Customs procedure for refusal in favor of the state examples. Customs procedure refusal in favor of the state. Conditions for placing goods under the customs procedure for destruction

29.11.2019

- a customs regime under which goods are transferred free of charge to federal property without paying customs duties, as well as without application to goods of prohibitions and restrictions of an economic nature, established in accordance with the legislation of the Russian Federation on state regulation foreign trade activities.

The application of the refusal regime in favor of the state is regulated by paragraph 4 of Chapter 20 of the Customs Code of the Russian Federation (hereinafter referred to as the TC RF), as well as by order of the State Customs Committee of Russia (hereinafter referred to as the State Customs Committee) dated November 27, 2003 No. use of the waiver regime in favor of the state”.

This customs regime can be declared by a person moving goods or a customs broker.

The provisions of the Labor Code of the Russian Federation on this regime as a whole correspond to international legal standards on this issue. Chapter 3 of the Protocol of Amendments to the International Convention on the Simplification of the Harmonization of Customs Procedures (Brussels, July 26, 1999) contains Rule 3.44, which states: “In cases where the goods are not released for free circulation or when they are not placed under another customs procedure and provided that no wrongdoing is found, the person concerned shall not be required to pay customs duties and taxes or the customs duties and taxes paid by him shall be refunded in the following cases:

If, at the request of the person concerned, such goods are under customs control and with permission customs service transferred to the state or destroyed or brought to a state of loss of commercial value, and all the costs associated with this are at the expense of the person concerned ... "

The use of the mode of refusal of goods in favor of the state is directly related to the impossibility or inefficiency of the sale of foreign goods on Russian market. Foreign trade practice most often encounters cases of refusal of goods in favor of the state due to a significant increase in customs duty rates. A sharp increase in the size of customs payments can make foreign goods uncompetitive in comparison with similar products of domestic production. Unforeseen long transport delays in maritime and rail transport can lead to the same result. Fines paid railway, port administration, lead to a significant rise in the cost of goods. Having determined the profitability of a foreign trade transaction in the changed conditions (taking into account new customs tariffs, fines for transport organizations, etc.), the importer may consider it inappropriate to sell the goods on the Russian market.

If the export of such goods from the customs territory of the Russian Federation also turns out to be unprofitable, the participant in foreign trade, resigned to the loss of goods, seeks to minimize material losses and free himself from customs duties. To do this, he can choose customs regimes for refusing goods in favor of the state.

Free transfer of goods into the ownership of the state can have a positive impact on business reputation importer.

The Government of the Russian Federation may establish a list of goods whose placement under the refusal regime in favor of the state is not allowed.

The conditions and features of placing goods under the regime of refusal in favor of the state are not allowed:

1. Refusal of goods in favor of the state should not entail government agencies Russian Federation any expenses that cannot be reimbursed from the proceeds from the sale of goods.

2. Goods whose circulation is prohibited in accordance with the legislation of the Russian Federation may not be placed under the customs regime of refusal in favor of the state.

3. Carrying out customs inspection of goods placed under this customs regime is a necessary form customs control.

4. The decision to allow the placement of goods under the refusal regime in favor of the state shall be made by the head of customs or a person replacing him. Permission is issued by superimposing a resolution on the statement “Refusal in favor of the state is allowed” indicating the place determined for the placement of goods, which the person refuses in favor of the state. The resolution is certified by the signature of the head of customs or the person replacing him, and the stamp of the customs. Customs clearance of goods is carried out at the customs authority in the region of activity of which they are located. Customs submit a permit subject to the availability of a certificate or passing veterinary, phytosanitary, ecological and other types state control in relation to goods subject to certification or control by other state bodies.

The most important condition for placing goods under the customs regime of refusal in favor of the state is the observance of the principle of material benefit for the state from the use of the regime of refusal.

The principle of material benefit means that the customs authority refuses to grant a refusal regime in favor of the state if:

1) proceeds from the sale of goods will not be able to cover the costs of the customs authority related to their sale;

2) the possibility of selling goods by customs authorities is impossible or limited (highly specialized equipment; goods, the sale period of which is less than 6 months, etc.).

The legislator exempts the state from possible expenses at the stage before the circulation of goods into federal ownership. Thus, the customs authorities do not reimburse the carrier, the owner of the temporary storage warehouse (customs warehouse) or other persons for any costs associated with the transportation, storage of goods, carrying out cargo and other operations with them in the process of customs clearance and customs control over these goods in the customs mode of refusal of goods in favor of the state. The declarant, who has chosen the customs regime of renunciation of goods in favor of the state, ensures the delivery of goods to the place determined by the customs authority, before the start of customs clearance of goods in accordance with the regime of renunciation of goods in favor of the state, and pays all costs associated with transportation, storage, handling of cargo and other operations with goods placed under the customs regime of refusal of goods in favor of the state, until the day the inventory is compiled.

In other words, the application of this customs regime should not entail any costs for state bodies that cannot be covered from the proceeds from the sale of goods.

Goods, the circulation of which is not prohibited in accordance with the legislation of the Russian Federation, may be placed under the customs regime of refusal in favor of the state. Accordingly, narcotic drugs, weapons and some other goods cannot be placed under the regime under consideration.

The list of specific goods that cannot be placed under the customs regime of refusal in favor of the state is established by the Government of the Russian Federation.

Goods placed under the customs regime of refusal in favor of the state shall become federal property in accordance with the Customs Code.

From the moment of transfer of the goods, which the person has refused in favor of the state, to the customs authorities, the said goods have for customs purposes the status of being in free circulation in the customs territory of the Russian Federation.

When goods are placed under the customs regime of refusal in favor of the state, the goods are subject to declaration by submitting to the customs authority a cargo customs declaration filled in in accordance with the rules for filling it out when declaring goods placed under this regime. The procedure for filling out a cargo customs declaration is determined by order of the State Customs Committee of the Russian Federation dated August 21, 2003 No. 915 “On approval of the Instruction on the procedure for filling out a cargo customs declaration”. Simultaneously with the cargo customs declaration, other documents are submitted, for example:

Cargo and shipping documents for goods (agreements under which goods are moved across the customs border of the Russian Federation, waybills, bills of lading, specifications, invoices, etc.);

Permissions from other federal executive authorities, if goods imported into the customs territory of the Russian Federation are subject to control by these authorities;

Permission of the Ministry of Finance of Russia, if the goods were imported into the customs territory of the Russian Federation at the expense of foreign loans attracted under guarantees of the Government of the Russian Federation;

Other documents required for customs clearance and customs control, provided for by acts of the legislation of the Russian Federation and regulations State Customs Committee of Russia.

Upon completion of customs clearance in accordance with the customs regime of refusal in favor of the state, subject to the fulfillment of all the requirements established for such goods, they shall become federal property.

At customs clearance goods in accordance with the customs regime of refusal in favor of the state, an inventory of goods declared under this regime is carried out.

Goods placed under the customs regime of refusal in favor of the state are transferred to the customs authority on the basis of an act of acceptance and transfer of goods declared under the customs regime of refusal in favor of the state.

In accordance with Art. 428 of the Labor Code of the Russian Federation, goods that are abandoned in favor of the state turn into federal property from the day the goods are transferred to the customs authorities under the act of acceptance and transfer.

From the moment of transfer to the customs authorities of the goods, which the person refused in favor of the state, such goods acquire the status of goods in free circulation in the customs territory of the Russian Federation. In other words, from the indicated moment, the goods in respect of which the refusal took place in favor of the state are considered free from any prohibitions and restrictions on the use and disposal of goods established by the Labor Code of the Russian Federation.

Rejection in favor of the state- this is a customs procedure in which foreign goods are transferred free of charge to the ownership of a CU member state without paying customs duties and without applying non-tariff regulation measures (Article 310 of the Customs Code of the Customs Union).

Under the customs procedure for refusal in favor of the state may be placed foreign goods, with the exception of goods prohibited for import into the customs territory of the Customs Union, as well as prohibited for circulation in the territories of the member states of the Customs Union (Article 311 of the Customs Code of the Customs Union).

Decision No. 375 of September 20, 2010 approved the List of goods not subject to placement under the customs procedure of refusal in favor of the state. These are: goods in respect of which the application of this procedure may entail expenses for government agencies that cannot be reimbursed from the funds from the sale of such goods, including goods with an expired shelf life, as well as goods that do not comply state standards(technical regulations) of the member states of the Customs Union (on the basis of Article 311 of the Customs Code of the Customs Union).

2.13. Free warehouse customs procedure - a customs procedure in which goods are placed and used in a free warehouse without payment of customs duties, taxes, as well as without the application of non-tariff regulation measures in relation to foreign goods and without the application of prohibitions and restrictions in relation to goods of the customs union.

2.13. Free customs zone - a customs procedure in which goods are placed and used within the territory of the FEZ or part of it without payment of customs duties, taxes, as well as without the application of non-tariff regulation measures in relation to foreign goods and without the application of prohibitions and restrictions in relation to goods of the customs union.

AT international practice this customs procedure is used quite widely, since, in its essence, it is a special model of mutually beneficial cooperation between the state and participants foreign economic activity. The content of this model is to provide the participant of foreign economic activity with customs benefits and benefits for internal taxation, the opportunity to carry out their production and other activities in the territory of the free zone, as well as to sell their products on the national or foreign market.. The state, in turn, receives direct and indirect profit from attracting investments, both national and foreign, for the development of production and certain types commercial activities. The creation of free zones also contributes to the development of trade, the creation of additional jobs, which has a positive effect on the economic and social sphere. source of international legal regulation functioning of free zones is the international convention "On the simplification and harmonization of customs procedures" (Kyoto Convention of 1979).

2.15. Special customs procedure - a customs procedure in which goods are completely exempted from payment of customs duties, taxes and from the application to them of prohibitions and restrictions established in accordance with national legislation on economic grounds. Items for personal use are placed under this procedure!

Cm.: " Single list goods subject to prohibitions or restrictions on import or export by member states of the Customs Union within the framework of the Eurasian Economic Community in trade with third countries and the Regulations on the Application of Restrictions” (approved by the Decision of the Interstate Council of the EurAsEC dated November 27, 2009 N 19, Decision of the CCC dated 27.11.2009 N 132) (as amended on 09.12.2011, with amendments and additions, effective from 12.01.2012).

This is the fee that applies when introducing an anti-dumping measure and collected by the customs authorities regardless of the collection of import customs duties(Federal Law of 08.12.2003 No. 165-FZ “On special protective, anti-dumping and countervailing measures for the import of goods”, clause 2, article 2). Anti-dumping measure- countermeasure dumped imports, i.e. import of goods into the customs territory of the Customs Union at a price below the normal value of such goods.

See: Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan of January 25, 2008 "On export customs duties in relation to third countries" (ratified by Federal Law No. 254-FZ of December 22, 2008).

PARTICULAR article 3: " If a product manufactured in the territory of the state of one Party that applies export customs duties to this product is delivered to a third country from the territory of the state of the other Party that does not apply export customs duties to this product or applies lower rates of export customs duties, this other Party is obliged ensure the collection of export customs duties at the rates in force in the state of the Party in whose territory the goods were produced and specified in the consolidated list of goods».

The list of goods not subject to placement under the customs warehouse customs procedure was approved by CCC Decision No. 375 dated September 20, 2010. Examples: explosives and ammunition, weapons and military equipment, saiga horns, etc.

Based on Art. 248 of the Law on Customs Regulation. Order of the Federal Customs Service of Russia dated March 14, 2011 No. 532 approved Order implementation by the customs authorities of actions related to the issuance of a permit for the processing of goods in the customs territory, as well as the procedure for revocation and cancellation of a permit for the processing of goods in the customs territory.

See Art. 247 of the Law on Customs Regulation.

See Art. 241 TC TS.

See Art. 242 TC CU.

See Art. 243 TC TS.

A permit for the processing of goods in the customs territory can be obtained by any Russian person, including those who do not directly carry out operations for the processing of goods, which, on the basis of Article 186 of the Customs Code of the Customs Union, can be a declarant in relation to the goods specified in the permit for the processing of goods in the customs territory. In order to obtain a permit for processing, the interested person shall submit a written application to the customs authority in the region of activity of which he is registered as a taxpayer.

See Art. 265 TC CU.

See Art. 267 TC CU.

See Letter of the Federal Customs Service of Russia No. 01-11/37246 dated 04.08.2011 “On the Transfer by the Declarant of Temporarily Imported Goods to Another Person”.

See: Decision of the CCC dated September 20, 2010 No. 375. For example, in relation to spare parts for the repair of civil aviation aircraft, the temporary importation limit is 8 years.

The procedure for the operation of duty-free shops, the requirements for their location, arrangement, equipment and the rules for the sale of goods in these shops are determined by Art. 293 of the Law on Customs Regulation.

In addition, on the basis of Art. 303 of the Customs Code of the Customs Union Decision of the CCC dated September 20, 2010 No. 375 approved the List of goods not subject to placement under the customs procedure of duty-free trade. Among them: non-denatured ethyl alcohol, heavy goods (weighing more than 20 kg), military products.

See: Order of the Ministry of Natural Resources of the Russian Federation dated September 9, 2011 No. 732 “On approval of the procedure for issuing and the form of an opinion on the possibility of destruction, the method and place of destruction of goods for placing such goods under the customs procedure for destruction.”

Art. 8 Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus, the Government of the Republic of Kazakhstan dated 06/18/2010 "On free warehouses and the customs procedure for a free warehouse"

Art. 10 Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated 06/18/2010 "On the issues of free (special, special) economic zones in the customs territory of the customs union and the customs procedure of the free customs zone".

URL: http://www.issa.ru/legislation/custmod/custmod_18.html.

Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated 06/18/2010 (as amended on 10/19/2011) "On the procedure for moving individuals goods for personal use across the customs border of the customs union and customs operations related to their release”; Decision of the Interstate Council of the EurAsEC dated 05.07.2010 No. 51 “On the Agreement on the procedure for moving cash by individuals Money and (or) monetary instruments through the customs border of the customs union.

Refusal in favor of the state - a customs procedure in which foreign goods are transferred free of charge to the state - a member of the customs union without payment of customs duties and without the use of measures of non-tariff regulation decision Interstate Council of the EurAsEC at the level of heads of state from 27.11. 2009 No. 17)// "Collection of Legislation of the Russian Federation" - 12/13/2010. - No. 50 - Art. 310..

Foreign goods may be placed under the customs procedure of refusal in favor of the state, with the exception of goods prohibited for import into the customs territory of the customs union, as well as prohibited for circulation in the territories of the member states of the customs union. Goods placed under the customs procedure of refusal in favor of the state acquire the status of goods of the customs union.

However, the decision of the Commission of the Customs Union of September 20, 2010 No. 375 established a list of goods that are not subject to placement under the customs procedure of refusal in favor of the state. These are goods in respect of which the application of the customs procedure of refusal in favor of the state may entail expenses for the state bodies of the Member States of the Customs Union that cannot be reimbursed from the funds from the sale of such goods, including goods with an expired shelf life (consumption, sale ), as well as goods that do not meet state standards (technical regulations) of the member states of the Customs Union. Decision of the Commission of the Customs Union dated September 20, 2010 No. 375 (as amended on October 21, 2014) “On some issues of the application of customs procedures” // Customs Bulletin, No. 20, October 2010.

According to the Classifier of types of customs procedures, the refusal procedure in favor of the state was assigned code 94. Decision of the Commission of the Customs Union dated September 20, 2010 No. 378 (as amended on February 25, 2014) “On classifiers used to fill out customs declarations” (as amended and additional, effective from 01.07.2014).

The placement of goods under the customs procedure for destruction is regulated by Chapter 43 "Customs procedure for refusal in favor of the state" of the Customs Code of the Customs Union, chapter 40 "Customs procedure for refusal in favor of the state" federal law dated November 27, 2010 No. 311-FZ “On customs regulation in the Russian Federation”, by order of the Federal Customs Service of Russia dated February 21, 2011 No. 357 “On approval of the Procedure for the implementation by customs authorities of actions related to the issuance of permission to place goods under the customs procedure of refusal in favor of the state."

As well as the customs procedure for destruction, the customs procedure for refusal in favor of the state can be applied in the exhibition business: the cost of return transportation may be higher than the cost of the stands themselves, advertising equipment and even some exhibits, which prompts them to be transferred to state ownership.

The need to use the customs procedure for refusal in favor of the state may be due to long delays in transportation, as well as penalties applied by carriers. The cost of goods calculated taking into account such costs may turn out to be higher than that prevailing on the market. Summing up the costs already incurred with the planned costs for the return transportation of goods can show the expediency of making a decision to refuse in favor of the state, fixing the losses incurred at a minimum level and refusing additional costs.

In terms of the total cost of the planned costs, the most profitable is the refusal procedure in favor of the state. In addition, the transfer of goods to state property may favorably affect the building of the business reputation of the importer. In this case, the sale of goods falls on the shoulders of state bodies through the transfer to trade enterprises or organizing an auction. Part of the goods transferred to the benefit of the state can also be used for charitable purposes, transferred to various social support institutions, such as nursing homes or orphanages.

In addition, the customs procedure for destruction can be applied to goods that were lost due to force majeure (force majeure) or accidents Kozyrin A. Customs procedures for refusal in favor of the state and destruction of goods // Economy and law. - 2007. - No. 7. - S. 121-123 ..

Thus, the customs procedure for refusal in favor of the state is applied to goods, the use of which in the customs territory of the customs union, as well as the export from this territory, is inexpedient or commercially unprofitable.

The declarant, placing goods under the customs procedure of refusal in favor of the state, loses the ownership of such goods, transferring such rights to the state.

There are several principles of the customs procedure for refusal in favor of the state:

1. The principle of material benefit means that the customs authority refuses to provide a refusal procedure in favor of the state if:

a) proceeds from the sale of goods will not be able to cover the costs of the customs authority related to their sale;

b) the possibility of selling goods by the customs authorities is impossible or limited (highly specialized equipment; goods, the sale period of which is less than 6 months, etc.).

2. The principle of immunity of the new owner - the state from possible claims against him from third parties.

This principle means that:

Firstly, only the declarant bears all responsibility for the legality of the disposal of goods by placing them under the customs procedure of refusal in favor of the state;

Secondly, the customs authorities do not reimburse any property claims of persons with authority in respect of goods that the declarant has refused in favor of the state.

So, any claims of the owners of goods, carriers, owners of warehouses where the goods were stored, etc. may be presented only to the declarant.

3. The special principles of the refusal procedure in favor of the state include:

a) prohibition of changing the refusal procedure in favor of the state in any other customs procedure;

b) the principle of material benefit for the state from the use of the refusal procedure;

c) exemption of the customs authorities from satisfaction of any property claims of third parties in respect of goods and vehicles, which the declarant refused in favor of the state.

Also, among general principles refusal, the following can be distinguished:

Firstly, the use of this procedure should not entail any costs for the state (Article 310 of the Customs Code of the Customs Union);

Secondly, the declaration of the refusal procedure in favor of the state is allowed only with the permission of the customs (Article 311 of the Customs Code of the Customs Union);

Thirdly, the declarant bears all responsibility for the legitimacy of the declaration of the procedure for the refusal in favor of the state.

It should also be noted that the fuzzy legal regulation of the issue of the possibility of placing goods under the refusal procedure in favor of the state with an indication of the specific body or purpose for which the actual concession of the goods takes place. The need to eliminate gaps in the legislation on this issue is explained by the fact that now, along with customs auctions, other methods of selling goods that have been refused in favor of the state can be used Medvedev V.N., Yanchukov D.A. Administrative and Legal Relations in the Sphere of State Control in the Customs Business: Problems and Prospects of Modernization // Administrative and Legal Relations in the Conditions of Modernization of the Russian State. - M .: Institute of State. and law of the Russian Academy of Sciences. - 2011. - P.59 - 65 ..

The basis of the legal regulation of the customs procedure for refusal in favor of the state is the permissive principle. In order to obtain permission to place goods under the refusal procedure, the declarant, which can be either a person moving goods or a customs broker, must submit an appropriate application or fill out a cargo customs declaration(FTS). In the event that the declarant writes an application, the customs authority still draws up a state customs declaration for the goods placed under the refusal procedure in order to maintain customs statistics. The application is addressed to the head structural unit customs authority (or a person replacing him), which has the right to give permission to use the refusal procedure in favor of the state. In the application, the declarant shall indicate the name of the goods (vehicle), its individual characteristics and quantitative characteristics as well as reasons for rejection. Permission to place goods under the customs procedure of refusal in favor of the state is issued using the inscription: "Refusal is allowed" - on the application, which is certified by the signature of the head of the structural unit of the customs authority and his personal numbered seal. Customs is obliged to refuse to provide this procedure in relation to:

1) goods prohibited for import into the customs territory of the customs union and export from it;

2) goods released for free circulation in the customs territory of the customs union or declared for re-import;

3) weapons, ammunition, military equipment, rocket and space complexes, military communications systems, uranium, drugs and toxic substances, waste of radioactive materials and explosives, electrical energy and other substances. the customs authority may not provide a refusal procedure in favor of the state.

Customs officers have the right to act, in fact, at their own discretion, referring to the "existence of sufficient grounds" for refusing to provide a procedure. A person who refuses his goods in favor of the state is obliged to deliver these goods at his own expense to the place determined by the customs authority. The act of transfer acts as evidence confirming the fact of the change of the owner of the goods. It is a document of strict financial reporting and is drawn up at the request of the declarant in two copies, one of which is stored in the customs authority, and the other is transferred to the person who refused the goods in favor of the state. The act must contain the following information:

1) date of drawing up the document;

2) the name of the organization, enterprise that transferred the goods;

3) the name of the customs authority that accepted the goods;

4) the name, individual characteristics and quantitative characteristics of the transferred goods. The act is certified by the signatures and seals of the receiving and transferring parties, while the act on behalf of the customs authority is signed by a person holding a materially responsible position. The financial and legal features of the refusal procedure include the right of the declarant to demand the return of certain amounts of money.

First, the amounts deposited on the deposit of the customs authority as security for the payment of customs duties and taxes are returned.

Secondly, the state must return to the declarant import duties, value added tax and excises paid when goods were placed under customs procedures for re-export and processing in the customs territory.

Thirdly, the amounts of export customs duties paid when goods are placed under the processing procedure outside the customs territory are subject to refund.

Finally, the declarant has the right to expect to receive the amounts of export duties paid by him when declaring the procedure for export and temporary export if the goods were not actually exported from the customs territory of the customs union. At the same time, import duties, VAT and excise taxes on temporarily imported goods subsequently placed under the refusal procedure are not subject to return;

1.Not placed under any customs procedure

2.Placed under customs procedures:

duty free shop;
customs warehouse;
processing in the customs territory;
processing in the customs territory for domestic consumption;
temporary import (admission).

3. Moved across the customs border by diplomatic missions, consular offices, other official representations of foreign states, international organizations, personnel of these missions, institutions and organizations, as well as in relation to goods intended for personal use certain categories foreign persons enjoying the benefits, privileges and (or) immunities in accordance with international treaties.

The use of the refusal procedure in favor of the state is directly related to the impossibility or inefficiency of selling foreign goods on the Russian market. Foreign trade practice most often encounters cases of refusal of goods in favor of the state due to a significant increase in customs duty rates. A sharp increase in the size of customs payments can make foreign goods uncompetitive in comparison with similar products of domestic production. Unforeseen long transport delays in maritime and rail transport can lead to the same result. The fines paid to the railroad, the port administration, lead to a significant rise in the cost of goods. Having determined the profitability of a foreign trade transaction in the changed conditions (taking into account new customs tariffs, fines for transport organizations, etc.), the importer may consider it inappropriate to sell the goods on the Russian market.

Free transfer of goods to state ownership can have a positive impact on the business reputation of the importer.

The placement of goods under the customs procedure of refusal in favor of the state is allowed with the permission of the customs authority. The decision to allow the placement of goods under the customs procedure of refusal in favor of the state is made by the head of customs or a person replacing him, on the basis of a written application of the person who owns the goods or who has the right to possess, use and (or) dispose of the goods - in the absence of a foreign economic transaction. In addition, the declarant may be foreign organization having a representative office established on the territory of the Russian Federation or a diplomatic mission of a foreign State.

As a rule, the considered customs procedure is chosen in cases where the sale of goods on the domestic market of the member states of the Customs Union is impossible or ineffective. So, as a result of long transport downtime, payment of fines for international air, road, sea and rail transportation, imported goods can rise in price significantly. Foreign trade participants most often face another situation. This is a change in the rates of customs duties in the direction of their increase, which leads to an increase in the cost of foreign goods, which in turn makes it uncompetitive with similar products that are circulated on the domestic market of the member states of the Customs Union. In addition, in practice, situations often arise when it is also economically unprofitable to export foreign goods outside the customs territory of the Customs Union, and in order to avoid paying customs duties, the owner of such goods usually decides to abandon them in favor of the state.

When comparing the customs procedures for the destruction of goods and refusal in favor of the state from the standpoint of economic feasibility, in most cases, it is preferable to opt for the customs procedure for refusal in favor of the state, since, we recall, the customs procedure for destruction is carried out at the expense of the interested person and results in other equal conditions to additional costs. In addition, a refusal in favor of the state may affect the formation of a positive image of a participant in foreign economic activity.

In accordance with paragraph 1 of Art. 310 of the Customs Code of the Customs Union, the customs procedure for refusal in favor of the state is understood as a customs procedure in which foreign goods are transferred free of charge to the ownership of a member state of the Customs Union without paying customs duties and without applying non-tariff regulation measures.

The legal regulation of the refusal procedure in favor of the state is carried out:

Art. 310-311 TC TS;
Art. 299–302 of the Law on Customs Regulation;
decision of the CCC dated September 20, 2010 No. 375.

Under the customs procedure for refusal in favor of the state, goods prohibited for import into the customs territory of the Customs Union, as well as prohibited for circulation in the territories of the member states of the Customs Union, cannot fall under the customs procedure.

The decision of the CCC dated September 20, 2010 No. 375 approved the "List of goods not subject to placement under the customs procedure of refusal in favor of the state." It included the following items:

1) in respect of which the application of the customs procedure for refusal in favor of the state may entail expenses for the state bodies of the member states of the Customs Union that cannot be reimbursed from the proceeds from the sale of such goods;
2) with an expired shelf life (consumption, sale);
3) not corresponding to the state standards (technical regulations) of the member states of the Customs Union.

The procedure for refusing goods in favor of the state is determined by the legislation of the member states of the Customs Union.

Goods placed under the customs procedure of refusal in favor of the state are transferred in the Russian Federation to the Federal Property Management Agency - the federal executive body authorized by the Government of the Russian Federation to organize the sale, destruction or processing (utilization) of property converted into state ownership.

Under the customs procedure for refusal in favor of the state are placed exclusively foreign goods, which, being placed under the considered customs procedure, acquire the status of goods of the Customs Union.

In accordance with the provisions of Art. 300 of the Law on Customs Regulation, the placement of goods under the customs procedure of refusal in favor of the state is allowed from permission from the customs authority. To obtain such a permit, the declarant of goods submits a written application in which he indicates the name and code of the goods according to the FEACN, their quantity, cost, location, as well as a summary of the reasons why the declarant refuses the goods in favor of the state.

The customs authority considers an application for placing goods under the customs procedure of refusal in favor of the state and the documents attached to it, and within 10 days from the date of acceptance of the application makes a decision to issue a permit or to refuse it.

The placement of foreign goods under the customs procedure of refusal in favor of the state is carried out without payment of customs duties and without the application of non-tariff regulation measures.

Responsibility for the legality of the disposal of goods by placing them under the customs procedure of refusal in favor of the state carried by the declarant. The customs authorities do not reimburse any property claims of persons with authority in relation to goods that the declarant has refused in favor of the state.

See: the procedure for refusing goods in favor of the state is determined: in the Republic of Belarus, Art. 218–220 of the Labor Code of the Republic of Belarus; legislation of the member states of the Customs Union; in the Republic of Kazakhstan Art. Code "On Customs in the Republic of Kazakhstan".