Chapter 26.
CONVEYANCE OF COMMODITIES BY PIPELINES AND VIA ELECTRIC POWER LINES
Article 309. Sphere of Application of this Chapter
Conveyance of commodities across the customs territory of the Russian Federation using pipeline transport or through electric power lines shall be effected in accordance with the provisions contained in this Chapter, or based on general procedures established by this Customs Code wherever the provisions of this Chapter do not apply.
Article 310. Importation and Exportation of Commodities Conveyed by Pipeline Transport
1. Importation to and exportation from the customs territory of the Russian Federation of commodities using pipeline transport shall only be permitted following the acceptance by the customs authorities of the customs declaration and release of commodities in compliance with the terms and conditions of the customs procedure declared in it.
2. At the instance of submission of a customs declaration, physical presentation of commodities for inspection will not be required.
3. During importation to and exportation from the customs territory of the Russian Federation of commodities using pipeline transport, mixing of commodities as well as change of their quantity and condition (quality) resulting from the technological peculiarities of the commodity transportation and specifications will be permissible based on requisite technical regulations and national standards adopted in the Russian Federation.
4. The customs procedures of temporary storage and domestic customs transit shall not apply to the commodities conveyed by pipeline transport.
Article 311. Declaration of Commodities Conveyed by Pipeline Transport
1. During conveyance across the customs border of commodities using pipeline transport, the commodities periodic temporary declaration will be permissible pursuant to the regulations specified by Article 138 of this Customs Code with consideration of the peculiarities stipulated by this Article.
The commodities periodic temporary declaration is effected by way of submission of a temporary customs declaration.
Contained in the temporary customs declaration may be information predicating the quantities of commodities intended for exportation or importation within a designated period of time, not exceeding term of validity of the foreign trade agreement [contract], the commodities conventional customs value (valuation) determined based on the quantities of commodities scheduled for conveyance across the customs border and/or the commodity price determination procedure stipulated by the terms and conditions of the external trade agreement.
The customs authorities may accept a single temporary customs declaration submitted to them with regard to the commodities imported or exported by the same person in compliance with the terms and conditions of the same customs procedure in the process of fulfilment of obligations assumed by said person pursuant to several foreign trade agreements [contracts] (including the contracts stipulating different terms of supply, pricing and payments).
2. A temporary customs declaration should be submitted by a declarant for the period of time not exceeding three months, or one calendar year with regard to natural gas, not later than on the 20th day of the month preceding said period.
In case the terms of supply and/or quantities of supplied commodities stated in the temporary customs declaration accepted by the customs authorities have changed inside a calendar month, the declarant has the right to submit an additional temporary customs declaration within the month when said supply is effected.
3. The declarant shall be obliged to submit one or several duly filled out complete customs declarations for the commodities imported or exported within the duration of each calendar month of supply of said commodities. A complete customs declaration should be submitted by a declarant not later than on the 20th day of the month following the commodity supply calendar month. Upon the declarant’s motivated request, the customs authorities may extend the term of submission of the complete customs declaration with regard to the exported commodities for the period not exceeding ninety days. Any extension of the term of submission of the complete customs declaration will not prolong the terms of dutiable payments.
4. In case the commodities declared for importation or exportation in the temporary customs declaration have not been either imported or exported, the declarant shall be obliged to submit written notification in that regard to the customs office concerned prior to expiry of the term of submission of the compete customs declaration.
Article 312. Application of Rates of Customs Duties and Taxes and their Payment Procedure in case of Conveyance of Commodities by Pipeline Transport
1. Dutiable payments are charged on the goods and commodities exported from the customs territory of the Russian Federation for each calendar month of their supplies based on the rates of customs import duties effective on the 15th day of the commodity supply month.
At least 50 percent of the amounts of export duties calculated based on the information stated by the declarant in the temporary customs declaration are paid on the 20th day of the month preceding each commodity supply calendar month. Note: calculation of the amounts of export customs duties is made proceeding from the quantity of goods pro rata one supply calendar month in case the supply period stated in the temporary customs declaration exceeds a calendar month.
If the declarant opts to submit an additional temporary customs declaration, as per the second paragraph of Item 2 in Article 311 of this Customs Code, the chargeable export duties should be paid in full not later than on the date of acceptance of said additional declaration.
The remaining calculated amount of the export customs duties based on the verified information on the exported commodities and the export duty rate effective on the 15th day of the commodity supply month shall be paid not later than on the 20th day of the month following each commodity supply calendar month.
2. In the instance of commodity importation by pipeline transport, the applicable customs import duties and taxes should be paid not later than on the 20th day of the month preceding each commodity supply calendar month based on the information stated in the temporary customs declaration. For the purpose of calculation and disbursement of dutiable payments applicable to the commodities should be the rates of customs duties and taxes effective on the 15th day of the month preceding the commodity supply month.
The verified details on the commodities imported each commodity supply calendar month should be submitted to the customs office concerned not later than on the 20th day of the month following each commodity supply calendar month. In case the amounts of payable customs duties and taxes have increased as a result of verifications, the additional amounts should be disbursed concurrently with submission of the verified details. In this case, penalty fees are not charged.
The excessively paid amounts are reimbursed in accordance with Article 355 of this Customs Code.
Article 313. Application of Restrictions and Prohibitions Stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities
Commodities conveyed with the use of the pipeline transport shall be subjected to the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities from the day of acceptance of the temporary customs declaration.
Article 314. Peculiarities of Importation, Exportation and Declaration of Commodities Conveyed through Electric Power Lines
1. Importation to and exportation from the customs territory of the Russian Federation of the commodity conveyed through electric power lines may be effected without a preliminary permission of the customs authorities provided said conveyance will be subsequently declared and the customs duties and taxes chargeable thereto disbursed pursuant to the regulations stipulated by this Article.
2. The customs procedures of temporary storage and domestic customs transit are not applied to the commodity conveyed through electric power lines.
3. Declaration of electric power transmitted across the customs border is effected by way of submission of a customs declaration not later than on the 20th day of the month following each calendar month of the commodity de facto supply. Upon the declarant’s motivated request, the customs authorities may extend the term of submission of the customs declaration by not more than five days.
4. Subject to declaring is actual quantity of transmitted electric power determined based on the readings of the registering instruments installed in the technologically stipulated locations for recording transmission of electric power.
The quantity of electric power conveyed between two countries is determined as a power-flow balance (which constituted an algebraic sum of electric power flows in opposite directions through the operational inter-state electric power lines of all classes of voltages) for every calendar month.
The calculated power-flow balance is adjusted by the value of losses of electric power occurring in the grid during transmission of electric power.
Declaration is effected based on the acts of the electric power actual supplies pursuant to a respective foreign trade agreement.
5. Customs duties and taxes shall be disbursed not later than on the day of submission of the customs declaration for the commodity conveyed across the customs border within a single calendar month.
Article 315. Guarantees of Dutiable Payments
The customs authorities have the right to demand that the declarant provide a guarantee for requisite dutiable payments in case the declarant has been conducting said foreign economic activities for less than one year. The actual value of such guarantee shall be determined pursuant to provisions of Article 338 in this Customs Code.
Article 316. Non-Application of Requirements for Merchandise Identification with regard to Commodities Conveyed by Pipeline Transport or via Electric Power Lines
Identification of merchandise conveyed by pipeline transport or through electric power lines is not conducted, which fact does not prevent the customs authorities from determining the commodities’ quantities, quality, and other characteristics based on the information contained in respective documents, as well as the readings of meters and other measuring and registering instruments for customs clearance purposes.
Article 317. Conveyance of Russian Commodities between Two Points Situated in the Territory of the Russian Federation across the Territory of Foreign Country
Conveyance of Russian commodities between two points situated in the territory of the Russian Federation across the territory of a foreign country using pipeline transport or electric power lines is regulated by the provisions of Item 4 of Chapter 21 of this Customs Code with regard to the special customs procedure of conveyance of Russian goods and commodities between customs offices across the territory of a foreign country.
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