THE PROCEDURE OF CUSTOMS CLEARANCE OF GOODS AND TRANSPORT MEANS

All commodities and transport means crossing the border of the RF have to be cleared through Customs. A standard order for Customs control and clearance of commodity and transport means crossing the Customs area of RF is set by the Order of The RF Customs Committee №203 of 04.04.96
To accomplish CUSTOMS CLEARANCE, every foreign trade entity should make the following steps:

1. Registration of a foreign trade entity at a Customs body (producing a set of registration documents: see Memorandum to Foreign Trade Entities).
2. Preadvice to a Customs body about arrival of commodities and transport means (or intention to export goods and transport means across the RF border).
3. Placing the load to the custody of temporary storage warehouse.
4. Submission of a short declaration, Cornet-TIR and accompanying documents for goods to a Customs body .
5. Submission of a Customs Cargo Declaration and a related package of documents.

After submission of a Cargo Customs Declaration, the Customs body officials start the main five stages procedure of customs clearance of commodity.

STAGE 1.

Acceptance, registration and accounting of Customs Declarations. This stage includes:

1. control over observation of conditions required for the acceptance of declarations;
2. acceptance of a Customs Declaration and other documents to be submitted to a Customs body without fail, as well as a computer file copy of a Cargo Customs Declaration;
3. registration of a Cargo Customs Declaration;
4. general review of a Cargo Customs Declaration and its computer file copy's correspondence to the acting rules of filling out Cargo Customs Declarations according to the declared customs regulations, as well as verification of a computer file copy of a Customs Declaration with its paper counterpart.

ON THE COMPLETION OF A CARGO CUSTOMS DECLARATION AND ITS COMPUTER FILE COPY REVIEW A CUSTOMS BODY OFFICIAL PUTS THE MARK "VERIFIED" AS WELL AS THE DATE, TIME OF COMPLETION OF THE REVIEW, SIGNATURE AND PERSONAL IDENTIFICATION NUMBER STAMP ON THE REVERSE SIDE OF A CARGO CUSTOMS DECLARATION UNDER THE FIGURE "1". THE CARGO CUSTOMS DECLARATION IS THEN PASSED TO THE NEXT STAGE.

STAGE 2.

Control over correctness of commodity code determination and observation of non-tariff regulation measures. This stage includes:

1. control over the completeness and authenticity of information presented in a Cargo Customs Declaration aimed at identification and classification of commodities in accordance with the Commodity Nomenclature of CIS Foreign Economic Activity;
2. review of the correctness of commodity description in a Cargo Customs Declaration;
3. control over the correctness of commodity code determination according to the Commodity Nomenclature of CIS Foreign Economic Activity;
4. verification of documents and information supporting the origin of commodity and provision on this base of tariff preferences;
5. verification of documents and information supporting observation of rules of non-tariff regulation;
6. control over observation of the conditions of placing goods under appropriate customs regulations.

ON THE COMPLETION AT THIS STAGE OF CONTROL OVER A CARGO CUSTOMS DECLARATION A CUSTOMS BODY OFFICIAL PUTS THE MARK "VERIFIED" AS WELL AS THE DATE, TIME OF COMPLETION OF THE REVIEW, SIGNATURE AND PERSONAL IDENTIFICATION NUMBER STAMP ON THE REVERSE SIDE OF A CARGO CUSTOMS DECLARATION UNDER THE FIGURE "2". THE CARGO CUSTOMS DECLARATION IS THEN PASSED TO THE NEXT STAGE.

STAGE 3.

Currency control and control of customs valuation of commodity. This stage includes:

1. determination whether all documents required for carrying out currency control are available;
2. verification of the conformity of a foreign trade contract with the acting currency legislation;
3. determination whether the method for customs valuation of goods was chosen correctly by a declarant;
4. control over the correctness of a declared customs valuation of commodity in accordance with the chosen way of customs valuation of commodity and supporting documents.

ON THE COMPLETION OF CONTROL A CUSTOMS BODY OFFICIAL PUTS THE MARK "VERIFIED" AS WELL AS THE DATE, TIME OF COMPLETION OF THE REVIEW, SIGNATURE AND PERSONAL IDENTIFICATION NUMBER STAMP ON THE REVERSE SIDE OF A CARGO CUSTOMS DECLARATION UNDER THE FIGURE "3". THE CARGO CUSTOMS DECLARATION IS THEN PASSED TO THE NEXT STAGE.

STAGE 4.

Control over customs payments. This stage includes control over the following:

1. whether a person responsible for making customs payments has customs liabilities, unpaid interest on the delayed or deferred customs payments on the previously executed deliveries, etc.;
2. observation by a declarant of the term of submission of a Cargo Customs Declaration;
3. correctness of filling out a Cargo Customs Declaration, completeness and authenticity of declared information affecting the calculation of customs payments;
4. validity of declared tariff preferences and tax privileges, documents either regulating the declared preferences or setting a special order of calculation and making customs payments;
5. observation of the terms and conditions of declared customs regulations on making customs payments;
6. correctness of calculation and making customs payments;
7. availability of a decision on granting delayed or deferred customs payments as well as a document guaranteeing customs payments.

ON THE COMPLETION OF CONTROL AN OFFICIAL PUTS THE MARK "VERIFIED" AS WELL AS THE DATE, TIME OF COMPLETION OF THE REVIEW, SIGNATURE AND PERSONAL IDENTIFICATION NUMBER STAMP ON THE REVERSE SIDE OF A CARGO CUSTOMS DECLARATION UNDER THE FIGURE "4". THE CARGO CUSTOMS DECLARATION IS THEN PASSED TO THE NEXT STAGE.

STAGE 5.

Inspection and clearance of commodity. This stage includes the following:

1. check out previous steps of customs clearance and control;
2. making a decision on the inspection of commodity;
3. inspection of and recording the results of inspection;

Completion of customs clearance through making a decision either on the clearance of commodities and transport means or impossibility of their clearance.

NOTE! Decision on the clearance is made by the Head of a Customs body and requires a stamp "CLEARED" both on the first sheet of a Cargo Customs Declaration and on the transportation document with the indication of the number of the declaration in the top right corner of the Bill of Lading. The stamp shall be certified by a personal seal bearing an identification number and an official's signature.

The clearance of commodity and transport means can be carried out both after the inspection or without it unless otherwise envisaged by the Regulation documents of the RF State Customs Committee.

In case of inspection the official carrying out the clearance of commodity puts a mark "INSPECTED" with the indication of the inspection results, title and number of the document where the inspection results are recorded, as well as the date, signature and a personal seal bearing an identification number on the reverse side of a Cargo Customs Declaration under the figure "5".

The decision on the necessity of inspection can be applied at any of the previous stages. In this case the official carrying out control at a certain stage puts a mark "WITH INSPECTION", gives a brief justification of the necessity to inspect commodities at this very stage. The official responsible for clearance of commodity gives an order for inspection.

Inspection of commodities and transport means is carried out by officials comprising an inspection team not involved in the documentary control. The results of inspection are recorded in the Customs Inspection Act attached to the Cargo Customs Declaration.