Foreign economic activity and, above all, foreign trade are associated with the movement across the customs border of the country, both legally and individuals goods and Vehicle. At the same time, goods and vehicles are subject to customs control and customs clearance. To understand the essence and mechanisms of customs control and customs clearance of goods moving across the customs border, it is important to take into account the meaning of the basic terms and concepts associated with these processes.

Customs territory

Russian Federation- the land territory of the Russian Federation, territorial and internal waters and the airspace above them. The customs territory of the Russian Federation also includes artificial islands, installations and structures located in the exclusive economic zone of the Russian Federation, over which the Russian Federation has exclusive jurisdiction in relation to the customs business.

Free customs zones and free warehouses may be located on the territory of the Russian Federation. The territories of free customs zones and free warehouses are considered as being outside the customs territory of the Russian Federation, with the exception of cases determined by the Customs Code and other legislative acts Russian Federation.

The customs territory of the Russian Federation, as well as the territories of free customs zones and free warehouses, have limits in the form of a line.

Customs border-

these are the limits of the customs territory of the Russian Federation, as well as the perimeters of free customs zones and free warehouses. The customs border coincides with the State border of the Russian Federation, except for the limits of the territories of exclusive and special economic zones. Goods

Any movable property, including currency, currency values, electrical, thermal, other types of energy vehicles, except for

Vehicles used for the international transport of passengers and goods, including containers and other transport equipment.

Vehicles

These are any means used for the international transport of passengers and goods, including containers and other transport equipment.

Movement across the customs border of the Russian Federation is the performance of actions for the import into the customs territory of the Russian Federation or the export from this territory of goods or vehicles by any means, including shipment in international postal items, the use of pipeline transport or power lines.

Russian goods

- goods originating in the Russian Federation, or goods released for free circulation on the territory of the Russian Federation.

foreign goods

All other goods that are not Russian.

Persons moving goods are persons who are the owners of goods, their buyers, owners or act in another capacity sufficient in accordance with the legislation of the Russian Federation to perform actions on their own behalf with goods provided for by the Customs Code.

CUSTOMS TERRITORY OF THE RUSSIAN FEDERATION

an economic and legal concept that includes land territory, territorial and internal waters and airspace above them. T.t. The Russian Federation also includes, in the exclusive economic zone of the Russian Federation, artificial islands, installations and structures over which the Russian Federation has exclusive jurisdiction in relation to customs affairs. United T.t. The Russian Federation acts as a customs-legal expression of the all-Russian market, the main internal principle of which is the absence of internal customs borders and barriers, the free movement of goods, services and capital.

On the territory of the Russian Federation there may be free customs zones and free warehouses, the territories of which are considered as being outside the T.T. RF, with the exception of cases determined by the customs legislation.

T.t. limits The Russian Federation, as well as the perimeters of free customs zones and free warehouses are the customs border of the Russian Federation.

Lit .: Kozyrin A.N. The concept of the customs territory and spatial aspects of customs and tariff regulation//Moscow Journal international law, 1995. No. 1; customs territory of the world. New York, 1989; Shestakova M.P. The procedure for moving goods across the customs border / / Law and Economics, 1997, No. 9.

Anisimov L.N.

Law Encyclopedia. 2005 .

See what "CUSTOMS TERRITORY OF THE RF" is in other dictionaries:

Territory with a single regime for the import and export of goods. Within the CUSTOMS TERRITORY, the import and export of goods is accompanied by the payment of customs duties and compliance with other necessary formalities. Dictionary of financial terms. Customs… … Financial vocabulary

Law Dictionary

customs territory- Territory where the Customs legislation of a Contracting Party applies (Chapter 2 of the General Annex to the Revised Kyoto Convention) [Trade Facilitation: An English Russian Glossary of Terms (Revised Second… … Technical Translator's Handbook

Customs territory- (English customs territory / area) according to the customs legislation of the Russian Federation, its land territory, territorial and internal waters and airspace above them. T.t. The Russian Federation also includes those located in its maritime exclusive economic ... ... Encyclopedia of Law

Customs territory of the Russian Federation- the land territory of the Russian Federation, territorial and internal waters and the airspace above them. The customs territory of the Russian Federation also includes artificial islands located in the marine exclusive economic zone of the Russian Federation, installations and ... ... Administrative law. Dictionary-reference

Customs territory- Each state has its own customs territory, which is the land territory, territorial and internal waters and the airspace above them. The customs territory of the state also includes those located in the sea ... ... Official terminology

customs territory- the territory of the given state, where the customs legislation is applied in full. According to Art. 3 of the Labor Code of the Russian Federation, Vol. The Russian Federation consists of the land territory of the Russian Federation, territorial and internal waters and the airspace above them. Tt. RF includes... Big Law Dictionary- the land territory of the Russian Federation, territorial and internal waters and the airspace above them, as well as artificial islands located in the marine exclusive economic zone of the Russian Federation, installations and structures over which the Russian Federation has ... ... Encyclopedia of Russian and International Taxation

In accordance with paragraph 1 of Art. 2 of the Customs Code of the Russian Federation, the territory of the Russian Federation is a single customs territory of the Russian Federation.

The customs territory is understood as the state territory, which includes the land territory of the Russian Federation, territorial and internal waters and the airspace above them (Article 2 of the Customs Code of the Russian Federation). The unified customs territory of the Russian Federation also includes artificial islands, installations and structures located in the exclusive economic zone of the Russian Federation and on the continental shelf of the Russian Federation, over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation (clause 2, article 2 of the customs code of the Russian Federation). Also, in the customs territory of the Russian Federation, free customs zones and free warehouses located outside the customs zone of the Russian Federation can be legally created, with the exception of some cases provided for by the Labor Code of the Russian Federation and other legislative acts in the customs sphere.

On the customs territory, the state has exclusive jurisdiction over customs (clause 1, article 5 of the Law of the Russian Federation of May 21, 2003 No. 5003-Y "On the customs tariff"). This means that in the customs territory, as well as in the state territory, state sovereignty prevails in legal regulation.

From Article 74 of the Constitution of the Russian Federation, the following can be distinguished: on the territory of the Russian Federation, the establishment of customs borders, duties, fees and other obstacles to the free movement of goods, services and financial resources is not allowed. Restrictions on the movement of goods and services may be introduced in accordance with federal law, if necessary to ensure safety, protect human life and health, protect nature and cultural values.

The concept of "customs territory" and the concept of "state territory" do not coincide due to the fact that in some cases certain parts that are outside the state territory can be included in the customs territory and similarly removed from it.

The limits of the customs territory of the Russian Federation, along with the territories of free customs zones, are called the customs border.

The customs border is conditional line, which limits the customs territory of the Russian Federation. The elements of the customs border are the limits of the customs territory of the Russian Federation, as well as the limits of the territories of the economic zone of the Russian Federation, the continental shelf and special economic zones of the Russian Federation (clause 4, article 2 of the customs code of the Russian Federation). The customs border and the state border in some cases may or may not coincide, but the concepts of “customs border” and “state border” themselves can never coincide, since the state border is a real line passing through the area and due to special designations , which establishes the limit of the sovereignty of the state, while the customs border is determined by an imaginary line, that is, a conditional one, limiting the effect only of the economic sovereignty of the state.

In the field of customs, such terms as customs territory and customs border are often used.

The customs territory of the Russian Federation consists of the land territory of Russia, territorial and internal waters and the airspace above them.

2 TK). Land territory - all land located within the borders of Russia. Inland waters include coastal sea ​​waters, waters of rivers, lakes, ports, bays, bays, the shores of which are wholly owned by Russia. territorial waters coastal sea waters with a width of 12 nautical miles are recognized, measured from the low tide line "both on the mainland and on the islands belonging to Russia. The customs territory may also include artificial islands, installations and structures located in the exclusive economic zone and on the continental shelf Russia, provided that it has exclusive jurisdiction over them.

On the territory of the Russian Federation there may be special economic zones created in accordance with federal laws, which are part of the customs territory of Russia. They are determined by the Government of the Russian Federation and are created to develop the manufacturing sectors of the economy, high-tech industries, the production of new types of products and the development of transport infrastructure3. Goods placed on the territory of such zones are considered as being outside the customs territory for the purposes of applying customs duties, taxes, as well as prohibitions and restrictions of an economic nature, except for cases established by law.

Russia is in the process of forming a kind of market for corporate and financial services on the basis of preferential tax regions. Its main feature is the ability to register a company that is exempt from most taxes. A free customs zone is a kind of special economic zone. In the classical international sense, a special economic zone is a territory excluded from the operation of ordinary customs, tax, and in some cases, currency and banking legislation. Special economic zones are more or less separated from the national economy and linked to foreign markets. The peculiarity of customs law is that, extending in principle to the entire territory of the state, it operates only in the process or in connection with the crossing of the customs border or the movement of goods and vehicles through it.

In other words, the norms of customs legislation in space extend their effect only to the customs territory Russian state. According to Art. 5 of the Law on Customs Tariff, the customs territory of the Russian Federation is the territory in which our state has exclusive jurisdiction over customs.

The boundary between the national and world economies runs along the customs border of the state. Customs border - a line that limits the customs territory. The state border is recognized as the line and the vertical surface, defining the limits of the state territory (land, water, subsoil and airspace) of the Russian Federation, i.e. the spatial limit of the operation of the state sovereignty of Russia4.

The concepts of customs and state borders do not coincide on the following grounds:

the state border is a real line on the ground, and the customs border is a conditional, imaginary line;

the state border establishes the scope of sovereignty as a whole, and the customs border - what belongs to the sphere of economic sovereignty of the state;

the state border serves to determine the spatial limits of the entire Russian law, and the customs border outlines the limits of the Russian customs legislation as a form of expression of customs law.

Distinguish between external customs borders (separate the customs territories of adjacent states) and internal customs borders (form the perimeters of special economic zones).

The customs territory is unified, which means freedom of movement of goods and vehicles by individuals and legal entities inside it, i.e. without collecting customs payments, passing through customs procedures. Article 74 of the Constitution of the Russian Federation establishes that the establishment of customs borders, duties, fees and any other obstacles to the free movement of goods, services and financial resources is not allowed on Russian territory.

More on the topic § 2. Customs territory and customs border:

1. § 1. INTERNATIONAL LEGAL REGIME OF THE CUSTOMS TERRITORY AND CUSTOMS BORDERS
2. 4. Customs regime for the processing of goods outside the customs territory
3. 2. Customs regime for the processing of goods in the customs territory
4. Topic 7 CUSTOMS CONTROL OF GOODS AND VEHICLES MOVED THROUGH THE CUSTOMS BORDER OF THE RUSSIAN FEDERATION
5. 2. PROCEDURE FOR THE ARRIVAL OF GOODS INTO THE CUSTOMS TERRITORY OF THE RUSSIAN FEDERATION
6. 1. THE CONCEPT OF CUSTOMS REGULATION AND CUSTOMS BUSINESS. OBJECTIVES AND ELEMENTS OF THE CUSTOMS BUSINESS OF THE RUSSIAN FEDERATION
7. 4. Legal regulation of the departure of goods from the customs territory of the Russian Federation
8. 3. Legal regulation of the arrival of goods on the customs territory of the Russian Federation
9. 5. MAIN PRINCIPLES OF MOVEMENT OF GOODS AND VEHICLES THROUGH THE CUSTOMS BORDER OF THE RUSSIAN FEDERATION
10. Chapter 9 ARRIVAL OF GOODS IN THE CUSTOMS TERRITORY OF THE EUROPEAN UNION
11. Chapter 12 DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE EUROPEAN UNION
12. 4.2. Customs operations and procedures prior to the customs declaration of goods

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The main concepts characterizing the territorial aspects of customs regulation are the customs territory and the customs border.

Under the customs territory is understood the territory on which the customs legislation of a given country is in full force. This wording is contained in the documents of the Customs Cooperation Council. Such an approach to the definition of the customs territory directly points to the spatial limits of the customs legislation.

The Labor Code of the Russian Federation, when defining the customs territory, relies on the concept of state territory. According to the Law of the Russian Federation of April 1, 1993 No. 4730-1 “On the State Border of the Russian Federation”, the limits of the state territory (land, water, subsoil and airspace) of the Russian Federation, i.e. the spatial limit of the state sovereignty of the Russian Federation, are determined by the State the border of the Russian Federation, i.e. line and a vertical surface passing along this line.

The concept of "single customs territory of the Russian Federation", in addition to the state territory of the Russian Federation, also includes artificial islands, installations and structures located in the exclusive economic zone of the Russian Federation, over which Russia has exclusive jurisdiction in relation to customs affairs. This provision has already found its development in the Federal Law No. 187-FZ dated November 30, 1995 “On the Continental Shelf”. The Russian Federation on the continental shelf exercises the exclusive right to construct, as well as to permit and regulate the creation, operation and use of artificial islands, installations and structures. The Russian Federation shall exercise jurisdiction over such artificial islands, installations and structures in respect of customs, fiscal, sanitary and immigration laws and regulations.

The provisions of the Federal Law of December 17, 1998 No. 191-FZ “On the Exclusive Economic Zone of the Russian Federation” also serve to more clearly define the concept of “single customs territory of the Russian Federation”. The exclusive economic zone of the Russian Federation is a sea area located outside the territorial sea of ​​the Russian Federation and adjacent to it, with a special legal regime established by law, international treaties of the Russian Federation and international law. The definition of the exclusive economic zone also applies to all the islands of the Russian Federation, with the exception of rocks that are not suitable for supporting human life or for the exercise of independent economic activity. The Russian Federation shall exercise jurisdiction over customs, fiscal and other laws and regulations over artificial islands, installations and structures created in the exclusive economic zone.

The status of the contiguous zone is established in the 1982 UN Convention on the Law of the Sea. According to this Convention, in the zone adjacent to the territorial sea and called the contiguous zone (the contiguous zone may not extend beyond 24 nautical miles from the baselines from which the breadth of the territorial sea is measured), The coastal State may exercise the control necessary:

To prevent violations of customs, fiscal, immigration or health laws and regulations within its territory or territorial sea;

Penalties for violation of the aforementioned laws and regulations committed within its territory or territorial sea.

The Labor Code of the Russian Federation in the previous edition contained the concept of exclusion from the customs territory, according to which the territories of free customs zones and free warehouses were considered as being outside the customs territory of the Russian Federation, except for cases determined by the Labor Code of the Russian Federation and other legislative acts of the Russian Federation on customs business. Such exceptions are mentioned, for example, in the Federal Law of January 22, 1996 No. 13-FZ “On the Special Economic Zone in the Kaliningrad Region”. The special economic zone created in the Kaliningrad region is part of the state and customs territory of the Russian Federation. With regard to the collection of customs duties and other payments (including taxes) paid during the customs clearance of imported and exported goods, a special economic zone is considered as being in the customs regime of a free customs zone with the features established by this law. It is precisely because of these features that the territory occupied by the Kaliningrad Special Economic Zone, despite the operation of the free customs zone regime within it, was not withdrawn from the customs territory of the Russian Federation.

The new edition of the Labor Code of the Russian Federation contains a different approach (compared to the previous edition of the Labor Code of the Russian Federation) to the concept of exclusion from the customs territory: the territories of free customs zones and free warehouses are part of the customs territory of the Russian Federation. Goods moved to free customs zones and free warehouses are considered for customs purposes as being outside the customs territory of Russia (with the exception of cases determined by the Labor Code of the Russian Federation and other legislative acts of the Russian Federation on customs matters).

To determine the spatial limits of the customs legal norm, the concept of "customs border" is also used.

The customs border is understood as a line limiting the customs territory: "Customs border - the border of the customs territory of the Russian Federation." The customs border outlines the spatial limits of the customs legislation of a given state and separates the customs territories of neighboring countries. In other words, the customs border establishes the scope of customs sovereignty.

In connection with the aforementioned difference in the approaches of the Russian legislator to the definition of an exception from the customs territory, the definition of the concept "customs border of the Russian Federation" has also undergone minor changes, which now means the limits of the customs territory of the Russian Federation, including the limits (in the previous version of the Labor Code of the Russian Federation - perimeters) of free customs zones and free warehouses.

The customs border is a legal fiction (an imaginary line), in contrast to the state border, which is a real line on the ground. The practice of customs regulation (most often in connection with the trial of criminal cases on smuggling) has repeatedly drawn attention to the possibility of a mismatch between the customs and state borders and the legal consequences caused by this mismatch.

There are concepts of external and internal customs borders.

The external customs border is the limits of the customs territory of the Russian Federation. The external customs border separates the customs territories of adjacent states. It usually coincides with the state border. At the external customs border, there is an administrative-legal regime established by the legislation on the state border. The protection of the external customs border is carried out by the customs authorities jointly with the border troops. Sometimes joint customs points are created at the border, uniting the potentials of the customs authorities of neighboring countries. Such points are organized, as a rule, on the busiest commercial and tourist highways. The first joint customs points appeared in the CIS on the borders of Russia with Ukraine and Belarus.

Internal customs borders pass in the depths of the customs territory. They arise in connection with the use of certain customs regimes (free customs zone, free customs warehouse). According to the previous version of the Labor Code of the Russian Federation, the internal border was equated according to legal status to the external border: the territory of the free customs zone was considered as a border zone, entry there was carried out strictly with passes through special checkpoints. The protection of the internal customs border was provided by customs officers together with the administration of the free customs territory.

The practice of creating customs unions has a significant impact on the definition of the customs territory.

The formation of customs unions is intended to serve the interests of developing and strengthening international economic integration. The reference point in this activity is the universally recognized norms of international law.

The customs union is more high level rapprochement in comparison with a free trade zone, in which customs tariffs and quantitative restrictions in mutual trade are eliminated, while maintaining the independence of the participating countries in customs and tariff regulation at the borders with third countries. In other words, a customs union is such a free trade area, the participants of which have agreed on their customs policy in relation to non-member states. A common external tariff appears in the customs union, completing the unification of the customs and tariff legislation of the participating countries.

The creation of a customs union means that a coordinated interstate policy takes the place of the national customs policy, which, in turn, leads to the emergence of a single customs legislation in force in the territories of the member countries of the union. The customs territories of the states that made up the customs union lose their independent significance. Their unification gives a new quality - the union common customs territory.

Plans are currently being implemented to create customs unions within the CIS. An example is the formation of a customs union between Russia and Belarus.

The formation of this customs union led to the transfer of customs control from the border of the Russian Federation with the Republic of Belarus to the external borders of the Republic of Belarus, the abolition of the collection of customs duties in relation to bilateral trade, etc. Thus, the completion of the formation of the customs union of Russia and the Republic of Belarus will allow us to talk about the emergence of a common customs territory. The presence of the "customs space of the union of Belarus and Russia" does not abolish the existence of national customs territories of the member states of the union.