55 customs regimes export re-export. What is re-export, examples of its application

Globalization trends have allowed many companies to establish relationships with foreign organizations, cooperation with which was impossible during the past. for long years. Foreign economic activity develops through imports and exports. These operations are basic; well-being depends on their quality the whole country and a small company. The rapidly developing international market instantly responds to changes and adapts to new conditions. Re-export has become one of the driving factors.

What is re-export?

Traditionally, all transactions with foreign companies are classified as either export or import. The concept of re-export has become firmly established business people during the period of industrial expansion. In the second half of the 18th century, European states changed policy direction. The re-export of goods, both raw materials and other resources, has enriched many economies. The features of re-export were especially pronounced in England. Encouraging the resale of goods contributed to the strengthening of positions in international intermediary trade.

Literally, re-export is translated as “reverse export”. However, such an interpretation of the concept will suit only lovers of literature. From the point of view of customs legislation and other legal acts, re-export and export are completely different concepts.

According to official documents, customs re-export applies to previously imported foreign goods intended for sale in a third country. Products are not subject to taxes, customs duties and are not subject to non-tariff regulation by the state.

Re-export item

The subject of re-export is foreign goods and resources for sale in another country. This category includes products declared as re-export, as well as those under customs control. In addition, each country compiles a list of tangible and intangible resources that are prohibited from being imported or exported from the territory of the state.

You can obtain access to re-export operations with the permission of official authorities. In Russia, this is done by the State Customs Committee (SCC). The following documents must be submitted to this structure:

• Application indicating the applicant's contact information.
• Papers with information on the payment of taxes and duties to transfer the product into free circulation.
• Copies of documents certified by customs authorities to confirm the import and storage location of re-export products.

Re-export can be direct, with import into the country, and indirect, when foreign goods are immediately sent to another country. Most often it falls into the category of re-export products natural gas, oil, wool, metals, food products. Goods can be transported unchanged, as well as after small changes without processing.

Re-export is carried out by private and state companies. They distribute their production according to the principles of least monetary loss, and then deliver components and parts for final assembly. This can also be considered a re-export.

Dual-Use Products

Special requirements apply to dual-use goods. Re-export permission must be approved by the Export Control Department of the Ministry of Economy. Afterwards, the Customs Committee issues its conclusion on re-export.

Dual-use services and products may only be re-exported under government control. For example, the Ministry of Atomic Energy of the Russian Federation monitors compliance with the rules of nuclear re-export.

In the re-export regime, excisable goods are not marked. If the marking is still present, it is destroyed before export. This is necessary so that the products are not reused on the territory of the state.

Products, services, production waste prohibited from free sale

Transportation of the above categories of goods, intangible resources and raw material waste is permitted only with the approval of the Government.

The difference between re-export and other customs regimes

Re-export involves the export of products that were delivered to the territory of the state by foreign suppliers. Many foreign trade participants have questions when processing re-exported goods.

When crossing the border, entrepreneurs must register the cargo in accordance with the requirements of a certain customs regime. Each includes a special procedure for paying taxes, customs duties, its limitations and prohibitions. In addition, customs regimes establish the rights of individuals and legal entities. IN Russian legislation Four types of customs regime have been recorded.

The first group is represented by the main modes: export, release for domestic consumption, international transit. Each involves mandatory payment of taxes and customs duties.

Economic regimes constitute the second group of customs regimes. Today it includes: processing in the customs territory outside its borders, customs and free warehouse, temporary import, processing for domestic sales.

Further, the legislation defines final regimes. These include re-export, re-import, as well as refusal and destruction in favor of the state. The fourth group includes special customs regimes, such as duty-free trade, temporary export and others.

The declarant or direct buyer can choose any regime that is recorded in the customs declaration. But in some situations, the choice of mode directly depends on legal requirements.

Export involves the export of products without guarantees of re-import. In the case of re-export, imported goods are exported with a refund or without repayment of customs duties.

Products will be recognized as re-export if several conditions are met. Firstly, at the time of crossing the border, the cargo must have inconsistencies, defects appearance, packaging and others. This fact allows you to return the goods to the supplier or another person. Secondly, re-exported products must not be used or repaired. After all, customs officers check and determine the identity of the cargo. Thirdly, the goods must be exported from the territory of Russia no earlier than six months from the date of import.

From the point of view of legislation and economic aspects re-export and export are absolutely independent customs regimes.

Re-export is attractive to entrepreneurs. If a defect or other discrepancies are detected, the transaction can be terminated and the goods can be sent back after they are released into free circulation.

Over the past ten years, re-export volumes have increased significantly. As of the year before last, re-exports accounted for a quarter of world exports. Actively involved in re-export processes a large number of countries Among the leaders, America, the Netherlands, Hong Kong, and Russia occupy confident positions. Small states also support transit trade.

Customs regime for re-export is provided for customs clearance of goods that are moved across the customs border of the Russian Federation as part of a foreign trade operation of the same name.

At the same time, re-export operations in the international commodity exchange system are a combination of operations for the import and export of goods across the customs border of the same state that have not been subjected to any processing, i.e. in an unchanged state from the moment the initial actions were performed.

Reasons for re-export operations

Several factors serve as objective prerequisites for re-export:

• 1) concluding transactions in the system of international exchange and auction trade, when re-export is a natural continuation of a trading operation, initially involving the import of products for sale through exchanges (or auction) in the country of their location, and then export by buyers from other countries;
• 2) forced interruption of the natural process of a foreign trade transaction in the event of the importer’s refusal to pay for the goods at the time of its arrival at the destination or state of its bankruptcy (insolvency);
• 3) inclusion of a re-export transaction as part of a more complex foreign economic operation(for example, when supplying complete equipment under agreements to ensure the construction and equipping of industrial facilities abroad), requiring the purchase of the equipment itself or component materials in third countries and their delivery, often bypassing the re-exporter’s country;
• 4) making a profit through the resale of products in different markets and differences in prices for the same products.

Significant specific gravity re-export operations occur in free countries economic zones(hereinafter referred to as SEZ). This is due to the fact that when importing products into the territory of the FEZ, import duties and taxes, as well as circulation (or consumption) taxes, are not levied. In addition, imported goods can be stored in warehouses within the SEZ until they are released into the domestic market or re-exported. In the first case, the application of import customs duties is provided, and in the second, export is carried out without customs formalities.

In the territory of the FEZ, imported goods may also be subject to additional trade operations (excluding any processing) - cleaning or drying of raw agricultural products, packaging, selection of batches according to assortment positions, supply of labels, etc. However, if the cost of additional pre-sale operations entails a change in the export price and their share in its composition exceeds by more than 50%, then objectively the product may acquire not only a different name (according to the Commodity Nomenclature of Foreign Economic Activity), but also lose the status of re-exported.

Every enterprise that has business partners abroad, are somehow familiar with the concept of re-export. This term should be understood as the export of previously imported goods outside the Russian Federation. In this case, customs duties either do not need to be paid at all, or they are returned.

What is re-export

Re-export of goods is a customs regime that regulates a special procedure for exporting products abroad. Russian Federation. The recipient does not have to pay import or export customs duties.

More precisely, customs costs for imported products are paid as usual, but upon completion of the regime, the amount of costs can be returned.

In addition, no economic prohibitions or restrictions are imposed on exported goods.

It is quite difficult for a company to achieve the introduction of such preferential treatment in relation to its goods. The reason is the complexity of customs clearance. In this case, you can use an alternative - ordinary export. Of course, previously paid duties and taxes are not refundable.

What can be the subject of re-export? These are products whose import into the Russian Federation is not prohibited. As a rule, such products are raw materials: food, wool, leather, non-ferrous metals, etc.

Why is re-export needed?

There are various circumstances in which the introduction of a re-export regime may be required.

But most often re-export is used in the following two cases:

• goods purchased from a foreign manufacturer are sent back to the seller because they do not correspond to the concluded contract or have identified defects;
• re-export is also necessary in the case of trilateral transactions. Eg, Russian company buys goods in country A in order to sell them in country B. In this case, there may be a ban on trade turnover between these two states.

In the second case, re-export is called indirect.

Its essence lies in the fact that products are sent directly to the final buyer, bypassing the territory of Russia.

Re-export may terminate other customs regimes: temporary import or storage, duty-free trade, processing in customs territory, etc.

What goods can be re-exported?

The customs regime for re-export may include goods that were previously released into circulation and are now under customs control, as well as products that are subject to direct re-export.

Exported goods must meet the following requirements:

• products not released into circulation, in relation to which any of the customs regimes have not been completed;
• released for domestic consumption, but having identified defects or not meeting the parameters specified in the contract;
• not repaired or in use, except in cases where this is really necessary to identify defects;
• availability of articles, serial numbers and other accompanying information that corresponds to the customs declaration.

Goods released into circulation can be sent for re-export within 1 year.

Excise goods and dual-use products

Additional restrictions are imposed on some types of goods subject to re-export. In most cases they concern dual-use products. To use a special customs regime, it is necessary to coordinate the issue with the Export Control Department of the Ministry economic development. You cannot export dual-use goods to a third country if the exporting country does not agree with this.

Re-export of excisable goods also has its own characteristics:

• if the products are intended only for re-export, labeling is not necessary;
• if the goods were imported with excise stamps, they must be damaged before export in order to exclude the possibility of reuse;
• Goods sent to customs warehouses may also be subject to re-export.

Re-export of goods that were released for domestic consumption

In order for a product to be allowed for re-export, it is necessary to obtain permission from the customs authority that accepted the declaration upon import.

To obtain a permit, you must collect and provide the following documents:

• confirmation of import into the territory of the Russian Federation and release for external consumption;
• papers justifying the circumstances of the import of cargo into Russia;
• confirmation that the terms of the trade agreement between the two companies were violated;
• papers on the use of goods after they have been released for external consumption;
• a corresponding statement indicating all contacts.

The customs authority reviews the submitted package of documents and decides whether the re-export regime can be applied or not.

Export of goods intended exclusively for re-export

Goods imported into the territory of the Russian Federation may be intended exclusively for re-export. By decision of the customs authority, a consignment of goods that is being prepared for export may be transferred to the recipient for temporary storage. The law states that such goods must be sent abroad no later than six months after importation into the Russian Federation.

For goods intended exclusively for re-export, a package of accompanying documents must be prepared.

The package of documents includes:

• permission from the customs authority indicating the timing of export from Russia;
• basis for export from the country: tripartite, export or import agreement;
• accompanying documentation with product characteristics;
• the recipient's obligation to remove the goods within six months.

Similar rules, only without the last paragraph, apply to products that are moved for re-export from any other customs regime.

Rules for the return of customs duties

As we mentioned above, when re-exporting, duties and taxes for the recipient of the goods in the Russian Federation are canceled. But when re-exporting directly, all payments are collected according to the general procedure: for import, for export, for moving products to a customs warehouse.

After the goods are exported from the Russian Federation, amounts previously paid can be returned to the payer. To do this, you need to obtain permission from the customs authority (in writing).

A refund of previously paid funds is also possible when moving goods from other customs regimes - temporary import or processing within the customs territory.

However, for this you need to meet the following conditions:

• re-export no later than 2 years after the import of products into the territory of the Russian Federation;
• goods prepared for export should not be used for profit.

When re-exporting to the Russian Federation, the returned amounts of money are not indexed and are not subject to any interest. Share of re-export operations in international trade is increasing all the time. On this moment it reached 25% of global exports. New states are joining the transit trade policy. The leaders in this industry, as before, are the USA, Russia, Hong Kong and Holland.

Re-export of goods is a customs procedure for the removal from the country of previously imported foreign goods for sale. Re-export of goods is a regime in which goods are exported without charging (with a refund) customs duties and duties. In addition, under the customs regime of re-export, non-tariff regulation measures are not applied.

There are two types of re-export:

• Direct re-export - goods are brought into the country
• Indirect re-export - goods purchased abroad are immediately sent for resale to a third country.

During the customs procedure of re-export, reimbursement of customs duties and payments is possible no later than 6 months from the date of filing the declaration. If this deadline is violated during the customs re-export procedure, then duties and payments will be charged. Interest is also charged on customs duties and payments, the rates for which are set by the Central Bank of the Russian Federation. In addition, it will be necessary to pay interest on the loans provided, if any.

To place goods under re-export mode, documents containing the following information are required:

• On the circumstances of import of goods into the customs territory of the Customs Union;
• On placing goods under the release procedure for domestic consumption;
• On failure to fulfill the terms of a foreign economic transaction;
• About the use of these products.

Typically, re-export is used to return defective goods to the manufacturer. Goods are eligible for re-export if they:

• Has foreign status:
• Not used for profit (except in cases where use of the product was necessary to detect defects);
• Has not been repaired or modernized;
• Can be identified by customs authorities.

It is also worth noting that the re-export procedure is almost a mirror image of re-import. Their main difference is in the timing; re-export is possible no later than one year, and refund of duties and payments is possible no later than 6 months. Re-export is also used when removing from the territory of Russia goods imported in violation customs rules. It is also possible to place goods under the customs regime of re-export that were previously declared for another customs regime, but no later than 2 years from the date of importation.

Participants in foreign trade activities often encounter problems when the imported goods turn out to be defective or of 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 the simplicity of 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 to prepare 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 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. Appendix to this newsletter: all documents specified in this section.

Export (EK10)

According to Art. 212 TC CU Export is a customs procedure in which goods of the 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 TK TS).

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 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 Labor Code of the Customs Union, documents containing the following information must be submitted:
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 of the Russian Federation, and documents submitted when applying for a re-export procedure, must contain an indication of the identification characteristics of the goods, allowing them to unambiguously correlate it (defective goods) with the 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