Legal Encyclopedia. Letter T

BONDED WAREHOUSE

- A special customs regime, whereby all imported goods are stored under customs control, customs duties and taxes are not charged, and the exported goods are stored under customs control, with the provision of benefits, the list of which is set by the Customs Code of the Russian Federation. Under the regime of TS fit any Russian or foreign goods that are not prohibited from being imported into Russia or export from it, except for the goods, the list of which is defined by the State Customs Committee. Also, do not keep on TS goods, shelf life which at the date of application to the customs regime of TS of less than 180 days.

As TS used rooms or outdoor areas specially equipped for the storage of goods.

TS is a customs control zone.

In the storage room on the TS product, which can cause damage to other goods, it is determined in a specially equipped room, in accordance with the requirements of the technical regulations laid down by the legislation of the Russian Federation.

term storage of goods in the warehouse should not exceed three years. The person placing the goods on the TS, in the customs declaration specifies a time limit of storage of goods.

With the goods placed on storage at TS, authorized persons shall have the right to perform operations that are necessary to ensure the safety of goods, to inspect and measure goods, move them to the territory of the TS, if this does not involve changes in the goods status. the customs authority is not required for the commission of a special permit these operations, if their condition does not hold the goods undergo a change. In other cases, permission is required of the customs authority.

With written permission of the customs body the goods may be moved from one to the other TS, if not expired storage time TS And carriage of the goods from one to another TS does not suspend the general flow of the shelf life of the product.

There are two types of T. S .: open and

gated.

TS open type available for storage of any goods by any person. TS closed type designed for the storage of goods the owner of the owner of TS TS is a legal entity of the Russian Federation, included in the Register of owners of TS

Owner TS is responsible for payment of customs duties, taxes and other customs payments. If the owner is the customs authority of the Russian Federation, the responsibility of the person who placed the goods in storage. Also, with the consent of the customs authority, when using TS open type, the responsibility for payment of customs duties may be imposed on the person.

The elimination of TS occurs for the following reasons:

1. upon expiration of the license;
2. at the request of the owner;

3) upon the cancellation or revocation

the customs authorities of the Russian Federation in the license

the establishment of TS With the adoption of this decision

TS becomes a temporary storage warehouse.