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Customs regimes

customs regime- a customs procedure that determines a set of requirements and conditions, including the procedure for applying customs duties, taxes and prohibitions and restrictions in relation to goods and vehicles, established in accordance with the legislation of the Russian Federation on state registration. regulation of foreign trade activities, as well as the status of goods and vehicles for customs purposes, depending on the purpose of their movement across the customs border and use in the customs territory of the Russian Federation or outside it.

A participant in foreign economic activity has the right at any time to choose anycustoms regimeor change it to another, regardless of the nature, quantity, country of destination or country of origin of the goods.

Next, we will consider all the existing customs regimes, in order to learn more about the regime you are interested in, click on the regime name.

Release of goods for domestic consumption-customs regimeunder which goods imported into the customs territory of the Russian Federation remain in this territory without the obligation to re-export them.

Temporary import (export)-customs regime, in which the use of goods is allowed with full or partial exemption from customs duties, taxes and without the application of economic policy measures. Must be returned in unaltered condition. Temporary importation (exportation) of goods is allowed only upon presentation of an obligation to re-export (import) and ensure the payment of customs duties. The terms of temporary importation are established by the customs authority of the Russian Federation and cannot be more than 2 years.

International customs transit -customs regime, in which foreign goods are moved through the customs territory of the Russian Federation under customs control between the place of their arrival in the customs territory of the Russian Federation and the place of their departure from this territory (if this is part of their journey, which begins and ends outside the customs territory of the Russian Federation) without paying customs duties, taxes, as well as without the application to goods of prohibitions and restrictions of an economic nature, established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities.

Reimport-customs regime, in which goods previously exported from the customs territory of the Russian Federation are imported into the customs territory of the Russian Federation within the established time limits (subparagraph 2 of paragraph 1 of Article 235) without paying customs duties, taxes and without applying economic prohibitions and restrictions to goods established in accordance with the legislation RF on state regulation of foreign trade activities.

Re-export-customs regime, in which goods previously imported into the customs territory of the Russian Federation are exported from this territory without payment or with a refund of the paid amounts of import customs duties, taxes and without applying economic prohibitions and restrictions to goods established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities .