TODAY IS WEDNESDAY, DECEMBER 13, 2017, 2:10:12 PM
VISUALLY VERSION
The procedure of temporary importation of stage equipment and stage property by foreign persons

 

According to Article 282 of Customs Code of the Customs Union, the list of the goods, temporarily imported with full conditional customs duties and taxes exemption, as well as the conditions of such exemption, including its deadlines are defined by the international agreements of the member states of the Customs Union and (or) by the decisions of the Customs Union Committee.

In respect of the goods, which full conditional customs duties and taxes exemption is not provided for, as well as by infraction of the conditions of full conditional customs duties and taxes exemption, stated as directed by Paragraph 1 Article 282 of Customs Code of the Customs Union, partial conditional customs import duties and taxes exemption is applied.

The catalogue of goods, temporarily imported with full conditional customs duties and taxes exemption, as well as the conditions of such exemption, including its deadlines are defined by the Decision of the Customs Union Committee of 18 June 2010 No. 331.

According to Paragraph 13, the above mentioned catalogue comprises theatre (circus, cinema) costumery, stage equipment, charts, musical instruments and other theatre (circus) stage property, intended for motion-picture shot, performances, shows and similar events, if the indicated goods remain the property of a foreign person and they are not used for profit making.

According to Paragraph 12 of the Directive on the procedure of use of shipment (carriage), commercial and (or) other documents as a declaration of goods, approved by the Resolution of the Customs Union Committee of 20 May 2010 No. 263, as a declaration of goods it is admissible to use shipment (carriage), commercial and (or) other documents with presentation of the list in respect of the goods, intended for holding of festivals, religious, cultural and other similar events, as well as for holding and mass media reporting of official and other events, and declared for the customs procedures of temporary importation (admission) or temporary exportation for the period less than one year, if full conditional customs duty and tax exemption for such goods is provided.

By Paragraph 21 Part 1 Article 131 of Federal Law of 27 November 2010 № 311-ФЗ “About customs regulation in the Russian Federation” it is stated, that in respect of the goods, intended for motion-picture shooting, performances, shows and other events (theatrical, circus and cinema costumery, stage equipment, charts, musical instruments and other theatre, circus and cinema stage property), that are subject to the customs procedures of temporary importation (admission) or temporary exportation, and for their re-export and re-import, if full conditional customs duty and tax exemption for such goods is provided, the customs fees for the actions, connected with the issue of the goods are not applied.

At the same time, we would like to inform you, that the Russian Federation has joined Customs Convention of ATA Carnet for the temporary importation of goods, dated 6 December 1961 and Convention on the Temporary Importation dated 26 June, 1990 and accepted the number of appendices (Government Decree of the Russian Federation of 2 November 1995 No.1084).

The categories of goods and equipment, the temporary importation of which to the Russian Federation and re-exportation from the Russian Federation can be done by application of ATA Carnet, as well as the conditions, under which the duty-free importation is allowed, are stated in the following Appendices to Convention on the Temporary Importation dated 26 June, 1990: B.1 – about the goods for demonstration and use in exhibitions, fares, conferences and other similar events; В.2 – about professional equipment; В.3 – about bins, trays, package, samples and other goods, imported in context of a commercial transaction; В.5 – about the goods, imported for educational, scientific or cultural purposes.

In case of compliance with the conditions of temporary importation of the goods by application of ATA Carnet, customs fees and duties, as well as the customs charges for the actions, connected with the issue of the goods, temporary imported with use of ATA Carnet, are not applied.

Due to the fact that Chamber of Commerce and Industry of the Russian Federation acts as guarantor of the customs fees payment in respect of the goods, transported with application of ATA Carnet, it is not required for a carnet holder or his/her representative to submit the customs fees and duties payment insurance to the customs authorities.

According to Article 19 of Convention on the Temporary Importation dated 26 June, 1990, bans and limitations, established by the national legislation and based on the reasons of non-economic nature, such as the reasons of morality or social order maintenance, the reasons of public security, hygiene or health protection, veterinary or phytosanitary, or the reasons, concerning wild nature and fauna specimen protection, that are under threat of extinction, or copyright and the right of industrial property protection must be observed.

The list of the customs services, the scope of which is to carry out customs operations on the goods, transported with the use of ATA Carnets, is defined by Order of Russian FCS No. 139, dated 25 January, 2011 (registered by Justice Department on 02nd of June, 2011, reg. No. 20931).

It is recommended to the customs authorities to follow Methodic recommendations for the Carnet ATA use by carrying out of the customs operations in respect of the goods, temporary imported with the use of Carnet ATA, validated by Order of Russian FCS No. 895, dated 25 July, 2007, that is prepared on the basis of the provisions of Convention on the Temporary Importation, dated 26 June, 1990 and Customs Convention of ATA Carnet for temporary importation of goods, dated 6 December 1961.

It is considered expedient to create the sections in this rubric, informing about the procedure of customs operations in respect of the goods, imported to the Russian Federation for holding of the 22nd Winter Olympic Games and the 11th Winter Paralympic Games 2014, as well as about the blanks and procedures of customs declaration of mass media professional equipment, transferred by the Russian mass media agencies, foreign reporters and foreign correspondent stations.