There has been approved the Procedure for making customs operations with goods at arrival to the customs territory of the Russian Federation in sea ports and their transferring from places of arrival to places of temporary storage
There has been approved the Procedure for making customs operations with goods at arrival to the customs territory of the Russian Federation in sea ports and their transferring from places of arrival to places of temporary storage
By
the Order of the Federal Customs Service of Russia N 510 of
March 18, 2010 (document is in Russian) (has been registered
in the RF Ministry of Justice N 16991 of April 23, 2010), there
has been approved
the Procedure for making customs clearance and customs control
of goods arriving in caddies to the customs territory of the
Russian Federation through sea offshore posts to cross the RF
state boarder or sea ports opened for international freight
traffic and calling of foreign vessels, and transferring
to warehouses of temporary storage locating outside sea ports.
At application of
the Procedure as measure for observance of customs legislation
of the Russian Federation at internal customs transit of goods,
there shall be used security of customs payments, including
general security, size of which shall not be more than
300 mln. rubles.
The Order shall putt into effect upon expiation of 90 days
since the day of its official publication (has been published
in the Russian Newspaper, 93, 30.04.2010).
In
should be noticed, that in December 2009, the amendments have
been putted to the RF Tax Code, which have established the declarative
procedure for the value-added tax reimbursement, pursuant to
which the taxpayers can make deduction (return) of the tax sum
declared to reimbursement in tax declaration before termination
of carrying out cameral tax inspection. Under results of observance
of established requirements by the taxpayer and absence of arrears
on taxes, debt on according fees and (or) penalties, the tax
body shall make the decision on reimbursement of the tax sum
or on refusal in it.
The Order has been registered in the RF Ministry of Justice
N 16953 of April 21, 2010.
