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- yKJIOHeHJtie OT ynJiaTbl TaMomeHHbiX nJiaTemeti, B3JtiMaeMbiX COpra-

HJti3aiJ;JtiJtl JtiJIJti cpJtiaJtiqecKoro JIJtiu;a (cT. 194 YK Pet>);

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B3pbiBqaTbiX, pa,I:~JtiOaKTJtiBHbiX Beiu;eCTB, pa,I:~JtiaiJ;JtiOHHbiX JtiCTOqHJtiKOB,

.H,I:~epHbiX MaTepJtiaJIOB, OrHeCTpeJibHOrO opymJti.H JtiJIJtl erO OCHOBHbiX qacTeM, B3pbiBHhiX ycTpoticTB, 6oenpJtinacoB, opymJti.H MaccoBoro nopameHJti.H, cpe):ICTB ero ):IOCTaBKJtl, JtiHOrO BOOpymeHJti.H, JtiHOM BOeHHOM TeXHJtiKJtl, a TaR- me MaTepJtiaJIOB Jtl o6opy,I:IOBaHJti.H, KOTOpbie MOryT 6biTb JtiCnOJib30BaHbl npJti C03):1aHJtiJtl opymJti.H MaCCOBOrO nopameHJti.H, cpe,I:ICTB ero ):IOCTaBKJtl, JtiHOrO BOOpymeHJti.H, JtiHOM BOeHHOM TeXHJtiKJtl, a paBHO CTpaTerJtiqeCKJtl BamHbiX TOBapoB Jti pecypcoB JtiJIJti KYJibTYPHhiX u;eHHOCTeti (cT. 226.1 YK);

- KOHTpa6aH):Ia HapKOTJtiqeCKJtiX cpe,I:ICTB, nCJtiXOTpOnHbiX Beiu;eCTB, JtiX

npeKypcopoB JtiJIJti aHaJioroB, pacTeHJtiti, co.z:~epmaiu;JtiX HapKOTJtiqecKJtie

cpe,I:ICTBa, nCJtiXOTpOnHhie BeiiJ;eCTBa JtiJIJtl JtiX npeKypcopbi, JIJti60 JtiX qacTeM,

CO):Iepmaiu;JtiX HapKOTJtiqeCKJtie cpe):ICTBa, nCJtiXOTpOnHbie Beiu;eCTBa JtiJIJtl

JtiX npeKypcOpbi, JtiHCTpyMeHTOB JtiJIJtl o6opy,I:IOBaHJti.H, HaXO,I:I.Hiu;JtiXC.H no):l

cneu;JtiaJibHbiM KOHTpOJieM Jt1 JtiCnOJib3yeMbiX ):IJI.H Jti3rOTOBJieHJti.H HapKOTJtlqeCKJtiX cpe.r~cTB JtiJIJti ncJtiXOTponHhiX Beiu;eCTB (cT. 229.1 YK).

Aa.Munucmpamu61-LbLe ma.Mo:J~Ce1i1ibLe npaaonapymenuR co.z:~epmaTc.H B

rJiaBe 16 KoAII, KOTopa.H Ha3hiBaeTC.H «A):IMJtiHJtiCTpaTJtiBHbie npaBoHapy- rneHJti.H B o6JiaCTJti TaMomeHHoro .r~eJia (HapyrneHJti.H TaMomeHHhiX npaBJtiJI)».

0T):IeJibHbie BJtl):lbl a,[IMJtiHJtiCTpaTJtiBHbiX npaBOHapyrneHJtiM B o6JiaCTJtl

TaMomeHHoro .r~eJia (HapyrneHJtlti TaMomeHHhiX npaBJtiJI), HanpMMep npe,I:~y­

cMoTpeHHbie cT. 16.11 , 16.22 KoAII, qacTJti'lHOcoBna.z:~aiOT no CBOJtiM npJtiaHa-

KaM c TaMomeHHhiMJti npecTyTIJieHJti.HMJti (cT. 226.1 YK), qTO MomHo o6'h.HCHJtiTh e):IJtiHCTBOM CnOC060B He3aKOHHOrO nepeMeiu;eHJti.H TOBapOB qepe3

TaMOmeHHYIO rpaHJtiiJ;Y (COKpbiTJtle JtiJIJtl He):leKJiapJtipOBaHJtie TOBapoB, npe,I:~­ CTaBJieHJtie B TaMomeHHbiM opraH He.z:~eticTBJtiTeJibHhiX .z:IOKyMeHTOB). TaKJtiM

o6pa30M, HanpJtiMep, B CJiyqae, KOr):la CTOJtiMOCTb He3aKOHHO nepeMeiu;aeMbiX

qepea TaMomeHHyiO rpaHJtiu;y cpJti3Jtl'lecKJtiMJIJtiiJ;OM KYJibTypHbiX u;eHHocTeti He npeBbiCJtiT KpynHOrO pa3Mepa3, B03MOmHO npJtiBJieqeHJtie K a,[IMJtiHJtiCTpa-

TJtiBHOM OTBeTCTBeHHOCTJtl 3a HapyrneHJtie TaMomeHHbiX npaBJtiJI.

Cy6'heKTaMJtiOTBeTCTBeHHOCTJti aa coBeprneHJtie TaMomeHHbiX npecTy- nJieHJtiM BbiCTynaiOT BMeH.HeMbie cpJtiaJtiqecKJtie JIJtiu;a, .z:~ocTJtirrnJtie 16-JieTHero

B03paCTa. C TQqKJtl 3peHJti.H TaMOmeHHbiX npaBOOTHOilleHJtiM TaKJtiMJtl JIJtiiJ;aMJtl

1 CraTbSI 16.1 KoAn «He3aKOHHOe nepeMeU~eHHe ~epe3 TaMolKeHHYIO rpaHHLIY TaMOlKeHHoro co103a

TOBapoB H (Hni-1) TpaHCnOpTHbiX cpeACTB Me)I(AyHapOAHOH nepeB03KH».

2 CTaTbSI 16.2 KoAn «HeAeKnapi-1pOBaHI-1e n~-160 HeAOCTOBepHoe AeKnapi-1pOBaHI-1e TOBapOB».

3noA KpynHbiM pa3MepoM KynbTYPHbiX UeHHOCTeH, He3aKOHHO nepeMeU~eHHbiX ~epe3 TaMOlKeHHYIO

rpaHI-ll.IY TaMOlKeHHOro col03a B paMKax EspA33C nH6o rocyAapCTBeHHYIO rpaHI-ll.IY PocCHHCKoi-1 ClleAepaUI-lH c rocyAapcTBaMH - ~neHaMH TaMOlKeHHoro co103a B paMKax EspA33C, npi-13HaeTCSI

1-lX CTOHMOCTb, npeBbJWaiOU~aSI OAI-1H MHnnl-lOH py6nei-1 (npHMe~aHHe 2 KCT. 226.1 YK).

MOrYT 6b1Tb .r~eKJiapaHTbi, npe.r~cTaBJtiTeJIJti .r~eKJiapaHTOB (opraHJtiaau;JtiM), cne-

IJ;JtiaJIJtiCThi no TaMomeHHhiM onepaiJ;Jti.HM, ,I:IOJimHOCTHbie JIJtiiJ;a TaMomeHHbiX

opraHoB.

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Hoti OTBeTCTBeHHOCTJtlpyKOBO):IJtiTeJI.H OpraHJti3aiJ;JtiJti, He B03BpaTJtiBillerO Jtl3-3a rpaHJtiiJ;bl noJiyqeHHbie no BHeillHe3KOHOMJtiqecKOMY KOHTpaKTY cpe,I:ICTBa B JtiHOCTpaHHOM BaJIIOTe.

Cy6'heKTaMJtiOTBeTCTBeHHOCTJti3a coBeprneHJtie HapyrneHJtiM TaMomeHHbiX npaBJtiJI (a,I:IMJtiHJtiCTpaTJtiBHbiX npaBOHapyrneHJtiM B o6JiaCTJtl TaMO-

meHHOrO ):leJia) MoryT BbiCTynaTb BCe OCHOBHbie yqacTHJtiKJtl TaMO:>KeHHbiX

npaBOOTHOilleHJtiM (KpOMe TaMomeHHbiX opraHOB):

-nepeBoaqJtiKJti;

-JIJtiiJ;a, OCYIIJ;eCTBJI.HIOiu;Jtle BB03 TOBapOB B pep Jt1 BbiB03 TOBapOB Jtl3 Pcf>1;

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-JIJtiu;a, peaJIJti3YIOiu;Jtie npaBa BJia):leHJti.H, nOJih30BaHJti.H Jti pacnop.Hme- HJti.H T<?BapaMJti, BBeaeHHbiMJti B Pet> Jti BbiB03JtiMbiMJti Jti3 Pet>.

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Bonpoc 19

11HcpOpMUpo8aHue, KOHCY/lbmUpOBOHUe, npuHRmue npeaBapume/lbHbiX peweHuiJ (cyw.Hocmb u npaBoBoe 3H04eHue)

1. Ilo.r~ uncjjop.Mupoaanue.M noHJtiMaeTC.H .r~e.HTeJibHOCTh ynoJIHOMoqeH-

HbiX opraHOB no .z:IOBe):leHJtiiO .r~o Bceo6Iu;ero cBe,I:~eHJti.H JtiHcpopMau;JtiJti o

•raMomeHHOM aaKOHO):IaTeJihCTBe TaMomeHHoro co10aa Jti aaKoHo):laTeJih-

CTBe PoccJtiticKoti ct>e.r~epau;JtiJti o TaMomeHHOM .r~eJie.

,ZJ;aHHa.H JtiHcpOpMaiJ;Jti.H 0 ):leMCTByiOiu;JtiX TaMOmeHHbiX npaBJtiJiaX ):IOBO-

):IJtiTC.H E3K Jti TaMomeHHhiMJti opraHaMJti B cpopMe:

-ony6JIJtiKOBaHJti.H HOpMaTJtiBHbiX npaBOBbiX aKTOB B OcpJtiiJ;JtiaJibHbiX Jti3):1aHJti.HX (HanpJtiMep, BIOJIJieTeHb «TaMomeHHhie Be):IOMOCTJti» - ocpJtiu;JtiaJihHOe Jti3):1aHJtie cf>TC PoccJtiJti);

-paaMeiu;eHJti.H Ha ocpJtiu;JtiaJibHhiX Be6-catl:Tax B ceTJtili1HTepHeT (www. tsouz.ru - ocpMu;JtiaJihHbi:i1: catl:T E3K, www.customs.ru - ocpJtiu;JtiaJibHbiM

..Y3

1BMeHSieMbJe ¢m3H~ecK!-1e n1-1ua, AOCTHrw1-1e 16-neTHero B03pacTa, IOPI-1AI-1~ecKHe n1-1ua, 1-lHAHBI-1-

AYanbHbJe npeAnPI-lHHMaTenH.

-TpaHCJH:!~MM no TeJieBM~eHMIO M pa~MO.

TaMomeHHbie opraHhi (IOpM~MqecKMe oT~e.rrhi TaMomeH, perMoHa.rrhHhiX TaMOmeHHbiX ynpaBJieHMM) TaKme npe~OCTaBJI.HIOT MHcPOpMa~MIO 0 ~eMCTBYIO~MX HOpMaTMBHbiX npaBOBbiX aKTaX B o6JiaCTM TaMOmeHHOfO

~e.rra no 3anpocaM 3aMHTepecoBaHHhiX JIM~.

Ha ocHoBaHMM q, 2 cT. 51 3aKoHa o TaMomeHHOM pery.rrMpoBaHMM TaMo-

meHHbie opraHbl o6ecneqMBaiOT ~OCTyn K MHcPOpMa~MM 0 no~rOTaBJIMBa­ eMbiX aKTax 3aKOHO~aTeJibCTBa PoccMMCKOM ct>e~epa~MM o TaMomeHHOM

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ro 3aKoHo~aTeJihCTBa TaMomeHHoro COI03a M 3aKoHo~aTeJibCTBa PoccMi1- cKoi1 ct>e~epa~MM o TaMomeHHOM ~e.rre1.

2. Koucy.tLbmupoeauue no BonpocaM TaMomeHHoro ~e.rra M MHbiM

BOnpocaM, BXO~.H~MM B KOMneTeH~MIO TaMomeHHbiX opraHOB, npe~CTaB­

JI.HeT C060M no.rryqeHMe JIM~aMM MHcPOpMa~MM 0 npMMeHeHMM HOpMaTMB-

HbiX npaBOBbiX aKTOB no KOHKpeTHbiM TaMomeHHbiM npaBOOTHOIIIeHM.HM.

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~MqecKMX OT~eJIOB TaMomeH M perMOHaJibHbiX TaMOmeHHbiX ynpaBJieHMM

6ecnJiaTHO (TaK me KaK M MHcPOPMMpOBaHMe).

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A) KoHcy.rrhTa~MM He npe~ocTaBJI.HIOTC.H no BonpocaM, KacaiO~MMC.H

np.HMbiX 06.H3aHHOCTeM JIM~, B COOTBeTCTBMM C TaMomeHHbiM 3aKOHO~a­

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KOHKpeTHbiM nOCTaBKaM TOBapOB, He BnpaBe onpe~eJI.HTb TaMOmeHHYIO

CTOMMOCTh TOBapoB MJIM TOBapHbiM Ko~ B cooTBeTcTBMM c TH B3)];.

B) KoHcy.rrhTa~MM TaMomeHHbiX opraHOB He .HBJI.HIOTC.H ocHoBaHMeM

~JI.H npMH.HTM.H peiiieHMM M (MJIM) COBepiiieHM.H ~eMCTBMM TaMomeHHbiMM

opraHaMM, ocy~eCTBJI.HIO~MMM TaMOmeHHhie onepa~MM. )J;pyrMMM CJIOBa-

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COCTaBJI.HIOT CJiyqaM HeCBOeBpeMeHHOrO MJIM He~OCTOBepHOfO npe~OCTaB­ JieHM.H TaMOmeHHbiMM opraHaMM MHcPOpMa~MM, npMBe~IIIMe K y6biTKaM

JIM~a, o6paTMBIIIeroc.H 3a KOHCYJibTa~Mei1. TaKMe y6hiTKM no~.rremaT B03-

Me~eHMIO B cy~e6HOM nop.H~Ke.

1 3a 11CK1110Y9HI19M, cityYa9B, KOrAa np9ABapi-!T9IlbH09 YB9AOMil9HI19 o noArOTaBili1Ba9MbiX aKTax

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Scj>cj>9KTI1BHOCTI1.

3. llpeaeapume.tLb'Hoe pemeuue - 3TO peiiieHMe yno.rrHoMoqeHHoro

TaMomeHHOrO OpraHa 0 KJiaCCMcPMKa~MM KOHKpeTHOfO TOBapa B COOTBeTCTBMM c TH B3,IJ; (n. 5 CT. 52 TK TC) MJIM o CTPaHe npoMcxom~eHM.H TOBa-

pa (n. 4 CT. 58 TK TC).

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TeqeHMe Tpex .rreT co ~H.H ero rrpMH.HTM.H.

ITpe~BapMTeJihHoe peiiieHMe o K.rraccM<PMKa~MM TOBapa1 .HBJI.HeTc.H 06.H3aTeJibHbiM npM ~eK.rrapMpOBaHMM TOBapoB Ha TeppMTOpMM rocy~ap­

CTBa - q.rreHa TaMomeHHOrO COI03a, TaMomeHHbiM OpraH KOTOporo npMH.HJI

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me .HBJI.HeTc.H o6.H3aTe.rrhHhiM ~JI.H Bcex TaMomeHHhiX opraHOB Pet> (q. 8

CT. 111 3aKOHa 0 TaMomeHHOM pery.rrMpOBaHMM). ITpMqeM OHO MOmeT

6hiTb MCnOJib30BaHO He TOJibKO rrpM TaMomeHHOM ~eKJiapMpOBaHMM, HO M

B ~pymx c.rryqa.Hx, Kor~a Heo6xo~MMO no~TBep~MTh co6.rr10~eHMe Mep

HeTap~cPHOrO pery.rrMpOBaHM.H, CB.H3aHHbiX CO CTpaHOM npOMCXOm~eHM.H

TOBapOB (HanpMMep, B MeCTe BB03a TOBapOB B Pet>).

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BJI.HIO~Mx TaMomeHHhie onepa~MM.

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HOCTM n03BOJIMT M36emaTb KOHcPJIMKTHbiX CMTya~MM, o6yCJIOBJieHHbiX pa3JIMqHbiMM MHeHM.HMM (~eKJiapaHTa M TaMOmeHHOfO opraHa) OTHOCM-

•reJibHO K.rraccMcPMKa~MM TOBapa B cooTBeTCTBMM c TH B3,IJ; MJIM 3a.HBJieH-

HOM cTpaHhi ero npoMcxom~eHM.H.

Bonpoc 20

CmpaHa npoucxoxaeHuR moBapoB (noHRmue, Ha3Ha'leHue, ucmo'IHUKu pezynupoBaHuR, npaBuna onpeaeneHuR UnopRaoK noamBepxaeHUR}

1. ITo~ CTpaHOM npOMCXOm~eHM.H TOBapOB nOHMMaeTC.H CTpaHa, B KOTO-

poif TOBapbl 6biJIM IIOJIHOCTbiO npOM3Be~eHhl MJIM nO~BeprHyThl ~OCTaToq­

HOM o6pa60TKe (nepepa60TKe) B COOTBeTCTBMM C ycTaHOBJieHHbiMM KpM-

•repM.HMM.

ITo~ CTpaHOM npOMCXOm~eHM.H TOBapoB MOmeT nOHMMaTbC.H:

- rpynna cTpaH;

o/5

1 np9ABapi1T9IlbH09 p9W9HI19 npi1H11Ma9TCR Ha Kali<A09 Hai1M9HOBaHI19 TOBapa, BK1110YaiO[U99 onp9A9Il9HHy10 MapKy, MOA9Ilb, apTI-IKYill-1 MOAI1cj>I1Kal!l110 (n. 4 CT. 53 TK TC).

-TaMomeHHbie COI03bi cTpaH (HarrpVIMep, Esporret1cKVIi1 co10s);

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TVIBHblM pati:oH KVITa.H foHKOHr).

2. Orrpe.r~eJieHVIe cTpaHhi rrpoVIcxom.z:~eHVI.H TOBapa VIMeeT 3Ha'IeHVIe,

KOr,lla CO CTpaHOM IIpOVICXOal:,lleHVI.H TOBapa CB.H3aHO IIpVIMeHeHVIe CTaBOK TaMOal:eHHblX IIOIIIJIVIH (Mepbl TaMOa\:eHHO-TapVIcpHOrO peryJIVIpOBaHVI.H) VIJIVI Tpe6yeTC.H C06JIIO,lleHVIe sarrpeTOB VI orpaHVI'IeHVIM(Mepbl HeTapVIcp- HOrO peryJIVIpOBaHVI.H, CaHVITapHo-:mVI,lleMVIOJIOrVI'IeCKVIe,BeTepVIHapHbie VI .z:~pyme Tpe6oBaHVI.H).

3. IlopH,liOK orrpe.r~eJieHVI.H cTpaHhi rrpoVIcxom.r~eHVI.H TOBapos ycTaHOB-

JieH CJie,llyiO~VIMVI ,liOKyMeHTaMVI:

- CorJiaiiieHVIeM IlpaBVITeJibCTB rocy.z:~apcTB- yqacTHVIKOB cTpaH CHf oT 20.11.2009 «0 IlpaBVIJiax orrpe.r~eJieHVI.H cTpaHhi rrpoVIcxom.r~eHVI.H TOBa-

pos B Co.z:~pymeCTBe HesaBVICVIMblX rocy.r~apcTB» (a.ML moBapoB, npouc-

xoaJLUfUX U3 zocyaapcmB - y'llacm'liU'IWB CHf, a maKJ/Ce a.ML moBapoB, npoucxoaJLUfUX U3 zocyaapcmB -"l.tte'lioB Ta.Mo:J/Ceuuozo co103a);

- CorJiaiiieHVIeM Mem.z:~y IlpaBVITeJihCTBOM P<P, IlpaBVITeJihCTBOM Pecrry6JIVIKVI BeJiapych VI IIpaBVITeJibCTBOM Pecrry6JIVIKVI KasaxcTaH oT 12.12.2008 «0 rrpaBVIJiax orrpe.r~eJieHVI.H rrpoVIcxom.r~eHVI.H TOBapoB VI3 pas-

BVIBaiO~VIXC.H VI HaVIMeHee pa3BVITbiX CTpaH» (a.n,Jl, moBapOB, npOUCXOaJI,-

UfUX U3 pa3BUBa10UfUXCJL u uaU.Meuee pa3BUmbtX cmpau);

- CorJiaiiieHVIeM Mem.z:~y IlpaBVITeJihCTBOM P<P, IlpaBVITeJibCTBOM Pecrry6JIVIKVI BeJiapycb VI IIpaBVITeJihCTBOM Pecrry6JIVIKVI KasaxcTaH OT 25.01.2008 «0 e):IVIHbiX rrpaBVIJiax orrpe.r~eJieHVI.H cTpaHhi rrpoVIcxom.r~eHVI.H

TOBapOB» (a.n,Jl, moBapOB, npoucxoaJLUfUX U3 apyzux cmpa'li, KOmOpbt.M pep npeaocmaMJLem (u.n,u ue npeaocmaMJLem) pe:JICU.M uau6o.n,bmezo

6.n,azonpuJLmcmBoBa'liUJL).

4. IIpaBVIJia orrpe.r~eJieHVI.H VI rropH,liOK rro.r~Tsepm.r~eHVI.H cTpaHhi rrpoVIc-

xom.r~eHVI.H Tosapos.

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CTpaHoi1 rrpoVIcxom.r~eHVI.H TOBapa C'IVITaeTC.Hrocy.z:~apcTBO- yqacTHVIK

CHr, Ha TeppVITOpVIVI KOToporo TOBap 6biJI rroJIHOCTbiO rrpoVI3Be):leH VIJIVI IIO,liBepmyT ,liOCTaTO'IHOMo6pa60TKejrrepepa60TKe1.

1He OTBe4aiOLUI-1MI-1 Kpl-lTepl-110 AOCTaT04HOH o6pa60TKI-1/nepepa60TKI-1 TOBapa C4!-1TaiOTCR C11eAyiO- LU!-1e onepal..l!-11-1:

-o6ecne4eHHe coxpaHHOCTI-1 TOBapa 80 apeMR xpaHeHHR 1-1111-1 TpaHCnOpTI-lpOBKI-1;

-noArOTOBKa TOBapa K npOABlKe 1-1 TpaHcnopTI-lpOBKe (Ap0611eHI-le napTI-lH, cJ>opMHPOBaH!-le ompaaoK, copmpoaKa, nepeynaKOBKa), onepal..ll-11-1 no pa36opKe H c6opKe ynaKOBKH;

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Bonpoc 21

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onepau;lilti:, no ocBo6om.z:~eHliiiO OT onpe,l:le.JieHHbiX cpopM TaMomeHHoro

KOHTpOJIH.

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npecpepeHIJ;lillil);

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TaMomeHHbiX c6opoB aa TaMomeHHbie onepaiJ;lillil.

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CTpaHa npOliiCXO)K,l:leHJiiH TOBapOB (pa3BliiBaiOIIJ;JileCH Iii HaliiMeHee pa3Blii-

Tbie CTpaHbi), Blil):\bl TOBapOB (Ba.JIIOTa, IJ;eHHbie 6yMarlil, OCHOBHbie cpe,l:I-

CTBa), Blil,l:\bl JiliiiJ;, nepeMeiiJ;aiOIIJ;liiX TOBapbi (,l:lliln.JIOMaTJilqecKlile npe):ICTa- BJiiTe.JibCTBa, KOHCYJibCKlile yqpem.z:~eHliiH), aaHBJIHeMaH TaMomeHHaH npou;e.z:~ypa (TaMomeHHbiti: cKJia,l:l, 6ecnoru.JiliiHHaH ToproBJIH), o6IIJ;aH TaMomeHHaH CTOJiiMOCTb BB03JiiMbiX TOBapOB (He CBbiiiie cyMMbi, 3KBJiiBaJieHTHOM 200 eBpo2).

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Cneu;lila.JihHbiMlil ynpoiiJ;eHliiHMlil MoryT Bocno.Jih30BaTbCH pocclilti:cKlile IOplil,l:IJilqeCKJile JiliiiJ;a, no.JiyqJiiBIIIJile CTaTyc ynOJIHOMoqeHHbiX 3KOHOMJilqeCKliiX onepaTopoB3.

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lKeHHoro cotoaa.

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18.06.2010 «06 OCB060m):\eHJillil OT npliiMeHeHJiiH TaMomeHHbiMJil opraHaMJil rocy.z:~apcTB - q.JieHoB TaMomeHHoro co10aa onpe):le.JieHHbiX cpopM TaMomeHHoro KOHTpOJIH» (HanpliiMep, ):\JIH npe3Jil,l:leHTOB rocy.z:~apCTB - q.JieHOB

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BMeCTe C HliiMJil q.JieHOB JiiX CeMeti:).

Bonpoc 22

TaMoxeHHOR cmouMocmb mo8apo8 (H03HOLfeHue, nopRaoK onpeaeJ1eHuR u 30R817eHuR)

TaMomeHHaH CTOliiMOCTb TOBapoB npe.z:~cTaBJIHeT co6oti: CTOliiMOCTHYIO

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qe.Jieti: JiiCqJilc.JieHJiiH nO):IJiemaiiJ;JiiX yn.JiaTe TaMomeHHbiX nOIIIJiliiH, Ha.JIO-

I'OB,a TaKme TaMomeHHbiX c6opoB aa TaMomeHHbie onepau;lillil.

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-BbiB031i1MbiX lil3 P<P (B rocy.z:~apcTBa, He HBJIHIOIIJ;lileca q.JieHaMJil TaMo- meHHoro co10aa);

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TaMomeHHaH CTOliiMOCTb TOBapoB, BB03U.MbLX Ha ma.uo:HCeHHY10 mep-

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pn 2008 r. «06 Onpe):le.JieHJillil TaMOmeHHOti: CTOliiMOCTJil TOBapoB, IJepeMeiiJ;aeMbiX qepea TaMomeHHYIO rpaHliiiJ;Y TaMomeHHoro coiOaa» (/\l:l.Jiee - CorJiarneHJile).

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2

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2 ATC-1 COCT01<1T 1-13 ABVX OCHOBHbiX ~;He06XOA1<1MOro 4HCna AOnonHHTenbHbiX nl<lCTOB. nepBbllil OCHOBHOiil nHCT COAeplKHT CBeAeHI-1~, 3a~Bn~eMble B AeK/lapai..IHI-1 Ha TOBapbl, BO BTOpOM nl<lCTe yKa3biBaiOTC~ CBeAeHI-1~, 1<1Cnonb3yeMble npi-1 onpeAeneHHI-1 TaMOlKeHHOiil CT01<1MOCTI<1 AeK/lapHpy- eMbiX Toaapoa, 1<1 pac4eT aeni<141<1Hbl TaMOlKeHHOiil CTOHMOCTH. Bee nHCTbl ATC, Ha4HHa~ c TpeTbe-

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Bonpoc 23

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meHHo:i1 CTOMMOCTM TOBapOB:

- IIO CTOMMOCTM C,lleJIKM C BB03MMbiMM TOBapaMM;

1 - IIO CTOMMOCTM C,lleJIKM C M,lleHTMqHbiMM TOBapaMM ;

2 - IIO CTOMMOCTM C,lleJIKM C O,liHOpO,liHbiMM TOBapaMM ;

- Ha OCHOBe ~eHbi e,liMHM~bi TOBapa, IIO KOTOpOM HaM60Jiblliee COBOKYIIHOe KOJIMqeCTBO O~eHMBaeMbiX (BB03MMbiX) TOBapOB, M,lleHTMqHbiX MJIM O,liHOpO,liHbiX O~eHMBaeMbiM (BB03MMbiM) TOBapaM, npo.z:~aeTCH Ha

TaMomeHHO:i1 TeppMTOpMM TaMomeHHoro COI03a;

3

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,I~aM IIpM OT,lleJibHbiX pa3yMHbiX5 OTKJIOHeHMHX OT HeKOTOpbiX npaBMJI MX

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C HMMM.

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- paCXO,ll;bi no ,!J;OCTaBKe TOBapOB ,ll;O MeCTa np116hiT11.f! Ha TaMomeHHYIO Tepp11TOp11IO TaMomeHHoro coroaa1 ;

B) B03MOmHOCTb np0113BeCT11 BbiqeTbi paCXO,ll;OB, noHeCeHHbiX noKyna-

TeJieM nOCJie np116biT11.f! TOBapoB Ha TaMomeHHYIO Tepp11TOp1110 TaMO-

meHHOrO coroaa (c6opKa, MOHTam, o6cJiym11BaH11e TOBapoB, 11x nepeBo3Ka

no TaMomeHHOM Tepp11TOp1111 TaMomeHHoro coroaa, nolllJI11Hhi, HaJior11 11

c6ophr, no,n;Jiemaru;11e ynJiaTe B CBH311 c BB030M 11 npo,n;ameM TOBapoB Ha TaMomeHHOM Tepp11TOp1111)2•

MeTo,n; onpe,n;eJieH11H TaMomeHHOM CT011MOCT11 no CT011MOCT11 c,n;eJIK11 c

BB0311MbiM11 TOBapaM11 Henp11MeH11M:

-np11 HaJI11q1111 06CTO.HTeJibCTB, OKa3aBII111X BJI11.f!H11e Ha ~eHy TOBapa;

-np11 OTCYTCTB1111 ,ll;OCTOBepHOM, KOJI11qecTBeHHO onpe,n;eJieHHOM 11 ,ll;OKyMeHTaJibHO nO,D;TBepm,n;eHHOM 11H¢0pMa~1111 0 ,D;OnOJIH11TeJibHbiX pacxo,n;ax noKynaTeJIH (11MeBII111X MecTo 11 He BOIIle,D;lll11X B ~eHy

TOBapa);

- np11 nepeMeru;eH1111 TOBapa qepe3 TaMomeHHYIO rpaH11~Y Ha OCHOBa-

H1111 11Horo ,n;oroBopa (He Mem,n;yHapo,n;HoM KynJI11-npo,n;am11) 11JI11 np11

3

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B cJiyqae HeBo3MomHOCT11 11CnOJih30BaH11H CT011MOCT11 c,n;eJIK11 c BB0-

311MhiM11 TOBapaM11 Bbi60p MeTo,n;a onpe,n;eJieH11.f! TaMomeHHOM CT011MOCT11

TOBapoB ocyru;eCTBJI.HeTC.f! ,n;eKJiapaHTOM nocJie,D;OBaTeJihHO.J1CKJIIOqeH11e COCTaBJI.HIOT qeTBepTbiM 11 nHTbiM MeTO,ll;bi (Ha OCHOBe ~eHhi e,D;11H11~bi

TOBapa Ha TaMOmeHHOM Tepp11TOp1111 11 Ha OCHOBe pacqeTHOM CT011MOCT11

TOBapoB), Kor,n;a ,n;eKJiapaHT caM BnpaBe Bhi6paTh oqepe,n;HOCTh 11x np11-

MeHeH11H.

Bonpoc 24

Onpe8eneHue maMoJICeHHoiJ cmouMocmu 88o3UMbtX mo8apo8 npu He8o3MOJICHocmu npuMeHeHuR nepBozo Memoaa

(no CmOUMOCmU c8enKU CHUMU)

Ilp11 HeB03MOmHOCT11 onpe,n;eJieH11.f! TaMomeHHOM CT011MOCT11 TOBapOB

no CT011MOCT11 C,D;eJIK11 C H11M11, nO,D;JiemaT np11MeHeH1110 ,n;pyr11e MeTO,!J;bi.

1 TpaHCnOpTHble paCXOAbl, CTOI!IMOCTb rpy308biX pa60T Ill (lilnlil) CKJiaACKI!IX ycnyr, CTOI!IMOCTb CTpa-

X08Kiil.

2AaHHble pacxOAbl AOmKHbl 6b1Tb 8b1AeneHbl 1113 CTOI!IMOCTIII CAenKiil 111 AOKYMeHTanbHO noAT8epJKAeHbl, I!IHaYe TaMOJKeHHbiH OpraH He npliiMeT TaKiile 8biYeTbl Ill nnaTenbll.\liiK He CMOJKeT yMeHbWI!ITb TaMOJKeHHYIO CTOI!IMOCTb T08ap08.

3Hanpi!IMep, 8803 T08ap08 npeACTa81!1TenbCT8aMiilliiHOCTpaHHbiX KOMnaHI!IH.

A) IIo cmou.Mocmu cae.tl:~<:u c uaeumU'IlUbL.MU moeapa.MU

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pbiHKe, np0113Be,n;eHHhre (,n;o6hiThre, Bhrparu;eHHhre, 113rOTOBJieHHhre) B TOM

~Ke CTpaHe, qTo 11 BB0311Mbie TOBapbi.

J1,n;eHT11qHbiM11 Tar<me np113HaiOTC.H TOBapbi:

-11Me10ru;11e He3Haq11TeJihHhre pacxom,n;eH11H BO BHelllHeM B11,n;e (Hanp11Mep, pa3Hhre paaMepbr 11a,n;eJI11M, pa3JI11qHhre HaKJieMK11, ~BeTa);

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.II!CnOJib30BaJI11Cb pe3yJibTaTbi 11HTeJIJieKTyaJibHOrO Tpy,n;a (npOeKT11pOBatU1e, ,ll;113aMH, :3CK113bi 11 T.n.), noJiyqeHHhie Ha TaMOmeHHOM Tepp11TOp1111 TaMomeHHoro coro3a.

J1,n;eHT11qHhie TOBapbi ,ll;OJimHhi 6hiTh:

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Ill 11,D;eHT11qHhie 11M TOBapbi), HO He paHee qeM 3a 90 KaJieH,n;apHbiX ,D;HeM ,ll;O

llB03a O~eH11BaeMhiX (BB0311MbiX) TOBapoB;

- npo,n;aHhi Ha TOM me KOMMepqeCKOM ypOBHe, qTo 11 O~eH11BaeMbie

(B80311Mbie) 11 8 TOM me KOJI11qecT8e (JI1160 Ha TOM me KOMMepqeCKOM yp08He, HO 8 11HbiX KOJI11qecT8aX 11JI11 Ha 11HOM KOMMepqeCKOM ypo8He, 110 8 TeX me KOJI11qeCT8aX, 11JI11 Ha 11HOM KOMMepqeCKOM ypOBHe 11 8 11HbiX IWJI11qecT8ax, 8 3a811C11MOCT11 OT 11Meroru;eMCH 11H¢opMa~1111 o npo,n;a-

max).

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MbiX (880311MbiX) T08ap08 np11MeH.HeTC.f! CaMa.H H113Ka.H 113 H11X.

B) IIo cmou.Mocmu cae.n:x;u c oauopoaubL.MU moeapa.MU

O,n;Hopo,n;Hhre T08aphr - T08aphr, He .HBJIHIOru;11ec.H 11,n;eHT11qHhiM11 80

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Tosapbi He cqMTaiOTCa o~Hopo~HhiMM, ec.rrM npM MX M3roTos.rreHMM

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TaMomeHHoro COI03a.

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nepMO~ BpeMeHM, qTO J1 BB03J1Mbie TOBapbi, HO He paHee qeM 3a 90 Ka.JieH-

~apHbiX ~HeM ~0 BB03a OQeHMBaeMbiX (BB03J1MbiX) TOBapos;

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OQeHMBaeMbie (BB03J1Mbie) TOBapbl (.rrl160 Ha TOM me KOMMepqeCKOM

ypOBHe, HO B J1HbiX KOJIJ1qeCTBaX J1JIJ1 Ha J1HOM KOMMepqecKOM ypOBHe,

HO B TeX me KOJIJ1qeCTBaX, J1JIJ1 Ha MHOM KOMMepqecKOM ypOBHe J1 B J1HbiX

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max).

B c.rryqae BhiHBJieHMa 6o.rree o~Ho:iii: CTOMMOCTM c~e.rrKM c o~Hopo~HbiMM

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HHeTCH CaMaH Hl13KaH J13 HMX.

B) Ha ocHoee tfe'lio£ e8uHUtf'b£ moeapa, no 1wmopou Hau6oAomee coeo- 'KynHoe 'KO.fl,U'l£eCm60 Otfe'liU6ae.M'b£X (6603U.M'b£X) moeap06, u8e1imU'l£1i'b£X U.fl,U o8Hopo81io£X OtfeHueae.Mo£M (6603U.Mo£M) moeapa.M, npoaaemcJ£1 Ha ma.MoJ/Ce'li'liOU meppumopuu Ta.MoJICe'li'li020 coro3a

.Ua.rree M3 sTo:iii: QeHbi no~.rremaT BhrqeTy c.rre~YIOII\Me cyMMhi:

-B03Harpam~eHMe nocpe~HMKY .rrM6o Ha~6asKa K QeHe, o6h!qHo npo-

l13BO~MMaa ~JIH no.rryqeHMH npM6biJIJ1 J1 noKpbiTJ1H KOMMepqeCKJ1X J1

ynpaBJieHqeCKJ1X paCXO~OB (B pa3Mepax, MMeiOII\MX MeCTO B CBH3J1 C npo-

~ame:iii: Ha TaMomeHHOM Teppl1TOpl1l1 TaMomeHHOrO COI03a TOBapOB TOro

me K.rracca MJIM BM~a);

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meHHoro coi03a;

-TaMomeHHbie nOill.JIMHhi, a TaKme npe~ycMOTpeHHhie 3aKOHo~aTe.rrb­

CTBOM rocy~apcTsa - q.rreHa TaMomeHHoro coi03a Ha.rrorM, c6opbi M MHbie n.rraTemM, no~.rremaii\Me yn.rraTe B csa3M c BB030M M (M.rrM) npo~ame:iii:

Tosapos Ha TeppMTOpMM :3Toro rocy~apcTsa, BK.rriOqaa Ha.rrom M c6opbi cy6'heKTOB~aHHoro rocy~apcTsa.

f) Ha oc'Jioee pac'l£em'liou cmoU.Mocmu moeapoe

1 To8apbl AOmKHbl npoAa8aTbCII 111111.1aM (He !18111110l1.\'-1MCII 83ai-1MOC8!13aHHbiMiil c 111!1L\aMI!I, ocy-

l1.\eCT8111110l1.\'-1MiilTat<yiO npOAaJKY) 8 TOT lKe 1-111111 8 COOT8eTCT8YIOl1.\liiH eMy nepl-lOA 8peMeHI!I, 8

KOTOpbl~ Ol.leHI!I8aeMble (8803111Mble) T08apbl nepeceKalllil TaMOlKeHHYIO rpaHiill.IY TaMOlKeHHOrO

COI03a.

.UaHHaa CTOMMOCTb onpe~e.rraeTca nyTeM c.rromeHMH 3aTpaT Ha M3ro-

·ros.rreHMe OQeHMBaeMbiX (BB03J1MbiX) TOBapOB1 , CYMMbi npM6biJIJ1, KOMMepqeCKJ1X M ynpas.rreHqecKMX pacxo~os, a TaKme 3aTpaT no ~ocTasKe

•rosapos ~o MecTa npM6hiTMa Ha TaMomeHHyiO TeppMTOpMIO TaMomeHHO-

ro COI03a (nepeso3Ka, rpysosbre onepaQMM, CTpaxosaHMe}.

.U) ECJIJ1 OTCJTCTBYIOT Heo6xo~J1Mbie cse~eHMa MH rrpMMeHeHMa nepsbrx naTM MeTO~os, TO B COOTBeTCTBJ1J1 co CT. 10 Cor.rrallleHMa «0 nop~e onpe~e­

JreHMH TaMomeHHOM CTOJ1MOCTJ1 TOBapoB, nepeMeii\aeMbiX qepe3 TaMomeH-

HJlO rpaHMQY TaMomeHHoro COI03a» ~orrycKaeTCa zu6'Kocmo npu ucnMo3oea-

uuu 6o£menepe'l£UCAe'li1i'b£X.Memo8oeonpe8Me1iUJ£ ma.MoJ/Ce'liHoucmOU.MOcmu.

ITo~ rM6KocTbiO noHMMaeTca pasyMHoe OTK.rroHeHMe OT HeKOTOphrx

rrpaBMJI npMMeHeHMH npe~bl~YII\MX MeTO~OB onpe~e.JieHMH TaMomeHHOM

CTOJ1MOCTJ1, a MMeHHO:

- l1CnOJib30BaHMe CTOJ1MOCTJ1 C~e.JIKJ1 C J1~eHTJ1qHbiMJ1 J1JIJ1 O~HOpO~­

UbiMJ1 TOBapaMM, npOl13Be~eHHbiMJ1 B MHOM CTpaHe, qeM CTpaHa, B KOTO-

po:iii: 6biJIJ1 npOl13Be~eHbl OQeHMBaeMbie (BB03J1Mbie) TOBapbi, J1JIJ1 BBe3eH- UbiMJ1 s MHO:iii: nepMo~ speMeHM2;

- J1CnOJib30BaHJ1e TaMomeHHOM CTOJ1MOCTJ1 M~eHTJ1qHbiX J1JIJ1 O~HOpo~­

HbiX TOBapOB, onpe~e.JieHHO:iii: Ha OCHOBe QeHbl e~J1HJ1Qbl TOBapa J1JIJ1 Ha

OCHOBe pacqeTHOM CTOJ1MOCTJ1 TOBapos3;

- l1CnOJib30BaHJ1e QeHbl e~J1HJ1Qbl TOBapa, no KOTOpO:iii: OQeHMBaeMbie

(13B03J1Mbie), M~eHTJ1qHbie J1JIJ1 O~HOpO~Hbie TOBapbl npo~aiOTCH Ha TaMO-

'IteHHOMTeppMTopMM TaMomeHHoro co103a s KOJIJ1qecTse, ~ocTaToqHoM

1\JIH YCTaHOBJieHMH QeHbl 3a e~MHMQY TaKoro TOBapa, B TOM me COCTOH- IU1J1, B KOTOpOM OHJ16biJIJ1 BBe3eHbl 6o.rree qeM 3a 90 ~He:iii: ~0 BB03a OQeHM-

BaeMbiX (BB03J1MbiX) TOBapOB.

IIpM o6paii\eHMM K ~aHHOMY MeTo~y He no~.rremaT npMMeHeHMIO:

-QeHa Ha TOBapbl Ha BHyTpeHHeM pbiHKe TaMomeHHOrO COI03a, npo- W3Be~eHHhie Ha TaMomeHHo:iii: TeppMTOpMM TaMomeHHoro co10sa;

-6o.rree BbiCOKaH J13 ~BYX a.JibTepHaTMBHbiX CTOMMOCTe:iii: C~e.JioK;

-QeHa Ha TOBapbi Ha BHyTpeHHeM pbiHKe CTpaHbl BbiB03a;

-MHhie pacxo~bi, Heme.rrM pacxo~bi, BK.rriOqeHHhie B pacqeTHYIO CTOMMOCTh M~eHTJ1qHbiX l1JIJ1 O~HOpO~HbiX TOBapos;

1C8eAeHIII!I o ce6ecTOI-1MOCTI-1 T08apo8 A011lKHbl 6b1Tb npeAcTa811eHbl 1-1x npo1!1380AI-1Tel1eM (OT ero 1-lMeHI-1) Ill nOAT8eplKAeHbl KOMMep4eCKI!IMI-1 AOt<yMeHTaMI-1 8 COOT8eTCT81-11-1 C 06l1.\enpi-1HIITbiMiil npl-lHl.llllnaMI!I 6yxramepcKoro y4eTa, npl-lMeHIIeMbiMI-1 8 CTpaHe npoi-1380ACT8a T08apo8.

Tlii4HbiX Ill OAHOPOAHbiX T08ap08 6bll1a onpeAe11eHa Ha OCH08e nep80rO MeTOAa (no CTOI-lMOCTiil CAe11Kiil C HIIIMI!I).

-L(€Htl 'l'OBapoB,nOCTaBJI.HeMbiX l13 CTpaHbl l1X BhiB03a B TpeThl1 CTpaHhi;

~MI11HtMQJibHa.H TaMomeHHa.H CTOJ1MOCTh;

-ll.p0.113BOJibHa.H l1Jll1 <J>l1KTl1BHa.H CTOl1MOCTb.

Bonpoc 25

OnpeaeneHue moMoJICeHHou cmouMocmu moBopoB, 8bJ803UMbJX u3 PC/J 30 npeaenbJ zocyaopcmB- LJneHoB TOMOJICeHHozo co103o

TaMomeHHO:t1: CTOMMOCTbiO TOBapoB, BhiB03l1MbiX l13 PoccM:t1:cKo:t1: ct>e,n;e-

pa:o;MM, .HBJI.HeTC.H CTOl1MOCTb c,n;eJIKl1 C Hl1Ml1, KOTOpa.H onpe,n;eJI.HeTC.H KaK :u;eHa1 , <PaKnrqecKM ynJiaqeHHa.H MJIM no,n;Jiemalll;a.H ynJiaTe 3a TOBapbi np11

MX npo,n;ame Ha BhiB03 l13 PoccM:i1:cKo:t1: ct>e,n;epa:o;MM B cTpaHy Ha3HaqeHM.H

(npl1 He06XO,ll;l1MOCTl1 ,ll;OnOJIHeHHa.H pacxo,n;aMl1l1 3aTpaTaMl1, noHeCeHHbi- Ml1 noKynaTeJieM 11 He BKJIIOqeHHbiMM B :u;eHy TOBapoB)2• HanpMMep, pac-

xo,n;hi Ha Tapy, ynaKOBKy, pa60Thi no ynaKOBKe TOBapoB, 3aTpaTbi no npM-

o6peTeHMIO nOKyrraTeJieM CblpbeBbiX MaTepMaJIOB l1 nepe,n;aqe l1X npo,n;aB:o;y

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nOJih30BaHl1.H 06'beKTaMJ1l1HTeJIJieKTyaJibHOM co6CTBeHHOCTl1 l1 T.,n;.

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onpe,n;eJieHa no CTOl1MOCTl1 C,D;eJIKl1 C Hl1Ml1 (HanpMMep, MMeiOTC.H 06CTO.H- TeJihCTBa, BJil1.HIOill;l1e Ha <J>opMMpOBaHMe 06'beKTl1BHOM:o;eHbl TOBapoB3,

l1Jll1 no,n;Jiemalll;Me ,ll;OnOJIHMTeJibHbie HaqJ1CJieHl1.H K :o;eHe TOBapOB He onpe,n;eJieHbl KOJIJ1qeCTBeHHO l1 He nO,ll;TBepm,n;eHbl ,ll;OKyMeHTaJibHO JIJ160 TOBap BhiB03l1TC.H He B COOTBeTCTBl1l1 C ,ll;OfOBOpOM Mem,n;yHapO,ll;HOM Kyn- JIM-npo,n;amM), Tor,n;a TaMomeHHa.H CTOl1MOCTb Onpe,n;eJI.HeTC.H Ha OCHOBe

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106ll.laR cyMMa scex nnaTeJKei1, ocyll.leCTBneHHbiX lllnlil noAflelKallii!IX ocyll.lecmneHIIIIO noK}'naTeneM HenocpeACTBeHHO npOAaBLIY Iii (l!lnlil) I!IHOMY ni!ILIY B nonb3y npOAaBL!a 3a Bbi8031!1Mble TOBapbl.

2nocTaHosneHI!Ie npaBIIITenbcTsa P<l> oT 06.03.2012 N2 191 ·06YTBepJKAeHiillil npas111n onpeAene- HIIIR TaMOlKeHHOi1 CTOI!IMOCTI!I TOBapoB, Bbi8031!1MbiX 1113 Pocclili1CKOi1 <J>eAePal.llillil».

3Hanp111Mep, orpaHI!I~eHI!IR s OTHoweHI!IIil npas noK}'naTenRHa nonb30BaHI!Ie 111 pacnopnJKeHIIIe TOsapaMI!II!Inlil noKynaTenb Iii npOAaBet.~ RBnRIOTCR B3ai!IMOCBR3aHHbiMiil nlllt.~aMIII, ~TO nOBnliiRnO Ha t.~eHy, cJ>aKTI!I~ecKI!I ynna~eHHYIO lilnlil noA/leJKall.lyiO ynnaTe 3a BbiB03111Mbte TOeapbt.

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5 CnoJKeHI!IIO noAfleJKaT:

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)J;eKJiapaHT (B 3aBJ1Cl1MOCTl1 OT l1MeiOill;l1XC.H y Hero ,ll;OKyMeHTOB) l1Me- 0T npaBO Bbi6paTb ,ll;JI.H onpe,n;eJieHM.H TaMomeHHOM CTOl1MOCTl1 BbiB03l1MhiX TOBapoB O,ll;l1H l13 yKa3aHHhiX MeTO,ll;OB (no CTOJ1MOCTJ1 c,n;eJIKl1 C l1,ll;eH- 'l'HqHhiMl1TOBapaMM, no CTOMMOCTH c,n;eJIKl1 C O,ll;HOpO,ll;HbiMl1 TOBapaMM l1JIH MeTO,ll; CJIOmeHM.H).

Ilpl1 OTCYTCTBJ1l1 CBe,n;eHMM ,ll;JI.H onpe,n;eJieHM.H TaMomeHHOM CTOMMOCTH rrepeqMcJieHHbiMM Bbiiiie MeTo,n;aMM ,n;onycKaeTC.H o6palll;eHMe K pe3epBuoMy MeTo,n;y.

Pe3epBHbi:i1: MeTo,n; onpe,n;eJieHMH TaMomeHHOM CTOMMOCTM BhiB03l1MbiX (o:o;eHMBaeMbiX) TOBapOB He .HBJI.HeTC.H CaMOCTO.HTeJibHbiM MeTO,ll;OM, a ,n;onyCKaeT HeKOTOpbie OTKJIOHeHM.H (rM6KOCTb) OT npaBMJI npMMeHeHH.H npe,D;bi-

/IYill;HX MeTO,ll;OB, a l1MeHHO:

-pa3yMHOe OTKJIOHeHMe OT ycTaHOBJieHHbiX Tpe6oBaHJ1M 0 TOM, qTo J.1,D;eHTJ1qHhie l1JIH O,ll;HOpO,ll;Hbie TOBapbi ,ll;OJimHbl6biTh BbiBe3eHbl B TOT me I'IJIHCOOTBeTCTBYIOill;l1M eMy nepMO,ll; BpeMeHM, qTO H o:o;eHHBaeMhie TOBapbi;

-BQ3MOmHOCTb l1CnOJib30BaHJ1.H B KaqeCTBe OCHOBbl TaMomeHHOM CT0- 11MOCTH l1,D;eHTJ1qHhiX HJIJ1 O,ll;HOpO,ll;HhiX TOBapoB, paHee onpe,n;eJieHHOM He riO CTOJ1MOCTJ1 C,ll;eJIKl1 C Hl1Ml1, a no CTOl1MOCTl1 c,n;eJIKl1 C H,ll;eHTJ1qHbiMJ1 I'IJIHO,ll;HOpO,ll;HbiMJ1 TOBapaMM.

Pe3epBHhi:t1: MeTo,n; MCKJIIOqaeT npMMeHeHMe np11 onpe,n;eJieHMM TaMo-

3IteHHo:t1: CTOHMOCTJ1 Oll;eHHBaeMbiX (BbiB03l1MbiX) TOBapoB:

a):u;eHbi TOBapa Ha BHYTpeHHeM pbiHKe Pet> MJIM :u;eHbi TOBapa, BbiB03MMo- !'Ol13 pep B CTpaHy, OTJimHYIQ OT CTpaHbl BhiB03a Oll;eHHBaeMbiX TOBapoB;

6) paCXO,ll;OB, He BKJIIOqeHHhiX B pacqeTHYIO CTOHMOCTb, onpe,n;eJieHIIYIO ,n;JI.H M,n;eHTMqHbiX MJIM o,n;Hopo,n;HhiX TOBapoB no MeTo,n;y cJiomeHMH;

B)6oJiee BhiCOKOM l13 ,ll;ByX aJibTepHaTMBHbiX CTOl1MOCTe:i1:;

r)MHHMMaJibHOM TaMomeHHOM CTOl1MOCTl1, npOl13BOJihHOM l1Jll1 <J>MK- 11'11BHOMCTOJ1MOCTJ1.

Bonpoc 26

06w,oR xopoKmepucmuKo moMoJICeHHbJX nnomeJICeu (noHRmue, Buab,, o6oeKmbJ o6noJICeHuR, nnomenbW,UKu)

1. IIo,n; TaMomeHHbiMM nJiaTemaMM noHMMaiOTC.H noiiiJIMHhi, HaJiorM 11

C60pbl, 06.H3aHHOCTh B3HMaHH.H (npH He06XO,ll;l1MOCTl1 H B3hiCKaHl1.H) KOTO-

IJbiX B03JiomeHa Ha TaMomeHHbie opraHbi.

KOTOpaR 06bi~HO Y~liiTbiBaeTCR nplil npOAalKax TOBapoB TOro lKe KllaCCa lilnlil BliiAa, ~TO Iii Ol.leHI!IBa- eMble Tosapbt, KOTOPble npo1!13BOARTCR a P<l> A/lR BbiB03a s TY JKe cTpaHy, s KOTOPYIO BbiB03RTCR

Ot.~eHI!IBaeMble TOBapbl.