Reimport - a customs procedure in which goods previously exported from the customs territory of the Russian Federation are imported into the customs territory of the Russian Federation within the established time limits without payment of customs duties, taxes and without application of prohibitions and restrictions of an economic nature to goods established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activity.
The customs procedure "re-import" is widely used in the implementation of foreign trade operations. The legal status of goods placed under the procedure under consideration is characterized by the fact that they act as goods released for free circulation, i.e. the goods are in circulation in the customs territory of the Russian Federation without the prohibitions and restrictions provided for by the customs legislation.
In practice, reimport is used as a procedure that has an independent value, and as a procedure that completes the operation of some other procedures.
Accordingly, it should be noted that the goods declared for the customs procedure of re-import have a customs history, i.e. these are goods that have previously been placed under another customs procedure at least once, for example, in connection with their export from the customs territory. Thus, reimported goods are characterized by the presence of a "fiscal biography" containing information about fulfilled tax obligations and granted tax benefits related to the fulfillment of the conditions for placing them under previous customs procedures and the consequences of being in the chosen status.
So, export customs procedure involves the export of goods outside the customs territory of the Union in order to permanently stay outside the Union. At the same time, circumstances may arise requiring the return of previously exported goods (non-compliance with the terms of the contract). In this case, re-import can be considered as an independent procedure, since the export procedure ends with the export of goods.
Customs procedure processing outside the customs territory of the Union provides for the export of goods for the purpose of their processing within the established time limits, followed by the re-import of processed products. Thus, the re-importation of goods completes the processing procedure outside the customs territory of the Union and, from the point of view of customs regulation, is considered as a re-import procedure.
Import of previously exported goods possible using the customs procedure for the release of goods for domestic consumption, but in this case, import customs duties and taxes would be payable with the need to comply with non-tariff regulation measures, which would not primarily meet the economic interests of participants in foreign trade activities exporting goods. The customs procedure for re-import simplifies the conditions for the re-importation of goods, freeing the declarant from paying the specified fees and complying with non-tariff regulation measures.
In accordance with Article 292 of the Customs Code of the Union, the content of this procedure is the re-importation of goods previously exported from the customs territory of the Union to the specified territory in compliance with the deadlines established by Article 293 of the Customs Code of the Union, without paying import customs duties, taxes and without applying non-tariff regulation measures. Goods placed under the procedure under consideration acquire the status of goods of the Customs Union, with the exception of the goods specified in subparagraph 4 of paragraph 1 of Article 293 of the Customs Code of the Union, which are products of processing of goods exported from the customs territory of the Union in accordance with paragraph 3 of Article 253 of the Labor Code of the Union.
This exception is due to the fact that Article 253 of the TC of the Union provides for the possibility of exporting goods under the procedure for processing goods outside the customs territory of the Union of goods placed under the procedure for release for domestic consumption with the provision of benefits. on payment of customs duties, taxes, which is associated with restrictions on the use and disposal of such goods. It should be added that these goods have the status of foreign goods remaining under customs control after they are released for domestic consumption. However, this is not an obstacle to their export for the purpose of processing outside the customs territory of the Union, as provided for by Article 253 of the Customs Code of the Union. The return of such goods in the form of processed products using the re-import procedure does not change their status, i.e. they remain foreign goods, otherwise the change in status would be in conflict with the conditions for placing goods under the procedure for release for domestic consumption (clause 3, article 210 of the Labor Code of the union).
Note that if the re-imported goods are the product of processing of foreign goods that were previously placed under the "Processing in the customs territory" procedure, then the indicated interaction of procedures extends to a depth of more than a walking distance. Therefore, the analysis of the features of the tax procedure for reimported goods should be carried out subject to specification of the initial conditions.
1. The conditions for placing goods under the customs procedure for re-import are:
2) submission to the customs authority of information about the circumstances of the export of goods from the customs territory of the Union, repair operations, if such operations were carried out with goods outside the customs territory of the Union and are confirmed by the submission of customs and (or) other documents or information about such documents;
2. The conditions for placing goods previously exported from the customs territory of the Union, in respect of which the customs procedure for export was applied, under the customs procedure for re-importation are:
1) the placement of goods under the customs procedure of re-import until the expiration of 3 years from the day following the day of their actual export from the customs territory of the Union, or until the expiration of another period determined by the Commission in accordance with paragraph 3 of this article;
2) preservation of the unchanged state of the goods in which they were exported from the customs territory of the Union, with the exception of changes due to natural wear and tear, as well as changes due to natural wastage under normal conditions of transportation (transportation) and (or) storage;
3) refund of taxes and (or) interest from them, when the amounts of such taxes and (or) interest in connection with the export of goods from the customs territory of the Union were not paid or were returned, as well as the amounts of other taxes, subsidies and other amounts unpaid or received directly or indirectly as payments, benefits or compensation in connection with the export of goods from the customs territory of the Union, if this is provided for by the legislation of the Member States, in the manner and on the terms established by such legislation.
4. The conditions for placing goods previously exported from the customs territory of the Union, in respect of which the customs procedure of temporary export was applied, under the customs procedure of re-import are:
1) importation of goods into the customs territory of the Union during the period of validity of the customs procedure for temporary export;
2) preservation of the unchanged state of the goods in which they were exported from the customs territory of the Union, with the exception of changes due to natural wear and tear, as well as changes due to natural wastage under normal conditions of transportation (transportation) and (or) storage, as well as changes that are allowed in in relation to such goods when they are used in accordance with the customs procedure for temporary export.
5. The conditions for placing goods previously exported from the customs territory of the Union, in respect of which the customs procedure for processing outside the customs territory was applied, under the customs procedure for re-importation are:
1) importation of goods into the customs territory of the Union during the period of validity of the customs procedure for processing outside the customs territory, established by the customs authority;
2) preservation of the unchanged state of the goods in which they were exported from the customs territory of the Union, with the exception of changes due to natural wear and tear, as well as changes due to natural wastage under normal conditions of transportation (transportation) and (or) storage.
Re-import means the customs procedure, according to which the cargo, previously exported from the customs territory, is returned back within the time limits specified by law. At the same time, there is no charge for moving products across the border. A striking example of re-import is the return of products temporarily exported abroad to an exhibition or leased to foreign partners. In the future, the goods are returned back to the country. It should be noted that re-import does not involve changing the appearance or characteristics of the goods, that is, they cannot be processed abroad.
The products imported back are released for free circulation. Re-import is considered the final stage of the customs procedure in relation to the cargo previously exported abroad.
Conditions for applying the reimport mode
The following goods are subject to the re-importation procedure:
- exported abroad as exported cargo, if no more than three years have passed since they were moved abroad, and they have not undergone any changes, except for normal wear and tear;
- moved abroad by way of temporary export, if they were returned within the prescribed time and in an unchanged form, apart from normal wear and tear or changes that appeared during their operation;
- products of processing of goods under the re-import regime in the course of warranty repairs.
The application of the re-import regime is not precluded by the fact that the goods are used abroad to generate income or carry out operations aimed at ensuring their safety, including overhaul or maintenance. But these operations should be aimed at preserving the useful qualities of the product and maintaining it in a state similar to that at the time of export abroad. If, as a result of the repair or modernization, the cost of the product has been increased, then it is not subject to the re-import procedure.
Features of the application of customs duties
The law establishes that customs duties and other taxes are not collected in the process of re-import. But in some cases, it is necessary to make the following payments:
- if duties and taxes have not previously been collected;
- if the payments made earlier were returned to the declarant (in case of re-import of exported goods, if the amount of taxes was reimbursed in connection with their export);
- if internal taxes were not paid or their amount was compensated to the declarant in the form of benefits or payments due to the export of products.
Customs duties are returned to the declarant if the goods were placed under the re-import regime upon return to the country. But the cargo must be delivered back no later than six months after its initial export. In addition, a necessary condition for obtaining a refund is considered to be the payment by the declarant of customs duties when exporting products abroad.
How to place a product under the re-import regime?
The placement of goods under the re-import regime is carried out by a customs officer by affixing the stamp “release allowed” in the declaration. To obtain permission to apply the re-import procedure, the declarant must fill out a cargo customs declaration, abbreviated as CCD. Moreover, information is entered into it in accordance with the rules for declaring foreign products that are imported into the country or released for free circulation.
In addition to the completed declaration, the interested person also submits a customs declaration, which was issued when exporting products abroad. The absence of these documents will result in the refusal of the customs authority to issue a permit for placing the cargo under the re-import regime.
In addition, the declarant must provide the customs officer with evidence that he was not paid compensation for internal taxes when the goods were exported from the country. And also to prove that the product was not changed abroad, as a result of which its value increased.
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What is a reimport? Re-import of goods is a customs procedure, which consists in the re-importation into the country of products that were originally exported to neighboring or other countries. The rules regarding re-import are clearly spelled out in chapter 39. The re-import procedure is quite real only for those products that have retained their condition, indicated even before export. Re-import is carried out without the need to pay customs taxes and duties again when crossing the border. As a rule, the re-import procedure is typical for products that, for certain reasons, could not be sold on the local market of another country. It is also performed when the buyer refused the goods for certain reasons (low quality in general, manufacturing defects).
Goods placed under re-import acquire the status of products released for free circulation. It is important to note that there is a custom re-import deadline. It is three years from the date of export of products from customs. However, this period may be extended by special decision. It is accepted, as a rule, in the presence of complex technical products (mining, construction, and so on).
Required documents
To place the goods in the customs regime of re-import, it is necessary to provide the following set of documents to the customs authority:
- information about the circumstances of the re-import of products, written in free form;
- information about the repair work performed, if any;
- documentation that confirms the date of successful passage of control at the border;
- customs declaration, which was accepted by the customs authority of the country in the process of exporting goods.
All this set of papers must be presented to representatives of the customs authority no later than thirty days before the declaration of products. Consideration of the request is carried out for thirty days, but no more. If the person who sent the request is denied, a letter should be sent outlining the reasons for the rejection. If the necessary documents or information for the FCS are not available, the authority notifies in writing that additional information needs to be provided. The letter can be received within fifteen days from the date of receipt of the relevant refusal.
Other features
Despite the fact that the customs procedure for re-import provides for the complete absence of customs taxes or duties, the legislation establishes the payment of duties and taxes, which are returned during the export process. The procedure for performing such actions is prescribed by the legislation of the Russian Federation on fees and taxes. The following amounts are returned during the re-import process:
- internal taxes and subsidies that were not paid or received as compensation when exported outside the Russian Federation;
- customs import taxes and duties, as well as interest on them, if they were not charged or were reimbursed.
It is noteworthy that the re-import of goods is such a procedure in which there are a number of circumstances that do not prevent the product from being placed under its framework. For example, when carrying out minor repairs, maintenance, as well as performing a number of other operations that are performed in order to maintain the normal technical condition in which the equipment was at the time of export, these products can still be placed under re-import. The only exception to the rule is a total ban on product overhaul. Temporary wear and tear is also acceptable under adequate conditions of transportation, operation and storage. It is forbidden to improve or perform a number of other operations that automatically become the reason for the rise in price of products.
The most important feature of the customs re-import procedure is the mandatory identification of goods when they are exported from the customs territory of the customs union. That is, if there was no customs inspection during the export of goods, then it is unlikely that the customs authorities will allow the return import of products, since it is impossible to recognize previously exported goods in imported goods.
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Re-import is a complex customs procedure, which should be carried out by competent specialists, as it has many nuances and features. This will reduce risks, reduce the time of cargo clearance, and avoid penalties for violations of the conditions of the regime.
What is RE-IMPORT
Re-import is a procedure in which goods that were previously exported from this territory are brought into the country. Abroad with such goods should not carry out repairs, upgrade. The reason for the return may be the presence of previously undetected defects, or illiquidity.
The essence of the process
The essence of the process is the return abroad of a previously exported object for a variety of reasons. For example, the buyer may refuse the product. In this case, it must be returned to the territory of the country from which they came.
Re-import of goods implies preferential conditions for crossing the border - tariff payments, taxes for it do not need to be paid:
- the declarant is not obliged to pay for the movement of products across the border in case of paying a fee at the time of export;
- if the procedure was carried out no later than six months ago (the countdown is from the date following the day the goods were exported from the country), the applicant will be refunded the payments made during the export.
Customs payments for re-import are collected in the form of customs clearance fees. Duty exemptions do not apply if it was not paid or returned at the time of export.
What goods cannot be placed under the re-import regime
Cannot be placed under re-import:
- foreign-made products;
- Russian products exported from the country under a different customs regime;
- Russian objects that entered the Russian Federation in the form of exports, having an overdue deadline for re-importation on the date of re-importation;
- products prohibited by Russian laws for import and export.
Conditions for placing goods in the re-import regime
The customs legislation highlights the signs for placing in the re-import mode of cargo, which:
- intended for export, is a product of processing, if the following condition is met: re-import was started no later than 3 years from the date of movement of products across the border;
- has not changed its primary state, except for the process of natural loss, if it is provided for in the conditions of transportation and storage. In this case, the customs authority must provide the relevant documents;
- is in the process of temporary export, if the condition of meeting the deadlines is met, its condition has not changed;
- goes through the process of processing outside the territory of customs. It must be in its original, unaltered state. The possibility of natural losses provided for by the conditions of movement and storage is envisaged;
- was obtained as a result of the processing of the product outside the customs territory, if the processing was carried out free of charge or for the purposes of a guarantee.
Required documents
It is necessary to provide the following documents upon re-import (Article 294 of the Customs Code of the Customs Union):
- declaration to the Federal Tax Service;
- documents confirming the date of crossing the border by products during import to Russia;
- receipts for payment of import duties, taxes, subsidies and other amounts subject to return to the budget. Other payment documents certified by the applicant with explanations attached to them on the calculation of funds that were deducted can be used as confirming ones;
- a letter from the FCS on the extension of the terms for placing products under re-import - for products declared after 3 years from the date following the day of crossing the border at the time of export from Russia;
- information about the repair of products, if it was carried out in another territory;
- information confirming the export from the Russian Federation of a car, spare parts, equipment for maintenance, repair of a car temporarily located on the territory of another country, these details are used for this vehicle. Such information should be provided in case of bringing under the regime of units, assemblies that were part of this transport, replaced by the corresponding parts that were sent from the customs territory;
- information confirming the export from the Russian Federation of a machine, spare parts and equipment intended for repair, maintenance, previously moved outside the country for these purposes, but not used;
- information on technical regulations, standards, other regulations in force in Russia, which indicate the levels of natural wear and tear, subject to the conditions of transportation, use, storage.
Conditions for the return of export duties
The amounts paid will be refunded if:
- the object was exported and imported by one person - the payer of the export duty, or if its payment was made in his favor;
- customs officers were provided with a copy of the declaration, which was the basis for the calculation and payment of export customs duties. Confirmation was provided from the customs authority, in whose favor the payments were made, that the funds were credited to its account;
- the applicant of the goods submitted under re-import provides the customs officers with an application (written) for the return of the funds paid.
Grounds for refusal
You can get a denial of the re-import procedure for the following reasons:
- the registration of the regime, the return of payments is carried out by the applicant, who is not the payer, there are no documents giving him the right to be the assignee of the payer;
- violation of the terms - more than 6 months have passed, provided for the return of payments or 3 years for the application of the regime. The deadline for the temporary export of goods has been violated;
- the documents submitted for consideration contain false data;
- payments made during the primary export never entered the budget account;
- the declared cargo is prohibited for re-import: precious metals, products from them, military products, narcotic drugs, etc.
Re-import terms
Re-import under the Customs Code of the Customs Union (Article 293) must be carried out no longer than 3 years from the date following the date of importation from the territory of the Customs Union or within another period established in accordance with paragraph 2 of this article.
Separate provisions regarding the application of the regime
The regulation of certain provisions of the re-import procedure can be transferred to the level of national legislations of the EAEU member countries. The procedure for extending the term is determined by Article 286 of the Federal Law on customs regulation in the Russian Federation. Reimbursement, offsetting the amount of duties when exporting under the re-import procedure, requirements for payment of the amount of import duty, tax payments, subsidies, and other amounts are regulated by Articles 287, 288 of this law.
Status of goods placed in re-import mode
The status of products under the re-import procedure is defined for products as “released for free circulation”.
Application of customs duties, taxes when placing goods under the customs procedure of re-import
When re-importing products under the re-import procedure, it is not necessary to pay customs duties and taxes - Article 32 of the Customs Code of the Customs Union.
Reimport after export
The declarant may have problems if under the re-import procedure were placed products of Russian origin, previously moved from the territory of the country under the export regime, after which the process of their return began.
The declarant must confirm the immutability of the state of imported products. Identification when exporting exports is not carried out by customs officers, the cargo is not inspected, there are no documents confirming the presence of articles, serial numbers, confirmation of the compliance of the actually presented cargo with the characteristics specified in the declaration. Inspection of imported goods is carried out more strictly and for these products it will not be easy to confirm the conformity with the previously exported goods.
After import, before declaring, you need to independently inspect the cargo and make sure that:
- Russian cargo corresponds to that described in the declaration;
- serial numbers, batches coincide with those entered in the declaration;
- the sender did not complete the cargo with extra items.
The declarant is obliged to pay direct or indirect payments, benefits, compensations received during the export of goods from the Customs Union, to confirm to the customs officers that VAT has not been returned to him after the export of the goods. You will need to submit a request to the tax office, get a certificate - a month before the goods are imported back. If the return took place unexpectedly, you will have to pay the costs for temporary storage in a customs warehouse.
Offset (refund) of customs export duties
For goods placed under re-import, a offset (refund) of previously paid amounts of import duties is performed. It is necessary that the condition be met - the placement under this regime must be carried out no later than 6 months from the date following the date the cargo was placed under this export regime.
Company advantages
The legislation regulating the issues of re-import is quite extensive, it is not easy for everyone to navigate in the constantly changing conditions of conducting foreign economic activity.
The TechnoVlad company is ready to help in complex issues of moving various types of goods across the border in the re-import mode. The qualification of our specialists allows us to perform the most complex tasks related to the preparation of customs documents, the correct assignment of codes to cargo. Competent coordination of interaction with customs authorities allows us to quickly perform all the necessary operations within the re-import procedure.
Contacting TechnoVlad will allow our customers to clear products at customs, minimize the costs of this process, avoid delays, delays and unnecessary financial costs, problems at customs.