Re-export is ... The procedure of re-export. Re-export in Russia

All organizations that conduct foreign economic activity know the term "re-export" without a second's knowledge. This is a special case of exports of goods imported earlier from abroad, which cancels the payment of customs fees. Let's try to understand the peculiarities of carrying out this customs procedure.

The concept of re-export

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

• Abolition of the obligation to pay the recipient of customs duties for both import and export. Payment of customs costs for imported goods is made in the usual manner, upon completion of the re-export regime, its amount can be returned.
• The subject of re-export does not apply any economic restrictions and prohibitions.

It should be noted that the introduction of such a preferential treatment is not easy due to the complexity of customs clearance. There is an alternative option for exporting it from a country, such as exporting an ordinary one. In this case, the recipient of the goods will not be able to return the previously paid import customs duties and taxes. As a subject of re-export, any goods not prohibited for import into the territory of the Russian Federation, most often raw materials, for example, non-ferrous metals, leather, wool, food, etc., can act as re-export goods.

Why should you introduce such a regime?

In the work of companies - participants in international trade there are circumstances in which a re-export regime can be applied to the goods purchased from foreign sellers. This is most often the following cases:

• Purchased foreign goods are returned to the seller, since they have a marriage or do not comply with the terms of the concluded contract.
• In the case of trilateral transactions, when a Russian firm resells a foreign product to trading partners from other countries at their request. Such a situation can arise, for example, if there is a ban on trade cooperation between the 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 go directly to the final buyer. In addition, re-export can be used as a customs regime, the final effect of other: duty-free trade, temporary import or storage, processing in the customs territory or under its control, etc.

Goods that can be re-exported

Under this customs regime, the objects that can be re-exported directly, and previously released into circulation and under customs control, can get there. The legislation of the Russian Federation regulates that the re-export procedure presupposes the compliance of goods subject to shipment abroad with the following basic requirements:

• Not released into circulation, awaiting the completion of any customs regime.
• Released in domestic consumption, returned to the seller due to defects or inconsistencies with the parameters stated in the contract.
• Unprocessed and not repaired objects, except when it was necessary to identify defects and violations that serve as reasons for return.
• Availability of qualifying information, serial numbers or articles and their absolute compliance with the attached customs declaration.
• The term for sending goods for re-export of goods issued in circulation is 1 year.

Special conditions for certain types of goods

There are some types of goods that are subject to specific requirements for re-export. This, above all, concerns dual-use objects. In order to use a special customs regime in respect of them, an agreement must be made with the authority vested with the appropriate authorities. In Russia, these functions are performed by the Ministry of Economic Development and Trade, the department of export control. In addition, there is no possibility of re-export of 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 the goods are declared to be exclusively for re-export, then the marking is not applied.
• If the goods have already been imported with the presence of attributes of excise control, before exportation all marks must be damaged in a special way to exclude the possibility of their secondary use.
• Unmarked, sent when imported into the territory of customs warehouses can be placed under the re-export regime.

Placement of goods released into domestic consumption under the re-export regime

The customs procedure for re-export allows one or another object to this regime only if there is a corresponding permit from an authorized customs body that accepted the declaration when importing it. In order to obtain such permission, a person planning to transport goods abroad in this manner should submit the following package of documents:

• Confirming the importation into the territory of the Russian Federation and, if necessary, their release into external consumption.
• Substantiating circumstances of the import of goods into the territory of the Russian Federation.
• Witnessing the non-fulfillment of the terms of the foreign trade contract.
• Containing information on the use of the product after its release into external consumption.
• Application for permission with the contact details of the applicant.

The customs authority that accepted the application examines it together with the attached documents and makes a decision on the application of the re-export regime for the goods of the applicant.

The procedure for the re-export of goods intended solely for this purpose

The objects imported to the territory of our country can be declared by the customs authorities as intended directly for re-export. By their decision, the party preparing for export can be transferred for temporary storage to the recipient. In this case, by law, overseas shipment must be made no later than six months from the date of import.

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

• Permit for admission to this regime, specifying the time of export from the territory of the Russian Federation.
• The contract on the basis of which the goods must leave the country: import, export, tripartite.
• Supporting documentation.
• Guarantee obligation of the recipient in the territory of the Russian Federation on its export within six months.

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

Return of customs payments

Re-export is a special customs regime that abolishes any customs taxes and duties for the recipient of the goods. However, when it is implemented, all fees are collected in the general order: separately when importing, exporting or moving goods to the customs warehouse.

When the export of a party under the re-export regime from the territory of the Russian Federation occurred, the previously paid amounts of deposits can be returned to the payer upon a written permission of the representatives of the customs authorities. When moving goods from the processing modes in the customs territory or temporary import, the return of previously paid funds is possible if the following requirements are fulfilled:

• Re-export is made not later than two years after the object is imported into the territory of the Russian Federation.
• Goods to be exported during their stay on the territory of the Russian Federation were not a tool for making a profit.

Re-export in Russia provides that returnable deposits can not be subject to interest or indexed.