term "customs transit" is revealed in the article 215 of the corresponding Code of the Customs Union.According to the text, all foreign goods are under surveillance.At the same time objects can be moved not only in the territory of the Union, but also within other countries, non-members.
Under the previous code, the customs transit was divided into two categories.In this first special procedure it was introduced.This procedure is called "domestic customs transit".The second group is a specially established by legislative regime.He was called an "international customs transit".Today, the latter concept is abolished.
Customs transit includes moving objects by the customs authorities of departure to the appropriate authorities of destination.Of all the control measures in the implementation of movements only apply measures for tariff and technical regulation.Customs transit does not provide for the application of customs duties, restrictions and prohibitions.
Previous legal code intended as part of the procedure in question only movement of foreign goods.In accordance with the Customs Code of the Customs transit today is allowed to use in the following cases:
- the carriage of foreign goods in the direction of the appropriate authority in the place of departure to the same authority in the place of arrival.
- When you move objects from the foreign customs office in the place of arrival in the direction of the appropriate representation within the customs zone.
- the carriage of foreign goods between the competent authorities, which are located on the same surveillance zone.
- When you move objects from the customs union supervisory body of departure to the arrival of the body.Transportation is then carried out on the territory of countries outside the Union.
Article 217 stipulates measures to ensure that customs transit.Among the main measures of the following should be noted:
- ensure the timely payment of duties and taxes applicable to foreign objects transported.
- Accompanying movement.
- Route definition, according to which the transport will be carried out.
Similar measures have been installed in the previously existing code.
This route definition was considered as a separate measure to ensure compliance with the standards established by the legislation.In addition, this measure is used in cases that have been identified risk management system.
In accordance with the Customs Code had not been foreseen introduction of taxes and payments in some cases.This eliminated a potentially corrupt element of the legislation.
Customs escort vehicles transported under Customs transit, provides support for officials, representatives of the customs authorities or other organizations authorized in accordance with the Code.
The decision to provide the specified action is permitted in certain cases.These include:
- presence of certain prerequisites defined system of risk management.
- lack of adequate security for the payment of duties and taxes on the import of the declarant or the carrier.
- Repeated non-fulfillment of obligations of the declarant on the movement of objects in the procedure of customs transit.A prerequisite here is the entry into force of regulations on administrative responsibility and execution of at least one of them.
- non-payment of taxes and duties by the carrier.
