Chapter 27.
GENERAL PROVISIONS.
CATEGORIES OF CUSTOMS PAYMENTS
Article 318. Customs Payments and their Categories
1. Customs payments include:
[1] import duties;
[2] export duties
[3] value-added tax levied on the goods imported to the customs territory of the Russian Federation;
[4] excise tax levied on the goods imported to the customs territory of the Russian Federation;
[5] customs fees.
2. Customs duties shall be levied in those instances stipulated by the law of the Russian Federation.
3. Special antidumping and compensational duties stipulated by the Federal Law on Measures for Protecting Economic Interests of the Russian Federation in Foreign Trade Operations with Goods and Commodities are levied in accordance with this Customs Code with regard to import duties.
Article 319. Commencement and Termination of Responsibility with regard to Payment of Customs Duties and Taxes. Instances When Customs Duties and Taxes Are Not Disbursed
1. Responsibility for the payment of customs duties and taxes on the goods conveyed across the customs border shall commence:
[1] in the instance of importation, from the moment of goods crossing the customs border;
[2] in the instance of exportation, from the moment of submission of a customs declaration or other activities with a direct intent to export goods from the customs territory of the Russian Federation.
2. Customs duties and taxes shall not be levied on goods, provided:
[1] in accordance with law of the Russian Federation or this Customs Code:
- the goods are exempt from customs duties and taxes;
- the goods have been accorded complete conditional exemption from customs duties and taxes. Customs duties and taxes shall not be levied on such goods throughout the period of validity of said exemption provided the terms and conditions stipulating said exemption are observed.
[2] the overall customs value of the goods imported to the customs territory of the Russian Federation within a single week addressed to the same recipient does not exceed 5,000.00 roubles;
[3] prior to the goods release for free circulation and in the absence of any violations by persons of the terms and conditions stipulated by this Customs Code, foreign goods were destroyed or irretrievably lost as a result of an accident or force majeure, or as a result of their natural wear or diminution under normal conditions of their haulage, storage and utilization (operation);
[4] goods are converted to federal property in accordance with this Customs Code and other federal statutes.
3. Responsibility for disbursement of customs duties and taxes for the goods released for free circulation in the customs territory of the Russian Federation or exported from said territory is terminated in the instances stipulated by the Tax Code of the Russian Federation.
Article 320. Persons Responsible for Customs Payments
1. Responsibility for the disbursement of customs duties and taxes shall be vested in the declarant. In case the goods are declared by a customs broker (agent), the latter shall be responsible for the disbursement of all dutiable payments as per Item 2 of Article 144 of this Customs Code.
2. In the instance of non-observance of the provisions stipulated by this Customs Code with regard to the use and disposal or goods, or observance of other terms and conditions stipulated by this Customs Code with regard to the application of customs procedures envisaging partial or compete exemption of goods from customs duties and taxes, responsibility for the disbursement of customs duties and taxes in the instances, which are directly stipulated by this Customs Code, shall be the owner of a temporary-storage warehouse, the owner of a bonded warehouse, the carrier, the persons obliged to ensure the observance of the terms and conditions of specific customs procedures.
3. In the instance of non-payment of customs duties and taxes, as well as in case of their incorrect calculation and/or delayed payment, the person responsible for the payment of customs duties and taxes shall be answerable to the customs authorities.
4. In case of the illegal exportation of goods and means of transport across the customs border, jointly responsible for the payment of customs duties and taxes levied on to goods and means of transport shall be the persons who have illegally conveyed the goods and means of transport across the border, as well as the persons who have participated in said conveyance if they were aware or were supposed to be aware of the illegal nature of said conveyance; in the instance of illegal importation, responsible for the payment of customs duties and taxes levied on to goods and means of transport shall be the persons who have owned or come in possession of the illegally imported goods and means of transport if at the time of the purchasing transaction they were aware, or were supposed to be aware of the illegal nature of said importation, which fact was duly certified by the procedures stipulated by law of the Russian Federation. Said persons shall also be responsible for the payment of customs duties and taxes equivalent to those payable by the declarant of the illegally imported or exported goods.
Article 321. Restrictions to Overall Amount Dutiable Payments Levied on Goods Imported to the Customs Territory of the Russian Federation
The overall amount of customs duties and taxes levied on the goods imported to the customs territory of the Russian Federation should not exceed the amount of customs duties and taxes payable for the same goods at the instance of their importation to the customs territory of the Russian Federation for their release for free circulation exempt from any penalty fees and/or interests, except in the instance of an increase of the overall amount of the payable customs duties and taxes due to the change of rates of customs duties and taxes when applied to the goods are the rates of customs duties and taxes which were effective on the day of acceptance by the customs authorities of the customs declaration stating the changed of the goods customs procedure. In such situations, the amount of customs duties and taxes disbursed under the preceding customs procedure shall be taken into account during the payment of customs duties and taxes stipulated by the terms and conditions of the newly selected customs procedure.
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