Goods are placed under the customs regime of re-import if. Customs re-import procedure. A package of necessary papers

The placement of re-imported goods for re-import is accompanied by a number of conditions, which are contained in Article 293 of the Labor Code of the Union.

First of all, this article lists the customs procedures that accompanied the export of goods from the customs territory of the Union, which allow subsequently to use re-import.

These procedures are:

-export;
- processing in the customs territory, if processed products were exported;
- temporary export;
- processing outside the customs territory, if goods are imported that have not been subjected to processing operations, or products of processing of goods that were exported for the purpose of processing for gratuitous (guarantee) repairs.

The placement of goods under the re-import procedure is possible subject to a number of conditions:

1) when exporting from the customs territory Russian Federation the goods were in free circulation or were products of processing of foreign goods;
2) the goods are declared for the re-import procedure within three years after they cross the customs border when exporting, this period may be extended under certain circumstances, which will be discussed below;
3) the goods are in the same condition in which they were exported from the customs territory of the Russian Federation, with the exception of changes that occurred as a result of natural wear and tear under normal conditions of transportation, storage or use (operation);
4) the amounts of import customs duties, taxes, subsidies and other amounts subject to return to the federal budget upon re-import of goods.

Goods that cannot be placed under the re-import regime include :

foreign goods;
Russian goods exported from the customs territory of the Customs Union in accordance with other than the export regime, types of customs regimes;
Russian goods, which, although they were exported in accordance with the export regime, are re-imported after the expiration of the established deadlines for re-import;
goods prohibited for import into Russia and export outside of it in accordance with the norms of Russian legislation.

Paragraph 2 of Article 293 of the Labor Code of the Union provides for the possibility of establishing a period exceeding three years by decision of the Commission of the Customs Union. In order to implement this provision, the Decision of the Commission of the Customs Union of September 20, 2010 N 375 "On some issues of the application of customs procedures" defines the categories of goods for which the period of placement under the re-import procedure may exceed the period established by the Customs Code of the Union, which includes goods used for construction, industrial production, mining and other similar purposes, as well as goods exported in the export procedure to ensure the functioning of embassies, consulates and other official representations of the Member States of the Customs Union outside the customs territory of the Union, in respect of which, in accordance with the legislation of the Member States of the Customs Union Union, a decision was made to extend the period for placing these goods under the re-import procedure. Thus, the purpose of the export of goods is determined in the decision of the Commission.

The procedure for extending the period for re-importing goods in this case is established by the Federal Law “On Customs Regulation in the Russian Federation” (Article 286). , i.e. to the Federal Customs Service. The request must set out the circumstances of the export of goods with the attachment of the customs declaration accompanying the export of goods, as well as the documents :

1) confirming the circumstances of the export of goods;
2) indicating the date the goods crossed the customs border of the Union;
3) containing information about operations to repair goods outside the customs territory of the Union, if they were carried out.

The request is considered within a period of not more than 30 days, under certain conditions and more, for example, when not all the necessary documents are submitted. In this case, the request is considered within 15 days from the date of their submission.

Attention is drawn to the provision of Article 286 of the Law, according to which the decision to extend the term for the re-import of goods is made by the head of the structural unit of the Federal customs service, whose competence includes the application of customs procedures, or a person replacing him. The decision to extend the period must be brought to the attention of the declarant and the customs authority in the region of activity of which the goods in re-import will be declared.

In addition to the procedures for export and processing in the customs territory, goods can be exported under the procedure of temporary export, in which case they must be imported back within the period of temporary export.

Goods placed under the processing procedure outside the customs territory must be re-imported within the processing period.

At the same time, the return import in the procedure of re-import of previously exported goods in the procedure of temporary export is possible subject to a three-year period, only in this case the return import is exempt from customs duties and taxes. To comply with this condition, the enterprise concerned must, before the expiration of the specified period, import previously exported goods.

If the three-year period is not observed, the interested enterprise must place the "re-imported" goods under the procedure for release for domestic consumption, for which it is necessary to pay customs duties, taxes and comply with all restrictions established by the legislation on state regulation externally trading activities, i.e. It's about additional costs.

Another necessary condition for placing re-imported goods under the re-import procedure is immutability of goods (only changes caused by natural wear or loss that occurred under normal conditions of use (operation) or transportation, storage) are taken into account.

It should also be noted that the condition of the goods may change under other circumstances. For example, during loading, unloading, as a result of incorrect actions, the goods were damaged, including to the point of impossibility of operation. Such circumstances may arise before the delivery of goods to a foreign customer, i.e. the supplier is obliged to supply a new product or carry out repair operations to restore the damaged product. Damaged goods, as a rule, must be returned to the supplier, since, depending on the nature of the damage, the execution restoration work only possible at the manufacturer's site. The return of damaged goods can be carried out in the procedure for release for domestic consumption, which, as a rule, insists on by the customs authorities, but then it is necessary to pay customs duties, taxes and comply with all restrictions established by the legislation on state regulation of foreign trade activities.

In a similar way, the identity of the goods exported earlier in accordance with the export procedure and the goods placed under the re-import procedure, the fact and time of their export, as well as the fact that the goods are Russian, must be established (confirmed). The burden of proving these circumstances rests with the person concerned.

As a rule, confirmation of these circumstances, in particular the fact and moment of exportation of goods, is customs declaration. If it is absent and if the date of export is not confirmed by a "non-doubtful method", the moment of export of goods of Russian origin (until December 31, 1991 - the USSR) is considered the day of manufacture of the goods. In the absence of documents in which the date of manufacture of the goods is indicated, an examination may be carried out.

Article 292. Content of the customs procedure for re-import

1. Re-import - a customs procedure in which goods previously exported from the customs territory of the Customs Union are imported back into the customs territory of the Customs Union within the time limits established by Article 293 of this Code without paying import customs duties, taxes and without applying non-tariff regulation measures.

2. Goods placed under the customs procedure of re-import acquire the status of goods of the customs union, with the exception of the goods specified in subparagraph 4) of paragraph 1 of Article 293 of this Code, which are products of processing of goods exported from the customs territory of the customs union in accordance with paragraph 3 of Article 253 of this Code.

Article 293. Conditions for placing goods under the customs procedure of re-import

1. Previously exported goods may be placed under the customs procedure of re-import:

1) placed under the customs procedure for export or being products of processing of goods placed under the customs procedure for processing in the customs territory, and exported from the customs territory of the customs union in accordance with the customs procedure for re-export, if:

these goods are placed under the customs procedure of re-import within 3 (three) years from the day following the day of their movement across the customs border when exported from the customs territory of the customs union or within another period established in accordance with paragraph 2 of this article;

these goods are in an unchanged state, with the exception of changes due to natural wear and tear or natural wastage under normal conditions of transportation (transportation), storage and (or) use (operation);

documents are submitted to the customs authority in accordance with Article 294 of this Code;

2) placed under the customs procedure of temporary export, if these goods are imported during the period of temporary export and are in the same condition, except for changes due to natural wear and tear or natural wastage under normal conditions of transportation (transportation), storage and (or) use (operation) , as well as changes that are allowed in relation to such goods when they are used in accordance with the customs procedure for temporary export;

3) placed under the customs procedure for processing outside the customs territory, if these goods are imported during the processing period and are in the same condition in which they were exported from the customs territory of the customs union, with the exception of changes due to natural wear and tear under normal conditions of transportation (transportation), storage and (or) use (operation);

4) being products of processing of goods placed under the customs procedure for processing outside the customs territory, if the purpose of processing was gratuitous (warranty) repair and these goods are placed under the customs procedure of re-import during the processing period, with the exception of products of processing of goods, upon release of which under the customs procedure release for domestic consumption, the presence of a defect (defects) that was (s) the reason for the gratuitous (warranty) repair of these goods was taken into account.

2. Regarding certain categories goods by the decision of the Commission of the Customs Union may establish terms exceeding the period specified in subparagraph 1) of paragraph 1 of this article.

3. When reimporting, compensation of taxes and (or) interest from them, when the amounts of such taxes and (or) interest in connection with the export of goods from the customs territory were not paid or were returned, as well as the amounts of other taxes, subsidies and other amounts, not paid or received directly or indirectly as payments, benefits or compensation in connection with the export of goods from the customs territory, is made in the manner and on the terms established by the legislation of the member states of the customs union.

When re-importing, the reimbursement of import customs duties, when the amounts of such duties in connection with the export of goods from the customs territory were not paid or were returned, is made in accordance with an international agreement of the member states of the customs union.

4. The declarant of the customs procedure for re-importation may be a person who was the declarant of one of the customs procedures specified in paragraph 1 of this article, in accordance with which the goods were exported from the customs territory of the customs union.

The customs legislation of the customs union may establish cases when another person may act as a declarant of the customs procedure for re-import.

5. Goods are placed under the customs procedure for re-importation in the Member State of the customs union in which they were placed under one of the customs procedures referred to in paragraph 1 of this article.

Article 294. Documents and information required for placing goods under the customs procedure for re-import

1. In order to place goods under the customs procedure for re-import, the declarant shall submit to the customs authority information on the circumstances of the export of goods from the customs territory of the customs union, as well as information on operations to repair goods, if such operations were carried out with goods outside the customs territory of the customs union.

2. To confirm the information specified in paragraph 1 of this article, the declarant shall submit a customs declaration accepted upon export of goods and documents confirming the date of movement of goods across the customs border upon their export.

Article 295. Refund (offset) of export customs duties

With regard to the goods specified in subparagraph 1) of paragraph 1 of Article 293 of this Code, placed under the customs procedure for re-import, a refund (offset) of the paid amounts of export customs duties is made if the said goods are placed under the customs procedure for re-import no later than 6 (six) months from the date of following the day of placing such goods under the customs procedure for export.

1. The conditions for placing goods under the customs procedure for re-import are:

2) submission to the customs authority of information on the circumstances of the export of goods from the customs territory of the Union, repair operations, if such operations were carried out with goods outside the customs territory of the Union and are confirmed by the submission of customs and (or) other documents or information about such documents;

2. The conditions for placing goods previously exported from the customs territory of the Union, in respect of which the customs procedure for export was applied, under the customs procedure for re-importation are:

1) the placement of goods under the customs procedure of re-import until the expiration of 3 years from the day following the day of their actual export from the customs territory of the Union, or until the expiration of another period determined by the Commission in accordance with paragraph 3 of this article;

3) refund of taxes and (or) interest from them, when the amounts of such taxes and (or) interest in connection with the export of goods from the customs territory of the Union were not paid or were returned, as well as the amounts of other taxes, subsidies and other amounts unpaid or received directly or indirectly as payments, benefits or compensation in connection with the export of goods from the customs territory of the Union, if this is provided for by the legislation of the Member States, in the manner and on the terms established by such legislation.

4. The conditions for placing goods previously exported from the customs territory of the Union, in respect of which the customs procedure of temporary export was applied, under the customs procedure of re-import are:

1) importation of goods into the customs territory of the Union during the period of validity of the customs procedure for temporary export;

2) preservation of the unchanged state of the goods in which they were exported from the customs territory of the Union, with the exception of changes due to natural wear and tear, as well as changes due to natural wastage under normal conditions of transportation (transportation) and (or) storage, as well as changes that are allowed in in relation to such goods when they are used in accordance with the customs procedure for temporary export.

5. The conditions for placing goods previously exported from the customs territory of the Union, in respect of which the customs procedure for processing outside the customs territory was applied, under the customs procedure for re-importation are:

1) importation of goods into the customs territory of the Union during the period of validity of the customs procedure for processing outside the customs territory, established by the customs authority;

Re-import is a procedure in which goods are imported into a country that were previously exported from its territory.

In foreign territory, they should not have been repaired or modernized, and the reason for the return may be identified defects or illiquidity of the goods.

In other words, this is a process when they wanted to sell goods abroad and even took them out of Russia, but for one reason or another they returned it back. Taxes and fees that are supposed to be paid when transporting goods across the border are not paid in this case.

When applying this procedure, there is no payment of customs duties, and the goods themselves are transferred to the category of free circulation goods.

In accordance with the current legislation, this customs procedure belongs to the group of final ones and carries the final stage of the process of moving goods previously exported from the territory of Russia. At the final stage, the cargo is returned back to the customs territory of the Russian Federation.

Conditions for placing goods in the re-import process

In accordance with the current customs legislation, products that meet the following criteria may be placed under the procedure:

The products were intended for export, or they are processed products, or re-export goods, provided that the re-import process is started no later than three years after the moment the goods crossed the border. Products must be in their original condition, with the exception of natural loss, provided for under proper storage and transportation conditions. Of course, all relevant, correctly drawn up documents must be provided to customs.
Products are in the process of temporary export, provided that the deadlines are met and the condition of the goods is unchanged.
Cargo passing through the processing process outside the customs territory. The main condition here is also the original condition of the goods, which must remain unchanged, only natural losses are allowed, provided for under the conditions of storage and transportation.
Products resulting from the processing of goods outside the customs territory. However, only if the processing was carried out for free or warranty purposes.

The current Customs Code clearly indicates under what conditions products can be placed under the re-import process.

Required documents

What documents are required for customs clearance? First of all, the owner or carrier of the cargo must provide customs with information on how and under what circumstances the goods crossed Russian border. Information about the repair performed is also mandatory if it was outside the Russian Federation.

As supporting documents, a declaration is submitted, which was drawn up for this cargo at the time of departure from Russian territory, documents that indicate the day of crossing the state border at the time of departure, as well as other papers that can confirm the accuracy of the declared information.

Conditions for the return of export duties

It is possible to return the previously paid amount of customs fees only if the cargo is returned to the territory of the Russian Federation no later than six months after crossing the border in the other direction.
The return occurs after the owner or carrier submits a correctly completed application to the customs office, with documents confirming the rights to the products, as well as the fact of crossing the border, attached to it. If there are other documents confirming the accuracy of any information specified in the application, they should also be attached to the application.
In the event that the customs returns the entire package of documents without consideration or decision, the owner of the cargo has the right to re-send an application for the return of the paid duties.
Refunds are made only in rubles and only by bank transfer.

Grounds for refusal

Of course, the Customs Code also provides for a number of cases when the customs authority has the right to refuse a person who has filed a request for a refund.

The person who submitted the application and the one who paid customs fees are two different individuals that are not successors to each other.
Application deadline missed.
The signature on the application was affixed by a person who does not have the appropriate official authority.
The information specified in the application is unreliable, or contains insufficient information confirming the fact that the goods were exported abroad, or any other significant information.
The paid duties were not credited to the account of the Treasury, or did not pass through the customs office.
The person who submitted the application has a debt to the budget for the payment of other customs payments. In this case, the amount of this debt is withheld, and the rest of the amount is returned.

The essence of the re-import process

So, re-import is quite widespread in the region foreign trade, since in reality situations very often arise that require the return of cargo back to the territory of the state from which it was previously exported. In the Russian Federation, the legal side of the issue is reflected in the Customs Code, as well as in federal law"on customs regulation..."

Re-import may be an independent process, or it may be the final part of other procedures, such as temporary export. This implies that the products were exported from the Russian territory for an indefinite period, and then returned back.

In the event that the goods were intended for export, safely left the territory of Russia, and then certain circumstances emerged that require them to be returned back, then re-import here will be a separate procedure not related to export, since the export process was completed from the moment the cargo crossed the Russian border .

In the legal aspect, products that are in the process of being re-imported are considered goods for free circulation, in other words, these products can be in circulation on the territory of the Russian Federation without any restrictions.

The key point is the absence of customs payments, which are otherwise mandatory and make up a significant share of the carrier's costs.

There are a number of conditions that must be met if the goods are placed under the re-import procedure. They are all listed in the Customs Code.

First, a number of other processes are listed, after which the cargo can be declared as re-importable.
Another condition is the condition of the products. It must be original and unchanged, except for allowable natural wear and tear. However, the condition of immutability does not apply to products of processing of goods exported during processing outside the customs territory for the purposes of free repair. This is due to the fact that during the repair, of course, the condition of the goods changes.
It is obligatory to provide documents to customs that contain information about the fact that the goods have left the territory of the state. As a rule, this is a customs declaration, but there may also be other documents containing information about when and how the cargo crossed the border.
The fact that the list of documents is not too wide deserves attention. A rather vague wording about “other documents” can lead to many questions, whether a license or contract, and the like, is suitable here.

Considering the conditions for applying the re-import procedure to the cargo, it is worth paying attention to the requirement on the condition of the products. The Code states that only natural loss is allowed, which occurs in the process of observing the conditions of transportation and storage.

However, the condition of the cargo may change due to, for example, incorrect actions during loading. This can happen before the transfer of the goods to the customer, in other words, the owner faces the need for repair, or prompt delivery of a new product.

There are situations when a damaged product must be returned to the supplier, since the resulting damage can only be repaired at the manufacturer's factory. And when applying the re-import procedure to such a cargo, customs may have questions related to the requirement of an unchanged state. As a rule, the authorities insist on applying to such products the procedure for release for domestic use, which entails the need to pay customs duties.

The Customs Code imposes a restriction on the list of customs authorities where it is possible to declare the goods as subject to re-import, this is possible only in the country of the Customs Union where the previous customs process was started.

As mentioned above, when re-importing, there is no payment of import duties, but at the same time, taxes are refunded in this process when such an amount was not paid, or was returned, or was subsidized.

For example, in the process of exporting goods, VAT is exempted, a subsidy is received as part of the support of the exporter, and payment of interest on the loan is reimbursed. Thus, in the process of re-importing goods, the owner of the goods returns to the starting point.

The Customs Code provides for two algorithms for the reimbursement of duties and other payments. However, despite the fact that the procedure is regulated in sufficient detail by legislative documents, questions inevitably arise when carrying out trading activities.

Is it possible to declare as re-imported goods a part of the cargo that previously left the territory of Russia? Or is it possible to apply this procedure to goods in the customs warehouse regime after they are returned to the territory of Russia from abroad?

Re-import is a complex customs procedure, which should be carried out by competent specialists, as it has many nuances and features. This will reduce risks, reduce the time of cargo clearance, and avoid penalties for violations of the conditions of the regime.

What is RE-IMPORT

Re-import is a procedure in which goods that were previously exported from this territory are brought into the country. Abroad with such goods should not carry out repairs, upgrade. The reason for the return may be the presence of previously undetected defects, or illiquidity.

The essence of the process

The essence of the process is the return abroad of a previously exported object for a variety of reasons. For example, the buyer may refuse the product. In this case, it must be returned to the territory of the country from which they came.

Re-import of goods implies preferential conditions for crossing the border - tariff payments, taxes for it do not need to be paid:

the declarant is not obliged to pay for the movement of products across the border in case of paying a fee at the time of export;
if the procedure was carried out no later than six months ago (the countdown is from the date following the day the goods were exported from the country), the applicant will be refunded the payments made during the export.

Customs payments for re-import are collected in the form of customs clearance fees. Duty exemptions do not apply if it was not paid or returned at the time of export.

What goods cannot be placed under the re-import regime

Cannot be placed under re-import:

foreign-made products;
Russian products exported from the country under a different customs regime;
Russian objects that entered the Russian Federation in the form of exports, having an overdue deadline for re-importation on the date of re-importation;
forbidden Russian laws products for import and export.

Conditions for placing goods in the re-import regime

The customs legislation highlights the signs for placing in the re-import mode of cargo, which:

intended for export, is a product of processing, if the following condition is met: re-import was started no later than 3 years from the date of movement of products across the border;
did not change his primary state except for the process of natural wastage, if it is provided for in the conditions of transportation and storage. In this case, the customs authority must provide the relevant documents;
is in the process of temporary export, if the condition of meeting the deadlines is met, its condition has not changed;
goes through the process of processing outside the territory of customs. It must be in its original, unaltered state. The possibility of natural losses provided for by the conditions of movement and storage is envisaged;
was obtained as a result of the processing of the product outside the customs territory, if the processing was carried out free of charge or for the purposes of a guarantee.

Required documents

It is necessary to provide the following documents upon re-import (Article 294 of the Customs Code of the Customs Union):

declaration to the Federal Tax Service;
documents confirming the date of crossing the border by products during import to Russia;
receipts for payment of import duties, taxes, subsidies and other amounts subject to return to the budget. Other payment documents certified by the applicant with explanations attached to them on the calculation of funds that were deducted can be used as confirming ones;
a letter from the FCS on the extension of the terms for placing products under re-import - for products declared after 3 years from the date following the day of crossing the border at the time of export from Russia;
information about the repair of products, if it was carried out in another territory;
information confirming the export from the Russian Federation of a car, spare parts, equipment for maintenance, repair of a car temporarily located on the territory of another country, these parts are used for this vehicle. Such information should be provided in case of bringing under the regime of units, assemblies that were part of this transport, replaced by the corresponding parts that were sent from the customs territory;
information confirming the export from the Russian Federation of a machine, spare parts and equipment intended for repair, maintenance, previously moved outside the country for these purposes, but not used;
information on technical regulations, standards, other regulations in force on the territory of Russia, which indicate the levels of natural wear or loss, subject to the conditions of transportation, use, storage.

Conditions for the return of export duties

The amounts paid will be refunded if:

the object was exported and imported by one person - the payer of the export duty, or if its payment was made in his favor;
customs officers were provided with a copy of the declaration, which was the basis for the calculation and payment of export customs duties. Confirmation was provided from the customs authority, in whose favor the payments were made, that the funds were credited to its account;
the applicant of the goods submitted under re-import provides the customs officers with an application (written) for the return of the funds paid.

Grounds for refusal

You can get a denial of the re-import procedure for the following reasons:

the registration of the regime, the return of payments is carried out by the applicant, who is not the payer, there are no documents giving him the right to be the assignee of the payer;
violation of the terms - more than 6 months have passed, provided for the return of payments or 3 years for the application of the regime. The deadline for the temporary export of goods has been violated;
the documents submitted for consideration contain false data;
payments made during the primary export never entered the budget account;
the declared cargo is prohibited for re-import: precious metals, products from them, military products, narcotic drugs, etc.

Re-import terms

Re-import under the Customs Code of the Customs Union (Article 293) must be carried out no longer than 3 years from the date following the date of importation from the territory of the Customs Union or within another period established in accordance with paragraph 2 of this article.

Separate provisions regarding the application of the regime

The regulation of certain provisions of the re-import procedure can be transferred to the level of national legislations of the EAEU member countries. The procedure for extending the term is determined by Article 286 of the Federal Law on customs regulation in the Russian Federation. Reimbursement, offsetting the amount of duties when exporting under the re-import procedure, requirements for payment of the amount of import duty, tax payments, subsidies, and other amounts are regulated by Articles 287, 288 of this law.

Status of goods placed in re-import mode

The status of products under the re-import procedure is defined for products as “released for free circulation”.

Application of customs duties, taxes when placing goods under the customs procedure of re-import

At re-importation products under the re-import procedure do not need to pay customs duties and taxes - article 32 of the Customs Code of the Customs Union.

Reimport after export

The declarant may have problems if under the re-import procedure were placed products of Russian origin, previously moved from the territory of the country under the export regime, after which the process of their return began.

The declarant must confirm the immutability of the state of imported products. Identification when exporting exports is not carried out by customs officers, the cargo is not inspected, there are no documents confirming the presence of articles, serial numbers, confirmation of the compliance of the actually presented cargo with the characteristics specified in the declaration. Inspection of imported goods is carried out more strictly and for these products it will not be easy to confirm the conformity with the previously exported goods.

After import, before declaring, you need to independently inspect the cargo and make sure that:

Russian cargo corresponds to that described in the declaration;
serial numbers, batches coincide with those entered in the declaration;
the sender did not complete the cargo with extra items.

The declarant is obliged to pay direct or indirect payments, benefits, compensations received during the export of goods from the Customs Union, to confirm to the customs officers that VAT has not been returned to him after the export of the goods. You will need to submit a request to the tax office, get a certificate - a month before the goods are imported back. If the return took place unexpectedly, you will have to pay the costs for temporary storage in a customs warehouse.

Offset (refund) of customs export duties

For goods placed under re-import, a offset (refund) of previously paid amounts of import duties is performed. It is necessary that the condition be met - the placement under this regime must be carried out no later than 6 months from the date following the date the cargo was placed under this export regime.

Company advantages

The legislation regulating the issues of re-import is quite extensive, it is not easy for everyone to navigate in the constantly changing conditions of conducting foreign economic activity.

The TechnoVlad company is ready to help in complex issues of moving various types of goods across the border in the re-import mode. The qualifications of our specialists allow us to perform the most complex tasks related to the design customs documents, correct assignment of codes to cargoes, Competent coordination of interaction with customs authorities allows you to quickly perform all the necessary operations within the re-import procedure.

Contacting TechnoVlad will allow our customers to clear products at customs, minimize the costs of this process, avoid delays, delays and unnecessary financial costs, problems at customs.