re-exporting, duties and taxes for the recipient of the goods in the Russian Federation are canceled. But when re-exporting directly, all payments are collected according to the general procedure: for import, for export, for moving products to a customs warehouse.

After the goods are exported from the Russian Federation, amounts previously paid can be returned to the payer. To do this, you need to obtain permission from the customs authority (in writing).

A refund of previously paid funds is also possible when moving goods from other customs regimes - temporary import or processing within the customs territory.

However, for this you need to meet the following conditions:

re-export no later than 2 years after the import of products into the territory of the Russian Federation;
goods prepared for export should not be used for profit.

When re-exporting to the Russian Federation, the returned amounts of money are not indexed and are not subject to any interest. The share of re-export operations in international trade is constantly increasing. At the moment, it has reached 25% of global exports. New states are joining the transit trade policy. The leaders in this industry, as before, are the USA, Russia, Hong Kong and Holland.