Re-import means a customs procedure according to which cargo previously exported from the customs territory is returned back within the time limits specified by law. At the same time, there is no charge for moving products across the border. A striking example of re-import is the return of products temporarily exported abroad for an exhibition or leased to foreign partners. Subsequently, the goods are returned back to the country. It should be noted that re-import does not involve changing appearance or characteristics of the product, that is, it cannot be processed abroad.
Products imported back go into free circulation. Re-import is considered the final stage of the customs procedure in relation to cargo previously exported abroad.
Conditions for applying the re-import mode
The following goods are subject to the re-import procedure:
- exported abroad as exported cargo, if no more than three years have passed since they were moved abroad, and they have not undergone any changes, other than normal wear and tear;
- those moved abroad are ok temporary export, if they were returned within the specified time and in an unchanged form, excluding normal wear and tear or changes that appeared during their use;
- products of processing of goods under the re-import regime during warranty repairs.
The application of the re-import regime is not hampered by the fact that the goods are used abroad to generate income or the implementation of operations aimed at ensuring their safety, including major repairs or maintenance. But these operations should be aimed at preserving the useful qualities of the product and maintaining it in a condition similar to that at the time of export abroad. If, as a result of repairs or modernization, the cost of the product has increased, then it is not subject to the re-import procedure.
Features of the application of customs duties
The law establishes that customs duties and other taxes are not collected during the re-import process. But in some cases it is necessary to make the following payments:
- if duties and taxes have not previously been levied;
- if payments made earlier were returned to the declarant (when re-importing exported goods, if the amount of taxes was reimbursed in connection with their export);
- if internal taxes were not paid or their amount was compensated to the declarant in the form of benefits or payments due to the export of products.
Customs duties are returned to the declarant if the goods were placed under the re-import regime when returning to the country. But the cargo must be delivered back no later than six months after its initial removal. Besides, a necessary condition receipt of compensation is considered to be payment by the declarant of customs duties when exporting products abroad.
How to place goods under re-import regime?
The placement of goods under the re-import regime is carried out by a customs officer by affixing the “release permitted” stamp to the declaration. To obtain permission to apply the re-import procedure, the declarant must fill out a cargo customs declaration, abbreviated as CCD. Moreover, information is entered into it in accordance with the rules for declaring foreign products that are imported into the country or released for free circulation.
In addition to the completed declaration, the interested party also submits a customs declaration, which was issued when exporting the products abroad. The absence of these documents will entail the refusal of the customs authority to issue a permit to place the cargo under the re-import regime.
In addition, the declarant must provide the customs officer with evidence that he was not paid compensation for internal taxes when the cargo was exported from the country. And also prove that the product has not been changed abroad, as a result of which its value has increased.
Stay up to date with everyone important events United Traders - subscribe to our
Article 292. Contents of the customs procedure for re-import
1. Re-import is a customs procedure in which goods previously exported from the customs territory of the Customs Union are imported back into the customs territory of the Customs Union within the time limits established by Article 293 of this Code without paying import customs duties, taxes and without applying non-tariff regulation measures.
2. Goods placed under the customs procedure of re-import acquire the status of goods of the Customs Union, with the exception of the goods specified in subparagraph 4) of paragraph 1 of Article 293 of this Code, which are products of processing of goods exported from the customs territory of the Customs Union in accordance with paragraph 3 of Article 253 of this Code.
Article 293. Conditions for placing goods under the customs procedure of re-import
1. Previously exported goods may be placed under the customs procedure of re-import:
1) placed under the customs procedure for export or being products of processing of goods placed under the customs procedure for processing on the customs territory, and exported from the customs territory of the Customs Union in accordance with the customs procedure for re-export, if:
these goods are placed under the customs procedure of re-import for 3 (three) years from the day following the day of their movement across the customs border when exported from the customs territory of the customs union or within another period established in accordance with paragraph 2 of this article;
these goods are in an unchanged condition, except for changes due to normal wear and tear or natural loss during normal conditions transportation (transportation), storage and (or) use (operation);
documents have been submitted to the customs authority in accordance with Article 294 of this Code;
2) placed under the customs procedure of temporary export, if these goods are imported during the period of temporary export and are in the same condition with the exception of changes due to natural wear and tear or natural loss under normal conditions of transportation (shipment), storage and (or) use (operation) , as well as changes that are allowed in relation to such goods when they are used in accordance with the customs procedure for temporary export;
3) placed under the customs procedure of processing outside the customs territory, if these goods are imported during the processing period and are in the same condition in which they were exported from the customs territory of the Customs Union, with the exception of changes due to natural wear and tear or natural loss under normal transportation conditions (transportation), storage and (or) use (operation);
4) being products of processing of goods placed under the customs procedure of processing outside the customs territory, if the purpose of processing was gratuitous (warranty) repairs and these goods are placed under the customs procedure of re-import during the processing period, with the exception of products of processing of goods, upon release of which under the customs procedure release for domestic consumption, the presence of a defect (defects) that was (were) the reason for the free (warranty) repair of these goods was taken into account.
2. In relation to certain categories of goods, by decision of the Customs Union Commission, deadlines may be established that exceed the period specified in subparagraph 1) of paragraph 1 of this article.
3. When re-importing, compensation, taxes and (or) interest on them, when the amounts of such taxes and (or) interest in connection with the export of goods from the customs territory were not paid or were returned, as well as amounts of other taxes, subsidies and other amounts, not paid or received directly or indirectly as payments, benefits or compensation in connection with the export of goods from the customs territory, is carried out in the manner and under the conditions established by the legislation of the member states of the customs union.
When re-importing, reimbursement of import customs duties, when the amounts of such duties in connection with the export of goods from the customs territory were not paid or were returned, is made in accordance with the international agreement of the member states of the customs union.
4. The declarant of the customs re-import procedure may be a person who was a declarant of one of customs procedures, specified in paragraph 1 of this article, in accordance with which the goods were exported from the customs territory of the Customs Union.
The customs legislation of the customs union may establish cases when another person may act as a declarant of the customs re-import procedure.
5. Goods are placed under the customs procedure of re-import in a member state of the customs union in which they were placed under one of the customs procedures specified in paragraph 1 of this article.
Article 294. Documents and information necessary for placing goods under the customs procedure of re-import
1. To place goods under the customs procedure of re-import, the declarant submits to the customs authority information about the circumstances of the export of goods from the customs territory of the customs union, as well as information about operations for the repair of goods, if such operations were carried out with goods outside the customs territory of the customs union.
2. To confirm the information specified in paragraph 1 of this article, the declarant submits a customs declaration accepted upon export of goods and documents confirming the date of movement of goods across the customs border upon their export.
Article 295. Refund (offset) of amounts of export customs duties
In relation to the goods specified in subparagraph 1) paragraph 1 of Article 293 of this Code, placed under the customs procedure of re-import, a refund (offset) of the paid amounts of export customs duties is made if the specified goods are placed under the customs procedure of re-import no later than 6 (six) months from the date , following the day of placing such goods under the customs export procedure.
Re-import is a procedure in which goods are imported into a country that were previously exported from its territory.
They should not have been repaired or modernized on foreign territory, and the reason for return may be identified defects or illiquidity of the goods.
Re-import is a procedure during which goods that were previously exported from the territory of the union are imported back into the territory of the union within a regulated time frame without paying duties, import customs taxes and without applying non-tariff control measures. Goods that are placed under the re-import procedure receive the status of union goods, except for goods that are processed products exported from the customs territory of the union.
In other words, this is a process when they wanted to sell the goods abroad and even took them out of Russia, but for one reason or another they returned them back. Taxes and fees that are required to be paid when transporting goods across the border are not paid in this case.
When applying this procedure, there is no payment of customs duties, and the goods themselves become classified as goods of free circulation.
What goods cannot be placed under the re-import regime?
The following types of goods cannot be placed under the re-import regime:
goods that are prohibited by law from being exported outside Russian Federation or goods that are prohibited by law from being imported into the territory of Russia;
goods that were previously exported from the territory of the Russian Federation under export regime, and, therefore, in accordance with other types of customs regime.
Also, goods for the import of which the period established by law for re-import has expired are not subject to being placed under the re-import regime.
Conditions for placing goods under re-import regime
Previously exported products or goods are placed under the re-import procedure.
In accordance with current customs legislation, products that meet the following criteria may be placed under the re-import procedure:
The products were intended for export, either processed products or re-exported goods, provided that the re-import process began no later than three years after the goods crossed the border. Products must be in their original condition, with the exception of natural loss provided for when the right conditions storage and transportation. In this case, all relevant, correctly drawn up documents must be provided to customs;
Products or goods are in the process of temporary export, provided that the deadlines are met and the condition of the goods remains unchanged;
Cargo undergoing processing outside the customs territory. The main condition here is also the original condition of the goods, which must remain unchanged, only natural losses provided for under the conditions of storage and transportation are allowed.
Products obtained after processing goods outside the customs territory. However, only if the processing was carried out for free or warranty purposes.
Required documents
What documents are required when completing the customs procedure?
The list of documents that should be provided to the customs service for the re-import procedure is as follows.
First of all, the owner or carrier of the cargo must provide customs information about how and under what circumstances the goods crossed the Russian border. That is, first of all, the documents must contain information about the circumstances of the initial export of goods. Such documents include:
customs declaration that was accepted when exporting goods;
documents confirming the very fact of the initial export of goods and the circumstances under which it took place;
documentation indicating the moment the goods crossed the border of the customs union;
information on the repair of goods carried out outside the customs union (if it took place).
Thus, as supporting documents, a declaration is submitted, which was drawn up for this cargo at the time of departure from Russian territory, documents indicating the day of crossing the state border at the time of departure, as well as other papers that can confirm the accuracy of the stated information. In this case, these documents must be submitted to the customs authority no later than one month before the procedure for declaring goods. The maximum period for consideration of a request is one month.
Information about the repairs performed is also required if it was outside the Russian Federation.
In view of the above, the following information must be provided:
To place goods under the re-import regime, the declarant must provide the customs authorities with information about the export of goods from the territory of Russia.
To confirm the information, the declarant must provide the customs declaration that was issued when exporting the goods, and documents confirming the date of movement of the goods when they were exported across the border.
Offset (refund) of customs export duties
In relation to goods that are placed under the re-import procedure, previously paid amounts of customs export duties are offset (refunded).
In this case it must be done next condition: these goods are placed under the re-import regime no later than six months from the day following the day these goods were placed under the export regime.
Still have questions about accounting and taxes? Ask them on the accounting forum.
Re-import: details for an accountant
- Tax news (St. Petersburg and Leningrad region) No. 5/2005
Persons under the customs regime of “re-import”. For this purpose... customs authorities will be strengthened. In particular, when re-importing goods, the declarant, in order to obtain exemption... from the tax authority, information about the re-import of goods by the same persons who...
- Goods for export: how to apply a zero rate and get a VAT deduction?
And, for example, in the customs regime of re-import. That is, previously exported goods...
- Licensing of Foreign Economic Activity
Products); - import of goods (works, services); - re-import of goods (import of previously exported goods...
- Market research for the extraction, production and sale of precious metals in the Russian Federation
Goods for processing in re-import mode (return in an unchanged condition previously...
- Export and re-export: refuting the similarities
Re-import of goods is a customs procedure involving the re-import into the country of goods that were previously exported abroad. The rules governing re-import are contained in Chapter 39 of the Customs Code of the Customs Union. The customs re-import procedure is carried out without re-paying customs duties and taxes when crossing the border. The customs re-import procedure is possible for goods that remain in the same condition as before export. As a rule, re-import is typical for goods that have not been sold or those that were rejected by the buyer for some reason (for example, a product of poor quality or defective).
Goods placed under the customs re-import procedure acquire the status of goods released for free circulation. The customs re-import regime can be used before the expiration of a three-year period from the date of export of goods from the customs territory. However, in some cases this period may be extended by special decision, for example for complex technical equipment(construction, mining, etc.).
To place goods in customs regime re-import must be submitted to the customs authority:
- Information about the circumstances of the re-importation of goods written in free form;
- Information about repairs, if any;
- Documents confirming the date of movement of goods across the border;
- A customs declaration accepted by the Russian customs authority when exporting goods.
All this must be provided to the customs authority no later than 30 days before declaring the goods. The request is considered no more than 30 days. If refused, the person who sent the request is sent a letter stating the reasons for the refusal. In case of absence necessary documents or information, the FCS within 15 days notifies in writing of the need to provide additional information.
Despite the fact that re-import is carried out without payment of customs duties and taxes, the payment of taxes and duties that were returned upon export in accordance with the procedure established by the legislation of the Russian Federation on taxes and fees is established by law.
So, when re-importing, the following is returned to the budget:
- Amounts of internal subsidies and taxes that were not paid or were received as compensation when exported from the territory of Russia;
- Amounts of imported customs duties, taxes and interest on them, if they were reimbursed or not collected.
The use of goods for profit, as well as their repairs (except for capital repairs), maintenance and other operations that are necessary to preserve consumer properties and maintain the condition in which they were on the day of export from the territory of the Russian Federation do not prevent them from being placed under the re-import procedure . Temporary wear and tear is also allowed under normal conditions of use, transportation or storage. However, modernization or any other operation that leads to an increase in the value of the goods compared to the value on the day of export is not allowed.
The placement of re-imported goods into re-import is accompanied by a number of conditions that are contained in Article 293 of the Labor Code of the Union.
First of all, this article lists the customs procedures that accompanied the export of goods from the customs territory of the union, which subsequently allow the use of re-import.
These procedures are:
- -export;
- - processing in the customs territory, if processed products were exported;
- - temporary export;
- -processing outside the customs territory, if goods are imported that have not been subjected to processing operations, or products of processing of goods that were exported for the purpose of processing for free (warranty) repairs.
Placing goods under the re-import procedure is possible if a number of conditions are met:
- 1) when exported from the customs territory of the Russian Federation, the goods were in free circulation or were products of processing of foreign goods;
- 2) the goods are declared for the re-import procedure within three years after they crossed the customs border upon export, given period may be extended under certain circumstances, which will be discussed below;
- 3) the goods are in the same condition in which they were exported from the customs territory of the Russian Federation, with the exception of changes that occurred due to natural wear and tear or natural loss under normal conditions of transportation, storage or use (operation);
- 4) the amounts of import customs duties, taxes, subsidies and other amounts subject to return to federal budget when re-importing goods.
Goods that cannot be placed under the re-import regime include :
- ·foreign goods;
- · Russian goods exported from the customs territory of the Customs Union in accordance with types of customs regimes other than the export regime;
- · Russian goods that, although they were exported in accordance with the export regime, are re-imported after the expiration of the established deadlines for re-import;
- ·goods prohibited for import into Russia and export outside its borders in accordance with Russian legislation.
Paragraph 2 of Article 293 of the Labor Code of the Union provides for the possibility of establishing a period exceeding three years by decision of the Customs Union Commission. In order to implement this provision, the Decision of the Customs Union Commission dated September 20, 2010 N 375 “On some issues of application of customs procedures” defines categories of goods for which the period of placement under the re-import procedure may exceed the period established by the Labor Code of the Union, which includes goods used for construction, industrial production, mining and other similar purposes, as well as goods exported in the export procedure, to ensure the functioning of embassies, consulates and other official representative offices of the member states of the Customs Union outside the customs territory of the union, in respect of which, in accordance with the legislation of the member states of the Customs Union Union decided to extend the period for placing these goods under the re-import procedure. Thus, the Commission's decision defines the purpose of the export of goods.
The procedure for extending the period for re-importation of goods in the case under consideration is established by the Federal Law “On Customs Regulation in the Russian Federation” (Article 286). To extend the period, the declarant, no later than 30 days before the day of declaration of goods, sends a reasoned request to the federal executive body authorized in the field of customs affairs , i.e. to the Federal Customs Service. The request must set out the circumstances of the export of goods, accompanied by the customs declaration that accompanied the export of goods, as well as documentation :
- 1) confirming circumstances of the export of goods;
- 2) testifying to the date the goods crossed the customs border of the union;
- 3) containing information about operations for the repair of goods outside the customs territory of the union, if they were carried out.
The request is considered within no more than 30 days, under certain conditions or more, for example, when not all necessary documents are submitted. In this case, the request is considered within 15 days from the date of their submission.
Noteworthy is the provision of Article 286 of the Law, according to which the decision to extend the period for re-import of goods is made by the head structural unit The Federal Customs Service, whose competence includes issues of application of customs procedures, or a person replacing him. The decision to extend the period must be brought to the attention of the declarant and the customs authority in the region of whose activity the declaration of goods for re-import will be carried out.
In addition to the procedures for export and processing in the customs territory, goods can be exported under the temporary export procedure, in which case they must be imported back within the period of temporary export.
Goods placed under the processing procedure outside the customs territory must be imported back within the processing period.
At the same time, re-import in the re-import procedure of previously exported goods in the temporary export procedure is possible subject to a three-year period, only in this case the re-import is exempt from paying customs duties and taxes. To comply with this condition, the interested enterprise must import previously exported goods before the expiration of the specified period.
If the three-year period is not met, the enterprise concerned must place the “re-imported” goods under the procedure of release for domestic consumption, which requires payment of customs duties, taxes and compliance with all restrictions established by the legislation on government regulation foreign trade activities, i.e. we're talking about about additional costs.
Another necessary condition for placing back imported goods under the re-import procedure is unchanged condition of goods (only changes caused by natural wear and tear that occur under normal conditions of use (operation) or transportation and storage are taken into account).
It should also be noted that the condition of the goods may change under other circumstances. For example, during loading and unloading, as a result of incorrect actions, the goods were damaged, including to the point of impossibility of operation. Such circumstances may arise before the goods are delivered to a foreign customer, i.e. the supplier has an obligation to deliver new product or carry out repair operations to restore damaged goods. Damaged goods, as a rule, must be returned to the supplier, since, depending on the nature of the damage, restoration work only possible at the manufacturer's facility. The return of damaged goods can be carried out in the procedure of release for domestic consumption, which, as a rule, the customs authorities insist on, but then it is necessary to pay customs duties, taxes and comply with all restrictions established by the legislation on state regulation of foreign trade activities.
In a similar way, the identity of goods previously exported in accordance with the export procedure and goods placed under the re-import procedure, the fact and time of their export, as well as the fact that the goods are Russian, must be established (confirmed). The burden of proving these circumstances rests with the interested party.
As a rule, confirmation of these circumstances, in particular the fact and moment of export of goods, is customs declaration. If it is absent and if the date of export is not confirmed “in a way that does not raise doubts,” the moment of export of goods of Russian origin (before December 31, 1991 - USSR) is considered the day of manufacture of the goods. In the absence of documents indicating the day of manufacture of the goods, an examination may be carried out.