Today customs privilege it is customary to consider as any exception (removal) of certain points from the current rules of the customs law field. In what cases is it provided? Who can count on a benefit? Why? You can find competent answers to these and other equally important questions in the process of studying the materials of this article.
Benefits of customs payments: concept and features
Currently, the privilege is defined as a certain advantage in the import / export or transit movement of commodity products, personal property, personal items in the form of absolute exemption from the operation to transfer the established amounts of duties. It is important to note that such an exemption is not subject to personal income tax.
It is necessary to add that, in addition to giving the citizen or structure the opportunity to exclude the payment of duties, customs privileges often expressed in some simplification of the mechanism associated with the transport through the border of marketable products or other things. Currently, the category in question is called tariff privileges. So, they do not imply any mitigation for individuals during the inspection of their things, as well as the passage of a commodity product into the territory of the Russian Federation.
Types of customs benefits
All the exceptions indicated in the previous chapter for individuals and various associations are determined by the following classification in accordance with the varieties of their application:
- Benefits that are used in the process of registration of commodity products or personal belongings of a citizen.
- Customs privileges of the customs unionwhich are used in the control directly at the border.
- Tariff preferences (by the way, they got such an interesting name relatively recently).
It should be emphasized that today customs privileges are provided as an opportunity related to non-payment of current duties, refund of amounts or with reduced duty rates. By the way, in this case, the return of the amounts should be understood as the return of those funds that were previously paid in accordance with the full amount. Currently provision of customs payment privileges duties are possible for manufacturers of commercial products manufactured in the CIS. Nevertheless, the manufacturer undertakes to undergo a registration procedure in the CIS. This condition cannot be excluded in any case. It is important to add that the country of origin of the marketable product is confirmed today by providing a product certificate or declaration.
Benefits in the design and control
Provision customs duty exemptions individuals and various associations are made on the basis of the current Customs Code of the Russian Federation, as well as current legislation currently in force, the content of which is relevant to the topic under discussion. Thus, the following categories of persons can take advantage of the special procedure for the payment of customs duties during registration and control:
- Foreign persons.
- Couriers of embassies and consulates of a foreign country.
- Intergovernmental societies of an international nature, as well as representative offices of certain countries in their composition. In addition, it would be advisable to include the personnel of the institutions represented here.
- Representatives of delegations, as well as their members.
- Officials of consulates, members of the diplomatic staff, representatives of government agencies that are involved in the transit movement of the Russian Federation.
The procedure for providing benefits
It is important to know that the provision of customs and tariff concessions today is appropriate only in the case of strict observance of the standards for the movement of marketable products or personal items directly inside the country. It is necessary to add that in 2017, benefits during registration and subsequent control cover the cost of marketable products that belong to organizations and representative offices of international importance, officials or personnel of these companies, some foreign companies and their relatives, as well as transportation costs. The implementation of the event is as follows:
- The mail in the official plan is not opened and, accordingly, does not go through the search procedure.
- The presented rule is also relevant for the so-called consular bag containing documents.
- It is advisable to apply the exclusion of personal search in case of crossing the border to the citizens indicated above, as well as to representatives of certain structures.
additional information
It is important to add that the bag and mail can be unpacked if there are some suspicions about being inside exclusively documentation and commercial products. Nevertheless, for this, one way or another, good reason is needed. Current Russian legislation provides for the opening of mail through the efforts of the authorized country (declarant), and not customs officers. You should be aware that when registering things that are transported across the customs border, benefits on customs duties that are social in nature apply only to things imported directly from abroad.
What other categories of benefits exist?
Today provision of customs privileges regulated by the Federal Law of the Russian Federation “On Customs Tariff”. Thus, tariff benefits are used as a special permit, associated with the absence of the need to pay tax, a reduced amount of the current payment, or the establishment of a quota related to the following items:
- Commodity products manufactured in developing countries that apply the system of preferences of the Russian Federation.
- Commodity products manufactured in countries that form, together with the Russian Federation, a free trade zone or a customs union.
Import and export duties: what are the benefits?
The concept of customs duty on the transport or export of a commodity product is provided for during customs clearance. The export (export) amount of the current tax is levied in case of border crossing, but it is rarely used. It should be noted that currently import (import) duties are widely used. Customs exemptions when paid, it is provided for the import into the country of a product from developing countries in the form of full exemption. In addition, the duty is not paid for items that meet certain requirements in the plan of the country of manufacture or the intended purpose. In addition, individuals are exempted in case of import of a car that takes part in transportation of international importance; equipment; items of technical supply; Fuels and lubricants for satisfactory functioning of the presented transport.
Export abroad
It is important to note: if the equipment specified in the previous chapter, as well as materials are exported abroad in order to perform the functions of servicing Russian vehicles directly on the territory of a foreign state, no customs duty will be levied. Providing customs payment privileges relevant for the following categories of material nature:
- The product of marine activities, which was obtained by the citizens of the Russian Federation.
- Personal belongings of citizens of foreign countries.
- National and foreign currency.
- Transit product.
- Humanitarian aid.
- Fire-fighting products.
- Materials and equipment for purposes related to the implementation of programs of socio-economic importance.
- Commodity products imported in accordance with the rules of the leasing agreement.
Customs duties, excise taxes, VAT
In this chapter it would be appropriate to consider customs privilegesrelated to the payment of other customs payments, including excise taxes, customs duties, as well as value added tax. It is important to note that with respect to the payment of the latter, there is currently the possibility of exemption only if the deadlines for the transport of goods or personal items are met. In accordance with article 150 of the Labor Code of the Russian Federation, the benefits apply to certain items discussed in the next chapter.
Benefits in accordance with certain positions
Among the positions in accordance with which customs privileges, it is important to highlight the following points:
- Spare parts and components, technical equipment, which acts as a contribution to the capital of a legal entity.
- Medical equipment - when its completeness is in accordance with the certificate of Roszdravnadzor.
A value added tax of ten percent is established for:
- Medicines
- A book product of a scientific and educational nature.
- Commodity products for children and industrial purposes.
- The subjects of healing nature.
Excise
Under the excise tax should be understood a tax of national importance, which is usually taxed on consumer items imported from abroad. So, the tax is allowed not to pay on the following items:
- Humanitarian goods.
- Complete objects (but not accessories and spare parts).
- Things provided to the country in case of refusal by the declarant.
- Items whose value does not exceed 100 euros in accordance with the translation into national currency.
- Personal belongings owned by foreign diplomatic representatives.
customs duty
Today, it is customary to consider a payment for the implementation of customs procedures under the customs cathedral. Thus, it is advisable to levy tax on personal property, transport, and also heritage. It is important to note that in order to obtain exemption, the declarant must indicate in the declaration the status of the property that is imported as a personal contribution to the common property complex of the legal entity, as well as provide official confirmation of the constituent document. It should be added that the latter stipulates the procedure for depositing a share in the property of the association, which is equal to this particular marketable product.
Voluntary Relocation Benefits
In the final chapter, it would be advisable to identify the customs exemptions that take place in the case of voluntary resettlement to the Russian Federation of compatriots who live abroad. It is important to know that when moving to a permanent place of residence, the following preferences are expected in accordance with applicable Russian law:
- Tax exemption in case of transportation of personal use items to countries of the customs union for migrants and refugees.
- One way or another, things must be purchased before the date of arrival in the Russian Federation or before the assignment of special status.
- In the case of returning from a stay abroad for a temporary period through the fifth paragraph of the third Appendix, citizens of the Russian Federation have the opportunity not to pay customs duties when the goods carried are personal items and their value does not exceed five thousand euros in rubles.
It should be noted that citizens who have received an inheritance abroad are granted exemption when the hereditary property complexes are certified by a certificate. With the return import of previously exported marketable products, the latter is not subject to customs duty if it remains in its original condition. In the case of a citizen who does not plan to visit a foreign country, the state fee is not paid to the carrier’s services for those products whose weight does not exceed thirty-one kilograms and the amount in rubles is thousands of euros.
In conclusion, it would be advisable to formulate the following conclusions:
- The provision of benefits is based on the current Customs Code.
- The distribution of benefits takes place exclusively on commercial products imported from other countries.
- The benefits of value added tax on commodity products are described in the Tax Code.
- Discounts on customs payments are determined in accordance with the product of countries having an agreement with the Russian Federation.
- For certain categories of marketable products, duties are not paid.