Article 311

Article 312

Article 316. Non-application of requirements for identification of goods transported by pipelines and power lines

Chapter 26. MOVEMENT OF GOODS BY PIPELINE TRANSPORT AND BY ELECTRIC TRANSMISSION LINES Article 309. Scope of this Chapter

Article 310

Article 311

Article 312

Article 314

Article 316. Non-application of requirements for identification of goods transported by pipelines and power lines

Chapter 26. MOVEMENT OF GOODS BY PIPELINE TRANSPORT AND BY ELECTRIC TRANSMISSION LINES ARTICLE 309. Scope of this Chapter

ARTICLE 310. Import and export of goods transported by pipelines

ARTICLE 311. Procedure for declaring goods transported by pipeline transport

ARTICLE 312

ARTICLE 316. Non-application of the requirements for the identification of goods transported by pipelines and power lines

The commented chapter establishes the features of the movement of goods across the customs border by pipeline transport and power lines, which are not defined by other provisions of the commented Code.
In the part not regulated by the commented Code, the procedure for the movement of goods across the customs border by pipeline transport and power lines is determined by the legislation and (or) international treaties of the CU member states.
The commented chapter sets out special rules for moving across the customs border by pipeline transport and along power lines of a certain category of goods: oil, gas, oil products and electricity. The provisions of the commented chapter do not apply to the movement of this category of goods by other modes of transport.
In Russian customs legislation, the provisions of Ch. 26 of the Labor Code of the Russian Federation.
On the territory of Russia, the general management of the activities of customs authorities in terms of customs operations, customs and currency control in accordance with the provisions of the commented chapter is carried out by the Central Energy Customs.
Import into the customs territory of the Customs Union and export from it goods transported by pipeline transport are allowed after the acceptance of the customs declaration and the release by the customs authority of the goods in accordance with the conditions of the declared. Thus, the movement of goods across the customs border of the Customs Union by pipeline transport without the permission of the customs authorities is not allowed.
Using pipeline transport systems there is a continuous movement of goods (the process of transporting goods itself is continuous), and this necessarily leads to their mixing (products of different quality are mixed). Also, the technological features of the movement of goods can lead to a change in their quantity (both up and down). Subject to these provisions, mixing of goods is allowed, as well as a change in the quantity and condition (quality) of goods due to technological features of transportation and specific characteristics of goods in accordance with technical regulations and national standards.
In accordance with the Labor Code of the Russian Federation when declaring goods transported by pipeline transport, it is allowed to submit a temporary customs declaration in accordance with the rules established by the Labor Code of the Russian Federation.
Full customs declaration is submitted after all the information necessary for customs operations (including) becomes known, confirmed by the relevant documents.
For the purposes of forming customs statistics foreign trade and for the implementation of currency control, only full customs declarations are taken into account.
In order to improve the performance of customs operations and procedures, as well as customs control of goods transported across the customs border of the Russian Federation by pipeline transport, to speed up the performance of customs operations and ensure the effectiveness of control over compliance with customs legislation in Russia, electronic temporary customs declarations.
Features of the customs declaration of goods transported by pipelines and power lines are determined in accordance with Art. 194 of the commented Code.

Introduction.. 2

1 Movement of goods by pipelines and power lines. 4

1.1. Features of the movement of goods by pipeline transport. 4

1.2. Movement of goods along power lines. nine

2. Declaration of goods transported by pipelines and power lines. 12

3. Central energy customs and its role. The main consumers of Russian energy resources abroad.. 18

3.1. The role of the Central Energy Customs in the movement of goods by pipeline transport and power lines across the customs border of the Russian Federation and state budget revenues. eighteen

3.2. Foreign economic partners of Russia - consumers of energy products 24

Conclusion.. 30

List of used sources.. 33

Applications.. 36

Introduction

Legal regulation of relations related to the movement of goods by pipelines and power lines, in Lately is given special importance. Russia has not yet reached the level of economic development that would allow it to give up such a significant part of the federal budget revenues, which is formed mainly through the export of energy resources. It is no coincidence that the predicted price of oil on the world market is in fact the main parameter that affects both the economic development of the country and the solution of social problems in general. In the context of the formation of new customs legislation, a qualitatively different approach is required in regulating relations related to the movement of goods by pipelines and power lines. Therefore, the new Labor Code of the Russian Federation provides for a chapter in which all issues related to the movement of energy resources across the customs border are comprehensively resolved, taking into account their specifics. The main goal of the chapter of the Customs Code devoted to the movement of goods by pipelines and power lines is to create favorable conditions for domestic oil companies so that customs formalities related to the process of moving goods by pipelines and power lines across the customs border would not be unjustified. burdensome.

Pipeline transport and power transmission lines are integral technological links that are directly involved in the process of moving energy carriers across the customs border of the Russian Federation. In many ways, the pace and volume of movement of energy goods abroad depend on the technical equipment of these facilities, which is directly proportional to the country's budget revenues. In addition to the technical side of the process of moving energy carriers, customs legislation undoubtedly plays a significant role in this area. The more it is adapted to the current state of the world resource market, the greater the return can be obtained in the form of increased volumes of customs deductions to the state budget.

The relevance of the research topic can be traced in the above, and lies in the fact that the main source of income and replenishment of the Russian budget is the supply of raw materials and electricity abroad. The key link here is pipeline transport and power transmission lines, which run for many hundreds of kilometers across the territory of the Russian Federation and go abroad to consumer countries.

Thus, we can formulate the purpose of the research in the following form: to understand the peculiarities of the movement of energy carriers across the customs border. Accordingly, based on the plan of our work, it is possible to single out the tasks of the study, the solution of which is necessary to achieve its goal:

1. understand the essence of this type of transport;

2. study the procedure for moving energy carriers;

3. to give an analysis of the activities of the Central Energy Customs;

4. designate the main energy partners of Russia abroad.

When writing this work, we used regulations Federal Customs Service of the Russian Federation, articles from magazines devoted to customs, official statistical information published in these journals.

The object of our study is the process of moving energy goods through pipelines and power lines.

The subject of the study is the relationship arising in connection with the movement of these goods across the customs border of the Russian Federation.

1 Movement of goods by pipelines and power lines

1.1. Features of the movement of goods by pipeline transport

The legal basis for the movement of goods by pipeline transport and along power lines as a type of special customs procedures is enshrined in Articles 309 - 317 of Chapter 26, Subsection II of the Customs Code of the Russian Federation /1/.

This chapter establishes special rules for the movement across the customs border of certain categories of goods (oil, oil products, gas, electricity) that have specific features of movement, payment of customs duties, customs clearance, application of rates of customs duties and taxes. It should be noted that the provisions of Chapter 26 apply to relations related to the transportation of goods exclusively by pipeline transport (oil pipeline, oil product pipeline, gas pipeline), the routes of which cross the customs border (i.e. "clean pipe") without reloading to another mode of transport, as well as on the relationship of the movement of electrical energy through power lines /2/.

As an independent type of customs procedures, the movement of goods by pipelines and power lines is provided for in the Customs Code of the Russian Federation for the first time.

Consideration of this type of customs procedures involves understanding the meanings of the terms "pipeline transport" and "power lines", as well as getting an answer to the question of what kind of goods are transported by pipelines and power lines.

In accordance with the All-Russian classifier of types of economic activity (OKVED) OK 029-2001, adopted by the resolution State Committee Russia on standardization and metrology "On the adoption of OKVED" dated November 6, 2001 No. 454-st, pipeline transport represents various pipeline systems designed to transport oil, oil products, gas, gas processing products, and other types of cargo. The All-Russian Classification of Economic Activities (OKVED) is part of unified system classification and coding of technical, economic and social and social information of Russia (ESKK RF) and is intended for classification and coding of economic activities and information about them /3/.

The concept and types of interstate power lines are given in all-Russian classifier types of economic activity (OKVED).

An analysis of the provisions of Chapter 26 of the Labor Code of the Russian Federation, as well as by-laws, allows us to highlight the following general terms and Conditions movement of goods by pipelines and power lines: declaration of goods transported by pipelines, permission to release goods by pipelines; payment of customs duties and taxes when moving goods by pipeline; the possibility of applying prohibitions and restrictions when moving goods by pipeline transport; declaration of goods transported along power lines; permission to release goods transported along power lines; the possibility of prior authorization for the release of goods transported along power lines; ensuring the payment of customs duties; lack of identification of goods transported by pipelines and power lines; the admissibility of applying another special customs regime /4/.

Import into the customs territory of the Russian Federation and export from it of goods transported by pipeline transport is allowed after the acceptance of the customs declaration and the release of goods by the customs authority in accordance with the conditions of the customs regime declared in it. When submitting a customs declaration, the actual presentation of goods is not required. When importing into the customs territory of the Russian Federation or exporting from it goods transported by pipeline, mixing of goods is allowed, as well as a change in the quantity and condition (quality) of goods due to technological features of transportation and specific characteristics of goods in accordance with technical regulations and national standards in force in the Russian Federation . Customs procedures for temporary storage and internal customs transit, in accordance with Article 310 of the Labor Code of the Russian Federation, do not apply to goods transported by pipeline. This article regulates relations related to the import and export of goods (oil, oil products, gas) transported by pipeline, while the movement is carried out in a permissive manner - only after the acceptance of the customs declaration and the release of goods in accordance with the chosen customs regime. So, for example, in relation to such types of goods as oil and oil products, in order for the carrier to start "pumping" through the oil pipeline or oil product pipeline system, it is necessary to obtain permission from the customs authority, which is expressed in the acceptance of a declaration (temporary declaration). The movement of natural gas across the customs border is also carried out after the acceptance of the customs declaration.

Taking into account the peculiarities of the movement of goods by pipeline transport, in contrast to the general procedure established by the Labor Code of the Russian Federation, the actual presentation of goods is not required, as well as the application of customs procedures for temporary storage or internal customs transit.

The initial principle is that the goods must be exported (imported) in the same quantity and in the same condition that are declared to the customs authority when declaring (because, for example, a change in the quality of oil affects the determination of the customs value and, consequently, the amount of the applicable customs duty rate ). However, when goods are transported by pipeline, the situation is somewhat different. Since the process of transporting goods through the pipeline transport system is continuous, the mixing of goods of different quality inevitably occurs, which, in turn, affects the change in their specific characteristics. In addition, the technological features of the movement may entail a change in the quantity of goods in the direction of both increase and decrease. Taking into account these features, mixing and changing the amount of goods transported through the pipeline transport system is allowed within the limits provided for by technical regulations and national standards established in accordance with the legislation of the Russian Federation on technical regulation /5/.

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN

FEDERATION

FEDERAL AGENCY FOR EDUCATION

ROSTOV STATE ECONOMIC UNIVERSITY "RINH"

Chair international trade and customs

Course work

on the topic: "Organization of customs control of goods transported by pipelines and power lines"

Rostov-on-Don 2012

Introduction

1. Features of customs control

1 Principles of customs control

2 Carrying out customs control

3 Goods under customs control

4 Customs control zones

5 Submission of documents and information required for customs control

Movement of goods by pipelines and power lines

1 Features of import, export and customs declaration of goods transported by pipeline

2 Features of import, export and customs declaration of goods transported via power lines

3 Places for installation of metering devices for goods transported by pipelines and power lines

4 Identification of goods transported by pipelines and power lines

5 Customs declaration transit of goods transported by pipelines and power lines

6 Ensuring the payment of customs duties, taxes

Conclusion

List of used literature

customs control goods import

Introduction

The legal regulation of relations related to the movement of goods by pipeline transport and power lines has recently been given particular importance. Russia has not yet reached the level of economic development that would allow it to give up such a significant part of the federal budget revenues, which is formed mainly through the export of energy resources. It is no coincidence that the predicted price of oil on the world market is in fact the main parameter that affects both the economic development of the country and the solution of social problems in general. In the context of the formation of new customs legislation, a qualitatively different approach is required in regulating relations related to the movement of goods by pipelines and power lines. Therefore, the new Labor Code of the Russian Federation provides for a chapter in which all issues related to the movement of energy resources across the customs border are comprehensively resolved, taking into account their specifics. The main goal of the chapter of the Customs Code devoted to the movement of goods by pipelines and power lines is to create favorable conditions for domestic oil companies so that customs formalities related to the process of moving goods by pipelines and power lines across the customs border would not be unjustified. burdensome.

Pipeline transport and power transmission lines are integral technological links that are directly involved in the process of moving energy carriers across the customs border of the Russian Federation. In many ways, the pace and volume of movement of energy goods abroad depend on the technical equipment of these facilities, which is directly proportional to the country's budget revenues. In addition to the technical side of the process of moving energy carriers, customs legislation undoubtedly plays a significant role in this area. The more it is adapted to the current state of the world resource market, the greater the return can be obtained in the form of increased volumes of customs deductions to the state budget.

1. Features of customs control

1 Principles of customs control

When conducting customs control, the customs authorities proceed from the principle of selectivity and are limited only to those forms of customs control that are sufficient to ensure compliance with the customs legislation of the customs union and the legislation of the member states of the customs union, the control over the implementation of which is entrusted to the customs authorities.

When choosing objects and forms of customs control, a risk management system is used.

In order to improve customs control, the customs authorities cooperate with the customs authorities of foreign states in accordance with international treaties.

In order to improve the efficiency of customs control, customs authorities interact with other regulatory government bodies as well as with participants foreign economic activity, persons carrying out activities in the field of customs, and other persons whose activities are related to the implementation of foreign trade and with their professional associations (associations).

The customs authorities, within their competence, exercise other types of control, including export, currency and radiation, in accordance with the legislation of the member states of the customs union.

When conducting customs control, customs authorities do not need any permits, instructions or resolutions for its implementation, except for the cases provided for by the Customs Code of the customs union.

1.2 Carrying out customs control

1. Customs control is carried out by the customs authorities in accordance with the customs legislation of the customs union and the legislation of the Member States of the customs union. On behalf of the customs authorities, customs control is carried out by customs officials authorized to conduct customs control in accordance with their official (functional) duties.

Customs control is carried out by customs officials in relation to:

) goods, including vehicles, moved across the customs border and (or) subject to declaration in accordance with the Customs Code of the customs union;

) customs declaration, documents and information about goods, the submission of which is provided for in accordance with the customs legislation of the customs union;

) activities of persons related to the movement of goods across the customs border, the provision of services in the field of customs, as well as those carried out within the framework of individual customs procedures;

) persons crossing the customs border.

Customs control is carried out in the customs control zone, as well as in other places determined by the customs authorities, where goods, vehicles and documents containing information about them are located, including in electronic form.

1.3 Goods under customs control

When imported into the customs territory of the customs union, goods are under customs control from the moment they cross the customs border.

Goods formed and located in the customs territory of the customs union, which have acquired the status of foreign goods in accordance with the Customs Code of the customs union, are considered to be under customs control from the moment of their formation.

The goods specified in paragraph 1 of this article shall be considered to be under customs control until:

) placement under customs procedures for release for domestic consumption, with the exception of conditionally released goods, or re-import;

) acquisition by conditionally released goods of the status of goods of the customs union in accordance with Article 200 of the Customs Code of the customs union:

Conditionally released are goods placed under the customs procedure for release for domestic consumption, in respect of which:

) Privileges were granted for the payment of import customs duties and taxes, associated with restrictions on the use and (or) disposal of goods;

) restrictions on use and (or) disposal are associated with the submission of documents specified in subparagraph 1) of paragraph 1 of Article 195 of this Code after the release of goods;

) the state - a member of the customs union applies the rates of import customs duties, the amount of which is less than the rate of import customs duties established by the Common Customs Tariff.

Conditionally released goods specified in subparagraph 1) of paragraph 1 of this article may be used only for purposes that comply with the conditions for granting benefits.

The conditionally released goods specified in subparagraph 2) of paragraph 1 of this article are prohibited from being transferred to third parties, including through their sale or alienation in any other way, and in cases where restrictions on the import of these goods are established in connection with checking the quality and safety of these goods are prohibited from their use (operation, consumption) in any form.

Conditionally released goods specified in subparagraph 3) of paragraph 1 of this article may be used only within the territory of the state - a member of the customs union, the customs authority of which carried out their release.

Conditionally released goods have the status of foreign goods and are under customs control.

The goods specified in subparagraph 1) of paragraph 1 of this article are considered conditionally released until the termination of the obligation to pay the due amounts of import customs duties and taxes, unless otherwise provided by the legislation of the member states of the customs union.

Conditionally released goods acquire the status of goods of the customs union after:

) termination of the obligation to pay the due amounts of import customs duties and taxes - in relation to the goods specified in subparagraph 1) of paragraph 1 of this article;

) submission of documents specified in subparagraph 1) of paragraph 1 of Article 195 of this Code - in relation to the goods specified in subparagraph 2) of paragraph 1 of this Article;

) payment of import customs duties in the amount of the difference between the amounts of import customs duties calculated at the rates of import customs duties established by the Common Customs Tariff and the amounts of import customs duties paid upon release of goods - in relation to the goods specified in subparagraph 3) of paragraph 1 of this article .

International treaties and (or) decisions of the Commission of the Customs Union may establish other circumstances under which conditionally released goods acquire the status of goods of the Customs Union.

To acquire the status of goods of the Customs Union, conditionally released goods are not subject to re-placement under the customs procedure for release for domestic consumption.

The procedure for paying customs duties, taxes or submitting documents specified in subparagraph 1) of paragraph 1 of Article 195 of this Code, in the cases specified in subparagraphs 1-3 of paragraph 5 of this article, is determined by the legislation of the member states of the customs union.

International treaties of the state - a member of the customs union or the legislation of the states - members of the customs union may establish other cases and the procedure for classifying goods as conditionally released.

) placement of goods under customs procedures for refusal in favor of the state or destruction in accordance with the Customs Code of the customs union and (or) the legislation of the Member States of the customs union;

) conversion into the property of a member state of the customs union in accordance with the legislation of this state;

) classifying wastes generated as a result of processing operations of foreign goods in the customs territory as unsuitable for their further commercial use;

) recognition of a part of foreign goods placed under the customs procedures for processing in the customs territory or processing for domestic consumption as production losses.

The goods specified in paragraph 1 of this article shall not be considered as being under customs control after the customs authorities recognize the fact of their destruction (irretrievable loss) due to an accident or action force majeure or as a result of natural wastage under normal conditions of transportation (transportation) and storage, or as a result of other circumstances in cases established by international treaties and (or) the legislation of the member states of the customs union.

Goods of the Customs Union are under customs control when they are exported from the customs territory of the Customs Union from the moment of registration of the customs declaration or other documents used as a customs declaration, or the performance of an action directly aimed at the export of goods from the customs territory of the Customs Union, and until crossing the customs borders.

The goods referred to in paragraph 4 of this article, which are not actually exported from the customs territory of the customs union, are not considered to be under customs control from the date of revocation of the customs declaration in accordance with article 192 of the Customs Code of the customs union:

1. At the written request of the declarant, the registered customs declaration for foreign goods may be revoked by him before the customs authority makes a decision to release the goods.

When revoking a customs declaration, a new customs declaration must be submitted within the period of temporary storage of goods.

If the customs declaration is not submitted within the period specified in part two of this paragraph, the goods are detained by the customs authorities in accordance with Chapter 21 of this Code.

At the written request of the declarant, the customs declaration for the goods of the customs union may be withdrawn before the actual departure of the goods from the customs territory of the customs union, including after the decision to release the goods.

In order to revoke a customs declaration for goods of the Customs Union, the revocation request must indicate the location of the goods.

Revocation of the customs declaration is allowed with the written permission of the customs authority, if, before receiving the declarant's request, the customs authority did not notify the declarant of the place and time of the customs examination of the goods declared in the customs declaration, and (or) did not establish violations of the customs legislation of the customs union, entailing administrative or criminal responsibility.

The customs declaration may be revoked after the customs inspection of the goods, if during such inspection no violations of the customs legislation of the Customs Union, entailing administrative or criminal liability, were found.

The customs authorities exercise control over the fulfillment by persons of obligations to re-import and (or) export goods, including goods obtained as a result of processing of goods, if such goods are subject to mandatory re-import and (or) export in accordance with the customs procedures established by the Customs Code customs union.

The customs authorities have the right to stop vehicles, as well as forcibly return water and aircraft. At the same time, actions to detain (return) foreign ships and ships located on the territory of other states are carried out in accordance with the legislation of the member states of the customs union and (or) international treaties.

In case of stopping motor vehicles outside the customs control zones in order to carry out customs control of goods and documents on them, the time of such control should not exceed 2 (two) hours. On the implementation of such control, an act is drawn up in the form determined by the decision of the Commission of the Customs Union, one copy of which is subject to delivery to the carrier.

4 Customs control zones

Customs control zones are places of movement of goods across the customs border, territories of temporary storage warehouses, customs warehouses, duty-free shops and other places determined by the legislation of the Member States of the customs union.

In other places, customs control zones are created for conducting customs inspection and (or) customs inspection of goods, performing cargo and other operations.

Customs control zones may be permanent if goods subject to customs control are regularly located in them, or temporary if they are created for the duration of customs control, cargo and other operations.

The procedure for the creation and designation of customs control zones, as well as the legal regime of the customs control zone are determined by the legislation of the Member States of the customs union.

1.5 Submission of documents and information required for customs control

The declarant, persons carrying out activities in the field of customs affairs and other interested persons are obliged to submit to the customs authorities the documents and information necessary for customs control in oral, written and (or) electronic forms.

The customs authority has the right to request documents and information necessary for customs control in written and (or) electronic forms, as well as set a deadline for their submission, which should be sufficient for the submission of the requested documents and information.

In order to conduct customs control, the customs authorities have the right to receive, in accordance with the legislation of the member states of the customs union, from banks and organizations that carry out certain types banking operations, documents and information on monetary transactions on ongoing foreign economic transactions.

In order to carry out customs control after the release of goods, the customs authorities have the right to request and receive commercial and accounting documents, other information, including in electronic form, related to the movement of goods across the customs border, their release and use in the customs territory of the customs union or outside it. .

The documents required for customs control must be kept by persons and customs authorities for 5 (five) years from the date of the end of the goods being under customs control, unless another period is established by the legislation of the member states of the customs union.

Persons carrying out activities in the field of customs affairs must keep the documents necessary for customs control for 5 (five) years after the year during which customs operations were carried out.

2. Movement of goods by pipelines and power lines

2.1 Features of import, export and customs declaration of goods transported by pipeline

Import into the customs territory of the customs union and export from this territory of goods transported by pipeline transport is allowed after the release of goods in accordance with the declared customs procedure.

When submitting a customs declaration, the actual presentation of goods transported by pipeline transport is not required to the customs authority.

When goods are imported into the customs territory of the Customs Union or exported from this territory by pipeline transport, it is allowed to mix goods, as well as change the quantity and condition (quality) of goods due to technological features of transportation and specific characteristics of goods in accordance with technical regulations and national standards in force. in the member states of the customs union.

Features of the customs declaration of goods transported by pipeline transport are determined in accordance with Article 194 of the Customs Code of the customs union.

The quantity of goods transported by pipeline transport is determined on the basis of the readings of metering devices installed in technologically determined places in accordance with Article 337 of the Customs Code of the customs union, acts on the actual supply of goods under the relevant foreign trade agreement, acceptance certificates, certificates of quality of goods and other similar documents confirming the address distribution of the volumes of produced, delivered and consumed goods transported by pipelines for the billing period determined in accordance with the legislation of the member states of the customs union.

Peculiarities of declaring and paying customs duties and taxes when moving goods by pipeline

When goods are imported into the Russian Federation and exported from the Russian Federation by pipeline transport, their temporary periodic customs declaration is allowed in accordance with Article 214 of this Federal Law, taking into account the specifics provided for by this Article. Temporary periodic declaration is made by submitting a temporary customs declaration.

In the temporary customs declaration, it is allowed to declare information based on the intentions of importing or exporting the approximate amount of goods during the period of time declared by the declarant, not exceeding the validity period of the foreign trade agreement, the conditional customs value (assessment) determined according to the quantity of goods planned for import into the Russian Federation or export from the Russian Federation, and their consumer properties and (or) the procedure for determining the price of these goods provided for by the terms of the foreign trade agreement on the day of submission of the temporary customs declaration.

It is allowed to submit one temporary customs declaration for goods imported or exported by the same person moving goods in accordance with the terms of one customs procedure as part of the fulfillment of obligations under several foreign trade agreements (including under different terms of delivery, pricing and payment).

A temporary customs declaration is submitted by the declarant for a period of time not exceeding one quarter, and for natural gas - one calendar year, no later than the 20th day of the month preceding this period.

If during the period of time indicated in the temporary customs declaration the quantity of goods indicated in the temporary customs declaration accepted by the customs authority changes, it is allowed to submit an additional temporary customs declaration before the start of the movement of goods declared in the additional temporary customs declaration.

The export of goods during the period of time specified in the temporary customs declaration in an amount exceeding the quantity of goods indicated in the temporary customs declaration without filing an additional temporary customs declaration is not allowed.

The declarant is obliged to submit one or more duly completed full customs declarations for goods imported or exported for each calendar month of delivery of goods. A complete customs declaration must be submitted no later than the 20th day of the month following the calendar month in which the goods were delivered. Upon a reasoned request from the declarant, the customs authority shall extend the deadline for filing a full customs declaration, but not more than up to 90 days. Extension of the deadline for filing a full customs declaration does not extend the deadlines for payment of due amounts of customs duties and taxes.

If within a calendar month the goods declared for import or export in the temporary customs declaration were not imported or were not actually exported, the declarant is obliged to notify the customs authority in writing before the deadline for filing a full customs declaration.

Customs duties are paid for goods exported from the Russian Federation for each calendar month of delivery at the rates of export customs duties effective on the 15th day of the month of delivery of goods.

At least 50 percent of the amount of export customs duties calculated on the basis of the information specified in the temporary customs declaration is paid no later than the 20th day of the month preceding each calendar month of delivery. In this case, the calculation of the amounts of export customs duties is carried out on the basis of the quantity of goods proportionally corresponding to one calendar month of delivery, if the temporary customs declaration specifies a delivery period exceeding one calendar month.

When submitting a temporary customs declaration after the expiration of the period established by part 4 of this article, the amounts of export customs duties shall be paid no later than the day of registration by the customs authority of this customs declaration in full in amounts corresponding to the amounts of export customs duties that would be payable when goods were placed under customs procedure for export, calculated on the day of registration by the customs authority of the temporary customs declaration.

In case of filing an additional temporary customs declaration in accordance with paragraph 5 of this article, export customs duties shall be paid in full for the first calendar month of delivery no later than the day of acceptance of such a declaration, if the temporary customs declaration is filed in the calendar month of delivery of goods or after the expiration of the period established by part 4 of this article. In other cases, for goods intended for export from the Russian Federation, export customs duties are payable in accordance with parts 10 and 13 of this article.

Not later than the 20th day of the month following each calendar month of delivery, the remaining part of the amounts of export customs duties, calculated on the basis of updated information about the exported goods and the export customs duty rate effective on the 15th day of the delivery month, shall be paid. In this case, the exchange rate of foreign currencies to the currency of the Russian Federation, effective on the day of registration by the customs authority of the temporary customs declaration, is applied. At the same time, the calculation of export customs duties based on the customs value and quantity, which turned out to be increased compared to those indicated in the temporary customs declaration, is not a violation and does not entail the payment of penalties and (or) bringing to administrative responsibility, if the rule established by part 6 of this article is not violated.

The obligation to pay import customs duties and taxes in respect of goods transported by pipeline transport arises for the declarant from the moment of registration by the customs authority of a temporary customs declaration or a full customs declaration.

The obligation to pay import customs duties and taxes in respect of goods transported by pipeline is terminated by the declarant in the cases established by paragraph 2 of Article 80 of the Customs Code of the Customs Union.

When goods are imported by pipeline transport, import customs duties and taxes are paid no later than the 20th day of the month preceding each calendar month of delivery, based on the information specified in the temporary customs declaration. For the purposes of calculating and paying customs duties, the rates of customs duties and taxes effective on the 15th day of the month preceding the month of delivery are applied.

Updated information on goods imported for each calendar month of delivery shall be submitted to the customs authority no later than the 20th day of the month following each calendar month of delivery. If the amounts of payable customs duties and taxes increase as a result of clarification of information, the additional payment of the amounts must be made simultaneously with the submission of the clarified information. Penalties are not charged in this case.

The refund of overpaid amounts is carried out in accordance with Chapter 17 of Federal Law No. 311:

Refund (offset) of customs duties, taxes and other

Money

Refund (offset) of overpaid or overcharged amounts of customs duties, taxes and other monetary funds

Overpaid or overcharged amounts of customs duties and taxes are subject to refund by decision of the customs authority at the request of the payer (his legal successor). The specified application and the documents attached to it are submitted to the customs authority where the goods were declared, and in the case of applying a centralized procedure for the payment of customs duties and taxes, to the customs authority with which an agreement on its application was concluded, or to the customs authority that collected not later than three years from the date of their payment or collection.

The following documents must be attached to the application for the refund of overpaid or overcharged amounts of customs duties and taxes:

) a payment document confirming the payment or collection of customs duties and taxes subject to refund;

) documents confirming the calculation of customs duties, taxes subject to refund;

) documents confirming the fact of excessive payment or excessive collection of customs duties and taxes;

) documents specified in Parts 4 - 7 of Article 122 of this Federal Law, depending on the status of the applicant and taking into account the status of the returned funds;

) a document confirming the consent of the person who paid customs duties and taxes to their return to the person who is charged with the obligation to pay customs duties and taxes, when submitting an application for the return of customs duties and taxes by the person who is charged with the obligation to pay them;

) other documents that may be submitted by the person to confirm the validity of the return.

In the absence of the required information in the application for the return and failure to provide required documents the specified application is subject to return to the payer (his successor) without consideration with a reasoned explanation in writing of the reasons for the impossibility of considering the specified application. The said application shall be returned no later than five working days from the date of its receipt by the customs authority. In the event that the said application is returned by the customs authority without consideration, the payer (his successor) shall have the right to re-apply with an application for the return of overpaid or overcharged customs duties and taxes within the time limits established by Part 1 of this Article.

If the fact of excessive payment or excessive collection of customs duties and taxes is discovered, the customs authority, no later than one month from the date of discovery of such a fact, is obliged to inform the payer of the amounts of excessively paid or excessively collected customs duties and taxes.

The refund of overpaid or overcharged customs duties and taxes is made by decision of the customs authority that administers these funds. The total period for considering an application for a refund, making a decision on a refund and refunding the amounts of overpaid or overcharged customs duties and taxes cannot exceed one month from the date of filing an application for a refund and submission of all necessary documents. In case of violation of the specified period by the amount of overpaid or overcharged customs duties, taxes, not returned to set time, interest is charged for each day of violation of the return period. When returning customs duties and taxes overcharged in accordance with the provisions of Chapter 18 of this Federal Law, interest on the amount of overcharged customs duties and taxes shall be accrued from the day following the day of collection to the day of actual return. The interest rate is assumed to be equal to the refinancing rate of the Central Bank of the Russian Federation, which was in effect during the period of violation of the repayment period.

The refund of overpaid or overcharged customs duties and taxes shall be made to the account of the payer (his legal successor) specified in the return application.

The refund of overpaid or overcharged customs duties and taxes shall be made in the currency of the Russian Federation.

The refund of overpaid or overcharged export customs duties, taxes at the request of the payer (his successor) may be made in the form of a set-off against the fulfillment of obligations to pay customs duties, taxes, penalties, interest. The return of overpaid or overcharged import customs duties, at the request of the payer (his successor), may be made in the form of a set-off against the fulfillment of obligations for the payment of import customs duties. The offset of overpaid or overcharged import customs duties against the fulfillment of the obligation to pay export customs duties and taxes is not allowed.

The offset of excessively paid or excessively collected customs duties and taxes shall be carried out in accordance with this article in relation to the refund procedure, taking into account the provisions of part 12 of this article.

Refund of overpaid or overcharged customs duties and taxes is not made:

) if the payer has arrears in payment of customs duties and taxes in the amount of the said arrears. In this case, at the request of the payer (his successor), overpaid or overcharged customs duties and taxes may be offset against the said debt, subject to the provisions of Part 10 of this Article;

) if the amount of customs duties and taxes subject to refund is less than 150 rubles, except for cases of excessive payment of customs duties and taxes individuals or their excessive recovery from the said persons;

) in the case of filing an application for the return of the amounts of customs duties and taxes after the expiration of the established deadlines.

If there is a debt in payment of customs duties, taxes, penalties and interest, the customs authority shall have the right to collect it from the amounts of overpaid or overcharged customs duties and taxes in accordance with Article 158 of this Federal Law. The customs authority is obliged to inform the payer (his legal successor) about the set-off made within three days from the day following the day of its implementation.

When returning customs duties and taxes, interest on them is not paid, except for the case provided for by part 6 of this article, and the amounts are not indexed.

The form of the payer's application for the return (offset) of overpaid or overcharged customs duties and taxes and the form of the decision of the customs authority on the return (offset) of overpaid or overcharged customs duties and taxes shall be approved by the federal executive body authorized in the area of ​​customs affairs (Article 147 .)

Other cases of customs duties and taxes refund

Refund of customs duties and taxes is also made in the following cases:

) refusal to release goods in accordance with the declared customs procedure in respect of the amounts of customs duties and taxes paid in connection with the registration of the customs declaration for the placement of goods under this customs procedure;

) revocation of the customs declaration;

) restoration of the most favored nation regime or tariff preferences;

) if the Customs Code of the Customs Union and (or) this Federal Law provides for the return of the paid amounts of customs duties and taxes when goods are placed under the customs procedure for re-export or when goods are placed under customs procedures for destruction or refusal in favor of the state or re-import of goods;

) changes with the permission of the customs authority of the previously declared customs procedure, if the amounts of customs duties, taxes payable when placing goods under the newly chosen customs procedure, less amounts customs duties, taxes paid during the initial customs procedure, except for the case provided for in paragraph 6 of Article 282 of the Customs Code of the Customs Union;

) refund (in whole or in part) of the preliminary special duty, preliminary anti-dumping duty and preliminary countervailing duty in accordance with international treaties of the member states of the Customs Union and (or) the legislation of the Russian Federation on special protective, anti-dumping and countervailing measures when importing goods.

Refund of customs duties and taxes in the cases specified in Part 1 of this Article shall be made upon submission of an application for this no later than one year from the day following the day of the onset of circumstances entailing the return of the paid amounts of customs duties and taxes, in accordance with this Article. in relation to the return of overpaid or overcharged customs payments. In this case, the provisions of Part 9 of Article 147 of this Federal Law shall not apply (Article 148).

Return (offset) of the cash deposit

The return of the monetary collateral or its offset against advance payments is subject to the fulfillment or termination of the obligation secured by the monetary collateral, if an application for the return (offset) of the monetary collateral is submitted by the person who paid the monetary collateral (his successor) to the customs authority within three years from the day following the date of performance or termination of the obligation. The return (offset) of the monetary collateral is also carried out if the obligations secured by the monetary collateral have not arisen, while the specified period for filing an application for the return (offset) of the monetary collateral is calculated from the day the customs authority issues a customs receipt. After the expiration of the specified periods, the unclaimed amounts of the monetary collateral are taken into account as part of other non-tax revenues of the federal budget and are not subject to return.

The following documents shall be attached to the application for the return (offset) of the cash deposit:

) a payment document confirming the deposit of a cash deposit;

) customs receipt;

) documents confirming the fulfillment (termination) of an obligation secured by a monetary pledge;

) documents specified in Parts 4-7 of Article 122 of this Federal Law, depending on the status of the applicant and taking into account the status of the returned (credited) funds;

) other documents that may be submitted to confirm the validity of the return (offset).

If the documents specified in Parts 4-7 of Article 122 of this Federal Law were previously submitted to the customs authority, the payer shall have the right not to submit such documents again, providing information on the submission of such documents to the customs authority and on the absence of changes in them.

An application for the return (offset) of a monetary collateral and the documents attached to it shall be submitted to the customs authority that administers this monetary collateral. In the absence of the required information in the specified application, failure to submit a customs receipt and (or) the necessary documents, this application shall be returned to the person who has paid the cash deposit (his successor), without consideration with a reasoned explanation in writing of the reasons for the impossibility of considering this application. The said application shall be returned no later than five working days from the date of its receipt by the customs authority. In the event that the said application is returned by the customs authority without consideration, the person who has paid the monetary deposit (his successor) shall have the right to apply again with an application for the return (offset) of the monetary deposit within the time limits established by Part 1 of this Article.

The return (offset) of the monetary collateral is made by decision of the customs authority that administers this monetary collateral. The total term for consideration of an application for the return (offset) of the monetary collateral, for making a decision on the return (offset) of the monetary collateral and for the return (offset) of the amounts of the monetary collateral may not exceed one month from the date of filing the said application and submission of all necessary documents.

The cash deposit shall be returned in the currency of the Russian Federation by bank transfer to the account of the person who made the cash deposit (his successor) specified in the application for the return of the cash deposit. The offset of the cash collateral against advance payments is carried out in the currency of the Russian Federation.

The return (offset) of the monetary pledge shall not be made if the person who has paid the monetary pledge (his successor) has a debt in paying customs duties, fines or interest in the amount of such debt. The customs authority has the right to levy execution on the monetary pledge in accordance with Article 158 of this Federal Law.

When returning (offsetting) the amounts of the cash collateral, no interest is paid on them, the amounts are not indexed, and the commission on banking operations is paid at the expense of the transferred funds.

The form of the payer's application for the return (offset) of the monetary deposit and the form of the decision of the customs authority on the return (offset) of the monetary deposit are approved by the federal executive body authorized in the field of customs (Article 149).

When goods are moved by pipeline transport, restrictions apply on the day of acceptance of the temporary customs declaration.

When declaring natural gas transported by pipelines, to confirm its quantity and quality, acts on the actual deliveries of goods drawn up on the basis of readings from metering devices located in places determined by the terms of foreign trade agreements on the basis of which such movement is carried out are used.

2.2 Features of import, export and customs declaration of goods transported via power lines

1. Import into the customs territory of the customs union and export from this territory of goods transported via power transmission lines (hereinafter in this chapter - electrical energy) is allowed until the submission of a customs declaration to the customs authority. Declaration is carried out with the subsequent submission of a customs declaration for placing electrical energy under customs procedures for release for domestic consumption or export, respectively, no later than the 20th (twentieth) day of the month following each calendar month of its actual delivery.

When submitting a customs declaration, the actual presentation of electrical energy to the customs authority is not required.

Imported or exported actual amount of electrical energy is subject to customs declaration. The amount of electrical energy is determined on the basis of the readings of metering devices installed in technologically determined places and fixing the movement of electrical energy, acts on the actual supply of electrical energy under the relevant foreign trade agreement, acceptance certificates and other documents confirming the actual movement of electrical energy, as a balance flow electric energy (the algebraic sum of electric energy flows in opposite directions along all interstate power lines in operation of all voltage classes) for each calendar month, unless a different procedure for determining the amount of electric energy is established by the legislation of the Member States of the customs union.

The calculated value of the balance-flow is corrected for the amount of losses of electric energy in the networks that occur during the movement of electric energy in accordance with the technical regulations and national standards in force in the member states of the customs union.

When declaring electrical energy exported from the customs territory of the customs union, the readings of metering devices located on the territory of the state of dispatch of this electrical energy, or metering devices located on the territory of a neighboring state, are used in accordance with paragraph 2.3 of this work.

Features of the customs declaration of goods transported along power lines are determined in accordance with Article 194 of the Customs Code of the customs union:

Depending on the categories of goods and the persons moving them, in accordance with the customs legislation of the customs union and (or) the legislation of the member states of the customs union, the specifics of the customs declaration of goods may be established, including in the following cases:

) if the declarant does not have the exact information required for customs declaration;

) when goods are regularly moved across the customs border by the same person within a certain period of time;

) when goods are moved by pipeline transport and along power lines;

) when moving goods in an unassembled or disassembled form, including incomplete or incomplete form, within a specified period of time.

2.3 Places of installation of metering devices for goods transported by pipelines and power lines

1. The federal executive body authorized in the field of customs, together with the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of the fuel and energy complex, for customs purposes, determines a list of technologically determined places, in where metering devices are installed that record the movement of goods imported into the Russian Federation and exported from the Russian Federation by pipelines and power lines.

In order to prevent unauthorized access and change of information in the readings of metering devices for goods transported by pipelines and power lines, on such devices, if they are located on the territory of the Russian Federation, the customs authorities may impose means of identification in the manner determined by the federal executive body authorized in the field of customs, together with the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of the fuel and energy complex.

The procedure for determining the quantity of goods transported along power lines is established by the federal executive body authorized in the field of customs, together with the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of the fuel and energy complex.

Metering devices for goods transported by pipelines and power lines are installed in the customs territory of the customs union.

Places for installation of metering devices for goods transported by pipelines and power lines across the customs border may be located outside this territory, subject to the existence of international agreements of the member state of the customs union and the neighboring state that determine their work and access procedure officials customs authorities.

Metering devices for natural gas transported by pipelines may be located in the customs territory of the Customs Union and (or) outside it in places where measurements are due to the technology of natural gas transportation, and certain conditions of foreign trade agreements on the basis of which such movement is carried out.

Places for installation of metering devices for goods transported by pipelines and power lines when crossing the customs border are approved in accordance with the legislation of the member states of the customs union.

In order to prevent unauthorized access and change of information in the readings of metering devices located in the customs territory of the Customs Union for goods transported by pipelines and power lines, identification tools are imposed on such devices by customs authorities.

4 Identification of goods transported by pipelines and power lines

Identification of goods transported by pipelines and power lines is not carried out, which does not prevent the customs authorities from establishing for customs purposes the quantity, quality and other characteristics of goods using the information contained in documents, meter readings and other measuring instruments.

5 Customs declaration of transit of goods transported by pipelines and power lines

Customs transit of foreign goods transported by pipeline through the customs territory of the customs union and (or) through the territory of a state that is not a member of the customs union, between points located at the places where metering devices are installed, is applied in accordance with:

international treaties of the states - members of the customs union and the legislation of the states - members of the customs union - if such transit is carried out through the territories of all states - members of the customs union;

an international agreement between two states - members of the customs union and (or) the legislation of these states - members of the customs union - if such transit is carried out through the territories of only two states - members of the customs union;

the legislation of the state - a member of the customs union - if such transit is carried out only through the territory of this state.

Electric energy transported through power lines through the customs territory of the Customs Union in the conditions of parallel operation of power systems is not subject to placement under the customs procedure of customs transit. At the same time, no later than the 20th (twentieth) day of the month following each calendar month of the actual movement of electric energy, a written application shall be submitted to the customs authority indicating information on the volume of movement for the billing period, the conditional cost of electric energy and other information established by the legislation of the states - members of the customs union.

It is allowed to change the specific characteristics of transit goods transported through the customs territory of the customs union by pipeline transport, due to the technological features of transportation, in accordance with the technical regulations and national standards in force in the member states of the customs union.

6 Ensuring the payment of customs duties, taxes

When goods are transported by pipeline transport and along power lines, the customs authority has the right to demand the provision of security for the payment of customs duties and taxes in the following cases:

) if the declarant has been carrying out its foreign trade activities for less than one year;

) if the declarant has unfulfilled requirements for the payment of customs payments within the time limits established by these requirements;

) if the declarant has unexecuted decisions on cases of administrative offenses in the field of customs.

With all the richness of the scientific, industrial, economic potential of our great country, the national wealth is its natural resources - huge reserves of hydrocarbons and hydropower resources. In this, Russia has an incomparable advantage over most countries of the world.

In the context of the depletion of minerals in the world, their constant shortage in the world market, the Russian Federation not only meets its needs in energy carriers, but also satisfies the growing needs of other countries of the world that are consumers of Russian energy products. The ever-increasing demand for raw materials and energy, as well as the periodic sharp jumps in energy prices, are positive factors for the growth of the Russian economy, allowing it to accumulate significant funds and form a budget surplus. An important component here is pipeline transport and power lines, which served, serve and will serve as one of the basic elements on which the economy of our country relies, until the natural resources and the mining potential of the state run out, and this will not happen soon.

List of used literature

1. Federal Law-311;