Legal encyclopedia. Letter C

FREE CUSTOMS ZONE (FREE WAREHOUSE)

- the customs regime, in which foreign goods are placed and used without levying customs duties and taxes.

STZ is created by the decision of the Government of the Russian Federation.

The reference to the creation of STZ includes a feasibility study of the need to create such a zone, plans and programs for its development.

The government of the Russian Federation can revoke the decision on the establishment of STZ, if its operation does not comply with the requirements of the law. In case of cancellation of the decision, SZ should be liquidated within 6 months.

SS as a room or other place where the SS customs regime operates is established if there is a license of the State Customs Committee of the Russian Federation.

The procedure for issuing a license and its validity are determined by the State Customs Committee of the Russian Federation.

A license is levied for issuing a license. The license may be revoked or withdrawn, or its operation may be suspended by the customs authorities of the Russian Federation. The license is canceled if it was issued on the basis of incomplete or inaccurate information. The decision is valid from the date of issue of the license. The license is withdrawn if the license no longer complies with the economic policy of the Russian Federation. The recall is effective from the date of the decision to withdraw. The license can be suspended for up to 3 months, provided there are sufficient grounds to believe that the owner of SS is abusing his rights. When revoking or revoking a license, the fee for its issuance is not refundable.

In STZ and SS, production and commercial operations with goods are allowed, excluding their retail sale.

The customs authorities have the right to prohibit individuals from carrying out transactions with goods in STZ and SS if these persons do not comply with Russian law, or prohibit such persons from accessing STZ and SS.

Goods can be in STZ without any time limits.

The customs authorities have the right to exercise customs control over goods located in STZ and on SS.

Persons carrying out transactions with goods in STZ keep records of imported, exported, stored, manufactured, processed, purchased and sold goods and submit to customs authorities reporting on these goods.

When importing foreign and Russian goods into the STZ or placing them on SS, customs duties and taxes are not levied, economic policy measures are not applied.

At the request of the interested person, the customs authorities of the Russian Federation certify the origin of the goods with a certificate.

When importing goods destined for export outside the Russian Federation in STZ, or when they are placed on SS, such goods are exempt from customs duties and taxes or the amounts paid are returned.

In the event of the return of goods subject to export outside the Russian Federation, customs duties and taxes are paid from the territory of the STZ to the rest of the customs territory or in case of non-actual exportation within the established terms.

In the event of the liquidation of SS, upon the expiry of the license term or at the request of the owner, SS becomes a temporary storage warehouse. When the license is revoked, the goods in the warehouse are subject to re-customs clearance from the date they are placed in the warehouse. When the license is suspended, the placement of foreign goods in the warehouse is effected with the payment of customs duties and taxes and with application of economic policy measures, and exemption from customs duties and taxes or the return of customs duties and taxes with respect to the Russian goods being placed is not made.