Chapter 37. ADDITIONAL PROVISIONS TO CUSTOMS CONTROL PROCEDURES
Article 386. Exemption from Specific Forms of Customs Control
1. Exemption of persons from specific forms of customs control procedures exercised by the customs authorities shall be effected pursuant to the provisions of this Customs Code.
2. Exempt from customs examination shall be the personal luggage of the incumbent President of the Russian Federation, the personal luggage of the former President of the Russian Federation, and the personal luggage of their accompanying family members.
3. The personal luggage of members of the Council of the Federation of the Federal Assembly of the Russian Federation, the personal luggage of deputies of the State Duma of the Federal Assembly of the Russian Federation, and that of the judges enjoying immunity in accordance with law of the Russian Federation shall be exempted from customs examination in those instances when said persons cross the State Border of the Russian Federation in the line of their duty or other official duties.
4. Foreign naval ships (vessels), combat aircraft, and self-propelled military hardware shall be exempt from customs inspection.
5. Exemption from specific forms of customs control procedures in accordance with international treaties, of which the Russian Federation is party, shall be enforced following the ratification of said treaties by the State Duma of the Federal Assembly of the Russian Federation.
6. The head of the Federal Customs Authority or his deputy has the right to exempt individual persons, specific goods, and means of transport from various forms of customs control procedures when such exemptions are predicated on the interests of security of the Russian Federation.
Article 387. Persons Database
1. Collection of information on the persons whose operations are associated with conveyance of goods and/or means of transport across the customs border or on the persons involved various customs-related activities (Article 3) is effected by the customs authorities in the process of customs control procedures and customs registration of goods and means of transport conveyed across the customs border in the instances and in accordance with the requirements stipulated by this Customs Code.
2. With a view to conducting customs control procedures and levying dutiable payments the customs authorities have the right to accumulate the following information with regard to juridical and natural persons:
- the founders or a company and juridical entity
- the state registration of a juridical person as an individual entrepreneur;
- composition of the inventory engaged in the person’s entrepreneurial activities;
- available bank accounts;
- peculiarities of the person’s foreign economic activities;
- location of a company and juridical person;
- the taxpayer’s registration of a company and juridical person in the Register of the State Tax Authority including the person’s individual taxpayer identification numbers;
- solvency of the persons included in the Registers of the persons involved in customs-related activities;
- with regard to natural persons, the citizen’s personal details (full name [surname, first name and patronymic name], the place and date of birth, sex, residence address, the individual taxpayer identification number [if available], as well as frequency of conveyance of goods across the customs border.
3. The persons specified in Item 1 herein have the right to access the above documentary information thereon in possession of the customs authorities as well as to update such information in order to improve its accuracy and authenticity. The customs authorities shall be obliged to provide such access to persons free of charge.
Article 388. Use of Technical Facilities during Customs Control Procedures. Use of Patrol Boats for Exercising Customs Control Procedures
1. With a view to shortening the duration of customs control formalities, further optimising the procedures and enhancing their efficiency the customs authorities may apply various technical facilities whose register is approved by the Federal Customs Authority.
2. The said technical facilities should be harmless for human life and health.
3. The customs control formalities with the goods and means of transport within the territorial seas and interior waters of the Russian Federation, as well as in the territories adjacent to the customs border, are effected with the use of seagoing (river) patrol boats and the aircraft in service with the customs authorities.
4. The use of customs seagoing (river) patrol boats and the aircraft for customs control purposes shall be determined by the Government of the Russian Federation in accordance with the provisions of this Customs Code.
Article 389. Cargo-Handling and Other Operations with Goods and Means of Transport Required for Customs Control Procedures
1. Upon the customs authorities’ request, a declarant, owner of a temporary-storage or bonded warehouse, customs broker, or any other persons responsible for goods shall be obliged to haul, weigh or perform other operation for determining the goods quantity, effect the goods loading, unloading, transhipment, correction of damaged packaging thereof, opening of the packaging, packaging, and repackaging of the goods under customs control, as well as open the rooms, containers, and other places where said goods are located or may be stowed.
2. The Carrier shall be obliged to assist the performance of cargo-handling or other operations with the goods and/or with means of transport conveyed across the customs border.
Article 390. Identification of Goods and Means of Transport
1. Identification of the goods and means of transport under customs control or in customs custody may be effected by the application of seals, stamps, alphanumeric and other markings, special identification marks, shipment documents (waybills), commercial and other documents, the appended stamps and seals, the goods reference samples and specimens, detailed descriptions of goods and means of transport, the goods drawings, scale-down representations and photographic images, illustrations, and have other identification facilities.
2. The means of identification may only be destroyed or changed (altered) by the customs authorities or upon their express permission, except in those instances of a threat of destruction, loss, or essential damage pending to goods and/or means of transport. The customs office concerned shall be immediately notified of every instance of change, removal, destruction or damage of the goods identification marks and provided proofs of pending threat thereto. Any instance of a change, removal, destruction or replacement of the goods identification mark should be reflected in a report drawn up in accordance with the form approved by the Federal Customs Authority.
3. The provisions of Item 2 herein shall apply to those instances when used as identification facilities are the seals, stamps, and other identification marks appended by the customs authorities of foreign countries.
4. Upon a declarant’s request, the customs authorities shall effect identification of the Russian goods declared for exportation from the customs territory of the Russian Federation at the place of declaration of said goods.
Article 391. Additional Powers of Customs Offices upon Discovery of Goods Illegally Imported to the Customs Territory of the Russian Federation
1. In case customs officers discover goods illegally conveyed across the customs border of the Russian Federation, which entailed non-payment by the carrier of the customs duties and taxes payable thereto or non-observance of the restrictions and prohibitions established pursuant to the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities, said goods, had they been acquired by persons in the line of their entrepreneurial activities, shall be subject to sequestering or confiscation and shall be stowed at a temporary-storage warehouse pursuant to the stipulations of Article 377 of this Customs Code with regard to goods withdrawal or sequestering in the process of customs revision procedures. For customs clearance purposes, such goods shall be regarded as in customs custody.
2. The persons specified in Item 1 herein, shall be have the right to make their dutiable payments as per Article 327 of this Customs Code and fulfil the other terms and conditions of the goods simplified customs registration procedure approved by the Federal Customs Authority.
Note: in such a situation, the goods are not withdrawn in case the persons responsible for the goods have paid the dutiable payments not later than in five days from the date of discovery of said goods, or provide a guarantee for the dutiable payments thereto in accordance with the provisions of Chapter 31 of this Customs Code. Penalty fees shall not be charged onto the said amounts of dutiable payments.
3. The provisions of Item 2 herein with regard to the persons’ rights to make dutiable payments and complete customs registration of the goods which have been illegally imported to the customs territory of the Russian Federation shall not be apply to the goods prohibited for importation to the Russian Federation, the goods whose turnover is prohibited according to law of the Russian Federation, as well as the goods subject to quantitative restrictions as per their importation pursuant to the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities.
4. In the instance of making dutiable payments and undergoing customs registration formalities by the persons specified in Item 1 herein, such goods shall be regarded for customs clearance purposes as the goods released for free circulation which fact does not prevent the customs authorities to conduct the actions required for identifying the persons involved in illegal conveyance of goods across the customs border.
5. In case the person, who have purchased the goods that were illegally imported to the customs territory of the Russian Federation, refuse to make dutiable payments and complete the requisite customs registration formalities, disposal of said goods shall be effected based on Article 352 of this Customs Code. The goods specified in Item 3 herein shall be converted into the federal based on the ruling passed by the court of justice or arbitration tribunal upon a lawsuit lodged by the customs authorities concerned.
Article 392. Application of Customs Control Results for Proceedings of Administrative Offences in Civil and Criminal Cases
The customs control results formalised in accordance with the provisions stipulated by Part IV of this Customs Code may be accepted as evidence in the process of consideration by court of criminal, civil, and administrative offences. The customs control results shall be subject to appraisal by the court of justice, the arbitration tribunal or the officials responsible for resolving such cases as well as the persons’ complains to a decision, action (inaction) of customs offices and their officers, or the cases with regard to various economic disputes addressed by the arbitration tribunal alongside the other evidence stipulated by the criminal procedural law of the Russian Federation, the law of the Russian Federation on proceedings in the arbitration tribunal, or the law of the Russian Federation on administrative offences.
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