The scope of the customs procedures for re-import and re-export is established in the Customs Union. These modes have a number of features that distinguish them from each other, as well as other operations provided for goods. Meanwhile, the customs procedure for re-import and re-export involves the exemption of declarants from the obligation to pay duties. Moreover, these regimes operate without the use of non-tariff regulatory measures. Let us further consider in detail the contents of the customs re-import procedure.
general characteristics
Reimport - a customs procedure involving the import of goods previously exported outside the control zone during the period specified in Art. 293 TC TC. At the same time, exemption from duties and taxes is provided. Products that are placed under this regime acquire the status of cargo of the customs union. The exception is objects defined by sub. 4 points of the first 293 article of the Customs Code of the Customs Union, which are processed products exported outside the control zone, in accordance with Art. 253 (paragraph 3) of the Code.
Customs procedure for re-importing goods: specifics
The cargo is placed under the regime in question in a member country of the Customs Union, in which they were issued according to one of the schemes provided for in the Customs Union. In practice, the customs procedure of "re-import" is used both as an operation of independent importance and as the final link in a number of other regimes. For example, cargo was exported outside the control zone for their constant presence in another territory. However, situations may arise when previously moved objects must be returned. For example, this may be counterparty non-compliance with the terms of the contract. In this case, the customs procedure in question is used. At the same time, re-import acts as an independent operation. The legal status of objects that have been issued in accordance with this regime differs in that they are recognized as products released for free circulation. In other words, they are in circulation on the territory of the Customs Union without the restrictions and prohibitions provided for in the Customs Union.
Conditions for placing goods under the customs procedure of re-import
Clearance in accordance with the rules provided for the regime under consideration shall be subject to previously exported goods:
- Recycled outside the control zone. The scheme will be valid if these objects are imported during the period of the relevant operations with them and are in a state not different from that which was before the movement. This takes into account their normal wear and tear or natural loss with proper transportation, operation or storage.
- Placed under the export regime or being products of the processing of goods, duly executed. They must be exported in accordance with the rules established in the TC TC.
- Placed under the temporary import regime. At the same time, the products must arrive during the period allotted to the TC TC and be in the same condition as before the movement. In assessing it, natural wear and tear is taken into account while ensuring proper storage, use or transportation.
Additionally
For objects that are placed under the export regime or were processed products of products designed accordingly and exported in accordance with re-export rules, special conditions apply. They provide for the declarant to provide additional documents.It is established in the CU TC that the “re-import” customs procedure is applied to these goods within three years from the date following the day they were transported across the border upon export. In addition, the product must be in its original condition, except for changes that occurred as a result of normal wear and tear or their natural loss with proper transportation, use and storage. By the decision of the special Commission of the CU, other terms for placing goods under the customs procedure of re-import may be established.
Documents required to comply with special rules
Authorized employees of the FCS unit are provided with:
- Information regarding the circumstances of the export of goods outside the control territory.
- Data on operations to repair facilities, if they were carried out after moving.
The supporting documents are the declaration adopted upon export, as well as papers certifying the date of transportation across the border.
Important point
The "re-import" customs procedure provides for the offset / refund of the amounts of duties paid earlier. In this case, the rule must be observed. The cargo must be placed under the regime in question no later than six months from the date that follows the day on which it was placed under the export procedure.
Subjects
A declarant may be a citizen who cleared the cargo according to the rules of one of the regimes provided for in the TC of the Customs Union under which the objects were taken out of the control zone. The Code may provide for cases in which it may be another person. The procedure for placing goods under the customs procedure of re-importation is valid if the declarant has the appropriate permission.
Obtaining admission
Permission to place objects under the re-import regime is granted by an authorized authority by affixing the appropriate mark “Release is permitted”. To receive it, an entity that has the rights of a declarant carries out product registration by filling out a customs declaration in accordance with the rules provided for foreign products imported into the territory of the Customs Union or released into free circulation.
Package of required papers
Together with the cargo declaration to the authorized body of the FCS, in accordance with Art. 294 TC TC and the order of July 25, 2007, the subject provides:
- Documents confirming the date the cargo crossed the border when exporting from the territory of the Russian Federation.
- Declaration adopted by the customs authority when transporting objects outside of Russia.
- Documents certifying the payment of import duties, subsidies, taxes and other amounts that are subject to return to the federal budget upon re-import. The declarant may confirm these operations with payment and other securities, to which are attached explanations of the calculations of the deducted funds. The latter must be certified by the applicant.
- Letter from the FCS on the extension of the period for placing cargo under the re-import regime. It is necessary if the products are declared after a three-year period from the date following the day they cross the border when exported from the Russian Federation.
- Data on operations to repair facilities. Information is provided if it was conducted in another territory.
- Data confirming the fact of the export of a vehicle, spare parts, as well as equipment for maintenance or repair, the direct performance of these operations in relation to a vehicle temporarily moved and located abroad Russia, using the exported parts and devices. This information is provided if the units and assemblies that were part of the machine, replaced by the corresponding parts shipped from the customs territory, are placed under the re-import regime.
- Data certifying the export of a vehicle, equipment and spare parts from the Russian Federation for repair or maintenance, compliance with imported parts and devices.Such information is necessary when placing under the considered mode the nodes and devices previously moved across the border of Russia to carry out the above operations, but not used for this.
- Data on the applicable technical regulations, standards and other similar regulatory documents in force within the Russian Federation and establishing acceptable levels of natural loss / depreciation with proper transportation, operation or storage of goods. Such information is provided if there is a change in the condition of the objects during the period of their stay abroad of Russia at the discretion of the declarant.
It should be noted that the above data confirm compliance with the conditions for placing goods under the re-import regime. In the absence of documents, the control service may refuse to design objects. 
Period extension
An increase in the term for placing cargo under the re-import regime of over 3 years from the date following the day it crosses the customs border when exported from the territory of the Customs Union is carried out in relation to equipment intended for construction, mining, industrial production and used for other similar purposes. The extension of the period is carried out at the request of the interested entity. A written statement is drawn up in any form. At the same time, it should set out the circumstances in accordance with which the cargo was taken out of the territory of the vehicle. The request is submitted in advance, not later than a month before the date of declaration of products. Consideration of a motivated application is carried out within thirty days. If the declarant has not provided all the information and documents required to make a decision, within 15 days from the date of receipt of the request, the authorized division of the FCS shall notify the subject in writing. After the person sends the missing papers, the application is considered 15 days. The extension of the period is made out by letter. It is sent to the applicant and the customs authority of the region in which the declaration will be carried out. The authorized body may refuse a person to extend the period. In this case, the letter indicates the reasons why this decision was made.
