Chapter 19. CUSTOMS ECONOMIC PROCEDURES
§5 Bonded [Customs] Warehouse
Article 215. Content of the Customs Procedure
The bonded [customs] warehouse constitutes a customs procedure under which the goods imported to the customs territory of the Russian Federation are stored in customs custody without payment of customs duties, taxes and without application of any economic restrictions established pursuant to the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities, whereas the goods intended for export are stored in customs custody on the terms and conditions stipulated by this Paragraph.
Article 216. Bonded Warehouses
1. Bonded warehouses are set up in specially allocated and equipped rooms or on specialised territories and/or open plots of land meeting the requirements set forth by Article 225 of this Customs Code.
The goods placed under the customs procedure of the bonded warehouse shall be stored in bonded warehouses, except the goods specified in Item 4 of Article 217 of this Customs Code.
2. Bonded warehouses constitute a customs control zone.
3. Goods may be placed for storage to any bonded warehouse with consideration of the restrictions stipulated by this Customs Code.
Article 217. Terms of Placement of Goods under the Customs Procedure
1. Any merchandise may be placed under the customs procedure of the bonded warehouse except the goods and commodities whose importation to and exportation from the Russian Federation is prohibited or the goods subject to the restrictions and prohibitions stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities and listed in the Register authorised by the Government of the Russian Federation, as well as the goods and commodities whose the “good-for-use” period on the date of their declaration for the customs procedure of the bonded warehouse is shorter than the terms stipulated by Item 2 of Article 218 of this Customs Code.
2. The goods capable of damaging other goods or requiring special storage conditions ought to be stored in specially equipped bonded warehouses or in isolated rooms thereof with the observance of all mandatory requirements predicated on the Law of the Russian Federation on Technical Regulations.
3. Placed under the customs procedure of the bonded warehouse may be merchandise that was previously subjected to other customs procedures. In the instances stipulated by this Customs Code, foreign goods may also be placed for storage in a bonded warehouse for the purpose of suspending their terms of customs procedures, which do not involve release of goods for free circulation.
4. The goods located in reasonable proximity from a bonded warehouse whose dimensions preclude their placement inside the warehouse may be subjected to the customs procedure of the bonded warehouse without their de facto storage therein upon a written resolution to that effect issued by the customs office concerned. In this case, the declarant of the goods’ customs status of the bonded warehouse shall be obliged to submit to the customs office concerned his (or her) guarantee of the dutiable payments in the amount equivalent to that payable for the goods in the instance of their release for free circulation, as well as make a commitment to observe all the terms and conditions stipulated by this Paragraph.
Note: transfer of goods to any third person for use or disposal of by any other way, including the goods’ alienation during their term of the customs procedural status of the bonded warehouse, is prohibited.
Article 218. Time Terms of Storage of Merchandise in a Bonded Warehouse
1. The maximum term of storage of merchandise in a bonded warehouse is three years.
2. Merchandise with a limited “good-for-use” and/or “good-for-sale” period should be subjected to the customs procedure other than the bonded warehouse and removed from the warehouse not later than 180 days prior to the expiration of its “good-for-use” and/or “good-for-sale” periods with the exception of perishable products whose terms of storage may be shortened by the decision passed by the Federal Customs Authority.
3. Merchandise term of storage shall be stated in the customs declaration within the time terms stipulated by this Article by the person responsible for placing said merchandise under the customs procedure of the bonded warehouse.
4. Upon a motivated request by the person responsible for placing merchandise under the customs procedure of the bonded warehouse, a customs office concerned may extend its term of storage within the time terms stipulated herein.
Article 219. Operations with Goods Stored in a Bonded Warehouse
1. The persons endowed with special powers with regard to merchandise placed for storage in bonded warehouses and their representatives have the right to perform ordinary operations required for ensuring the goods preservation in unchanging state including the goods’ inspections, measurements and movement within the limits of the bonded warehouse provided such operations will not entail any change of the goods condition, damage their packaging and/or change the identification facilities affixed to them.
2. Other operations with merchandise, which are not specified in Item 1 herein, including taking samples and specimens of the goods, performing repairs on damaged packaging, as well as the operations needed for preparing goods for departure from the bonded warehouse and their subsequent haulage, such as breaking up consignments, formation of goods batches, goods grading, packaging, repackaging, marking and operations for improvement of their consumer properties, may be effected upon the express permission of the customs authorities by the persons endowed with special powers with regard to the goods and their representatives.
The customs authorities have the right to deny permission for such operations if their performance may cause loss of goods or change of their essential properties.
3. The samples and specimens of foreign goods shall be liable for customs duties and taxes identical to those payable for such goods at the instance of their release for free circulation, except the instance when such samples and/or specimens are returned to the bonded warehouse within one month.
4. Alienation of merchandise stored in a bonded warehouse, as well as re-assignment of its ownership rights, the rights to utilise and/or dispose of it will be permissible provided the customs authorities concerned have been preliminarily notified in writing of such measures, except the goods specified in Item 4 of this Customs Code. The person who has thereby acquired ownership rights of said merchandise should be obliged to submit to the customs authorities his (or her) written obligation to observe the terms and conditions stipulated by this Paragraph with regard to that merchandise. Starting from the day following the day on which the customs authorities received this written obligation, the person who has acquired ownership rights of said merchandise shall be endowed with the rights and assume the responsibilities stipulated by this Customs Code for the person who has placed merchandise for storage in a bonded warehouse.
5. Upon written permission issued by the customs authorities goods may be moved from one bonded warehouse to another before expiry of the time terms specified in Article 218 of this Customs Code. In this situation, the term of storage of merchandise in a bonded warehouse is not interrupted or suspended.
Article 220. Exemption of Export Goods from Dutiable Payments and Indemnity of Paid Taxes and Duties
1. When foreign goods designated for exportation from the customs territory of the Russian Federation, which have been subjected to other customs procedures, are placed for storage to a bonded warehouse, they shall be exempted from customs duties and taxes, or the previously paid amounts of customs duties and taxes shall be reimbursed by customs authorities provided such exemptions and indemnity were stipulated for the goods’ de facto exportation from the customs territory of the Russian Federation. In case said foreign goods are not exported from the customs territory of the Russian Federation, all the customs duties and taxes from which said goods were exempted or which were reimbursed shall be repaid to the customs authorities including the interests thereof. Calculations of the amounts of import duties and taxes, as well as of the interests thereof shall be based on the requirements regulating termination of the term of the preceding customs procedure and in compliance with the terms and conditions regulating placement of goods under the newly selected customs procedure opted by the goods declarant for disposal of said goods on the customs territory of the Russian Federation.
2. The Russian goods intended for exportation from the customs territory of the Russian Federation in accordance with the export customs procedure shall be exempted from domestic taxes, or the domestic taxes levied thereto shall be reimbursed or indemnified if such exemption, reimbursement or indemnity are stipulated for the goods’ de facto exportation from the customs territory of the Russian Federation in accordance with the Russian legislation on taxes and duties. If such goods have not been exported within six months from the date of their placement in the bonded warehouse, said exemption, reimbursement and indemnity shall be charged including the interest calculable on the basis of the refinance rates established by the Central Bank of the Russian Federation which was in effect throughout the entire period of storage of goods in the bonded warehouse in accordance with the procedures specified by this Customs Code for levying customs payments.
Article 221. Broken Down, Perished or Damaged Merchandise
Merchandise which has been broken down, perished or damaged 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 said merchandise were imported to the customs territory of the Russian Federation in broken down, perished or damaged condition.
Article 222. Determination of Goods Customs Value at instance of their Release for Free Circulation
Whereas calculation of customs duties and taxes levied based on this Customs Code is based on the customs value of goods and/or their quantities following their storage in a bonded warehouse, at the instance of goods release for free circulation, their customs value and/or quantities shall be determined as of the date of their release for free circulation.
Article 223. Completion of Customs Procedures
1. Merchandise stored in a bonded warehouse should be declared for a different customs procedure not later than on the day of expiry of its term of storage in a bonded warehouse (Article 218) in compliance with the terms and conditions stipulated by this Customs Code.
Upon expiry of said term of storage, disposal of such merchandise shall be regulated by Article 41.
2. Any person who is authorised to act as a declarant as per Article 126 of this Customs Code has the right to perform the customs operations required for completing the term of the customs procedure of the bonded warehouse in accordance with this Customs Code.
3. Upon release from the bonded warehouse of the merchandise, which previously enjoyed the customs procedure of temporary importation, for its subsequent use on customs territory of the Russian Federation in compliance with the terms and conditions of this procedure, the term of the merchandise’s temporary importation is resumed. In case of its release for free circulation, calculation of dutiable payments thereto shall be made as per Article 214 of this Customs Code.
4. As regards the merchandise subject to the customs procedure of storage in a bonded warehouse, the bonded warehouse owner has the right to declare the customs procedure of merchandise destruction.
Article 224. Types of Bonded warehouses
1. Bonded warehouses may be of open or of closed type.
Bonded 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.
Bonded warehouses shall have the status of closed-type warehouses if they are intended for the storage of goods belonging to the warehouse owner (Article 226).
2. The Government of the Russian Federation has the right to determine the categories of merchandise, which may be stored in closed-type bonded warehouses.
3. The open- and closed-type bonded warehouses may be used for storing specific kinds of merchandise requiring special storage conditions or capable of causing damage to other goods (specialised bonded warehouses).
Article 225. Technical and Engineering Requirements to Facilities and Location of Bonded Warehouses
1. The rooms and/or open plots of land intended for use as a bonded 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. The place of location of bonded warehouses shall be chosen with consideration of the interests of trade organisations and other interested persons.
2. Based on Items 1 of this Article, the Federal Customs Authority establishes mandatory requirements to the technical facilities, equipment and the place of location of bonded warehouses and/or open plots of land designated for use as bonded warehouses.
Article 226. Owners of Bonded warehouses
1. A bonded warehouse may be owned by a Russian juridical person included in the Register of Owners of Bonded Warehouses.
2. The owner of a bonded 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 bonded warehouse and the persons committing their goods for storage are established on a contractual basis. The owner of an open-type bonded warehouse is not permitted to decline concluding a goods storage contract provided he (or she) has adequate storage facilities.
4. Bonded warehouses may be owned by customs offices without entering them in the Register of Owners of Bonded Warehouses. The Federal Customs Authority shall be obliged to publish in its official releases at least once in six months the register of bonded warehouses owned by the customs authorities, as well as the changes made in said register.
Article 227. Terms of Entry onto the Register of Owners of Bonded Warehouses
Article 227. Terms of Entry onto the Register of Owners of Bonded Warehouses
(1) ownership (possession as private property, lease or economic administration) of rooms and/or open plots of land suitable for use in capacity of a bonded warehouse and meeting all laid requirements thereto (Article 225);
(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 bonded warehouse, or due to breach by other persons of their commitments pursuant to their goods 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 bonded 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 bonded 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 the period of at least one year as on the date of submission of the application for entry into the Register of Owners of Bonded Warehouses.
Article 228. Application for Entry onto the Register of Owners of Bonded Warehouses
1. The record certifying entry of a person into the Register of Owners of Bonded Warehouses shall be made based on an application submitted by the person meeting the criteria specified in Article 226 of this Customs Code.
2. Said application for the entry into the Register of Owners of Bonded Warehouses should contain:
(1) an application to the customs office concerned with a request to be entered into the Register of Owners of Bonded 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 bonded warehouse (in case of setting up a bonded warehouse of closed type, substantiation of the necessity and expediency of setting up a bonded 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 bonded 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 Bonded 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 bonded warehouses;
- the plans and drawings of the rooms and/or open plots of land intended for use as bonded 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.
4. Each territorially separate room and/or territorially separate open plot of land intended for use as a bonded warehouse shall require a separate application.
Article 229. Certificate of Entry onto the Register of Owners of Bonded Warehouses
1. Entry of the owner of a bonded warehouse onto the Register of Owners of Bonded Warehouses shall be effected with regard to each territorially separate room and/or territorially separate open plot of land used as a bonded warehouse. The owner of the bonded warehouse is issued an individual Certificate of Entry into the Register of Owners of Bonded Warehouses for each territorially separate room and/or territorially separate open plot of land used as a bonded warehouse.
2. The certificate of entry onto the Register of Owners of Bonded Warehouses shall contain:
(1) the name of the owner of a bonded 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 bonded 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 bonded warehouse;
(5) designation of location of the bonded warehouse.
3. The Certificate of Entry onto the Register of Owners of Bonded Warehouses shall remain in force for the period of five years.
Article 230. Obligations of the Owner of a Bonded Warehouse
1. The owner of a bonded warehouse shall be obliged to:
(1) observe the terms and requirements stipulated by this Customs Code with regard to goods stored in a bonded warehouse;
(2) keep record of the stored goods in customs custody and submit to the customs authorities reports on storage of said goods (Article 364);
(3) ensure safety of merchandise stored at the bonded warehouse;
(4) preclude access to the stored goods of any unauthorised persons without the permission of the customs authorities;
(5) pay 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 bonded warehouse shall be responsible for payment of customs duties and taxes levied on the goods kept at the bonded warehouse in case of their loss or release without the requisite permission by the customs authorities. The owner of a bonded warehouse shall not be responsible for payment 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 231. Withdrawal of Certificate of Entry onto the Register of Owners of Bonded Warehouses
The Certificate of Entry onto the Register of Owners of Bonded Warehouses may be revoked by the customs authorities in the following situations:
(1) breach by the owner of a bonded warehouse of at least one of the terms of entry into the Register of Owners of Bonded Warehouses set forth by Article 227 of this Customs Code;
(2) breach by the owner of a bonded warehouse of his (or her) obligations stipulated by Sub-Item 5) of Item 1 in Article 230 of this Customs Code;
(3) multiple cases of application of administrative penalties to the owner of the bonded 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 232. Operations with Merchandise in case of the Exclusion of the Owner of a Bonded Warehouse from the Register of Owners of Bonded Warehouses
In case the Certificate of Entry onto the Register of Owners of Bonded Warehouses has been revoked or the owner of the bonded warehouse excluded from the Register of Owners of Bonded Warehouses due to other reasons, the goods stored in the bonded warehouse ought to be transferred to another bonded warehouse within two months following the date of said exclusion. The owner of the bonded warehouse shall be obliged to notify the persons who placed their merchandise for storage in said bonded warehouse within three days from the date of his (or her) exclusion from the Register of Owners of Bonded Warehouses. Placement of goods to said bonded 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 Bonded Warehouses.
Article 233. Storage of Merchandise at Bonded Warehouses Owned by Customs Offices
1. The bonded warehouses owned by customs offices are warehouses of open type, and they should meet the criteria set forth by Article 225 of this Customs Code.
2. Throughout storage of merchandise at bonded warehouses owned by customs offices, the relations between the customs authorities and the persons placing goods for storage at said warehouses 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-owned bonded warehouse shall be regulated by the requirements 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.
Acceptance of merchandise for storage by a customs office shall be certified by a receipt to that effect issued to the person who places his (or her) merchandise for storage at a customs-owned bonded warehouse, the form of the receipt being determined by the Federal Customs Authority.
3. The rights, obligations, and responsibilities vested in the customs authorities owing to the fulfilment by customs offices of their obligations pursuant to storage of merchandise in bonded warehouses stem from the essence of said obligations based on the general storage requirements stipulated by the Civil Code of the Russian Federation with consideration of the provisions set forth by this Customs Code.
The customs authorities shall be responsible for reimbursement of customs duties and taxes levied on the goods kept in a customs-owned bonded warehouse in case of loss of the goods stored therein, except the cases when the goods have been irretrievably lost as a result of an accident, due to force majeure, or as a result of their natural diminution under normal storage conditions.
4. Storage of goods at a customs-owned bonded warehouse is free of charge. The person who has placed his (or her) goods for storage in a customs-owned bonded warehouse shall be obliged to cover the expenses incurred by the storage of goods as per Item 2 of Article 897 of Part Two of the Civil Code of the Russian Federation pursuant to the procedure approved by the Government of the Russian Federation.
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