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Import of chemical products. Certification of chemical products

Keywords

CUSTOMS CLEARANCE / EAEU CUSTOMS CODE / CONSUMABLES FOR SCIENTIFIC RESEARCH/ CUSTOMS CLEARING / EAEU CUSTOMS CODE / RESEARCH CONSUMABLES

annotation scientific article on law, author of scientific article - Chechenkina T.V.

The article deals with the problems that arise when importing and exporting materials for scientific research are placed under the customs procedure. The new Customs Code of the Eurasian Economic Union (EAEU), which entered into force on January 1, 2018, is designed to simplify and customs clearance goods moved across the EAEU border by improving customs procedures and introducing information technologies. The article discusses the question: to what extent the novelties of legislation contribute to improving the efficiency of scientific organizations and universities using materials imported from abroad for research and development. The study was carried out using the results of surveys conducted in 2014 and 2015 by the Ministry of Education and Science of the Russian Federation among scientific organizations and universities in order to form a list of imported consumables and reagents not subject to VAT, analogues of which are not produced in Russia, and a survey in 2017 on the difficulties of importing and exporting materials necessary for scientific research, which are subject to prohibitions and restrictions. The analysis of the difficulties that scientific organizations and universities face when interacting with customs authorities made it possible to identify four main groups of problematic issues: (1) difficulties that arise in determining the code of the Commodity Nomenclature foreign economic activity; (2) imperfection of normative legal acts regulating customs procedures; (3) problems that arise when interacting with government agencies that are responsible for monitoring and supervising compliance with prohibitions and restrictions; (4) high and/or unpredictable financial costs for customs clearance. The new Customs Code makes it possible to partially solve the problems of the second group. As part of the further improvement of customs legislation, it is proposed to develop a mechanism to ensure the simplification of customs administration for organizations engaged in scientific, scientific, technical and innovative activity. As a measure of reliable and uninterrupted provision of universities and scientific organizations with materials for research imported from abroad, it is recommended to create a single competence center that will provide legal, organizational and expert support to universities and scientific organizations in solving problems related to the import of materials for scientific research. research.

The text of the scientific work on the topic "Problems of import and export of materials for scientific research: the example of Russia"

UDC 303.823

PROBLEMS OF IMPORT AND EXPORT OF MATERIALS FOR SCIENTIFIC RESEARCH: THE EXAMPLE OF RUSSIA

T. V. Chechenkina

Russian Research Institute of Economics, Politics and Law in the Scientific and Technical Sphere (RIEPP), Russia, Moscow, [email protected]

annotation

The article deals with the problems that arise when importing and exporting materials for scientific research are placed under the customs procedure.

The new Customs Code of the Eurasian Economic Union (EAEU), which came into force on January 1, 2018, is designed to simplify and speed up the customs clearance of goods moving across the EAEU border by improving customs procedures and introducing information technologies. The article discusses the question: to what extent the novelties of the legislation contribute to increasing the efficiency of the activities of scientific organizations and universities that use materials imported from abroad for research and development.

The study was carried out using the results of surveys conducted in 2014 and 2015 by the Ministry of Education and Science of the Russian Federation among scientific organizations and universities in order to form a list of imported consumables and reagents not subject to VAT, analogues of which are not produced in Russia, and a survey in 2017 on the difficulties of importing and exporting materials necessary for scientific research, which are subject to prohibitions and restrictions.

The analysis of the difficulties that scientific organizations and universities face when interacting with customs authorities made it possible to identify four main groups of problematic issues: (1) difficulties that arise in determining the code of the Commodity Nomenclature for Foreign Economic Activity; (2) imperfection of normative legal acts regulating customs procedures; (3) problems that arise when interacting with government agencies that are responsible for monitoring and supervising compliance with prohibitions and restrictions; (4) high and (or) unpredictable financial costs for customs clearance. The new Customs Code allows to partially solve

problems of the second group. As part of the further improvement of customs legislation, it is proposed to develop a mechanism to simplify customs administration for organizations engaged in scientific, scientific, technical and innovative activities. As a measure of reliable and uninterrupted supply of universities and scientific organizations with materials for research imported from abroad, it is recommended to create a single competence center that will provide legal, organizational and expert support to universities and scientific organizations in solving problems related to the import of materials for scientific research. research.

Keywords

Customs clearance, Customs Code of the EAEU, consumables for scientific research

THE PROBLEMS OF THE RESEARCH CONSUMABLES IMPORT AND EXPORT: THE CASE OF RUSSIA

T. V. Chechenkina

Russian Research Institute of Economics, Politics and Law in Science and Technology (RIEPL), Moscow, the Russian Federation, [email protected]

The article discusses the problems arising under the customs procedure of imported and exported consumables for scientific research.

The new Customs Code of the Eurasian Economic Union, which came into force on January 1, 2018, is designed to simplify and accelerate customs procedures through the improvement of administration and the introduction of information technology. The article analyzes to what extent the novelties of legislation contribute to increasing the effectiveness of those research organizations and universities, which use imported materials for research and development.

The study was performed on the bases of surveys conducted by the Ministry of Education and Science of the Russian Federation among research and educational institutions in 2014 and 2015 with the aim of forming a list of VAT-free imported supplies and reagents, analogues of which are not produced in Russia, and a survey of 2017 on the difficulties of import and export of materials for scientific research, which are subject to prohibitions and restrictions.

The analysis of the difficulties arising in interaction of scientific

organizations and universities with customs authorities made it possible to identify four main groups of problematic issues: (1) the difficulties in determining the code of the Customs Commodity Code; (2) imperfection of legal acts regulating customs procedures; (3) problems arising from interaction with government agencies, which are responsible for monitoring and supervising (4) high and (or) unpredictable costs of customs clearing. The new Customs Code allows solving some problems of the 2nd type. Within the framework of further improvement of the customs legislation, it is proposed to develop a mechanism to facilitate the simplification of customs procedures for organizations engaged in scientific, technical and innovative activities. As a measure of reliable and uninterrupted provision of universities and scientific organizations with materials for research imported from abroad, it is recommended to create a Competence Center that provides legal, organizational and expert support to universities and scientific organizations engaged in import activities.

Customs clearing, EAEU Customs Code, research consumables

Needs of Russian Universities and Scientific Organizations for Materials Produced Abroad for Scientific Research

In many scientific disciplines, achieving world-class results is impossible without modern laboratory and analytical equipment. As technology advances, equipment manufacturers expand the functionality of their products by integrating various technological solutions. As a result of the actions taken, the equipment becomes smarter, the accuracy of measurements and the reliability of data increase. Contemporary software allows to carry out not only quantitative, but also qualitative analysis, freeing the researcher time for creative work and planning new experiments.

A number of companies that today occupy leading positions in the market of scientific equipment manufacturers have a century-old history (Nikon, Olympus, Fisher Scientific), others started their activities in the century before last (Shimadzu, Carl Zeiss, Roche Diagnostics).

In the composition of the Russian park of scientific equipment, the products of world leaders occupy an important place. Table 1 presents the results of the analysis of data on scientific equipment of 1,700 organizations (universities, research and innovation organizations) registered in the register of high-tech equipment and objects of the scientific potential of Russia on the Catalog-np.rf portal.

Table 1. Distribution of expensive*) scientific equipment of Russian universities and research organizations registered on the Katalog-np.rf portal by manufacturer

Shimadzu 3 Japan 3.8

Bruker 7 US 3.2

Thermo Fisher Scientific 1 US 2.6

Agilent Technologies 4 US 2.5

Carl Zeiss 6 Germany 2.3

Jeol 14 Japan 1.6

PerkinElmer 10 US 1.1

Oxford Instruments 22 UK 0.7

Horiba 23 Japan 0.6

Hitachi High Technologies 16 Japan 0.5

Bio-Rad Laboratories 11 USA 0.5

Olympus 18 Japan 0.3

Nikon 13 Japan 0.3

Water Corp. 9 US 0.2

Mettler Toledo 8 Switzerland 0.2

Anton Paar 20 Austria 0.2

Illumina 17 US 0.1

Roche Diagnostics 5 Switzerland 0.1

Tecan 19 Switzerland 0.1

Eppendorf 12 Germany 0.1

Other foreign firms - - 49.0

Russian manufacturers - Russia 30.0

TOTAL 100.0

*) Expensive equipment - worth more than 1 million rubles.

An analysis of data on the country and the manufacturer showed that every fifth unit of expensive equipment that is on the balance sheet of organizations from the Catalog-np.rf register was manufactured by one of the twenty manufacturers that were in the top 25 world rankings in 2015 and 2016. leaders in terms of sales of scientific equipment . In general, according to the portal "Catalog-np.rf", the share of equipment imported from abroad worth more than 1 million rubles. is 70%.

Equipment manufacturers are most often also suppliers of consumables and reagents for scientific research. The use of branded products guarantees users high accuracy and reliability of the results.

Equipment manufacturers offer a wide range of consumables and reagents. Figure 1 shows the contents of the catalog of the leader of the world ranking in recent years, Thermo Fisher Scientific.

A diverse product range and impressive production volumes enable leading companies to reduce costs through economies of scale, which is an additional advantage in addition to high quality, product specialization and brand authority.

Antibodies Cellular analysis Cell cultures and transfection reagents Cloning

Purification of DNA and RNA Development medicines Epigenetic flow cytometry

Gene expression analysis Genome editing Laboratory plastics and glass

Oli gonu cleotides Reagents and enzymes for PCR analysis Real-time PCR RNA interference

Molecular biology of proteins Sequencing Stem cell research Other areas of research

Figure 1. Key sections of the Thermo Fisher Scientific consumables catalog

Source: Thermo Fisher Scientific official website (URL: https://www.thermofisher.com/ru/ru/home/life-science.html, accessed 12/01/2017).

In addition to equipment manufacturers, there are other large foreign suppliers of reagents, consumables, laboratory plastics and standard samples on the market. On the example of the composition of suppliers of laboratory equipment and chemicals presented at the exhibition "Analytics Expo" (Moscow, April 2017), you can see that for one Russian manufacturer there are three suppliers of foreign-made goods: a Russian distributor, an official representative

foreign company and actually a foreign company - a manufacturer of goods (Figure 2).

Figure 2. Composition of suppliers of laboratory equipment, consumables and chemicals, units

Source: catalog of participants of the 15th International Exhibition "Analitika Expo 2017" (URL: http://www.analitikaexpo.com/ru-RU/about/exhibitor-list.aspx, accessed: 01.12.2017).

In 2014 and 2015, the Ministry of Education and Science of the Russian Federation, together with the Ministry of Industry and Trade of Russia, the Ministry of Health of Russia, the Ministry of Agriculture of Russia, FASO of Russia and the Russian Academy of Sciences, as part of the implementation of Decree of the Government of the Russian Federation No. 1096, conducted surveys of universities and scientific organizations about their needs for consumables, analogues of which are not produced in the Russian Federation. The list of 188 positions, formed in 2014, is included in the current resolution as an appendix; in the list of additions to the list, compiled in 2015, there are 121 items.

An analysis of proposals received from organizations to form a list showed a high demand for imported materials and reagents for scientific research in the field of life sciences. More than half of the applications (56% in 2014 and 58% in 2015) specify consumables and reagents for biological research. The greatest demand was for reagents and consumables for molecular biology and genetic engineering. The list of materials for scientific research included various types of laboratory animals, including animals of pure lines and transgenic animals with genes switched off and constructs integrated into their genome.

High demands on materials for scientific research are made in the field of electronics. Such materials include ceramic products for the formation of thin films and coatings from magnesium oxide, silicon wafers for the manufacture of integrated circuits, high-purity germanium as a raw material for the growth of single crystals, ultra-high-purity (purity - 99.999995%) indium and manganese for the epitaxial growth of microdevice structures. - and nanoelectronics, etc. In 2015, the share of these products was 11% in the list of researchers' needs for consumables

alah, analogues of which are not produced in Russia.

A significant share in this list is laboratory plastics and glass (13% in 2014, 11% in 2015). Foreign companies with many years of experience win competition in this market by offering unique products. An example is Eppendorf's Safe-Lock test tubes. Eppendorf type test tubes prevent evaporation and exclude spontaneous opening during a significant decrease / increase in temperature and centrifugation.

Among the products not manufactured in Russia, there are materials for research in the field of materials science (4%): carbon fabrics used in the manufacture of products from composite materials for the aviation and space industries; highly pure graphite used as a basis for the spectral analysis of various substances; rubber vulcanization accelerators.

In addition to the named groups of goods, universities and scientific organizations indicated in their applications standard calibration samples, as well as materials used to maintain equipment in working condition (oils and washing solutions). For various reasons, manufacturers of these products required level there are no qualities in Russia.

Thus, having considered various segments of the market of materials for scientific research, both from the supply side and from the demand side, we can state a high share of imports and the absence of prospects for its reduction in the near future.

For efficient operation subdivisions of universities and scientific organizations that carry out research, an uninterrupted supply of consumables is necessary. However, as will be shown below, customs procedures are often the bottleneck in this process.

Problems arising when placing under customs procedures imported and exported materials for scientific research

The procedure for performing customs operations, paying customs duties and conducting customs control in the Eurasian Economic Union are regulated by the Customs Code of the EAEU (EC EAEU), which replaced the Customs Code of the Customs Union on January 1, 2018, and other international treaties and acts.

Operations related to customs declaration and release of goods include: determination by the declarant of 10-digit codes for the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity (TN VED) and control by the

the competent authority for the correct indication of these codes; calculation and payment of customs duties, customs fees, value added tax and excise.

The customs declaration contains information that “... is necessary for calculating and paying customs duties, applying measures to protect the domestic market, compiling customs statistics, monitoring compliance with prohibitions and restrictions, taking measures by customs authorities to protect rights to intellectual property, as well as for monitoring compliance with international treaties and acts in the field of customs regulation and legislation of the Member States” of the Eurasian Economic Union (, paragraph 4, article 105). Compared to the previous version of the Customs Code, in accordance with the Customs Code of the EAEU, new mandatory items have been added to the declaration:

Information about the seller and buyer of goods;

Trademark information;

The name of the place of origin of the goods, which is the object of intellectual property;

Information about the price in accordance with commercial documents (, paragraph 1, article 106).

Until recently, the placement of goods under the customs procedure required the submission of a package of accompanying documents to the customs authority, including documents confirming the authority of the person submitting the customs declaration: a power of attorney, a copy of the passport with registration information, employment contract, The order of acceptance to work. The complete list of required documents could include up to 35 items. Since the introduction of the new Customs Code of the EAEU, only a customs declaration has been submitted to the customs authority. However, the declarant must be prepared to provide the documents on the basis of which the declaration was made to the customs authority upon request. These documents may be requested both during the verification of the customs declaration and after the release of the goods.

According to the Customs Code of the EAEU, there is a mandatory electronic declaration in Russia (clause 3, article 104), which significantly reduces the time spent on this customs procedure. The same purpose is served by the obligatory preliminary informing of the customs authority about the movement of goods across the border, which allows the data on imported goods to be processed in advance in the risk management system and, if necessary, to decide on a more thorough check in respect of consignments with high level risk, as well as select the appropriate objects and forms of customs control. If risks are identified, the customs authority has the right to request information in paper form confirming the compliance of imported materials with safety requirements, technical regulations or terms of contracts.

Among the novelties of the Customs Code of the EAEU is the possibility of applying simplified regimes of customs operations (special simplifications) for authorized economic operators included in the register1, for example, customs declaration and release of goods as a matter of priority (, paragraph 2 of article 437).

It is obvious that law enforcement practice was taken into account when preparing the EAEU TC. The new version of the document removed many of the painful problems faced by Russian business. The question remains: to what extent the Customs Code of the EAEU takes into account the interests of the scientific community.

During the preparation of the article, the results of a survey on the problems of import and export of materials for scientific research, conducted in 2017 by the Ministry of Education and Science of Russia, were studied.

An analysis of the responses received from organizations subordinate to the Ministry of Education and Science of Russia, FASO of Russia, the Ministry of Health of Russia, the Ministry of Agriculture of Russia showed that researchers in the field of life sciences experience the greatest difficulties when interacting with customs authorities. Figure 3 shows the groups of materials necessary for research, in connection with the import / export of which problems most often arise.

biological samples

plant collection

chemical substances

geological samples

zoo collections

radioactive substances

tobacco products

precious metals

psychotropic substances

0% 5% 10% 15% 20% 25% 30% 35%

Figure 3. Groups of materials necessary for research, in connection with the import / export of which problems most often arise

1 Register of organizations that received a special permit to conduct an independent identification examination of goods and technologies for the purpose of export control in accordance with the letter of the Federal Customs Service dated July 1, 2008 No. 24-72/26099 “On the list of organizations to conduct an independent identification examination”. The list of 22 authorized organizations includes the Russian Academy of Sciences, the Kurchatov Institute, UrFU SFU, FEFU, SUSU MIREA, SamSTU, RINKCE, etc.

Most of the problems that arise in connection with the import of biological materials are caused by the lack of conditions for storing these materials in customs warehouses.

The list of imported biological materials is very diverse. The first group consists of live animals - breeding and laboratory. Animals, their embryos, eggs and other biological materials are subject to veterinary and sanitary control. In practice, obtaining a veterinary certificate can take such a long time that, according to representatives of the Moscow State University named after M. V. Lomonosov, there are frequent cases of death of animals in premises of customs warehouses unsuitable for keeping them. Respondents noted that five days of validity of the certificate is not enough to have time to place goods under the customs declaration procedure. New technologies being introduced at customs posts and administration rules should help resolve this conflict.

Storage conditions play an important role in ensuring the quality of imported biological products. If biological products are not supplied in canned (dry, frozen) form, then very strict requirements are imposed on their storage conditions. In cases where customs procedures are delayed, it is difficult to provide the necessary temperature and humidity indicators throughout the entire storage period (the maximum customs clearance period indicated by survey participants is 1 year)2.

The introduction of electronic declaration does not exempt from the provision of permits for the import and export of goods. In order to prevent illegal trade in rare species, confirmation may be required that this species is not endangered. Obtaining confirmation that a certain product is not included in the list of species of CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) requires additional time (up to one month).

The movement across the border of non-living samples of plants and animals, as well as their parts (herbarium samples, wool samples, etc.) or derivatives is not regulated by regulatory legal acts. The survey participants pointed out that different customs posts interpret the standards differently and the decisions of customs officials regarding the same goods can differ diametrically.

By combining scientific and museum collections (plant collections, zoo collections, geological samples) into one group, one can see

2 It should be noted that not only wildlife objects can have a limited shelf life. The same problems are faced by researchers working, for example, with radioactive isotopes.

It can be seen that in a quarter of cases problems arise precisely when they are imported/exported (Figure 3). Permits for the export of samples from mineralogical and paleontological collections are issued by the Federal Service for Supervision of Natural Resources and the Ministry of Culture of Russia.

Within the framework of international cooperation, there is a practice of exchanging samples between museums of different countries. For example, samples of geological rocks can be exported abroad for the purpose of conducting research using unique scientific equipment. There are no provisions in the regulatory legal acts of the EAEU regulating the exchange or donation of materials for scientific research. Materials moved across the border are considered only as goods. If financial documents are not provided, the customs authority has the right to refuse to process the import or export of materials for scientific research.

Survey participants noted that quarantine phytosanitary certification of seed collections, which are exchanged by researchers from different countries in order to breed new varieties and hybrids, requires a lot of time. The practice of importing seed materials has revealed an additional administrative problem: unregulated time spent on coordinating permits between various organizations not included in the customs system. As an example, representatives of the Far East federal university led the process of agreeing on a permit between the All-Russian Center for Plant Quarantine and the Federal Service for Veterinary and Phytosanitary Supervision (Rosselkhoznadzor), which dragged on for one and a half months.

Respondents also pay attention to the fact that controlling and supervisory organizations request sets of documents, although they are close in composition, but still differ from each other and require time for preparation.

The import of soil samples into the territory of Russia has recently been regulated by Decree of the Government of the Russian Federation dated February 14, 2017 No. 180 “On the import into Russian Federation soil for scientific purposes” (Decree No. 180) . Prior to the adoption of Decree No. 180, the customs authority could request for control a soil sample that exceeded the amount of delivery in volume. In order to obtain a phyto-certificate from Rosselkhoznadzor, it was necessary to submit a conclusion on the phytosanitary condition issued by an organization subordinate to Rosselkhoznadzor on a reimbursable basis. Since 2017, a permit for the import of soils for scientific research is issued on the basis of an application. The application specifies the country of origin, the volume and number of imported soil samples, the type of packaging, information about the absence of harmful organisms in the soil, as well as the place of soil research. In accordance with Decree No. 180 in soil imported into the Russian Federation

for scientific purposes, the presence of quarantine objects and harmful organisms is allowed. The condition for importation is the conduct of research in isolation, ensuring complete absence distribution of harmful organisms on the territory of Russia. This document defines the timing of the relevant inspections by Rosselkhoznadzor.

For objective reasons, organizations importing goods that are subject to state control face the most difficult barriers to the movement of goods across the border. According to survey participants, the process of importing materials containing precious metals for scientific research takes several months. Barriers preventing the import of psychotropic substances into the country also limit the possibilities of researchers. Only four enterprises in the country are licensed to import such substances and use this opportunity for their own needs.

If the goods belong to the objects of export control, it is necessary to contact Federal Service on technical and export control of the Russian Federation for a license. To avoid this, interested organizations can conduct an independent identification examination of goods in one of the authorized organizations. However, the practice of the survey participants showed that the conduct of the examination itself can drag on for months.

Researchers working at the forefront of science face particular challenges. There are no control and supervisory bodies in the country capable of conducting an examination of new materials (for example, powders obtained by additive technologies).

Difficulties in the import of chemical compounds appear even in cases where, in the opinion of the declarants, the products are absolutely safe and not subject to technical control. In relation to this group of goods, problems arise, mainly related to the definition of the EAEU TN VED classification code.

It is not surprising that scientists and customs officials, due to different professional competencies and goals, may have different approaches to the classification of goods. In cases where the same product can be classified into different commodity items, the declarants determine the product code based on their intended use of consumables, while customs officials seek to maximize the amount of customs payments by referring the product to the code, according to which provides for a high rate of import customs duty, or to prevent the import / export of contraband (precious metals, tobacco products) and high-risk goods (dual-use goods, radioactive, narcotic, psychotropic substances, etc.).

Let's give some examples.

(1) For forming thin films and coatings as a reak-science. Innovation. Education 2018 No. 1 (27)

high purity magnesium oxide is used: the content of the main substance is not less than 99%. The declarant declares it with the classification code 2519 90 100 0 - "Magnesium oxide, other than calcined natural magnesium carbonate"3. However, since the product is delivered in the form of substrates (plates) obtained by firing, the customs service defines it as a ceramic product and transfers it to commodity group 6903 90 900 0 - “Products from siliceous stone flour or from similar siliceous rocks and refractory products”4 .

(2) In molecular biology, 3-[(3-cholamidopropyl)dimethylammonio]-2-hydroxy-1-propanesulfonate (C32H58K20^*xI2O) is used as a detergent for protein solubilization. The declarant defines it in section TN VED 2942 00 000 0 - “Other organic compounds”5. After analyzing the composition, the expert will reclassify the compound into the category "Substances of surface-active organic - other". At the same time, the base rate of duty is increased from 3% to 6.5%6.

(3) The declarant declares the lipid sphingomyelin with the code 2924 19 000, without paying attention to the fact that in the explanatory note to heading 2923 this substance is explicitly indicated and the code 2923 2 0 000 07 should be assigned to it. increases from 3% to 5%.

(4) A similar situation occurred with the definition of the code for mevinolin, a substance used for cultivating and processing cultures of eukaryotic cells. In order to correctly classify this product according to the TN VED codes, you need to know that there is a corresponding classification decision regarding the assignment of the code 2932 20 900 to it.

(5) The dye for non-specific staining of polypeptides "Crocetin Red" was originally listed in the group "Other pigments (including metal powders and flakes)"8. According to the expert, this product belongs to the group 3203 00 100 9 - "Other dyes of plant origin"9. In this case, in contrast to examples (2) and (3), assigning a different code to the product reduces the base rate of customs duty from 5% to 3%.

(6) A large number of disputes arise regarding the classification

3 Online service "TN VED". URL: https://www.alta.ru/tnved/code/2519901000/.

4 Ibid. URL: https://www.alta.ru/tnved/code/6903909000/.

5 Ibid. URL: https://www.alta.ru/tnved/code/2942000000/.

6 Ibid. URL: https://www.alta.ru/tnved/code/3402190000/.

7 Explanations to the Unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union. URL: https://www.ifcg.ru/info/tnved/notes/code/2923.

8 Online service "TN VED". URL: https://www.alta.ru/tnved/code/3212900000/.

9 Ibid. URL: https://www.alta.ru/tnved/code/3203001009/.

especially pure substances. When declaring a purity level of “99.99%” or higher, declarants often do not realize that they may be required to indicate the composition of impurities that make up one hundredth of a percent. At the same time, from the point of view of a customs official, it is the composition of impurities that is the object of control.

(7) An academic organization that exported rock samples for research using the equipment of a foreign partner faced a situation where the customs authority classified the samples as TN VED class “Information on subsoil by regions and deposits of fuel, energy and mineral raw materials, the export of which from customs territory of the Customs Union is limited. The export of materials of this class requires a license from Rosprirodnadzor, for which you need to submit a large package of documents that imply the commercial use of exported goods and are poorly consistent with the non-commercial nature of the movement of materials outside the country.

The given examples show how difficult is the task of determining the TN VED code for materials intended for scientific research. Its solution requires the joint work of a researcher working directly with the substance and an expert in the field. customs declaration thoroughly familiar with the intricacies of classification.

Reclassification of goods according to TN VED codes by customs officials may cause delays and increase customs value. If the goods are identified incorrectly or not issued in a timely manner permits, resulting in an extension of the release of goods by the customs authorities of the Russian Federation, the use of additional measures and forms of customs control may result in delays in delivery, costs of paying for the stay of goods in temporary storage warehouses, and even administrative and criminal liability.

Along with high exchange rates, high rates of import customs duty and VAT limit the ability of Russian research organizations to purchase foreign-made consumables.

It is difficult for an organization engaged in scientific research and independently carrying out purchases to predict the payment of storage costs in the event of long periods of placing goods under the customs procedure, as well as VAT, if the customs service does not agree with the EAEU TN VED code chosen by the declarant and decides to change the declared at the customs declaring the TN VED code of the EAEU to another code not specified in the Decree of the Government of the Russian Federation of October 24, 2014 No. 1096. All these costs are difficult to take into account when making a decision

on procurement and preparation of documents for conducting price requests, auctions, competitions.

In order to avoid this situation, it is necessary to obtain customs authorities preliminary decisions on the classification of goods in accordance with the FEACN of the EAEU. According to Art. 21 of the Customs Code of the Eurasian Economic Union, at the request of persons, the customs authorities may classify goods prior to their customs declaration by making preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity and decisions on the classification of goods transported through customs border EAEU in unassembled or disassembled form, including in incomplete or unfinished form.

high costs the purchase of reagent kits for scientific research is turned around, since in this case it is required to declare each component of the kit according to the individual code of the TN VED of the EAEU. Difficulties arise if the customs inspector requires additional approvals from supervisory organizations. In the absence of agreement on at least one item, the placement under the customs procedure of the entire consignment of goods is delayed.

Another problem of passing the premises under the customs procedure for goods imported into the Russian Federation is caused by the process of globalization of the production of components. When importing goods for scientific research separate control all components are subject. For each component of the supply, it is necessary to indicate the country of origin (which is difficult with a large number of components) and the cost (which often cannot be determined and documented by the manufacturers themselves).

Conclusion

Problematic issues that arise during the customs clearance of materials for scientific research can be grouped into four groups:

1) difficulties arising in determining the code of the Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union;

2) imperfection of regulatory legal acts regulating the procedures for customs declaration, warehousing and release of goods;

3) problems arising in obtaining permits, licenses, certificates;

4) high and (or) unpredictable financial costs for customs clearance.

For 2017, in the regulatory framework for the activities of customs

There have been significant positive developments in the governmental bodies. In the near future, universities and scientific organizations will have to evaluate the practice of law enforcement of the introduced tools.

New customs code and other regulatory legal acts promise a significant acceleration and simplification of customs clearance through the introduction of information technology and improvement of customs procedures. However, as the list of problems that arise when importing materials for scientific research shows, the solution of many of them lies outside the zone of influence of these factors. Prohibitions and restrictions on the import of certain types of goods do not belong to the sphere of customs legal relations. Customs authorities make decisions on the basis of documents received from external control authorities. The process of interaction with government agencies responsible for monitoring and supervising compliance with prohibitions and restrictions is the bottleneck in the supply chain of materials for scientific research from abroad.

The next step towards increasing the transparency and efficiency of the activities of state bodies that ensure the movement of materials for scientific research across the border should be the development of a procedure for state control over the import and export of materials for scientific research, approved at the government level.

At the same time, it seems relevant to create a structure under the jurisdiction of the Ministry of Education and Science of the Russian Federation that would take over the organizational and expert support for the process of customs clearance of imported materials for scientific research: from the classification of such materials according to the HS codes of the EEAS and assistance in preparing a customs declaration to assistance in cooperation with control and oversight bodies and dispute resolution. Based on the experience gained, the experts of such an organization could make a useful contribution to the development of proposals for the further improvement of the regulations governing the import and export of materials for scientific research.

Thanks

The article was prepared with the financial support of the Ministry of Education and Science of the Russian Federation as part of the state task of the Federal State Budgetary Institution "Russian Research Institute of Economics, Politics and Law in the Scientific and Technical Sphere" (RIEPP) for 2017. The project "Creation, maintenance, development and modernization of an information system for monitoring the use of the park of scientific equipment of universities and scientific organizations, including centers for the collective use of scientific equipment and unique scientific installations" (work code: 2.4410.2017/5.1).

Acknowledgments

The article is prepared with the financial support of the Ministry of Education and Science of the Russian Federation under the government-commissioned research project implemented by the Russian Research Institute of Economics, Politics and Law in Science and Technology (RIEPL) in 2017 (project No. 2.4410.2017/5.1).

Literature

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2. Thayer A. M. Top instrument firms in 2016 // Chemical & Engineering News. 2017. No. 10 (95). P. 18-23. URL: https://cen. acs.org/articles/95/i10/Top-instrument-firms-2016.html (accessed 12/01/2017).

3. Decree of the Government of the Russian Federation of October 24, 2014 No. 1096 (as amended on November 23, 2016) “On the list of consumables for scientific research, analogues of which are not produced in the Russian Federation, the import of which into the territory of the Russian Federation and other territories located under its jurisdiction, is not subject to value added tax” // ATP “ConsultantPlus”.

4. Treaty on the Customs Code of the Eurasian Economic Union of April 11, 2017 // ATP "Consultant Plus".

5. Decree of the Government of the Russian Federation of February 14, 2017 No. 180 “On the import of soil into the Russian Federation for scientific purposes” // ATP “ConsultantPlus”.

1. THAYER, A. M. (2016) Top instrument firms in 2015. Chemical & Engineering News. 94(17). P. 32-35. Available from: https://cen.acs.org/articles/94/i17/Top-instrument-firms-

2. THAYER, A. M. (2017) Top instrument firms in 2016 // Chemical & Engineering News. 95 (10). P. 18-23. Available from: https://cen.acs.org/articles/95/i10/Top-instrument-firms-

3. RUSSIA. GOVERNMENT OF THE RUSSIAN FEDERATION. (2014) Resolution No. 1096 of 10/24/2014 On the list of consumables for scientific research that have no Russian-manufactured equivalents and are exempt from VAT when

imported to the Russian Federation and other territories under its jurisdiction. Consultant Plus legal reference system. (In Russian)

4. MEMBER STATES OF THE EURASIAN ECONOMIC UNION. (2017) The Agreement on the EAEU Customs Code. April 11, 2017. ConsultantPlus legal reference system. (In Russian)

5. RUSSIA. GOVERNMENT OF THE RUSSIAN FEDERATION. (2017) Resolution No. 180 of 14.02.2017 On imports of soils to the Russian Federation for scientific purposes. Consultant Plus legal reference system. (In Russian)

Chechenkina Tatyana Valerievna (Chechenkona T.V.), Head of the Sector for Monitoring the Science Infrastructure of the Russian Research Institute of Economics, Politics and Law in the Scientific and Technical Sphere (RIEPP). Sphere scientific interests: economic and mathematical modeling, scientific and innovation infrastructure, innovation management, Information Support and statistics.

Author Information

Chechenkina Tatiana Valerievna (Chechenkina T. V.), Head of the sector of monitoring of research infrastructure of the Russian Research Institute of Economics, Politics and Law in Science and Technology (RIEPL). The author's research interests lie in the area of econometric modeling, science infrastructure, innovation infrastructure, innovation management, information retrieval and statistics.

For citation: Chechenkina T.V. Problems of import and export of materials for scientific research: the example of Russia // Nauka. Innovation. Education. 2018. No. 1 (27). pp. 47-64.

For citation: CHECHENKINA, T. V. (2018) The problems of the research consumables import and export: the case of Russia. Science. innovations. Education, 27(1), pp. 47-64.

Since its introduction in 1999, WineScan has rapidly revolutionized mass wine analysis for winemakers and laboratories around the world, providing fast and accurate analysis of over 30 critical quality control parameters. WineScan may or may not measure SO 2 .

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WineScan comes with free SO2 and total SO2 measurements. WineScan™ is also available in three basic configurations to address a variety of winemaking challenges.

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Who do we work with

We supply equipment as individuals and legal entities, including budgetary organizations. We take part in tenders and public procurement.

Discounts

A flexible system of discounts is provided for all our clients. You can check the conditions for granting discounts and their size with our managers.

Methods of payment for goods

counterparty	Payment Methods	Commission	A comment
Legal entities and individual entrepreneurs	Cashless payments	Not charged	Payment is made by prepayment. Company details are required to receive an invoice
Budget organizations	Cashless payments	Not charged	Provided the following forms payment: prepayment 30%, balance 70% upon delivery; deferred payment within 15-30 calendar days according to the supply agreement. Company details are required to receive an invoice
Individuals	Cash in the store located at the address: Voronezh, Pirogova 87B	Not charged	Subject to self-delivery and availability of goods in stock.
	by payment bank card in a store located at the address: Voronezh, Pirogova 87B	Not charged	Subject to self-delivery and availability of goods in stock. We accept plastic cards of international payment systems MIR, VISA, MasterCard, etc.
	Cashless payments	Sberbank - 3% Another bank - check the rate for the transfer with the bank	Payment is made by prepayment. Payment at a bank branch according to a PD-4 receipt or through an ATM
	Cashless payment via Sberbank Online		Payment is made by prepayment. Online payment for Sberbank customers. To pay by this method, you need to log into your Sberbank-Online personal account and use the instructions below to make a payment.
	Cash on delivery Russian Post	Up to 5% (according to the tariff of the Russian Post)	At the post office of the Russian Federation. Applies to orders with a total value of 1,000 to 5,000 rubles.
	Card-to-card transfers are not accepted.

Sending an order for non-cash payment is made after the receipt of money to our current account, which we will notify you by e-mail or by phone.

How to get an invoice

1. Choose from our range of products on our website.

2. Order an invoice from the manager, having previously provided him with the details of your company.

For invoicing you need:
For legal entities / individual entrepreneurs: The exact name of the organization, TIN, KPP, bank details.
Phys. person: full name, address, phone number and e-mail, scan of the passport of the Russian Federation.

3. The invoice must be signed by the chief accountant and the general director and transmitted to the buyer in electronic form. Invoices can be issued with or without VAT.

4. Upon receipt of the invoice, please check whether the product you need is reflected in the invoice and the details of your company.

The account is valid for 5 banking days. If during this time you have not sent funds to pay the invoice, it becomes invalid and you need to get a new invoice. The date of payment for the order is the date the funds are credited to the company's bank account.

5. In the column "Purpose of payment" indicate: the number and date of the invoice, the VAT rate in accordance with the invoice: VAT 20% or VAT exempt. If there are errors in the payment order, your funds will not be identified, and we will not be able to promptly ship your goods.

6. For prompt shipment of the order, we recommend that you send a copy of the payment order by e-mail immediately after payment, or call and inform about payment, indicating the date and number of the paid invoice, the amount of payment.

Shipment and receipt of the order

All payment documents must be kept until the receipt of the goods.
Receipt of the order is made after payment of the invoice in the presence of:

For legal entities and individual entrepreneurs: original power of attorney with blue seal or seal. The General Director (manager) can receive the cargo without a power of attorney if there is a seal of the organization, a passport and a document confirming his authority (appointment order, decision of the founder or members of the company).

If individual entrepreneur works without printing power of attorney must be notarized. Provided that a letter with a sample signature of an individual entrepreneur is provided in advance, the power of attorney is certified by the personal signature of the Individual Entrepreneur.

Individual: Russian passport, payment order

If the payer and the recipient are different persons, it is necessary to provide a copy of the payer's passport and a completed power of attorney to receive the order with the recipient's data. Upon receipt of the order, the recipient must present a passport.

After receiving the goods, you will receive the following documents:

- original invoice
- packing list,
– VAT invoice
- warranty card
- instructions for use.

Delivery times in Russia.

1. Delivery by transport company

Delivery of the order is carried out from a warehouse in Voronezh. Payment of the shipping cost is carried out in the shopping mall upon receipt of the goods. Shipment of goods for physical. persons is carried out on the terms of 100% payment, for legal entities. persons in accordance with the terms of the contract.

Shipment from the warehouse is carried out 2 times a week Tue and Thu

Economical option

3. Delivery by company vehicles when ordering from 50,000 rubles.

Importing chemical products is a difficult task from a legal point of view. Entrepreneurs face dozens of problems at customs, due to which cargoes stand idle for weeks and months, waiting for the opinion of any expert.

The situation is complicated by a small number of checkpoints. For example, in the Moscow Region there is only one - the Krasnozavodsk customs post. Absolutely all chemical goods intended for sale in the capital region pass through it.

Documents for chem. goods

Contrary to popular belief, chemical products include not only heavy industrial compounds, but also many seemingly harmless household goods. For all of them, the law establishes a single list of documents issued by specialists.

In order for the customs to let the goods pass, you must provide the following documents:

expert judgments proving the safety of the substance;
most often, labeling is required indicating the manufacturer and composition of the product;
conclusion of specialists on the analysis of the composition and percentage of various substances;
documents on the purpose of the goods, its chemical formula and other characteristics;
explanations for customs authorities.

It should be understood that cargo checks are carried out by people without chemical education. Therefore, the customs controller must conclude from the documents that the goods are safe and comply with the law.

To properly prepare all documents and reduce the time of verification, please contact our organization. We will help with the customs clearance of chemical cargoes, filling out the declaration and passing all commissions and examinations.

Types of chemical goods

The list of products that fall under this category is long. Let's name the main categories:

products of organic and inorganic chemistry;
pyrotechnic products;
plastics;
building mixtures (primers, putties);
horticultural chemistry (fertilizers, etc.);
various paints and varnishes for repair;
household chemical products;
perfumery

In total, the list contains more than 200 names of chemicals that are subject to special clearance.

Sanitary standards

Customs clearance of chemical products is impossible without compliance with the rules of import and clearance. They partially differ for each category of chem. goods.

The first step is permission to cross the border. Sanitary services must stamp "Import permitted", and for this it is necessary to take into account the composition of the product and prepare the appropriate papers.

First of all, we are talking about ethyl alcohol. This compound is subject to excise duty in the Russian Federation. If the volume percentage of ethanol in the composition of the substance exceeds 9%, then in addition to the duty, an excise tax must be paid.

An exception is metal packaging in the form of an aerosol. In this case, no additional tax is charged.

The second nuance is the recognition of alcohol-containing goods unfit for consumption. This category includes all products in which the volume percentage of ethanol exceeds 1.5%. This includes perfumes, household chemicals, various solutions, etc.

You also need to pay attention to potentially narcotic substances: toluene, acetone. They are often used in paints and household solutions. In order to transport them, you must obtain a ruling from the RKKN (Permanent Narcotics Control Board) that the mixtures are not narcotic.

A special conclusion is required for customs clearance of chemicals in aerosol cans. The importer needs to obtain expert evidence that such products do not harm the Earth's ozone layer.

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Introduction

Chapter 1. Customs clearance and customs control of grape wines

1.2 Features of customs clearance and customs control of grape wines

1.2.2.1 Control of the classification code according to the FEACN of the CU

1.2.2.3 Control of the country of origin of goods

1.2.4 Decision to release goods

Chapter 2. Identification and examination of grape wines

2.1 Appointment and examination of alcoholic beverages when they are moved across the customs border

2.2 Methods for identifying wines and determining their quality indicators

2.2.1 Identification of wines by organoleptic methods of analysis

2.2.2 Identification of wine products by physical and chemical parameters

2.2.2.1 Chromatographic analysis method

2.2.2.2 Enzyme test method

2.2.2.3 Capillary electrophoresis method

Conclusion

List of sources used

Application

INTRODUCTION

Improving customs clearance and customs control, reducing the time of customs clearance, the transition to one-step clearance, independent and responsible decision-making by customs officials requires not only knowledge of the entire rapidly changing and improving regulatory framework, prospects for the development of the customs service, but also knowledge of the goods being cleared and the ability to identify all the critical points of the customs clearance process for a particular product from a particular country.

The turnover of excisable goods is traditionally a zone of special attention of the customs authorities. This is primarily due to the highest level of taxation of these goods and the application of a wide range of measures to them. state regulation. The share of excise tax in the overall structure of customs payments levied when goods are imported into the territory of the Russian Federation is small and amounts to just over 1 percent. At the same time, the amount of customs payments paid for the import of excisable goods is already about 15 percent of total amount import customs duties.

Considering that in the Russian Federation the goal of trade policy is the creation of favorable conditions for Russian exporters, importers, consumers and producers, the Government establishes certain rates of duties and taxes corresponding to the set goals. For natural grape wines, an excise rate of 5 rubles per 1 liter is set, which is significantly lower than the rates set for other wines (special, liqueur, flavored, etc.). This is aimed at developing and encouraging the import of natural grape wines with beneficial properties. They contain organic acids, nitrogenous, mineral substances, vitamins B and B 2 , PP, C, folic acid, etc., which make grape wine a complex food and biologically valuable product, a useful addition to normal nutrition.

However, such incentive measures create the risk of importing counterfeit alcoholic beverages into the territory of the Russian Federation under the guise of natural grape wines or cognac spirits in order to evade customs duties. But it should be remembered that in addition to reducing the collection of customs duties, counterfeit wines are dangerous for the health of consumers. That is why at the stage of customs clearance it is very important to assess all risks and identify imported alcoholic beverages.

Thus, identification is an important activity of the customs authorities in terms of combating false declaration of goods, and, as a result, replenishing the revenue side of the federal budget and protecting consumers.

At the same time, at present there is no single methodology for determining the naturalness of wines and there is no clear terminology of what is natural wine. Identification of wine products using domestic regulatory documentation is often impossible, since in GOSTs the requirements for the quality of goods are underestimated compared to international requirements, and there are no identification criteria for classifying wines as natural. In this regard, the issue of customs clearance, the need for an examination of wine products in order to identify them, is relevant both for customs authorities and for the country as a whole.

The purpose of preparing the presented final qualification work is to study the features of customs clearance and customs control of grape wines, the feasibility of conducting an examination.

To achieve this goal, the following tasks were solved:

1. To study the market of grape wines, the dynamics of their export/import to Russia;

2. Assess the risks and features of all stages of customs clearance and customs control of grape wines;

3. Learn the basics of the appointment and conduct of the examination;

4. Master the main approaches and methods for identifying alcoholic beverages using the example of grape wines.

In preparing the final qualification work, the following sources were used: the legal framework, current Russian standards, periodicals, Internet resources.

CHAPTER 1. CUSTOMS CLEARANCE AND CUSTOMS CONTROL OF GRAPE WINES

1.1 Import of wine on the Russian market

The market of alcoholic products in Russia has been since ancient times, has been and still is of particular importance for the Russian economy as a whole, as it is characterized by high profitability and rapid turnover of capital. It is in this regard that, from the point of view of its modern development and prospects, it is especially relevant within the framework of international competition.

At present, the share of imported alcohol in Russian market quite large, it is about 75%.

A fairly significant place in the market of alcoholic beverages in Russia is occupied by imported wines. Over the past 3 years, the share of imported wine in the Russian market has changed as follows (Fig. 1.1):

Rice. 1.1. Structure of imported wines in 2010

In 2010 in relation to 2009 the growth leader is sparkling wines, the volume of which added 64.5%. Imports of fruit wines increased by 40.8%, despite the fact that this was largely due to increased supplies of wine drinks from Lithuania. As for table wines, over the past three years the demand for them in Russia has been gradually weakening. If in 2008 their share in the total import of wines was 80.8%, then in 2010 it fell to 75.5% (Table 1.1.).

Table 1.1

Dynamics of import of foreign wines 2008-2010 (million liters)

The first place in the ranking of countries-exporters of wines to Russia in 2010 is occupied by Italy, the growth of which amounted to 43.3% (68.8 million liters were supplied in total). France occupies the second place, an increase of 41.2% (total supplied 51.9 million liters), the third place is Spain, its volumes increased by 46.2% (total supplied 31.9 million liters). It is worth noting that Bulgaria, with a negative growth (-6.4%), lost third place among exporting countries and dropped to fourth place with a volume of 31.4 million liters.

Among the exporting countries of still wines, the top three include France - 20.9% (share 47.5 million liters), Spain - 13.5% (share 30.6 million liters) and Italy - 12.4% (28.1 million liters). These three countries hold a share of 46.8%. (Fig. 1.2):

Rice. 1.2. Top 10 primary wine exporters in 2010

Thus, last year the largest increase in the export of primary fermentation wines to Russia was shown by such countries as Italy - 59%, Serbia - 55.8% and Abkhazia - 50.3% (Table 1.2.).

Table 1.2

Still wine import dynamics 2008-2010 (million liters)

								Growth 10/09
	1. France
	2. Spain


	Bulgaria
	Germany



	Argentina

The lion's share of sparkling wines was exported to Russia from Italy - 60.7% (19.4 million liters), as well as from France - 13.3% (4.3 million liters) and Ukraine - 11.4% ( 3.7 million liters). The total share of these three countries was 85.4%. (Fig. 1.3):

Fig.1.3. TOP-5 exporting countries of sparkling wines in 2010

Among the countries that exported sparkling wines in 2010, only Ukraine had a negative growth (-16.4%), other countries significantly increased their exports: Italy - 97.9%, France - 90.6% and Germany - 130.0 %. The average increase in imported sparkling wines in Russia in 2010 was 64.5% (Table 1.3.).

Table 1.3

Dynamics of imports of sparkling wines 2008-2010 (million liters)

							Growth 10/09




Germany

Basically, vermouth and flavored wines were imported to Russia by Italy - 85.7% (19.7 million liters). The second and third places were occupied by Germany, the main volume of supplies of which were flavored wines - 7.6% (1.8 million liters) and Poland - 2.7% (0.6 million liters) (Fig. 1.4 , Table 1.4.):

Rice. 1.4. Dynamics of imports of vermouth and flavored wines 2008-2010 (million liters)

Table 1.4

Dynamics of imports of vermouth and flavored wines 2008-2010

(million liters)

								Growth 10/09

	Germany

Last year, the country exporting the largest volume of fruit wines to Russia was Bulgaria with a share of 44.3% (8.2 million liters), Lithuania, which supplies wine drinks to our market, took 27.7% (5.1 million .l.) and Italy - 7.9% (1.5 million liters). These three countries occupy a share of 79.9%.

In general, the market of imported wines in 2011 remains at the level of 2010. At the same time, in the second and third quarters, the volume of imports will fluctuate from month to month. To a large extent, this will be due to the re-licensing of participants in the alcohol market, which for some will entail a temporary cessation of activities and, as a result, a temporary suspension of wine trade, and for others, an exit from business, and the actual cessation of trade.

This situation will force the participants in the market of imported wines to look for new opportunities to earn money, which will gradually lead to the reorganization of the distribution network, which will take time, which will cause fluctuations in the volume of wine imports. In addition, the consequence of the reorganization will be an increase in the shares of participants at all levels.

As for the appearance of new wine brands on the Russian market this year, it will be as sluggish as in 2010. Thus, the largest share in the assortment portfolio of importers will be occupied by the same brands and wines as in previous years. At the same time, the main exporting countries will retain their leadership.

Also in 2011, the cost of imported wine will continue to grow due to the increase in excise rates.

1.2 Features of customs clearance and customs control of alcoholic beverages

When customs clearance of alcoholic beverages is applied general order customs clearance, approved by order of the State Customs Committee of the Russian Federation No. 1356 dated November 28, 2003. (as amended on January 11, 2010) “On Approval of Instructions on the Actions of Customs Officials of the Customs Authorities Carrying out Customs Clearance and Customs Control when Declaring and Release of Goods”. This instruction defines the list, sequence and deadlines for the implementation of actions by officials of the customs authorities of the Russian Federation during the customs clearance of goods from the moment the customs declaration is submitted until the moment the goods are released in accordance with the declared customs regime.

1.2.1 Application of the customs declaration

An important step in the customs clearance of alcoholic beverages is the control of compliance with the conditions for accepting a customs declaration.

On this stage the authorized person enters the information from the customs declaration into columns 1-9, 11 of the Journal of accounting and registration of customs declarations maintained in electronic form. After completing the Register of accounting and registration of customs declarations, the official checks the possibility of declaring goods to this customs authority.

In our case, this is very important question, since in relation to alcoholic beverages there are certain restrictions on the competence of the customs authority to which a customs declaration can be submitted. So, in accordance with Order No. 931 of May 25, 2009 (as amended on January 4, 2011) "On the competence of customs authorities to carry out customs operations in relation to excisable goods and other certain types of goods", they have the competence to carry out customs operations in relation to goods transported through the customs border of the Russian Federation of excisable goods, the turnover of which is subject to licensing and which are subject to labeling with excise stamps, wine materials and cognac spirits, as well as beer imported into the customs territory of the Russian Federation (including non-alcoholic beer) the following customs authorities located in the region of UTU activity:

Yeysk customs post, Temryuk customs post of the Krasnodar customs (only in relation to wine materials, cognac spirits and beer);

Karasun and Krasnodar customs posts of the Krasnodar customs (only for beer);

Soviet customs post of the Volgograd customs (only in relation to wine materials, cognac spirits and beer);

Rostov customs post of the Rostov customs (only for beer);

Bataysky customs post of the Rostov customs;

Novorossiysk customs post of the Novorossiysk customs;

Sochi customs post of the Sochi customs (only for beer);

Taganrog customs post of the Taganrog customs (only for beer);

Customs post Seaport of Taganrog of the Taganrog customs (only in relation to wine materials, cognac spirits and beer).

In addition, in accordance with the Letter of the FCS dated February 22, 2008 No. No. 04-21/6873 "On the customs clearance of alcoholic products originating from the Republic of Moldova" it is established that the place of declaration of alcoholic products originating from the Republic of Moldova is the Borovo customs post of the Central Excise Customs.

1. Powers of the person submitting the customs declaration;

2. The authority of a person to act as a declarant of goods;

3. The presence of the signature of the person who filled out the customs declaration and the seal, if, in accordance with the legislation of the Russian Federation, the person who made the customs declaration must have a seal;

4. Compliance of the customs declaration and the customs value declaration (if any) with the forms established by the customs legislation;

5. Availability of an electronic copy of the customs declaration and customs value declaration;

6. Availability of transport (shipping), commercial, customs documents and information in accordance with the List of documents and information required for customs clearance of goods in accordance with the selected customs regime, approved by the Order of the Federal Customs Service of the Russian Federation dated April 25, 2007 No. 536 (as amended on October 15, 2010) .), with the obligatory indication of information on the submitted documents in two copies of the inventory;

7. If separate documents are not submitted simultaneously with the customs declaration - the presence of a written obligation to submit them at a later date;

8. The fact of completion of actions performed in accordance with the requirements provided for by the Customs Code, prior to the submission or simultaneously with the submission of the customs declaration;

9. Compliance of filling out the customs declaration with the requirements established by the Instruction on the procedure for filling out a cargo customs declaration (CCD) and a transit declaration approved by the Decision of the Commission of the Customs Union of 05/20/2010 (as amended on 09/20/2010). "On instructions for filling out customs declarations in the forms of customs declarations", including the availability of information on the necessary documents and information.

When submitting a customs declaration, an authorized official checks the deadlines for its submission.

At the request of the person who filed the customs declaration, the authorized official immediately (within no more than 10 minutes) issues a written confirmation of the filing of the customs declaration and submission of documents.

If the conditions for accepting a customs declaration are not met, an authorized official issues a refusal to accept a customs declaration.

If the person who filed the customs declaration expressed a desire to comply with all the conditions for accepting the customs declaration before the end of working hours on the day of filing the customs declaration, then a refusal to accept it is not issued until the expiration of the specified period or until the conditions for accepting the customs declaration are met (depending on the event that comes earlier).

After completing the above steps, an authorized official formalizes the acceptance of a customs declaration by assigning a registration number to it.

After formalizing the acceptance of the customs declaration and the necessary documents, the authorized official forms a set of customs declaration documents, which includes, in addition to the documents submitted by the declarant, also documents (copies) received from authorized officials responsible for completing the internal customs transit procedure and (or) for checking the placement of goods under the temporary storage procedure.

Further, the authorized official checks the compliance of the electronic copy of the customs declaration with its hard copy, and also performs format-logical control using standard software, including in order to establish the presence of risks.

After processing the electronic copy of the customs declaration, the authorized official transfers the customs declaration with a set of documents to the authorized official who conducts documentary control.

1.2.2 Features of documentary control

When exercising documentary control, an authorized official checks compliance with the conditions for the release of goods by performing a number of operations.

When reconciling the information declared in the customs declaration on the name of the goods and their quantitative data (number of pieces, weight, etc.) with the information contained in the documents submitted to the customs post for verification of the declaration, as well as with electronic copies of customs documents, an authorized official carries out:

1. Verification of quantitative data (number of seats, weight, etc.);

2. Reconciliation of cost data;

3. Verification of information about the contract, commercial, transport and customs documents.

1.2.2.1 Control of the classification code according to TNVED CU

When monitoring the correctness of determining the classification code of goods according to the FEACN of the CU, the authorized official shall:

1. Control of the reliability and completeness of the information declared in the customs declaration for the purposes of identifying the goods, as well as classifying the goods in accordance with the FEACN of the Customs Union;

2. Checking the conformity and completeness of the description of the goods in the customs declaration established requirements, including descriptions of its packaging;

It should be noted that in relation to grape wines and other musts, in order to unambiguously identify and classify goods in accordance with the TN VED CU, special requirements are established, according to which, in addition to other information, the indication of which is provided for by the Instruction on the procedure for filling out a customs cargo declaration and a transit declaration, the following information, presented in Table 1.5, should be indicated.

Table 1.5

Information provided in the instructions on the procedure for filling out a cargo customs declaration and a transit declaration

	Name of product	Information to be mandatory entry under number 1 in column 31 of the customs declaration
	Grape wines, natural, including fortified	Percentage of ethyl alcohol by volume (vol.%); Type of wine: High quality or ordinary; Natural or fortified; White, pink or red; Dry, semi-dry, semi-sweet, sweet, dessert or strong; Sparkling, sparkling, carbonated or still
	Other grape must	Way to stop fermentation; Percentage of ethyl alcohol by volume (vol.%); Density (g/cm3 at 20 degrees C)

Source: Order of the Federal Customs Service of the Russian Federation dated May 6, 2010 No. 895 “On the requirements for the description of certain categories of goods in column 31 of the customs declaration”

3. Control over the correctness of determining the classification code according to the TN VED of Russia in cases related to the competence of the customs post;

4. Verification of the compliance of the declared information about the goods with the information contained in the decisions on the classification of goods adopted by higher customs authorities.

At this stage, many difficulties may arise due to the large number of controversial issues related to the classification of the main types of alcoholic beverages in accordance with the TN VED CU. In this case, it is advisable to consider the features of determining the TN VED CU code for grape wines and wine materials.

1.2.2.2 Excise rates for wine products

In accordance with federal law dated November 27, 2010 No. 306-FZ “On Amendments to Part One and Part Two tax code of the Russian Federation and the law of the Russian Federation "On the tax authorities of the Russian Federation", the excise rates for wine products are as follows:

For alcoholic products with an ethanol content of more than 9% by volume, the following rates will apply for one liter of anhydrous ethyl alcohol contained in excisable goods:

In 2011 - 231.0 rubles;

In 2012 - 254.0 rubles.

For alcoholic products with an ethanol content of up to 9% by volume, the following rates per liter of anhydrous ethyl alcohol will apply:

In 2011 - 190.0 rubles;

In 2012 - 230.0 rubles.

The rates for natural wines will be per liter:

In 2011 - 5.00 rubles;

In 2012 - 6.00 rubles.

This is much lower than other excise rates, so unscrupulous traders often use it for personal gain, declaring other wines (fortified, flavored) as natural.

Grape natural, including fortified wines, are classified in heading 2204 of the FEACN of the Customs Union, but the excise rate is 5.00 rubles. (in 2011) and 6.00 rubles. (in 2012) applies only to natural wines.

1.2.2.3 Control of the country of origin of goods

When controlling the country of origin of the declared goods, the authorized official shall:

1. Control of the accuracy and completeness of the information declared in the customs declaration and the document confirming the country of origin of goods, if the country of origin of these goods the Russian Federation provides tariff preferences in accordance with international treaties of the Russian Federation or the legislation of the Russian Federation (in cases falling within the competence of the customs post );

2. Verification of the compliance of the declared information about the goods with the information contained in the decisions on the country of origin of the goods, adopted by higher customs authorities;

3. Entering information on decision about the country of origin in the customs declaration (in the DT - in column "C" of the TD1 or TDZ sets) and in an electronic copy of the customs declaration. It should be noted that alcoholic beverages are included in the list of goods, the import of which into the customs territory of the Russian Federation from the CIS member states requires the provision of a certificate of origin in the ST-1 form. A list of these alcoholic beverages is given. At the same time, according to general rule for the purposes of determining the country of origin of goods manufactured in a state party to the Agreement, the cumulative principle is applied, which determines the origin of a particular product during its sequential processing / processing.

If in the production of the final product in one of the CIS countries raw materials or materials originating from other CIS countries are used, confirmed by a certificate of origin of the goods form CT-1 and subjected to stage-by-stage subsequent processing in other CIS countries, then the country where it is was last processed/recycled.

In the absence of a certificate of origin of raw materials or materials form CT-1 or in the case of participation in the production of goods from third countries, the country of origin of the final product is determined based on the criterion of sufficient processing / processing.

The criterion for sufficient processing / processing can be expressed as:

1. A change in the commodity position according to the FEACN of the CU at the level of at least one of the first 4 characters, which occurred as a result of processing / processing;

2. Execution necessary conditions, production and technological operations sufficient for the goods to be considered originating from the country where these operations took place;

3. The rule of ad valorem share, when the cost of the materials used or the added value reaches a fixed percentage share in the price of the final product.

The main criterion for sufficient processing / processing is a change in the commodity position according to the FEACN of the CU at the level of at least one of the first 4 characters; it applies to all goods, with the exception of goods included in the list of conditions, production and technological operations, in the performance of which the goods are considered to originate from the country in which they took place. Alcoholic beverages are included in this list, therefore, when determining the country of origin, the conditions, production and technological operations given in Table 1.6.

Table 1.6

List of conditions, production and technological operations

Source: Decision of the Council of Heads of Government of the Commonwealth of Independent States dated November 30, 2000. (as amended on November 18, 2010) "On the rules for determining the country of origin of goods."

1.2.2.4 Monitoring compliance with prohibitions and restrictions by an official

When monitoring compliance with prohibitions and restrictions, an authorized official shall:

1. Control of the reliability and completeness of the information declared in the customs declaration in order to comply with prohibitions and restrictions by the person moving goods;

2. Checking the availability and correctness of registration of permits, licenses, certificates provided for by the legislation of the Russian Federation, as well as information confirming the passage of veterinary, phytosanitary and other types of state control;

3. Transfer in established cases to the relevant functional unit of the customs of information on identified cases of non-compliance with prohibitions and restrictions.

When moving alcoholic products, it is necessary to provide the following documents confirming compliance with prohibitions and restrictions:

1. License for export, import, storage and supply of ethyl alcohol, alcoholic and alcohol-containing food products;

2. Certificate of conformity;

3. Sanitary and epidemiological conclusion.

Export from the customs territory of the Russian Federation or import into the customs territory of the Russian Federation of ethyl alcohol, alcoholic and alcohol-containing food products is carried out by organizations that have licenses for the export, import, storage and supply of ethyl alcohol, alcoholic and alcohol-containing food products. The issuance of licenses is carried out by the Ministry of the Russian Federation for taxes and fees.

In accordance with the Federal Law of December 27, 2002 No. 184-FZ (as amended on September 28, 1010) “On Technical Regulation”, during customs clearance, goods subject to mandatory certification are released into the territory of the Russian Federation, provided that certificates of conformity are submitted to the customs authorities only in the case of placement under customs regimes that provide for the possibility of their alienation (release for domestic consumption, free customs zone, reimport), and the use of these products in accordance with their purpose in the customs territory of the Russian Federation. At the same time, the list of goods (alcoholic beverages) for which mandatory certification is required is given in Table 1.7.

Table 1.7

List of goods requiring mandatory certification

1.2.2.5 Marking with excise stamps

In accordance with Decree of the Government of the Russian Federation of December 31, 2005 N 866 (as amended on March 09, 2010) "On labeling alcoholic products with excise stamps" (together with the "Rules for applying information on alcohol products labeled by them to excise stamps", "Rules for labeling alcoholic products excise stamps"), alcoholic products are included in the list of goods subject to mandatory labeling with excise stamps.

Excise stamps - a special sign that has one or more degrees of protection.

Import into the Customs territory of the Customs Union of alcoholic products with an ethyl alcohol content of more than 9% by volume finished products, not marked with excise stamps in the prescribed manner, is not allowed.

In the case of importation into the territory of the customs union of alcoholic products for the purchase of excise stamps, a legal entity must apply to the customs authorities that are competent to provide organizations at the place state registration organizations, subject to their advance payment and acceptance by the customs authorities of reports on the use of previously issued excise stamps.

In accordance with Order No. 1849 of 07.10.2010 “On approval of the rules for the acquisition of excise stamps for labeling alcoholic products and control over their use”, funds intended for the acquisition of excise stamps are deposited into the account of the Federal Treasury.

The amount of funds intended for the purchase of excise stamps and subject to payment to the account of the Federal Treasury is determined by the formula:

C \u003d Cm x Cap, (1)

where C - the amount of funds intended for the purchase of stamps;

Cm - the price of one excise stamp;

Cap - the number of bottles or other consumer packaging, for the marking of which excise stamps are purchased.

The funds intended for the purchase of excise stamps shall be paid in the currency of the Russian Federation.

To purchase excise stamps, the organization must submit the following documents to the authorized customs body not later than 60 days before the beginning of the month in which it is planned to receive the stamps:

1. Application for the issuance of excise stamps in 2 copies on paper and an electronic copy;

2. A copy of the agreement (contract) for the supply of alcoholic products, according to which it is supposed to import (import) alcoholic products into the customs territory of the Customs Union, as well as changes and additions to it (regarding the quantity, type, name of alcoholic products, the volume of alcoholic products in consumer packaging, the content of ethyl alcohol in alcoholic products, the conditions for its delivery, the manufacturer or a foreign organization supplying alcoholic products). Appropriate changes and additions are made to the application by the organization, certified by an official of the authorized customs body;

3. An original or a copy of a document confirming the legality of using a trademark for Alcoholic products (provided in relation to trademarks, the protection of which, within their competence, is provided by the customs authorities in accordance with the customs code of the customs union);

4. Copies of certificates of conformity technical means fixing and transferring information on the volume of production and turnover of alcoholic products into a unified state automated information system for recording the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products;

5. Copies of licenses.

Copies of documents submitted by the organization must be certified by the organization that submitted the documents, or notarized. The number of brands indicated by the organization in the application cannot exceed the total number of bottles or other consumer packaging provided for by the contract for import (import) into the customs territory of the Customs Union, subject to labeling.

In the event that the organization returns to the customs authority the excise stamps previously acquired for the execution of the contract indicated in the application (as unused and (or) damaged), for the execution of this contract it is allowed to re-acquire excise stamps in an amount not exceeding the number of previously returned stamps.

The term for consideration by the customs authority of the application may not exceed 5 working days from the date of its submission to the customs authority and submission of all documents. The authorized customs body registers the application after checking the information contained in it - the official of the customs authorities assigns a registration number to the application and puts on it the date of registration, which he certifies with a signature and an imprint of a personal numbered seal. The information specified in the application is entered in the register of organizations' applications for the issuance of excise stamps.

If the organization fails to comply with the requirements regarding the submission of documents necessary for registration of the application, the authorized customs body shall notify the organization in writing of the reasons for the refusal to register the application with the simultaneous return of the documents submitted by the organization.

The funds paid for excise stamps are subject to return at the request of the payer. The first copy of the registered application is returned to the organization; the second copy with copies of documents and the original document confirming the payment of funds for excise stamps is under the control of the authorized customs body. Registered applications are included in the application for the production of excise stamps, which the authorized customs body sends to the Federal customs service Russia.

The issuance of the manufactured excise stamps of the organization is carried out by the authorized customs body that registered the application.

The authorized customs body, within 2 days from the date of receipt of the manufactured excise stamps, informs the organization about the fulfillment of its order for the production of excise stamps by posting in a place that ensures the availability of information, a list of registration numbers of applications, in accordance with which the ordered excise stamps were made. At the request of the organization, the authorized customs body is obliged to inform the organization about the production of the ordered excise stamps by sending a written notification to its address (or hands the specified notification to the representative of the organization).

In order to receive stamps, the importer is obliged to submit to the authorized customs body a security for the fulfillment of the importer's obligation in the form of:

1. Bank guarantee;

2. Depositing funds to the deposit of the customs authority;

3. Other ways to ensure the fulfillment of the obligation of the importer.

The amount of the security for the fulfillment of the obligation of the organization is determined by the federal customs service based on the amount of customs payments payable for the corresponding type of alcoholic beverage when it is released for free circulation, and is calculated by the formula:

where С about is a fixed amount of security for the fulfillment of an organization's obligation, which is established by the Federal Customs Service of Russia in agreement with the Ministry of Economic Development of Russia, based on the amount of customs duties payable for the corresponding type of alcoholic beverage when it is released for free circulation;

K m - the number of excise stamps indicated in the registered application.

Q - conversion factor that takes into account the corresponding volume of alcoholic products in consumer packaging, specified in the application (for example: 0.35; 0.75; 1; 2 and so on.);

After the authorized customs body accepts the security for the fulfillment of the obligation of the organization, the official of the customs body puts a note on the obligation of the organization: “Security for the fulfillment of this obligation of the organization has been accepted”. The specified mark is certified by the signature of the official customs person and an imprint of a personal numbered seal.

One copy of the obligation of the organization is attached to the application, which is under the control of the authorized customs body, the other is transferred to the organization. After registration of the obligation of the organization and acceptance by the authorized customs body of ensuring the fulfillment of the obligation of the organization, excise stamps are issued to the representative of the organization on the basis of the relevant authority in accordance with the number and other information specified in the application.

Subsequent issuance of excise stamps on this application is not allowed.

If, within three months from the date of informing the authorized customs body of the receipt of the ordered excise stamps, the organization has not submitted the necessary documents to this authorized customs body, or within the specified period has notified the authorized customs body in writing of its refusal to receive the ordered excise stamps, the authorized customs authority cancels the application. In this case, the official of the customs authority on the reverse side of the copy of the application under his control makes a note about the cancellation of the application (indicating the grounds for such cancellation), which he signs and certifies with an imprint of a personal numbered seal. Subsequent use of this application for the issuance of excise stamps is not allowed.

When issuing excise stamps to an organization, an official of the customs authority records the date of issue of excise stamps to the organization, their number, indicating the series, numbers and inscriptions on excise stamps (in a special journal).

The transfer of excise stamps received by one organization to another organization, as well as the use of excise stamps for labeling alcoholic products received in pursuance of one contract of the organization, for the execution of another contract of the organization is not allowed.

Upon receipt of excise stamps, the organization undertakes to use the acquired excise stamps in accordance with their purpose. This commitment includes the following activities:

1. Applying excise stamps to alcoholic products in the prescribed manner;

2. Return of damaged or unused excise stamps to the customs authority that issued them;

3. Providing a report on the use of issued excise stamps;

4. Import in accordance with the established procedure to the customs territory of the Customs Union of alcoholic products marked with excise stamps. After fulfilling all the conditions for the acquisition of excise stamps, the legal entity is issued stamps with empty fields, which the payer must independently register in the unified state automated information system for recording the volume of alcoholic products. To provide software to the unified state automated information system, the organization applies to the authorized customs body at the place of state registration or its separate subdivision with an application for the provision of software.

Unused and (or) damaged excise stamps shall be returned by the organization to the authorized customs body that issued them. In this case, the funds paid for excise stamps will not be returned. Excise stamps must be returned to the authorized customs body that issued them also in cases where:

1. Information about alcoholic products printed on excise stamps does not correspond to the information contained in the unified state automated information system;

2. Excise stamps are applied to alcoholic products in a way that does not allow reading information about the alcoholic products labeled by them using the means of a unified state automated information system;

3. In other cases, when the labeling of alcoholic products with excise stamps was carried out in violation of the Rules for labeling alcoholic products with excise stamps, approved by Decree of the Government of the Russian Federation of December 31, 2005 N 866 "On the labeling of alcoholic products with excise stamps". In this case, the funds paid for excise stamps will not be returned. An organization returning unused and (or) damaged excise stamps shall submit to the name of the head of the authorized customs body or a person replacing him, written appeal indicating the reasons for the return of the indicated excise stamps, their number, inscriptions on excise stamps on the type of alcoholic products and the volume of alcoholic products in consumer packaging, series and numbers of excise stamps.

Acceptance of alcoholic products by the authorized customs body is carried out no later than 3 working days after the day the organization applies to the authorized customs body upon presentation by the organization:

1. Original receipt of receipt of excise stamps;

2. Excise stamps indicated in the organization's application for the return of excise stamps.

Unused and (or) damaged excise stamps, when returned by the organization to the authorized customs body, must correspond to the series and inscriptions on the stamps issued to the organization, and must also be pasted on separate sheets of paper (with the exception of unused stamps returned by the importer in factory packaging) in compliance with the following rules:

1. The number, series of the excise stamp and the inscriptions on the type of alcoholic products and the volume of alcoholic products in consumer packaging must be clearly visible on it;

2. Separate parts of the excise stamp must be connected;

3. The area of each damaged excise stamp returned by the importer (including those assembled from separate parts) must be at least 50% of its original area.

Unused and (or) damaged excise stamps are accepted by the authorized customs body with the execution and issuance of an incoming invoice to the organization or its authorized representative.

The official of the customs body, who accepts unused and (or) damaged excise stamps, draws up an invoice for the accepted excise stamps after verifying their authenticity and recalculating their number, and makes the necessary notes, which are signed by the official of the customs body and certified by an imprint of a personal numbered seal.

Excise stamps handed over to the authorized customs body by persons who did not purchase them, but due to some circumstances have excise stamps in their possession, are accepted by the authorized customs body according to the receipt invoice.

When importing excisable alcoholic products subject to labeling into the customs territory of the Customs Union, customs control in the form of inspection is carried out in accordance with the risk profiles applied to these products and brought to the customs authorities in electronic form using the software package "Maintaining a database of risk profiles ".

In the customs authorities, customs inspection of alcoholic products is carried out regardless of the cases of customs inspection of such products at the places of arrival, in order to ensure the requirements of the legislation of the Russian Federation and the release of excisable alcoholic products that are not labeled with excise stamps in the prescribed manner.

In the procedure for declaring labeled alcoholic products with the filing of a declaration for goods, risk profiles are applied in relation to such excisable goods.

1.2.3 Features of the actual customs control and application of the risk management system

Based on the results of documentary control and if risks are identified, the authorized official shall report to the head of the customs post or a person authorized by him on the need to conduct a customs examination (inspection) of goods (if such an examination is indicated in the risk profile) indicating the reasons, its type and volume, which are adequate to verify the information declared in the customs declaration.

The implementation of a risk management system is an important step in the customs clearance of alcoholic beverages. According to Art. 127 of the Customs Code of the Customs Union, risk refers to the degree of probability of non-compliance with the customs legislation of the Customs Union and (or) the legislation of the Member States of the Customs Union;

As a rule, unscrupulous participants in foreign economic activity try to circumvent the norms of the customs legislation in order to reduce the customs duties payable. With regard to alcoholic products, this risk is the greatest, since the legislation establishes different rates of customs duties and excises for different alcoholic beverages, and there are many features associated with the classification of alcoholic products in accordance with the TN VED. In this regard, there is a possibility of evading customs payments in various ways.

For example, by declaring some goods under the guise of others. Thus, it is possible to declare alcohol tinctures with a strength of more than 25 vol.%, classified in 2208208900 under the guise of cognac spirits, classified in 2208204000 and 2208208900, in order to evade payment of excises. In this case, it is necessary to control the correctness of the statement of the TN VED CU code by checking documents and information, making a decision on classification by the Department of Commodity Nomenclature and Origin of Goods, as well as conducting customs inspection of goods with sampling and samples for sending for examination. As a rule, it is possible to accurately determine the correctness of the classification only with the help of an examination, since these types of alcoholic beverages differ in physical and chemical indicators, which cannot be determined in the field. Thus, in 2007, the Mineralnye Vody Customs and the Dagestan Customs collected 76 million rubles. and 107 million rubles. accordingly, as a result of the revealed facts of unreliable declaration of “processed alcohol tincture obtained as a result of distillation of grape must” under the guise of aged cognac spirit.

Another way to avoid paying customs duties and reduce their amount is to declare false information about the customs value by providing falsified documents or incomplete commercial documents. In this case, there is the possibility of false statements about the year of harvest, country of origin, category of wine and other information in relation to wines, geographical origin, grape varieties and methods of production of which are determined by law. In order to detect such a violation, the risk profiles indicate control levels of costs, deviation from which entails the implementation of certain measures to minimize risks (checking documents and information, conducting customs inspection with sampling and samples, making a decision on release by the head of the customs post, etc. ). If, as a result of the measures taken, an underestimation of the customs value is revealed, the authorized official makes a decision to adjust the customs value. So, there are cases when collection wines were declared at the price of ordinary alcoholic beverages. Similarly, some traders are trying to gain an unfair competitive advantage.

It should be noted that the decision to conduct a customs inspection must be made no later than 10 minutes from the moment the need for it is identified. Customs inspection is carried out in accordance with the procedure established by Articles 116 and 117 of the Customs Code of the Customs Union, as well as other regulations FCS of Russia, no later than one business day from the date of the decision to hold it.

One more important problem should be noted. During the actual customs control, there are difficulties in quantitative accounting of alcoholic beverages transported in bulk by ships, in particular, wine materials. So, to calculate the amount of wine materials, it is necessary to measure the overflow voids (the level of overflow in the necks of the tanks), which implies the presence of calibration tables that take into account correction factors for thermal expansion depending on the content of alcohol and sugar, measure the temperature of the cargo with an accuracy of 0.1 ° C , determine the density.

As practice shows, when measuring the temperature of wine materials in the vessel's tanks, at different heights (depths) of filling, a temperature gradient of wine materials from +6 °C to +11 °C occurs. Since the density of wine materials depends on temperature, the presence of a temperature gradient leads to a density gradient, so it is not possible to establish the exact value of the density of a batch of wine materials at the time of unloading.

Determining the amount of wine materials by the level of overhead voids requires special knowledge and skills, therefore, it is carried out with the involvement of specialists from independent competent survey companies. In addition to this. Due to the lack of certified measuring meters that meet sanitary requirements, in seaport and the means necessary for carrying out measurements to determine measurements to determine the quantity of the specified product, quantitative accounting of wine materials is carried out during reloading according to the direct option "vessel - truck tank" and reweighing on electronic truck scales. This method, if it is impossible to accurately determine the physical characteristics (temperature and density) of wine materials, does not allow to accurately determine the amount of wine materials.

Specifics of customs clearance of chemicals

The Customs Code of the Russian Federation includes the following cargoes under the “chemistry” category: organic and inorganic chemicals, all types of pyrotechnics, paints and varnishes, putties and primers, fertilizers and other agrochemicals, plastics, resins and other petrochemical products, minerals, household and industrial chemicals , some pharmaceuticals. In total, more than 3 thousand hazardous chemicals have been isolated to date, conventionally divided into 8 classes.

All the goods listed above have special customs clearance conditions:

Only those customs posts of the Russian Federation with specially equipped laboratories have the right to carry out customs clearance of these goods. The address of the nearest subdivision to you can be found on the website of the Federal Customs Service or from the managers of the LCM Group.
Together with the declaration, the certificates necessary for this type of cargo are submitted to the customs service (individual requirements are established for each group of chemicals, preparations and products of chemical production).
In addition to the declaration and certificates, it is required to present: a chemical product safety data sheet (it indicates the main properties and hazards of the substance, rules for handling it), an emergency card (it indicates the main types of transport hazard of this type of cargo and the precautions that must be observed during transportation ).
A letter of guarantee from the manufacturer, data on the place (country) of manufacture of the goods.
Transport documents.

If all documents are available and correctly filled out, customs clearance takes less than a week. Any mistake increases the downtime of the cargo for an indefinite period. To avoid this, contact your customs representative for advice.

The cost of consulting services is minimal, and expert advice will help save a significant amount during customs clearance. Otherwise, the costs will include the organization of the necessary storage conditions, downtime of vehicles, entrepreneurial risks.

Why thousands of entrepreneurs cooperate with LCM Group

Branches throughout Russia and other countries of Europe and Asia (including Germany, China, Turkey and other countries).
Customs clearance takes place without queues: the company has its own customs and certification authorities.
Excellent storage conditions for any cargo: modern warehouse complexes, accurate accounting systems, professional loaders.
Legal support of customers up to the release of the cargo into circulation.
Personal manager for each customer.

For more details about customs clearance of goods on a turnkey basis, call LCM Group.