IX. Using prepositions – Revision

to

by

into

within

in

with

for

Fill the gaps in these sentences with suitable preposition from the list above.

1. Sometimes the time terms for the entry …….force of legal acts may be shortened or may have a retroactive effect.

2. The Federal Customs Authority …….the limits of its competence shell issue normative legal acts pertaining…….the customs system.

3. Commencement and termination of the events stipulated ……this Customs Code shall be calculated ……accordance ……the order laid down by this Customs Code.

4. Any information obtained by the customs authorities shall be used exclusively ……the customs purposes.

X. Complete the sentences using your words:

1. The customs authorities shall furnish……

2. Loss of the documents containing state secrets…..

3. The clauses of the legal acts of the Federal Customs Authority…..

4. No person may be prosecuted for……

5. The state shall be obliged to……

XI. Topics for discussion:

1. What are the main principles of working with information obtained by the customs authorities?

2. What should customs officer do in the case of losses caused by inaccurate information?

Additional Reading

Text 1

Article 11. Definitions of Basic Terms Used in the Customs Code

1. The basic terms used in this Customs Code shall have the following definitions:

1) goods / commodities / merchandise: any movable property conveyed across the customs border, as well as the motor vehicles denoted as immovable articles. The means of transport specified in Item 5) herein shall not be qualified as goods or merchandise;

2) Russian goods: any merchandise which, for customs clearance purposes, enjoys the status of free circulation in the customs territory of the Russian Federation, i.e., the merchandise completely manufactured in the Russian Federation which has not been exported from the customs territory of the Russian Federation; the merchandise manufactured for free circulation in the customs territory of the Russian Federation; and the merchandise manufactured In the Russian Federation from the goods manufactured completely or released for free circulation in the customs territory of the Russian Federation;

3) foreign goods: any merchandise which does not qualify as Russian goods as per Item 2) herein;

4) goods under customs control: foreign goods delivered to the customs territory of the Russian Federation prior to their release for free circulation, their de facto crossing of the customs border in the process of their exportation, or up to the moment of their destruction, as well as Russian goods during their exportation from the customs territory of the Russian Federation up to their de facto crossing of the customs border;

5) means of transport: any seagoing vessel (riverboat) (including self-propelled and towed lighters, barges, and hydrofoils), hovercraft, aircraft~ motor vehicle (including trailers, semi-trailers, and combination transport vehicles), or a single unit of railway rolling stock which is used for the international paid haulage of passengers or for the paid or free industrial or commercial haulage of goods, as well as their authorised spare parts, repair tools and equipment thereto, fuel and lubricants contained in their standard tanks if they are transported together with the means of transport;

6) status of goods and means of transport: absence of or pending prohibitions and restrictions with regard to use and disposal of the goods and means of transport as defined by this Customs Code;

7) conveyance of goods and/or means of transport across the customs border: the activities undertaken to import to or to export from the customs territory of the Russian Federation goods and means of transport regardless of the method of conveyance;

8) importation of goods and means of transport to the customs territory of the Russian Federation: de facto crossing by goods and/or means of transport of the customs border and all subsequent procedures with goods and/or means of transport stipulated by this Customs Code prior to their clearance by the customs authorities;

9) exportation of goods and means of transport from the customs territory of the Russian Federation: submission of a customs declaration or performance of the activities specified in the next paragraph herein which are directly intended to export goods and/or means of transport, as well as all the subsequent procedures with goods and/or means of transport stipulated by this Customs Code prior to their de facto crossing of the customs border.

10) The actions undertaken with a direct intent to export goods and/or means of transport from the customs territory of the Russian Federation shall involve, entry of a natural person who is departing from the Russian Federation into the customs control zone; entry of a motor vehicle to a customs border gate at the State Border of the Russian Federation for the purpose of exiting the customs territory of the Russian Federation; submission of merchandise to shipment organisations, of mail to international post offices for their dispatch from the customs territory of the Russian Federation; actions undertaken by a person with an intent to effect de facto conveyance across the customs border of goods and/or means of transport circumventing the customs border gates set up in accordance with applicable statutes of the Russian Federation;

11) illegal conveyance of goods and/or means of transport across the customs border: perpetration of actions involving importation to and exportation from the customs territory of the Russian Federation of goods and/or means of transport in violation of the procedures set forth by this Customs Code;

12) customs authorities / customs offices: the Federal Customs Authority and all the customs authorities, offices and their officers of the Russian Federation subordinated to it, except the cases when this Customs Code makes reference to customs authorities of foreign countries;

13) person: any juridical and natural person unless this Customs Code contains a different provision thereto;

14) Russian person: any juridical person set up in accordance with Russian legislation and located in the Russian Federation, as well as any natural person who is a permanent resident in the Russian Federation including those residents who are registered as individual entrepreneurs;

15) foreign person: any person other than those specified in Sub-Item 13) herein;

16) declarant: any person declaring goods or the person in whose name said goods are declared;

17) carrier: a person who conveys merchandise across the customs border, a person who conveys

merchandise subject to customs control inside the perimeter of the customs territory of the Russian Federation, and/or a person responsible for the use of means or transportation;

18) customs broker (agent): an intermediary [juridical] person fulfilling customs clearance formalities on behalf of or as instructed by a declarant or another person who is designated or authorised to perform customs operations in accordance with this Customs Code;

19) interested person: any person whose interests are affected directly and individually by the decisions, actions (inaction) of the customs authorities with regards to merchandise and/or means of transport unless this Customs Code contains other provisions thereto;

20) customs control: all measures undertaken by customs authorities for the purpose of ensuring the observance of the customs regulations of the Russian Federation;

21) customs control: the activities performed by persons and customs officers with regards to merchandise and means of transport subject to customs control in the process of their customs

clearance as is stipulated by the provisions of this Customs Code;

22) customs procedure: all clauses and provisions of this Customs Code stipulating the sequence of

customs operations for determining the status of merchandise and/or means of transport for customs clearance purposes;

23) customs treatment: the customs procedures-establishing the terms and conditions including the procedures of subjecting merchandise and/or means of transport to customs duties, taxes, prohibitions and restrictions stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities, as well as the status of merchandise and/or means of transport for customs clearance purposes depending on the intent of their conveyance across the customs border and their use in the customs territory of the Russian Federation or beyond;

24) clearance: actions performed by customs authorities sanctioning the interested persons to use and/or dispose of merchandise in accordance with the customs procedure applicable to said merchandise;

25) free circulation: circulation of goods in the customs territory of the Russian Federation without any prohibitions or restrictions stipulated by the customs of the Russian Federation;

26) taxes: value-added and excise taxes levied by customs authorities on merchandise due to its conveyance across the customs border of the Russian Federation in accordance with the Tax Code of the Russian Federation and this Customs Code;

27) domestic taxes: value-added and excise taxes levied on merchandise during its circulation in the territory of the Russian Federation;

28) customs declaration: an authorised documentary form for declaring goods and information thereto which is submitted to customs authorities in accordance with this Customs Code;

29) transportation (shipment) documents: bills of lading, waybills, packing lists or other shipment documents confirming the availability and- contents of goods shipment contracts, as well as the documents accompanying merchandise and means of transport during international transit;

30) commercial documents: invoices, shipping and packing lists, and other documents used in conformity with international trade agreements of the Russian Federation, applicable laws of the Russian Federation or accepted trade turnover practices pertaining to foreign economic and other activities which, owing to law, agreement of the parties or accepted trade turnover practices, are used for confirming the validity of transactions predicated on conveyance of goods across the customs border unless this Customs Code contains other provisions thereto;

31) customs documents: any documents made or compiled exclusively for customs clearance purposes.

3. All the other terms and notions contained in this Customs Code are used in the meanings defined, respectively, by the Russian legislation on taxes and duties, "the-Civil Code of the Russian Federation, the Law of the Russian Federation on Administrative Offences, and other Russian laws.

Text 2

Text 3

Federal Supervisory Service for

Mass Communication and

Cultural Heritage Protection Legislation Enforcement

(Rosohrankultura)

The information on rules of export of cultural values from territory of the Russian Federation

According to the current legislation of the Russian Federation in sphere of the state control for export and import of cultural valuables, the export of cultural valuables is carried out on the basis of the permissive document which is made out by Federal Supervisory Service for Mass Communication and Cultural Heritage Protection Legislation Enforcement (Rosohrankultura).

For obtaining such a permit it is necessary for the owner or authorized representative of a cultural value to apply to Rosohrankultura (its territorial departments) and to submit the corresponding application with the following enclosed documents:

1. the list with the description of cultural values at quantity of items more than two;

2. 3 color photos of each cultural value the size of which should be no less than 8x12 cm (At export of the archival documents, printed editions, philately, numismatics, bonistics and faleristics items the representation of photos is not required);

3. The certified copies of documents confirming the rights of ownership of cultural values declared to export;

4. The documents confirming cost of cultural values;

5. Copies of the identification document or Copies of the documents confirming the fact of registration of the Organization in order, established by legislation of the Russian Federation

The items declared to export are subject to obligatory state expert appraisal made on a paid basis in accordance with the order established by the Government of the Russian Federation “on export and import of cultural values” of 27.04.2001.

Rosohrankultura makes a decision on reference of the declared subjects to cultural values, being guided by the List of the cultural values falling under action the law, the approved order of the ministry

In case of the decision on impossibility of export from territory of the Russian Federation of the declared cultural values, this decision is brought to applicant’s notice in written form in ten-day term.

The following objects can be recognized as cultural values by results of examination:

Objects of art, devotional articles, printed editions, manuscripts, archives, subjects of philately, philumeny, deltiology, numismatics, bonistics, articles of uniform, artistic and historical weapon, technical subjects, equipment, mechanical facilities, ancient awards and medals (except for the State awards), subjects of paleontology and the mineralogy, objects of science interest, and also rare and unique musical instruments.

Export of cultural valuables from territory of the Russian Federation is carried out on the basis of the export certificate for cultural objects of the territory of the Russian Federation in the form approved by the governmental regulation, 27 April 2001, No.322.

The objects created less than 50 years ago, as well as the household stuff irrespective of time of their creation, can be recognized as the objects of cultural interest. For export of these objects the information of standard pattern is made out.

(The order of the Ministry of Culture of the Russian Federation, 07 August 2001, No.844).

For export of the printed goods, stamps, subjects of children's creative work, techniques, souvenirs, coins, the securities, created less than 50 years ago, registration of the allowing documentation it is not required.

The following cultural objects are not a subject to export from the territory of the Russian Federation:

movable objects of historical, artistic, scientific or other cultural value that are claimed as particularly valuable objects of cultural heritage of the nations of the Russian Federation by the law currently in force, regardless of the time of their creation;

movable objects regardless of the time of their creation time, that are protected by the State and entered in security lists and registers in accordance with the legislation system of the Russian Federation;

cultural valuables permanently stored at the State and municipal museums, archives, libraries, other state depositories of cultural values of the Russian Federation. In accordance to the decision of the authorized State bodies the given right can be applied to other museums, archives, libraries;

cultural valuables created more 100 years ago.

(The article 9 of the law of the Russian Federation "on export and import of cultural values", 14 April 1993, No. 4804-1)

For the right of export of cultural values the State Duty is raised:

The tax code of the Russian Federation in edition of the federal law, 02 November, 2004, No.127-ФЗ (the first paragraph of article 333.3, 333.34, 333.35)

cultural values created more 50 years ago - 10 percent from their cost;

cultural values created less 50 years ago - 5 percent from their cost;

paleontology collectibles - 10 percent from their cost;

mineralogy collectibles - 5 percent from their cost.

The calculation of a State Duty for the right to export cultural values (temporary export) is provided by the real market price of the cultural value, which is stated by the person who is applying for its export. In case when the Body of the Government that gives the license to export the cultural values estimates a different value of the commodity, the higher value is taken as a basis of the calculation.

The state duty is calculated by taking into account the total cost of all cultural objects that are exported simultaneously by the same person.

From payment of the state duty are released:

physical persons – the authors of cultural values;

officials of consular office or diplomatic representatives, and also the members of their families living together with them who are not the citizens of a host country;

(The article 34 of the Vienna Convention on Diplomatic Relations, 18 April, 1963)

(The article 49 of the Vienna Convention on Diplomatic Relations, 24 April, 1963)

The state duty is not paid for:

the export of the cultural values which have been obtained on demand from another's illegal possession and returned to the proprietor.

Text 4

Federal Supervisory Service for

Mass Communication and

Cultural Heritage Protection Legislation Enforcement

(Rosohrankultura)

The information on rules of import of cultural values into the territory of the Russian Federation

Part 5 of the article 282 of the Customs code of the Russian Federation provides total exemption from taxation, concerning the cultural values imported in accompanied or unaccompanied luggage by physical persons in a private use under condition of their written declaring, and special registration.

According to the letter of the Russian State Customs Committee of 31 December, 2003 " about carrying out of special registration of cultural values " the registration of import of cultural values is made by the official of customs body by putting down of a mark "registered at import to the Russian Federation, as declared as a cultural value " on the customs declaration of the“ТД-6” form and documents enclosed to it:

• three copies of lists with the description of imported cultural values

• three complete sets of photos of imported cultural values (no less than 8x12 cm).

In case of import of archival documents, printed editions, objects of philately, numismatics, bonistics and faleristics the submission of photos is not required.

The documents confirming an origin and cost of imported cultural values also should be given.

At the solution of a question on reference of imported subjects to cultural values the official of customs body is guided by the List of the cultural values falling under action of the Law No. 4804-01 of the Russian Federation "on import and export of cultural values " of 15 April 1993, approved by order of the Ministry of culture of Russian Federation of 07 August, 2001, No. 844, and the conclusion of supernumerary expert of the Ministry of Culture of the Russian Federation in case of his presence in a check point.

In case of any doubt of the official of customs body about the correctness of reference of imported subjects to cultural values, the person, who is importing the cultural values may address to Rosohrankultura (its territorial bodies) for acknowledgement on reference of imported objects to cultural values.

After a premise of cultural values under the customs regime "release for internal consumption" the custom authority informs territorial department of Rosohrankultura on registration of their import in written form and forwards 1 copy of the documents presented by the person, importing cultural values (including a copy of the declaration).

The cultural values temporarily imported on territory of the Russian Federation, and also the objects which are not falling under action of the Law of the Russian Federation of 15 April, 1993 No. 4804-1 "on export and import of cultural values" are not a subject to special registration.

Part three