Human society is constantly evolving, improving, and becoming more complicated. We are constantly faced with ever new challenges that we have to look for answers and solutions. The business sector is no exception to this rule.
How did the current situation arise?
If we allow professionals who, although not directly related to the movement of goods across the border, to the customs sphere, are well aware of all aspects of this matter and professionally fulfill the existing requirements, this will significantly speed up the handling of formalities and minimize costs for participants foreign economic activity. This approach can significantly reduce the risk of statutory requirements and, accordingly, holding employees accountable. The status of an authorized economic operator was introduced during the creation of the Customs Union in 2013. What is he like?
What is the meaning of the concept of an authorized economic operator? This designation is used to determine the category of people who enjoy the trust of the customs authorities. And for this they are given the opportunity to use simplified procedures. It should be noted that a similar preferential regime existed until 2013. But when the institution of an authorized economic operator was introduced, then international law was used as the basis. And this experience was implemented in order to promote the development of a full-fledged system of interaction between the customs service and participants in foreign economic activity, which is manifested in the weakening of administrative pressure, acceleration and simplification of control procedures.
general information
A legal entity that has been registered in accordance with the legislation of the Russian Federation and imports / exports goods to / from the Russian Federation can apply for the desired status of an authorized economic operator. To do this, it must be entered in the appropriate registry. Staying in it provides a range of different benefits. For example - the status of "authorized consignee", which allows you to issue a power of attorney for receiving transported objects. But the biggest thing is minimizing financial and time costs. At the moment, all these issues are regulated by federal law No. 311 of November 21, 2010 “On Customs Regulation in the Russian Federation”. It contains a list of requirements that must be met by a legal entity wishing to be included in the register of authorized economic operators of the FCS of Russia. In addition, it is necessary to comply with the general conditions, and also not to go against other documentation that provides legal regulation. If the requirements are met, then there is no obstacle for a legal entity to be included in the register of authorized economic operators of the FCS of Russia, in order to then use special simplifications.
Terms and conditions for obtaining status
The largest role is played by the Customs Code. According to the TC, an authorized economic operator must be executed in accordance with the legislation of the state in which it operates (Belarus, Kazakhstan, Russia). This issue is regulated by Art. 38. Here are some important points to note:
- The status of an authorized economic operator can only be obtained by a legal entity that is in the register of one state.This requirement is found in article 85 of the law on customs regulation. It can be noted that the acts of the customs union do not provide for the recognition of this institution. Which, of course, leads to the creation of additional bureaucratic splinters. For example, you can create a subsidiary and obtain the necessary status for it.
- The purpose of importing products (materials, raw materials) must intersect with their use in production and / or other business activities.
If you look at the technical side of the matter, then the requirements for an authorized economic operator are to be entered in the register and received a certificate. For this, it is necessary to submit a number of documents, which confirm compliance with the conditions put forward and the availability of everything necessary. Their exact list is found in Section 90 of the Customs Law. But it will not be superfluous to give a brief squeeze:
- Security. This moment is regulated by the first paragraph of Article 39 of the LC. As a general rule, an amount equivalent to one million euros is established. But persons who produce goods and export them without paying export customs duties are required to provide security in the equivalent of 150 thousand. At the choice of the payer, this can be done in cash, surety, pledge of property and a bank guarantee.
Other conditions
These include:
- Lack of offenses. The organization must confirm that there are no facts of repeated (that is, two or more times) holding a person administratively liable within 1 year prior to the day of applying to customs, provided that the amount of fines amounted to half a million rubles or more.
- Lack of criminal record for crimes. To obtain the status of an authorized economic operator, the head of a legal entity, as well as employees engaged in customs operations, should not have any sins in the field of economic activity.
- The duration of foreign trade. In this case, the minimum period is at least one year. The data provided must be confirmed by copies of the used customs documents.
- Lack of debt. When applying for a status, care must be taken to ensure that there are no unfulfilled obligations in the account to pay customs duties, taxes, interest and penalties.
- Availability of an accounting system. It is necessary in order to compare the information received by the customs authorities with that which other states have. Reporting can be provided in electronic form (with the provision of data on paper or EDS). In the event that the data are not provided (or not submitted in a timely manner), then liability is imposed. Exceptions are made only for those who are on a simplified tax system.
- Availability of premises where goods are stored. If necessary, the authorized economic operator must ensure in the economic management, operational management, rental or ownership of buildings - warehouses, open areas and other places in which foreign goods can be temporarily stored. It is permissible to store goods that are under customs control and others, provided that they are separately located.
These are the conditions for inclusion in the registry. An authorized economic operator must comply with all requirements. This, of course, is not easy, but with the proper turnover more than pays off. If you give reasons to doubt honesty, you should wait for the verification of the authorized economic operator with a possible revocation of the license.
What are the benefits of status?
The very essence of the creation of this institute was to create a certain category of people who enjoy the trust of the customs authorities and can rely on certain concessions when conducting activities.First of all, mention should be made of the possibility of storage and customs clearance of cargo on the operator’s premises. That is, foreign goods can be sold and used even before a declaration is submitted for them. This approach allows you not to lose time due to delays at the border, which increases the stability and success of the enterprise.
There are also no restrictions for certain categories of cargo at the places of their declaration. The inclusion in the register of authorized economic operators allows the use of a number of ordinary instruments in a different way. One of the most illustrative examples is preliminary declaration. For example, the submission of incomplete information. In addition, the customs authorities during the preliminary declaration may notify of the desire to conduct an inspection. The possibility of releasing cargo prior to submitting documentation with payment of all necessary payments, in essence, means receiving an interest-free delay for a period of up to 40 days. Bureaucratic simplifications are also available to the operator. For example, you can specify only 1 classification code of FEA for cargo that crosses the border in disassembled or not assembled form (for example - incomplete or incomplete, or transported in several lots). The privileges of an authorized economic operator are not limited to this. So, in addition, it is possible to establish an agreement between him and the customs authority, which determines the procedure for interaction, transfer of seals, regulations for information exchange and other issues.
What does the process of inclusion in the registry look like?
So, this status is very attractive. And for those who are active in foreign economic activity, obtaining it is quite important. What is the process of obtaining this status? What needs to be done to become an authorized economic operator? The conditions for inclusion in the register were superficially considered earlier, now more attention will be paid to them.
So, the administrative regulation on maintaining register No. 1877, approved on September 14, 2001 by order of the Federal Customs Service, is of primary interest. It defines the sequence of actions, the procedure and timing of the consideration of applications received from legal entities. It contains information not only about inclusion in the register, but also about data changes, as well as the exclusion of companies. What is necessary in the first case? To include a legal entity in the register, the necessary documentation and the information provided for in the regulation are checked.
In addition, an on-site customs audit should also be carried out at the location of the applicant organization. In cases where all the necessary documentation has been provided in full, meets the requirements put forward, and the applicant has created all the necessary conditions, then, according to paragraph 7 of the regulation, the period should not exceed ninety days from the moment of consideration of the issue of granting status.
But it is not so simple. Here, one important point must be taken into account: the customs service must send inquiries to the Ministry of the Interior and the tax office regarding the absence of offenses. And this increases the time for consideration of the application by another one month. And this is provided that there are no complaints! But, if there is a need to request the missing documentation (or additional papers from government agencies / third parties), then the maximum period can grow up to seven months (this is without the time that wasted on mail delivery).
Occurrence of problems
When meeting with the bureaucracy, it is not very often possible to go through everything on the first try. Therefore, it will not be amiss to consider the most common problems and how they should be addressed. So, let's say that the legal entity is not located behind the formal address of the location.Or, as an alternative, during the on-site inspection it was found that one (several) of the advanced conditions for assigning the status were not fulfilled. In cases where the applicant can correct the problems that have arisen, the customs authority shall notify the unsatisfactory facts revealed by him, which should be dealt with. Thirty days are provided for this. If after this period the problems are not resolved (and the customs authority is not informed about this), an act is drawn up which indicates that the legal entity does not meet the conditions put forward. And it cannot claim to receive the status of an authorized economic operator. In such cases, the customs authority stops at the decision to refuse. It is communicated to the head of the organization (or its representative dealing with issues of interaction) no later than 14 working days.
And if all is well?
The presence of all required documents, obtaining the necessary information and observing the established conditions is the basis for making a decision on the inclusion of the legal entity-applicant in the register and the issuance of a certificate.
For this, it is necessary to issue an order on the commission of these actions by the federal customs service. It is signed by the head of the FCS (or his replacement) and certified by a seal. The created order takes effect from the day it is signed. But the certificate takes effect only ten days after its issuance. The term is not limited. Please note that the certificate cannot be transferred to another person. Since its entry into force, the organization receives the status of an authorized economic operator. All this is recorded in the register of the federal customs service.
It should be noted that updating the data in it may take a little while. Indeed, up to three months are allotted for amendments to the registry, which is necessary for updating official publications and a site with the name of organizations that have received status. Therefore, certain delays may occur at the very beginning of the activities of an authorized economic operator. To avoid this, it will not be superfluous to supply the cargo with copies of the certificate (or the original, if it is not often transported or something very valuable). That is, it is necessary to personally monitor the situation of whether the bureaucratic machine has managed to make all the necessary movements. In fairness, it should be noted that with this, they are not pulled to the maximum deadline and changes are made quite quickly.
What intermediate conclusion can be drawn from the foregoing?
The institution of an authorized economic operator was created in the customs union to facilitate interaction between a number of countries (Belarus, Russia, Kazakhstan) in the field of the economic sector. In addition, a number of countries (from the former Soviet Union) joined (or revealed a similar desire). Legal entities who want to obtain the appropriate status must meet the established list of general requirements, as well as additional points for each individual state.
The acquisition of such a position more than pays for the resulting simplifications of customs procedures and a number of exemptions. But it should be noted that the procedure for obtaining this status requires serious preparatory work and requires attention, scrupulousness and financial costs. In addition, as practice has shown, the term for inclusion in the registry can actually stretch to nine months (and this does not take into account the collection and preparation of the necessary package of documents). Now let's look at some specific points.
About certificates
There are three types of evidence in total:
- First type. It is suitable for those who are interested in releasing products before submitting a customs declaration, do not have their own storage space, not providing security for payment during transit and during additional verification. In this case, the authorized economic operator receives the right to priority participation in pilot experiments and inspections, which are carried out by the relevant state bodies and conduct operations as a matter of priority.In addition, the following simplifications are provided: carrying out cargo operations with goods / replacing an international transportation vehicle without the permission of the customs authority and not establishing routes for transporting goods.
- The second type. This option is suitable for those who want to reduce the costs associated with the identification and storage of goods. This is achieved due to the fact that all operations are carried out on the operator’s own sites. Among the special simplifications, first of all, it is necessary to mention the temporary storage of their own goods and goods of other entities (in cases where this is provided by law). You can deliver them and perform operations associated with the declaration and release.
- The third type. Combines the two points discussed previously.
Changes
Despite the fact that the institute under consideration was created some five years ago, it has already been significantly adjusted once. It happened in 2017. Then, significant adjustments were made to the activities of legal entities with the status of an authorized economic operator. Currently, about 200 companies enjoy this privilege. So the changes were made not from scratch, but taking into account comments and suggestions. After all, this status itself was created precisely in order to facilitate the foreign economic work of companies. Therefore, without taking into account their comments and wishes, the effective work of the institute is not possible. But we should not forget that we are talking not only about rights, but also obligations. Only by changing and reaching compromises can we build a mutually beneficial system that is beneficial both to the state and ordinary citizens. It is unlikely that the 2017 changes are the last thing that awaits the institution of authorized economic operators. As this tool becomes more popular and more widespread, more and more sensible suggestions will arise that will turn it into a real faceted diamond.
Conclusion
So it is examined what constitutes an institution of authorized economic operators. It should be noted that so far it has not become widespread and only about two hundred companies use it. But, there is every reason to expect that in the future the situation will become much better. Once again, I would like to remind you that when it comes to such compromises, it provides not only the granting of rights, but also the assumption of certain responsibilities.
The state is interested in receiving more money. And at the same time - to facilitate business. Since these goals require conflicting approaches, a compromise must be sought. But giving concessions to everyone is not an option. Alas, to say nothing, but if you use this approach, it is difficult to imagine how many abuses will appear in this field then. Indeed, even in the current situation, a large number of abuses can be noted: regularly in the media you can read about the capture of smuggling and other similar things. So, if such persons are given a descent, they can quickly fill up the country with low-quality and dangerous goods.