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No 61-FZ of May 28, 2003 Adopted by the State Duma on April 25, 2003 PART I GENERAL PROVISIONS Chapter 1 Basic Principles Article 1. Customs Regulations and the Customs System of the Russian Federation Article 2. Customs Territory and Customs Border of the Russian Federation Article 3. Customs Legislation of the Russian Federation. Legal Acts of President and Government of the Russian Federation Article 4. Validity of Statutes of Customs Legislation and other Legal Acts of the Russian Federation Article 5. Legal Acts of the Federal Customs Authority Article 6. Requirements Laid to Statutes of Customs Legislation, Other Legal Acts of the Russian Federation, and Legal Acts Issued by the Federal Customs Authority Article 7. Application of Customs Tariff Regulations, Prohibitions and Restrictions Stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities and Statues of Federal Legislation on Customs Duties and Taxes Article 8. Application to Customs of International Treaties of the Russian Federation Article 9. Determination of Time Terms Established by This Customs Code Article 10. Handling of Information Received by the Customs Authorities Article 11. Definitions of Basic Terms Used in the Customs Code Chapter 2 The Basic Principles Regulating the Conveyance of Merchandise and Means of Transport Across the Customs Border Article 12. Conveyance of Merchandise (including currencies and hard currency securities) and Means of Transport across the Customs Border Article 13. Observance of Prohibitions and Restrictions during Conveyance of Merchandise across Customs Border Article 14: Customs Registration and Customs Control Article 15. Use and Disposal of Merchandise and Means of Transport Article 16. Obligations Pertaining to Customs Clearance Procedures Article 17. Guarantees of Proper Fulfilment of Provisions of this Customs Code Chapter 3 Customs-related Activities Article 18. Customs-Related Activities Article 19. Registers of Juridical Persons Performing Customs-Related Activities Article 20. Entering Juridical Persons in Registers of Juridical Persons Performing Customs-Related Activities Article 21. Certificate on Entry of Juridical Person into one of Registers of Juridical Persons Performing Customs-Related Activities Article 22. Removal of Juridical Person from Registers of Juridical Persons Performing Customs-Related Activities Chapter 4 Information and Consulting Article 23. Procurement of Information Substantiating Reasons for Decision-Making, Action (Inaction) Article 24. Information on Legal Statutes in Sphere of Customs System Article 25. Consulting on Issues of the Customs system and Other Issues in Competence of the Customs Authorities Chapter 5 Customs Statistics Article 26. Customs Statistics pertaining to Foreign Trade of the Russian Federation Article 27. Special Customs Statistics Article 28. Documents and Information Used for Statistical Purposes Chapter 6. The Country of Origin of Goods. Nomenclature of Goods Subject to Foreign Trade Article 29. Sphere of Application of This Chapter Article 30. Determination of the Country of Origin of Goods Article 31. Goods and Commodities Wholly Produced in a Given Country Article 32. Criteria for Goods Processing Sufficiency Article 33. Peculiarities of Determining the Country of Origin of Goods Article 34. Verification of Country of Origin of Goods Article 35. Declaration of the Country of Origin of Goods Article 36. The Certificate of Origin of Goods Article 37. Submission of Documents Certifying the Country of Origin of Goods Article 38. Additional Terms of Merchandise Customs Clearance while Determining the Country of their Origin Chapter 7 Appeals to Decisions, Actions (Inaction) of Customs Offices and Customs Officers Article 45. Right to Appeal Article 46. Appeal Procedures Article 47. Procedures for Lodging Complaints to a Decision, Action (Inaction) of Customs Office or its Officer Article 48. Time Limits for Filing Complaints to a Decision, Action (Inaction) of Customs Office or Its Officer Article 49. Restoration of Time Terms for Filing Complaints to a Decision, Action (Inaction) of Customs Office or Its Officer Article 50. Form and Content of a Complaint to a Decision, Action (Inaction) of Customs Office or its Officer Article 51. The Consequential Effect of Complaint to a Decision, Action (Inaction) of Customs Office or its Officer Article 52. Rationale for Rejecting Complaint to a Decision, Action (Inaction) of Customs Office or its Officer Article 53. Withdrawal of Complaint to a Decision, Action (Inaction) of Customs office or its Officer Article 54. The Customs Office Considering Complaint to a Decision, Action (Inaction) of Customs office or its Officer Article 55. Time Limits Allocated for Considering Complaints to a Decision, Action (Inaction) of Customs Office or its Officer Article 56. Resolution of Customs Authorities with regard to Complaint to a Decision, Action (Inaction) of Customs Office or its Officer Article 57. Simplified Complaint Procedures with regard to a Decision, Action (Inaction) of Customs Office or its Officer PART II CUSTOMS PROCEDURES SECTION 1 CUSTOMS REGISTRATION / CLEARANCE Chapter 8 General Provisions Pertaining to Customs Registration Article 58. The Sphere of Application of this Chapter Article 59. Customs Registration Procedures Article 60. Commencement and Completion of Customs Registration Formalities Article 61. Permission for Customs Operations by the Customs Authorities Article 62. Time and Place of Customs Registration with Regard to Goods and Means of transport Article 63. Documents and Information Required for the Fulfilment of Customs Registration Article 64. Presence of Interested Persons of their Representatives during Customs Registration Article 65. Language of Customs Registration Article 66. Customs Clearance and Control Measures Exercised by Other State Bodies Article 67. Top-priority Customs Registration' Order Article 68. Special Simplified Customs Control Procedures for Specific Persons Chapter 9 Entry of Merchandise to the Customs Territory of the Russian Federation Article 69. Timing and Place of Entry of Merchandise and Means of Transport to the Customs Territory of the Russian Federation Article 70. Measures Taken in Case of Accidents, Force Majeure, or other Circumstances Article 71. Preliminary Notification of Customs Authorities of the Entry of Merchandise and/or Means of Transport to the Customs Territory of the Russian Federation Article 72. Submission of Documents and Information in instances of the Entry of Merchandise and Means of transport to the Customs Territory of the Russian Federation Article 73. Documents and Information Submitted to the Customs Authorities in instances of the International Shipment of Goods by Motor Vehicle Article 74. Documents and Information Submitted to the Customs Authorities in instances of the International Shipment of Merchandise by Seagoing Vessel (Riverboat) Article 75. Documents and Information Submitted to Customs Authorities in instances of the International Shipment of Merchandise by Air Transport Article 76. Documents and Information Submitted to Customs Authorities in instances of the International Shipment of Merchandise by Railway Transport Article 77. Operations with Goods and Means of transport at a Customs Terminal Article 78. Unloading and Transhipment of Merchandise at a Customs Terminal Chapter 10 Domestic Customs Transit Article 79. Domestic Customs Transit Article 80. Permission for Domestic Customs Transit Article 81. Transit Declaration Article 82. Time Terms for Domestic Customs Transit Article 83. Identification of Goods and Documents Thereto Article 84. Equipment of Means of transport, Containers and Removable Truck Bodies for Haulage of Merchandise under Customs Seals and Stamps Article 85. Place of Destination of Merchandise subject to Domestic Customs Transit Procedure Article 86. Measures for Effecting Observance of Statutes of Customs Legislation of the Russian Federation with regard to Domestic Customs Transit Article 87. Customs Escort Article 88. Obligations of Carrier pursuant to Domestic Customs Transit Article 89. Transhipment, Unloading, Loading and Other Cargo-Handling Operations Article 90. Responsibility of Carrier and Forwarder pursuant to Domestic Customs Transit Article 91. Measures Taken in Case of Accident, Force Majeure or other Circumstances Article 92. Completion of Domestic Customs Transit Chapter 11 Customs Carrier Article 93. Customs Carrier Article 94. Terms of Entry into Register of Customs Carriers Article 95. Application for Entry into the Register of Customs Carriers Article 96. Certificate of Entry into the Register of Customs Carriers Article 97. Obligations of the Customs Carrier Article 98. Withdrawal of Certificate of Entry into the Register of Customs Carriers Chapter 12 Temporary Storage of Goods Article 99. Temporary Storage of Goods Article 100. Temporary-Storage Warehouses Article 101. Placement of Goods at Temporary-Storage Warehouses Article 102. Documents Required for Placing Goods at a Temporary-Storage Warehouse Article 103. Terms of Temporary Storage Article 104. Operations with Goods Placed in a Temporary-Storage Warehouse Article 105. Damaged or Ruined Merchandise Article 106. Types of Temporary-Storage Warehouses Article 107. Technical and Engineering Requirements to Facilities and Location of Temporary-Storage Warehouses Article 108. Owners of Temporary-Storage Warehouses Article 109. Terms of Entry into the Register of Owners of Temporary-Storage Warehouses Article 110. Application for Entry into the Register of Owners of Temporary-Storage Warehouses Article 111. Certificate of Entry into the Register of Owners of Temporary-Storage Warehouses Article 112. Obligations of the Owner of a Temporary-Storage Warehouse Article 113. Withdrawal of Certificate of Entry into the Register of Owners of Temporary-Storage Warehouses Article 114. Operations with Merchandise in case of Exclusion of the Owner of a Temporary-Storage Warehouse from the Register of Owners of Temporary-Storage Warehouses Article 115. Storage of Merchandise at Customs Temporary-Storage Warehouses Article 116. Peculiarities of Temporary Storage of Goods Transported by Railway Article 117. Temporary Storage at a Warehouse Owned by Goods Recipient Article 118. Placement of Goods in a Temporary-Storage Warehouse by Customs Authorities Chapter 13 Exportation of Goods from the Customs Territory of the Russian Federation Article 119. Place and Time of Departure of Goods and Means of transport from the Customs Territory of the Russian Federation Article 120. Submission of Documents and Information Article 121. Loading of Goods to Means of transport Departing from the Customs Territory of the Russian Federation Article 122. Requirements of Goods at their Departure from the Customs Territory of the Russian Federation Chapter 14 Declaration of Goods Article 123. Goods Liable for Declaration Article 124. Declaration of Goods to the Customs Authorities Article 125. Places for Declaring Goods Article 126. Declarant Article 127. Declarant’s Rights and Obligations Article 128. Peculiarities of Declaring Goods with Different Names within the Same Consignment Article 129. Time Limits for Submitting a Customs Declaration Article 130. Preliminary Declaration of Goods Article 131. Submission of Documents pertaining to the Declaration of Goods Article 132. Acceptance of a Customs Declaration Article 133. Amendments of and Additions to a Customs Declaration Article 134. Withdrawal of a Customs Declaration Article 135. Incomplete Customs Declaration Article 136. Periodic Customs Declaration Article 137. Peculiarities of Declaring Russian Goods during their Exportation from the Customs Territory of the Russian Federation Article 138. Periodic Temporary Customs Declaration of Russian Goods Chapter 15 Customs Agent Article 139. Customs Broker (agent) Article 140. Terms of Entry onto the Register of Customs Agents Article 141. Application for Entry onto the Register of Customs Brokers (Proxies) Article 142. Certificate of Entry onto the Register of Customs Brokers (Proxies) Article 143. The Rights of a Customs Broker (agent) Article 144. Obligations and Responsibilities of a Customs Broker (agent) Article 145. Withdrawal of Certificate of Entry onto the Register of Customs Brokers (Proxies) Article 146. Certified Specialist in Customs Clearance Procedures Article 147. Attestation for Compliance with Qualification Requirements Article 148. Grounds for the Annulment of a Qualification Certificate [Licence] for Specialists in Customs Clearance Procedures Chapter 16 Release of Goods Article 149. Terms of Release of Goods Article 150. Release of Merchandise prior to the Submission of Customs Declaration Article 151. Conditional Release of Goods Article 152. Time terms of Release of Goods Article 153. Additional Stipulations for the Release of Goods Article 154. Release of Goods in Case of Lawsuit pursuant to Administrative Offence SECTION 2 CUSTOMS PROCEDURES Chapter 17 General Provisions Pertaining to Customs Procedures Article 155. Customs Procedures Article 156. Choice and Change of the Customs Procedure Article 157. Subjecting Goods to the Customs Procedure Article 158. Observance of Restrictions and Prohibitions pertaining to Goods Subjected to Customs Procedures Article 159. Documents and Information Confirming Observance of the Customs Procedure Article 160. Guarantees of Observance of Customs Procedures Article 161. Responsibility to Confirm Observance of Terms and Conditions pursuant to Subjecting Goods to the Customs Procedure Article 162. Documents and Information Confirming Observance of the Customs Procedure Chapter 18 Primary Customs Procedures § 1. Release for Domestic Consumption Article 163. Content of the Customs Procedure Article 164. Status of Goods Subject to the Customs Procedure of Release for Domestic Consumption § 2. Export Article 165. Content of the Customs Procedure Article 166. Terms and Conditions of Subjecting Goods to a Customs Procedure §3. International Customs Transit Article 167. Content of the Customs Procedure Article 168. Terms and Conditions of Subjecting Goods to the Customs Procedure Article 169. Application to International Customs Transit of Rules and Requirements Applicable to Domestic Customs Transit in accordance with this Customs Code Article 170. Transhipment of International Transit Merchandise and Other Operations with Transit Merchandise Article 171. Completion of the Customs Procedure Article 172. Peculiarities of Application of the Customs Transit Procedure Chapter 19 Customs Economic Procedures § 1. Inward Processing Procedure Article 173. Content of a Customs Procedure Article 174. Terms of Placement of Goods under a Customs Procedure Article 175. Identification of Goods in Compensating Products Article 176. Goods Processing Operations Article 177. Time Terms of Goods Processing Operations Article 178. Rate of Yield for Compensating Products Article 179. Permit for Inward Processing Procedure Article 180. Issuance of Permit for the Inward Processing Procedure Article 181. Withdrawal of a Permit for Goods Processing Article 182. Exemption of Compensating Products from Export Duties. Application to Compensating Products of Prohibitions and Restrictions pursuant to Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities Article 183. Wastes Article 184. Residues Article 185. Completion and Suspension of the Customs Procedure Article 186. Equivalent Compensation § 2. Processing for Domestic Consumption Article 187. Content of the Customs Procedure Article 188. Terms of Placement of Goods under the Customs Procedure Article 189. Identification of Goods in Compensating Products Article 190. Goods Processing Operations Article 191. Time Terms of Goods Processing Operations Article 192. Permit for Processing Goods for Domestic Consumption Article 193. Issuance of Permit for Processing Goods for Domestic Consumption Article 194. Wastes and Residues Article 195. Completion of the Customs Procedure Article 196. Peculiarities of Application of Rates Customs Duties with regard to Compensating Products § 3. Outward Processing Procedure Article 197. Content of the Customs Procedure Article 198. Terms of Placement of Goods under Customs Procedure Article 199. Identification of Goods in Compensating Products Article 200. Goods Processing Operations Article 201. Time Terms of Goods Processing Operations Article 202. Rate of Yield for Compensating Products for the Customs Clearance Purpose Article 203. Permit for the Outward Processing Procedure Article 204. Issuance of Permit for Outward Processing Procedure Article 205. Withdrawal of a Permit for Goods Processing Article 206. Substitution of Compensating Products by Foreign Goods Article 207. Application of Partial of Complete Exemption of Compensating Products from Customs Duties and Taxes Article 208. Completion of the Customs Procedure § 4. Temporary Importation Article 209. Content of the Customs Procedure Article 210. Terms of Placement of Goods under the Customs Procedure Article 211. Restrictions on Use and Disposal of Temporarily Imported Goods Article 212. Application of Customs Duties and Taxes Article 213. Time Terms of Temporary Importation Article 214. Completion and Suspension of the Customs Procedure § 5. Bonded [Customs] Warehouse Article 215. Content of the Customs Procedure Article 216. Bonded Warehouses Article 217. Terms of Placement of Goods under the Customs Procedure Article 218. Time Terms of Storage of Merchandise in a Bonded Warehouse Article 219. Operations with Goods Stored in a Bonded Warehouse Article 220. Exemption of Export Goods from Dutiable Payments and Indemnity of Paid Taxes and Duties Article 221. Broken Down, Perished or Damaged Merchandise Article 222. Determination of Goods Customs Value at instance of their Release for Free Circulation Article 223. Completion of Customs Procedures Article 224. Types of Bonded warehouses Article 225. Technical and Engineering Requirements to Facilities and Location of Bonded Warehouses Article 226. Owners of Bonded warehouses Article 227. Terms of Entry onto the Register of Owners of Bonded Warehouses Article 228. Application for Entry onto the Register of Owners of Bonded Warehouses Article 229. Certificate of Entry onto the Register of Owners of Bonded Warehouses Article 230. Obligations of the Owner of a Bonded Warehouse Article 231. Withdrawal of Certificate of Entry onto the Register of Owners of Bonded Warehouses Article 232. Operations with Merchandise in case of the Exclusion of the Owner of a Bonded Warehouse from the Register of Owners of Bonded Warehouses Article 233. Storage of Merchandise at Bonded Warehouses Owned by Customs Offices Chapter 20 Completion of Customs Procedures § 1. Re-Import Article 234. Content of the Customs Procedure Article 235. Terms of Placement of Merchandise under Customs Procedure Article 236. Reimbursement of Import Duties, Taxes, Subsidies and other Charges at Goods Re-Import Article 237. Documents and Information Required for Placing Goods under the Customs Re-Import Procedure § 2. Re-Export Article 239. Content of the Customs Procedure Article 240. Terms of Placement of Goods under the Customs Procedure Article 241. Application of Customs Duties and Taxes to Goods under the Re-Export Procedure Article 242. Application of the Customs Re-Export Procedure to Goods Released for Free Circulation § 3. Destruction Article 243. Content of the Customs Procedure Article 244. Terms of Placement of Goods under the Customs Procedure Article 245. Time Terms and Place of Merchandise Destruction Article 246. Application of Customs Destruction Procedure to Merchandise Destroyed by an Accident or Force Majeure Article 247. Wastes § 4. Rejection in Favour of State Article 248. Content of the Customs Procedure Article 249. Terms of Placement of Goods under the Customs Procedure Article 250. Status of Goods Rejected in Favour of State Chapter 21 Special Customs Procedures § 1. Temporary Exportation Article 252. Contents of the Customs Procedure Article 253. Terms of Placement of Goods under Customs Procedure Article 254. Timing for Temporary Exportation Article 255. Application of Customs Duties and Taxes to Goods under Temporary Exportation Procedure Article 256. Completion of the Customs Procedure Article 257. Responsibility for Dutiable Payments § 2. Duty-Free Trade Article 258. Content of the Customs Procedure Article 259. Terms of Placement of Goods under the Customs Procedure Article 260. Customs Requirements to Facilities, Equipment a Duty-Free Shop Article 261. Setting Up a Duty-Free shop Article 262. Obligations and Responsibilities of a Duty-Free Shop Owner Article 263. Operations with Goods in cases of Closing Down a Duty-Free Shop § 3. Relocation of Stores Article 264. Content of the Customs Procedure Article 265. Placement of Goods under the Customs Procedure Article 266. Terms of Exemption from Dutiable Payments Article 267. Utilisation of Stores § 4. Other Special Customs Procedures Article 268. Other Special Customs Procedures Article 269. Content of Special Customs Procedures and Terms of Placement of Goods under Special Customs Procedures SECTION 3 SPECIAL CUSTOMS PROCEDURES Chapter 22 Conveyance of Means of Transport Article 270. Customs Procedures Applicable to Means of transport Article 271. Temporary Importation of Means of transport Article 272. Time Terms for Temporary Importation of Means of transport Article 273. Operations with Temporarily Imported Means of transport Article 274. Temporary Exportation of Means of transport Article 275. Time Terms of Temporary Exportation Article 276. Re-Importation of Temporarily Exported Means of transport Article 277. Change to Customs Procedure of Temporary Exportation Article 278. Temporary Importation and Temporary Exportation of Equipment and Spare Parts Article 279. Customs Registration of Means of transport, Spare Parts and Equipment Article 280. Conveyance across the Border of Seagoing Vessels (Riverboats) and Aircraft Which Are Not Used for International Haulage of Goods and/or Passengers Chapter 23 Conveyance of Goods by Natural Persons Article 281. Conveyance of Goods across the Customs Border by Natural Persons for Personal, Family-Related, Household and Other Needs Not Associated with Person’s Entrepreneurial Activities Article 282. Importation and Exportation of Goods and Means of transport for Personal Use and Application of Customs Duties and Taxes to Such Goods and Means of transport Article 283. Temporary Importation of Goods by Natural Persons Article 284. Temporary Exportation of Goods by Natural Persons Article 285. Customs Registration of Goods Conveyed across the Customs Border by Natural Persons for Personal Use Article 286. Declaration of Goods by Natural Persons Article 287. Dutiable Payments by Natural Persons Article 288. Customs Value of Goods Conveyed by Natural Persons Article 289. Spare Parts and Fuel for Means of Transport Conveyed by Natural Persons Article 290. Information Regulating Conveyance across Customs Border of Goods by Natural Persons Chapter 24 Conveyance of Goods by International Mail Article 291. International Mail Article 292. Prohibitions and Restrictions on the Importation to and Exportation from the Customs Territory of the Russian Federation of Goods by International Mail Article 293. Customs Registration of Goods Posted by International Mail Article 294. Customs Inspection and Customs Control of International Mail Article 295. Customs Duties and Taxes Levied on Goods Mailed by international mail Article 296. Domestic Customs Transit of International Mail Article 297. Transit of International Mail Chapter 25 Conveyance of Goods by Specific Categories of Foreign Ðersons Article 298. Sphere of Application of This Chapter Article 299. Conveyance of Goods by the Diplomatic Representative Offices of Foreign Countries Article 300. Conveyance of Goods by the Head of a Foreign Diplomatic Representative Office and Members of Diplomatic Staff of a Representative Office of Foreign Country Article 301. Conveyance of Goods by Members of Administrative and Technical Staff of Diplomatic Representative Office of Foreign Country Article 302. Application of Customs Privileges Accorded to Members of Diplomatic Staff of Representative Offices of Foreign Countries to Administrative, Technical and Service Staff of Said Representative Offices Article 303. Conveyance of Goods by Consular Offices of Foreign Countries by their Staff Members Article 304. Conveyance of Diplomatic Mail and Consular Valise of Foreign Countries across the Customs Border Article 305. Customs Privileges for Foreign Diplomatic and Consular Couriers Article 306. Customs Privileges Accorded to Representatives and Members of Delegations of Foreign Countries Article 307. Conveyance of Goods by Members of Diplomatic Staff, Consular Officers, Representatives and Members of Delegations of Foreign Countries Transiting in Customs Territory of the Russian Federation Article 308. Customs Privileges Accorded to International, Interstate and Inter-Governmental Organisations, Representative Offices of Foreign Countries Accredited Thereto, and Staff Members of Said Organisations and Representative offices Chapter 26 Conveyance of Commodities by Pipelines and via Electric Power Lines Article 309. Sphere of Application of this Chapter Article 310. Importation and Exportation of Commodities Conveyed by Pipeline Transport Article 311. Declaration of Commodities Conveyed by Pipeline Transport Article 312. Application of Rates of Customs Duties and Taxes and their Payment Procedure in case of Conveyance of Commodities by Pipeline Transport Article 313. Application of Restrictions and Prohibitions Stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities Article 314. Peculiarities of Importation, Exportation and Declaration of Commodities Conveyed through Electric Power Lines Article 315. Guarantees of Dutiable Payments Article 316. Non-Application of Requirements for Merchandise Identification with regard to Commodities Conveyed by Pipeline Transport or via Electric Power Lines Article 317. Conveyance of Russian Commodities between Two Points Situated in the Territory of the Russian Federation across the Territory of Foreign Country PART III CUSTOMS PAYMENTS Chapter 27 General Provisions. Categories of Customs Payments Article 318. Customs Payments and their Categories Article 319. Commencement and Termination of Responsibility with regard to Payment of Customs Duties and Taxes. Instances When Customs Duties and Taxes Are Not Disbursed Article 320. Persons Responsible for Customs Payments Article 321. Restrictions to Overall Amount Dutiable Payments Levied on Goods Imported to the Customs Territory of the Russian Federation Chapter 28 Calculation of Customs Duties and Taxes Article 322. Subject to Customs Duties, Taxes Article 323. General Provisions for Defining and Declaring Goods Customs Value Article 324. Customs Duties and Taxes Calculation Procedure Article 325. Application of Rates of Customs Duties and Taxes Article 326. Recalculation of Foreign Currency for Determining Customs Duties and Taxes Article 327. Calculation of Customs Duties and Taxes Levied on Goods Illegally Conveyed across Customs Border or Use of Goods in Breach of Established Restrictions Chapter 29 Payments of customs duties. Terms and procedures Article 328. Payers of Customs Duties and Taxes Article 329. Terms of Payments of Customs Duties and Taxes Article 330. Advance Payment Article 331. Procedure and Forms of Dutiable Payments Article 332. Fulfilment of Obligation to Make Dutiable Payments Chapter 30 Change of Time Limits for Dutiable Payments Article 333. General Provisions for Changing the Terms of Dutiable Payments Article 334. Provisions for Deferral or Payment by Instalments Article 335. Circumstances Ruling Out Deferral or Payment by Instalments Article 336. Interests Charged for Deferral or Payment by Instalments of Customs Duties and Taxes Chapter 31 Guarantees of Dutiable Payments Article 337. General Provisions for Guarantees of Dutiable Payments Article 338. Guarantees of Dutiable Payments Article 339. Security Amounts for Dutiable Payments Required of Persons Involved in Customs-Related Activities Article 340. Methods for Securing Dutiable Payments Article 341. Mortgage of Goods and Other Property Article 342. Bank guarantee Article 343. Terms of Entry of Banks, Credit Organisations, and Insurance Companies onto the Register Article 344. Exclusion of a Bank, a Credit Organisation or an Insurance Company from the Register Article 345. Placement of Funds in the Bank Account of the Customs Office (Cash Deposit) Article 346. Guarantee Article 347. Application of Insurance Contract as Security for Dutiable Payments Chapter 32 Collection of Dutiable Payments Article 348. General Provisions Stipulating Compulsory Collection of Customs Duties and Taxes Article 349. Penalty Fees Article 350. Demand for Dutiable Payments Article 351. Collection of Dutiable Payments at the Expense of Cash Deposits at the Payer’s Bank Accounts (Indisputable Collection) Article 352. Collection of Customs Duties and Taxes at the Expense of Goods Whose Due Customs Duties and Taxes Remain Unpaid Article 353. Collection of Dutiable Payments at the Expense of Payer’s Other Property Article 354. Obligation of Banks and Other Credit Organisations to Abide by Resolutions Passed by the Customs Authorities with regard to the Collection of Dutiable Payments Chapter 33 Reimbursement of Customs Duties, Taxes and Other Payments Article 355. Reimbursement of Excessively Paid or Excessively Collected Customs Duties and Taxes Article 356. Other Cases for Reimbursement of Dutiable Payments Article 357. Refund of Cash Deposit PART IV CUSTOMS CONTROL Chapter 34 Customs Control. General Provisions Article 358. Principles of Customs Control Article 359. Terms of Examination of Customs Declarations and Other Documents and Inspection of Goods during Customs Registration Article 360. Goods and Means of transport under Customs Control Article 361. Verification of Authenticity of Information Following Release of Goods and/or Means of transport for Free Circulation Article 362. Customs Control Zones Article 363. Submission of Documents and Information Required for Customs Control Article 364. Submission of Reports for Customs Control Purposes Article 365. Inadmissibility of Unwarranted Damage in the Process of Customs Control Measures Chapter 35 Forms and Order of Customs Control Measures Article 366. Forms of Customs Control Article 367. Verification of Documents and Information Article 368. Verbal Inquiry Article 369. Acquirement of Explanations Article 370. Customs Monitoring Article 371. Customs Inspection of Goods and Means of transport Article 372. Customs Examination of Goods and Means of transport Article 373. Personal Search Article 374. Verification of Special Marking or Other Identification of Goods Article 375. Customs Inspection of Rooms and Territories for Customs Control Purposes Article 376. Customs Revision Article 377. Sequester or Withdrawal of a Goods in the Process of a Special Customs Revision Chapter 36 Expert Analyses and Investigation in Customs Control Article 378. Purpose of Expert Analyses in Customs Control Article 379. Expert’s Conclusions (Report) Article 380. Additional and Second Expert Analysis Article 381. Expert’s Rights and Responsibility Article 382. Rights of the Declarant and Other Persons Responsible for Goods and Means of transport and Their Representatives upon Resolution to Conduct Expert Analysis (Investigation) Article 383. Samples and Specimens Article 384. Participation of a Specialist in Customs Control Procedures Article 385. Attraction of Specialists from other State Agencies for Assisting in Customs Control Procedures Chapter 37 Additional Provisions to Customs Control Procedures Article 386. Exemption from Specific Forms of Customs Control Article 387. Persons Database Article 388. Use of Technical Facilities during Customs Control Procedures. Use of Patrol Boats for Exercising Customs Control Procedures Article 389. Cargo-Handling and Other Operations with Goods and Means of Transport Required for Customs Control Procedures Article 390. Identification of Goods and Means of Transport Article 391. Additional Powers of Customs Offices upon Discovery of Goods Illegally Imported to the Customs Territory of the Russian Federation Article 392. Application of Customs Control Results for Proceedings of Administrative Offences in Civil and Criminal Cases Chapter 38 Measures Applied by Customs Authorities with R egard to Specific Goods Article 393. Grounds for Suspending Goods Release Article 394. Rights-Holder’s Statement and Its Consideration Procedure Article 395. Customs Register of Intellectual Property Objects Article 396. Terms of Application of Measures by the Customs Authorities in case of Suspension of Goods Release Article 397. Suspension of Goods Release Article 398. Submission of Information. Goods Samples and Specimens Article 399. Cancellation of Goods Release Resolution Article 400. Goods Exempted from Release Suspension Measures Applied by the Customs Authorities PART V COSTOMS AUTHORITIES Chapter 39 Customs Offices and Their Functions § 1. Customs Offices Article 401. Customs Offices and Their Place in the System of State Bodies of the Russian Federation Article 402. Organisation of the Customs Authorities Article 403. Functions of Customs Offices Article 404. The Customs Flag, the Customs Ensign and the Customs Emblem Article 405. Location of Customs Offices Article 406. Places for Performing Customs Operations Article 407. Customs Office Operating Hours § 2. Duties, Rights and Responsibilities of the Customs Authorities Article 408. Legal Rights of the Customs Authorities and their Offices Article 409. Legal Rights of the Customs Authorities in Effecting Customs Control Measures Using Customs Patrol Boats Article 410. Rights of the Customs Authorities with regard to Motor Vehicles Hauling Goods under Customs Control Article 411. Interaction and Cooperation of the Customs Authorities with Other State Bodies Article 412. Departmental Supervision over Customs Activities Article 413. Responsibility of Customs Offices and their Officers § 3. Use of Physical Force, Special Devices and Firearms by Customs Officers Article 414. Conditions Stipulating the Use of Physical Force, Special Devices and Firearms by Customs Officers Article 415. Use of Physical Force by Customs Officers Article 416. Use of Special Devices by customs Officers Article 417. Use of Firearms by Customs Officers § 4. Customs Logistics Article 418. Customs Logistics and Social Security of Customs Officers Article 419. Deployment of Customs Offices Article 420. Protection of Information Relating to Customs Authorities Article 421. Customs Departments and State Unitary Entities Article 422. Property of Customs Offices and Customs Organisations Chapter 40 Information Systems and Information Technologies in the Customs System Article 423. The Use of Information Systems, Information Technologies and their Support Facilities Used by Customs Authorities Article 424. Certification of Information Systems, Information Technologies and their Support and Protection Facilities Article 425. Customs Information Resources Article 426. Information Systems, Information Technologies and their Support Facilities Used by Participants of External Economic Activities Article 427. Protection of Information and Rights of Persons Involved in Information Processes and Information Systems Chapter 41 Terms and Conditions Stipulating Disposal of Goods and Means of Transport Article 428. Conversion of Goods and Means of transport into Federal Property Article 429. Disposal of Goods whose Term of Storage in Temporary-Storage or Bonded Warehouse has Expired Article 430. Disposal of Goods and/or Means of transport Constituting Material Evidence to Administrative Offences Cases Article 431. Order and Methods of Disposal of Goods and Means of transport Article 432. Disposal of Funds Raised as Result of the Sale of Goods and means of transport Article 433. The Right of the Federal Customs Authority to Gratuitous Allocation of the Goods Transferred to Federal Property Article 434. Peculiarities of Disposal of Specific Categories of Goods Chapter 42 Controlled Supply of Goods Conveyed Across the Customs Border Article 435. Peculiarities of Controlled Supplies of Goods Conveyed across the Customs Border Article 436. Withdrawal or Substitution of Goods Conveyed across the Customs Border under Conditions of Controlled Supply PART VI CONCLUDING PROVISIONS Article 437. Terms of Entry into Force of this Customs Code Article 438. Compliance of Normative and Legal Statutes of Russian legislation with Provisions of this Customs Code Article 439. Transitional Provisions Taken from http://www.russian-customs-code.com/ except Art.67, Art.254, Art.342 |