New rules of the Customs Code

Earlier, on January 1, 2018, almost the new Customs Code began to operate in the territory of the PMR. He greatly simplified export-import operations. Since we have an open economy, the activities of enterprises, their profitability depends on the speed of paperwork and the movement of goods across the customs border. By the way, back in 2016, the process of cargo clearance with us was up to 15 days. This put our enterprises in a difficult situation regarding the implementation of contractual relations with counterparties.

Certain gaps and conflicts have come to light. In addition, it was necessary to introduce innovations dictated by time and rapidly changing modern technologies.

For example: prior to the adoption of this law-in-draft, waste of enterprises after processing raw materials imported from abroad remained under the customs procedure.

Two procedures have undergone changes: processing in the customs territory and processing for domestic consumption. In particular, the permitting procedure was replaced by notification and the list of documents necessary for determining the customs value of goods was reduced. The procedure for removing from the control of processing waste was simplified. After processing the raw materials received by the manufacturer, these wastes become products of domestic production, and the interaction with customs authorities ends there.

In addition, amendments to the Customs Code specify the concept of “illegal movement of goods across the customs border of the PMR” and establish the types of customs procedures that can be applied to such goods. The list of categories of goods has been expanded to which a special customs procedure is applied, providing for a preferential treatment. The right was granted to any person to pay customs duties for the payer, which would simplify the procedure for individuals to move goods across the customs border.

Earlier, from January 2019, the customs authorities introduced an electronic declaration system that meets international customs standards. Customs declaration in electronic form is now enshrined in law. The procedure for applying to the court with a view to appealing against decisions of customs authorities has been simplified. Also, on the initiative of the Supreme Council, the time period for the departure of goods when they were exported from the customs territory of the PMR was changed.

According to Alexander Korshunov, all the innovations that supplemented the Customs Code will bring worthy and positive results.