Chapter 23.
CONVEYANCE OF GOODS BY NATURAL PERSONS
Article 281. Conveyance of Goods across the Customs Border by Natural Persons for Personal, Family-Related, Household and Other Needs Not Associated with Person’s Entrepreneurial Activities
1. The goods declared for personal, family-related, household and other needs which are not associated with entrepreneurial activities of natural persons (hereinafter, for personal use), shall be conveyed across the customs border by said persons pursuant to the provisions stipulated by this Chapter or pursuant to the general procedures specified by this Customs Code whenever the regulations of this Chapter do not apply.
2. The purpose of goods shall be determined by the customs authorities proceeding from the declaration made by the natural person concerned with regard to the goods conveyed across the customs border, the goods’ nature, quantity, as well as frequency of their conveyance across the border.
3. Conveyance across the customs border by natural persons of the goods declared for their personal use predicates the goods complete exemption from customs duties and taxes, application to them of general rates of customs duties and taxes, charging of dutiable payments in the form of a combined payment, as well as the goods’ exemption from the restrictions and prohibitions of economic nature stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities, mandatory confirmations of the goods conformity, and application of the simplified customs registration procedure.
Article 282. Importation and Exportation of Goods and Means of transport for Personal Use and Application of Customs Duties and Taxes to Such Goods and Means of transport
1. Imported goods shall be exempted from customs duties and taxes partially or completely provided the overall value of the goods imported to the customs territory of the Russian Federation, except means of transport, amounts to not more than 65,000.00 roubles.
The values of means of transport and/or goods above 65,000.00 roubles but not exceeding 650,000.00 roubles shall be charged general rates of customs duties and taxes. The order of application of said general rates of customs duties and taxes is determined by the Government of the Russian Federation based on the average established rates of customs duties and taxes levied on the goods and means of transport whose categories are conveyed across the customs border in greatest quantities.
Complete exemption from customs duties and taxes or levying of the general rates of customs duties and taxes shall be applied in the quantitative limits established by the Government of the Russian Federation.
2. The Government of the Russian Federation has the right to impose quantity and cost restrictions on the goods imported by natural persons with complete exemption from customs duties and taxes or with application of the general rates of customs duties and taxes with regard to the goods liable for excise taxes and the goods subject to quantitative restrictions on their importation to the Russian Federation pursuant to the Federal Law on Measures for Protecting Economic Interests of the Russian Federation in Foreign Trade Operations with Goods and Commodities.
3. The Government of the Russian Federation has the right to determine those instances when complete exemption from customs duties and taxes is not granted, or is applied with limitations to the goods conveyed to the customs territory of the Russian Federation by underage natural persons, as well as the natural persons who frequently cross the customs border.
4. The Government of the Russian Federation has the right to determine those instances when complete exemption from customs duties and taxes or the general rates of customs duties and taxes are applied in the amounts exceeding the limits stipulated by Item 1 herein with regard to the goods conveyed across the border by natural persons at the instance of their resettlement to a new place of permanent residence, the goods moved by refugees or forced migrants, as well as with regard to inherited property.
5. Goods of cultural value imported to the customs territory of the Russian Federation shall be completely exempt from customs duties and taxes at the instance of their written declaration, as well as their special registration stipulated by the Law of the Russian Federation on Importation and Exportation of Cultural Values.
6. Goods imported to or exported from the customs territory of the Russian Federation in accordance with this Article shall be regarded for customs clearance purposes, respectively, as goods released for free circulation or goods exported pursuant to the customs export procedure.
7. Goods exported by natural persons will be exempted from dutiable payments or the domestic taxes levied thereon redeemed in accordance with the regulations set forth in the Russian legislation on taxes and duties.
8. The provisions of this Article shall not apply to goods temporarily imported (exported) or re-exported (re-imported) by natural persons.
Note: for the purpose of application of this Article of the Customs Code, a means of transport shall be defined as motor vehicles and trailers, seagoing vessels (riverboats) or aircraft complete with spare parts, tools and appliances thereto imported and exported by natural persons for their personal use.
Article 283. Temporary Importation of Goods by Natural Persons
1. Goods temporarily imported to the customs territory of the Russian Federation by foreign natural persons shall be completely exempted from customs duties and taxes provided these goods are imported exclusively for personal use by said persons throughout the period of their temporary stay in the customs territory of the Russian Federation.
2. The exemption from customs duties and taxes stipulated by Item 1 herein applies to means of transport owned, rented, or otherwise hired for personal use by foreign natural persons, which are imported to the customs territory of the Russian Federation concurrently, prior to, or after the entry of said foreign person to the customs territory of the Russian Federation.
The means of transport conveyed across the customs border by natural persons for the purpose of paid haulage of person or for commercial or industrial haulage of cargoes shall be conveyed across the customs border based on the rules stipulated by Article 22 of this Customs Code.
3. In case temporarily imported goods are subject to a written declaration as per Item 2 of Article 286 of this Customs Code, the time limits of their temporary importation shall be prescribed by the customs authorities proceeding from the declaration made by said foreign natural persons with consideration of his (or her) intended duration of stay in the Russian Federation within the time limits established by the Government of the Russian Federation as per Item 4 herein.
Upon a motivated request by a foreign natural person, the time term of goods temporary importation prescribed by the customs authorities may be extended within the time limits established by the Government of the Russian Federation as per Item 4 herein
4. The Government of the Russian Federation has the right to prescribe the time limits for temporary importation of specific categories of goods including the means of transport, which are temporarily imported to the customs territory of the Russian Federation by foreign natural persons.
5. Temporarily imported goods may be re-exported from the customs territory of the Russian Federation through any customs border gate. At the instance of their re-exportation, temporarily imported goods shall be exempt from customs duties and taxes or free from any restrictions of economic nature stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities.
6. Re-exportation of temporarily imported goods, including means of transport, may be unnecessary is said goods, including means of transport, have been seriously damaged as a result of an accident or force majeure.
7. Russian natural persons have the right to temporarily import means of transport provided said means of transport are registered in the territory of a foreign country and their aggregate terms of temporary importation do not exceed six months within a single a single calendar year with regard to each imported means of transport.
Article 284. Temporary Exportation of Goods by Natural Persons
1. Russian natural persons have the right to temporarily export from the customs territory of the Russian Federation goods intended for their personal use throughout the period of their temporary stay in the territory of a foreign country and re-import said goods with their complete exemption from dutiable payments.
2. Upon a request made by a natural person, the customs authorities may perform identification (Article 390) of temporary exported goods provided said identification will contribute to the goods re-importation with a complete exemption from customs duties and taxes. Such identification is stated in the customs declaration of which one copy is returned to the natural person who is exporting said goods. Absence of the goods identification does not preclude their re-importation by natural persons with a complete exemption from customs duties and taxes.
Article 285. Customs Registration of Goods Conveyed across the Customs Border by Natural Persons for Personal Use
1. Customs registration of the goods conveyed across the border by a natural person for personal use shall be regulated by the order determined by the Government of the Russian Federation in conformity with this Customs Code.
2. Natural persons crossing the customs border in their owned motor vehicles, as well as inside commercial motor vehicles or on board a train, as a rule, may complete all requisite customs formalities without leaving said vehicles.
3. The goods, including means of transport conveyed across the border by natural persons, shall be subject to placement in a temporary-storage warehouse in the following instances:
(1) upon request by said persons;
(2) when instant completion of the goods customs registration formalities and/or payment of customs duties and taxes thereon becomes impossible due to reasons beyond the customs authorities’ control.
4. Temporary storage of goods is effected in accordance with the procedure specified by Chapter 12 of this Customs Code at the expense of the person whose goods have been placed in a temporary-storage warehouse.
5. With a view to simplifying the customs registration formalities with the goods conveyed by natural persons using motor vehicles or by railway, the Federal Customs Authority shall conclude agreements with the customs authorities of the bordering countries with regard to effecting joint customs registration formalities and customs control of said goods.
Article 286. Declaration of Goods by Natural Persons
1. Declaration of goods conveyed across the border by natural persons as their hand luggage or attended baggage shall be performed at the instance of their crossing the border gate at the State Border of the Russian Federation.
2. Liable for declaration shall be goods, including means of transport:
(1) which are conveyed by natural persons as unattended baggage;
(2) which are dispatched to the address of natural persons for their personal use, except the goods dispatched by international mail;
(3) whose importation is restricted pursuant to Russian law or whose value and/ quantity exceed the limits established for conveyance across the customs territory of the Russian Federation of the goods enjoying complete exemption from customs duties and taxes as per Article 282;
(4) whose exportation is restricted pursuant to Russian law;
(5) whose mandatory written declaration at the instance of exportation is stipulated by Russian law;
(6) means of transport.
3. In the instances which are not specified in Item 2 herein, the goods are declared orally.
A natural person, upon his (or her) wish, has the right to declare in writing the goods conveyed across the customs border, which are not liable for mandatory written declaration.
4. In the cases and according to the procedures prescribed by the Federal Customs Authority, goods liable for oral declaration shall be declared by performing actions proving that neither the person’s hand luggage nor the attended baggage contains any goods liable for written declaration (declaration in contracting bargain form). For this purpose the customs border is equipped with the corridors for natural persons specially designated so that a person may make a conscious choose of the form of declaration of his (or her) goods. Passage of a natural person through the gate specially designated for the persons who have no goods in his (or her) hand luggage or attended baggage liable for written declaration shall be regarded as a declaration to the customs authorities of the fact that said natural person carries no goods liable for written declaration.
5. The goods in possession of underage persons below sixteen years old shall be declared by the person’s accompanying parent, stepparent, guardian, or trustee, or by a group leader in the instance of an organised exit (entry) or return entry (exit) of a group of underage persons unaccompanied by parents, stepparents, guardians, or trustees.
6. A written customs declarations pertaining to the goods conveyed across the customs border in unattended baggage should be submitted to the customs authorities within the time limits specified in Article 129 of this Customs Code in case of their importation to the customs territory of the Russian Federation, or concurrently with presentation of goods for inspection to the customs authorities in case of their exportation.
The goods conveyed across the customs border in unattended baggage may be declared by the person who is conveying said goods, or by another person acting upon the power of attorney of the person conveying said goods across the customs border.
The goods contained in the unattended baggage of an underage person below sixteen years old should be declared by his (or her) parent, stepparent, guardian, or trustee, or by a person acting upon a power of attorney of said persons.
Article 287. Dutiable Payments by Natural Persons
1. Dutiable payments shall be made by natural persons at the instance of filling out their written customs declarations with regard to their goods based on the customs receipt whose form is approved by the Federal Customs Authority. One copy of the receipt is handed to the person responsible for customs payments.
2. The customs duties and taxes levied on the goods conveyed across the border for personal use shall be made by natural persons in the form of a combined customs payment (payment to be made as a lump amount without dividing it into specific customs duties and taxes) or in the form of a customs payment based on the general rates of customs duties and taxes (Article 282).
Article 288. Customs Value of Goods Conveyed by Natural Persons
1. The goods customs value is declared a natural person conveying said goods at the instance of their declaration. The goods declared value may be confirmed by receipts, invoices, and other confirming purchase of the declared goods and their value.
2. At the instance of importation of goods to the customs territory of the Russian Federation by a natural person, the goods customs value does not include the expenses incurred for haulage of said goods to the air or sea terminal or any other place of the goods entry to the customs territory of the Russian Federation.
3. In the absence of documents and information confirming the correctness of the goods customs value declared by a natural person, customs authorities have the right to determine the goods customs value based on the data contained in relevant catalogues published by foreign trade organisations, or using other price reference information available at the customs office concerned.
In using said price reference information, customs authorities adjust the goods customs value depending on the goods quality, their market reputation, their country of origin, the date of their manufacture, and other factors affecting their value.
Article 289. Spare Parts and Fuel for Means of Transport Conveyed by Natural Persons
1. The spare parts required for repairing a means of transport, which was temporarily imported to the customs territory of the Russian Federation by a natural person, may be conveyed across the customs border subject to the temporarily importation procedure with complete exemption from the customs duties and taxes for a period not exceeding the prescribed time limits of temporary importation of said means of transport.
2. The fuel, which is contained in the tank(s) arranged in accordance with the design of the means of transport conveyed across the border by a natural person, may be imported to, or exported from the customs territory of the Russian Federation exempt from customs duties and taxes.
Article 290. Information Regulating Conveyance across Customs Border of Goods by Natural Persons
The Federal Customs Authority and other customs offices shall ensure availability of information regulating the conveyance of goods by natural persons, including circulation of information bulletins in Russian and other languages through transportation and tourist organisations, as well as by installing information boards at the places of customs registration of the goods conveyed by natural persons.
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