Until recently, delaying the temporary import of a car could be absolutely painless for the car owner. Payment of a small fine is all the required punishment. This issue was resolved at any convenient customs checkpoint that had the appropriate competence. From January 1, 2015, stricter rules will come into effect to reduce the flow of temporarily imported goods. vehicles, which will make it easier to identify offenders among their owners. Violation of the temporary import of a car will be fraught with a large fine (up to 300 thousand rubles), confiscation of the car, or the obligation to fully pay customs duties and recycling fees. The Customs Code of the Customs Union requires you to contact customs authority within 15 days after the end of the period specified in the PCD (Passenger Customs Declaration). If due to reasons beyond your control it is impossible to contact the customs authority, you must provide the relevant information to customs officers. Otherwise, absence within the specified period will be regarded as a delay in temporary import. Punishment is imposed individually, depending on the specific situation. The most unpleasant thing that can happen is the confiscation of the vehicle.
Fine for overdue temporary import in 2015 will range from 60,000 to 300,000 rubles. In addition to paying a hefty fine for overdue temporary importation, you will have to face great difficulties in extending the deadline. To the point where you have to leave the area Customs Union(and from January 1, 2015, the EAEU) and enter again. At the same time maximum term Temporary import is only 3 months. Documents are considered very scrupulously and meticulously. For any, even the most minor offense (for example, an unpaid fine for violating traffic rules or violating the visa regime), temporary import of a car may be denied. The slightest mistake in the documents or an incorrectly filled out application can also result in a refusal of temporary import.
FOR LATE TEMPORARY IMPORTATION IN 2015, CONFISCATION OF VEHICLES WAS INTRODUCED..
REFUSAL TO RENEW A VENTURE FOR VIOLATION OF TRAFFIC RULES.
WHERE TO ORDER TEMPORARY IMPORTATION?
Expired temporary import of a car? Until the end of 2014, those who have overdue the temporary import of a car have the opportunity to resolve the issue, as they say, “with little loss of life.” It is necessary now to turn to intermediaries who have experience and competence in such matters related to customs clearance. Our center’s experts will provide assistance even in the most seemingly hopeless situation. There are cases when the temporary import of a car is overdue for more than a year. Owners of such cars must pay huge fines or lose their car. Our specialists will undertake to resolve even the most serious violation of temporary import deadlines. Contacting our center will help you avoid an insoluble situation and get away with it. Everything is official, quickly, with minimal financial costs. More than 10 years of experience in solving customs difficulties. Temporary import expired? Call and order the service!
NINTH ARBITRATION COURT OF APPEALS
RESOLUTION
to verify the legality and validity of decisions
arbitration courts that have not entered into legal force
(extraction)
The operative part of the resolution was announced on August 1, 2007.
The resolution was issued in full on August 8, 2007.
The Ninth Arbitration Court of Appeal, composed of: presiding judge S., judges: M., Z., with the minutes being kept by the secretary of the court session R., having considered at the court hearing the appeal of the Central Excise Customs against the decision of the Moscow Arbitration Court of April 16, 2007. in case No. A40-6160/07-17-58 (judge B.), according to the application of Euro-Partner LLC to the Central Excise Customs to recognize the decision as illegal, with the participation of representatives: from the applicant: H. on Dov. dated December 27, 2005; from the defendant: B. by Dov. from 03.11.2005;
INSTALLED:
Euro-Partner LLC (hereinafter referred to as the company) applied to the Arbitration Court of the city of Moscow with a statement to declare illegal the resolution of the Central Excise Customs (hereinafter the customs authority) dated January 26, 2007 in the case of administrative offense N 10118000-609/2006 on bringing to administrative responsibility , provided for in Part 3 of Art. 16.19 of the Code of Administrative Offenses of the Russian Federation in the form of a fine in the amount of 148,230 rubles.
Decision dated March 30, 2006 arbitration court satisfied the stated requirements, motivating his conclusions by the fact that the case of an administrative offense was initiated before the occurrence of the administrative offense.
The customs authority did not agree with the court's decision and filed an appeal, in which it asked the decision of the first instance court to be canceled and to refuse to satisfy the applicant's demands. He believes that, in accordance with the declared customs regime, the company obliged to export the goods by August 18, 2006, but did not export them. He indicated that the company had not taken any action to notify the customs authority of the need to extend the time frame for the temporary export of goods. Believes that the customs authority has proven the objective side of the offense. He explained that the court incorrectly calculated the period of temporary export. The company did not submit a response to the appeal.
At the court hearing, the representative of the defendant supported the arguments of the appeal in full, asked to cancel the decision of the court of first instance, since he considered it illegal and unfounded on the grounds set out in the appeal, and to adopt a new judicial act in the case refusing to satisfy the stated demands. He referred to the fact that the company, without taking any action to remove goods from the customs territory of the Russian Federation, as well as to extend the terms of their import, did not complete the “temporary import” customs regime within the established time frame, in respect of which a requirement for its completion was established.
The applicant's representative supported the decision of the court of first instance, did not agree with the arguments of the appeal, considered it unfounded, asked the court's decision to be upheld and the appeal to be denied. He believes that the administrative case was initiated by the customs authority in gross violation of the law, since on the day of its initiation there was no event of an offense.
The legality and validity of the decision were verified in accordance with Art. Art. 266 and 268 of the Arbitration Procedure Code of the Russian Federation. The appellate court, having heard the explanations of the parties, examined and assessed the evidence available in the case materials, considers that the decision should be left unchanged for the following reasons.
As can be seen from the case materials, on May 18, 2006, Euro-Partner LLC customs clearance a product was presented - “barrels (kegs) made of stainless metal with an external black rubberized coating,” for beer, with the “DAS PLUG KEG” logo, capacity 30 liters, in the amount of 486 pcs., with an invoice cost of 29,160 euros. This product was issued under the “temporary import” regime under Customs Declaration No. 10118000/180506/0003133, the temporary import period was set until 08/18/2006. However, as of 08/18/2006, the specified goods from the customs territory Russian Federation not exported, the customs authority did not receive an application to extend the period of temporary import of goods from the company.
On August 18, 2006, the customs authority issued a ruling to initiate a case for an administrative offense under Part 3 of Art. 16.19 of the Code of Administrative Offenses of the Russian Federation and conducting an administrative investigation No. 10118000-609/2006 against the company, since the goods were not exported from the customs territory of the Russian Federation within the prescribed period.
The fact of an administrative offense is confirmed by Customs Declaration No. 10118000/180506/0003133, a statement on the customs regime dated May 18, 2006 and other documents obtained during the administrative investigation.
In accordance with Art. 209 of the Labor Code of the Russian Federation, temporary import is a customs regime under which foreign goods are used for a certain period (period of temporary import) in the customs territory of the Russian Federation with full or partial conditional exemption from customs duties and taxes and without the application of prohibitions and economic restrictions to these goods. character established in accordance with the legislation of the Russian Federation on government regulation foreign trade activities.
According to paragraph 2 of Art. 213 of the Labor Code of the Russian Federation, the period for temporary import of goods is established by the customs authority within the time limits specified in the Labor Code of the Russian Federation, based on the application of the person who applied for permission for temporary import, taking into account the purpose and circumstances of such import.
By virtue of paragraph 1 of Art. 214 of the Labor Code of the Russian Federation, temporarily imported goods are subject to export from the customs territory of the Russian Federation no later than the day of expiration of the period for temporary import of goods established by the customs authority or must be declared under a different customs regime in accordance with the Labor Code of the Russian Federation.
On September 18, 2006, the customs authority drew up a protocol on an administrative offense, liability for which is provided for in Part 3 of Art. 16.9 of the Code of Administrative Offenses of the Russian Federation, since the company had not exported goods from the customs territory before August 18, 2006, no application was received from the company to extend the period of temporary import of goods.
In accordance with Part 3 of Art. 16.19 of the Code of Administrative Offenses of the Russian Federation, failure to complete a customs regime in a timely manner, in respect of which a requirement for its completion has been established, entails the imposition of an administrative fine on citizens in the amount of ten to twenty times the minimum wage; on officials— from one hundred to two hundred minimum wages; on legal entities- from one-half to one-time the value of goods and (or) vehicles that were the subjects of an administrative offense, with or without their confiscation, or confiscation of the items of an administrative offense.
By resolution of January 26, 2007, in the case of administrative offense No. 10118000-609/2006, the company was found guilty of committing an administrative offense, liability for which is provided for in paragraph 3 of Art. 16.19 of the Code of Administrative Offenses of the Russian Federation and he was sentenced to an administrative fine in the amount of one half of the cost of the goods that were the subject of the administrative offense, that is, in the amount of 148,230 rubles.
From the case materials it is clear that the society was duly notified of the time and place of drawing up the protocol and consideration of the case of an administrative offense. Thus, the procedure for bringing a company to administrative responsibility has not been violated and complies with the norms of the Code of Administrative Offenses of the Russian Federation.
In accordance with Part 4 of Art. 28.1 of the Code of Administrative Offenses of the Russian Federation, a case of an administrative offense is considered initiated from the moment:
1) drawing up the first protocol on the application of measures to ensure proceedings in a case of an administrative offense, provided for in Article 27.1 of this Code;
2) drawing up a protocol on an administrative offense or the prosecutor issuing a resolution to initiate a case on an administrative offense;
3) issuing a ruling to initiate a case of an administrative offense if it is necessary to conduct an administrative investigation provided for in Article 28.7 of this Code;
4) issuing a warning or from the moment of imposition (collection) of an administrative fine at the place where the administrative offense was committed if, in accordance with Part 1 of Article 28.6 of this Code, a protocol on the administrative offense is not drawn up.
From the case materials it is clear that the decision to initiate a case of an administrative offense and conduct an administrative investigation was issued on August 18, 2006.
In accordance with paragraph 2 of Art. 9 of the Labor Code of the Russian Federation, if this Code does not establish a special procedure for calculating deadlines, to determine the start day and end day of the deadlines in customs affairs the rules established Civil Code of the Russian Federation, taking into account the provisions of paragraph 3 of Article 129 of this Code.
By virtue of Art. 190 of the Civil Code of the Russian Federation, a period established by law, other legal acts, a transaction or a court-appointed period is determined by a calendar date or the expiration of a period of time, which is calculated in years, months, weeks, days or hours.
In this case, the period for temporary import of goods was determined by the calendar date - 08/18/2006.
Thus, the last day of the period for export of goods is 08.18.2006 and the procedure for calculating the period is determined according to the rules established by Part 1 of Art. 194 of the Civil Code of the Russian Federation, that is, the export of goods must be completed on August 18, 2006 before the expiration of the time during which the defendant ceases the corresponding operations.
Under such circumstances, the conclusion of the court of first instance that the initiation of an administrative offense case on August 18, 2006, contradicts Part 2 of Art. 28.7 of the Code of Administrative Offenses of the Russian Federation, since on that day there was no corpus delicti of an administrative offense. Moreover, since the initiation of an administrative case is unlawful, all subsequent actions of the customs authority within the framework of this case are unlawful.
In this case, the appellate court proceeds from the provisions of Part 4 of Art. 1.5 of the Code of Administrative Offenses of the Russian Federation that irremovable doubts about the guilt of a person brought to administrative responsibility are interpreted in favor of this person.
Taking into account the above, the appellate court does not see any grounds for canceling or changing the decision of the first instance court, which entails leaving the appeal without satisfaction.
Taking into account the above and, guided by Art. Art. 266, 268, 269, 271 Arbitration Procedure Code of the Russian Federation,
EAEU TC Article 224. Termination, suspension and termination customs procedure temporary import (admission)
1. Before the expiration of the customs procedure for temporary import (admission), established by the customs authority, this customs procedure ends:
1) placing temporarily imported goods under the customs procedure of re-export, including in accordance with paragraph 7 of Article 276 of this Code;
2) recognition by customs authorities in accordance with the legislation of the Member States on customs regulation of the fact of destruction and (or) irretrievable loss of temporarily imported goods due to an accident or force majeure or the fact of irretrievable loss of these goods as a result natural loss under normal conditions of transportation (shipment) and (or) storage;
3) the occurrence of circumstances determined by the Commission and (or) the legislation of the Member States on customs regulation, before the occurrence of which the goods are under customs control.
2. Before the expiration of the customs procedure for temporary import (admission), established by the customs authority, this customs procedure can be completed:
1) placing temporarily imported goods under customs procedures applicable to foreign goods, on the terms provided for by this Code, with the exception of the customs procedure of customs transit, unless otherwise established by this paragraph;
2) the resumption of the customs procedure for processing on the customs territory, the operation of which was suspended in accordance with paragraph 3 of Article 173 of this Code;
3) placing temporarily imported goods under the customs procedure of customs transit, if these goods are placed under this customs procedure for transportation (transportation) through the customs territory of the Union from the territory of the Member State, the customs authority of which released the goods when they were placed under the customs procedure of temporary import ( admission) to the territory of another Member State.
3. Before the expiration of the customs procedure for temporary import (admission), established by the customs authority, the validity of this customs procedure may be suspended in the event that temporarily imported goods are placed under the customs procedure of a customs warehouse, the customs procedure of processing on the customs territory, or in cases determined by the Commission - under special customs procedure.
When determining the case of suspension of the customs procedure for temporary import (admission) as a result of placing temporarily imported goods under a special customs procedure, the Commission has the right to determine the specifics of calculation and payment of import customs duties and taxes, as well as the deadline for payment of import customs duties and taxes in relation to temporarily imported goods.
4. Temporarily imported goods may be placed under the customs procedure of re-export or under another customs procedure in one or more consignments.
5. Upon expiration of the customs procedure for temporary import (admission), established by the customs authority, the customs procedure is terminated.
For violating the temporary import period, a minor fine of 1,500 to 2,500 rubles has been established. under Article 16.18 of the Code of Administrative Offenses of the Russian Federation. At the discretion of the customs officer who will consider the case, a decision may be made to send the case to court for a decision on confiscation of the car. Such a sanction is also provided for in Article 16.18, but if the judge sees that the offense was not committed with the intent to leave the car in Russia or sell it to someone, he will rather decide on a simple fine. Another thing that threatens you is that, in accordance with the Customs Code of the Customs Union, in case of such a violation, an obligation arises to pay customs duties in full, as if the car was produced for domestic consumption. Now you have two options: - ride until a traffic cop literate in customs legislation or a traffic cop acting in tandem with a customs officer hands over your documents to customs for prosecution under Article 16.18 of the Code of Administrative Offenses of the Russian Federation. And the longer the period of delay, the greater the likelihood of confiscation. Although traffic cops who are literate in customs legislation or joint raids of the traffic police and customs officers are rare phenomena, this will not last indefinitely - go to the nearest customs office or to the checkpoint through which you are going to export the car with an application to extend the period of temporary import (you, as a foreigner, you have the right to temporary transportation within a year). Be prepared for the fact that your car will be confiscated during the administrative proceedings. At the same time, a demand for payment of customs duties will be prepared. Customs duties can be collected forcibly through the sale of cars through bailiffs. At the same time, no one is preventing you from contacting the nearest customs authority with an application to extend the temporary import period, which must be granted to you. Therefore, after you are given a fine (and a decision is made to return the car to you), ten days pass and the decision comes into force. The car must be given to you. Be sure to write your application for extradition in writing with registration at customs. If they do not issue it within 2-3 days, immediately file a complaint with the prosecutor’s office, a higher customs authority and the court. It is the customs office that will stall for time in order to collect payments. If they give it back, your deadline has been extended, take the car out immediately, at that time there will be no reason to keep the car in the Russian Federation. If they don’t give it back, act in the same way after considering the complaints. If a decision is made on confiscation, you need to complain to a higher court and convince it that you had no intention of not exporting the car from the Russian Federation, you simply forgot and were afraid to come to customs. That's basically all that can be said
