Import and export of precious metals. Precious stones diamonds semi-precious customs clearance package forward. Customs procedure for the import and export of precious metals and stones

1. These Rules are developed in pursuance of the Regulations on the procedure for importing into the customs territory of the Customs Union and exporting from the customs territory of the Customs Union of precious metals, precious stones and commodities containing precious metals (hereinafter referred to as the Regulations), as well as in pursuance of the requirements of the international certification scheme for unprocessed natural diamonds and establish the rules for exercising state control over the import into the customs territory of the Customs Union and export from the customs territory of the Customs Union of precious stones (hereinafter referred to as state control).

2. State control is carried out by authorized organizations of the states - members of the Customs Union, determined in accordance with their national legislation.

3. The purpose of state control is to verify compliance with the legislation of the state - a member of the Customs Union when making foreign economic transactions with precious stones and products from them.

4. When conducting state control, the main activities are:

a) verification of the compliance of the quality of sorting and evaluation of precious stones with the unified regulatory and technical documentation and accompanying documents;

b) verification of compliance of products made of precious stones with normative and technical documentation and accompanying documentation;

c) verification of the validity of the application of unified classifiers, price lists, and samples in force on the territory of the Customs Union;

d) verification of compliance with the established procedure for classifying precious stones as unique in the primary classification of precious stones;

e) verification of compliance with the priority right established by the national legislation of the state - a member of the Customs Union to purchase precious stones in state funds of precious metals and precious stones of the states - members of the Customs Union;

f) verification of compliance with the requirements of the international certification scheme for rough natural diamonds of the Kimberley Process.

5. In order to implement the main areas of activity, the following procedures are carried out:

a) verification of the origin of the exported precious stones and the legality of their possession;

b) quality control of sorting of exported precious stones;

c) control over the fulfillment of the conditions for the preferential sale of precious stones to the state funds of precious metals and precious stones of the states - members of the Customs Union;

d) control over the correctness of the determination of the classification features of precious stones, determined in the process of identification;

e) control of the contract value of exported lots of precious stones (except for rough diamonds and polished diamonds) in relation to its deviation from the value determined as a result of state control, not less than 5 percent;

note:

The numbering of subparagraphs is given in accordance with the official text of the document.

g) control of the mandatory offer of a batch of rough diamonds intended for export by diamond manufacturing entities for sale on the domestic market of the member states of the Customs Union within 10 working days;

h) when organizations use customs procedures for processing outside the customs territory of the Customs Union, processing in the customs territory of the Customs Union, processing for internal consumption - identification and verification of the origin of processed gems imported into the Customs Union in order to determine the possibility of their manufacture from previously exported from the customs territory of the Customs Union; union of raw precious stones, as well as processed precious stones exported from the customs territory of the Customs Union in order to determine the possibility of their manufacture from raw precious stones imported earlier into the customs territory of the Customs Union;

i) registration, issuance and registration of export certificates for rough natural diamonds of the Customs Union member states, as well as verification of the availability and accounting of certificates for the export of natural diamonds of the exporting state (Kimberley Process certificate) when importing rough natural diamonds in order to implement the international certification scheme for rough natural diamonds ;

j) control over the fulfillment of the conditions for the temporary export of precious stones from the state funds of precious metals and precious stones of the states - members of the Customs Union and state funds of precious metals and precious stones of the subjects of the states - members of the Customs Union;

k) registration of documents confirming the results of state control.

6. For the implementation of state control, authorized organizations are provided with information and documents:

Letter of application indicating the details of the organization importing (exporting) precious stones, with a list of attached documents required for state control, declared purposes of import (export) and the expected date of state control;

Foreign trade contract (agreement, agreement), on the basis of which the import (export) of precious stones is carried out with a specification and accompanying documents;

A document confirming the right of an organization importing (exporting) precious stones to carry out transactions with precious stones and putting the organization on special registration with an authorized organization of the state - a member of the Customs Union, of which these organizations are residents;

Statutory and registration documents of the organization;

Information about the actual address of the organization;

Power of attorney of the organization, proving the identity of the responsible representative and giving him the right to present documents and precious stones for state control.

7. When importing natural diamonds into the customs territory of the Customs Union, in addition to the documents specified in paragraph 6 of these Rules, a certificate of export of natural diamonds of the exporting state (Kimberley Process certificate) issued in accordance with the requirements of the international certification scheme for rough natural diamonds must be submitted.

8. When exporting unprocessed precious stones, in addition to the documents specified in paragraph 6 of these Rules, the following must be submitted:

License issued by an authorized executive body the state authorities of the member states of the Customs Union for the export of uncut gemstones;

Contracts for the purchase of rough gemstones on the territory of the member states of the Customs Union with issuance certificates and specifications (setting lists) (including in the case of export of a part of the lot of gemstones purchased under this agreement);

Confirmation of accounting of exporter's transactions (acquisition of rough gemstones in the domestic market of the member states of the Customs Union) under the submitted contracts for the purchase of precious stones in the manner prescribed by the legislation of the state - a member of the Customs Union;

General information about the weight and value of the exported batch of rough gemstones for each raw material contract in accordance with Appendix No. 1 to these Rules.

9. When exporting processed precious stones, in addition to the documents specified in paragraph 6 of these Rules, the following must be submitted:

A license issued by the authorized executive body of state power of the member states of the Customs Union for the export of precious stones (except for diamonds);

Shipping specification, reflecting the full range of processed gemstones in quantitative and cost terms;

Generalized specification for size-weight groups;

Certificate of actual use of raw gemstones for the manufacture of each batch of exported stones in accordance with Appendix No. 2 to these Rules;

Certificate of use of rough diamonds weighing 10, 80 carats or more in accordance with Appendix No. 3 to these Rules;

Protocol (act) of the enterprise for the evaluation of diamonds over 6 carats;

Minutes of the expert commission of the authorized executive body of the state - a member of the Customs Union on precious stones (if any in the purchased raw precious stones or finished products precious stones, which, by their characteristics, can be classified as unique);

Documents confirming the origin (acquisition) of precious stones and the legality of their possession: contracts, commission agreement or agency agreement, certificates of issuance for rough gems, picking lists, acts of transactions for rough gems, accounted for in the prescribed manner.

10. When exporting products for industrial purposes made of precious stones, in addition to the documents specified in paragraph 6 of these Rules, the following must be submitted:

Shipping specification, reflecting the full range of goods in quantitative and cost terms;

Certificate of the actual use of precious stones for the manufacture of each batch of exported goods in accordance with Appendix No. 4 to these Rules;

Documents confirming the origin (acquisition) of precious stones used for the manufacture of exported items: contracts, commission agreement or agency agreement, certificates of issuance for unprocessed precious stones, picking lists, acts of transactions for unprocessed precious stones, accounted for in the prescribed manner;

Normative and technical documentation for exported goods in accordance with the legislation of the state - a member of the Customs Union.

11. All submitted documents must be signed by the head and certified by the seal of the enterprise, copies are stitched, certified by the signature of the head and the seal of the organization.

12. For the purposes of state control, information on magnetic media in the prescribed format may be requested.

13. The procedure for interaction between authorized organizations and customs authorities when importing into the customs territory of the Customs Union and exporting from the customs territory of the Customs Union of precious stones is determined by the legislation of the state - a member of the Customs Union.

14. The results of state control are documented by an act of state control, the form of which is given in Appendix No. 5 to these Rules.

For all exported batches of rough natural diamonds, a certificate for the export of rough natural diamonds is issued, issued in accordance with the procedure established by the national legislation of the state - a member of the Customs Union.

15. Acts of state control reflect the following information:

a) confirmation of the fact of implementation of all procedures of state control over the quality of sorting and evaluation of precious stones established during the import (export) of precious stones, as well as actions aimed at meeting the requirements of the international certification scheme for natural diamonds;

b) conclusions on the absence of violations with recommendations on the possibility of customs clearance of a consignment of precious stones or on violations of the law and international obligations identified in the course of state control that prevent customs clearance;

c) in case of importation into the customs territory of a batch of natural diamonds without a certificate or with violations of the requirements of the international certification scheme of the Kimberley Process, a conclusion is made in the act of state control on the need to return the specified batch to the country of export.

16. In the event that, during state control, violations of the law in foreign trade operations with precious stones or signs of a crime are detected, the relevant materials are sent to the licensing and law enforcement agencies of the state - a member of the Customs Union.

17. The results of the state control may be appealed in the manner prescribed by the legislation of the state - a member of the Customs Union.

Jewelry can be transported between countries that are part of the customs union. The procedure for carrying out this procedure depends on whether the value will be classified as a commodity for personal use, or for subsequent implementation. The transportation of jewelry across the border is regulated by the Code of the Customs Union.

Features of the export of jewelry

When exporting goods for personal use belonging to the category of jewelry from a country
included in , their estimated value should not exceed $ 25,000. If the value is more than the specified amount, then the goods are subject to the standard procedure for registration and payment of customs duties. The belonging of the exported jewelry to the number of personal goods is determined by customs officers, guided by the following: a statement written by an individual, the type and quantity of jewelry and the frequency of transportation of jewelry by this person.
Regardless of the total value of the goods, the following types of jewelry are prohibited from being exported from the countries of the customs union:

• Waste of precious metals;
• Raw precious metals;
• An ore that contains any amount of precious metal;
• natural diamonds.

Registration of the import of jewelry

Jewelry belonging to the number of items for personal use can be exported from the countries of the customs union, without the need to pay duties. Jewelry belongs to this category of goods if they are transported by air, and their total value does not exceed 10,000 euros, and their weight should not exceed 50 kg. When transporting jewelry by other means of transport, their value should not exceed 1,500 euros.
If these limits are exceeded, then an individual must pay a customs duty, the amount of which is 30% of the cost of jewelry. To avoid overpricing of precious products, stones and jewelry imported from abroad, it is necessary to keep receipts for the purchase of these goods. For those who go abroad and bring jewelry with them, the total amount over 10 thousand euros, it is recommended to submit an exit declaration. Otherwise, upon returning back, you may be required to pay duty on your jewelry, despite the fact that they were bought at home.

Features of the import and export of cultural property

Export and import cultural property takes place in accordance with the law No. 4804-1 of the Russian Federation. The goods of cultural value include art and archaeological objects, historical objects, as well as cultural monuments that are under state protection. Modern mass-produced jewelry, as well as mass-produced cultural objects, are not cultural values.
A number of cultural values ​​cannot be exported outside the territory of the Russian Federation. These include movable objects that are of artistic, scientific or historical value, as well as items related to the heritage of the peoples of the Russian Federation. The age of these items does not matter. Cultural property that is in museums, galleries, archives and other state repositories cannot be exported. Items included in State Register, or whose age exceeds 100 years is also forbidden to be exported outside the country.

If the cultural value does not fall into any of the described categories, then it can be exported only after the relevant permission of the state authorities. It is also allowed to temporarily export abroad some items of cultural value by individuals and legal entities due to the following reasons:

• Holding international exhibitions;
• For restoration or scientific research;
• As a stage or artistic object used in theaters and concerts.

The bodies of state control over cultural property decide on the possibility of temporary transportation of objects abroad for exhibitions and other events. If the cultural property is the creation of the author, then he can transport them across the border in any quantity and with any frequency, without obtaining permission.

If cultural values ​​were taken out of the country in violation of the procedure, or even illegally, then they must be returned in accordance with the international treaty of the Russian Federation.

Penalties for violations of the rules for the import / export of jewelry

In case of violation of the rules for declaring jewelry transported across the border, or in the absence of a declaration, article 16.2 of the Code of Administrative Offenses applies to the person who committed the offense. In accordance with this article, the transported goods may be confiscated, or citizens who carry out illegal transportation of jewelry will be subject to penalties. The amount of the fine is from 1/2 to two times the value of the goods, or in the same ratio of the value of the required duties and taxes. A fixed fine ranging from 1,000 to 500,000 rubles may also be applied.

Legal entities for such offenses are punishable by a fine of 100-300 thousand rubles. If the transportation of jewelry without a declaration, or with an incorrectly completed declaration, was carried out by executive, then a penalty in the form of a fine of 10 to 20 thousand rubles will be applied to him.

Precious metals and stones, due to their value and unique properties, have always been a special subject for mankind, which was used as in works of art, was a means of payment, savings. Today, despite the development of industry, precious metals and stones are of the same value for people and the state, which causes special order their regulation and circulation.

One of the most important features of the market of precious metals and precious stones in Russia is its strict regulation by the state.

This fact has a logical basis, since these natural values ​​constitute the property and wealth of the state and citizens.

The study legal regulation customs affairs, understanding the essence of customs legal relations as required element foreign economic activity has gained in recent times undeniable relevance. Resolution of various problems in customs legislation and customs will create a modernized customs service, efficient and transparent both for the subjects of foreign trade and for the state as a whole.

National interests require the establishment of certain frameworks, conditions, rules for import and export material items, i.e. adequate customs regulation. Customs regulation consists in establishing the procedure and rules under which individuals and legal entities exercise the right to move goods and vehicles through customs border Russian Federation. This regulation is achieved primarily by customs legislation and partly by specialized regulatory legal acts regulating the turnover certain types material assets. Thus, Law No. 41-FZ "On Precious Metals and Precious Stones" establishes legal framework regulation of relations arising at all stages of civil circulation of precious metals and natural precious stones, from the moment of geological study and exploration of deposits, their extraction, production and to use and circulation.

Legislatively establishes the scope of the state monopoly; goals, principles, features state regulation for all subjects of circulation of the indicated values; powers of state authorities of the Russian Federation and its subjects; the conditions for their functioning on the territory of the country are determined; the main types and forms of control over their turnover are determined. Only a strictly defined circle of persons is allowed to participate in the circulation of precious metals and precious stones, provided that they comply with all legal requirements.

The procedure for the functioning and interaction of bodies of state control over the circulation of precious metals and precious stones, as well as supervisory boards Russian organizations, mining and selling precious metals and precious stones outside the territory of the Russian Federation, is established and approved by the decision of the President of the Russian Federation or, on his behalf, by the decision of the Government of the Russian Federation.

The procedure for importing into the customs territory and exporting from the customs territory of the country of precious metals and natural precious stones is established by Decree of the President of the Russian Federation of June 21, 2001 No. 742 "On the procedure for importing into the Russian Federation and exporting from the Russian Federation precious metals and precious stones", which approved the Regulation import and export from the country of the above values ​​and raw materials containing precious metals. In accordance with it, the procedure for importing into the territory of the Russian Federation and exporting precious metals, precious stones and goods containing precious metals and precious stones, unworked precious metals, scrap and waste of precious metals, ores and concentrates of precious metals and raw materials containing precious metals, carried out in accordance with applicable law. The named Regulation includes a list of precious metals and precious stones, establishes the features of the export of cultural property from the State Fund of Precious Metals and Precious Stones.

The import and export of precious metals, precious stones and raw materials, the list of which is exhaustive, is carried out only in cases expressly provided for by the said regulatory act.

The normative act contains the necessary definitions of the terms used, formulated mainly in a list form.

Refined gold and silver in the form of ingots means:

– ingots Russian production, corresponding to the standards established in the Russian Federation;

– bars of foreign production, manufactured, stamped and certified in accordance with the legislation of the country of origin and meet the requirements international standard of quality accepted by the London Bullion Market Association.

Refined gold and silver in the form of powder and granules means Russian-made powder and granules that meet the standards established in the Russian Federation.

Refined with platinum and platinum group metals in the form of ingots and plates are understood as:

– ingots and wafers of platinum and platinum group metals produced in Russia that meet the standards established in the Russian Federation;

– bars and wafers of platinum and platinum group metals of foreign production, manufactured, branded and certified in accordance with the legislation of the country of origin and meeting the requirements of the international quality standard adopted by the London Association of Precious Metals Market Participants.

Refined with platinum and platinum group metals in the form of powder and granules means Russian-made powder and granules that meet the standards established in the Russian Federation.

It should be immediately noted that this normative act does not apply to:

– rough natural diamonds and polished diamonds, the procedure for the export and import of which is established by special decisions of the President of the Russian Federation;

– import into the Russian Federation and export from the Russian Federation containing precious metals and precious stones of cultural property;

– import into the Russian Federation and export from the Russian Federation of radioactive and stable isotopes of precious metals and products based on them;

– import into the territory of special economic zones, free customs zones and free warehouses, export from the territories of these zones and warehouses of precious metals, precious stones and goods containing precious metals and precious stones. The procedure for their import and export is established by special decisions of the President of the Russian Federation;

- export from the Russian Federation of precious metals and precious stones, mineral raw materials containing precious metals, coming in accordance with the terms of production sharing agreements in the ownership of the investor. The procedure for their export is established by a special decision of the President of the Russian Federation.

The importation of precious metals and precious stones is carried out by organizations and individuals without quantitative restrictions and licenses issued by the Ministry of Industry and Trade of the Russian Federation.

So, individuals (residents and non-residents) can import into the Customs Union precious metals and stones intended for personal, family, household and other entrepreneurial activity needs, in accordance with customs legislation.

Individuals (residents and non-residents) can export from the Customs Union without paying customs duties:

a) precious metals and precious stones previously imported into the Customs Union by these persons with the presentation of documents issued by the customs authorities confirming the fact of their importation;

b) precious metals and precious stones intended for personal, family, household and other needs not related to entrepreneurial activities. At the same time, the total value of the exported precious metals and precious stones should not exceed the equivalent of 25,000 US dollars. The total value of exported precious metals and precious stones does not include the value of previously imported by individuals into the Customs Union, as well as temporarily exported from the Customs Union of precious metals and precious stones.

It is prohibited to export by any means from the territory of the Customs Union as goods for personal use unprocessed precious metals, scrap and waste of precious metals, ores and concentrates of precious metals and raw materials containing precious metals, the export of which from the customs territory of the Customs Union is limited.

Prohibited for import in international postal items precious stones in any form and condition and natural diamonds, except for jewelry.

Additionally, it should be noted that natural diamonds (in any form and quantity) do not belong to goods for personal use.

Persons who have committed violations of the procedure for the import and export of precious metals, precious stones and commodities containing precious metals are liable in accordance with the legislation of the CU member state in whose territory the violation was committed.

In addition, it is worth mentioning that, according to the current Russian legislation, the President of the Russian Federation determines the specifics of the procedure for importing into the Russian Federation from countries that are not members of the Customs Union within the framework of the EurAsEC, and exporting from the Russian Federation to countries that are not members of the Customs Union within the framework of the EurAsEC , precious metals and precious stones.

Without quantitative restrictions, on the basis of licenses issued by the Ministry of Industry and Trade of the Russian Federation, the following precious metals and precious stones are exported outside the country:

· raw gold and silver (only refined gold and silver in the form of ingots, plates, powder and granules, as well as gold used for minting coins);

· raw platinum and platinum group metals (only refined platinum and platinum group metals in the form of ingots, plates, powder and granules);

· not processed precious metals (only nuggets not subject to refining);

natural pearls;

natural gemstones not processed and processed;

· unique amber formations.

The state attaches great importance to strengthening control over the export and import of precious metals and precious stones into the Russian Federation, including at the international level. An example of such a policy is the Decision of the Commission of the Customs Union of the Eurasian Economic Community dated November 27, 2009 No. 132 “On the unified non-tariff regulation of the Customs Union of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation”. From January 1, 2010, the governments of these countries begin to apply prohibitions and restrictions in trade with third countries in relation to goods included in the Unified List of Goods subject to import or export prohibitions or restrictions by states.

– members of the customs union within the EurAsEC in trade with third countries. This unified list of goods includes precious metals and natural gemstones in a form and condition that restricts their movement across the customs border of the Customs Union during export or import.

According to Russian legislation, the export of precious metals and precious stones listed above is not allowed if their contractual value, established in a foreign trade agreement, is less than the total value of the precious metals and precious stones contained in them, determined in the manner established by the Ministry of Finance of the Russian Federation. The cost of precious metals and precious stones in these goods is determined on the basis of the manufacturer's documentation presented by the exporter when passing state control. Documents confirming the results of the state control and evaluation of precious metals and precious stones contained in these goods are issued by state controllers of the Ministry of Finance and are mandatory for customs control. State control of prices for exported precious metals and precious stones is carried out in the manner prescribed by the same regulation. In addition, the source of origin of precious metals and precious stones must be determined, as well as verification of compliance with the requirements of Russian legislation governing transactions with precious metals and precious stones.

Note that state control is carried out in order to check:

Compliance with the requirements when exercising the right to export from the customs territory of the Customs Union of precious metals (except for the export of precious metals from the state funds of precious metals and precious stones of the states - members of the Customs Union and state funds of precious metals and precious stones of the subjects of the states - members of the Customs Union);

Compliance of a batch of exported and imported goods containing precious metals and precious stones with the data of the accompanying documentation, including regulatory and technical documentation;

Sources of origin of exported precious metals;

The validity of determining the total value of precious metals and precious stones contained in exported goods;

Compliance with the requirements of regulatory legal acts of the states - members of the Customs Union when making transactions with precious metals.

If in the process of state control violations of the law are detected when making transactions with precious metals and precious stones, their export from the country is not allowed, and information about the identified violations is transmitted by state controllers to the relevant licensing and law enforcement agencies.

1.2. Problematic issues of interaction between business and customs - customs representatives and customs authorities

The concept of "interaction" is absent in the customs legislation, however, it is widely used in theory and practice, as it reflects the nature of collective efforts as accurately as possible. various structures in solving the problems ahead of them. In customs, they often turn to a narrower concept in terms of meaning - the concept of "coordination", which from Latin means joint ordering, interconnection, coordination, i.e. interconnected, coordinated activities of various entities, in our case, customs authorities with customs representatives. Such interrelation or mutual actions are possible under certain conditions. The interaction must involve at least two subjects. This means that each of the participants must be clearly aware that he is the subject of interaction and performs the assigned functions together with another subject. It follows from this position next condition- commonality of goals and objectives for all participants in the interaction. Disunity in goals and objectives leads to the loss of the meaning of interaction, because in this case each of the participants performs other tasks in relation to the other or achieves other goals, does it independently, and, therefore, there can be no talk of any interaction in this case. .

Customs control is one of the main activities of the customs authorities. Its effectiveness depends on perfect legislation, interaction of all state regulatory bodies, automation and computerization of customs procedures, technical equipment of customs posts, responsibility and integrity of customs officials.

At a time when the entire world community is switching to computer Information Technology in the implementation of customs clearance and customs control procedures, the activation of the process of preparing Russia for the ratification of the WTO Kyoto Convention on the simplification of customs procedures has become especially important.

In the economic literature, there are different views of specialists on the relationship between the concepts " customs control" and " customs clearance».

Within the framework of customs control, a system of organizational, managerial, law enforcement and fiscal measures is being implemented. In a broad sense, customs control covers all procedural activities of customs authorities, including customs clearance. In a narrow sense - a set of verification actions in certain forms that are sufficient to ensure compliance with and detect violations of the customs legislation of the Russian Federation. Most often, customs control is considered by specialists in a narrow sense.

Some authors define the following differences in the understanding of these terms, namely: customs control - a set of verification operations in order to determine and confirm the status of goods, vehicles and persons in the customs business, suppress violations of customs rules and implement responsibility in the field of customs business. Customs clearance - customs operations aimed at maintaining or changing the status of goods and documented by the customs authorities.

Among the large number of functions implemented by the customs authorities, a significant role is played by those that are designed to ensure the execution of tasks related to customs control. These include:

Ensuring compliance with legislation, control over the implementation of which is entrusted to the customs authorities;

Ensuring, within its competence, economic security and protection of economic security;

Implementation of currency control;

Collection customs duties, taxes and other payments;

Ensuring compliance with the permit procedure for the movement of goods and vehicles across the customs border;

Security effective execution customs regimes when moving goods and vehicles across the customs border;

Implementation of customs clearance and control of goods and vehicles.

Since the state is interested in the implementation of its external and internal economic policy, as well as in resolving issues related to ensuring its security, therefore, it takes appropriate measures not only to grant rights to all participants in foreign economic activity, but also to ensure conscientious performance duties assigned to them, including with the help of the customs authorities exercising customs control and customs clearance.

Measures of customs control are verification, but have a coercive and preventive nature. Replenishment depends on customs control over the correct application of customs law. federal budget countries at the expense of receipts of customs payments (50%) and preventive actions to suppress illegal crimes (70%) in foreign trade turnover.

Issues of legal regulation of customs control in the Russian Federation are assigned to the exclusive federal competence and are established at the level of law. At the same time, a number of regulations relating to the practical application of "customs" laws are enshrined in by-laws. regulations- resolutions and orders of the Government, acts of ministries and departments. Together, they form the normative component of customs regulation, enshrined in the Customs Code of the Russian Federation as the main instrument of state influence on foreign trade.

The Labor Code of the Russian Federation of 1993 defined customs control as "a set of measures carried out by the customs authorities of the Russian Federation in order to ensure compliance with the legislation of the Russian Federation on customs, as well as the legislation of the Russian Federation and international treaties of the Russian Federation, the control over the implementation of which is entrusted to the customs authorities of the Russian Federation."

When importing, customs control begins from the moment the goods and/or vehicle cross the customs border of the Russian Federation and ends at the moment:

1. Release for free circulation.

2. Destruction.

3. Refusal in favor of the state.

4. Turning into federal property or otherwise disposing of them in accordance with the provisions of the Customs Code.

5. Actual export of goods and vehicles from the customs territory of the Russian Federation.

When exporting, customs control begins from the moment of acceptance customs declaration or the performance of actions directly aimed at the export of goods from the customs territory of the Russian Federation and ends at the moment of crossing the customs border.

Let us consider in more detail each element of the customs control mechanism.

The purpose of customs control is to verify compliance with the legality of the movement of goods and vehicles across the customs border, as well as compliance with the conditions of the chosen customs regime and the implementation of entrepreneurial activities in the field of customs.

The areas of customs control include:

Verification of compliance with the legality of the movement of goods and vehicles across the customs border, as well as compliance with the conditions of the chosen customs regime and the implementation of entrepreneurial activities in the field of customs;

Determining the conformity of the inspected goods with the data declared in the customs declaration;

Determining the conformity of the inspected goods with the standards established by the relevant regulatory lists and

lists;

Control over the permit procedure for the movement of goods;

Classification of goods according to TN VED;

Determination of the cost, quantity, quality of transported goods.

The basic principles of regulation of customs relations are contained in the Constitution of the Russian Federation and the Customs Code. They fully apply to relations arising in the course of customs control.

The principle of legality - all actions of customs control participants should not contradict international legal norms, as well as customs and other legislation of the Russian Federation.

The principle of respect for the rights and freedoms of subjects of foreign economic activity is the respect by customs officials of the legitimate interests of controlled entities.

The principle of humanity - the use in the process of customs control of only those technical means which are safe for life and health of humans, animals and plants, and do not cause damage to goods, vehicles and persons.

The principle of efficiency is the establishment by the Government of the Russian Federation and its subordinate authorities (MEDT of Russia and the FCS of Russia) of the most and relatively short terms to establish and implement the necessary (in specific cases) forms of customs control.

The principle of cooperation of customs authorities with the relevant authorities of foreign states - the interaction of Russian customs authorities with the customs services of partner countries through joint activities to identify and prevent illegal acts of subjects foreign trade activities, concluding agreements with them on mutual assistance, informing and consulting on individual problems. In order to improve the efficiency of customs control, the federal executive body authorized in the field of customs affairs and other customs authorities seek to interact with participants in foreign economic activity, carriers and other organizations whose activities are related to the implementation of foreign trade in goods, and their professional associations (associations) . An important direction here is preliminary information.

The principle of selectivity of customs control is the use by customs officials of only those forms of customs control that are sufficient to ensure compliance with the legislation of the Russian Federation. In other words, an official of the customs body has the right to choose in which direction he will carry out customs control. This principle is based on the implementation of the risk management system. In accordance with this principle, the limits of control applied to ensure compliance with laws and regulations governed by customs service, should be proportional to the level of assessed risk.

It should be noted that the customs authorities are a state subject of relations, and Customs representative- Business entity. Each has its own goals and objectives. In practice, there is no need to talk about the commonality of goals, it is possible only about a single field of activity. Although, on the other hand, without the participation of business in terms of filling the state budget, it is impossible to achieve the collection targets that the Government sets every year. We must not forget that at the present stage, much attention in the customs authorities is paid to the fight against crime and the rule of law. A business is a business to make a profit.

The process of interaction is a complex, multifaceted and continuous process. It covers almost all areas of activity of a customs inspector, but not always due attention is paid to interaction. In addition to the above, it is necessary to take into account a number of important requirements for interaction and reflecting the essence of the relations emerging in this connection. Let's list them:

First, interaction should be based on strict compliance with the requirements of legality, i.e. be carried out in accordance with the prescriptions of laws and by-laws regulating both joint activities and the procedure for the functioning of each entity separately.

Secondly, it should not lead to a merger of the activities of the subjects, i.e. should be carried out in conditions of a clear delineation of competence. Practice shows that the merging of the functions of the subjects under consideration leads to serious violations of the law.

Thirdly, the leading role in the interaction of authorities belongs to the customs authorities (employees of customs posts).

It is the customs authorities that are the direct organizers, coordinators of the joint activities of the subjects.

Interaction consists in ongoing work with business representatives, customs representatives and other interested organizations, such as a warehouse and other government agencies and organizations. Per round table problems are raised and possible solutions are proposed.

Problem questions:

Unwillingness of customs representatives to join forces to solve common problems, exchange information, consolidate common interests in the development of interaction with customs, which is explained by defending the interests of others (foreign trade participants);

There is no legal document regulating the procedure for interaction between customs and customs representatives;

Variety of goals pursued. On the one hand, it is necessary to achieve the acceleration of customs formalities, and on the other hand, we must not forget about the constant control by the customs;

A large number of customs representatives, all have different training in customs. Representation with low preparation delays customs clearance and control procedures.

With the introduction of the Customs Code of the Customs Union, new concepts have appeared, including the customs representative. New Code interprets the concept as follows - entity performing on behalf and on behalf of the declarant or other interested person customs operations in accordance with the customs legislation of the customs union. In fact, nothing has changed with the introduction of the new code, only the name has changed. It is necessary not to change the names of concepts, but strive to streamline legislation, introduce the foundations for the implementation of elements of interaction in the daily work of customs authorities and customs representatives.

For example, we note here that in foreign trade relations between Russia and Finland, a special place is occupied by the foreign trade of the Northwestern Federal District (hereinafter referred to as the Northwestern Federal District) with Finland, since a fairly large part of the cargo turnover between these trading partners moves through the territory of the Northwestern Federal District through the customs of the Northwestern Federal District. customs administration(hereinafter - SZTU). Comparing the data on the volume of imports from Finland to the Russian Federation from the official website of the Federal Customs Service of Russia and the data on the volume of imports from Finland in the region of NWTU activity from the official website of NWTU, we can conclude that the share of the volume of imports imported through the customs of NWTU from Finland in the total volume of imports from Finland to Russia is: in 2006 - 52.0%, in 2007 - 50.2%, in 2008 - 46.2%, in 2009 - 48.1%, in 2010 - 51.2% (picture 1).

Fig.1. The share of the volume of imports imported through the customs of NWTU from Finland in the total volume of imports from Finland to Russia

So, at the end of the chapter, we note that problematic issues in the field of movement of precious metals, precious stones and products from them across the customs border of the customs union, as well as the uniformity of customs regulation does not mean the absence of national customs legislation. With the help of national legislative norms, it will be possible to fill in the gaps - relations that are not regulated by the Customs Code of the Customs Union.

Priority in customs regulation is given to the legislation of the Customs Union. If any relations are not regulated by this legislation, then the norms of national legislation are applied, but until the settlement of these relations at the level of the Customs Union.

The process of moving precious metals and stones across the border for their further processing is carried out within the framework of customs legislation. The customs clearance procedure is carried out according to regulation on the procedure for the import and export of precious metals and stones, legally enshrined by presidential decree dated July 21, 2001 under No. 742

Customs procedure for the import and export of precious metals and stones

The concept of "precious stones", which exists in the customs legislation of the Russian Federation, includes minerals of natural origin - rubies, emeralds, sapphires, diamonds, alexandrites, as well as unique amber formations exceeding a weight of 1000 g, and pearls in their original and processed state.

Precious metals include platinum, gold, silver, and some of the so-called. platinum group: ruthenium, iridium, osmium, palladium and rhodium. All of them do not corrode, have a characteristic luster and noble beauty. AT natural environment are rare and therefore have a high price.

The customs clearance procedure for the import and export of precious metals and stones takes place at specialized customs posts. In this case, customs regimes for processing in the customs territory and outside it, as well as for domestic consumption, are used.

Features of the movement of precious stones and metals, regulated by law

Distinctive properties characterize the import / export of ingots, nuggets, raw metals, finished products with precious metal stones. These features are:

• export of unique nuggets is possible only with the permission of the Government. The rest of the precious metal nuggets are exported within the quotas set by the Russian Government;
• precious metal ingots exported from the territory of the Russian Federation must comply with the requirements of the relevant standards adopted by the LBMA (London Association of Precious Metals Market Participants) and Russia;
• it is legally prohibited to export ore and scrap of precious metals;
• when precious metals are delivered to Russia in the form of ingots, the latter must also be stamped in accordance with the legislation of the importing country;

• export of processed and unprocessed precious metals and stones (excluding diamonds and natural diamonds) is carried out without quantitative restrictions using a special license issued by the Ministry of Industry and Trade of the Russian Federation;
• export of precious metals and stones in the form of jewelry is carried out without limiting their quantity. No special license needed

The movement of polished and rough diamonds across the customs border of Russia is regulated by the relevant regulation approved by the Decree Russian President №1373/30.11.02.

Nuances of export and import of precious stones - natural diamonds

Officials of specialized posts of the Russian customs carry out a thorough check of accompanying official papers when moving rough and polished diamonds and register them. At the same time, the state controllers of the Ministry of Finance of the Russian Federation are directly involved in the procedure.

The amount of natural rough diamonds exported from the territory of Russia is regulated by quotas, which are annually set by the Government of the Russian Federation. Getting quotas for the export of diamonds by mining organizations is possible provided that they fulfill the mandatory tasks for the supply of raw materials to the State Gems Fund.

Possibility import of precious stones- rough diamonds - provided only to Russian processing organizations that have a license.

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Russian President Dmitry Medvedev, by decree of September 20, 2010 N1137, approved the regulation on the import into the Russian Federation from countries that are not members of the Customs Union within the framework of the EurAsEC, and the export from the Russian Federation to these countries of precious metals, precious stones and raw materials containing precious metals.
The export from the Russian Federation in the customs regime of export to countries that are not members of the Customs Union of precious metals, with the exception of gold, and precious stones from the State Fund of Precious Metals and Precious Stones of the Russian Federation (Gosfond of Russia) is carried out within the limits established by the plans for the release of precious metals and precious stones approved by the government of the Russian Federation.
By decision of the President of the Russian Federation, the following are carried out:
- export of gold from the State Fund of Russia;
- export of precious metals and precious stones from the State Fund of Russia in excess of the volumes established by the plans for the release of precious metals and precious stones approved by the government of the Russian Federation;
- export of natural diamonds of 10.8 carats or more released from the State Fund of Russia for sale on the external market, as well as unique natural diamonds.
The export of precious metals and precious stones from the State Fund of Russia is carried out by the federal state unitary enterprise Foreign Economic Association Almazyuvelirexport under licenses issued in accordance with the agreement on licensing rules in the field of foreign trade in goods dated June 9, 2009.
Precious metals and precious stones released from the State Fund of Russia for the purpose of export and not exported before December 31 of the current year shall be credited to the State Fund of Russia within 10 days.
Temporary export from the Russian Federation to countries that are not members of the Customs Union, for the purpose of exhibiting or scientific study of valuables held by the State Fund of Russia (including valuables held by the Diamond Fund of the Russian Federation), is carried out in the manner established by the Government of the Russian Federation. At the same time, it is necessary for the organizers of the exhibition (scientific study) to provide guarantees for the return of these valuables to the Russian Federation, as well as documentary evidence that the temporarily exported valuables are not the subject of a dispute over ownership.
The export of precious metals and precious stones, with the exception of natural rough and polished diamonds, from the state funds of precious metals and precious stones of the constituent entities of the Russian Federation is carried out under licenses by state unitary enterprises or state institutions authorized by the state authorities of the constituent entities of the Russian Federation. Such export is carried out according to the decisions of state authorities of the constituent entities of the Russian Federation, adopted in the manner established by the legislation of the constituent entities of the Russian Federation.
The export of natural rough and polished diamonds issued from the state funds of precious metals and precious stones of the constituent entities of the Russian Federation is carried out through the federal state unitary enterprise Foreign Economic Association Almazyuvelirexport.
The export of natural diamonds released from the state funds of precious metals and precious stones of the constituent entities of the Russian Federation is carried out under licenses.
Temporary export from the Russian Federation to countries that are not members of the Customs Union, for the purpose of exhibiting or scientific study of valuables in the state funds of precious metals and precious stones of the constituent entities of the Russian Federation, is carried out by state unitary enterprises or state institutions in the manner established by the government of the Russian Federation. At the same time, it is necessary for the organizers of the exhibition (scientific study) to provide guarantees for the return of these valuables to the Russian Federation, as well as documentary evidence that the temporarily exported valuables are not the subject of a dispute over ownership.
The decision to spend by selling on the foreign market a part of the gold reserves of the Russian Federation, stored in the Central Bank of the Russian Federation, is taken by the Central Bank in the manner agreed with the Government of the Russian Federation.
The subjects of extraction and production of precious metals, precious stones and raw materials containing precious metals may export them in the manner prescribed by the regulation of the EurAsEC, provided that they fulfill their contractual obligations to supply precious metals and precious stones to the State Fund of Russia.
The Central Bank of the Russian Federation exercises control over the export operations of credit institutions with refined gold and silver in the form of ingots on the basis of reports submitted by credit institutions to the Central Bank of the Russian Federation in accordance with the forms established by it.
The export of unique precious stones and unique nuggets of precious metals, with the exception of the export of unique natural diamonds from the State Fund of Russia, is carried out according to separate decisions of the Government of the Russian Federation.
In order to check the prices of the main lots exported by natural diamond mining entities, control lots of natural diamonds are selected and sold in accordance with the procedure established by the Ministry of Finance of the Russian Federation.
The export of control lots of natural diamonds is carried out exclusively through the Federal State Unitary Enterprise Foreign Economic Association Almazyuvelirexport.
The export of natural diamonds weighing 10.8 carats or more, with the exception of natural diamonds classified as unique according to the criteria, is carried out by mining entities, if these natural diamonds were purchased by foreign persons from mining entities at auctions held in accordance with the legislation of the Russian Federation, at a price not lower than limit rating. The limit assessment is carried out by natural diamond mining entities with the obligatory participation of state controllers of the Ministry of Finance of the Russian Federation. Control over the fulfillment of this requirement is carried out during the state control over the quality of sorting and evaluation of precious stones.
The Ministry of Industry and Trade of the Russian Federation quarterly submits to the Ministry of Finance of the Russian Federation information on the issued licenses for the export of precious metals and precious stones.
The Federal Customs Service quarterly submits to the Ministry of Finance of the Russian Federation information on the actual volumes of exports of precious metals and precious stones from the Russian Federation, including the movement of rough natural diamonds across the customs border of the Russian Federation in accordance with the customs regimes of international customs transit and re-export.
State control during the export from the Russian Federation to countries that are not members of the Customs Union, and the import into the Russian Federation from these countries of precious metals and precious stones, including the identification of precious stones, is carried out by: government agency on the formation of the State Fund of Precious Metals and Precious Stones of the Russian Federation, storage, release and use of precious metals and precious stones under the Ministry of Finance of the Russian Federation - according to the rules established by Appendix 6 to the Regulations of the EurAsEC, and the Russian State Assay Chamber under the Ministry of Finance of the Russian Federation - in the manner installed by the application 9 to the position of the EurAsEC.
Customs clearance of both rough and partially processed natural diamonds imported into the Russian Federation from countries that are not members of the Customs Union and exported from the Russian Federation to these countries (HS codes 7102 10 000 0, 7102 21 000 0, 7102 31 000 0) is carried out exclusively at a specialized customs post located in Moscow, with the obligatory participation of state controllers of the Ministry of Finance of the Russian Federation.
The creation of specialized customs posts and specialized departments of the customs authorities of the Russian Federation, which carry out customs clearance of precious metals and precious stones, is carried out by the Federal Customs Service in agreement with the Ministry of Finance of the Russian Federation.
The Ministry of Finance of the Russian Federation, in accordance with the regulation of the EurAsEC, is an authorized federal executive body that exercises control over the use by the applicant of the customs regimes for processing outside the customs territory, processing in the customs territory and processing for internal consumption of precious metals and precious stones in its production activities, and also coordinates the norms for the output of processed products in the manner prescribed by the regulation of the EurAsEC.