Tamozhka

2. K TaMomeHHbiM IIJiaTemaM OTHOCHTCH:

a) TaMomeHHbie IIOlllJIVIHbi:

-BB03Hbie TaMomeHHbie IIOlllJIVIHbi (B TOM qVICJie Ce30HHbie IIOlllJIVIHbi);

-BbiB03Hbie TaMomeHHbie IIOlllJIVIHbi;

6) HaJior Ha ,IJ;06aBJieHHYIO CTOVIMOCTb (yrrJiaqVIBaeTCH rrpVI BB03e TOBa-

pOB Ha TeppVITOpVIIO TaMomeHHoro co103a);

B) aK~VI3 (yrrJiaqVIBaeTcH rrpVI BB03e TOBapoB Ha TeppVITOpVIIO TaMo-

meHHoro co103a);

r) TaMomeHHbie c6opbi:

-TaMomeHHhie c6opbi 3a TaMomeHHbie orrepa~VIVI1;

-TaMomeHHhie c6opbi 3a TaMomeHHoe corrpoBom,IJ;eHVIe2;

-TaMomeHHbie c6opbi 3a xpaHeHVIe3.

3.06'beKTOM06JIOmeHVIH TaMomeHHbiMVI IIOlllJIVIHaMVI, HaJioraMVI HBJIH-

IOTCH TOBapbi, rrepeMe~aeMbie qepe3 TaMomeHHYIO rpaHVI~Y·

TaMomeHHbie c6opbi yrrJiaqVIBaiOTCH JIVI~aMVI, rrepeMe~aiO~VIMVI

TOBapbi, rrepeBo3qVIKaMVI 3a ycJiym, oKa3biBaeMbie TaMomeHHbiMVI opra- HaMVI (no COBepllleHVIIO TaMomeHHbiX orrepa~VIM, TaMomeHHOMY COIIpOBO-

m,IJ;eHVIIO, xpaHeHVIIO TOBapoB).

4. Il.rraTeJib~VIKaMVI TaMomeHHbiX IIOlllJIVIH, HaJIOfOB HBJIHIOTCH ,IJ;eKJia-

paHT VIJIVI VIHbie JIVI~a, Ha KOTOpbiX B03JIOmeHa 06.H3aHHOCTb yrrJiaTbi TaMO-

meHHbiX IIOlllJIVIH, HaJIOroB B COOTBeTCTBVIVI C TaMomeHHbiM 3aKOHO,IJ;aTeJib-

CTBOM TaMomeHHOfO COI03a VI 3aKOHO,IJ;aTeJibCTBOM pep 0 TaMomeHHOM ,IJ;eJie.

,Il;eKJiapaHTbi (TaMomeHHbie rrpe,IJ;CTaBVITeJIVI) MOryT paCCMaTpVIBaTbCH B

JtaqeCTBe OCHOBHbiX IIJiaTeJib~OB TaMOmeHHbiX IIJiaTemei1:, TaR KaK COBep-

lllaiOT TaMomeHHbie orrepa~, Tpe6yiO~VIe yiiJiaTbi TaMomeHHbiX IIJiaTemei1:

,Zl;JIH BhmycKa ,IJ;eKJiapVIpyeMbiX TOBapoB (rro,ll;IL 3 rr. 1 cT. 195 TK TC).

,Il;pyme JIVI~a (yqacTHVIKVI TaMomeHHbiX rrpaBOOTHOllleHVIM) 06.H3aHbi

yrrJiaqVIBaTb TaMomeHHbie rrJiaTemVI TOJibKO rrpVI HaJIVIqVIVI orrpe,IJ;eJieHHbiX

06CTO.HTeJibCTB,HaiipVIMep:

a) yTpaTa (He,IJ;OCTaBKa) TOBapOB VIJIVI VIX Bbi,IJ;aqa 6e3 pa3pellleHVIH TaMomeHHoro opraHa (rrepeBo3qVIK, TaMomeHHbiM rrepeBo3qVIK, BJia,IJ;eJie~

CBX, BJia,IJ;eJie~ TaMomeHHoro cKJia,IJ;a);

6) IIOJiyqeHVIe JIVI~OM rrpaB Ha TOBapbi B paMKaX OT,IJ;eJibHbiX TaMOmeH-

HbiX rrpo~e,IJ;yp (TaMomeHHbiM CKJia,IJ;, rrepepa6oTKa Ha TaMomeHHoi1: Tep-

pVITOpVIVI, BpeMeHHbiM BB03 (,IJ;OIIycK)};

1 nnam 3a np11eM, per11cTpa1.11110 11 npoeepKY TaMOJKeHHbiMI1 opraHaMI1 TaMoJKeHHbiX AeK11apa1.111~ (AeKJlapal.ll1~ Ha TOBapbl, naCCaJKI1pCK11X TaMOlK9HHbiX A9KJ1apal.l11~).

2 06ecneY9HI19 TaMOlK9HHbiMI1 OpraHaMI1 coxpaHHOCTI1 TOBapOB, nepeB0311MbiX B COOTB9TCTBI111 C

TaMOlK9HHO~ npOI.I9AYPO~ TaMOlK9HHOrO TpaH311Ta.

3 XpaHeHI1e Tosapos Ha CBX, C03AaHHbiX TaMOJKeHHbiMI1 opraHaMI1.

B) He3aKOHHOe rrepeMe~eHVIe TOBapOB qepe3 TaMomeHHYIO rpaHVI~Y (JIVI~a, He3aKOHHO rrepeMe~aiO~VIe TOBapbi, a TaKme JIVI~a, yqaCTBOBaBlllVIe B TaKOM rrepeMe~eHVIVI);

r) IIpVIo6peTeHVIe rrpaB Ha TOBapbi, He3aKOHHO BBe3eHHbie B pep

JIVI60 HaXO,ll;H~VIeC.H B 060pOTe Ha TeppVITOpVIVI pep C HapyllleHVIHMVI

ycJIOBVIM IIpVIMeHeHVIH TaMOmeHHbiX rrpo~e,IJ;yp VIJIVI Tpe6oBaHVIM yCJIOB-

HOfO BbiiiYCKa.

Bonpoc 27

nopRaOK UCI./UCneHUR Uynnombt moMoJtCeHHbtX nownuH, HonozoB

1. RaK rrpaBVIJio, TaMomeHHhie IIOlllJIVIHbi, HaJiorVI VICqVICJIHIOTCH rrJia-

TeJib~VIKaMVI TaMOmeHHbiX IIJiaTemei1:.

J1CKJIIOqeHVIHMVI VI3 ,IJ;aHHOro rrpaBVIJia BbiCTyrraiOT CJiyqaVI VICqVIcJieHVIH

TaMomeHHbiX IIOlllJIVIH, HaJIOfOB TaMomeHHbiMVI OpraHaMVI, rrpe,IJ;yCMOTpeH-

Hbie TaMomeHHbiM 3aKOHO,IJ;aTeJibCTBOM TaMomeHHoro coi03a, HarrpVIMep:

-rrpVI B3biCKaHVIVI TaMomeHHbiX rrolllJIVIH, HaJioroB (rr. 2 cT. 76 TR TC);

-B cJiyqae HecorJiaCVIH ,IJ;eKJiapaHTa c pellleHVIeM TaMomeHHoro opraHa

0 KOppeKTVIpOBKe TaMomeHHOM CTOVIMOCTVI (q, 2 II. 3 CT. 68 TI\ TC);

-IIpVI rrepeMe~eHVIVI TOBapOB cpVI3VIqecKVIMVI JIVI~aMVI ,IJ;JIH JIVIqHoro

rroJib30BaHVIH (q, 3 rr. 1 cT. 360 TR TC).

TaMomeHHbie rrolllJIVIHhi, HaJiom, rro,IJ;Jiema~VIe yrrJiaTe B Pep, VICqVIc-

JIHIOTCH VI yrrJiaqVIBaiOTCH B BaJIIOTe pep1.

IlpVI VICqVICJieHVIVI TaMOmeHHbiX IIOlllJIVIH, HaJIOfOB IIpVIMeH.HIOTCH CTaB-

KVI, ,IJ;eMCTBYIO~VIe Ha ,IJ;eHb perVICTpa~VIVI TaMOmeHHbiM opraHOM TaMOmeHHOM ,IJ;eKJiapa~VIVI.

BB03Hbie TaMomeHHbie IIOlllJIVIHbi VICqVICJIHIOTCH Ha OCHOBaHVIVI CTaBOK E,IJ;VIHoro TaMomeHHoro TapVIcpa TaMomeHHoro coi03a.

BbiB03Hbie TaMomeHHhie IIOlllJIVIHbi VICqVICJIHIOTCH no cTaBKaM, yTBepm,IJ;eHHbiM rrocTaHOBJieHVIHMVI IIpaBVITeJibCTBa Pep.

H,Il;C VI aK~VIVI VIcqVIcJIHIOTCH no cTaBKaM, ycTaHOBJieHHbiM HR pep_

Heaaeucu.Mo om noeoaoe u ocuoeauuu UC'IJ.UCJI,e'JiUJl ma.mo:HCeHHbLX n.n,ame:HCeU o6tq.aR UX cy.M.Ma He ao./I,:HC'Iia npeBbLULamb mou, ?COmopaR noa.n,e:HCMa 6bL yn.n,ame npu 8bLnYC?Ce UHOCmpaHHbLX moeapoe a./I,Jl euympeuuew nompe6.n,euuJL2.

1 np11 He06XOA11MOCTI1 nepecYeTa 11HOCTpaHHO~ BafliOTbl B BafliOTY Pet>, Hanpi1Mep AflR onpeAene- HI1R TaMOJKeHHO~ CTOI1MOCTI1 Tosapos, npi1MeHReTCR KYPC saniOT, ycmHaBnl1saeMbl~ 1..\6 Pet> Ha A9Hb per11cTpa1.11111 TaMOJKeHHO~ AeK11apa1.11111.

2 6e3 yY9Ta TaMOlK9HHbiX flbrOT, neHe~ 11 np01.19HTOB.

2. TaMomeHHhie rrJiaTemM yrrJiaqMBaiOTCH B rocy,n;apcTBe - qJieHe TaMomeHHoro coi03a, TaMomeHHhiM opraHoM KOToporo rrpoM3BO,ll;MTCH BhiiiYCK TOBapOB 1 J1JIJ1 Ha TeppMTOpMM KOTOporo BhlHBJieH cpaKT He3aKOH- HOrO rrepeMern;eHMH TOBapOB qepe3 TaMOmeHHYIO rpaHMI.l;y.

BB03Hhie TaMomeHHhie rroiiiJIMHhi yrrJiaqJIIBaiOTCH Ha OT,n;eJihHhiM e,n;M-

HhiM cqeT, orrpe,n;eJieHHhiM <l>e,n;epaJihHhiM Ka3HaqeMCTBOM, B COOTBeT- CTBJ1J1 c CorJiaiiieHMeM OT 20 MaH 2010 r. «06 ycTaHOBJieHMM M rrpMMeHe-

HMM B TaMomeHHOM coi03e rropa,n;Ka 3aqJ1cJieHMH M pacrrpe,n;eJieHMH BB03HbiX TaMomeHHbiX IIOIIIJIMH (MHhiX IIOIIIJIMH, HaJIOfOB J1 C60pOB, MMeiOIIl;MX 3KBJ1BaJieHTHOe ,n;eMCTBJile) ».

BhiB03Hhie TaMomeHHhie rroiiiJIMHhi, HaJiorM, a TaKme TaMomeHHhie

IIJiaTemM B OTHOIIIeHJ1J1 TOBapOB ,ll;JIH JIJilqHOfO IIOJih30BaHJ1H yrrJiaqJIIBaiOT-

CH Ha cqeT <Pe,n;epaJibHoro Ka3Haqe:ticTBa2.

TaMomeHHhle rroiiiJIMHhi, HaJiorM yrrJiaqJIIBaiOTca:

a) B 6e3HaJIJ1qHo:t1: cpopMe:

-C IIpMMeHeHMeM IIJiaTemHhiX IIOpyqeHMM;

-B u;eHTpaJIJ130BaHHOM IIOpH,n;Ke3;

-qepe3 3JieKTpOHHble J1JIJ1 IIJiaTemHhie TepMMHaJihi, 6aHKOMaTbi;

-C IIpMMeHeHMeM aBaHCOBbiX IIJiaTemeM (KpOMe BB03HhiX TaMOmeHHhiX IIOIIIJIMH);

6) HaJIJilqHhiMM B Kaccy TaMomeHHoro opraHa (rrpM yrrJiaTe cpM3MqecKM-

MM JIMI.l;aMM TaMOmeHHbiX IIOIIIJIMH, HaJIOfOB B OTHOIIIeHJ1J1 TOBapOB ,ll;JIH JIJilqHOfO IIOJih30BaHJ1H).

Bonpoc 28

CpoKu ynnambJ maMoJICeHHbJX nn()meJICeu

UnOpRaoK UX U3MeHeHUR

1. IIo,n; cpoKoM yrrJiaThi TaMomeHHhiX rrJiaTeme:H rroHMMaeTCH KaJieH-

,n;apHaH ,n;aTa, C06biTJ1e JIJ160 rrepMO,ll; BpeMeHM, C HaCTYIIJieHMeM J1JIJ1 B

TeqeHMe KOTOpbiX ,ll;OJimHa 6hiTh MCIIOJIHeHa 06H3aHHOCTb ITO YIIJiaTe

TaMomeHHhiX rrJiaTeme:H.

1 np11 nepeB03Ke TOB8pOB B COOTBeTCTBI111 C T8MOlKeHHO~ npoueAYPO~ T8MOlKeHHOrO Tp8H311T8 T8MOlKeHHble nfl8TelK11 ynn8411B810TCR T8MOlKeHHOMY opr8HY, H8 Tepp11TOPI111 KOTOporo H8XOARTCR TOB8pb1 B H8pyWeHI1e yCflOBI1~ TBMOlKeHHOrO Tp8H311T8.

2 T8MOlKeHHble nn8TelKI1 B OTHOWeHI111 TOB8pOB A/lR fli14HOro noflb30B8HI1R MOryT ynn8411B8TbCR B

K8CCy T8MOlKeHHOrO opr8H8.

3 nyreM npeAB8PI1TeflbHOrO BHeCeHI1R H8 COOTBeTCTBYIOUII1e C4eTB AeHelKHbiX CyMM 38 TOB8pbl,

npeAnon8r8eMble K BB03y a Pet> 11n11 BbiB03Y 38 npeAeflbl Pet> a Te4eHI1e onpeAeneHHoro nep110AB BpeMeHI1 (He38BI1C11MO OT T8MOlKeHHOrO Opr8H8, KOTOpOMy B ABflbHe~WeM 6yAeT nOABH8 TBMO·

lKeHH8R AeKn8p8L\11R).

A) Cpo?<:u yn.n,amot ma.uoJICe1i1-totx notU.fl,UU, ua.twzoe

ITo o6rn;eMy rrpaBMJIY TaMomeHHbie rroiiiJIMHhi, HaJiorM yrrJiaqJIIBaiOTCH

B rrpe,n;eJiaX CpOKOB BhiiiYCKa TOBapoB.

OT,n;eJihHhie oco6eHHOCTM ycTaHOBJieHMH cpoKOB yrrJiaThi TaMomeHHhiX

IIOIIIJIMH, HaJIOfOB orrpe,n;eJIHIOTCH CTaTyCOM TOBapoB, HaiipMMep:

-,ll;JIH TOBapoB, He3aKOHHO rrepeMern;eHHhiX qepe3 TaMomeHHYIO rpa- HMI.l;Y (rr. 4 CT. 81 TK TC);

-,ll;JIH TOBapOB, HaXO,ll;Hlll;MXCH Ha BpeMeHHOM xpaHeHMJil (11. 3 CT. 172

TKTC);

- ,ll;JIH TOBapoB, IIOMern;eHHhiX 110,/l; TaMomeHHYIO rrpou;e,n;ypy (11. 3 CT. 227

TK TC M ,n;pyrMe cTaThM TK TC);

-,n;JIH YCJIOBHO Bhiiiyrn;eHHhiX TOBapOB C rrpe,n;OCTaBJieHMeM u;eJieBbiX

JihroT rro yrrJiaTe TaMomeHHhiX rroiiiJIMH, HaJioroB (rro,n;rr. 2 rr. 3 CT. 211 TK TC).

B) Cpo?<:u yn.n,amot ma.uoJ/Ceuuotx c6opoe

Ha ocHoBaHMM CT. 127 3aKoHa o TaMomeHHOM peryJIMpoBaHMM TaMo-

meHHhH~ C60pb1 yiiJiaqJIIBaiOTCH:

-o,n;HoBpeMeHHO c rro,n;aqe:ti TaMomeHHo:tl: ,n;eKJiapau;MJ1 (,n;JIH TaMomeHHhiX c6opoB 3a TaMomeHHhie orrepau;MM);

-,n;o HaqaJia TaMomeHHoro corrpoBom,n;eHMH (,n;JIH TaMomeHHhiX c6opoB 3a TaMomeHHoe corrpoBom,n;eHMe);

-,n;o Bhl,n;aqM TOBapoB c CBX (,n;JIH TaMomeHHhiX c6opoB 3a xpaHeHMe).

2.IIo,n; M3MeHeHMeM cpoKoB yrrJiaThi TaMomeHHhiX rrJiaTeme:H rroHMMa- eTCH rrpe,n;ocTaBJieHMe oTcpoqKJ11 MJIM paccpoqKJ12 rro yrrJiaTe TaMomeHHhiX IIOIIIJIMH, HaJIOfOB3.

0CHOBaHJ1H J1 IIOpH,ll;OK J13MeHeHJ1H cpOKOB yiiJiaTbl TaMomeHHhiX IIOIIIJIMH

ycTaHoBJieHbi CorJiaiiieHMeM Mem,n;y IIpaBMTeJihCTBOM P<P, IIpaBMTeJih-

CTBOM Pecrry6JIMKM BeJiapych, IIpaBMTeJihCTBOM Pecrry6JIMKM Ka3axcTaH OT

21.05.2010 «06 OCHOBaHMSD{, YCJIOBJIIHX J1 IIOpH,n;Ke J13MeHeHJ1H CpOKOB yiiJia-

Tbl TaMomeHHhiX IIOIIIJIMH».

J13MeHeHMe cpoKa yrrJiaThl TaMomeHHhiX IIOIIIJIJIIH B03MOmHO TOJihKO:

- rrpM HaJIJ1qJ1J1 o,n;Horo M3 ocHoBaHMM, rrpe,n;ycMoTpeHHhiX CorJiaiiie-

HMeM4;

1 0TCp04K8- npOAfleHI1e Cp0K8 ynn8Tbl T8MOlKeHHbiX nOWfl11H, H8flOrOB.

2 P8ccp04K8 - yCT8HOaneHI1e AOnonHI1TenbHoro nep110A8 apeMeHI1 AflR ynn8Tbl cyMMbl T8MOlKeH-

HbiX nowni1H, Hanoroa 48CTRMI1.

30TCp04KB 11fll1 p8CCp04K8 no ynn8Te T8MOlKeHHbiX C6opoa He npeAOCT8BflReTCR.

40TCp04K8 (p8CCp04K8) no ynn8Te T8MOlKeHHbiX nOWfl11H MOlKeT 6b1Tb npeAOCT8BfleH8 no cneAyiO- Ll.II1M OCHOB8HI1RM:

-np11411HeHI1e fli1L\Y Yll.lep68 B pe3yflbT8Te CTI1X11~HOrO 6eACTBI1R, TeXHOflOr114eCKO~ K8T8CTp0· <jJbll1fli111HbiX 06CTORTeflbCTB HenpeOAOfli1MO~ Cl1flbl;

-3BAeplKK8 nn8Teflbll.II1KY TBMOlKeHHbiX nOWfli1H <jJI1H8HCI1pOB8HI1R 113 <jJeAep8flbHOrO 6JOAll<eTB 11fll1 Onfl8Tbl 38 BblnOnHeHHbl~ 3T11M fli1L\OM rOCYABPCTBeHHbl~ 38K83;

- no nMChMeHHOMY 3a.RBJieHMIO nJiaTeJib:rn;MKa (c npe~CTaBJieHMeM TaMOJKeHHOMY opraHy He06XO~MMbiX ~OKyMeHTOB M CBe~eHMif);

-Ha OCHOBaHMM pellleHM.R <;I>TC POCCMM MJIM ynOJIHOMoqeHHOro MM TaMomeHHoro opraHa;

-no~ o6ecneqeHMe yn.rraThi TaMomeHHhiX norn.rrMH;

-B OTHOilleHMM TOBapOB, noMe:rn;aeMbiX no~ TaMOJKeHHYIO np01~e~ypy

BbiiTYCKa ~JI.R BHyTpeHHero nOTpe6.rreHM.R;

- npM OTCYTCTBMM y n.rraTeJib:rn;MKa 3a~OJIJKeHHOCTM no yn.rraTe TaMO-

JKeHHbiX nOiliJIMH, HaJIOrOB, B036ym~eHHbiX B OTHOilleHMM Hero npo~e~y­

pbl 6aHKpOTCTBa MJIM yrOJIOBHOrO ~e.rra no npM3HaKaM npecTynJieHM.R,

CB.R3aHHOrO C HapyrueHMeM TaMOJKeHHOrO 3aKOHO~aTeJibCTBa;

- Ha cpoK He 6o.rree rnecTM MeC.R~eB, a no TOBapaM, no~BepraiD:rn;MMC.R

6biCTpoi1 nopqe, - Ha cpoK He 6o.rree ~Byx Mec.R~eB.

J13MeHeHMe cpoKa yn.rraTbl TaMOJKeHHbiX nOiliJIMH conpOBOJK~aeTC.R

B3MMaHMeM npo~eHTOB1 (HaqMCJI.ReMbiX Ha CYMMY TaMOJKeHHOM nOiliJIM-

Hhl, CpOK yn.rraTbl KOTOpOM 6hiJI M3MeHeH, 3a nepMO~ CO ~H.R, CJie~yiD:rn;ero

3a ~HeM BbiiTYCKa TOBapoB, no ~eHb npeKpa:rn;eHM.R 06.R3aHHOCTM no yn.rraTe TaMOJKeHHbiX nOiliJIMH)2•

Bo MHOrOM CXOJKMM nop.R~OK M3MeHeHM.R CpOKOB yn.rraThl HaJIOrOB (H.D:C, aK~M30B) npe~yCMOTpeH 3aKOHOM 0 TaMOJKeHHOM pery.rrMpOBaHMM.

IIpe~ocTaB.rreHMe oTcpoqKM (paccpoqKM) yn.rraThi Ha.rroroB B03MOJKHO

TaKme Ha cpoK OT o~Horo ~o rnecTM MeC.R~eB npM yc.rroBMM o6ecneqeHM.R

yn.rraTbl CYMM HaJIOrOB M npM HaJIMqMM O~HOrO 113 CJie~yiD:rn;MX OCHOBaHMM: - npMqMHeHMe nJiaTeJib:rn;MKY y:rn;ep6a B pe3yJibTaTe CTMXMMHOrO 6e~­

CTBM.R, TeXHOJIOrMqecKOM KaTaCTpOcpbi MJIM MHbiX 06CTO.RTeJibCTB Henpe-

O~OJIMMOM CMJibi;

-8803 T08Bp08, nOA8epraiOLL\I!IXCR 6biCTpOiil nopye;

-OCyll\eCT8neHI!Ie nOCTB80K 8 pBMKBX Me>KAyHapOAHbiX AOr080p08, 0AH0i11113 CTOpOH KOTOPbiX R8nReTCR rocyAapcT80 - YneH TaMolKeHHoro co103a (ecn111 3BKOHOAaTenbCT80M rocyABPCT8a - YfleHa TaMOlKeHHOrO C0103B He YCTBH08neHO, YTO AaHHOe 06CTORTeflbCT80 He R8nReTCR OCH08BHiil- eM AflR 1!13MeHeHI!IR CpOK08 ynnaTbl TBMOlKeHHbiX nOWfli!IH);

-8803 T08apo8, 8KniOYeHHbiX 8 yT8eP>KAeHHbli1 KTC nepeYeHb OTAenbHbiX Tl!lno8 88031!1Mb1X I!IHOCTpaHHbiX 803AYWHbiX CYA08 Ill KOMnneKTYIOLL\IiiX K HI!IM, 8 OTHOWeHI!IIil KOTOpbiX MOryT 6b1Tb lii3Me- HeHbl CpOKI!I ynnBTbl TBMOlKeHHbiX nOWfli!IH;

-8803 opraH1!13BI.IIiiRMiil, ocyll\eCT8flRIOLL\IiiMIII cenbCKOX03Rii!CT8eHHYIO AeRTenbHOCTb n11160 nocTa8Kiil AflR yKa3aHHbiX opraHI!I3BI.IIiliil noGaAOYHoro l!lfllil noce8Horo MaTepl!lana, cpeACT8 3Bll\lii- Tbl pacTeHI!Ii1, CenbCKOX03Ri1CT8eHHOii! TeXHI!IKI!I (yCTpOi1CT8B AflR MOi1KI!I 80AOiil CO 8CTpOeHHbiM A81!1rBTBfl9M AflR CBflbCKOrO X03Rii!CT8B, KOM6ai1Hbl 39pHOy6opOYHbiB, KOM6ai1Hbl Cl!lflOCOy6opOYHbiB CBMOXOAHbiB), T08BP08 AflR KOpMnBHI!IR lKiii80THbiX (KpOMB KOWBK, C06BK Ill ABKOpBTI!I8HbiX nTiill.l);

-8803 T08BP08, 8 TOM YI!ICne CblpbR, MBTBPIIIBfl08, T9XHOflOri!IY9CKOrO 060PYA08BHIIIR, KOM· nneKTYIOLL\IiiX Ill 3anaCHbiX YBCTeiii K HBMY, AflR I!IX I!ICnOflb308BHI!IR 8 npOMbiWfleHHOiii nepepa- 60TKB.

1 VICXOAR 1113 CTB8Kiil pe<j>I!IHBHCIIIP08BHI!IR l.\6 P<!>, AeiiiCT8YIOLL\Biii 8 nepi!IOA OTCpOYKiil (paccpoYKI!I).

2npOL\BHTbl AOfllKHbl6biTb ynnaYeHbl HB n03AHBB AHR, CflBAYIOLL\ero 38 AHBM npeKpBLL\BHI!IR 06R3BHHOCTI!I no ynnaTe TBMOlKBHHbiX nOWflliiH.

-3a~epmKa n.rraTeJih:rn;MKY cpMHaHCMpOBaHM.R 113 cpe~epaJihHOrO 610~­

meTa MJIM on.rraTbi Bhmo.rraeHHoro n.rraTe.rrh:rn;MKOM rocy~apcTBeHHoro

3aKa3a;

- BB03 B P<P TOBapoB, .RBJI.RID:rn;Mxc.R TOBapaMM, no~BepraiD:rn;MMMC.R

6hiCTpoi1 nopqe;

-ocy:rn;ecTBJieHMe nJiaTeJih:rn;MKOM nocTaBOK no Mem~yHapO~HOMY

~oroBopy P<P;

- BB03 B P<P TOBapoB, BKJIIDqeHHhiX B YTBepm~eHHhiM IIpaBMTe.rrh-

cTBOM P<;l> nepeqeHh OT~eJihHbiX TMnOB BB03MMbiX MHOCTpaHHbiX B03~Yili­

HbiX cy~OB M KOMnJieKTyiD:rn;MX K HMM, B OTHOilleHMM KOTOpbiX MOryT 6hiTb

M3MeHeHbi cpoKM yn.rraTbi Ha.rroroB1.

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Bonpoc 29

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Bonpoc 30

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Bonpoc 31

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HM.H Me:m:,n;y llpaBMTeJibCTBOM Pct>, llpaBMTeJihCTBOM PB, llpaBMTeJibCTBOM

PK oT 20.05.2010 «06 ycTaHOBJieHMM M ITPMMeHeHMM B TaMo:m:eHHOM coiOae

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Bonpoc 32

06ecne'leHue ynnambJ maMo:JICeHHbJX nownuH, HanozoB

(ocHoBaHuR npuMeHeHuR, cnoco6bJ u pa3Mep o6ecne'leHuR)

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TaMO:>KeHHOrO TpaH3MTa;

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(,ll;OITYCKa), ITepepa60TKM BHe TaMO:>KeHHOM TeppMTOpMM;

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JlMQO, :JKeJiaiOI.Qee CTaTb nopyqJ1TeJieM, ,;n;OJI:JKHO COOTBeTCTBOBaTb KpMTepJ:1HM, onpe;n;eJIHeMhiM IIpaBMTeJihCTBOM P4>2, MJIM npMHHTb Ha ce6H o6H3aTeJibCTBO npe;n;ocTaBMTb TaMO:JKeHHOMY opraHy 6aHKOBCKYIO rapaHTMIO Ha cyMMY He MeHee TOM, KOTOpaH 6y;n;eT o6ecneqJ1BaTbCH nopy- qJ1TeJibCTBOM.

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r) Ilp11 3aJIOre J1MYI.QeCTBa4 COCTaBJIHeTCH ,;n;OrOBOp Me:m:;n;y TaMO:JKeH- HbiM opraHOM J1 TIJiaTeJib!QJ1KOM TaMO:JKeHHbiX TIJiaTe:JKeM.

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2 B HBCTORll.lee BpeMR TBKI1e Kpi1T9PI111 He onpeAeneHbl.

3 Ecn11 OA11H nopy411Tenb HaMepeH o6ecne411BaTb ynnary TaMOJKeHHbiX nnareJKel1 3a HeCKOnbKI1X fll1[.1, TO AOrOBOp nOPY411TenbCTBB 3BKni04BeTCR C ct>TC Pocc1111.

4 He MOryT 6b1Tb npeAMeTOM 3anora:

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pa o 3aJiore MMyru;ecTBa;

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npaBO C06CTBeHHOCTJ1 Ha npe~MeT 3aJiora M erO pbiHOqHylO CTOMMOCTb1.

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3. Pa3Mep o6ecneqeHMH ynJiaThi TaMomeHHhiX noiiiJIMH, HaJioroB onpe-

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- B OTHOIIIeHMM no~aK~J13HbiX TOBapoB3.

Bonpoc 33

TaMOJICeHHO.R nowJIUHa (noH.Rmue, ucmo4HUKU pezynupoBaHu.R, Buabt cmaBoK nownuH

u nop.RaoK ux npuMeHeHu.R)

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nOIIIJIMHa M BbiB03HaH TaMOmeHHaH nOIIIJIMHa.

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3 CM. npi1Ka3 <I>TC Pocc1111 oT 21.02.2012 N2 302 •06 ycmHoaneHI111 cPI1KCI1poaaHHbiX cyMM o6e- cne4eH11~ ynllaTbl TaMOll<eHHbiX nOW/111H, Ha/lOrDB B OTHOWeHI111 nOAaKU113HbiX TOBapOB».

4 All~ OnepaTI1BHOrO perylli1POBaHI1~ BB03a TOBapoB Ha TaMOll<eHHYIO Tepp11TOPI110 MOryT yCTaHaB- 1111BaTbC~ Ce30HHble TaMOll<eHHble nOW/111Hbl (BMeCTO BB03HbiX TaMOll<eHHbiX nOW/111H), CpOK Aeiii- CTBI1~ KoTopbiX He ADilll<eH npeBbiWaTb wecTb Mec~uea a roAy (n. 3 CT. 3 ComaweHI1~ o eA11HOM TaMOll<eHHO-Tap11cPHOM perylli1POBaH1111).

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peryJIMpOBaHMM»;

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KM Ka3axcTaH M PoccMMCKOM epe~epa~MM».

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1 8 COOTBeTCTBI111 C npoTOKOJJOM OT 12.12.2008 «0 eAI1HOM CI1CTeMe T8pl1cj>HbiX npecj>epeH1.111M T8MOlKeHHoro COI038» KTC np11HRTbl peweHI1R, YTBeplKA810~11e:

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Bonpoc 34

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Bonpoc 35

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