Rus News Journal

The order of Federal customs service from April, 11th, 2007 N 457 Moscow “ About the Instruction statement about fulfilment of separate customs operations at use of a customs mode of destruction “

It is registered in Ministry of Justice of the Russian Federation on May, 23rd, 2007

Registration N 9539

With a view of realisation of positions of the Customs code of the Russian Federation (Meeting of the legislation of the Russian Federation, 2003, N 22, item 2066, N 52 (ch. I), item 5038; 2004, N 27, item 2711, N 34, item 3533, N 46 (ch. I), item 4494; 2005, N 30 (ch. I), item 3101, 2006, N 1, item 15, N 3, item 280, N 8, item 854, N 52 (ch. II), item 5504, 2007, N 1 (ch. I), item 29) and according to point 2 of the Decree of the President of the Russian Federation from May, 11th, 2006 N 473 “ Questions of Federal customs service “ (Meeting of the legislation of the Russian Federation, 2006, N 20, item 2162), subparagraph 5. 3. 3 Positions about the Federal customs service, confirmed by the governmental order of the Russian Federation from July, 26th, 2006 N 459 (Meeting of the legislation of the Russian Federation, 2006, N 32, item 3569), order:

1. To confirm the applied Instruction about fulfilment of separate customs operations at use of a customs mode of destruction.

2. To recognise as become invalid orders of the State Customs Committee of Russia:

from January, 10th, 2000 N 3 “ About the Position statement about a customs mode of destruction of the goods “ (it is registered by Ministry of Justice of Russia 08. 06. 2000, peã. N 2263);

from March, 30th, 2001 N 316 “ About modification of the order of the State Customs Committee of Russia from 10. 01. 2000 N 3 “ (it is registered by Ministry of Justice of Russia 24. 05. 2001, peã. N 2726);

from December, 27th, 2001 N 1254 “ About modification of the order of the State Customs Committee of Russia from 10. 01. 2000 N 3 “ (it is registered by Ministry of Justice of Russia 07. 02. 2002, peã. N 3230).

3. To management on public relations (A. V.Smeljakov) to provide publication of the present order in official publications FTS of Russia.

4. Control over execution of the present order to assign to deputy head FTS of Russia of V.M.Malinin.

the Present order comes into force after 90 days from the date of its official publication.

the Head

the general - the colonel

customs service

A.Beljaninov

the Appendix

the Instruction about fulfilment of separate customs operations at use of a customs mode of destruction

1. Declaring of the goods according to a customs mode of destruction is carried out by representation by the customs applicant in customs body, competent on acceptance of the customs declaration, the cargo customs declaration (GTD), filled according to rules of filling of the cargo customs declaration at declaring of the foreign goods, imported (imported) on customs territory of the Russian Federation and (or) let out for the free reference, except for cases when other standard legal certificates establish application or possibility of application of the written customs declaration of other form, and the statement in duplicate is supposed.

2. In the statement made in any written form, following data should be specified:

1) the name, a site (the address and a place of the state registration) the person who are carrying out storage of the goods, an actual site of the goods in customs territory of the Russian Federation, and also a place (address) where operations on destruction will be made;

2) the reasons of deducing of the goods from a turn;

3) a way (ways) of destruction of the goods;

4) the name, classification codes on TN foreign trade activities of Russia at level of ten signs, quantity, a place (the address) findings (storage) prospective waste which should be formed as a result of destruction of the goods, and also prospective using and/ or the order this waste (if a waste is supposed to be taken out from customs territory of the Russian Federation assumed quantity and term of export of a waste are specified);

5) the required term necessary for transportation of the goods from their site in a place of destruction and for destruction of the goods, with instructions of the termination of the period of time during which operations on destruction of all goods declared in the customs declaration declared (ymi) (ami) will be performed in the way, data about which contain in the documents specified in point 3 of the present instruction.

the Statement should be signed the customs applicant or the customs broker (representative), speaking on behalf a name and on the instructions of the customs applicant.

At acceptance of the customs declaration its registration number also is put down in the right top corner of copies of the statement when due hereunder.

3. At declaring according to a customs mode of destruction of the goods which have appeared are destroyed or irrevocably lost owing to failure or force majeure action, the customs applicant represents to customs body GTD, and instead of the statement specified in point 1 of the present instruction, the letter on acknowledgement of the fact of taking place failure or force majeure action, given out by customs body, and its copy.

the Letter goes to the customs applicant under its request immediately that customs body which has been informed by the customs applicant or a carrier as the customs body located in immediate proximity from a place of accident or action of force majeure, on the circumstances connected with failure, or force majeure action.

At declaring according to a customs mode of destruction of the goods which have appeared are damaged owing to failure or force majeure action, the customs applicant represents to customs body GTD together with the statement specified in point 1 of the present instruction, and also the letter on acknowledgement of the fact of failure or action of force majeure with instructions of data on damages and quantity of the available goods, given out by customs body, and its copy.

the Letter goes to the customs applicant under its request immediately that customs body which has been informed by the customs applicant or a carrier as the customs body located in immediate proximity from a place of accident or action of force majeure, on the circumstances connected with failure or action of force majeure.

4. At declaring of the goods according to a customs mode of destruction in customs body should be in addition to documents and the data necessary for customs registration of the goods, imported (imported) on customs territory of the Russian Federation according to the chosen customs mode, documents are presented:

the conclusions of special representatives according to the legislation of the Russian Federation on preservation of the environment of bodies state ecological and sanitary - epidemiological control in case are the bases to believe that destruction can harm environment or represent direct or potential danger to life and health of people;

the contract on destruction of the goods;

The documents containing data on a prospective way of destruction and the period of time during which operations on destruction of all goods declared in the customs declaration declared (mi) (ami) will be performed in the way.

If the goods have appeared are destroyed, irrevocably lost owing to failure or force majeure action instead of the specified documents the documents confirming the fact of destruction in addition should be presented, irrevocable uteri the goods owing to failure or force majeure action if they are available.

5. At declaring of the goods, except the goods which have appeared are destroyed or irrevocably lost owing to failure or force majeure action, these goods should be shown the customs applicant or the customs broker (representative) who is carrying out declaring for and on behalf of the customs applicant, to customs body in a place defined by customs body by which the customs declaration on a premise of the declared goods under a customs mode of destruction is accepted.

6. The decision on the permission of a premise of the goods under a customs mode of destruction is accepted by the chief of customs body or the person, its replacing.

the Permission is made out by entering into the column “ And “ sheets with a designation “ 1/ 6 “ “ 2/ 7 “ and “ 3/ 8 “ GTD at number of 1 record “ Destruction is authorised “ Which is assured by the signature of the chief of customs body or the person, its replacing, with instructions of date and a print of the personal number press. At delivery of the permission to a premise of the goods under a customs mode of destruction on the basis of positions of point 1 of article 245 of the Customs code of the Russian Federation term of destruction of the goods by entering into the column " is established; And “ sheets with a designation “ 1/ 6 “ “ 2/ 7 “ and “ 3/ 8 “ GTD at number of 2 records “ to Destroy to ________ “ which is assured by the signature of the chief of customs body or the person, its replacing, with instructions of date and a print of the personal number press.

the Specified term of destruction lasts by repeated entering into the column “ And “ sheets with a designation “ 1/ 6 “ “ 2/ 7 “ and “ 3/ 8 “ GTD at number of 2 records “ to Destroy to ________ “ With instructions of again established date which is assured by the signature of the chief of customs body or the person, its replacing, with instructions of date and a print of the personal number press, of a case motivirovannogo the written reference in customs body of the customs applicant or the customs broker (representative), a speaking on behalf name and on the instructions of the customs applicant.

In case of a premise under a customs mode of destruction of the goods which have appeared are destroyed or irrevocably lost owing to failure or force majeure action, entering of the record establishing term of destruction of the goods, it is not required.

After decision-making on release of the goods according to a customs mode of destruction sheets with a designation “ 2/ 7 “ and “ 3/ 8 “ GTD together with a statement copy come back to the customs applicant or the customs broker (representative), a speaking on behalf name and on the instructions of the customs applicant.

If the customs body cannot carry out customs control over actual destruction of the declared goods the permission to a premise of the goods under a customs mode of destruction does not stand out, and the goods are not issued. Thus the customs body immediately the letter notifies the customs applicant or the customs broker (representative), speaking on behalf name and on the instructions of the customs applicant about motivirovannyh causes of a failure in permission delivery. The letter is put to the copy of the customs declaration returned to the customs applicant or the customs broker (representative), a speaking on behalf name and on the instructions of the customs applicant, and in the copy of the customs declaration remaining in customs body, in the top subsection of column E (E/ J) GTD letter requisites are specified.

7. The customs applicant is obliged to notify the customs body which is carrying out customs control placed under customs mode of destruction of the goods, about a bottom and time of the beginning of carrying out of operations on destruction. Such notice is carried out by filing of application in any written form in time not less than one working day prior to the beginning of carrying out of operations on destruction of the goods.

8. The fact of destruction of the goods proves to be true the certificate of destruction of the foreign goods (further - the Certificate) which sample and rules of its filling are led in the appendix of the present instruction.

the Certificate is made out immediately right after destructions of the goods.

Destruction of the goods placed under a customs mode of destruction under one customs declaration, can be made by parts for convenience of carrying out of operations on destruction. If destruction of the goods declared to a premise under a customs mode of destruction under one customs declaration, is made by parts the fact of destruction of each part of the goods proves to be true the separate Certificate. The certificate cannot be issued after the term of destruction of the goods established by customs body.

the Certificate subscribes the officials of customs body who were present at destruction of the goods, and the customs applicant or the customs broker (representative), speaking on behalf a name and on the instructions of the customs applicant.

the Certificate is made out by the official of customs body in duplicate which are distributed as follows:

- the first copy of the Certificate remains in the customs body which is carrying out customs control of the goods, placed under a customs mode of destruction, and is put to the customs declaration;

- the second copy is transferred to the customs applicant.

9. On termination of operations on destruction of the goods the official of customs body at number 2 in the first subsection of column E (E/ J) GTD according to which the goods are placed under a customs mode of destruction, specifies number and Certificate date.

10. All formed as a result of destruction of the goods a waste, including taken out from customs territory of the Russian Federation, is under customs control from the moment of their formation.

11. If formed as a result of destruction of the goods a waste is subject to declaring declaring of a waste is carried out by representation by the customs applicant in customs body, competent on acceptance of the customs declaration, the cargo customs declaration (GTD):

- Filled according to rules of filling of the cargo customs declaration at declaring of the foreign goods, imported (imported) on customs territory of the Russian Federation and (or) let out for the free reference, except for cases, when others standard pravovymi certificates establish application or possibility of application of the written customs declaration of other form in case a waste formed as a result of destruction of the goods, will not be taken out from customs territory of the Russian Federation is supposed;

- filled according to rules of filling of the cargo customs declaration at declaring of the goods which are taken out from customs territory of the Russian Federation, except for cases when other standard legal certificates establish application or possibility of application of the written customs declaration of other form, in case of export from customs territory of the Russian Federation of the waste formed as a result of destruction of the goods is supposed.

A waste subject to declaring before their release according to the selected customs mode should be in the places which are zones of customs control, defined by customs body.

Export from customs territory of the Russian Federation of the waste formed as a result of destruction of the goods, should be carried out with application of a customs procedure of internal customs transit or with granting of maintenance of payment of the customs duties, taxes.

Rules of filling with the customs applicant of the certificate of destruction of the foreign goods

1. In point 1 of the certificate of destruction of the foreign goods (further - the Certificate) names of the goods placed under a customs mode of destruction, their classification codes according to TN foreign trade activities of Russia at level of ten signs and quantity are specified. The quantity of the goods is underlined in the basic and additional units of measure if in column 31 GTD the quantity of the goods in an additional unit of measure is specified.

2. In Certificate point 2 the way (ways) or the reason (if the goods have appeared are destroyed or irrevocably lost owing to failure or force majeure action) destructions of the goods is underlined.

3. In Certificate point 3 the venue of operations on destruction of the goods (a place of destruction or irrevocable uteri the goods owing to failure or force majeure action) and the name (with instructions organizational - the legal form), the address and a place of the state registration of the organisation which made operations on destruction of the goods is underlined.

4. In Certificate point 4 date of carrying out of operations on destruction of the goods (date of destruction or irrevocable uteri the goods owing to failure or force majeure action) is underlined.

5. In Certificate point 5 in columns of the table names of the waste formed as a result of destruction, their classification codes according to TN foreign trade activities of Russia at level of ten signs, quantity, their site (address) before their release according to the selected customs mode are specified. At instructions of data on the order a waste applies codes of customs modes under which it is planned to place a waste, and in case of export of a waste from customs territory, besides instructions of a code of a customs mode, record " is brought; Export from the Russian Federation “ with instructions of calendar date to which a waste it is planned to take out from customs territory of the Russian Federation.

6. In Certificate point 6 posts, the initials are specified, to a surname of representatives of the customs applicant and (or) the customs broker (representative), speaking on behalf name and on the instructions of the customs applicant, officials of the customs bodies which were present at carrying out of operations on destruction. Each person specified in the Certificate should sign the Certificate with date instructions.