Participants in foreign trade activities often encounter problems when the imported goods turn out to be defective or poor quality. To be able to send goods back to the supplier, there are only two options:

First option. Place previously imported goods under customs procedure "Export" (EK10). The advantages of this procedure are its simplicity. customs clearance, because According to customs legislation, there are no restrictions on previously transported goods. The disadvantages of this procedure are the inability to return previously paid customs duties upon import.

Second option. Place previously imported goods under the customs procedure "Reexport" (EK31). The advantages of this customs procedure are the possibility of returning previously paid customs duties (Article 301 of the Customs Code of the Customs Union). The disadvantages are restrictions on the length of stay in Russia and the need for preparation additional documents for customs clearance. In addition, re-export is used to close customs procedures under which goods were released “conditionally.” For example, temporary import, processing in customs territory, duty-free trade, etc.

Re-export is possible under the following conditions (conditions for placing goods under the re-export procedure):

1. Within one year from the day following the day of release for domestic consumption.
2. The issued customs declarations (customs declarations - DT) indicated the article numbers and/or serial numbers that are actually on the product. There will be 100% customs inspection, based on Article 297 of the Customs Code of the Customs Union.

If these conditions do not apply to your goods, you will be able to send the goods to the Seller only by placing the goods under the customs procedure - “Export” (EC10).

Documents required for re-export:

The contract on the basis of which goods were imported into the territory of the Customs Union. At the same time, it is necessary to have an article in the contract - WARRANTY OR COMPLAINT (grounds for Re-export), if this article is not there, then it is necessary to conclude an additional agreement within the framework of the existing contract, and indicate the following:

- import invoice + proforma invoice (on behalf of your company) for specifically exported goods;
- GTD in scanned form.
- act of acceptance of imported goods;
- a claim to the supplier with reference to the clause in the contract regarding RECOMMENDATION or Guarantee;
- the supplier’s response to the agreement to accept the goods back;
- an information letter to customs from your company stating that the goods were not used or repaired, because were defective with a request to be placed under the customs procedure for re-export. Attachment to this information letter: all specified in this section documentation.

Export (EK10)

According to Art. 212 TC CU Export is a customs procedure in which goods customs union are exported outside the customs territory of the Customs Union and are intended for permanent residence outside its borders.
Also in accordance with this article - It is allowed to place under the customs procedure for export of goods previously placed under customs procedures for temporary export or processing outside the customs territory, without their actual presentation to the customs authorities.

When exporting defective goods previously imported to Russia, the following basic documents are needed:

Contract or simplified gratuitous agreement;
- import invoice + proforma invoice for export;
- CCD (customs declaration).

The norms of customs legislation on the basis of which re-export is carried out.

According to Art. 296 of the Customs Code of the Customs Union, when using the customs re-export procedure, goods previously imported into the customs territory of the Customs Union are exported from this territory without payment and (or) with a refund of paid amounts of import customs duties, taxes and without the use of non-tariff regulation measures.

At the same time, goods placed under the customs procedure of release for domestic consumption may also be placed under the customs procedure of re-export, if these goods are returned due to non-fulfillment of the terms of a foreign economic transaction, including in terms of quantity, quality, description or packaging (clause 2 of Art. 297 TC TC).

Article 297. Conditions for placing goods under the customs procedure of re-export

The following may be placed under the customs re-export procedure:

1) foreign goods located in the customs territory of the customs union, including those imported in violation of non-tariff regulation measures, and products of processing of goods placed under the customs procedure of processing in the customs territory;

2) goods placed under the customs procedure of release for domestic consumption, if these goods are returned due to failure to fulfill the terms of a foreign economic transaction, including quantity, quality, description or packaging, subject to the following conditions. (It is necessary to have an article in the contract in the contract - GUARANTEES OR RECLAMATION, additionally you need an acceptance certificate for imported goods + a claim to the supplier with reference to the clause in the contract about RECOMMENDATION + the supplier’s response about the agreement to accept the goods back. If there were different contracts in the customs declaration, then it is possible to make only one customs declaration-re-export per contract)

goods are placed under the customs procedure of re-export for one year from the day following the day of release for domestic consumption;

documents have been submitted to the customs authority in accordance with Article 299 of this Code;

the goods were not used or repaired in the customs territory of the Customs Union, except for cases where the use of the goods was necessary to detect defects or other circumstances that led to the return of the goods;

goods can be identified by the customs authority.(i.e. the goods will have articles, serial numbers and/or other means of identification that must be in the import customs declaration - you need to check whether they are indicated there or not. If not, then REEXPORT IS IMPOSSIBLE).

To place such goods under the customs procedure of re-export, the following conditions must be met:

Goods are placed under the customs procedure of re-export for one year from the day following the day of release for domestic consumption;

The goods were not used or repaired in the customs territory of the Customs Union, except for cases where the use of the goods was necessary to detect defects or other circumstances that led to the return of the goods;

The goods can be identified by the customs authority.

Moreover, in the event of a declaration of the customs procedure for re-export to the customs authority in accordance with Art. 299 of the CU Labor Code must be submitted documents containing the following information:
1) about the circumstances of the import of goods into the customs territory of the Customs Union;
2) about non-fulfillment of the terms of a foreign economic transaction;
3) on the placement of these goods under the customs procedure of release for domestic consumption;
4) on the use of these goods after being placed under the customs procedure of release for domestic consumption.

In addition, in Art. 297 of the Customs Code of the Customs Union requires that goods declared for the customs procedure of re-export must be identified by the customs authority.

In this regard, documents submitted to the customs authority when importing goods into the customs territory Russian Federation, and the documents submitted when applying for the re-export procedure must contain an indication of the identification characteristics of the goods that make it possible to unambiguously correlate it (defective goods) with goods that were previously placed under the customs procedure of release for domestic consumption. It is worth noting that export customs duties and taxes in respect of goods placed under the customs procedure of re-export are not subject to payment.

Article 299 of the Labor Code of the Customs Union. Documents and information required for placing under the customs procedure for re-export of goods previously placed under the customs procedure for release for domestic consumption

We have ready-made solutions for customs clearance of any cargo. This will save you money and time when moving through customs border goods and vehicles during declaration. If necessary, we can offer a way out of any situation, including changing the customs procedure under which your cargo is placed.

Temporary import and export

Description of customs procedures for temporary import (admission) and temporary export of goods.

Temporary export Export 23

Restrictions: on non-tariff control (goods prohibited for import and export). There are no time limits.

Release condition: obligation to re-import, with monetary security at the place of use.

Identification method: physical (description, photo, stamp, marking, taking samples), with the exception of returnable packaging and spare parts in case of machine breakdown.

The procedure applies:

• with use without changing the condition and maintaining in normal working condition (maintenance, minor repairs without modernization);
• for research, testing, testing;
• for the purpose of transferring for use to another person (rent, leasing);
• as transport for international transport.

When transferring ownership rights to another Russian person, the procedure changes to Export 10.

Temporary import (admission) Import 53

Condition for placing goods under the customs procedure:

• restriction, 3 categories of goods are not allowed: goods prohibited for import; waste, including industrial waste; consumables (except for imported goods for advertising or demonstration purposes in single copies);
• identification- the possibility of identifying goods when placing them under final procedures (identity - the same goods are exported, with the exception of the condition established by an international treaty that temporarily imported goods can be replaced with similar ones upon return export, for example, reusable containers, spare parts for vehicles);
• guarantees for compliance with legislation, providing security for payment of import customs duties and taxes;
• obligation to re-export such goods(statement), but this is not directly established in the legislation;
• temporary import period established by the customs authority at the request of the declarant based on the purposes and conditions of import (documentary confirmation of the period), a maximum of 2 years or 24 months. The Commission has the right to establish shorter or longer periods in relation to certain categories of goods (for example, for vehicles that are main production assets owned by a foreign person and used by a Russian person, in respect of which a full or partial exemption has been granted, the period can be determined up to 34 months (in in this case we are talking about leasing).

*if goods are repeatedly placed under the Import 53 procedure, even with a change of owner, the total total period of the procedure cannot exceed the temporary import deadline - 2 years.

Status of goods (restrictions on the use or disposal of goods) - foreign, use and disposal is limited - the goods are under customs control,

Acceptable operations with goods:

• use according to the purpose of import, subject to unchanged condition goods upon return export, excluding natural wear and tear;
• security operations and maintaining the goods in normal and working condition, 32 procedures: Maintenance and minor repairs;
• researching, tests, testing, quality checks object and organization of events (311 Federal Law - commercial and scientific samples, with the peculiarities of placement and completion of the procedure - destruction);
• transfer of use rights to another person, TC CU and 311FZ define cases when such transfer is carried out upon simple notification of the customs authority (storage, maintenance, minor repairs, etc.). In other cases, permission from the customs authority is required (for example, sublease);
• vehicles can be used outside the customs territory of the Customs Union as vehicles for international transportation.

Application of customs duties and taxes:

I. Full conditional release - cases, conditions and duration are determined by the Commission of the Customs Union, general principle- non-commercial use of these goods.
1 case - reusable packaging: pallets, containers for international transportation of goods.
Case 2 - goods whose temporary import contributes to development international relations(exhibition goods, product samples - goods are damaged, non-functional, advertising printed goods, research, testing, inspections, professional equipment and tools - used strictly by a foreign person on a non-commercial basis, with the exception of tours;
3 case - the use of cultural and scientific ties between states (without making a profit) - sports, science, culture, cinema, photography - only to a foreign person;
Case 4 - liquidation of consequences natural Disasters with confirmation from the Ministry of Emergency Situations,
5 - other, for example: live animals during various actions or vehicles: air, sea, river, heavy duty only in international transport or the media: television, radio, press.

A FULL conditional exemption period of up to 1 year can only be applied on the territory of Russia, since conditional tax exemption is given on a national basis (in the territory of the state of issue).

II. Partial conditional release- Case 2:
- when the conditions do not fall under case I;
- there is an extension for periods exceeding 1 year;
- a violation of the terms of use of goods has been established.
With partial conditional exemption, for each full and incomplete calendar month that goods are in the temporary import procedure for admission - Import 53, 3% of the amount of import customs duties and taxes that would be payable if temporarily imported goods could be placed under the customs procedure IM40 are charged. Paid upon placement under the IM 53 procedure for the entire established period or, at the request of the declarant, periodically, but not less than once every 3 months. Or they are paid in advance, before the beginning of the period for which payment was made - the payment deadline is the last day of the month for which payment was made.

Completion of the customs procedure:

• upon completion of the procedure, the paid interest is not refundable;
• it is necessary to provide all prohibitions and restrictions + bank interest for deferred payment at the refinancing rate of the Central Bank of the Russian Federation + the amount of customs duties underpaid as during the Import 40 procedure.

Attention!

The VVS company DOES NOT PERFORM CUSTOMS CLEARANCE OF GOODS AND DOES NOT CONSULT ON THESE ISSUES.

This article is for informational purposes only!

We provide marketing services on analysis of import and export flows of goods, research commodity markets etc.

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Organizations whose activities include foreign economic transactions sooner or later face the need to re-export goods abroad. This operation has differences from export that need to be taken into account so as not to damage your business.

What is re-export of goods?

Re-export of goods is a customs procedure in which those goods that were previously imported into the Customs Union can be exported from there without appropriate duties. And in cases where customs duties have already been paid, re-export involves monetary compensation for them. In addition, non-tariff regulation procedures are not applied to products subject to re-export and taxes are not paid. These rules are established by Articles 202 and 296 of the Customs Code of the Customs Union.

In other words, summarizing the above, we can simplify the definition to the following formulation: re-export is the redirection abroad of goods previously imported into the customs territory of the state. In addition to the already mentioned information that customs duties are not applied to goods subject to re-export (or funds already paid are returned), it is also worth mentioning that they are not subject to the restrictions that are established in the country regarding foreign trade activities.

Until recently, only the import and export of goods was in demand in the Russian Federation. Re-export of goods is a relatively new procedure for domestic customs practice. They first thought about it at the end of the summer of 2012 (August 22), since those economic conditions made it necessary to have a customs regime for the re-export of goods. Many trade organizations and businesses realized the benefits this approach To economic relations, so re-export of goods became a natural step in development domestic market. Thanks to innovations, it was possible not only to significantly increase the economic status of the Russian Federation, but also to significantly expand its market opportunities.

When placing goods under the customs regime for re-export, you should always be guided by Article 297 of the Customs Code of the Customs Union, which establishes the categories of goods that may be subject to this procedure:

Foreign goods located in the customs territory of the Customs Union, including those imported in violation of non-tariff regulation criteria;

Goods under the customs release procedure, intended for domestic consumption, but subject to the condition that they are returned due to non-compliance with any characteristics (shape, color, volume, quality, etc.).

But this does not mean that re-export of such goods can always be carried out. This procedure has a number of restrictions that must be taken into account, namely it is prohibited:

Re-export goods if they have stayed in the country for more than a year.

Re-export goods if they do not have all necessary documentation given in Article 299 of the Customs Code of the Customs Union.

Re-export goods if repairs of goods subject to re-export were carried out on the territory of the customs union, or they were used there. But sometimes there are exceptions - in cases where, for example, in order to identify a defect, it is necessary to use the product for its intended purpose, in other words, to evaluate its quality experimentally.

Re-export goods if the customs authority is unable to identify them.

According to established customs norms and rules, in cases where re-export of Russian goods for one reason or another is impossible, their export is allowed (that is, they are exported abroad for general conditions, including payment of duties and taxes).

As a rule, it is customary to distinguish two types of re-export of goods:

Direct re-export is a procedure in which the re-exported goods must be delivered to the resident country;

Indirect re-export is a procedure in which re-exported goods can be immediately sent to any other territory, bypassing the resident country.

In what cases is it appropriate to re-export goods?

It should be emphasized that re-export of goods can be carried out for various reasons. There is actual re-export of goods - this is when products are imported into the customs territory of a country for its use, but for some reason must be returned abroad. Accordingly, the actual re-export is the one that turned out to be such “in fact”, sometimes unexpectedly for the sender himself. And deliberate re-export is when the sender of the goods knows in advance that everything will be exported abroad again, and even during registration indicates this in the relevant documentation.

Based on the above, it becomes clear that in both cases, the re-export of goods is processed differently at the border. Re-export of goods carried out knowingly does not have VAT. It significantly reduces the cost of transporting goods. In this regard, this procedure is widely in demand among various enterprises who find their benefit in this customs procedure.

What rules are established by the customs authorities of a particular country also plays a significant role. The Russian Federation is no exception in this regard and sets its own deadlines, rules and requirements for goods subject to re-export. As already mentioned, goods for re-export can only be brought into the customs territory of our country for one year. Fees must be returned within six months.

Each country has own rules and features of handling the customs regime for re-export of goods. They're trying to get as much out of it as possible. economic benefit, but at the same time do it in such a way that the entire procedure is legal. In this regard, it is very important to accurately study the legislation of each country applicable to the re-export of goods, so that unexpected nuances do not become an obstacle to the implementation of a particular customs operation.

In the Russian Federation, re-export of goods is an independent customs regime that does not imply obligations for the participants to the customs authorities. The initiator of such relationships is often the importer, if the use of re-export of goods is more profitable and convenient for him than alternative options.

Today, the procedure for re-exporting goods is common due to economic sanctions.

How is the re-export of goods regulated?

One of the types of regulation of re-export of goods can be called currency control - measures that are taken to ensure that, by monitoring and controlling foreign exchange transactions, the economic, national and customs interests of one’s state are observed.

Currency control has strict regulations and a precise description of all its procedures, which the parties must obey. In essence, there are quite a lot of requirements, but the most significant of them are: the use of certain banks for foreign exchange transactions, restrictions on the export of capital, etc.

Very great importance when re-exporting goods, it also matters how they are formed and what is included in the agreements or contracts between the parties. It is necessary to consult an authorized bank, which has the right not to service a particular transaction if the registration standards are violated. This is done in order to avoid violations and reduce the number of unprofitable transactions with foreign partners.

What documents should be prepared when re-exporting goods?

First of all, you should proceed from the circumstances under which re-export of the goods was required, and also decide whether this particular procedure is really necessary. Most often, those participants in foreign economic relations who receive goods that do not meet quality requirements are faced with the need to re-export goods. In such cases, resort to the following options.

Participants in foreign trade activities often encounter problems when imported goods turn out to be defective or of poor quality. To be able to send goods back, the supplier has only two options:

Return of imported goods to the supplier in export mode. Why do we touch on this option in the article about re-export of goods? The fact is that it is much more accessible. Clearing goods at customs is much simpler, because there are no strict customs restrictions for the export of goods, regardless of whether they were imported into the country from somewhere earlier or not. For many, this is an acceptable alternative to re-exporting goods, although customs payments cannot be returned this way.

Return of imported goods to the supplier in re-export mode. With this procedure you can get back financial resources, spent on customs payments (Article 301 of the Labor Code of the Customs Union). But in order to obtain permission to re-export goods, you will have to fulfill all the necessary requirements, for example, meet the deadlines and submit all the required documents, which will be discussed below. Such a step is not always feasible, but still, re-export of goods is a popular customs procedure, and in some cases it is simply inevitable, such as duty-free trade, temporary import, etc.

It will be possible to re-export goods only if there are customs declarations for all goods. These papers necessarily require article numbers or numbers corresponding to the product. Only if they match when compared during inspection will a permit be issued to re-export the goods. Otherwise, you will have to rely only on the export regime and forget about reimbursement of funds spent on customs duties.

Re-export of goods can only be carried out if there is following documents, namely required:

An agreement specifying the reasons for importing goods into the territory of the Customs Union. This document requires you to specify all the conditions for returning goods.

Electronic copies of the customs declaration

Certificate of acceptance of goods delivered from abroad.

Complaint to the supplier from the recipient.

The supplier's response, where he agrees to take back his goods.

Documentation ( information mail from the recipient), which confirms that the goods were not subject to repair or operation during their stay in the country, and also provides the reasons why these goods need to be placed under the re-export procedure.

In comparison, exporting foreign goods from Russia to the sender is much easier. You only need a few documents:

Contract or agreement.

Invoices from the sender and recipient.

Customs declaration.

According to Chapter 32 of the Customs Code, goods that have been placed under the customs re-export procedure are subject to export outside the Customs Union as part of customs transit.

It happens that under the customs procedure of re-export it is necessary to place goods that were previously under another customs procedure - release for domestic consumption. To change one procedure to another, you will need to send documentation to the customs authority that contains the following information:

Conditions and circumstances under which goods for which it is necessary to apply the re-export regime ended up on the territory of the Customs Union. All supporting documentation is required to support this information.

The fact that the supplier fails to comply with the conditions stipulated in the agreement or contract.

Information that goods for which it is necessary to apply the re-export regime were placed under the customs procedure of release for domestic consumption.

Confirmation that the goods to which the re-export regime must be applied were used after being placed under the customs procedure for release for domestic consumption.

Separately, it is worth mentioning the issue of paying customs duties for re-export of goods. This is a fairly broad topic with many nuances. First of all, it should be noted that re-export of goods does not eliminate the need to pay customs duties for all imported products. This obligation remains with the declarant until the moment when he exports (re-exports) the goods outside the customs territory of the Customs Union. At the same time, we should not forget that the fact of export must be officially made by the customs authority from the place of re-export, and all products subject to re-export must be identified. If this is not possible, then instead of re-export, it will be possible to carry out only regular export (that is, in addition to the duties paid for import, export duties will also be required).

If the goods that were imported into the customs territory of the Customs Union are lost (lost or damaged) due to an accident, natural loss or other force majeure, the day on which the declaration for placement under the customs regime of re-export was submitted is considered the day of payment of import duties.

Taxes and duties in this case will be similar to those that would be required to be paid if the same goods were placed under the release procedure for domestic consumption. In this case, the existing benefits and taxes that could be calculated on the day of filing the declaration for placing the goods under the customs procedure of re-export are not taken into account.

If goods were imported into the territory of the Customs Union, but due to non-compliance with some terms of the transaction they needed to be returned, then there is actually nothing to pay for import duties, so the customs authorities reimburse them, as stated in Chapter 13 of the Customs Code of the Customs Union.

As for export customs duties, they are not required to be paid when re-exporting goods.

VAT refund when re-exporting goods

Sometimes you can come across information according to which the re-export of goods, carried out due to the product’s non-compliance with the terms of the transaction, involves the return of funds spent within the framework of VAT. In reality, not every tax is refundable. Let's consider this issue in more detail.

There is a significant difference between such objects of taxation as the importation of goods into the customs territory and their sale. Accordingly, there are different VAT for each procedure. In this article we can only talk about the so-called “customs VAT”. As for VAT on sales, this is an area where the competence of tax services begins - this is a subject for a separate discussion.

It is possible to refund customs VAT, but for this it is necessary that the goods meet the requirements that the re-export procedure imposes on it. We have already addressed them several times, but we will present them again here: goods subject to re-export should not have been used or repaired until they were returned. In other words, if a product has deteriorated already during its use, then it will be impossible to place it under the re-export procedure. Accordingly, in this case, customs VAT cannot be returned.

As part of the procedure for re-exporting goods, VAT can only be returned by the customs authority that processed the goods upon import. It is impossible to receive compensation for your expenses at any other customs office. In other words, you cannot import goods in one city and in another demand the return of funds spent on VAT. If such an attempt is nevertheless made, then the only possible and expected result will be a refusal by the customs authority.

In order to return the funds spent on customs VAT of goods subject to re-export, it is necessary to draw up a corresponding application, as well as attach all the necessary documents, a list of which can be found in the second paragraph of Article 147 Federal Law“On customs regulation in the Russian Federation” dated November 27, 2010 No. 311-FZ. If this is neglected, the money will not be returned. In addition, any errors when registering the re-export of goods and drawing up an application will lead to loss of time. This is important to take into account, since, as already mentioned, re-export of goods is allowed only within a year after import. After this, you can only rely on another procedure - export.

It should be borne in mind that the return of customs VAT is allowed within three years from the moment the goods subject to re-export were exported from the territory of the Russian Federation. Unfortunately, there is a widespread misconception that this period is only one year. This is outdated information. Until 2010, the Customs Code of the Russian Federation was in force, which indeed indicated precisely such terms, but this document has lost force, and now all customs procedures in our country operate on the basis of the Customs Code of the Customs Union.

Considering that VAT return is a rather complicated procedure, steps are being taken to finalize it. In particular, the government is developing a bill according to which it is planned to introduce a zero rate on the re-export of goods that will be produced foreign companies on the territory of the Russian Federation.

How accounting reflects the re-export of goods

Before considering the features of displaying accounting in relation to the re-export of goods, it is necessary to mention that within the framework of this procedure, two types of re-export are distinguished:

Re-export of imported goods without delivery to the Russian Federation;

Re-export of imported goods with delivery to the Russian Federation.

Reflection in accounting of re-export of goods without delivery to the territory of the Russian Federation:

Reflection in accounting of re-export of goods with delivery into the territory of the Russian Federation:

To re-export goods, it is necessary to study a large amount of information, which the enterprise often does not have. Therefore, it is worth turning to professionals. Information and analytical company "VVS" is one of those that stood at the origins of the business of processing and adapting market statistics collected by federal departments. The company has 20 years of experience in providing product market statistics as information for strategic decisions, revealing market demand. Main client categories: exporters, importers, manufacturers, participants in commodity markets and B2B services business.

By contacting us you will receive:

Data accuracy. The preliminary selection of foreign trade supplies, the analysis of which is carried out in the report, clearly coincides with the topic of the customer’s request. Nothing superfluous and nothing missing. As a result, we receive accurate calculations of market indicators and market shares of participants.

Preparation of turnkey reports and ease of working with them. Information is quickly perceived, since the tables and graphs are simple and understandable. Aggregated data on market participants is compiled into ratings of participants, and market shares are calculated. As a result, the time spent studying information is reduced and it is possible to immediately move on to making decisions that are “on the surface.”

Re-export is the export of goods previously imported into the country for the purpose of resale to other countries.

Customs duties on re-exported goods are either not paid or are later returned to the exporter, and economic restrictions within the country’s foreign trade activities do not apply to this category of goods.

In simple words, re-export is when a batch of pineapples purchased in India arrives at the Russian border, but does not go to Russian shelves, but is resold to a hypermarket in Belarus (this is direct re-export). And if pineapples bought by Russia are sent directly from India to Belarus, this is an indirect re-export.

Re-export classification

In addition, there is the following classification of re-exports:

• Forced - occurs when the imported goods are unsuitable for sale for various reasons, for example, defects in the goods or lack of demand.
• Speculative – occurs in situations where a sharp rise in demand for a product is expected. Sometimes, in these cases, products are sent to the shelves straight from customs.
• Accounting – this category includes operations that do not require the import of goods into the territory of the state. However, these transactions are monitored by customs and included in their statistics.
• Technological – found in modern companies implementing turnkey projects.

What goods may be subject to the re-export procedure?


In order for cargo to be sent for resale to a third country in accordance with the Customs Code of the Russian Federation, it must have a certain number of specific characteristics.

1. Firstly, the status of the product must be “foreign”.
2. Secondly, the product should not have been used for profit (although the regulations provide for exceptions when it was necessary to use the product in order to identify the presence of defects in it).
3. Thirdly, it should not have been repaired or modernized.
4. Well, lastly, customs must be able to identify the cargo.

In addition, in the Customs Code there is a list necessary requirements so that goods released for domestic consumption can also be subject to the re-export procedure.

• The cargo was supposed to be imported into the territory of the customs union as part of a foreign economic transaction, the conditions of which were not met. The customs procedure for goods planned for use within the country should have been applied to the goods.
• Dual-use goods are a special category, and the requirements for them when completing the re-export procedure differ from the usual ones. The permit, for example, must be agreed upon with the Ministry of Economy, and the procedure itself takes place only under the condition of control by government agencies.

As an exception to the rules, the Customs Code stipulates the possibility of re-exporting Russian goods. However, they are considered Russian only on the basis of territorial issue for the purposes of free circulation, in other words, in fact, they are foreign goods. To apply the re-export procedure to this category, a number of conditions must be met.

1. First and most important, on the day of crossing the border, the goods were defective, or for some other reason did not comply with the terms of the delivery agreement.
2. Secondly, the goods were not repaired in Russia.
3. And thirdly, less than six months have passed since their release into free circulation.

What is the direct re-export procedure?



In order for the process to start, it is necessary to obtain permission to carry out the procedure. The customs authority to which the declaration was submitted, completed in accordance with the existing rules for declaring goods, is responsible for issuing permits. If the decision is positive, the document is stamped “release permitted.”

In parallel with submitting the declaration for approval, information about the product and its location is submitted to customs, namely:

• A confirmation letter from the customs office where the consignment of goods is currently located. The document is considered valid only if it is signed by the head and certified by the official seal of the customs office. The letter must contain information that all required procedures in accordance with the current regulations have been followed.
• As well as documents confirming the location of the specified goods in the customs control zone. If goods declared for re-export have arrived at customs, but are not subject to any other customs operation, then a simplified declaration procedure can be applied. In such a situation, it is necessary to submit a declaration in any form indicating information about the required procedure (re-export) and complete information about the product and its owner.
• It would also be useful to provide information about the current location of the goods with the name of the customs checkpoint, as well as an indication of the reasons for exporting the goods abroad.

If the import of goods violates current prohibitions and restrictions on foreign trade activities, then the declaration and all documents are submitted to the customs authority on whose territory the cargo is actually located.

In this case, when applying the re-export procedure to such goods, payment of customs duties may be required, which is stipulated in customs code.

After providing all necessary documents and issuing permission for the re-export procedure, customs issues a declaration to the owner of the cargo, which will later be presented at the checkpoint when crossing the border of the Russian Federation.

The passage of goods from the territory of the state can only be carried out if there is of this document with the stamp “release permitted”.

As already mentioned at the beginning of the article, customs duties in the case of re-export are either not paid or are returned later. In order to return the amount of duties paid, it is necessary to prepare an application and declaration with all the necessary stamps and marks confirming the fact of crossing the state border.

Special regime



So, what is the fundamental difference between re-export and other customs regimes?

It implies the export from the territory of the state of goods that were supplied by foreign suppliers.

This gives rise to many questions related to design.

Depending on the country of destination, the rules for declaration, payment of duties, prohibitions with restrictions, as well as the rights and obligations of legal entities or individuals may vary.

In accordance with the legislation of the Russian Federation, there are four types of customs regimes:

1. Main: regime of export, international transit and release for domestic consumption. For each of them, a number of taxes and mandatory customs duties are paid.
2. Economic: processing regime, temporary import, customs and free warehouse.
3. Final: regimes of re-export and re-import, refusal and destruction in favor of the state.
4. Special: duty-free trade, temporary import and others.

The carrier or owner of the cargo has the right to indicate any mode in the declaration, but in some cases the choice is limited by the requirements of the current legislation.

Export of products means the withdrawal of goods “one way”, and in the case of re-export, the imported cargo again crosses the border in the opposite direction, and customs duties are not paid.

1. There are a number of conditions for recognizing cargo as suitable for re-export, such as the presence of inconsistencies or defects in the goods at the time of crossing the border. Thanks to this factor, the goods can be returned to the supplier or seller.
2. The second condition is the absence of any manipulations with the goods, be it repair or use, since this will make it difficult for customs officers to establish the identity of the cargo.
3. Well, there is one more important condition - products can be exported from the territory of the Russian Federation only six months after import.

No matter from which point of view - legal or economic - export and re-export are two completely different and separate customs regimes.

Re-export carries a fair share of entrepreneurial attractiveness, because if the product has flaws, the transaction can be declared invalid and the product sent back.

The share of re-exports in international trade has increased significantly in recent years, reaching a record high of a quarter of total global exports. More and more states are beginning to support the policy of transit trade, and the leaders in this area continue to be the United States, Holland, Hong Kong and the Russian Federation.

All organizations leading foreign economic activity, we are familiar with the term “re-export” firsthand. This is a special case of exporting goods previously imported from abroad, which eliminates the payment of customs duties. Let's try to understand the features of this customs procedure.

Re-export concept

Re-export of goods is the final removal from the territory of our country of previously imported objects on special grounds, namely:

• Cancellation of the obligation for the recipient to pay customs duties on both import and export. Payment of customs expenses for imported goods is made in the usual manner; upon completion of the re-export regime, the amount can be returned.
• No economic restrictions or prohibitions are applied to the re-export item.

It should be noted that it is not easy to achieve the introduction of such a preferential regime due to the complexity of customs clearance. There is an alternative option for exporting it from the country, such as ordinary export. In this case, the recipient of the cargo will no longer be able to return previously paid import customs taxes and duties. Any goods that are not prohibited for import into the territory of the Russian Federation, most often raw materials, such as non-ferrous metals, leather, wool, food and others, can be re-exported.

Why might it be necessary to introduce such a regime?

In the work of participating companies international trade Circumstances arise in which a re-export regime may be applied to goods purchased from foreign sellers. These are most often the following cases:

• The purchased foreign goods are returned to the seller because they are defective or do not comply with the terms of the concluded contract.
• In the case of trilateral transactions, when a Russian company resells foreign goods to trading partners from other countries at their request. This situation may arise, for example, if there is a ban on trade interaction between two states.



The second option in most cases involves not direct, but indirect re-export. This is a situation in which imported objects will not be imported into the territory of the Russian Federation, but will be sent directly to the final buyer. In addition, re-export can be used as a customs regime that completes the actions of others: duty-free trade, temporary import or storage, processing in customs territory or under its control, etc.

Goods that can be re-exported

This customs regime may include both objects subject to direct re-export and those previously released into circulation and under customs control. The legislation of the Russian Federation stipulates that the re-export procedure presupposes that goods to be sent abroad comply with the following basic requirements:

• Not released into circulation, awaiting completion of any customs regime.
• Released for internal consumption, returned to the seller due to defects or non-compliance with the parameters stated in the contract.
• Objects that have not been used or repaired, except in cases where this was necessary to identify defects and violations that serve as reasons for return.
• Availability of clarifying information, serial numbers or articles and their absolute compliance with the attached customs declaration.
• The period for sending goods released into circulation for re-export is 1 year.



Special conditions for certain types of goods

There are some that are subject to specific requirements when subject to re-export. This primarily concerns dual-use facilities. To use a special customs regime in relation to them, it is necessary to agree with the department vested with the relevant powers. In Russia, these functions are performed by the Ministry economic development and Trade, Department In addition, there is no possibility of re-exporting dual-use goods to third countries without the written consent of the exporting state.

As for excisable objects, they have the following nuances of carrying out this customs procedure:

• If goods are declared as intended solely for re-export, the marking is not applied in this case.
• If goods have already been imported with excise control attributes, before export all stamps must be damaged in a special way to exclude the possibility of their reuse.
• Unmarked goods sent upon import into customs warehouses may be placed under the re-export regime.

Placing goods released for domestic consumption under the re-export regime

The customs re-export procedure admits a particular object to this regime only if it has the appropriate permission from the authorized customs authority that accepted the declaration upon its import. In order to obtain such permission, a person planning to transport goods abroad in this way should provide the following package of documents:

• Confirming their import into the territory of the Russian Federation and, if necessary, their release for external consumption.
• Justifying circumstances for importing cargo into the territory of the Russian Federation.
• Evidence of non-fulfillment of the terms of a foreign trade agreement.
• Containing information about the use of the product after its release for external consumption.
• Application for obtaining a permit indicating the applicant’s contact information.



The customs authority that accepted the application considers it together with the attached documents and decides to apply the re-export regime for the applicant’s goods.

Procedure for re-export of goods intended exclusively for these purposes

Objects imported into our country can be declared by customs authorities as intended directly for re-export. By their decision, the shipment being prepared for export can be transferred for temporary storage to the recipient. In this case, by law, shipment abroad must be made no later than six months from the date of import.



The current customs procedure for re-export requires a mandatory list of accompanying documents for the following goods:

• Permission for admission to this regime, specifying the timing of export from the territory of the Russian Federation.
• An agreement on the basis of which a product must leave the country: import, export, tripartite.
• Supporting documentation.
• recipient on the territory of the Russian Federation for its export within six months.

The same rules, excluding the last point, apply to objects moved for re-export from other customs regimes.

Refund of customs duties

Re-export is a special customs regime that eliminates any customs taxes and duties for the recipient of the goods. However, when it is carried out, all fees are charged at general procedure: separately when importing, exporting or moving goods to a customs warehouse.

When a consignment under the re-export regime has been removed from the territory of the Russian Federation, previously paid deposit amounts can be returned to the payer with the written permission of the representatives customs authorities. When moving goods from the regimes of processing in the customs territory or temporary import, a refund of previously paid funds is possible if the following requirements are met:

• Re-export is carried out no later than two years after the import of the object into the territory of the Russian Federation.
• Goods to be exported during their stay on the territory of the Russian Federation were not an instrument for making a profit.



Re-export in Russia stipulates that returned deposits cannot be subject to interest or indexation.