The customs regime is a special procedure thatdefines a set of conditions and requirements, including the procedure for the use of relevant customs taxes, duties, restrictions and prohibitions on vehicles and goods transported across the border. This set of measures is enshrined in the Russian legislation on state regulation of foreign trade. The customs regime also determines the status of vehicles and goods, depending on the purposes of their transportation across the border and their application in the Russian customs territory or outside it.
Import of goods to and from Russiaterritory provides for a special duty of those responsible for the transportation of persons. Thus, it is their duty to place these goods under any particular customs regime provided for by law and comply with it.
In Russia, there are special sources of legalregulation of the procedure in question. Thus, economic customs regimes are regulated directly by the Customs Code of the Russian Federation, federal laws, which are adopted in accordance with it and constitute the category of acts of the relevant legislation. The sources include the Decrees of the President of the country.
In cases that are expressly provided forthe authorized ministry is empowered to issue normative legal acts within its competence. These cases, in particular, should include the formation of the order in accordance with which the declaration of goods is carried out, which provides for one or another customs regime, the establishment of regulations for the implementation of the relevant operations, and the procedure for their completion. At the same time, the obligation to carry out certain operations is established exclusively by federal law, by legislative act or by a decision of the Government.
The customs regime provides forcustoms procedure. It is considered as a set of provisions that provide for a certain order of implementation of the relevant operations. These operations establish the status of vehicles and goods transported abroad.
The customs regime, in fact, determines the permissible scope for the use of moved objects across the border of the Russian Federation in accordance with administrative restrictions.
Article 155 of the Customs Code establishes thelist of procedures under consideration. It should be noted that the law allows a person to choose any regime or replace it with another. In this case, the choice, as well as the change, is carried out subject to the established conditions. In particular, objects should be placed under the chosen regime and only by a person who meets certain requirements established by law.
It should be noted that there are alsogenerally accepted restrictions and prohibitions. They may not be of an economic nature. But, in connection with the fact that they are established by the laws regulating foreign trade activities, as well as the relevant provisions of the Russian legislation, they are obligatory for execution by persons irrespective of the established customs regime.
These prohibitions include, in particular, the transfer across the border of a certain category of goods - a ban on the export or importation of certain products into the territory of the country.
In accordance with the law,prohibited to import, are subject to immediate export from the territory of Russia. The carrier is responsible for this procedure. In the event that immediate export of goods is impossible, they are placed on warehouses for temporary storage. Storage is carried out for three days, no more.
