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THE CUSTOMS CODE OF THE RUSSIAN FEDERATION

No 61-FZ of May 28, 2003

Adopted by the State Duma on April 25, 2003

PART I GENERAL PROVISIONS

Chapter 1 Basic Principles


Article 1. Customs Regulations and the Customs System of the Russian Federation
Article 2. Customs Territory and Customs Border of the Russian Federation
Article 3. Customs Legislation of the Russian Federation. Legal Acts of President and Government of the Russian Federation
Article 4. Validity of Statutes of Customs Legislation and other Legal Acts of the Russian Federation
Article 5. Legal Acts of the Federal Customs Authority
Article 6. Requirements Laid to Statutes of Customs Legislation, Other Legal Acts of the Russian Federation, and Legal Acts Issued by the Federal Customs Authority
Article 7. Application of Customs Tariff Regulations, Prohibitions and Restrictions Stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities and Statues of Federal Legislation on Customs Duties and Taxes
Article 8. Application to Customs of International Treaties of the Russian Federation
Article 9. Determination of Time Terms Established by This Customs Code
Article 10. Handling of Information Received by the Customs Authorities
Article 11. Definitions of Basic Terms Used in the Customs Code

Chapter 2 The Basic Principles Regulating the Conveyance of Merchandise and Means of Transport Across the Customs Border


Article 12. Conveyance of Merchandise (including currencies and hard currency securities) and Means of Transport across the Customs Border
Article 13. Observance of Prohibitions and Restrictions during Conveyance of Merchandise across Customs Border
Article 14: Customs Registration and Customs Control
Article 15. Use and Disposal of Merchandise and Means of Transport
Article 16. Obligations Pertaining to Customs Clearance Procedures
Article 17. Guarantees of Proper Fulfilment of Provisions of this Customs Code

Chapter 3 Customs-related Activities


Article 18. Customs-Related Activities
Article 19. Registers of Juridical Persons Performing Customs-Related Activities
Article 20. Entering Juridical Persons in Registers of Juridical Persons Performing Customs-Related Activities
Article 21. Certificate on Entry of Juridical Person into one of Registers of Juridical Persons Performing Customs-Related Activities
Article 22. Removal of Juridical Person from Registers of Juridical Persons Performing Customs-Related Activities

Chapter 4 Information and Consulting


Article 23. Procurement of Information Substantiating Reasons for Decision-Making, Action (Inaction)
Article 24. Information on Legal Statutes in Sphere of Customs System
Article 25. Consulting on Issues of the Customs system and Other Issues in Competence of the Customs Authorities

Chapter 5 Customs Statistics


Article 26. Customs Statistics pertaining to Foreign Trade of the Russian Federation
Article 27. Special Customs Statistics
Article 28. Documents and Information Used for Statistical Purposes

Chapter 6. The Country of Origin of Goods. Nomenclature of Goods Subject to Foreign Trade


Article 29. Sphere of Application of This Chapter
Article 30. Determination of the Country of Origin of Goods
Article 31. Goods and Commodities Wholly Produced in a Given Country
Article 32. Criteria for Goods Processing Sufficiency
Article 33. Peculiarities of Determining the Country of Origin of Goods
Article 34. Verification of Country of Origin of Goods
Article 35. Declaration of the Country of Origin of Goods
Article 36. The Certificate of Origin of Goods
Article 37. Submission of Documents Certifying the Country of Origin of Goods
Article 38. Additional Terms of Merchandise Customs Clearance while Determining the Country of their Origin

Chapter 7 Appeals to Decisions, Actions (Inaction) of Customs Offices and Customs Officers


Article 45. Right to Appeal
Article 46. Appeal Procedures
Article 47. Procedures for Lodging Complaints to a Decision, Action (Inaction) of Customs Office or its Officer
Article 48. Time Limits for Filing Complaints to a Decision, Action (Inaction) of Customs Office or Its Officer
Article 49. Restoration of Time Terms for Filing Complaints to a Decision, Action (Inaction) of Customs Office or Its Officer
Article 50. Form and Content of a Complaint to a Decision, Action (Inaction) of Customs Office or its Officer
Article 51. The Consequential Effect of Complaint to a Decision, Action (Inaction) of Customs Office or its Officer
Article 52. Rationale for Rejecting Complaint to a Decision, Action (Inaction) of Customs Office or its Officer
Article 53. Withdrawal of Complaint to a Decision, Action (Inaction) of Customs office or its Officer
Article 54. The Customs Office Considering Complaint to a Decision, Action (Inaction) of Customs office or its Officer
Article 55. Time Limits Allocated for Considering Complaints to a Decision, Action (Inaction) of Customs Office or its Officer
Article 56. Resolution of Customs Authorities with regard to Complaint to a Decision, Action (Inaction) of Customs Office or its Officer
Article 57. Simplified Complaint Procedures with regard to a Decision, Action (Inaction) of Customs Office or its Officer

PART II CUSTOMS PROCEDURES

SECTION 1 CUSTOMS REGISTRATION / CLEARANCE

Chapter 8 General Provisions Pertaining to Customs Registration


Article 58. The Sphere of Application of this Chapter
Article 59. Customs Registration Procedures
Article 60. Commencement and Completion of Customs Registration Formalities
Article 61. Permission for Customs Operations by the Customs Authorities
Article 62. Time and Place of Customs Registration with Regard to Goods and Means of transport
Article 63. Documents and Information Required for the Fulfilment of Customs Registration
Article 64. Presence of Interested Persons of their Representatives during Customs Registration
Article 65. Language of Customs Registration
Article 66. Customs Clearance and Control Measures Exercised by Other State Bodies
Article 67. Top-priority Customs Registration' Order
Article 68. Special Simplified Customs Control Procedures for Specific Persons

Chapter 9 Entry of Merchandise to the Customs Territory of the Russian Federation


Article 69. Timing and Place of Entry of Merchandise and Means of Transport to the Customs Territory of the Russian Federation
Article 70. Measures Taken in Case of Accidents, Force Majeure, or other Circumstances
Article 71. Preliminary Notification of Customs Authorities of the Entry of Merchandise and/or Means of Transport to the Customs Territory of the Russian Federation
Article 72. Submission of Documents and Information in instances of the Entry of Merchandise and Means of transport to the Customs Territory of the Russian Federation
Article 73. Documents and Information Submitted to the Customs Authorities in instances of the International Shipment of Goods by Motor Vehicle
Article 74. Documents and Information Submitted to the Customs Authorities in instances of the International Shipment of Merchandise by Seagoing Vessel (Riverboat)
Article 75. Documents and Information Submitted to Customs Authorities in instances of the International Shipment of Merchandise by Air Transport
Article 76. Documents and Information Submitted to Customs Authorities in instances of the International Shipment of Merchandise by Railway Transport
Article 77. Operations with Goods and Means of transport at a Customs Terminal
Article 78. Unloading and Transhipment of Merchandise at a Customs Terminal

Chapter 10 Domestic Customs Transit


Article 79. Domestic Customs Transit
Article 80. Permission for Domestic Customs Transit
Article 81. Transit Declaration
Article 82. Time Terms for Domestic Customs Transit
Article 83. Identification of Goods and Documents Thereto
Article 84. Equipment of Means of transport, Containers and Removable Truck Bodies for Haulage of Merchandise under Customs Seals and Stamps
Article 85. Place of Destination of Merchandise subject to Domestic Customs Transit Procedure
Article 86. Measures for Effecting Observance of Statutes of Customs Legislation of the Russian Federation with regard to Domestic Customs Transit
Article 87. Customs Escort
Article 88. Obligations of Carrier pursuant to Domestic Customs Transit
Article 89. Transhipment, Unloading, Loading and Other Cargo-Handling Operations
Article 90. Responsibility of Carrier and Forwarder pursuant to Domestic Customs Transit
Article 91. Measures Taken in Case of Accident, Force Majeure or other Circumstances
Article 92. Completion of Domestic Customs Transit

Chapter 11 Customs Carrier


Article 93. Customs Carrier
Article 94. Terms of Entry into Register of Customs Carriers
Article 95. Application for Entry into the Register of Customs Carriers
Article 96. Certificate of Entry into the Register of Customs Carriers
Article 97. Obligations of the Customs Carrier
Article 98. Withdrawal of Certificate of Entry into the Register of Customs Carriers

Chapter 12 Temporary Storage of Goods


Article 99. Temporary Storage of Goods
Article 100. Temporary-Storage Warehouses
Article 101. Placement of Goods at Temporary-Storage Warehouses
Article 102. Documents Required for Placing Goods at a Temporary-Storage Warehouse
Article 103. Terms of Temporary Storage
Article 104. Operations with Goods Placed in a Temporary-Storage Warehouse
Article 105. Damaged or Ruined Merchandise
Article 106. Types of Temporary-Storage Warehouses
Article 107. Technical and Engineering Requirements to Facilities and Location of Temporary-Storage Warehouses
Article 108. Owners of Temporary-Storage Warehouses
Article 109. Terms of Entry into the Register of Owners of Temporary-Storage Warehouses
Article 110. Application for Entry into the Register of Owners of Temporary-Storage Warehouses
Article 111. Certificate of Entry into the Register of Owners of Temporary-Storage Warehouses
Article 112. Obligations of the Owner of a Temporary-Storage Warehouse
Article 113. Withdrawal of Certificate of Entry into the Register of Owners of Temporary-Storage Warehouses
Article 114. Operations with Merchandise in case of Exclusion of the Owner of a Temporary-Storage Warehouse from the Register of Owners of Temporary-Storage Warehouses
Article 115. Storage of Merchandise at Customs Temporary-Storage Warehouses
Article 116. Peculiarities of Temporary Storage of Goods Transported by Railway
Article 117. Temporary Storage at a Warehouse Owned by Goods Recipient
Article 118. Placement of Goods in a Temporary-Storage Warehouse by Customs Authorities

Chapter 13 Exportation of Goods from the Customs Territory of the Russian Federation


Article 119. Place and Time of Departure of Goods and Means of transport from the Customs Territory of the Russian Federation
Article 120. Submission of Documents and Information
Article 121. Loading of Goods to Means of transport Departing from the Customs Territory of the Russian Federation
Article 122. Requirements of Goods at their Departure from the Customs Territory of the Russian Federation

Chapter 14 Declaration of Goods


Article 123. Goods Liable for Declaration
Article 124. Declaration of Goods to the Customs Authorities
Article 125. Places for Declaring Goods
Article 126. Declarant
Article 127. Declarants Rights and Obligations
Article 128. Peculiarities of Declaring Goods with Different Names within the Same Consignment
Article 129. Time Limits for Submitting a Customs Declaration
Article 130. Preliminary Declaration of Goods
Article 131. Submission of Documents pertaining to the Declaration of Goods
Article 132. Acceptance of a Customs Declaration
Article 133. Amendments of and Additions to a Customs Declaration
Article 134. Withdrawal of a Customs Declaration
Article 135. Incomplete Customs Declaration
Article 136. Periodic Customs Declaration
Article 137. Peculiarities of Declaring Russian Goods during their Exportation from the Customs Territory of the Russian Federation
Article 138. Periodic Temporary Customs Declaration of Russian Goods

Chapter 15 Customs Agent


Article 139. Customs Broker (agent)
Article 140. Terms of Entry onto the Register of Customs Agents
Article 141. Application for Entry onto the Register of Customs Brokers (Proxies)
Article 142. Certificate of Entry onto the Register of Customs Brokers (Proxies)
Article 143. The Rights of a Customs Broker (agent)
Article 144. Obligations and Responsibilities of a Customs Broker (agent)
Article 145. Withdrawal of Certificate of Entry onto the Register of Customs Brokers (Proxies)
Article 146. Certified Specialist in Customs Clearance Procedures
Article 147. Attestation for Compliance with Qualification Requirements
Article 148. Grounds for the Annulment of a Qualification Certificate [Licence] for Specialists in Customs Clearance Procedures

Chapter 16 Release of Goods


Article 149. Terms of Release of Goods
Article 150. Release of Merchandise prior to the Submission of Customs Declaration
Article 151. Conditional Release of Goods
Article 152. Time terms of Release of Goods
Article 153. Additional Stipulations for the Release of Goods
Article 154. Release of Goods in Case of Lawsuit pursuant to Administrative Offence

SECTION 2 CUSTOMS PROCEDURES

Chapter 17 General Provisions Pertaining to Customs Procedures


Article 155. Customs Procedures
Article 156. Choice and Change of the Customs Procedure
Article 157. Subjecting Goods to the Customs Procedure
Article 158. Observance of Restrictions and Prohibitions pertaining to Goods Subjected to Customs Procedures
Article 159. Documents and Information Confirming Observance of the Customs Procedure
Article 160. Guarantees of Observance of Customs Procedures
Article 161. Responsibility to Confirm Observance of Terms and Conditions pursuant to Subjecting Goods to the Customs Procedure
Article 162. Documents and Information Confirming Observance of the Customs Procedure

Chapter 18 Primary Customs Procedures


1. Release for Domestic Consumption

Article 163. Content of the Customs Procedure
Article 164. Status of Goods Subject to the Customs Procedure of Release for Domestic Consumption

2. Export

Article 165. Content of the Customs Procedure
Article 166. Terms and Conditions of Subjecting Goods to a Customs Procedure

3. International Customs Transit

Article 167. Content of the Customs Procedure
Article 168. Terms and Conditions of Subjecting Goods to the Customs Procedure
Article 169. Application to International Customs Transit of Rules and Requirements Applicable to Domestic Customs Transit in accordance with this Customs Code
Article 170. Transhipment of International Transit Merchandise and Other Operations with Transit Merchandise
Article 171. Completion of the Customs Procedure
Article 172. Peculiarities of Application of the Customs Transit Procedure

Chapter 19 Customs Economic Procedures


1. Inward Processing Procedure

Article 173. Content of a Customs Procedure
Article 174. Terms of Placement of Goods under a Customs Procedure
Article 175. Identification of Goods in Compensating Products
Article 176. Goods Processing Operations
Article 177. Time Terms of Goods Processing Operations
Article 178. Rate of Yield for Compensating Products
Article 179. Permit for Inward Processing Procedure
Article 180. Issuance of Permit for the Inward Processing Procedure
Article 181. Withdrawal of a Permit for Goods Processing
Article 182. Exemption of Compensating Products from Export Duties. Application to Compensating Products of Prohibitions and Restrictions pursuant to Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities
Article 183. Wastes
Article 184. Residues
Article 185. Completion and Suspension of the Customs Procedure
Article 186. Equivalent Compensation

2. Processing for Domestic Consumption

Article 187. Content of the Customs Procedure
Article 188. Terms of Placement of Goods under the Customs Procedure
Article 189. Identification of Goods in Compensating Products
Article 190. Goods Processing Operations
Article 191. Time Terms of Goods Processing Operations
Article 192. Permit for Processing Goods for Domestic Consumption
Article 193. Issuance of Permit for Processing Goods for Domestic Consumption
Article 194. Wastes and Residues
Article 195. Completion of the Customs Procedure
Article 196. Peculiarities of Application of Rates Customs Duties with regard to Compensating Products

3. Outward Processing Procedure

Article 197. Content of the Customs Procedure
Article 198. Terms of Placement of Goods under Customs Procedure
Article 199. Identification of Goods in Compensating Products
Article 200. Goods Processing Operations
Article 201. Time Terms of Goods Processing Operations
Article 202. Rate of Yield for Compensating Products for the Customs Clearance Purpose
Article 203. Permit for the Outward Processing Procedure
Article 204. Issuance of Permit for Outward Processing Procedure
Article 205. Withdrawal of a Permit for Goods Processing
Article 206. Substitution of Compensating Products by Foreign Goods
Article 207. Application of Partial of Complete Exemption of Compensating Products from Customs Duties and Taxes
Article 208. Completion of the Customs Procedure

4. Temporary Importation

Article 209. Content of the Customs Procedure
Article 210. Terms of Placement of Goods under the Customs Procedure
Article 211. Restrictions on Use and Disposal of Temporarily Imported Goods
Article 212. Application of Customs Duties and Taxes
Article 213. Time Terms of Temporary Importation
Article 214. Completion and Suspension of the Customs Procedure

5. Bonded [Customs] Warehouse

Article 215. Content of the Customs Procedure
Article 216. Bonded Warehouses
Article 217. Terms of Placement of Goods under the Customs Procedure
Article 218. Time Terms of Storage of Merchandise in a Bonded Warehouse
Article 219. Operations with Goods Stored in a Bonded Warehouse
Article 220. Exemption of Export Goods from Dutiable Payments and Indemnity of Paid Taxes and Duties
Article 221. Broken Down, Perished or Damaged Merchandise
Article 222. Determination of Goods Customs Value at instance of their Release for Free Circulation
Article 223. Completion of Customs Procedures
Article 224. Types of Bonded warehouses
Article 225. Technical and Engineering Requirements to Facilities and Location of Bonded Warehouses
Article 226. Owners of Bonded warehouses
Article 227. Terms of Entry onto the Register of Owners of Bonded Warehouses
Article 228. Application for Entry onto the Register of Owners of Bonded Warehouses
Article 229. Certificate of Entry onto the Register of Owners of Bonded Warehouses
Article 230. Obligations of the Owner of a Bonded Warehouse
Article 231. Withdrawal of Certificate of Entry onto the Register of Owners of Bonded Warehouses
Article 232. Operations with Merchandise in case of the Exclusion of the Owner of a Bonded Warehouse from the Register of Owners of Bonded Warehouses
Article 233. Storage of Merchandise at Bonded Warehouses Owned by Customs Offices

Chapter 20 Completion of Customs Procedures


1. Re-Import

Article 234. Content of the Customs Procedure
Article 235. Terms of Placement of Merchandise under Customs Procedure
Article 236. Reimbursement of Import Duties, Taxes, Subsidies and other Charges at Goods Re-Import
Article 237. Documents and Information Required for Placing Goods under the Customs Re-Import Procedure

2. Re-Export

Article 239. Content of the Customs Procedure
Article 240. Terms of Placement of Goods under the Customs Procedure
Article 241. Application of Customs Duties and Taxes to Goods under the Re-Export Procedure
Article 242. Application of the Customs Re-Export Procedure to Goods Released for Free Circulation

3. Destruction

Article 243. Content of the Customs Procedure
Article 244. Terms of Placement of Goods under the Customs Procedure
Article 245. Time Terms and Place of Merchandise Destruction
Article 246. Application of Customs Destruction Procedure to Merchandise Destroyed by an Accident or Force Majeure
Article 247. Wastes

4. Rejection in Favour of State

Article 248. Content of the Customs Procedure
Article 249. Terms of Placement of Goods under the Customs Procedure
Article 250. Status of Goods Rejected in Favour of State

Chapter 21 Special Customs Procedures

1. Temporary Exportation

Article 252. Contents of the Customs Procedure
Article 253. Terms of Placement of Goods under Customs Procedure
Article 254. Timing for Temporary Exportation
Article 255. Application of Customs Duties and Taxes to Goods under Temporary Exportation Procedure
Article 256. Completion of the Customs Procedure
Article 257. Responsibility for Dutiable Payments

2. Duty-Free Trade

Article 258. Content of the Customs Procedure
Article 259. Terms of Placement of Goods under the Customs Procedure
Article 260. Customs Requirements to Facilities, Equipment a Duty-Free Shop
Article 261. Setting Up a Duty-Free shop
Article 262. Obligations and Responsibilities of a Duty-Free Shop Owner
Article 263. Operations with Goods in cases of Closing Down a Duty-Free Shop

3. Relocation of Stores

Article 264. Content of the Customs Procedure
Article 265. Placement of Goods under the Customs Procedure
Article 266. Terms of Exemption from Dutiable Payments
Article 267. Utilisation of Stores

4. Other Special Customs Procedures

Article 268. Other Special Customs Procedures
Article 269. Content of Special Customs Procedures and Terms of Placement of Goods under Special Customs Procedures

SECTION 3 SPECIAL CUSTOMS PROCEDURES

Chapter 22 Conveyance of Means of Transport


Article 270. Customs Procedures Applicable to Means of transport
Article 271. Temporary Importation of Means of transport
Article 272. Time Terms for Temporary Importation of Means of transport
Article 273. Operations with Temporarily Imported Means of transport
Article 274. Temporary Exportation of Means of transport
Article 275. Time Terms of Temporary Exportation
Article 276. Re-Importation of Temporarily Exported Means of transport
Article 277. Change to Customs Procedure of Temporary Exportation
Article 278. Temporary Importation and Temporary Exportation of Equipment and Spare Parts
Article 279. Customs Registration of Means of transport, Spare Parts and Equipment
Article 280. Conveyance across the Border of Seagoing Vessels (Riverboats) and Aircraft Which Are Not Used for International Haulage of Goods and/or Passengers

Chapter 23 Conveyance of Goods by Natural Persons


Article 281. Conveyance of Goods across the Customs Border by Natural Persons for Personal, Family-Related, Household and Other Needs Not Associated with Persons Entrepreneurial Activities
Article 282. Importation and Exportation of Goods and Means of transport for Personal Use and Application of Customs Duties and Taxes to Such Goods and Means of transport
Article 283. Temporary Importation of Goods by Natural Persons
Article 284. Temporary Exportation of Goods by Natural Persons
Article 285. Customs Registration of Goods Conveyed across the Customs Border by Natural Persons for Personal Use
Article 286. Declaration of Goods by Natural Persons
Article 287. Dutiable Payments by Natural Persons
Article 288. Customs Value of Goods Conveyed by Natural Persons
Article 289. Spare Parts and Fuel for Means of Transport Conveyed by Natural Persons
Article 290. Information Regulating Conveyance across Customs Border of Goods by Natural Persons

Chapter 24 Conveyance of Goods by International Mail


Article 291. International Mail
Article 292. Prohibitions and Restrictions on the Importation to and Exportation from the Customs Territory of the Russian Federation of Goods by International Mail
Article 293. Customs Registration of Goods Posted by International Mail
Article 294. Customs Inspection and Customs Control of International Mail
Article 295. Customs Duties and Taxes Levied on Goods Mailed by international mail
Article 296. Domestic Customs Transit of International Mail
Article 297. Transit of International Mail

Chapter 25 Conveyance of Goods by Specific Categories of Foreign ersons


Article 298. Sphere of Application of This Chapter
Article 299. Conveyance of Goods by the Diplomatic Representative Offices of Foreign Countries
Article 300. Conveyance of Goods by the Head of a Foreign Diplomatic Representative Office and Members of Diplomatic Staff of a Representative Office of Foreign Country
Article 301. Conveyance of Goods by Members of Administrative and Technical Staff of Diplomatic Representative Office of Foreign Country
Article 302. Application of Customs Privileges Accorded to Members of Diplomatic Staff of Representative Offices of Foreign Countries to Administrative, Technical and Service Staff of Said Representative Offices
Article 303. Conveyance of Goods by Consular Offices of Foreign Countries by their Staff Members
Article 304. Conveyance of Diplomatic Mail and Consular Valise of Foreign Countries across the Customs Border
Article 305. Customs Privileges for Foreign Diplomatic and Consular Couriers
Article 306. Customs Privileges Accorded to Representatives and Members of Delegations of Foreign Countries
Article 307. Conveyance of Goods by Members of Diplomatic Staff, Consular Officers, Representatives and Members of Delegations of Foreign Countries Transiting in Customs Territory of the Russian Federation
Article 308. Customs Privileges Accorded to International, Interstate and Inter-Governmental Organisations, Representative Offices of Foreign Countries Accredited Thereto, and Staff Members of Said Organisations and Representative offices

Chapter 26 Conveyance of Commodities by Pipelines and via Electric Power Lines


Article 309. Sphere of Application of this Chapter
Article 310. Importation and Exportation of Commodities Conveyed by Pipeline Transport
Article 311. Declaration of Commodities Conveyed by Pipeline Transport
Article 312. Application of Rates of Customs Duties and Taxes and their Payment Procedure in case of Conveyance of Commodities by Pipeline Transport
Article 313. Application of Restrictions and Prohibitions Stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities
Article 314. Peculiarities of Importation, Exportation and Declaration of Commodities Conveyed through Electric Power Lines
Article 315. Guarantees of Dutiable Payments
Article 316. Non-Application of Requirements for Merchandise Identification with regard to Commodities Conveyed by Pipeline Transport or via Electric Power Lines
Article 317. Conveyance of Russian Commodities between Two Points Situated in the Territory of the Russian Federation across the Territory of Foreign Country

PART III CUSTOMS PAYMENTS

Chapter 27 General Provisions. Categories of Customs Payments


Article 318. Customs Payments and their Categories
Article 319. Commencement and Termination of Responsibility with regard to Payment of Customs Duties and Taxes. Instances When Customs Duties and Taxes Are Not Disbursed
Article 320. Persons Responsible for Customs Payments
Article 321. Restrictions to Overall Amount Dutiable Payments Levied on Goods Imported to the Customs Territory of the Russian Federation

Chapter 28 Calculation of Customs Duties and Taxes


Article 322. Subject to Customs Duties, Taxes
Article 323. General Provisions for Defining and Declaring Goods Customs Value
Article 324. Customs Duties and Taxes Calculation Procedure
Article 325. Application of Rates of Customs Duties and Taxes
Article 326. Recalculation of Foreign Currency for Determining Customs Duties and Taxes
Article 327. Calculation of Customs Duties and Taxes Levied on Goods Illegally Conveyed across Customs Border or Use of Goods in Breach of Established Restrictions

Chapter 29 Payments of customs duties. Terms and procedures


Article 328. Payers of Customs Duties and Taxes
Article 329. Terms of Payments of Customs Duties and Taxes
Article 330. Advance Payment
Article 331. Procedure and Forms of Dutiable Payments
Article 332. Fulfilment of Obligation to Make Dutiable Payments

Chapter 30 Change of Time Limits for Dutiable Payments


Article 333. General Provisions for Changing the Terms of Dutiable Payments
Article 334. Provisions for Deferral or Payment by Instalments
Article 335. Circumstances Ruling Out Deferral or Payment by Instalments
Article 336. Interests Charged for Deferral or Payment by Instalments of Customs Duties and Taxes

Chapter 31 Guarantees of Dutiable Payments


Article 337. General Provisions for Guarantees of Dutiable Payments
Article 338. Guarantees of Dutiable Payments
Article 339. Security Amounts for Dutiable Payments Required of Persons Involved in Customs-Related Activities
Article 340. Methods for Securing Dutiable Payments
Article 341. Mortgage of Goods and Other Property
Article 342. Bank guarantee
Article 343. Terms of Entry of Banks, Credit Organisations, and Insurance Companies onto the Register
Article 344. Exclusion of a Bank, a Credit Organisation or an Insurance Company from the Register
Article 345. Placement of Funds in the Bank Account of the Customs Office (Cash Deposit)
Article 346. Guarantee
Article 347. Application of Insurance Contract as Security for Dutiable Payments

Chapter 32 Collection of Dutiable Payments


Article 348. General Provisions Stipulating Compulsory Collection of Customs Duties and Taxes
Article 349. Penalty Fees
Article 350. Demand for Dutiable Payments
Article 351. Collection of Dutiable Payments at the Expense of Cash Deposits at the Payers Bank Accounts (Indisputable Collection)
Article 352. Collection of Customs Duties and Taxes at the Expense of Goods Whose Due Customs Duties and Taxes Remain Unpaid
Article 353. Collection of Dutiable Payments at the Expense of Payers Other Property
Article 354. Obligation of Banks and Other Credit Organisations to Abide by Resolutions Passed by the Customs Authorities with regard to the Collection of Dutiable Payments

Chapter 33 Reimbursement of Customs Duties, Taxes and Other Payments


Article 355. Reimbursement of Excessively Paid or Excessively Collected Customs Duties and Taxes
Article 356. Other Cases for Reimbursement of Dutiable Payments
Article 357. Refund of Cash Deposit

PART IV CUSTOMS CONTROL

Chapter 34 Customs Control. General Provisions


Article 358. Principles of Customs Control
Article 359. Terms of Examination of Customs Declarations and Other Documents and Inspection of Goods during Customs Registration
Article 360. Goods and Means of transport under Customs Control
Article 361. Verification of Authenticity of Information Following Release of Goods and/or Means of transport for Free Circulation
Article 362. Customs Control Zones
Article 363. Submission of Documents and Information Required for Customs Control
Article 364. Submission of Reports for Customs Control Purposes
Article 365. Inadmissibility of Unwarranted Damage in the Process of Customs Control Measures

Chapter 35 Forms and Order of Customs Control Measures


Article 366. Forms of Customs Control
Article 367. Verification of Documents and Information
Article 368. Verbal Inquiry
Article 369. Acquirement of Explanations
Article 370. Customs Monitoring
Article 371. Customs Inspection of Goods and Means of transport
Article 372. Customs Examination of Goods and Means of transport
Article 373. Personal Search
Article 374. Verification of Special Marking or Other Identification of Goods
Article 375. Customs Inspection of Rooms and Territories for Customs Control Purposes
Article 376. Customs Revision
Article 377. Sequester or Withdrawal of a Goods in the Process of a Special Customs Revision

Chapter 36 Expert Analyses and Investigation in Customs Control


Article 378. Purpose of Expert Analyses in Customs Control
Article 379. Experts Conclusions (Report)
Article 380. Additional and Second Expert Analysis
Article 381. Experts Rights and Responsibility
Article 382. Rights of the Declarant and Other Persons Responsible for Goods and Means of transport and Their Representatives upon Resolution to Conduct Expert Analysis (Investigation)
Article 383. Samples and Specimens
Article 384. Participation of a Specialist in Customs Control Procedures
Article 385. Attraction of Specialists from other State Agencies for Assisting in Customs Control Procedures

Chapter 37 Additional Provisions to Customs Control Procedures


Article 386. Exemption from Specific Forms of Customs Control
Article 387. Persons Database
Article 388. Use of Technical Facilities during Customs Control Procedures. Use of Patrol Boats for Exercising Customs Control Procedures
Article 389. Cargo-Handling and Other Operations with Goods and Means of Transport Required for Customs Control Procedures
Article 390. Identification of Goods and Means of Transport
Article 391. Additional Powers of Customs Offices upon Discovery of Goods Illegally Imported to the Customs Territory of the Russian Federation
Article 392. Application of Customs Control Results for Proceedings of Administrative Offences in Civil and Criminal Cases

Chapter 38 Measures Applied by Customs Authorities with R egard to Specific Goods


Article 393. Grounds for Suspending Goods Release
Article 394. Rights-Holders Statement and Its Consideration Procedure
Article 395. Customs Register of Intellectual Property Objects
Article 396. Terms of Application of Measures by the Customs Authorities in case of Suspension of Goods Release
Article 397. Suspension of Goods Release
Article 398. Submission of Information. Goods Samples and Specimens
Article 399. Cancellation of Goods Release Resolution
Article 400. Goods Exempted from Release Suspension Measures Applied by the Customs Authorities

PART V COSTOMS AUTHORITIES

Chapter 39 Customs Offices and Their Functions


1. Customs Offices

Article 401. Customs Offices and Their Place in the System of State Bodies of the Russian Federation
Article 402. Organisation of the Customs Authorities
Article 403. Functions of Customs Offices
Article 404. The Customs Flag, the Customs Ensign and the Customs Emblem
Article 405. Location of Customs Offices
Article 406. Places for Performing Customs Operations
Article 407. Customs Office Operating Hours

2. Duties, Rights and Responsibilities of the Customs Authorities

Article 408. Legal Rights of the Customs Authorities and their Offices
Article 409. Legal Rights of the Customs Authorities in Effecting Customs Control Measures Using Customs Patrol Boats
Article 410. Rights of the Customs Authorities with regard to Motor Vehicles Hauling Goods under Customs Control
Article 411. Interaction and Cooperation of the Customs Authorities with Other State Bodies
Article 412. Departmental Supervision over Customs Activities
Article 413. Responsibility of Customs Offices and their Officers

3. Use of Physical Force, Special Devices and Firearms by Customs Officers

Article 414. Conditions Stipulating the Use of Physical Force, Special Devices and Firearms by Customs Officers
Article 415. Use of Physical Force by Customs Officers
Article 416. Use of Special Devices by customs Officers
Article 417. Use of Firearms by Customs Officers

4. Customs Logistics

Article 418. Customs Logistics and Social Security of Customs Officers
Article 419. Deployment of Customs Offices
Article 420. Protection of Information Relating to Customs Authorities
Article 421. Customs Departments and State Unitary Entities
Article 422. Property of Customs Offices and Customs Organisations

Chapter 40 Information Systems and Information Technologies in the Customs System


Article 423. The Use of Information Systems, Information Technologies and their Support Facilities Used by Customs Authorities
Article 424. Certification of Information Systems, Information Technologies and their Support and Protection Facilities
Article 425. Customs Information Resources
Article 426. Information Systems, Information Technologies and their Support Facilities Used by Participants of External Economic Activities
Article 427. Protection of Information and Rights of Persons Involved in Information Processes and Information Systems

Chapter 41 Terms and Conditions Stipulating Disposal of Goods and Means of Transport


Article 428. Conversion of Goods and Means of transport into Federal Property
Article 429. Disposal of Goods whose Term of Storage in Temporary-Storage or Bonded Warehouse has Expired
Article 430. Disposal of Goods and/or Means of transport Constituting Material Evidence to Administrative Offences Cases
Article 431. Order and Methods of Disposal of Goods and Means of transport
Article 432. Disposal of Funds Raised as Result of the Sale of Goods and means of transport
Article 433. The Right of the Federal Customs Authority to Gratuitous Allocation of the Goods Transferred to Federal Property
Article 434. Peculiarities of Disposal of Specific Categories of Goods

Chapter 42 Controlled Supply of Goods Conveyed Across the Customs Border


Article 435. Peculiarities of Controlled Supplies of Goods Conveyed across the Customs Border
Article 436. Withdrawal or Substitution of Goods Conveyed across the Customs Border under Conditions of Controlled Supply

PART VI CONCLUDING PROVISIONS


Article 437. Terms of Entry into Force of this Customs Code
Article 438. Compliance of Normative and Legal Statutes of Russian legislation with Provisions of this Customs Code
Article 439. Transitional Provisions

Taken from http://www.russian-customs-code.com/

except Art.67, Art.254, Art.342

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