AGREEMENT

on the procedure for the movement by individuals of goods for personal use across the customs border of the Customs Union and the performance of customs operations related to their release

The Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, hereinafter referred to as the Parties,

based on the provisions of the Agreement on the creation of a single customs territory and the formation of a customs union dated October 6, 2007 and the Agreement on the Customs Code of the Customs Union dated November 27, 2009,

guided by generally recognized principles and norms of international law,

have agreed as follows:

I. General provisions

Article 1

Procedure for movement by individuals goods for personal use

1. This Agreement determines the procedure for the movement by individuals across the customs border of the Customs Union (hereinafter referred to as the customs border) of goods for personal use, including vehicles, and the performance of customs operations related to their release.

The procedure for individuals moving goods for personal use across the customs border is determined by:

criteria for classifying goods as goods for personal use;

cost, quantity and weight standards for the movement of goods for personal use with exemption from customs duties;

cases of exemption from customs duties for certain categories of goods for personal use;

the procedure for applying customs duties and taxes on goods for personal use.

2. Legal relations arising in connection with the movement by individuals of goods for personal use across the customs border, not regulated by this Agreement, are determined by the customs legislation of the customs union and (or) the legislation of a member state of the customs union.

3. The customs legislation of the customs union determines:

the procedure for individuals moving cash (money) and (or) monetary instruments across the customs border;

features of the movement across the customs border of goods for personal use exported from the territory of the Kaliningrad region of the Russian Federation and imported into the rest of the customs territory of the customs union, including through the territory of a state that is not a member of the customs union, as well as exported from the rest of the customs territory of the customs union and imported into the territory of the Kaliningrad region of the Russian Federation.

Article 2

Terms used in this Agreement

1. For the purposes of this Agreement, the following terms and their definitions are used:

1) cars, motor vehicles:

passenger cars and other motor vehicles intended primarily for the transportation of people, classified in heading 8703 of the Unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union (hereinafter referred to as the CU FEACN), with the exception of those specified in paragraph three of this subclause (hereinafter referred to as automobiles) );

ATVs, snowmobiles and other passenger vehicles classified in heading 8703 of the TN VED CU, not intended for driving on public roads;

motorcycles, mopeds, scooters, classified in commodity item 8711 of the Commodity Nomenclature of Foreign Economic Activity of the Customs Union;

motor vehicles for the transportation of no more than 12 people, including the driver, classified in commodity item 8702 of the TN VED CU, motor vehicles for the transportation of goods with a gross weight of up to 5 tons, classified in headings 8704 21 and 8704 31 of the TN VED CU;

2) the date of arrival (relocation) of an individual for permanent residence in a member state of the customs union - the date of issue of a document confirming receipt of the status of a refugee, forced migrant, or recognition of the person as having arrived (resettled) for permanent residence in a member state of the customs union in in accordance with the legislation of this state;

3) seafood - crustaceans classified in commodity item 0306 of the CU FEACN, with the exception of lobsters classified in commodity item 0306 21 000 0 CU FEACN, lobsters classified in commodity item 0306 22 CU FEACN, shrimp classified in commodity item 0306 23 TN VED CU;

4) indivisible goods for personal use - goods for personal use, weighing more than 35 kilograms, consisting of one unit or one set of goods, including those transported disassembled, unassembled, incomplete or unfinished, provided that the goods have the basic property of the assembled , complete or completed goods. Completeness can be determined on the basis of information provided by the manufacturer, seller or sender of goods on labels, in product passports, warranty cards, packing lists, other documents, as well as on the basis of the generally accepted (traditional) use of such goods or kits that meet their functional purpose;

5) double corridor system - a simplified customs control system that allows individuals traveling across the customs border to make an independent choice between the “red” corridor (with customs declaration of goods for personal use in writing) and the “green” corridor;

6) customs duties and taxes levied at a single rate - the total amount of customs duties and taxes calculated in relation to goods transported by an individual for personal use, without division into component customs duties and taxes;

7) used goods – goods that have visible signs of wear, washing, or use;

8) family members - spouse and husband in a registered marriage, parents, children, adoptive parents, adopted children, siblings, grandfather (grandfather), grandmother (grandmother), grandchildrenand disabled dependents.

2. Other terms used in this Agreement are used in the meanings established by the customs legislation of the customs union and (or) the legislation of the member states of the customs union.

Article 3

Criteria for classifying goods transported across the customs border as goods for personal use

1. The classification of goods transported by individuals across the customs border as goods for personal use is carried out by the customs authority using a risk management system based on:

statements of an individual about goods being moved (orally or in writing using a passenger customs declaration) in the cases established by this Agreement;

nature and quantity of goods;

frequency of crossing of an individual and (or) movement of goods across the customs border.

2. The goods specified in Appendix 1 to this Agreement, regardless of the criteria specified in paragraph 1 of this article, do not relate to goods for personal use.

3. The provisions of this Agreement do not apply to goods that are not classified as goods for personal use in accordance with paragraphs 1 and 2 of this article.

4. If goods imported for the purpose of using them in business activities are declared and released under the guise of goods for personal use, then such goods are considered illegally moved across the customs border, and the norms of the Customs Code of the Customs Union (hereinafter referred to as the Code) are applied to such goods after their release. ) without taking into account the specifics established by Chapter 49 of the Code and the provisions of this Agreement.

Article 4

Application of prohibitions and restrictions

1. When importing goods for personal use into the customs territory of the Customs Union and (or) exporting from this territory, the prohibitions and restrictions specified in Appendix 2 to this Agreement are applied.

International treaties of the member states of the customs union, decisions of the Customs Union Commission and (or) regulatory legal acts of the member states of the customs union, issued in accordance with international treaties of the member states of the customs union, may establish other prohibitions and restrictions in relation to goods for personal use.

2. The movement of goods across the customs border for personal use, restricted for import and (or) export, with the exception of those specified in paragraph 3 of this article, is permitted upon presentation to the customs authority of documents confirming compliance with the restrictions,issued by authorized bodies of a member state of the customs union in accordance with the customs legislation of the customs union.

3. Non-tariff and technical regulation measures are not applied to goods for personal use moved across the customs border.

4. The release of goods for personal use that are subject to phytosanitary, veterinary and other types of state control in accordance with international treaties of the member states of the Customs Union is carried out after the relevant types of control have been carried out.

Article 5

Goods for personal use, under customs control

1. Goods for personal use imported into the customs territory of the Customs Union and subject to customs declaration (hereinafter referred to as declaration) in accordance with the Code and this Agreement are under customs control from the moment of crossing the customs border until:

1) their release for the purpose of circulation in the customs territory of the customs union without restrictions on use and disposal (hereinafter referred to as free circulation);

2) payment of the due amounts of customs duties and taxes in relation to goods, the release of which for personal use in the customs territory of the customs union was carried out in the presence of restrictions on the use and (or) disposal of goods for personal use, established in connection with the use of benefits in relation to them;

3) placement under customs procedures of refusal in favor of the state or destruction in accordance with the Code;

4) actual export from the customs territory of the customs union;

5) conversion to the property of a member state of the customs union in accordance with the legislation of that state;

6) destruction (irretrievable loss) due to an accident or force majeure, or as a result of natural loss under normal conditions of transportation (shipment) and storage.

2. Goods for personal use exported from the customs territory of the Customs Union and subject to customs declaration in accordance with the Code and this Agreement are under customs control from the moment of registration of the passenger customs declaration until they cross the customs border.

Goods for personal use exported from the customs territory of the Customs Union and not subject to customs declaration in accordance with this Agreement are under customs control from the moment of taking actions directly aimed at exporting goods for personal use until they cross the customs border.

3. Goods for personal use specified in paragraph 2 of this article acquire the status of not being under customs control until they cross the customs border in the following cases:

conversion into state property -member of the customs union in accordance with the laws of this state;

destruction (irretrievable loss) due to an accident or force majeure, or as a result of natural loss under normal conditions of transportation (shipment) and storage.

4. Goods for personal use, in respect of which, in accordance with this Agreement, declaration may not be made, are not exempt from customs control, unless otherwise established by the customs legislation of the customs union and (or) the legislation of the member states of the customs union.

Article 6

P movement of goods for personal use using a double corridor system

1. At the places of arrival at the customs territory of the customs union or departure from this territory (hereinafter referred to as the places of arrival or departure), a double corridor system may be used.

The “green” corridor is a specially designated place at the points of arrival or departure, intended for the movement by individuals across the customs border in accompanied luggage of goods for personal use that are not subject to customs declaration, while at the same time such persons do not have unaccompanied luggage.

The “red” corridor is a specially designated place at the points of arrival or departure, intended for the movement by individuals across the customs border in accompanied luggage of goods subject to customs declaration, as well as goods for which declaration is carried out at the request of the individual.

2. The list of places of arrival or departure in which the double corridor system is applied, as well as the procedure for forming such a list, is determined by the authorized body of the member state of the customs union, namely: the State Customs Committee of the Republic of Belarus - on the Belarusian side, the Ministry of Finance of the Republic of Kazakhstan - on the Kazakh side Parties, Federal Customs Service - from the Russian Side.

3. The double corridor system may not be used in the halls of officials and delegations organized at the points of arrival or departure.

4. The non-application of certain forms of customs control in the “green” corridor does not mean that individuals are exempt from the obligation to comply with the requirements of the customs legislation of the customs union and (or) the legislation of a member state of the customs union.

5. Taking into account the operational situation at the places of arrival or departure, in exceptional cases, by decision of the customs authority, the “green” corridor may be temporarily closed to individuals moving goods for personal use across the customs border.

II. Customs operations, committed with goods for personal use

Article 7

Carrying out customs operations in relation to goods for personal use

1. Customs operations in relation to goods for personal use are carried out depending on the methods of movement at the places of arrival or departure or at the customs authority of a member state of the customs union, on the territory of which an individual who has the right to act as a declarant of such goods permanently (or temporarily) resides. goods.

2. At the places of arrival or departure, as well as at the customs authority of a member state of the customs union, on the territory of which an individual who has the right to act as a declarant of such goods permanently (or temporarily) resides, customs operations may be carried out in relation to goods for personal use related to declaration, release for personal use without placement under customs procedures (except for the customs procedure of customs transit) in the manner established by this Agreement.

3. At the request of a person moving goods for personal use, customs operations related to them may be carried out in relation to such goods:

placement for temporary storage;

placement under customs procedures in accordance with the Code;

removal from the customs territory of the customs union if they did not leave the place of arrival.

4. At the points of arrival, goods for personal use imported in accompanied luggage may be placed under the customs procedure of customs transit in the manner and under the conditions established by Article 9 of this Agreement.

5. When individuals move goods for personal use, customs authorities provide these individuals with the opportunitycarry out customs operations without leaving the vehicles , except when it is necessary to comply with the customs legislation of the Customs Union.

6. In case of failure by individuals to carry out customs operations in relation to goods for personal use provided for by this article, or the impossibility of their release, these goods are subject to detention in accordance with Chapter 21 of the Code.

7. The procedure for performing customs operations in relation to goods for personal use moved by individuals across the customs border, and reflecting the fact of recognition of such goods as not under customs control, is determined by a decision of the Customs Union Commission.

8. Customs control in relation to goods for personal use transported across the customs border is carried out in accordance with the Code.

9. The specifics of performing customs operations in relation to goods for personal use of an individual arriving (relocating) for permanent residence in a member state of the customs union, a refugee, a forced migrant are determined by a decision of the Customs Union Commission.

10. Features of customs operations in relation to goods for personal use sent in international mail are determined by the customs legislation of the Customs Union.

Article 8

Declaration of goods for personal use

1. Declaration of goods for personal use is carried out by individuals when moving across the customs border simultaneously with the presentation of goods to the customs authority.

Declaration of goods for personal use, with the exception of those sent by international mail and placed under the customs procedure of customs transit, is made in writing using a passenger customs declaration.

The form of the passenger customs declaration, the procedure for its completion, submission and registration are determined by decisions of the Customs Union Commission.

An individual has the right, at his own discretion, to declare goods for personal use that are not subject to customs declaration in writing, using a passenger customs declaration.

2. Customs declaration inwriting subject to:

1) goods for personal use, transported in unaccompanied baggage or delivered by the carrier to an individual;

2) goods for personal use, transported by any means, subject to prohibitions and restrictions, except for non-tariff and technical regulation measures;

3) goods for personal use, transported by any means, including temporarily imported, the cost and (or) quantity of which exceeds the norms for the movement of such goods with exemption from customs duties;

4) vehicles for personal use, transported by any means, with the exception of vehicles for personal use, registered on the territory of the member states of the customs union, temporarily exported from the customs territory of the customs union and imported back into such territory;

5) cash and (or) monetary instruments moved by individuals across the customs border, in cases established by the customs legislation of the customs union;

6) cultural values;

7) goods for personal use imported in accompanied luggage, if the individual transporting them has unaccompanied luggage;

8) goods for personal use specified in paragraphs 3 – 10 of section I Appendix 3 to this Agreement.

3. Declaration of goods for personal use is carried out by the declarant or a customs representative acting on behalf and on behalf of the declarant.

Declaration of goods for personal use of an individual under sixteen years of age is made by the person accompanying him (one of the parents, adoptive parent, guardian or trustee of this person, another person accompanying him or a representative of the carrier in the absence of accompanying persons , and in case of organized departure (entry) of a group of minors unaccompanied by parents, adoptive parents, guardians or trustees, other persons - by the group leader or a representative of the carrier).

The declarant may be an individual of a member state of the customs union or a foreign individual:

having at the time of crossing the customs border the right in relation to goods for personal use transported in accompanied luggage;

who has transferred (transfers) goods for personal use, including vehicles transported in unaccompanied luggage, to the carrier for their actual movement across the customs border;

acting as a sender of goods for personal use sent by international mail;

to whose address goods for personal use, including vehicles, were received as goods delivered by the carrier, or who sends such goods outside the customs territory of the Customs Union;

the following on a vehicle for personal use, transported across the customs border, belonging to him with the right of ownership, use and (or) disposal;

acquired the rightpossession, use and (or) disposal per vehicle for personal use located in the customs territory of the customs union under customs control, by a court decision or the right of inheritance;

entitledpossession, use and (or) disposal in relation to a vehicle for personal use located in the customs territory of the customs union under customs control;

having the right to transport goods for personal use with exemption from customs duties in the cases provided for in Annex 3 to this Agreement.

4. When customs declaring transported goods for personal use in writing, the declarant is obliged to:

1) submit to the customs authority the documents on the basis of which the customs declaration is filled out, including those confirming the payment of customs duties or ensuring the payment of customs duties and taxes;

2) present the declared goods at the request of a customs official;

3) pay due customs payments or ensure payment of customs duties and taxes in cases established by the Code and (or) this Agreement;

4) fulfill other requirements provided for by the customs legislation of the customs union.

5. When moving across the customs border coffins with bodies (remains) and urns with ashes (ashes) of the dead declaration is carried out by submitting an application in any form by the person accompanying the coffin with the body (remains) or the urn with the ashes (ashes) of the deceased, with the presentation of the documents specified in parts two and three of this paragraph.

When exporting from the customs territory of the Customs Union coffins with bodies (remains) of the deceased and urns with ashes (ashes), the following documents are submitted:

1) a death certificate issued by civil registry departments in the manner established for civil registration in the member states of the customs union, or a medical death certificate, or notarized copies of these documents;

2) a free-form conclusion from local state sanitary inspection authorities on the possibility of exhumation in the event of reburial;

3) a free-form act (certificate) of a specialized organization that provided ritual services for sealing zinc coffins, indicating that there are no foreign attachments in them, with an attached inventory of the things and valuables of the deceased if they are sent along with the body (remains) of the deceased.

When importing into the customs territory of the Customs Union urns with ashes (ashes) and coffins with bodies (remains) of the deceased, the following documents are presented:

1) a death certificate issued by an authorized institution of the country of departure, or a medical death certificate or copies of these documents;

2) an act (certificate) of an arbitrary form of an organization that provided ritual services for sealing zinc coffins, indicating that there are no extraneous attachments in them, with an attached inventory of the things and valuables of the deceased if they are sent along with the body (remains) of the deceased.

Article 9

Placement of goods for personal use

1. The following goods for personal use, transported in accompanied luggage, may be placed under the customs procedure of customs transit:

vehiclesfor personal use , not registered in the customs territory of the customs union and the territory of a foreign state;

goods for personal use, in respect of which an exemption from customs duties is granted in accordance with paragraphs 3 – 10 of section I Annex 3 to this Agreement when moving from the place of arrival to the customs authority in the region of activity of which the individual permanently or temporarily resides.

The procedure and conditions for placing goods for personal use under the customs procedure of customs transit are determined customs legislation of the customs union and this Agreement.

2. When placing goods for personal use under the customs procedure of customs transit, an individual submits a transit declaration to the customs authority and provides security for payment of customs duties and taxes, unless otherwise specified by this Agreement.

3. When transporting goods for personal use in accordance with the customs procedure of customs transit, an individual acting as a declarant bears the same obligations as the carrier, in accordance with the customs legislation of the Customs Union.

Article 10

Release of goods for personal use

1. Customs operations related to the release of goods for personal use are carried out in relation to:

Goods for personal use (except for vehicles) transported by individuals in accompanied luggage - at the places of arrival or departure or at the customs authority in the region of activity of which the individual permanently or temporarily resides;

Goods for personal use (except for vehicles) transported by individuals in unaccompanied baggage or as goods delivered by the carrier - at places of arrival or departure that are international sea (river) ports, airports or equivalent in accordance with the laws of states - members of the customs union, or at the customs office of destination (place of delivery) located on the territory of a member state of the customs union where an individual permanently or temporarily resides, or at the customs office of departure;

Vehicles for personal use, registered on the territory of a foreign state, transported by individuals following them - at the places of arrival or departure or at the customs authority in the region of activity of which the individual permanently or temporarily resides;

Vehicles for personal use, registered in the territory of a foreign state, transported by individuals in unaccompanied baggage or as goods delivered by the carrier - at places of arrival or departure that are international sea (river) ports, airports or equivalent to them in accordance with the law member states of the customs union, or at the customs office of destination (place of delivery), or the customs office of departure;

Vehicles for personal use, not registered on the territory of a foreign state and the customs territory of the Customs Union, moved by individuals following them - at the points of arrival on the territory of a member state of which the individual permanently or temporarily resides, or at the customs authority in the region of activity where an individual permanently or temporarily resides, or in places of departure;

Vehicles for personal use, not registered in the territory of a foreign state and the customs territory of the Customs Union, transported by individuals as unaccompanied luggage or as goods delivered by the carrier - at places of arrival or departure that are international sea (river) ports, airports or equivalent him in accordance with the legislation of the member states of the customs union, or at the customs office of destination (place of delivery) located on the territory of the member state of the customs union where the individual permanently or temporarily resides, or at the customs office of departure;

Goods for personal use (except for vehicles) transported in accompanied luggage, which are exempt from customs duties in the manner and under the conditions established by paragraphs 3–10 of section I Appendix 3 to this Agreement:

1) at the customs authority in the region of activity of which the individual moving the goods permanently or temporarily resides;

2) at the places of arrival or departure - provided that the customs authority of one member state of the customs union confirms to the customs authority of another member state of the customs union that an individual has fulfilled the conditions for exemption from customs duties.

2. The release of goods for personal use or the refusal of such release is carried out within the following terms:

immediately after customs control when moving goods for personal use in accompanied luggage, except for cases where the release of these goods is impossible for reasons beyond the control of the customs authority at the places of arrival or departure;

no later than one working day following the day of registration of the passenger customs declaration with the customs authority in the region of activity of which the individual permanently or temporarily resides, or with another customs authority in accordance with the provisions of this Agreement.

Extension of the period for release of goods for personal use is carried out in the manner prescribed by the Code.

Article 11

Restrictions on use goods for personal use after their release

1. Vehicles for personal use specified in paragraphs 22 and 23 of section V Appendix 3 to this Agreement may be used in the customs territory of the Customs Union by individuals who imported them.

2. Transfer of the right to use and (or) dispose of such vehicles for personal use to other persons is permitted only:

subject to their customs declaration and payment of customs duties and taxes at the rates provided for in paragraphs 10 - 12 of section IV Appendix 5 to this Agreement for the release of goods for personal use into free circulation, unless other uniform rates are established in accordance with the international agreement of the member states of the customs union.The release of such vehicles for free circulation is carried out at the customs authority in the region of activity of which the individual to whom the transfer is transferred permanently or temporarily resides. rights of use and (or) disposal;

for the export of vehicles outside the specified territory with the permission of the customs authority in accordance with the legislation of a member state of the customs union, if such export cannot be carried out by the declarant for reasonsdeath, serious illness of the individual who imported, or other objective reason.

3. Before the expiration of the temporary import period, the vehicles specified in paragraph 1 of this article are subject to customs declaration to the customs authority for the purpose of release for free circulation, for the purpose of re-export or placement under customs procedures established by the Code.

An individual is exempt from the obligation to declare vehicles, provided for in part one of this paragraph, if in relation to these vehicles the circumstances provided for in subparagraphs 5) and 6) of paragraph 1 of Article 5 of this Agreement have occurred before the expiration of the temporary import of such vehicles, and to the customs authority evidence of the occurrence of such circumstances is provided.

III. Customs payments

Article 12

Payment of customs duties in relation to goods for personal use

1. Customs duties are not paid in respect of goods for personal use moved across the customs border specified in the annexes and to this Agreement.

2. Customs duties and taxes are paid in respect of goods for personal use transported across the customs border specified in Appendix 5 to this Agreement in the amounts provided for by this Appendix, except for the case when another international treaty of the member states of the customs union grants these states the right establish other uniform rates of customs duties and taxes.

3. For the purposes of calculating customs duties and taxes, the moment of release and engine volume of cars and motor vehicles is determined in the manner established by Appendix 6 to this Agreement.

Article 13

for payment of customs duties and taxes
in relation to goods for personal use, excluding vehicles

1. The obligation to pay customs duties and taxes calculated in accordance with this Agreement in relation to goods for personal use, subject to customs declaration in writing, transported across the customs border in accompanied and unaccompanied baggage, as well as as goods delivered by the carrier, arises from the declarant when registering a passenger customs declaration by the customs authority;

2. The obligation to pay customs duties and taxes in relation to goods for personal use, subject to customs declaration in writing, transported across the customs border in accompanied and unaccompanied baggage, as well as as goods delivered by the carrier, ceases with the declarant:

1) if the customs authority refuses to release goods for personal use - in relation to the obligation to pay customs duties and taxes that arose during the registration of the customs declaration by the customs authority;

2) upon payment or collection in full of customs duties and taxes calculated at the rates established by this Agreement for the release of goods for personal use into free circulation;

3) when turning goods for personal use into the property of a member state of the customs union in accordance with the legislation of that state;

4) when placing goods for personal use in the prescribed manner under customs procedures for destruction or refusal in favor of the state;

5) upon destruction (irretrievable loss) of goods for personal use due to an accident or force majeure or as a result of natural loss under normal conditions of transportation (shipment) and (or) storage;

6) when foreclosure on goods for personal use, including at the expense of the cost of goods for personal use, in accordance with the legislation of a member state of the customs union;

7) when releasing goods for personal use into free circulation with exemption from customs duties in accordance with this Agreement;

8) if the amount of the unpaid amount of customs duties and taxes does not exceed an amount equivalent to two euros at the exchange rate established in accordance with the legislation of the member state of the customs union on the territory of which the obligation to pay customs duties and taxes arose at the time the obligation arose payment of customs duties and taxes;

9) when the amounts of customs duties and taxes are recognized as uncollectible and written off in the manner and on the grounds provided for by the legislation of the member state of the customs union, the customs authority of which collected these amounts;

10) in connection with the death of the declarant or declaring him dead in accordance with the legislation of a member state of the customs union.

3. Customs duties and taxes must be paid before the release of goods for personal use into free circulation.

4. Customs duties and taxes on goods for personal use are calculated at the rates established by sections I–III Appendix 5 to this Agreement.

5. The release of goods for personal use transported in accompanied luggage is carried out by customs authorities before the amounts of customs duties and taxes paid in respect of goods for personal use are credited to the appropriate accounts.

6. Payment of customs duties in respect of goods for personal use can be made by bank transfer or in cash in accordance with the legislation of a member state of the customs union.

Article 14

Origination and termination of obligations for payment of customs duties and taxes
in a relationship vehicles for personal use

1. Obligation to pay customs duties in relation to vehicles for personal use:

1) arises for the declarant from the moment of registration by the customs authority of the passenger customs declaration submitted for release for free circulation;

2) is terminated by the declarant in the cases established by paragraph 2 of Article 13 of this Agreement.

2. Import customs duties and taxes are subject to payment before the release of vehicles for personal use into free circulation.

3. Import customs duties and taxes are calculated at the rates established by section IV Appendix 5 to this Agreement.

4. The obligation to pay customs duties and taxes in relation to vehicles for personal use, registered in the territory of a foreign state, moved across the customs border by individuals arises from:

declarant - from the moment of registration by the customs authority of the passenger customs declaration submitted for release for the purpose of temporary stay;

the person to whom the vehicle is transferred for its export in the manner established by paragraph 2 of Article 11 of this Agreement - from the day the customs authority issues permission for such transfer.

5. The obligation to pay customs duties and taxes in relation to vehicles for personal use, registered in the territory of a foreign state, moved across the customs border by individuals terminates at:

from the moment of export of vehicles temporarily imported into the customs territory of the Customs Union and exported before the expiration of the temporary import period established by the customs authority, except for cases where the payment of customs duties and taxes has come before the end of the temporary import period;

If the vehicle is transferred by the declarant to a person for the purpose of exporting the vehicle in the manner established by paragraph 2 of Article 11 of this Agreement - from the day the customs authority issues permission for such transfer, except for cases when before the issuance of such a permit, the deadline for payment of customs duties and taxes has come;

2) the person to whom the vehicle was transferred for its removal in the manner established by paragraph 2 of Article 11 of this Agreement –from the moment of export of vehicles temporarily imported into the customs territory of the Customs Union and exported before the expiration of the temporary import period established by the customs authority, except for cases where the payment of customs duties and taxes has come before the end of the temporary import period;

3) the persons specified in this paragraph - in the cases established in paragraph 2 of Article 13 of this Agreement;

6. The deadline for payment of customs duties and taxes in relation to temporarily imported vehicles is considered to be:

1) when transferring temporarily imported vehicles to other persons without the permission of the customs authority - the day of transfer, and if this day is not established - the day of registration by the customs authority of the passenger customs declaration submitted for release for personal use for the purpose of temporary stay;

2) in case of loss of temporarily imported vehicles during the period of their temporary import established by the customs authority, with the exception of destruction (irretrievable loss) due to an accident or force majeure or as a result of natural loss under normal conditions of transportation (shipment) and storage - the day of loss of goods , and if this day is not established - the day of registration by the customs authority of the passenger customs declaration submitted for release for personal use for the purpose of temporary stay;

3) if vehicles temporarily imported into the customs territory of the Customs Union are not exported before the expiration of the temporary import period established by the customs authority - the day of expiration of the temporary import period.

7. Import customs duties and taxes, in the cases established by paragraph 6 of this article, are subject to payment in amounts corresponding to the amounts of customs duties and taxes that would be payable upon release of goods for personal use into free circulation, calculated on the day of registration by the customs authority of the passenger customs declaration, according to which vehicles were released for personal use for the purpose of temporary stay in the customs territory of the Customs Union.

8. Before the expiration of the temporary import period established by the customs authority, vehicles for personal use may be declared for release into free circulation.

Customs duties and taxes in the case established by part one of this paragraph are subject to payment in amounts corresponding to the amounts of customs duties and taxes that would be payable upon release of vehicles for personal use into free circulation, calculated on the day of registration by the customs authority of the passenger customs declaration, in accordance with which vehicles were released for personal use for the purpose of temporary stay in the customs territory of the Customs Union.

In the case of the release of vehicles for personal use into free circulation after the expiration of the temporary import period established by the customs authority, such release is carried out by the customs authority after payment (collection) of customs duties and taxes calculated in accordance with part two of this paragraph.

In case of payment of customs duties and taxes in relation to temporarily imported vehicles for personal use in order to recognize them as not under customs control in accordance with paragraph three of subparagraph 2 of paragraph 1 of Article 5 of this Agreement, customs duties and taxes are calculated in accordance with part two of this paragraph.

The total amount of customs duties and taxes payable in relation to a vehicle for personal use declared for free circulation before the expiration of the temporary import period established by the customs authority, if such a vehicle was recognized as not being under customs control in accordance with paragraph three of subparagraph 2 of paragraph 1 Article 5 of this Agreement must not exceed the amount of customs duties and taxes that would be payable in accordance with part two of this paragraph.

The total amount of customs duties and taxes payable in relation to a vehicle for personal use declared for free circulation after the expiration of the temporary import period established by the customs authority must not exceed the amount of customs duties and taxes that would have been payable in accordance with part two of this paragraph.

9. Payment of customs duties in relation to vehicles for personal use can be made by bank transfer or in cash in accordance with the legislation of a member state of the customs union.

Article 15

Origination and termination of obligations for payment of customs duties and taxes
in a relationship goods for personal use placed
under the customs procedure of customs transit

1. The obligation to pay import customs duties and taxes in relation to goods for personal use placed under the customs procedure of customs transit arises for the declarant from the moment of registration of the transit declaration by the customs authority.

2. The obligation to pay import customs duties and taxes in relation to goods for personal use placed (placed) under the customs procedure of customs transit is terminated for the declarant:

1) upon completion of the customs procedure of customs transit in accordance with paragraph 6 of Article 225 of the Code, except for the case when during the operation of this procedure the deadline for payment of import customs duties and taxes has come;

2) in the cases established by paragraph 2 of Article 13 of this Agreement.

3. If foreign goods are not delivered to the place of delivery established by the customs authority, the deadline for payment of import customs duties and taxes is considered to be:

1) if the non-delivery of foreign goods occurred due to the transfer of goods by the carrier to the recipient or other person without the permission of the customs authority - the day of such transfer, and if this day is not established - the day of registration of the transit declaration by the customs authority;

2) if the non-delivery of goods for personal use occurred due to the loss of goods, with the exception of destruction (irretrievable loss) due to an accident or force majeure or as a result of natural loss under normal conditions of transportation (shipment) and storage, - the day of such loss, and if this the day has not been established - the day of registration of the transit declaration by the customs authority;

3) if non-delivery of goods for personal use occurred for other reasons - the day of registration of the transit declaration by the customs authority.

4. Import customs duties and taxes are subject to payment in amounts corresponding to the amounts of import customs duties and taxes that would be payable upon release of goods for personal use for free circulation in accordance with this Agreement calculated on the day of registration of the transit declaration by the customs authority.

5. Upon termination in accordance with subparagraph 1) of paragraph 2 of this article, the obligation to pay import customs duties, taxes paid or collected in accordance with paragraphs 3 and 4 of this article, import customs duties and taxes are subject to return (offset) in the manner established by the Code.

Article 16

Ensuring payment of customs duties and taxes

1. Security for payment of customs duties and taxes in relation to goods for personal use is provided to the customs authority when:

placement under the customs procedure of customs transit of goods, as well as vehiclesfor personal use , not registered in the customs territory of the customs union and the territory of a foreign state, unless otherwise determined by this Agreement;

temporary importation by individuals of states-members of the customs union to the customs territory of the Customs Union of vehicles registered on the territory of foreign states;

in other cases established by the customs legislation of the Customs Union.

2. Payment of import customs duties and taxes in relation to goods for personal use is ensured by the methods established by the Code and (or) the legislation of a member state of the customs union, in the following amounts:

1) in relation to cars - in an amount corresponding to the amount of customs duties and taxes that would be payable upon release of cars for free circulation, unless other amounts are established in accordance with the customs legislation of the customs union or international treaties of the member states of the customs union;

2) in relation to goods for personal use, including vehicles, with the exception of cars - in an amount corresponding to the amount of customs duties and taxes that would be payable upon release of goods for free circulation.

3. Security for payment of customs duties and taxes is not provided in cases established by the Code.

4. When transporting goods for personal use in accordance with the customs procedure of customs transit, the customs authority to which security for payment of customs duties and taxes is provided, as well as the procedure for mutual recognition of security for payment of customs duties and taxes, are determined in accordance with the Code.

5. In the event that the payment of customs duties and taxes in relation to vehicles for personal use is secured by funds (money), security for the payment of customs duties and taxes can be provided by bank transfer or in cash (money) in accordance with the legislation of the Member State customs union.

Article 17

Transitional provisions

1. Cars imported after January 1, 2010 into the territory of the Republic of Belarus or the Republic of Kazakhstan from third countries, in respect of which customs duties and taxes were paid at rates different from those established by Appendix 5 to this Agreement, are recognized as foreign goods in the Russian Federation:

before payment of customs duties, taxes in the amount of the difference in the paid amounts of customs duties, taxes and the amounts of customs duties, taxes payable at the rates specified in Appendix 5 to this Agreement, or

Part one of this paragraph does not apply to cars imported after January 1, 2010, in respect of which customs duties were paid at the rates established by the Unified Customs Tariff of the Customs Union.

2. The difference between the paid amounts of customs duties and taxes in relation to cars imported into the territory of the Russian Federation, imported into the territory of the Republic of Belarus or the Republic of Kazakhstan after January 1, 2010, and the amounts of customs duties and taxes payable at the rates specified in Appendix 5 to this Agreement may be paid, respectively, to the budget of the Republic of Belarus or the Republic of Kazakhstan before importation into the territory of the Russian Federation.

3. In relation to the cars specified in paragraph 1 of this article, when imported into the territory of the Russian Federation, customs control is carried out, and if it is necessary to pay customs duties, customs operations are carried out in the manner established by the legislation of the Russian Federation, taking into account paragraphs 3 – 5 of this article .

4. If customs duties and taxes in relation to cars specified in paragraph 1 of this article are not paid to the budget of the Republic of Belarus or the Republic of Kazakhstan in the amount specified in paragraph two of part one of paragraph 1 of this article, before importation into the territory of the Russian Federation, such customs duties and taxes are paid to the federal budget of the Russian Federation upon their customs declaration to the customs authority of the Russian Federation, in the region of activity of which there are checkpoints and (or) crossing points on the Russian-Kazakh or Russian-Belarusian sections of the state border of the Russian Federation.

5. Cars specified in paragraph 1 of this article, registered on the territory of the Republic of Belarus or the Republic of Kazakhstan, can be temporarily imported into the territory of the Russian Federation only by persons permanently residing in the Republic of Belarus or the Republic of Kazakhstan, without paying customs duties, taxes and without providing security for payment customs duties, taxes. The import and use of such vehicles by other persons on the territory of the Russian Federation, as well as their alienation, transfer for use, disposal on the territory of the Russian Federation are permitted only subject to their customs declaration with the customs authorities of the Russian Federation and payment of customs duties and taxes in accordance with paragraph 1 of this articles.

6. Additional conditions for the use and (or) disposal, as well as registration on the territory of the Russian Federation of the vehicles specified in paragraph 1 of this article, before they acquire the status of goods of the Customs Union, as well as the procedure for such use and (or) disposal, and the implementation of their registration are determined in accordance with the legislation of the Russian Federation.

7. The customs authorities of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation exchange information about cars imported and released for free circulation on the territory of the Republic of Belarus or the Republic of Kazakhstan after January 1, 2010, and the amount of customs duties and taxes paid in respect of such cars.

8. Goods for personal use, with the exception of cars specified in paragraph 1 of this article, imported by individuals into the territory of a member state of the customs union before the entry into force of the Code, from the date of entry into force of the Code are considered goods of the customs union.

Cars specified in paragraph 1 of this article, after January 1, 2013, are recognized in the Russian Federation as goods of the customs union, regardless of the fact of payment of customs duties and taxes to the federal budget of the Russian Federation in the amount of the difference in the paid amounts of customs duties, taxes and the amounts of customs duties, taxes, payable at the rates specified in Appendix 5 to this Agreement.

Article 18

Status of applications and procedure for making changes

The appendices to this Agreement are an integral part of it.

By agreement of the Parties, changes may be made to this Agreement and its annexes, which are documented in separate protocols that are an integral part of this Agreement.

Article 19

Dispute Settlement

Disputes between the Parties related to the interpretation and (or) application of the provisions of this Agreement are resolved, first of all, through consultations and negotiations.

If the dispute is not resolved by the parties to the dispute through negotiations and consultations within six months from the date of an official written request for their holding, sent by one of the parties to the dispute to the other party to the dispute, then, unless otherwise agreed between the parties to the dispute regarding the method of its resolution, either party dispute may refer this dispute for consideration to the Court of the Eurasian Economic Community.

The Customs Union Commission assists the Parties in resolving the dispute before it is referred for consideration to the Court of the Eurasian Economic Community.

Article 20

The procedure for the entry into force of the Agreement

This Agreement is subject to ratification and provisionally applied from the date of entry into force of the Agreement on the Customs Code of the Customs Union dated November 27, 2009.

This Agreement comes into force on the date the depositary receives the last written notification through diplomatic channels about the Parties’ completion of the internal procedures necessary for the entry into force of this Agreement.

Done in the city of St. Petersburg on June 18, 2010 in one original copy in Russian.

An original copy of this Agreement is kept by the Customs Union Commission, which will send each Party a certified copy of this Agreement.

Today "i", as promised, publishes the second part (without appendices) of the new customs rules for the movement of goods by individuals across the border of Russia (the first part, concerning the rules for the import and export of vehicles, was published in L 12(171) dated April 2, 1997 years, pp. 24-25).

This document was originally supposed to come into force on March 23. However, as we were told by the State Customs Committee of Russia, the deadlines have shifted somewhat, and as a result, the new rules only came into effect on April 12. Which, however, essentially does not change anything, since the text of the rules is intended only to specify the provisions of the famous “anti-shuttle” government resolution L 808, adopted on July 18 last year.

Among the undoubted advantages of the new rules is a significant reduction in the list of goods whose export from Russian territory is limited; a clear formulation of the concept of “a person moving to a new permanent place of residence”, which makes it possible to determine to whom exactly customs benefits apply; and other issues that were not specified in detail in the government resolution.

1. GENERAL PROVISIONS

1.1. Individuals may move any goods across the customs border of the Russian Federation, with the exception of goods prohibited for import into the Russian Federation or export from the Russian Federation, in compliance with the requirements established by the Code of the Russian Federation and other regulatory legal acts of the Russian Federation.

1.2. The import of goods by individuals into the customs territory of the Russian Federation and the export of goods from this territory is carried out subject to the payment of customs duties, compliance with economic policy measures (quotas, licensing, etc.), as well as compliance with other requirements established by customs legislation, unless otherwise is not provided for by the procedure for the movement by individuals across the customs border of the Russian Federation of goods not intended for production or other commercial activities established by the legislation of the Russian Federation.

In this case, customs payments are paid by individuals in the form of a total customs payment, which is an amount collected without division into sources, equivalent to the amount of customs duties, value added tax, excise taxes and other taxes, the collection of which is entrusted to the customs authorities, as well as customs duties and other customs duties due.

1.3. According to these Rules, individuals move goods not intended for production or other commercial activities across the customs border of the Russian Federation in a simplified, preferential manner.

1.4. A simplified, preferential procedure for the movement by individuals of goods not intended for production or other commercial activities includes complete exemption from customs duties or the application of uniform rates of customs duties and the non-application of economic policy measures to goods in accordance with the customs legislation of the Russian Federation.

1.5. Uniform rates of customs duties when applying a simplified, preferential procedure for movement are applied to all categories of goods, regardless of the level of their taxation and country of origin, with the exception of goods originating and imported from CIS member states.

The application of customs duties in relation to goods originating from and imported from the CIS member states is determined by international treaties of the Russian Federation and regulatory legal acts of the Russian Federation based on them.

1.6. If, in accordance with these Rules, uniform rates of customs duties are subject to application, a person does not have the right to demand the application of the general procedure and conditions of tariff and non-tariff regulation (economic policy measures), taxation and customs clearance.

1.7. The uniform rates of customs duties do not include customs fees for storage of goods, as well as customs fees for customs clearance of goods outside designated places and outside the working hours of customs authorities.

1.8. For customs clearance of goods transported across the customs border of the Russian Federation by individuals, customs duties are charged in the currency of the Russian Federation in the following cases and in the following amounts:

In relation to goods intended for production or other commercial activities - in the amount of 0.15 percent of the customs value of the goods;

In relation to goods transported in unaccompanied luggage when a person moves across the border, in the case of complete exemption of such goods from customs duties levied at a single rate, in accordance with these Rules - in the amount of 0.1 percent of the customs value of goods;

In relation to goods not intended for production or other commercial activities, if a simplified, preferential procedure for movement in accordance with these Rules is not applied to such goods - in the amount of 0.1 percent of the customs value of the goods.

When customs clearance of goods in respect of which a total customs payment is paid, customs fees for customs clearance are an integral part of such payment.

1.9. These Rules mean:

“accompanied baggage” means goods transported by persons traveling across the border;

“unaccompanied baggage” means goods transported by the carrier under a contract of carriage (baggage receipt, waybill, bill of lading, etc.).

1.10. The movement by individuals of goods subject to control of other government bodies is permitted upon presentation of permits from these bodies.

1.11. These Rules do not apply to goods sent by individuals in international mail, as well as to vehicles transported by individuals across the customs border as goods classified in heading 8703 of the Commodity Nomenclature of Foreign Economic Activity.

1.12. In order to receive customs benefits, persons are recognized as moving to a new permanent place of residence while simultaneously meeting the following conditions:

a) when moving to a new place of residence in the Russian Federation:

The person resided in a foreign country in accordance with the free intention to reside in that country for a period of time not limited by any period or occurrence of any event. A possible future change of residence should not be clearly foreseeable or reasonably expected. In particular, returning to the Russian Federation after staying in a foreign country in connection with a business trip, work under a fixed-term agreement (contract), study, performance of duties as a civil servant of the Russian Federation and similar circumstances is not considered as relocation to permanent residence in the Russian Federation;

The person lived outside the Russian Federation for at least 3 years before the first entry into the territory of the Russian Federation with the stated purpose of resettlement to permanent residence in the Russian Federation declared to the customs authorities;

A person has a free intention to reside in the Russian Federation for a period of time not limited by any period or the occurrence of any event. A possible future change of residence should not be clearly foreseeable or reasonably expected. In particular, stay in the Russian Federation in connection with a business trip, work under a fixed-term employment agreement (contract), study, performance of duties as an employee of a foreign state and similar circumstances are not considered as relocation to permanent residence in the Russian Federation;

A person confirms his intention to reside in the Russian Federation for an unlimited time by renouncing citizenship of a foreign state and acquiring citizenship of the Russian Federation, or purchasing housing on the territory of the Russian Federation, or reuniting with a family living on the territory of the Russian Federation, or by performing other actions, indisputably indicating such an intention;

b) when moving to a new place of residence from the Russian Federation to a foreign state:

The person resided in the Russian Federation in accordance with the free intention to reside in the Russian Federation for a period of time not limited by any period or occurrence of any event. A possible future change of residence should not be clearly foreseeable or reasonably expected. In particular, leaving the Russian Federation after staying in the Russian Federation in connection with a business trip, work under a fixed-term employment agreement (contract), study, performance of duties as an employee of a foreign state and similar circumstances is not considered as relocation to permanent residence in a foreign state;

A person has the free intention to reside in a foreign country for a period of time not limited by any period or occurrence of any event. A possible future change of residence should not be clearly foreseeable or reasonably expected. In particular, travel outside the Russian Federation in connection with a business trip, work under a fixed-term employment agreement (contract), study, performance of duties as a civil servant of the Russian Federation and similar circumstances are not considered as relocation to permanent residence in a foreign state.

1.13. Persons relocating to a permanent place of residence in the Russian Federation are granted customs benefits in respect of goods belonging to these persons or members of their families moving with them until the moment of their first entry into the territory of the Russian Federation for the purpose of relocation to a permanent place of residence in the Russian Federation declared to the customs authorities. , provided that the specified goods are imported from the territory of the state in which these persons permanently resided before the first entry into the territory of the Russian Federation with the purpose of resettlement to permanent residence in the Russian Federation declared to the customs authorities.

1.14. Persons relocating to a new permanent place of residence may take advantage of the customs benefits provided for by these Rules, respectively, within 1 year from the date of first entry into the territory of the Russian Federation for the purpose of relocation to a permanent place of residence in the Russian Federation declared to the customs authorities and within 2 years from the day of the first departure from the territory of the Russian Federation with the stated purpose of resettlement to a permanent place of residence in a foreign state declared to the customs authorities.

1.15. Persons recognized in the prescribed manner as refugees and forced migrants may take advantage of the customs benefits provided for by these Rules within 1 year from the date they received refugee or forced migrant status in relation to goods belonging to these persons or members of their families until the entry of these persons into territory of the Russian Federation, subject to maintaining the specified status at the time of import of such goods.

2. PURPOSE OF GOODS MOVED ACROSS THE CUSTOMS BORDER OF THE RUSSIAN FEDERATION BY INDIVIDUALS

2.1. The purpose of goods transported across the customs border of the Russian Federation by individuals is established by a customs official in accordance with generally accepted international norms and practices, based on the nature, quantity and frequency of movement of goods, taking into account all the circumstances of the individual’s trip and in the absence of grounds to believe that goods are moved across the customs border not for the purpose of personal use or consumption by an individual and members of his family.

2.2. For the purposes of applying these Rules, goods are considered as not intended for production or other commercial activities if such goods are imported (exported) solely for the use or consumption of the person moving the goods and members of his family and the use of the goods is not related to the generation of income in any form.

The use of goods for other purposes is permitted with the permission of the customs authority, subject to payment of customs duties and compliance with other requirements established by customs legislation.

2.3. When establishing the purpose of goods, a customs official may take into account the following factors:

a) the nature of the goods: the consumer properties of the goods, the traditional practice of their application and use are taken into account. Import (export) of goods not usually used in everyday life gives reason to assume that such goods are imported (exported) for commercial purposes, unless the person moving the goods proves otherwise;

b) quantity of goods: homogeneous goods (same name, size, style, color, etc.) in quantities exceeding the needs of the person moving the goods and his family members, as a rule, are imported (exported) for commercial purposes;

c) frequency of movement of goods: periodic import (export) by the same person of similar goods, even in small quantities, can be considered as the fact that the goods are imported (exported) for use for commercial purposes, unless the person proves otherwise;

d) circumstances of the trip: the purpose of the trip, its duration, the country of stay (departure), the amount of currency earned, etc. are taken into account;

e) there is no reason to believe that goods are being moved across the customs border not for the purposes of personal use or consumption by an individual or members of his family.

2.4. The person moving the goods confirms that the goods are not intended for industrial or other commercial activities, if such confirmation is necessary.

2.5. In cases expressly provided for by these Rules, the purpose of the goods is established taking into account the status of the person moving them. When establishing the purpose of goods transported by an individual who has not confirmed his status as an individual entrepreneur registered in accordance with the legislation of the Russian Federation, it is assumed that such goods are goods not intended for production or other commercial activities.

In these cases, the general procedure and conditions of tariff and non-tariff regulation (economic policy measures) and taxation provided for participants in foreign economic activity do not apply.

2.6. The general rule provided for in clause 2.5. of these Rules, does not prevent customs officials from establishing a different purpose for goods if the level of customs taxation of goods in accordance with such purpose exceeds by at least 20 percent the level of taxation calculated in accordance with clause 2.5. of these Rules.

3. IMPORTATION OF GOODS BY INDIVIDUALS INTO THE CUSTOMS TERRITORY OF THE RUSSIAN FEDERATION

3.1. The general procedure and conditions of tariff and non-tariff regulation (economic policy measures), taxation and customs clearance apply to goods imported by individuals in the following cases:

a) if the customs authority has established that the goods are intended for production or other commercial activities, including goods imported by an individual who has confirmed his status as an individual entrepreneur registered in accordance with the legislation of the Russian Federation;

b) if the total cost of imported goods or their quantity exceeds the quotas and restrictions specified in clauses 3.3.-3.4. of these Rules - in terms of such excess.

3.2. Individuals may import goods with full exemption from customs duties, with the exception of customs duties in the cases provided for in paragraphs 1.7. and 1.8. of these Rules, subject to the following conditions:

a) the imported goods are not intended for production or other commercial activities;

b) goods are imported when a person crosses the customs border of the Russian Federation in accompanied luggage;

c) the quantity of imported goods does not exceed the restrictions provided for in Appendix 1;

d) the cost of the goods does not exceed 1,000 US dollars inclusive, provided that the total weight of the goods does not exceed 50 kilograms. Individuals permanently residing in the Russian Federation, whose period of temporary continuous stay in foreign countries exceeds 6 months, can import goods with a total value of up to 5,000 US dollars inclusive, regardless of the weight of the goods. Individuals moving to a permanent place of residence in the Russian Federation from foreign countries (except for states - former republics of the USSR) may import goods with a total value of up to 10,000 US dollars inclusive, regardless of the weight of the goods.

The cost and weight restrictions specified in subparagraph "d" do not apply to individuals - former citizens of the USSR, importing goods in connection with resettlement to a new permanent place of residence within the states - former republics of the USSR, as well as persons recognized in the prescribed manner refugees and forced migrants.

Full exemption from customs duties provided for by this paragraph also applies to goods imported in unaccompanied luggage if these goods are imported by persons specified in subparagraph "d" of part one and part two of this paragraph. In relation to persons recognized in the prescribed manner as refugees or forced migrants, compliance with the condition of crossing the customs border of the Russian Federation is not required in the second and subsequent cases of importing goods into the Russian Federation in unaccompanied baggage.

3.3. Goods imported when a person crosses the customs border of the Russian Federation in accompanied luggage and not intended for production or other commercial activities are subject to customs duties at a flat rate of 30 percent of the customs value, but not less than 4 ECU per 1 kilogram, in the following cases:

a) if the quantity of goods specified in Appendix 1 exceeds the restrictions provided for by this Appendix - in terms of such excess, provided that the goods are imported within the limits of up to three times the limited quantities;

b) if the total cost or weight of goods for which no quantitative restrictions are established exceeds the quotas specified in subparagraph "d" of paragraph 3.2. of these Rules - in terms of such excess within the limits of up to 10,000 US dollars inclusive, but not more than 200 kilograms. The specified weight quota does not apply to individuals permanently residing in the Russian Federation whose period of temporary continuous stay in foreign countries exceeds 6 months.

3.4. Goods imported by individuals (both when the person is following through the customs border of the Russian Federation, and without the person following through the customs border of the Russian Federation) in unaccompanied baggage and not intended for industrial or other commercial activities are subject to customs duties at a flat rate of 50 percent of the customs rate. cost, but not less than 7 ECU per 1 kilogram, up to 10,000 US dollars inclusive, but not more than 200 kilograms, with the exception of goods for which no quantitative restrictions are established, imported by persons specified in part two of clause 3.2. of these Rules, as well as the same goods imported by persons specified in subparagraph “d” of part one of paragraph 3.2. of these Rules - in the event that a complete exemption from customs duties is subject to application.

3.5. For the purposes of applying clauses 3.2.-3.4. of these Rules, the purpose of the goods is established taking into account the status of the person moving them. If an individual has not confirmed his status as an individual entrepreneur registered in accordance with the legislation of the Russian Federation, the general procedure and conditions of tariff and non-tariff regulation (economic policy measures) and taxation provided for participants in foreign economic activity are not applied to goods transported by such a person.

The goods specified in clauses 3.2.-3.4. of these Rules are subject to declaration in the manner established by other regulatory acts of the State Customs Committee of Russia, and in the cases provided for in paragraphs 3.3.-3.4. of these Rules, also by submitting to the customs authority an application from the person moving the goods, drawn up in the form given in Appendix 2.

Such a statement for the purposes of customs clearance and customs control is considered as a customs declaration.

3.6. In relation to one product or one set of goods (sets, tableware, etc.) not intended for production or other commercial activities:

if only one of the restrictions (cost or weight) specified in paragraphs 3.3.-3.4 is exceeded. of these Rules, a single rate of customs duties may be applied, calculated as a percentage of the customs value of taxable goods, in the amounts specified in paragraphs 3.3.-3.4. of these Rules.

3.7. In respect of goods not intended for production or other commercial activities, originating and imported by individuals from the CIS member states, a complete exemption from customs duties is applied, with the exception of customs duties in the cases provided for in paragraphs 1.7. and 1.8. of these Rules.

If the quantity of goods specified in Appendix 1, originating and imported by individuals from the CIS member states, exceeds the quantity provided for in this Appendix, then in relation to such excess, the general procedure and conditions of tariff and non-tariff regulation (economic policy measures) and taxation provided for participants in foreign economic activity.

3.8. The procedure for the import by individuals of goods originating from and imported from member states of the Customs Union or released for free circulation on the territory of these states is regulated by other regulations of the State Customs Committee of Russia adopted in accordance with the legislation of the Russian Federation.

3.9. For the purposes of calculating and paying customs duties, the customs value of goods imported by individuals into the customs territory of the Russian Federation is determined on the basis of the basic principle: the price at which this or a similar product is sold or offered for sale in the normal course of retail trade in conditions of full competition.

When importing (including shipping) goods into the customs territory of the Russian Federation in unaccompanied luggage, the customs value includes the costs of delivering such goods to the airport, port or other place of import into the Russian Federation.

3.10. Customs value of imported goods specified in clause 3.9. of these Rules, is declared by the individual moving the goods, respectively, in the cargo customs declaration or in the application provided for in paragraph 3.5. of these Rules. In order to confirm the declared value, the person submits documents (invoices, checks, certificates, etc.) to the customs authority. The customs authority has the right to make a decision on the correctness of the customs value of goods declared by a person.

In the absence of documents confirming the correctness of determination of the customs value declared by the person, or if there are grounds to believe that the declared value is not reliable, the customs authority can independently determine the customs value of the imported goods based on the data indicated in the catalogs of foreign companies engaged in the retail sale of goods, or other price information available to the customs authority in relation to such goods.

When using the specified price information, the customs authority may adjust it depending on the quality of the imported product, its reputation in the market, country of origin, time of manufacture and other factors affecting the price of the product.

If a person disagrees with the decision of the customs authority regarding the determination of the customs value of goods, this decision may be appealed in accordance with Section XIII of the Customs Code of the Russian Federation. When considering a complaint, a higher official of the customs authority or a higher customs authority has the right to order an examination.

3.11. If necessary, clarification of the procedure for determining customs value is communicated to the customs authorities of the State Customs Committee of Russia.

3.12. For goods subject to certification and not intended for production or other commercial activities, submission of a certificate is not required.

3.13. In case of failure to submit simultaneously with the customs declaration documents and additional information necessary for customs purposes, or failure to pay customs duties, goods imported by individuals are placed in temporary storage warehouses.

The maximum storage period for goods imported by individuals in temporary storage warehouses is one month.

4. EXPORT OF GOODS BY INDIVIDUALS FROM THE CUSTOMS TERRITORY OF THE RUSSIAN FEDERATION

4.1. The general procedure and conditions of tariff and non-tariff regulation (economic policy measures), taxation and customs clearance apply to goods exported by individuals in the following cases:

a) if the customs authority establishes that the goods are intended for production or other commercial activities;

b) if the total value of exported goods exceeds the limits specified in clause 4.2. of these Rules - in terms of such excess.

These goods are subject to declaration by submitting a cargo customs declaration to the customs authority.

4.2. Individuals can export goods in any way, including shipment, in a simplified, preferential manner with full exemption from customs duties, with the exception of customs duties in the cases provided for in paragraphs 1.7. and 1.8. of these Rules, subject to the following conditions:

a) the exported goods are not intended for production or other commercial activities;

b) the cost of goods does not exceed 10,000 US dollars inclusive.

The cost restrictions specified in subparagraph "b" do not apply to individuals - former citizens of the USSR, exporting goods in connection with resettlement to a new permanent place of residence within the states - former republics of the USSR, individuals moving from the Russian Federation to a permanent place residence in other foreign countries, as well as persons recognized in the prescribed manner as refugees and forced migrants.

4.3. The customs value of goods exported (including sent) from the customs territory of the Russian Federation is determined based on their free (market) price on the day the customs declaration is accepted by the customs authority.

4.4. The declaration of customs value and its determination are made in relation to the procedure provided for in paragraphs 3.10. and 3.11. of these Rules.

5. TEMPORARY IMPORT (EXPORT) OF GOODS BY INDIVIDUALS

5.1. Individuals, when traveling across the customs border of the Russian Federation, may temporarily import (export) goods not intended for production or other commercial activities, which these individuals need for personal use on the territory of the Russian Federation (in the country of temporary stay), as well as export (import) back temporarily imported (exported) goods, subject to declaration of goods of foreign origin to customs authorities upon initial entry (exit) without payment of customs duties, with the exception of customs duties in the cases provided for in paragraphs 1.7. and 1.8. of these Rules. Quotas and restrictions provided for by these Rules do not apply to these goods.

An approximate list of such goods is given in Appendix 3.

5.2. Only persons who have a permanent place of residence outside the Russian Federation can temporarily import goods into the customs territory of the Russian Federation in a simplified, preferential manner, and temporarily export them in the specified manner - persons who have a permanent place of residence in the Russian Federation and are temporarily traveling outside the Russian Federation.

5.3. Temporary import (export) of goods by individuals in a simplified, preferential manner is permitted with the permission of the customs authority and for a period not exceeding the period of the person’s actual stay on the territory of the Russian Federation (in the country of temporary stay), taking into account the purposes and all other circumstances of the trip (duration, season, etc.).

5.4. If there are grounds to believe that temporarily imported goods may not be returned, the customs authority issues a permit for the temporary import of goods only if customs duties are paid.

6. FINAL PROVISIONS

6.1. Individuals who are not individual entrepreneurs registered in accordance with the legislation of the Russian Federation cannot import goods into the customs territory of the Russian Federation and export goods from this territory in accordance with the customs regimes of re-import, transit, customs warehouse, duty-free store, processing at customs territory, processing under customs control, temporary import (export), free customs zone, free warehouse, processing outside the customs territory, re-export, destruction.

6.2. Repair of goods associated with their import into the customs territory of the Russian Federation or export from this territory by individuals who are not individual entrepreneurs registered in accordance with the legislation of the Russian Federation is carried out in accordance with other regulations of the State Customs Committee of Russia.

6.3. Import by individuals of goods originating from the CIS member states, intended for production or other commercial activities, is carried out in accordance with the general procedure and conditions of tariff and non-tariff regulation (economic policy measures), taxation and customs clearance, provided for participants in foreign economic activity by relevant international treaties Russian Federation. If, in accordance with the specified procedure and conditions, customs duties are due for payment, then such payments are paid in the form of a cumulative customs payment.

22) movement of goods across the customs border - import of goods into the customs territory of the customs union or export of goods from the customs territory of the customs union;

3) importation of goods into the customs territory of the customs union - the commission of actions related to crossing the customs border, as a result of which goods arrived in the customs territory of the customs union in any way, including sending in international mail, using pipeline transport and power lines, before their release by customs organs;

4) export of goods from the customs territory of the customs union - taking actions aimed at exporting goods from the customs territory of the customs union by any means, including sending by international mail, using pipeline transport and power lines, before actually crossing the customs border;

5) release of goods - an action of customs authorities allowing interested parties to use goods in accordance with the conditions of the declared customs procedure or in accordance with the conditions established for certain categories of goods that are not subject to placement under customs procedures in accordance with this Code;

31. Basic provisions on the movement of goods across the customs border.

Are fixed in ch. 22 TKTS

1. All persons on an equal basis have the right to move goods across the customs border in compliance with the provisions established by the customs legislation of the customs union and the legislation of the member states of the customs union.

2. Goods are moved across the customs border in the manner established by the customs legislation of the customs union.

Goods transported across the customs border are subject to customs control in the manner established by the customs legislation of the customs union and the legislation of the member states of the customs union.

When carrying out customs control, customs authorities and their officials do not have the right to establish requirements and restrictions not provided for by the customs legislation of the customs union and the legislation of the member states of the customs union.

4. When importing into the customs territory of the customs union and exporting from this territory goods necessary to eliminate the consequences of natural disasters, emergencies of a natural and man-made nature, military products necessary for carrying out peacekeeping activities or conducting exercises, as well as goods subject to rapid deterioration, live animals, radioactive materials, explosives, international mail, express cargo, humanitarian and technical assistance, messages and materials for the media and other similar goods, customs operations preceding the filing of a customs declaration are carried out as a matter of priority.

The places of movement of goods across the customs border are checkpoints across the state (customs) borders of the member states of the customs union or other places determined by the legislation of the member states of the customs union.

The movement of goods across the customs border is carried out in compliance with prohibitions and restrictions, unless otherwise established by this Code, international treaties of the member states of the customs union, decisions of the Customs Union Commission and regulatory legal acts of the member states of the customs union, issued in accordance with international treaties of the member states customs union, which establishes such prohibitions and restrictions.

The use and (or) disposal of goods moved across the customs border, before their release by the customs authority, is carried out in the manner and under the conditions established by the customs legislation of the customs union.

Goods imported into the customs territory of the Customs Union that have become unusable, spoiled or damaged due to an accident or force majeure before the completion of customs operations related to their placement under the customs procedure, including during the period of their temporary storage, as well as during the transportation of goods in in accordance with the customs procedure of customs transit, in the future, when performing customs operations in relation to them, they are considered the same as if they were imported into the customs territory of the Customs Union in an unusable, spoiled or damaged condition.

Interested persons and regulatory government bodies, with the permission of the customs authority, have the right to take samples and specimens of goods in cases established by this Code and (or) the legislation of the member states of the customs union.

A permit to take samples of goods is issued by the customs authority if such taking:

1) does not complicate customs control;

2) does not change the characteristics of the goods;

3) does not entail evasion of customs duties, taxes or non-compliance with prohibitions and restrictions.

3. A separate customs declaration for samples and specimens of goods is not submitted, provided that they are indicated in the declaration for goods.

Both Russians and citizens of other countries must adhere to certain rules when crossing the state border of the Russian Federation. Their content is aimed at regulating not only the order of movement of individuals across the demarcation line, but also the goods that they transport. Let us next consider the main requirements that are put forward for this type of movement.

Legislative regulation

All processes associated with the movement of both people and goods across the customs border are regulated by certain domestic regulations that are in force on the territory of the Russian Federation, as well as international documents signed with neighboring countries.

Currently, domestic regulation of movement across the Russian border occurs on the basis of the provisions presented by the Customs Code of the Russian Federation. The text of this document indicates not only the procedure for moving, but also the specifics of carrying out such actions. Moreover, this regulatory document prescribes a complete list of goods that are strictly prohibited from being transported across the demarcation line. Also, this act fully regulates certain measures of responsibility for violations committed in the field of crossing the customs border, as well as the procedure for bringing them to it.

As for international acts of this nature, among them the most extensive in content is the Customs Code concluded between the member countries of the Eurasian Economic Union, which includes the Russian Federation. Also, customs relations between the countries included in the association in question are, at certain points, regulated by the norms of the agreement “On the procedure for moving cash across the border.”

Concept of moving goods

The legislator gives a clear definition of the concept of “movement of goods”. One of the provisions of the Customs Code states that this action implies the commission of certain acts for the import or export of certain products across the border of the Russian Federation. It should be noted that these actions can be carried out not only using transport routes - the legislator includes in this concept goods and objects moved by postal shipments or using pipeline transport, power lines, etc.

As for the movement of individuals across the border, this concept represents the commission of actions represented in the form of a person actually crossing the state border. As noted in the legislation, this can be done both on foot and through the use of various types of transport, including land, air and water.

Any movement of goods and individual individuals must be carried out exclusively within the framework of the rules for crossing the customs border of the Customs Union and the Russian Federation.

Who is the declarant

When considering the specifics of the procedure for moving across the customs border, you should pay attention to the concept of “declarant”, which appears every now and then in the contents of the Customs Code. It means the person who is involved in the direct process of declaring those goods that are imported into the territory of the Russian Federation, as well as the one on whose behalf it is carried out, if it is carried out by a legally appointed representative.

In the event that the goods are transported in accompanying luggage, not only a Russian, but also a foreigner can act as a declarant. Even if this person has not yet reached the age of 16, then any of the accompanying parents will act as a declarant in the documentation. If there are no accompanying persons, then the minor is allowed to transport only those goods and amounts that are not subject to mandatory declaration.

Responsibilities of the declarant

In the process of moving goods, money, vehicles, and other valuables across the customs border, a person acting as a declarant is obliged to perform a number of actions prescribed by regulations governing issues in this area.

It should be noted that his main responsibility is to directly declare goods, which, at the first request of a customs officer, must be presented to him in the full transported volume. Also among the main responsibilities is the payment of duties and fees that are provided for by law for each group of goods. As a result of this action, the border guard officer is obliged to provide documents confirming the fact of its commission. In some cases, a person has the right to certain benefits when paying taxes and fees levied when processing goods transported across the customs border of the Russian Federation. In this situation, they should provide documents confirming this possibility.

The declarant is obliged to provide exclusively truthful information regarding the products transported. Moreover, the person must monitor the accuracy of the data specified in the contents of the declaration and be fully responsible for their veracity. If the declaration procedure is carried out orally, then documentary evidence of the specified information can be provided at the request of an authorized person.

In any situation, declarants are obliged to provide maximum assistance to the work of customs representatives related to the clearance of goods.

About declaration

Declaration is a certain process expressed by providing a customs officer with certain information regarding the objects being transported and their regime, which are necessary for carrying out customs operations. This information may be provided in written, oral or electronic form.

Declaration of goods orally is permitted only in relation to objects that are not among those that, on the basis of legislation, must be mentioned exclusively in writing. Oral declaration involves verbal communication to a customs officer of information regarding the absence of prohibited items in luggage, as well as those items that are subject to mandatory declaration in writing.

Declaration in a conclusive form implies the performance of certain actions that confirm the absence in the declarant’s luggage of such goods and objects that are subject to mandatory written mention. For this type of communication, two special corridors have been built at Russian Federation checkpoints - “red” and “green”. The first of them is intended for the movement of goods subject to mandatory written declaration, and the second - oral. Thus, the movement of a person through the “green” corridor means that he does not have objects that are subject to written declaration.

As for the written registration of the movement of goods, it is carried out by drawing up a declaration submitted to customs officials in two copies. All entries in the forms must be made exclusively by the declarant or his representative carrying out the direct movement of goods, in clear and legible handwriting. The customs declaration can be completed in both Russian and English.

List of goods for which a written declaration is required

The legislator has established a certain list of goods, the movement of which across the customs border of the EAEU must be accompanied by the presentation of a declaration in writing. These include personal belongings, the total value of which exceeds 65,000 rubles, and also weighing more than 35 kg. This action is also mandatory if an amount exceeding $10,000 (in any currency equivalent to the specified one) is exported outside the Russian Federation. As for funds transported on plastic cards, regardless of the amount in the account, they are not included in the declaration.

Domestic securities are also subject to declaration, including those that were previously imported into the territory of the state legally. The same applies to different types of precious metals, regardless of whether they are imported or exported. The legislator includes gold, platinum, silver, palladium, as well as osmium, ruthenium and iridium as precious metals. The same applies to precious stones, and these requirements apply even if the objects are imported temporarily.

Cultural, historical and artistic values ​​that are associated with certain events of peoples, technology, and science are subject to mandatory declaration in writing. The legislator also includes objects of decorative and applied art, as well as ancient orders, coins and rare collections of fauna and flora.

Without a written declaration, it is prohibited to transport alcoholic beverages with a volume of more than 2 liters and tobacco products containing more than 250 g of tobacco. The same applies to toxic and potent substances, as well as narcotic drugs, precursors and psychotropic substances.

The requirement under consideration also applies to vehicles, objects that may contain information constituting state secrets, and military products.

Customs clearance of goods

It should be noted that the movement of goods across the customs border of the Customs Union must be carried out exclusively within the framework of the procedure established by law. So, if it is followed, any person who has the intention, represented in the form of transporting goods across the Russian border, must certainly register it in the prescribed manner.

Clearance of goods must be carried out in strict accordance with the Customs Code. All demands made by border guards must be strictly justified and limited only to those requirements provided for by the legislation currently in force in the country.

The operations under consideration apply to all goods transported across the customs border, regardless of which country is their sender, what their origin is, or their destination.

The registration procedure begins at the time of import of products, with the provision of the appropriate declaration, completed in the prescribed manner. A person can express his intention to register both in writing and orally.

To carry out some operations to import goods, you must have an appropriate permit issued by the customs authority. If such provision is necessary, it must be issued at the time of submission of the declaration, completed in accordance with the established requirements and after the official is satisfied that all established requirements are met in relation to the imported goods.

The procedure for registering goods should be carried out only at the locations of customs authorities and only at the reasoned request of the declarant.

Documents required to move goods across the border

The full list of documents that border guards will require to complete customs clearance is public. Anyone can familiarize themselves with it by visiting the official portal of the customs service of the Russian Federation, as well as by studying the provisions presented in the content of the code in question.

The required documents, first of all, include those that certify the identity of the person importing the products. They also need to provide a transaction passport, specifications translated into Russian, proforma, invoice, packing list, as well as the manufacturer’s price list. In addition to all this, customs officers will certainly be interested in certificates confirming the legal origin of the goods, as well as written confirmation of the fact of payment for the goods by the buyer. Mandatory documents also include payment orders, a detailed description of the imported goods, an export declaration and insurance certificates, which indicate not only the insured amount of the goods, but also an additional 10% of it.

It should be noted that all documents whose originals are presented in a foreign language must be translated into Russian. They can be presented both in the original and in the form of copies certified by a notary. Moreover, the legislator allows their provision in electronic form.

Transfer of currency and securities

When considering the specifics of moving goods across the customs border of the Customs Union, you should definitely pay attention to the specifics of transporting securities and currency.

The legislator allows both the import and export of the objects in question across the border of the Russian Federation, however, in relation to this type of transported objects, there is a rule of mandatory declaration of funds exceeding an amount equivalent to 10,000 US dollars. When moving material assets across the customs border of the Customs Union, the total amount of money must be recalculated in relation to the dollar. As for the recalculation of foreign currency, this process is carried out in accordance with the rate established by the Central Bank at the time of transportation of valuables.

Import of passenger cars

Currently, many people are interested in the features of moving vehicles across the customs border. It should be noted that the legislator allows such an action to be carried out on a temporary basis, provided that the car will be in the territory of the Russian Federation with temporary registration rights for a period not exceeding 6 months.

In accordance with the accepted rules for moving vehicles across the customs border, the import of a passenger car is possible only if the person has paid all the duties and fees due for this. Citizens of foreign countries who transport their own vehicle for a period not exceeding the period during which its stay in Russia is planned may be exempt from paying additional amounts. In the event that the return movement of the vehicle across the customs border was made later than the declared period, then in this case the foreigner will have to pay all previously canceled fees in the established amounts.

Movement of goods across the customs border

The movement of goods across the customs border of the Customs Union is covered by the terms “import” and “export” of goods.

Import of goods into the customs territory of the Customs Union -carrying out actions related to crossing the customs border, as a result of which goods arrived in the customs territory of the Customs Union by any means, including sending in international mail, using pipeline transport and power lines, before their release by customs authorities.

Export of goods from the customs territory of the Customs Union -carrying out actions aimed at exporting goods from the customs territory of the Customs Union by any means, including sending by international mail, using pipeline transport and power lines, before actually crossing the customs border.

Consequently, movement cannot be associated with actual border crossing. It is characterized by a beginning, a period of time and an end, which is usually associated with customs clearance.

Basic principles of movement of goods and vehicles of international transport across the customs border

The principles of movement across the customs border are understood as: initial guidelines that must be followed by customs authorities and persons moving goods across the customs border of the Customs Union.

The basic principles of the movement of goods and vehicles for international transport across the customs border of the Customs Union arise from an analysis of the content of the basic provisions of the Customs Code of the Customs Union and the Law on Customs Regulation. They form the basis for the legal regulation of the movement of goods and vehicles for international transport, customs clearance and customs control. Let's look at these basic principles.

Equal right of all persons to move goods and vehicles across the customs border. All persons on an equal basis have the right to move goods and vehicles of international transport across the customs border of the Customs Union in the manner established by customs legislation (Article 150 of the Customs Code of the Customs Union). The essence of this principle is that the state cannot establish categories of persons who have the right to move goods. Customs officials cannot, at their discretion, without relying on the law, deprive a person of the right to import into the territory of the Customs Union and export from it goods and vehicles for international transport.

Possibility of establishing bans and restrictions on the import and export of certain goods is associated both with the application of various economic policy measures (non-tariff regulation measures), and with the application of prohibitions and restrictions of a non-economic nature necessary to protect life, health, ensure national security, and fulfill the international obligations of the member states of the Customs Union (Article 152 of the Customs Union Labor Code) .

The principle of the possibility of establishing a special regime for the movement of certain categories of goods indicates the possibility of applying both the basic legal regime of movement - using customs procedures, and other legal regimes that can be applied when moving supplies, vehicles for international transport, goods for personal use (clause 2 of Article 150 of the Labor Code of the Customs Union).

Mandatory customs clearance and customs control. All goods and vehicles of international transport transported across the customs border are subject to customs clearance and customs control in the manner and under the conditions provided for by the Customs Code of the Customs Union, the customs legislation of the member states of the Customs Union (clause 3 of Article 150 of the Customs Code of the Customs Union). Customs legislation may provide for cases of exemption of certain categories of goods from any forms of customs control (for example, inspection) or from the obligation to carry out certain customs operations (for example, declaration), which does not indicate the possibility of non-application of customs clearance and customs control to these goods in general.

The right to choose a customs procedure. Import and export of goods using customs procedures is the main way of moving goods across the customs border by participants in foreign trade activities.

Customs procedure -a set of rules defining, 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(Article 4 of the TKS). The right to choose a customs procedure is given to the person moving the goods. According to his application, one customs procedure can be replaced by another. The fixation of this principle actually means the opportunity for participants in foreign trade activities to independently determine the goals of moving goods into the customs territory and choose the optimal model of business activity related to the movement of goods.