Release of goods for domestic consumption-customs regimeunder which goods imported into the customs territory of the Russian Federation remain in this territory without an obligation to re-export them.
The application of the customs regime of release for domestic consumption is regulated by the following documents
Considering that in most cases, when goods are released into the customs territory of the Russian Federation, all main types ofcustoms payments, you can also highlight:
In addition to the above, there are a number of documents that provide for additional requirements for the importation into the customs territory of the Russian Federation (in the mode of release for domestic consumption) of certain types of goods, for example, weapons, food, cultural property, etc. These requirements are classified as prohibitions and restrictions provided for by the legislation of the Russian Federation on state regulation of foreign trade activities.
The application of the customs release regime for domestic consumption provides for several options for the release of goods.
Conditional release of goodsexempt from paymentcustoms duties, taxes, or conditional release without providing the necessary permits confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation, as well as conditional release upon granting a deferment or installment payment of customs payments or in the event of actual non-receipt of customs duties and taxes to the account of the customs authority.
Conditionally released goods continue to retain the status of being under customs control and are treated as foreign goods.
The use of the customs regime of release for domestic consumption, with the existing benefits for the payment of customs duties, may have its own characteristics.
For example, when placing humanitarian aid under the customs regime of release for domestic consumption, a full exemption from payingimport customs payments(Decree of the Government of the Russian Federation of April 4, 1999 No. 1335 "On Approval of the Procedure for Providing Humanitarian Aid (Assistance) to the Russian Federation"), while the complete or partial sale of humanitarian aid is prohibited.
Restrictions are also provided in the case of the import of goods as a contribution to the authorized (share) capital of enterprises with foreign investments. In this example, the release regime for domestic consumption is also declared, but in view of the provision of benefits in relation to imported goods (exemption from customs duty, and for technological equipment and value added tax), conditional release requirements related to the ban on the sale of such goods are applied
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In cases where the conditional release of goods in the mode of release for domestic consumption was carried out by the customs authorities without submitting documents confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, such goods are not subject to transfer to third parties, including by selling them or alienating them in any other way, and in cases where restrictions on the import of these goods are established in connection with checking the quality and safety of these goods, then a ban is imposed on their use (exploitation, consumption) in any form.
Features of the customs declaration of goods placed undercustoms release regime for domestic consumption, provide