Chapter 12.
TEMPORARY STORAGE OF GOODS
Article 99. Temporary Storage of Goods
Temporary storage of goods is a customs procedure under which foreign goods are stored exempt from customs duties and taxes and without subjecting them to any other restrictions stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities until said goods are released based on an assigned customs procedure or subjected to a different customs procedure.
Article 100. Temporary-Storage Warehouses
1. Temporary storage of goods is effected at temporary-storage warehouses unless this Chapter contains different provisions thereto.
2. Used as temporary-storage warehouses may be rooms and/or open plots of land specially designated and equipped for temporary-storage purposes and meeting the requirements stipulated by Article 107 of this Customs Code.
3. Temporary-storage warehouses constitute a customs control zone.
4. Goods may be placed into any temporary-storage warehouse with consideration of the restrictions stipulated by this Customs Code.
Article 101. Placement of Goods at Temporary-Storage Warehouses
1. Temporary-storage warehouses may be used for accommodating any kinds of foreign goods including those imported to the customs territory of the Russian Federation in violation of the provisions of the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities prohibiting their importation (Item 1 of Article 13).
2. The goods capable of damaging other merchandise or requiring special storage conditions ought to be placed at temporary-storage warehouses or in their compartments specially equipped for storage of such kinds of goods in accordance with the mandatory requirements pursuant to the Federal Law on Technical regulations.
3. Temporary-storage warehouses may also be used for storing goods in those instances stipulated by Articles 377 and 391 of this Customs Code.
Article 102. Documents Required for Placing Goods at a Temporary-Storage Warehouse
1. In instances of placing goods at a temporary-storage warehouse the person responsible for said goods shall be obliged to present to the customs authorities the documents containing information on the name and location of the goods dispatcher (recipient) as specified in the available waybills and other shipment documents; the country of departure (destination); the goods description and quantities; the number of freight cases, their marking and package categories; the goods invoice prices; the goods gross weight (in kilograms) or volume (in cubic metres); the goods classification codes according to the Harmonised Commodity Description and Coding System or the Nomenclature of Goods subject to Foreign Trade specifying at least four initial digits.
The Federal Customs Authority has the right to shorten the list of information stated in Item 1) herein with consideration of the means of transport as well as the categories of persons responsible for the shipment of goods and means of transport.
2. The following documents are required for placing goods in temporary-storage warehouses:
- the documents stipulated by Articles 73 through 76 of this Customs Code in case goods are subjected to temporary storage at their point of entry;
- the documents stipulated by Articles 81 of this Customs Code for other cases of subjecting goods to temporary storage.
If the submitted documents do not contain the information required by Item 1 herein, the person responsible for subjecting goods to temporary storage shall be obliged to furnish the missing details by way of submitting other available documents or providing additional documents compiled by him (or by another person duly instructed by him) at his discretion.
3. In instances of the placement of goods at a temporary-storage warehouse, the customs authorities have no right to demand any information other than that specified in Item 1 herein.
4. The person responsible for placing goods in a temporary-storage warehouse has the right to submit the required documents in their electronic versions as is stipulated by this Customs Code.
Article 103. Terms of Temporary Storage
1. The term of temporary storage of merchandise shall be restricted to two months.
Upon a motivated request by an interested person, the customs authorities may prolong said period.
The maximum term of temporary storage of merchandise cannot exceed four months unless this Article contains different provisions thereto.
2. The period of storage of perishable products at a temporary-storage warehouse shall be determined by the time ensuring preservation of the products’ consumer properties and their subsequent utilisation, which period may not exceed the term of temporary storage stipulated by Item 1 herein.
3. In the cases stipulated by Item 1 of Article 13 and Item 8 of Article 377 of this Customs Code, temporary storage of merchandise ought to be completed within the time limits specified in these two articles. Extension of these time terms is not permissible.
4. Timing of the term of temporary storage begins on the date of placement of goods at a temporary-storage warehouse or from the date when such goods have been subjected to the status of temporary-storage in accordance with this Customs Code. In case throughout their haulage from the point of entry to the customs territory of the Russian Federation to the place of location of the customs office goods enjoy the status of domestic customs transit, timing of their temporary storage term shall be resumed on the date of completion of its domestic customs transit procedure.
5. Disposal of the goods upon the expiration of the terms stipulated by this Article shall be effected in accordance with Chapter 41 of this Customs Code.
Article 104. Operations with Goods Placed in a Temporary-Storage Warehouse
1. The persons endowed with special powers with regard to goods subjected to temporary storage and their representatives have the right to perform ordinary operations required for ensuring the goods preservation in an unchanging state (including the goods’ inspections, measurements and movement within the limits of the temporary-storage warehouse) provided such operations will not entail any change of the goods condition, damage their packaging and/or change the customs identification facilities affixed to them.
2. Other operations with merchandise, which are not specified in Item 1 herein, (including taking of the goods samples and specimens, repairs of damaged packaging, as well as the operations aimed at preparing goods for departure from the temporary-storage warehouse and their subsequent haulage) may be effected upon permission of the customs authorities by the persons endowed with special powers with regard to the goods subjected to temporary storage and by their representatives.
The customs authorities have the right to deny permission for such operations if their performance may cause the loss of goods or change of their condition.
Article 105. Damaged or Ruined Merchandise
Merchandise which has been damaged or ruined as a result of an accident or force majeure in the course of its temporary storage shall be subject to the customs procedure determined by the declarant, as if they had been imported to the customs territory of the Russian Federation in a broken down, perished or damaged condition.
Article 106. Types of Temporary-Storage Warehouses
1. Temporary-storage warehouses may be of open or of closed type.
2. Temporary-storage warehouses shall have the status of open-type warehouses if they are suitable for storage of any kinds of merchandise and are accessible by any persons.
3. Temporary-storage warehouses shall have the status of closed-type warehouses if they are intended for the storage of goods belonging to the warehouse owner (Article 108) or for temporary storage of specific kinds of merchandise including the goods that have limited and/or require special storage conditions.
Article 107. Technical and Engineering Requirements to Facilities and Location of Temporary-Storage Warehouses
1. The rooms and/or open plots of land intended for use as a temporary-storage warehouse ought to be designed and equipped so as to ensure preservation and safety of merchandise, preclude admission to goods of any unauthorised persons (who are not the warehouse employees, who have no powers with regard to the goods and who are not representatives of the persons who have such powers), as well as enable customs control inspection of said goods. Temporary-storage warehouses ought to be located in reasonable proximity to transportation hubs or transport mainlines.
2. The rooms and/or open plots of land intended for use as a temporary-storage warehouse ought to be equipped with a guarded parking territory adjacent to it for accommodating the means of transport used for carrying goods throughout the period required for completing the domestic customs transit procedure. Said territory constitutes a customs control zone. The means of transport used for haulage of goods in customs custody may enter said zone at any time of day or night.
3. According to Items 1 and 2 of this Article, the Federal Customs Authority establishes mandatory requirements to the technical facilities of temporary-storage warehouses and the territories adjacent thereto with a view to ensuring observance of customs control procedures.
4. The customs authorities may resolve not to apply some of the criteria stipulated by Item 1 herein to the technical and engineering facilities of closed-type warehouses which are located on the territories of enterprises and which are owned by the persons involved in goods production operations.
Note: For the purpose of application of the provisions of this Chapter, a means of transport is defined as a vehicle for carrying goods within the customs territory of the Russian Federation.
Article 108. Owners of Temporary-Storage Warehouses
1. A temporary-storage warehouse may be owned by a Russian juridical person included in the Register of Owners of Temporary-Storage Warehouses.
2. The owner of a temporary-storage warehouse shall be obliged to ensure storage of goods in customs custody in the instances and on the terms stipulated by this Customs Code.
3. Relations between the owner of the temporary-storage warehouse and the persons committing their goods for storage are established on a contractual basis. The owner of a temporary-storage warehouse (except for the owner of a closed-type warehouse, which is used for storing merchandise belonging to its owner) is not permitted to decline concluding a temporary storage contract provided he (or she) has adequate facilities for effecting temporary storage of goods.
4. Temporary-storage warehouses may be owned by customs offices without entering them in the Register of Owners of Temporary-Storage Warehouses (Article 115). The Federal Customs Authority shall be obliged to publish in its official releases at least once in six months the register of temporary-storage warehouses owned by customs offices, as well as the changes made in said register.
Article 109. Terms of Entry into the Register of Owners of Temporary-Storage Warehouses
1. The terms of entry into the Register of Owners of Temporary-Storage Warehouses are, as follows:
(1) ownership (possession as private property, lease or economic administration) of a room and/or an open plot of land intended for use as a temporary-storage warehouse and meeting all laid requirements thereto (Article 107);
(2) guarantee of dutiable payments as per Article 339 of this Customs Code;
(3) availability of the applicant’s civil liability insurance policy covering the cases, which may occur as a result of damage caused to the goods belonging to other persons trusted for storage to the owner of said temporary-storage warehouse, or due to breach by other persons of their commitments pursuant to their temporary storage contracts. The insurance premium, which the insurer shall be obliged to cover in the event of occurrence of each insurance case to the persons whose property interests have been damaged, shall be determined proceeding from the useful area or useful volume, and it shall be calculated on the basis of 3,500.00 roubles per square metre of useful area if goods were stored at an open plot of land used as a temporary-storage warehouse, or on the basis of 1,000.00 roubles per cubic metre of useful volume if goods were stored in the room used as a temporary-storage warehouse, but it may not be below the sum of two million roubles.
2. In case ownership of rooms and/or open plots of land is exercised on the basis of a lease agreement, such an agreement ought to be concluded for a period of at least one year as on the date of submission of the application for entry into the Register of Owners of Temporary-Storage Warehouses.
Article 110. Application for Entry into the Register of Owners of Temporary-Storage Warehouses
1. The record certifying entry of a person into the Register of Owners of Temporary-Storage Warehouses shall be made based on an application submitted by the person meeting the criteria specified in Articles 108 and 109 of this Customs Code.
2. Said application for the entry into the Register of Owners of Temporary-Storage Warehouses should contain:
(1) an application to the customs office concerned with a request to be entered into the Register of Owners of Temporary-Storage Warehouses;
(2) information pertaining to the applicant’s name, organisational and juridical form, location, open bank accounts, as well as the size of the authorised (equity) capital, the authorised investment fund or the applicant’s share therein;
(3) information pertaining to the type of the temporary-storage warehouse (in case of setting up a temporary-storage warehouse of closed type, substantiation of the necessity and expediency of setting up a temporary-storage warehouse of such type);
(4) information on the available rooms and/or open plots of land owned by the applicant and intended for use as a temporary-storage warehouse, their location, arrangement, facilities, and equipment;
(5) information on dutiable payments as per Article 339 of this Customs Code;
(6) information on the applicant’s civil liability insurance policy.
3. The application for entry into the Register of Owners of Temporary-Storage Warehouses should be supplemented with the following documents certifying the declared information, including:
- the applicant’s incorporation documents and the document certifying the applicant’s entry as a juridical person in the General State Register of Juridical Persons;
- the certificate of the applicant’s state registration as a juridical person;
- the certificate of the applicant’s registration by the tax authorities;
- the documents certifying the applicant’s right of ownership of the rooms and/or open plots of land intended for use as temporary-storage warehouses;
- the plans and drawings of the rooms and/or open plots of land intended for use as temporary-storage warehouses;
- the documents certifying the size of the completely formed authorised (equity) capital, the authorised investment fund or the applicant’s share therein;
- the documents certifying the applicant’s guarantee of dutiable payments as per Article 339 of this Customs Code;
- the bank references certifying the applicant’s accounts opened in them;
- the applicant’s insurance policy.
Each territorially separate room and/or territorially separate open plot of land intended for use as a temporary-storage warehouse shall require a separate application.
Article 111. Certificate of Entry into the Register of Owners of Temporary-Storage Warehouses
1. Entry of the owner of a temporary-storage warehouse into the Register of Owners of Temporary-Storage Warehouses shall be effected separately for each territorially separate room and/or territorially separate open plot of land used as a temporary-storage warehouse. The owner of the temporary-storage warehouse is issued an individual Certificate of Entry into the Register of Owners of Temporary-Storage Warehouses for each territorially separate room and/or territorially separate open plot of land used as a temporary-storage warehouse.
2. The certificate on entry into the Register of Owners of Temporary-Storage Warehouses shall contain:
(1) the name of the owner of a temporary-storage warehouse, the definition of his (or her) organisational and juridical entity and its location;
(2) information on ownership of each room and/or open plot of land which are used as a temporary-storage warehouse;
(3) information on the amounts and form of guarantee of dutiable payments to be made as per Article 339 of this Customs Code;
(4) designation of the type of the temporary-storage warehouse;
(5) designation of location of the temporary-storage warehouse.
3. The Certificate of Entry into the Register of Owners of Temporary-Storage Warehouses shall remain in force for a period of five years.
Article 112. Obligations of the Owner of a Temporary-Storage Warehouse
1. The owner of a temporary-storage warehouse shall be obliged to:
(1) observe the terms and requirements stipulated by this Customs Code with regard to goods in customs custody;
(2) keep a record of the stored goods in customs custody and submit to customs authorities reports on the storage of said goods (Article 364);
(3) ensure safety of merchandise and intactness of means of transport kept at the temporary-storage warehouse or on the guarded territory adjacent to it constituting the customs control zone;
(4) ensure round-the-clock accommodation at the warehouse or on the guarded territory adjacent to it constituting a customs control zone of the goods and means of transport;
(5) preclude access of any unauthorised persons to the goods and means of transport located on the premises of the temporary-storage warehouse and/or on the guarded territory adjacent to it without permission of the customs authorities;
(6) disburse customs duties and taxes in the instances stipulated by Item 2 herein, as well as per Item 1 of Article 90 of this Customs Code if the owner of said bonded warehouse holds a valid permit for the domestic customs transit procedure.
2. The owner of a temporary-storage warehouse shall be responsible for disbursement of customs duties and taxes levied on the goods kept at the temporary-storage warehouse in case of their loss or release without requisite permission by customs authorities. The owner of a temporary-storage warehouse shall not be responsible for disbursement of customs duties and taxes levied on the goods that have been irretrievably lost as a result of an accident, due to force majeure or their natural diminution under normal storage conditions.
Article 113. Withdrawal of Certificate of Entry into the Register of Owners of Temporary-Storage Warehouses
The Certificate of Entry into the Register of Owners of Temporary-Storage Warehouses may be revoked by the customs authorities in the following situations:
(1) breach by the owner of a temporary-storage warehouse of at least one of the terms of entry into the Register of Owners of Temporary-Storage Warehouses set forth by Article 109 of this Customs Code;
(2) breach by the owner of a temporary-storage warehouse of his (or her) obligations stipulated by Sub-Item 6) of Item 1 in Article 112 of this Customs Code;
(3) multiple cases of application of administrative penalties to the owner of the temporary-storage warehouse due to non-fulfilment by the latter of his (or her) responsibilities or the administrative offences in the sphere of the customs system stipulated by Articles 16.1, 16.2, 16.3, 16.9, 16.11, 16.13, 16.14 and 16.15 of the Code of the Russian Federation on Administrative Offences.
Article 114. Operations with Merchandise in case of Exclusion of the Owner of a Temporary-Storage Warehouse from the Register of Owners of Temporary-Storage Warehouses
In case the Certificate of Entry into the Register of Owners of Temporary-Storage Warehouses has been revoked or the owner of a temporary-storage warehouse excluded from the Register of Owners of Temporary-Storage Warehouses due to other reasons merchandise stored in the temporary-storage warehouse ought to be transferred to another temporary-storage warehouse within two months following the date of said exclusion. Placement of goods in said temporary-storage warehouse shall be precluded beginning from the date following the date of exclusion of the owner of said temporary storage warehouse from the Register of Owners of Temporary-Storage Warehouses.
Article 115. Storage of Merchandise at Customs Temporary-Storage Warehouses
1. The customs temporary-storage warehouses are warehouses of an open type, and they should meet the criteria set forth by Article 107 of this Customs Code.
2. Throughout storage of merchandise at a customs-owned temporary-storage warehouse, the relations between the customs authorities and the persons placing goods for storage at said warehouse shall be regulated by this Customs Code and the Civil Code of the Russian Federation. The contract for storage concluded by a customs office with a person placing goods at a customs temporary-storage warehouse shall be regulated by the provisions of civil law of the Russian Federation pertaining to a public contract. The customs authorities are not permitted to decline conclusion a storage contract if said warehouse has adequate storage facilities.
Article 116. Peculiarities of Temporary Storage of Goods Transported by Railway
1. Upon request of the railway authorities, temporary storage of goods transported by rail prior to its unloading is permitted inside the railway cars located on the railway tracks of this railway in the places which do not have the status of temporary-storage warehouses provided their location has been coordinated with the respective customs authorities.
Said places constitute a customs control zone. The railway shall be obliged to ensure the safety of the goods and preclude any access to them by unauthorised persons.
2. The goods stored inside the means of transport in the customs control zone based on this Article are regarded for customs clearance purposes as goods under customs temporary storage. Unloading of such goods and their movement to other locations can only be effected with a permission of respective customs authorities.
3. In case of loss of goods stored inside the means of transport in the customs control zone or its release without permission of customs authorities, the railway authorities shall be liable for the disbursement of customs duties and taxes.
Article 117. Temporary Storage at a Warehouse Owned by Goods Recipient
1. The customs authorities may permit the temporary storage of goods at a warehouse owned by the goods recipient in the following situations:
- in case of application of simplified customs procedures envisaged for specific persons (Article 68);
- when goods subject to temporary storage require special storage conditions while temporary-storage warehouses adapted for storing such merchandise are not available anywhere in reasonable proximity from the place of its receipt;
- if goods recipients are state bodies or state agencies.
2. In issuing permission for temporary storage of goods at the warehouse owned by the goods recipient the customs authorities have the right to demand that requisite customs duties and taxes be disbursed.
3. When goods recipient opts to store goods in his own warehouse, he shall be obliged to abide by all the other provisions of this Chapter. Storage of foreign goods belonging to a third person in the warehouse owned by the goods recipient is prohibited.
Article 118. Placement of Goods in a Temporary-Storage Warehouse by Customs Authorities
1. In the instances stipulated by Item 1 of Article 13, Articles 377 and 391 of this Customs Code, goods may be placed in a temporary-storage warehouse by the customs authorities.
Remuneration for storage and reimbursement of losses incurred by the owner of the temporary-storage warehouse in such situations shall be provided by the persons specified in the above Articles.
2. In the instances when storage expenses are compensated from the federal budget, the customs authorities shall repay compensation to the owner of the temporary-storage warehouse within the limits of required and documentarily substantiated expenditures incurred by the owner of temporary-storage warehouse during storage of said goods.
|
