Customs transit

The concept of "customs transit" is disclosed in article 215 of the relevant Customs Union code. According to the text, all foreign goods are under surveillance. Along with this, objects can move not only through the territory of the union, but also within other states that are not its members.

According to the earlier acting code, the customs transit was divided into two categories. In this case, the first was represented by a special procedure. This procedure was called "internal customs transit". The second group was a special regime established by law. It was called "international customs transit". Today the latter concept is abolished.

Customs transit provides for the movement of objects from the customs authorities of departure to the appropriate destination. Of all the available control measures, only non-tariff and technical regulation measures are applied in the implementation of the movement . Customs transit does not provide for the application of customs duties, restrictions and prohibitions.

Previously, the code in effect envisaged moving only foreign goods within the framework of the procedure. In accordance with the Customs Code today, customs transit is allowed to use in the following cases:

1. When transporting foreign goods in the direction from the relevant authority at the place of departure to a similar authority at the place of arrival.
2. When moving foreign objects from the customs office at the place of arrival in the direction of the relevant representation within the customs area.
3. When transporting foreign goods between authorized bodies that are located in the same surveillance zone.
4. When moving objects of the customs union from the supervisory authority of departure to the body of arrival. Transportation is carried out through the territory of a country that is not a member of the Union.

Article 217 defines measures to ensure customs transit. Among the main measures are the following:

1. Ensuring timely payments of duties and taxes applicable to transported foreign objects.
2. Accompanying the movement.
3. Determination of the route, according to which the transportation will be carried out.

Similar measures were set in the earlier code.

At the same time, the definition of the route was considered as an independent measure to ensure compliance with the norms established by law. In addition, this measure was used in cases that were identified by the risk management system.

In accordance with the Customs Code, there was no provision for payment of taxes and payments in a number of cases. This allowed eliminating a potentially corrupt element from the legislation.

Customs escort of vehicles transported within the framework of customs transit, provides support for officials, representatives of customs authorities or other organizations authorized in accordance with the code.

Decision on securing this measure is allowed in certain cases. These include:

1. The presence of certain prerequisites, which are determined by the system for risk management.
2. Lack of sufficient security for payment of duties and taxes on importation by the declarant or the carrier.
3. Repeated failure to fulfill the obligations imposed on the declarant for moving objects in the framework of the customs transit procedure. A prerequisite for this is the entry into force of decisions on administrative responsibility and the enforcement of at least one of them.
4. Non-payment of taxes and duties by the carrier.