TODAY IS SUNDAY, DECEMBER 9, 2018, 11:50:33 PM
Starting from August 14, 2013, Conditions of TIR Procedure Application will be Modified

As it is commonly known, the Customs Convention on the International Transport of Goods under Cover of TIR Carnets (TIR Convention) was validated in Geneva in 1975.

The Customs transit systems under the TIR procedure are designed to simplify transport of goods which are sealed by Customs in the international trade turnover and to provide necessary customs security and guarantees.

The principle of functioning of the international system of guarantees is very simple. Each national association representing the interests of the transport sector in the TIR Convention member-state, 1975, and recognized by the Customs Authorities of this State, shall guarantee the payment of all customs fees and taxes, if any violation of the TIR procedure in this country is detected.

Thus, the National Association guarantees the payment of such fees and taxes both in respect of national as well as foreign carriers that carry out transport operations under cover of TIR Carnets. These Carnets could be issued by in-home association or the associations of other member-states.

However, the problem of execution of obligations to pay customs duties in accordance with the TIR Convention 1975 by ASMAP has not been solved for the time being.

As of June 1, 2013, the amount of this debt exceeds 20 billion roubles, i.e. 41% of the total amount of foreign traders’ debt to the Customs Authorities.

The trend for the debt increase still remains in recent years: in 2010 it amounted to 7.3 million rubles, in 2011 to13.6 million rubles, in 2012 to 16.6 million rubles,  and during 5 months of the year 2013 to 10.1 million rubles.

The non-delivery of goods transported under Cover of TIR Carnets, ASMAP non-fulfillment of obligations to pay customs duties on the requirement of the Customs Authorities, despite all the measures that have been taken by the Federal Customs Service of Russia to resolve the issue of debt collection, still continue to impact the Federal Budget. The Federal Customs Service has repeatedly expressed its serious concern about this issue. The problems arising from collection of tax fees and penalties when the non-delivery of goods under the TIR Carnet takes place are the following:

- carriers who obtained the access to the TIR procedure do not pay customs duties and fines within the period specified in the request for payment of customs duties and fines;

- there are cases when ASMAP violates the stated periods for customs duties and fines payment;

Moreover, ASMAP does not provide the fulfillment of its obligations to the Customs Authorities in accordance with the customs legislation of the Customs Union and the Russian Federation legislation on Customs.

In order to ensure compliance with the Customs Union Customs Legislation and to provide the completeness and just-in-time payments of customs fees for the Federal Budget, starting from August 14, 2013, the placement of goods under the customs transit procedure with the use of TIR Carnets will be carried out only if the customs transit is conducted under the common measures stipulated in Paragraph 1 of Article 217 of the Customs Code of the Customs Union, so as to ensure the customs duties and taxes payment.