This document was drafted by the Federal Customs Service under the federal law On Customs Regulation in the Russian Federation.
Under Part 1 of Article 204 of the federal law On Customs Regulation in the Russian Federation, goods are to be declared online. However, the Government has the authority to compile a list of goods, customs procedures and cases when customs declarations can be submitted in writing.
The resolution reads that the following goods can be declared in writing:
- goods related to information that is considered a state secret: this item was included because the documents for the declared goods that constitute state secrets can only be filed in writing;
- goods that are subject to the customs liquidation procedure or relinquishment to the state: this item was included because these goods cannot be transferred from the customs authority to the Federal Agency for State Property Management without the original hard copy of the customs declaration, as stipulated in the federal legislation on accounting and tax management;
- goods that are subject to a special customs procedure: this item was included because a specific simplified declaration procedure is applicable to such goods. In particular, this group includes goods that are moved across the customs border of the Customs Union and are needed for disaster prevention and relief and other emergencies situations, for organising and holding the 22nd Winter Olympic Games and the 11th Winter Paralympic Games in Sochi in 2014 and other official international sports events, as well as several other types of goods;
- goods that are sent as international mail: this item was put on the list because the declaration of goods that are sent as international mail must be supplemented with hard copies of documents, as stipulated in the Universal Postal Union convention.
In accordance with Clause 4 of Article 322 of the federal law On Customs Regulation, during the transition period that will last until 1 January 2014 the declarant is free to choose between declaring all types of goods online or in writing.
The implementation of this resolution will allow some groups involved in foreign economic activity to choose between the online and written declaration of goods, which will help to optimise their customs declaration expenses.
