It is a customs regime when goods are exported outside the customs territory of the Russian Federation, and are not burdened with the obligation to import them into this territory (Article 97 of the Customs Code of the Russian Federation, hereinafter referred to as the Labor Code of the Russian Federation).

For the Customs Code of the Russian Federation (Articles 98 - 99) establishes the following requirements:
1) payment of export customs duties, as well as making other customs payments;
2) compliance with established economic policy criteria;
3) export of goods released in accordance with the export procedure outside the territory of the Russian Federation in the same condition in which these goods were at the time of acceptance of the customs declaration, with the exception of changes in the condition of such goods due to wear and tear or loss under normal conditions of transportation and storage;
4) fulfillment of other requirements provided for by the Labor Code of the Russian Federation and other acts Russian legislation on customs matters.

Customs payments

The concept of “customs payments” includes customs duties, taxes, customs duties, fees for issuing licenses, fees and other payments collected in the manner prescribed by law by the customs authorities of the Russian Federation (Clause 18 of Article 18 of the Labor Code of the Russian Federation), paid in the process customs clearance export.

Which must be paid when moving goods across the customs border of the Russian Federation in the export regime are export customs duties and customs fees (Article 110 of the Labor Code of the Russian Federation).

If necessary, the following must also be paid:
a) customs duties related to the storage of goods;
b) customs duties in terms of customs escort of such goods;
c) payment for information, as well as other consulting;
d) other payments provided for by law.

The basis for customs duties is the customs value of goods (Article 117 of the Labor Code of the Russian Federation).

Determination of the customs value of goods

The customs value of exported goods is determined in accordance with the following acts:
- Section III of the Law of the Russian Federation of May 21, 1993 N 5003-1 “On the Customs Tariff” (hereinafter referred to as the Law on the Customs Tariff);
- Order No. 1461 of December 7, 1996 (hereinafter referred to as the Procedure for Determining a Vehicle);
- Rules for application of the Determination Procedure customs value dated August 27, 1997 N 522.

The procedure for determining the vehicle provides for three options for calculating the customs value of exported goods.

1st option.

The customs value of exported goods (exported) consists of:
1) transaction prices, i.e. prices actually paid for export sales (or to be paid);
2) the following expenses, provided that they are incurred by the buyer, but are not included in the transaction price actually paid or payable:
a) commissions and brokerage fees;
b) the cost of reusable packaging, when, according to the Commodity Nomenclature of Foreign Economic Activity, such packaging is considered as a single whole;
c) cost of packaging;
d) the corresponding part of the cost of exported goods and services sold by the buyer to the seller free of charge or at a reduced price:
- tools, stamps, molds and other similar items used in the production of exported goods;
- raw materials, materials, parts, semi-finished products and other components included in the exported goods;
- auxiliary materials used in the production process of exported goods;
- engineering study, development work, design, decoration, sketches and drawings;
e) license and other payments for the use of intellectual property objects made in the process of purchasing exported goods;
f) part of the income received by the seller from subsequent resales, after their export from the customs territory of the Russian Federation;
g) taxes (except for customs duties indicated during the customs value declaration procedure) levied on the customs territory of the Russian Federation, which are not subject to compensation to the seller when exporting goods.

2nd option.

If a purchase and sale transaction in relation to exported (exported) goods has not been concluded or if it is impossible to use the price of the purchase and sale transaction as the base price for the purposes of determining the customs value, then the value is calculated:
- based on the accounting data of the declarant seller - exporter, which reflects the costs of production and sale of the exported goods, as well as the amount of profit generated by the exporter as a result of the export of identical or homogeneous (The procedure for classifying goods as identical and homogeneous is established by Article 20 and 21 of the Law on Customs Tariffs) of goods from the customs territory of the Russian Federation,
- or on the basis of accounting data on facts recording the posting and write-off of such goods.

When determining the customs value of these goods, the costs mentioned above should also be taken into account (see option 1).

3rd option.

If it is impossible to use the information provided by the declarant (2nd option), the customs value of the exported (exported) goods is calculated based on data on prices for identical or similar goods or calculation of the cost of exported identical or similar goods, taking into account the above costs.

The customs value of exported goods is declared by the declarant in the customs declaration.

If doubts arise regarding the declared customs value, the customs authority has the right to require the declarant to submit calculations of the customs value. For these purposes, customs value declaration forms (DTS-1, DTS-2), approved by Order of the State Customs Committee of Russia dated January 5, 1994 No. 1, can be used.

Customs duties

Main legislative act regulating the application of customs duties is the Law on Customs Tariffs.

customs tariff- this is a set of rates of customs duties, systematized in accordance with the classifier of types of goods approved for these purposes - the Commodity Nomenclature foreign economic activity, which is determined by the Government of the Russian Federation in accordance with the international classifier of goods.

The current edition of the Commodity Nomenclature of Foreign Economic Activity was approved by Resolution No. 830 of November 30, 2001.

According to clause 3 of Article 4 of the Law on Customs Tariffs, the rates of export customs duties and the list of goods to which they apply are determined by the Government of the Russian Federation. As a rule, export customs duties are applied when exporting goods from the Russian Federation outside the member states of the Customs Union (Kyrgyz Republic, Republic of Belarus, Republic of Kazakhstan, Republic of Tajikistan).
Moreover, if goods are exported to the territory of one of the named states, but the export contract is concluded between a resident of the Russian Federation and a non-resident of a member country of the Customs Union, then customs duties are applied to exported goods in the amount established for goods exported from the territory of the Russian Federation outside the borders of the Russian Federation. states - participants of the Customs Union.

Goods exported (exported) from Russia outside the member states of the Customs Union are subject to customs duties.

Rates for such goods are established by a number of decrees of the Government of the Russian Federation. All rates are fully systematized in Orders of the State Customs Committee of Russia dated October 21, 2002 N 1121 and dated December 20, 2002 N 1396.

The following types of export customs duty rates have been established:
1) ad valorem, i.e. calculated as a percentage of the total customs value of goods subject to taxation.
For example, the export duty on mineral or chemical, potash fertilizers (HS codes 3104100000, 3104300000, 3104900000) is set at 5% of the customs value;
2) specific, i.e. accrued in a certain fixed amount (in US dollars or euros) per unit of goods subject to taxation.
For example, when exporting propane (HS code 271112), customs duty is paid in the amount of 36.3 US dollars per 1000 kg;
3) combined, combine both types of bets mentioned above.

For example, the export customs duty on leather made from sheep skins or lamb skins (HS code 4105) is set at 10% of the customs value, but not less than 70 euros.

Calculus customs duty produced in the currency of the Russian Federation.

The calculation of customs duties on goods subject to customs duties at ad valorem rates is calculated using the formula:

TP = TS x St, (1)

TS - customs value of the goods (in rubles);
St - customs duty rate, determined as a percentage of the customs value of the goods.
Calculation of customs duties in respect of goods subject to customs duties at specific rates is carried out according to the formula:

TP = St x HB x K, (2)

where TP is the amount of customs duty;
St - customs duty rate indicated in euros or US dollars per unit of goods;
NV - a quantitative or physical characteristic of a product expressed in natural quantities;
K - the exchange rate of the euro or US dollar on the date of acceptance of the customs declaration.

Calculation of customs duties on goods subject to taxation at the combined rate is carried out as follows.

First of all, the amount of customs duty is calculated at an ad valorem rate as a percentage of the customs value using formula (1), after which the amount of customs duty is determined at a specific rate using formula (2).

Calculation of the customs duty payable is based on the largest amount received (clauses 17 - 21 Guidelines dated December 27, 2000 N 01-06/38024).

Customs fees for customs clearance

The procedure for collecting customs fees for customs clearance procedures is established by Instruction No. 1010 dated November 9, 2000 (hereinafter referred to as the Instruction on Customs Duties).

In accordance with clause 6 of the Instructions on Customs Duties, the following are exempt from paying customs duties upon export:
1) Russian goods exported to member states of the Customs Union, for which exemption from customs duties for customs clearance is provided;

2) goods whose value does not exceed 100 euros inclusive, and for which customs duties and taxes are not levied and economic policy measures are not applied;
3) goods transported across the customs border of the Russian Federation within the framework of international treaties of the Russian Federation, exempt from payment of customs duties.

By general rule When placing goods under the customs regime for export, customs duties for carrying out customs clearance procedures for goods are collected in the currency of the Russian Federation in the amount of 0.1% of the customs value of goods and additionally in foreign currency in the amount of 0.05% of the customs value of goods (Article 114 of the Labor Code of the Russian Federation, clause 7 Instructions on customs duties).

If customs clearance of goods is not carried out at the place of location and outside work time customs authorities of the Russian Federation, then customs duties are charged at double the rate.

In some cases, legislation establishes different rates.

During customs clearance of securities exported from the customs territory of the Russian Federation in foreign currency customs duties for customs clearance are collected in the currency of the Russian Federation in the amount of three minimum wages established by law in relation to a consignment of securities registered under one customs declaration (clause 11 of the Instructions on customs duties).

In addition to calculating the amounts of customs duties and fees, it is also important for an enterprise to find out whether any economic policy measures have been taken in relation to the goods intended for export (i.e. quotas and (or) licensing), and if so, obtain the necessary license or quota.

Customs clearance

All goods transported across the customs border of the Russian Federation are subject to mandatory customs clearance.

According to clause 15 of Article 18 of the Labor Code of the Russian Federation, customs clearance is understood as the procedure for placing goods under a certain customs regime and ending the operation of this regime.

As a general rule, customs clearance of exported goods is carried out at the location of the customs post or customs clearance department and customs control, in the region of activity of which there is a person presenting goods for transportation and indicated in the transport document (sender), or his structural unit.

At the same time, at the request of the interested party, at his expense and with the consent of the customs authority, customs clearance may be carried out in other places and outside the working hours of the customs authority of the Russian Federation. In this case, as noted above, customs clearance fees are charged at an increased rate.

In some cases, customs clearance is carried out outside the location of the sender of goods due to the fact that certain categories of goods, by decision of the State Customs Committee of Russia, are processed only by certain customs authorities of the Russian Federation (in this case, customs duties are charged as usual).

For customs clearance of goods intended for export, the following actions are performed:
1) presentation of goods to the customs authority;
2) declaration of goods;
3) payment of customs duties.

If the exporter does not want to do this himself, he can use the services of a customs broker.

Customs Broker

According to Article 157 of the Labor Code of the Russian Federation and clause 1 of the Regulations on the Customs Broker, a legal entity created in accordance with the legislation of the Russian Federation has the right to act as a customs broker - commercial organization(except for state-owned enterprises) that has received a license from the State Customs Committee of Russia to operate as a customs broker.

The activities of a customs broker can be carried out:
a) in the region of operation of one customs office;
b) in regions of operation of several customs offices subordinate to one regional department;
c) throughout the territory of the Russian Federation or several customs departments.

The region of activity of the customs broker is indicated in the license.

In addition, the customs broker has the right to limit the scope of his activities in terms of the categories of goods specified in the license.

Before concluding an agreement with a broker to represent its interests in the customs clearance process, the enterprise must make sure that the customs broker has a duly issued and valid license. You should also check that the exported goods belong to the broker’s field of activity, and the customs office where customs clearance is planned to be carried out belongs to the region of his activity. A customs broker license is issued for a period of three years (clause 2.21 of the Licensing Procedure).

An exception to this rule is cases of one-time operations for customs clearance of one consignment of goods, if the value of the goods exceeds the limit established by the State Customs Committee of Russia; during preliminary operations, as well as other cases determined by the State Customs Committee of Russia.

The contract between a customs broker and the represented person is public. According to the rules of civil legislation (Article 426 of the Civil Code of the Russian Federation), the publicity of an agreement means that a commercial organization entering into such an agreement must fulfill certain obligations (in accordance with the nature of its activities) in relation to everyone who applies to it.

In other words, a customs broker does not have the right to refuse an enterprise that has applied to him, except in cases where there are grounds to assume that the actions of this enterprise are unlawful (clause 11 of the Regulations on the Customs Broker).

Let us note that the customs broker is also obliged to provide in the contract with the represented person a provision on termination of the contract in cases where the customs broker suspects that the enterprise’s actions are illegal.

Having concluded an agreement with an enterprise, a customs broker has the right, on his own behalf, to carry out any operations on customs clearance of goods and perform other intermediary functions in the field of customs proceedings at the expense and on behalf of the represented person (Article 159 of the Labor Code of the Russian Federation).

In particular, the customs broker:
a) declares goods;
b) submits documents and other necessary information to the customs authority of the Russian Federation;
c) presents the declared goods to the customs authority;
d) ensures the payment of customs and other payments provided for by the Labor Code of the Russian Federation;
e) draws up draft documents necessary for customs purposes when carrying out preliminary operations;
f) places goods in a temporary storage warehouse;
g) performs other actions necessary for customs clearance and customs control, as a person with authority in relation to the declared goods (clause 2 of the Regulations on the customs broker).

Let us dwell in more detail on the issue of the relationship between the responsibilities of the enterprise and the customs broker.

In the process of customs control and customs clearance of exported goods, the customs broker bears joint liability (Article 159 of the Labor Code of the Russian Federation).

For non-payment of customs duties collected during customs clearance, the customs broker and the person he represents bear joint liability.

So, the company needs to decide whether it will entrust customs clearance to a broker or do it on its own. On the one hand, the broker’s services must be paid for, which means additional costs for the company. On the other hand, the broker’s actions are more qualified, since it is a specialized organization.

In addition, it should be taken into account that customs clearance of goods declared and presented by customs brokers must be carried out as a priority (clause 16 of the Regulations on the customs broker).

Presentation of goods to the customs authority

Presentation of goods is a preliminary operation preceding the main customs clearance and placement of goods under export regime.

Without presentation of goods, as a general rule, customs clearance is impossible, since only goods that actually arrived are subject to declaration.

According to the provisions of Article 142 of the Labor Code of the Russian Federation, representation is expressed in a notification to the customs authority about the arrival of goods no later than 30 minutes from the moment of their arrival at the customs authority, and if goods and vehicles arrived outside the working hours of the customs authority of the Russian Federation - no later than 30 minutes from the moment of business day of this body.

The actual presentation of the goods presented is made at the request of the customs authority.

Simultaneously with the presentation and with the permission of the customs authority - no later than the next day after the presentation of the goods, a short declaration can be submitted (Article 143 of the Labor Code of the Russian Federation).

If goods are placed under a certain customs regime within the specified period, then such a declaration does not need to be submitted.

Note! At the stage of presentation of goods, the carrier bears all responsibility for these goods to the customs authority, with the exception of cases expressly provided for by the Customs Code of the Russian Federation (Article 144 of the Labor Code of the Russian Federation).

Without the permission of the customs authority, the carrier has no right:
1) leave vehicle and unattended goods;
2) change parking place;
3) unload and reload goods, etc.

Such actions are administrative offenses, liability for which is provided for in Articles 16.5, 16.7 and 16.13 of the Code of Administrative Offenses of the Russian Federation.

From the moment of presentation to the customs authority and until their release, goods are in temporary storage under customs control (Article 145 of the Labor Code of the Russian Federation).

Procedure for paying customs duties

Payment of customs duties is made before acceptance or at the same time as acceptance of the cargo customs declaration.

If the customs declaration was not submitted on time, then the deadline for payment is determined from the date of expiration of the deadline for filing the customs declaration (Article 119 of the Labor Code of the Russian Federation).

Customs duties can be paid both in Russian rubles and in foreign currency, at the Central Bank exchange rate, except in cases where payment of such a payment is possible only in foreign currency.

Currency conversion is carried out at the exchange rate of the Central Bank of the Russian Federation on the date of adoption of the customs declaration (Article 123 of the Labor Code of the Russian Federation).

Note! The declarant or other interested party has the right to pay customs duties.

In exceptional cases, the payer, by decision of the customs authority performing customs clearance, may be granted a deferment or installment plan for the payment of customs duties for a period of no more than two months from the date of acceptance of the customs declaration.

For the provision of such a deferment or installment plan, interest is accrued in the amount of the refinancing discount rate of the Central Bank of the Russian Federation (Article 121 of the Labor Code of the Russian Federation).
Collection of unpaid customs duties is carried out by the customs authority in an indisputable manner, regardless of the time when the fact of non-payment was discovered. During the period of debt, a penalty is charged in the amount of 0.3% of the amount of arrears for each day of delay, including the day of payment (Article 124 of the Labor Code of the Russian Federation).

If the amounts of customs duties are paid (or collected) in excess, then such amounts are subject to refund.

In this case, according to clause 12 of Article 78 of the Tax Code of the Russian Federation, general order refund of the overpaid amount of tax, fee, as well as penalties established by Article 78 of the Tax Code of the Russian Federation.

Therefore, the provisions of the Customs Code of the Russian Federation concerning the return of overpaid amounts are applied to the extent that does not contradict the provisions of Article 78 of the Tax Code of the Russian Federation.

For example, Article 125 of the Labor Code of the Russian Federation establishes that the return of overpaid customs duties is made at the request of a person within one year from the date of payment of these payments.

And in accordance with clause 8 of Article 78 of the Tax Code of the Russian Federation, an application for a refund of overpaid tax can be submitted within three years from the date of payment (i.e., the Tax Code of the Russian Federation has increased the period for filing such an application).

But if, during the return, the established deadline for such a return was violated (one month from the date of filing the application), then the amount of overpaid customs duties that were not returned within a certain period of time is accrued% for each day the return period was violated at the refinancing rate of the Central Bank of the Russian Federation in force in days of violation of the return deadline.

If the excess payment of customs duties was made in foreign currency, interest is accrued on the amount of overpaid customs duties, converted into the currency of the Russian Federation at the rate of the Bank of Russia on the day of the excess payment (clause 9, article 78 of the Tax Code of the Russian Federation, clause 18 Methodological recommendations on the procedure for returning or offsetting overpaid and excessively collected customs duties and penalties, sent by Letter of the State Customs Committee of Russia dated August 30, 2002 N 01-06/35208).

customs control

From the moment of acceptance of the customs declaration until the moment of crossing customs border In the Russian Federation, exported goods are under customs control (Article 192 of the Labor Code of the Russian Federation).

The Customs Code of the Russian Federation provides for the following:
1) checking the customs declaration and documents (documentary control);
2) customs inspection of goods;
3) other actions (oral questioning of officials, checking the accounting and reporting system, etc.).

Note! In accordance with the provisions of Article 187 of the Labor Code of the Russian Federation, customs control can be selective, i.e. The customs authority is not obliged to apply all provided forms of customs control to exported goods every time.

Documentary control

Documentary control and inspection of goods is carried out by the customs authority of the Russian Federation no later than ten days from the moment of acceptance of the customs declaration and submission of all necessary documents and information, and in relation to a number of goods named in Article 133 of the Labor Code of the Russian Federation (in particular, perishable ones) - no later three days (Article 194 of the Labor Code of the Russian Federation).

Moreover, if presentation of goods and vehicles is required, the specified periods are calculated from the moment of their presentation.

Implementation of documentary control consists of the following operations:
1) checking the compliance of the information specified in the customs declaration, incl. names of goods, their quantity, weight, etc. information contained in the documents;
2) product code in accordance with the Commodity Nomenclature of Foreign Economic Activity;
3) country of origin of goods;
4) regarding prohibitions and restrictions on the export of certain goods from the Russian Federation;
5) exchange control;
6) determination of customs value;
7) payment of customs duties;
8) compliance with the requirements and conditions of the declared customs regime;
9) release (conditional release) of goods in accordance with the declared customs regime.

At the end of the verification of the customs declaration, documents and information when declaring goods, a stamp is affixed:
a) "Release is permitted."
Such a stamp means the successful completion of customs clearance of exported goods. It is affixed to the customs declaration, as well as to at least two copies of the carrier’s submitted documents (or their copies), indicating the registration number of the customs declaration in their upper right corner. After this, the goods are transferred by the customs authorities of the Russian Federation to the disposal of the person moving them;
b) "Release prohibited."
Such a stamp is affixed to the customs declaration if, in the process of customs control, officials establish the impossibility of releasing the goods in accordance with the conditions of the declared customs regime.
The reason why the goods cannot be released is indicated on the reverse side of the customs declaration (clause 2.11 of the Instructions for checking the customs declaration).

customs inspection

The decision on whether or not to carry out customs inspection of exported goods is made by customs officials during the conduct of documentary control (clause 1.3 of the Instructions for checking the customs declaration).

Having decided to conduct a customs inspection, executive on the reverse side of the customs declaration he makes the entry “With inspection”, indicating a brief rationale for such a decision.

The procedure for conducting customs inspection is established by the Regulations on customs inspection of goods and vehicles, approved by Order of the State Customs Committee of Russia dated May 8, 2002 N 470.

The decision to conduct an inspection may be made, for example, if there are grounds to suspect a violation of customs rules or for the purpose of double-checking information about goods already indicated in the customs inspection report.

Customs officials who decide to inspect goods must determine:
- type of inspection (main, repeated or targeted inspection);
- volume of inspection (set as a percentage of total number goods depending on the characteristics of the goods being inspected and the circumstances that served as the basis for making a decision on inspection);
- the degree of inspection of goods (full or selective recount of the names of goods and the quantity of goods of each name, taking samples of goods, full or selective determination of the mass of goods by weighing, etc.).

The results of the customs inspection are recorded in accordance with the established procedure in the customs inspection report.

Customs control when moving goods across the State border of the Russian Federation

The last stage of customs control is control at the checkpoint of goods across the State border of the Russian Federation.
Such control is carried out in accordance with various regulations of the State Customs Committee of Russia, depending on what type of transport the cargo is exported by.

In particular, control of goods exported by vehicles is carried out in accordance with the Regulations on customs control of goods exported from the Russian Federation at automobile checkpoints across the State Border of the Russian Federation, approved by Order of the State Customs Committee of Russia dated February 28, 2002 N 204 (hereinafter referred to as the Regulations on conducting TC).

The responsibility for submitting documents in this case usually falls on the carrier, since neither the exporter nor the customs broker is usually present at the checkpoint.

At the checkpoint, the carrier must simultaneously submit the following documents to the customs authority (clause 7 of the Regulations on carrying out customs clearance):
1) the fourth copy of the customs declaration;
2) an international consignment note provided for by the Convention on the Contract for the International Carriage of Goods by Road (1956) (or other transport document) and two copies thereof;
3) A.T.A. carnet, issued in accordance with Annex “A” to the Convention on Temporary Admission (Istanbul, June 26, 1990), in the case of transportation of goods in accordance with this Convention;
4) a customs inspection report (if it was drawn up during the main customs clearance or en route and the need for its presentation at the automobile checkpoint is established by the regulatory legal acts of the State Customs Committee of Russia);
5) control coupon with marks of officials of the Russian Transport Inspectorate of the Ministry of Transport of Russia carrying out control functions at a vehicle checkpoint;
6) other documents (or copies thereof) drawn up by territorial bodies of other federal executive authorities, in cases established by acts of legislation of the Russian Federation.

After the inspection, the customs official must make a decision on the possibility of the actual export of goods and vehicles outside the customs territory of the Russian Federation.

Depending on the results of the inspection, the official affixes a stamp:
a) "Export is permitted."
Such a stamp is placed on two copies of the shipping document: on the one remaining at the customs office and on the next one along with the exported goods and vehicles.
The submitted documents (copies), with the exception of documents (copies) remaining with the customs authority for control and storage, are returned by the customs authority official to the carrier.
On the front side of the control coupon, the official puts down the date and time of the end of customs control, signs, certifies the entry with a personal seal and transfers the control coupon to the carrier for border control;
b) "Return".
Such a stamp is placed on the reverse side of the control coupon in case the carrier fails to provide the necessary documents and (or) information or submits documents executed improperly.
In this case, all documents are returned to the carrier, and employees conducting border and transport control are informed of the identified facts. The reverse side of the invoice briefly indicates the reason for the return of goods and vehicles to the customs territory of the Russian Federation.

If the goods are stopped due to a violation of customs rules, then appropriate measures are taken as provided for by current legislation.

If there are no signs of violations of customs rules, then the vehicle with goods must be placed in designated places outside the automobile checkpoint until the reasons for the return are eliminated.

Responsibility for violation of customs rules

Since the entry into force of the new Code of the Russian Federation on Administrative Offenses (from July 1, 2002), Section X “Violations of customs rules and liability for these violations. Proceedings in cases of violations of customs rules and their consideration” of the Customs Code of the Russian Federation has become invalid.

Now the types of violations of customs rules are regulated by Chapter 16 “Administrative Violations in the Field of Customs Affairs” of the Code of Administrative Offenses of the Russian Federation, and the procedure for considering cases and conducting administrative proceedings for such violations is also regulated by the relevant chapters of the Code of Administrative Offenses of the Russian Federation.
Let's consider some types of violations of customs rules, liability for which is provided for in Chapter 16 of the Code of Administrative Offenses of the Russian Federation.

Export Restriction Agreement– an instrument for regulating international trade and economic activities. An agreement is reached between the exporting state and the importing party. The restriction agreement leads to a reduction in the volume of exports of a certain group of goods from the exporting country, which is achieved by setting a quota. The initiative to accept such an agreement usually comes from the importer.

The need to use an export restriction agreement is explained by the fact that other methods of regulating the economic and trade activities of countries are under the control of the World Trade Organization. The adoption of an agreement relates to political methods of influence and is not within the competence of the WTO.

One of the possible negative consequences of adopting an export restriction agreement is the loss of markets for goods. In this case, the exporter can improve the situation by changing the assortment or placing its own branches in the importing country.

Procedure for carrying out an agreement on export restrictions

Import restrictions specific groups products can be entered in the following ways:

• through the adoption of a formal agreement by the governments of the two states;
• by accepting an informal agreement between the exporting producer and the importing consumer, reached with the support of the government of the exporting party;
• by reaching an agreement to limit it to a group of countries.

Procedure for accepting agreements on export restrictions regulated within the framework of the “Quotation and Licensing Procedure” adopted in 1995.

An agreement to restrict exports can be adopted on a permanent or temporary basis. The possibility of extending the agreement, if it is temporary, is further discussed between the states after the expiration of the term.

Reasons for adopting an export restriction agreement

Reasons for accepting an agreement may be as follows:

• decline in production volume certain groups goods in the exporting country;
• a decrease in the volume of resource extraction, which acts as a commodity exported from the country;
• no shortage of certain goods in the importing country;
• replacement of imported goods with similar domestically produced ones;
• oversaturation of the market with goods in the importing country;
• the imported goods endanger the internal security of the importing state, as well as the health and property of its citizens;
• regulation of domestic consumption of agricultural goods;
• changes in international economic obligations to other countries;
• thereby preserving the country’s cultural heritage;
• protection of the internal economic interests of the state.

Unlike other export regulation measures, the adoption of a restriction agreement has virtually no impact on the citizens of the state, since it does not imply an increase in the tax rate due to an increase in customs duties and tariffs on the import/export of goods. Accordingly, such an agreement does not negatively affect pricing.

Quantitative restrictions on exports and imports

Export from Russian Federation and import to the Russian Federation carried out without quantitative restrictions. This norm of Russian legislation corresponds to international practice regulation of foreign trade activities, as reflected in the GATT/WTO norms. Article XI of the GATT/WTO states: “Neither Contracting Party shall impose or maintain any prohibitions or restrictions on the importation of any product from the territory of another Contracting Party or the importation or sale for export of any product intended for import into the territory of the other Contracting Party. whether in the form of quotas, import or export licenses or other measures other than customs duties, taxes or other charges."

Article XII of the GATT/WTO permits the use of restrictions on the quantity and value of imports to ensure external financial situation country and balance of payments equilibrium, as well as in some other exceptional cases. The application of these restrictions is allowed only on a non-discriminatory basis (Article XIII GATT/WTO).

Quantitative restrictions on exports and imports may be introduced in the Russian Federation in exceptional cases by the Government of the Russian Federation for the purposes of:

• o protection of the national interests of the Russian Federation;
• o preventing serious damage to the Russian economic sector;
• o ensuring security: of the state, life or health of citizens, property of individuals or legal entities, state or municipal property, environment, life or health of animals and plants;
• o protection of the domestic market of the Russian Federation in accordance with Art. 21 Federal Law "On the Fundamentals government regulation foreign trade activities";
• o granting an exclusive right to export and (or) import individual species goods;
• o fulfillment by the Russian Federation of international obligations;
• o protecting the external financial situation and maintaining balance of payments of the Russian Federation;
• o implementation of countermeasures restrictions foreign trade goods, services and intellectual property.

Quantitative restrictions on exports and imports are carried out through quotas, licensing foreign trade and the introduction of special duties (Figure 8.2).

Quotas (provisioning) foreign trade supplies means limiting export and/or import supplies by the number of goods (quantitative quotas) or their total cost (cost quotas) for a specified period of time (year, half-year, quarter and other periods). Restriction of foreign trade supplies

Scheme 8.2.

without defining a period of time, it is carried out using unspecified quotas.

The most common types of quotas are global, seasonal and individual quotas.

Global quota sets the size of imports (exports) in monetary or physical units for a certain period of time and leaves the importer (exporter) the right to choose the country of the foreign trade counterparty.

Size individual quota distributed by country. In international practice, two types of individual import quotas are used. An individual import quota can be created on the basis of a global quota in the case where goods under the global quota are distributed among countries in proportion to their share of imports over the previous period of time. In another option for distributing quotas across countries, preference is given to those states that undertake reciprocal obligations to import goods from a given country. Since such obligations are usually enshrined in international (intergovernmental) agreements, in this case the individual quota takes on the character bilateral quotas on a contractual basis.

Voluntary export restrictions means an obligation of one of the partner countries or a mutual obligation to restrict trade by introducing quotas on the export of goods. The peculiarity of this type of trade restrictions is that a trade barrier protecting the importing country is introduced at the exporting border, and not the importing country.

Licensing represents a restriction in the form of obtaining a right or permission (licenses) from those authorized to do so government agencies to carry out specific export and/or import transactions. The license itself may establish the procedure for the import or export of goods. The license may also contain permission to import (export) a certain volume of goods - in this case, licensing is closely related to quotas. Moreover, in all situations it acts as a temporary measure used to limit unwanted volumes of imports (exports).

The main types of licenses used in modern foreign trade practice are general and individual (one-time).

A one-time import or export permit is called individual license. Such a permit is issued to carry out an export or import operation under one contract. An individual license contains information about its recipient, quantity, value and country of origin of the goods. It is personal, cannot be transferred to another importer and has a limited validity period (usually one year).

General license - This is a permit published in official publications that allows any person to import (export) the goods specified in the license without any restrictions on quantity or value for a certain period.

In normative legal act, which establishes the procedure for carrying out foreign trade operations, may contain clarifying definitions of individual (one-time) and general licenses.

Distribution of quotas and issuance of licenses when establishing quantitative restrictions are carried out, as a rule:

• o by holding competitions or auctions;
• o in the order of actual execution of export and/or import operations until the total fulfillment of the quota.

Special duty is a duty that is applied when a special protective measure is introduced and is collected by customs authorities regardless of the collection of import customs duties. A special protective measure is applied by decision of the Government of the Russian Federation in the amount and for the period necessary to eliminate serious damage or the threat of causing serious damage to a sector of the Russian economy, as well as to ensure the process of adaptation of the sector of the Russian economy to changing economic conditions.

Special regimes for carrying out certain types of foreign trade activities

The Federal Law “On the Fundamentals of State Regulation of Foreign Trade Activities” establishes two types of special regimes for carrying out foreign trade activities:

• o border trade regime;
• o regime of special economic zones. Cross-border trade can take place between

Russian persons who have a permanent location (place of residence) in the border territory of the Russian Federation, and foreign persons who have a permanent location (place of residence) in the corresponding border territory, defined in international treaties of the Russian Federation with neighboring states, solely to meet local needs in goods and services produced within the relevant border territory, as well as goods intended for consumption within this territory. The procedure for cross-border trade and the corresponding border territories are determined by the Government of the Russian Federation in accordance with federal laws and international treaties Russian Federation with neighboring states.

A special regime for economic (including foreign trade) activities in the territories of special economic zones is established Federal law dated July 22, 2005 No. 116-FZ “On Special Economic Zones in the Russian Federation” (as amended on December 18, 2006). A special economic zone is a part of the territory of the Russian Federation determined by the Government of the Russian Federation, in which a special regime for carrying out business activities operates. Special economic zones are created for the purpose of developing manufacturing sectors of the economy, high-tech industries, production of new types of products, transport infrastructure, as well as tourism and the health resort sector.

The following types of special economic zones may be created on the territory of the Russian Federation:

• o industrial production;
• o technical and implementation;
• o tourist and recreational.

Special economic zones can only be created on land plots that are state or municipal property. Land plots within the territory of a special economic zone may be provided for temporary possession and use solely on the basis of a lease agreement. Tenants of these land plots - owners of real estate objects created by them have the right to purchase those located under specified objects land plots in accordance with the legislation of the Russian Federation.

One of the most significant and at the same time opaque types of barriers to trade are technical barriers, which can affect the volume of exports and the competitiveness of goods through the introduction of additional mandatory requirements for products, requirements for their labeling, and conformity assessment procedures.

For many organizations, access to international markets closed due to the lack of international conformity assessment documents, the process of obtaining which is complex and associated with significant costs, including the need to deliver samples for testing abroad, testing and existing exchange rate differences.

To enter a foreign market, an exporter must clearly understand the requirements established in a particular country. This information is simply necessary in order to assess the need for work to adapt Russian products and the production process to the requirements of foreign markets. Next, the exporter must understand the existing restrictions and features in the target market, the procedure for assessing the conformity of products, and also have an understanding of the conformity assessment bodies that are accredited (notified/authorized) to issue Required documents on conformity assessment.

The Russian Export Center, to help exporters, together with the existing case of services for the international adaptation of export goods, offers three levels of immersion of the exporter in the requirements and procedures for assessing conformity in foreign markets.

The first level represents the prepared interactive information and consultation directory - “Exporter's Directory. The main restrictions on the export of goods associated with technical barriers to trade, ways and means of overcoming them.”

The guide is designed to immerse exporters in the environment technical regulation, offering for study basic terminology, types of technical barriers and conformity assessment, as well as an algorithm for exporters’ actions when entering foreign markets.

The directory contains:

• basic terms related to technical barriers to trade (including terminology on standardization, technical regulations, labeling, conformity assessment);
• description of the main types of technical barriers associated with setting mandatory requirements for goods, types of conformity assessment and procedures necessary to obtain documents on conformity assessment of goods, requirements for product labeling;
• current examples application of technical barriers to trade in various countries in relation to products of certain industry groups with links to relevant information resources;
• generalized practices in overcoming technical barriers to trade;
• the most pressing questions about overcoming technical barriers and answers to such questions;
• model of exporter actions to overcome technical barriers to trade.

The second level represents specific country descriptions, which discuss the system of technical regulation, features of reaching this market, establishing requirements and procedures for conformity assessment, as well as a list of accredited (notified / authorized) conformity assessment bodies.

The Exporters' Directory contains country profiles of India, Iran and China, presented on November 24, 2017 at the V International Export Forum “Made in Russia”. The Exporter's Guide will be updated with country profiles as they are released.

The third level contains specific requirements for products and test methods, which are contained in the Barriers and Market Requirements Navigator. The navigator on barriers and market requirements will be filled in accordance with incoming applications to the Russian Export Center from exporters.

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We issue the offered documents free of charge. There is no charge for issuing a new certificate, which may be needed if the old one is damaged or lost.
As an authorized body, the Russian Export Center maintains a unified electronic database, which includes information about all issued free sale certificates.

12. In exceptional cases, the following may be established:

1) temporary bans or temporary quantitative restrictions on exports to prevent or reduce a critical shortage in the domestic market of food or other goods that are essential for the internal market of the Union;

2) prohibitions or quantitative restrictions on exports and imports necessary in connection with the application of standards or rules for the classification, sorting and sale of goods in international trade;

3) restrictions on the import of aquatic biological resources when imported in any form, if necessary:

restrict the production or sale of similar goods originating in the territory of the Union;

limit the production or sale of goods originating in the territory of the Union, which can be directly replaced by imported goods, if there is no significant production of a similar product in the Union;

remove from the market a temporary surplus of a similar product originating in the territory of the Union by providing this surplus to certain groups of consumers free of charge or at prices below market prices;

remove from the market a temporary surplus of a product originating in the territory of the Union, which can be directly replaced by an imported product, if there is no significant production of a similar product in the Union, by making this surplus available to certain groups of consumers free of charge or at prices below market prices.

13. When the Commission introduces quantitative restrictions on the territory of the Union, export and (or) import quotas are applied.

Quantitative restrictions apply:

when exporting - only in relation to goods originating from the territories of the Member States;

when importing - only in relation to goods originating from third countries.

Quantitative restrictions do not apply to imports of goods from the territory of any third country or exports of goods destined for the territory of any third country, unless such quantitative restrictions apply to imports from all third countries or exports to all third countries. This provision does not prevent compliance with the obligations of Member States under international treaties.

14. Bans or quantitative restrictions on exports can be introduced only in relation to goods included in the list of goods that are essential for the internal market of the Union and in respect of which, in exceptional cases, temporary bans or quantitative restrictions on exports can be introduced, approved by the Commission on the basis of proposals member states.

15. When introducing, in accordance with subparagraph 1 of paragraph 12 of this Protocol, a ban or quantitative restriction on the export of agricultural goods that are essential for the internal market of the Union, the Commission:

takes into account the consequences of a ban or quantitative restriction on the food security of third countries importing such agricultural products from the territory of the Union;

informs the Committee on agriculture World trade organization on the nature and duration of application of a ban or quantitative restriction on exports;

at the request of any importing country, organize consultations or provide all necessary information on issues relevant to the measure under consideration.

In this paragraph, an importing country is understood as a country in whose imports the share of agricultural goods originating from the territories of the Member States, the export of which is planned to be prohibited or quantitatively restricted, is at least 5 percent.

16. The Commission distributes the volume of export and (or) import quotas between the Member States and determines the method for distributing shares of export and (or) import quotas among participants in the foreign trade activities of the Member States, and also, if necessary, distributes the volume of the import quota between third countries.

The distribution of volumes of export and (or) import quotas between the Member States is carried out by the Commission depending on the tasks that are expected to be solved by introducing quantitative restrictions, taking into account the proposals of the Member States and based on the volumes of production and (or) consumption of goods in each of the States. members.

17. When making a decision on the application of export and (or) import quotas, the commission:

1) establishes export and (or) import quotas for a certain period (regardless of whether they will be distributed among third countries);

2) informs all interested third countries about the volume of the import quota allocated to them (if the import quota is distributed among third countries);

18. The distribution of import quotas between third countries is carried out, as a rule, by the Commission based on consultations with all significant suppliers from third countries.

At the same time, significant suppliers from third countries are understood as suppliers having a share of 5 percent or more in the import of a given product into the territory of the Union.

19. If the distribution of import quotas cannot be carried out on the basis of the results of consultations with all significant suppliers from third countries, the Commission’s decision on the distribution of quotas between third countries is taken taking into account the volume of supplies of goods from these countries during the previous period.

20. The Commission shall not impose any conditions or formalities which may prevent any third country from making full use of the import quota allocated to it, provided that delivery of the product concerned is made during the period in which the import quota is in force.

21. The selection of the previous period for determining the volume of supplies of goods in respect of which export and (or) import quotas are introduced is carried out by the Commission. In this case, as a rule, for such a period any previous 3 years are taken for which information is available reflecting the actual volumes of exports and (or) imports. If it is not possible to select a previous period, export and (or) import quotas are distributed based on an assessment of the most probable distribution of actual volumes of exports and (or) imports.