Tamozhka

MCITOJih3YIOTCH Ha TaMomeHHOM TeppMTOpMM TaMO:>KeHHOfO COI03a 6e3

OrpaHW-IeHMM ITO MX ITOJib30BaHMIO M paCITOp.H:>KeHMIO, eCJIM MHOe He YCTa-

HOBJieHO TK TC.

ITo~ «V!HbiM» ITOHMMaiOTCH CJiyqaw ycJIOBHOfO BbiiiYCKa TOBapOB:

-C ITpe~OCTaBJieHMeM JibfOT ITO YITJiaTe BB03HbiX TaMO:>KeHHbiX

ITOIIIJIMH, HaJIOfOB;

-6e3 ITpe~OCTaBJieHMH TaMO:>KeHHOMY opraHy ~OKyMeHTOB, ITO~­

TBepm~aiO~MX co6JIIO~eHwe 3aiTpeTOB M orpaHwqeHwtl:1;

- BbiiiYCK KOMITOHeHTOB TOBapa (BB03MMOfO B Heco6paHHOM (pa30-

6paHHOM) BM~e) OT~eJihHbiMM ITapTMHMM B TeqeHMe OITpe~eJieHHOfO ITepl1-

0~a BpeMeHM.

ECJIM ITpM ITOMe~eHMM TOBapOB ITO~ ~aHHYIO TaMO:>KeHHYIO ITpou;e~ypy BbiiiOJIHeHbl BCe YCJIOBMH BbiiiYCKa (yiTJiaqeHhl ITJiaTe:>KM, C06JIIO~eHbl

3aiTpeThl M orpaHMqeHMH, B TOM qwcJie B CBH3M C ITpMMeH.HeMbiMM 3a~MT­ HbiMM, aHTM~eMITV!HfOBbiMM M KOMITeHCaiJ;MOHHbiMM MepaMM), TO TOBapbi

ITpwo6peTaiOT cTaTyc TOBapoB TaMomeHHoro coro3a.

2. K ycJIOBMHM ITOMe~eHMH TOBapoB ITO~ ~aHHYIO TaMomeHHYIO ITpo- u;e~ypy MO:lKHO OTHeCTM:

a) ITO~aqy ~eKJiapau;ww Ha TOBaphi (wHoro ~oKyMeHTa, 3aMeHHIO~ero TaMomeHHYIO ~eKJiapau;wro);

6) YITJiaTy TaMO:>KeHHbiX ITOIIIJIMH, HaJIOfOB MJIM ITpe~OCTaBJieHMe TaMO-

:>KeHHOMY opraHy ~OKyMeHTOB, ITO~TBepm~aiO~MX ITpaBO Ha JibfOTbi;

B) ITpe~CTaBJieHMe ~OKyMeHTOB, ITO~TBepm~aiO~MX C06JIIO~eHMe 3aiTpe-

TOB M orpaHMqeHMM, HaiTpMMep cepTV!cpMKaTa COOTBeTCTBMH, JIMIJ;eH3MM;

r) ITpe~cTaBJieHwe ITaCITOpTa c~eJIKM (ITaciTopT c~eJIKM He II~~cTaBJIH­

eTCH, eCJIM o6~a.H CYMMa KOHTpaKTa He ITpeBbiiiiaeT B 3KBMBaJieHTe 50 TbiC.

~oJIJiapoB CIIIA2 MJIM TaMomeHHOe ~eKJiapwpoBaHwe TOBapoB ITpOM3BO-

~MTCH B 3JieKTpOHHOM cpopMe3);

~) ITpe~CTaBJieHMe yqpe~MTeJibHbiX, perMCTpaiJ;MOHHbiX, ITJiaTe:lKHbiX l1

V!HbiX ~OKyMeHTOB, He06XO~V!MbiX ~JIH TaMO:lKeHHOfO ~eKJiapwpOBaHMH

TOBapOB4.

1 8 AallbHej;lweM TaMOJKeHHblj;l OpraH npliiHI!IMaeT AOKYMeHTbl Ha OCHOBaHiillil 3aRBlleHIIIR AeKJlapaHTa, COCTaBJleHHOro B np01!13BOJlbHOj;1 Q>opMe C yKa3aHI!IeM B HeM HOMepa TaMOJKeHHOj;l AeKilapa- L!Iillil, no KOTOpoj;l TOBapbl 6bllllil BblnYll!eHbl yCJlOBHO.

2 no Kypcy liiHOCTpaHHbiX BMIOT K py61110, yCTaHOBJleHHOMy oaHKOM POCCI!IIil Ha AaTY 3ai<lliOYeHI!IR

KOHTpaKTa.

3nplil TaMOJKeHHOM AeKilapl!lpOBaHI!IIil B 31leKTpOHHOj;1 <j>OpMe B AeKJlapal!l!llil Ha TOBapbl yKa3biBaeTCR HOMep nacnopTa CAellKiil (CM. np1!1Ka3 <!JTC PoCCiillil OT 20.07.2012 N2 1470 •0 HenpeACTaBJleHI!IIil nacnopTa CAellKiil nplil TaMOJKeHHOM AeKJlapl!lpOBaHI!IIil TOBapOB»).

4CM. Bonpoc 49 HaCTORll!ero noco6111R.

Bonpoc 53

TaMo:JtCeHHOR npou,e8ypa 3Kcnopma (noHRmue, ycnoBuR npuMeHeHuR)

3KciTopT- TaMomeHHaH ITpou;e~ypa, ITPM KOTopotl: TOBapbi TaMomeH-

Horo coro3a BhiB03HTCH 3a ITpe~eJihi TaMomeHHotl: TeppwTopww TaMomeH-

Horo COI03a M ITpe~Ha3HaqaiOTCH ~JIH ITOCTOHHHOrO HaXO:lK~eHMH 3a ee

ITpe~eJiaMM.

YcJIOBMHMM ITOMe~eHMH TOBapoB ITO~ TaMomeHHYIO ITpou;e~ypy 3KC-

ITOpTa HBJIHIOTC.H:

-ITpe~cTaBJieHwe ~eKJiapau;ww Ha TOBaphi;

-YITJiaTa BbiB03HbiX TaMO:>KeHHbiX ITOIIIJIMH (TOJibKO ~JIH OT~eJibHbiX

KaTeropwtl: TOBapoB)1;

-C06JIIO~eHMe 3aiTpeTOB l1 orpaHMqeHMM B 3aBMCMMOCTM OT BM~a 3KC-

ITOpTwpyeMOfO TOBapa, HaiTpMMep, ITpe~CTaBJieHMe JIMIJ;eH3MM Ha 3KCITOpT

~parou;eHHbiX MeTaJIJIOB M ~parou;eHHbiX KaMHetl:2;

-ITpe~CTaBJieHMe yqpe~MTeJihHbiX, perMCTpaiJ;MOHHbiX (HaiTpM-

Mep, CBM~eTeJibCTBO 0 perMCTpaiJ;MM IOpl1~MqecKOfO JIMIJ;a), YITOJIHO- MOqMBaiO~MX M y~OCTOBepMTeJihHbiX ~OKyMeHTOB (HaiTpMMep, ~OBe­ peHHOCTb Ha ITpe~CTaBJieHMe MHTepeCOB opraHM3aiJ;MM-~eKJiapaHTa,

ITaCITOPT);

-~oKyMeHT, ITO~TBepm~aro~wtl: yiTJiaTy TaMomeHHoro c6opa 3a TaMo-

meHHbie OITepau;ww;

-TpaHCITOpTHbie ~OKyMeHThi, BHeiiiHeTOprOBbiM ~OrOBOp, KOMMepqe-

CKMe ~OKyMeHTbi3 ;

-ITaciTopT c~eJIKM4;

,UoiTyCKaeTCH ITpMMeHeHMe TaMO:>KeHHOM ITpou;e~ypbi 3KCITOpTa B

IJ;eJIHX 3aBepiiieHMH {VI3MeHeHMH) TaMO:>KeHHbiX ITpou;e~yp:

- ITepepa60TKM BHe TaMO:>KeHHOM TeppMTOpMM;

1 8biB03HbiMiil TaMOJKeHHbiMiil nOWJli!IHaMI!I 06naraiOTCR, Hanpi!IMep, CblpbeBble TOBapbl (ra3 nplii-

POAHblj;l, JleCOMaTepl!lallbl He06pa60TaHHble, He<j>Tb CblpaR, He<j>TenpOAYKTbl).

2 CM.: nonoJKeHI!Ie 0 nopRAKe BB03a Ha TaMOJKeHHYIO Teppi!ITOPIIIIO TaMoJKeHHOro COI03a Ill BbiB03a c TaMOJKeHHoj;l TeppliiTOPiillil TaMOJKeHHOro co103a AParoL.~eHHbiX MeTannos, AparoL.~eHHbiX KaM- Hej;llil CblpbeBbiX TOBapOB, COAeplKalJ.!IIIX AparOL.~eHHble MeTallllbl (YTB. peweHIIIeM K01111erlillil E3K

50 TbiC. AOJlllapOB CWA 11111111 He npeACTaBJlReTCR, eCJllil TaMOJKeHHOe AeKilapl!lpOBaHI!Ie TOBapoB np01!13BOAI!ITCR B 3JleKTpOHHOj;1 <j>OpMe.

- BpeMeHHOrO BbiB03a.

!IpM 3aBepiiieHJ1J1 (l13MeHeHMM) JII060ti: J13 yKa3aHHbiX Bbiiiie TaMO:meHHbiX npOI~e~yp He Tpe6yeTCH cpaKTJ1t:JeCKOrO npe~'hHBJieHJ1H TOBapOB TaMO-

meHHbiM opraHaM (perneHJ1e 0 BbiTIYCKe TOBapOB B COOTBeTCTBJ1J1 C TaMOmeHHOH npoQe~ypoti: 3KCnopTa npl1Hl1MaeTCH no pe3yJihTaTaM

~oKyMeHTaJibHOro KOHTPOJIH B cpopMe npoBepKl1 ~oKyMeHTOB l1 cBe~eHMti:).

K oco6eHHOCTHM aKcnopTa MO:lli:HO OTHecTw:

- cneQMaJibHbiH nop~OK 3KCnOpTHoro KOHTpOJIH B OTHOIIIeHJ1J1 TOBapOB, KOTOpbie MOryT 6hiTb l1CnOJib30BaHbi ~H C03~aHJ1H opy:lli:l1H MaCCOBOro nopa- :meHJ1H, BOOpy:meHMH J1 BOeHHOH TeXHMKM (TOBapbi ~OHHOro Ha3Hat:JeHMH);

- J1CKJIIO'iJ1TeJibHOenpaBO Ha 3KCnopT ra3a opraHJ13aQMeti: - C06CTBeHHJ1KOM e~J1HOH Cl1CTeMbi ra30CHa6meHMH J1JIJ1 ee ~oqepHl1M o6~eCTBOM, B ycTaB- HOM KaTIMTaJie KOToporo ~OJIH yqacTMH opraHl13aQJ1J1 - co6cTBeHHMKa e~oti:

Cl1CTeMhi ra30CHa6:meHJ1H COCTaBJIHeT 100o/o ("L 1 CT. 3 ¢3 «06 3KCnOpTe ra3a» ).

Bonpoc 54

TaMOJICeHHbJiJ mpaH3um (noHRmue, BapuaHmbJ u ycnoBuR npuMeHeHuR)

1. TaMomeHHhiH TpaH3l1T - TaMomeHHaH npoQe~ypa, npMMeHHeMaH

~JIH nepeB03KJ1 TOBapoB no~ TaMo:meHHbiM KOHTpOJieM no TaMO:lli:eHHOH

Teppl1TOpl1l1 TaMo:meHHOrO COI03a, B TOM 'iMCJieqepe3 Teppl1TOpl1IO_r_ocy- ~apCTBa, He HBJIHIO~erocH t:JJieHOM TaMomeHHoro COI03a, oT TaMomeHHO-

ro opraHa oTnpaBJieHMH ~o TaMomeHHoro opraHa Ha3Hat:JeHMH:

-6e3 ynJiaThi TaMO:lli:eHHbiX nOIIIJIJ1H, HaJIOrOB, TaMO:lli:eHHbiX c6opOB

3a TaMo:meHHhie onepaQMM;

-c npl1MeHeHJ1eM 3anpeTOB l1 orpaHJ1t:JeHwti: (KpoMe Mep HeTapMcpHoro J1 TeXHJ1t:JeCKOrO peryJil1pOBaHJ1H).

TaMomeHHhiM opraHOM oTnpaBJieHMH BhicTynaeT TaMo:meHHbiti: opraH rocy~apcTBa- t:JJieHa TaMomeHHoro coi03a, 3apemcTpl1poBaBrnl1ti: TpaH3l1THYIO ~eKJiapaQl1IO J1 BbiTIYCTJ1BIIIJ1H TOBapbi B COOTBeTCTBJ1l1 C TaMOmeHHOH npoQe~ypoti: TaMomeHHoro TpaH3l1Ta.

TaMomeHHhiti: opraH Ha3Hat:JeHl1HTaMo:meHHbiH opraH rocy~apcTBa­ t:JJieHa TaMo:meHHoro coi03a, coBeprnaiO~l1ti: TaMomeHHhie onepaQJ1l1 no

3aBepiiieHl1IO TaMO:lli:eHHOrO TpaH3J1Ta TOBapOB.

2. TaMomeHHhiH TpaH3l1T MomeT npMMeHHThCH1:

1 TaMo)l(eHHbli-1 TpaH31<1T He np!<1MeH51eTc51, ecn~-1 B03AYWHoe cyAHO, cosepwa!Olllee Me)I(AyHapoA- Hb!i.i pei.ic, np1-16biJIO Ha TaMO)I(eHHYIO Teppi-1TOPI-110 C '-leflb!OnpoMe~O~HOi.i 1-1111-1 BbiHy)I(AeHHOi.i

(TeXHI-1~eCKOi.1) nOCaAKI-1 6e3 ~aCTH~HOi.i pa3rpy3KH TOBapOB.

a) ~H nepeB03Kl1 l1HOCTpaHHhiX TOBapoB, OTnpaBMTeJib l1 noJiyqaTeJib KoTOpbiX HaXOMTCH 3a npe~eJiaMM TaMomeHHoti: reppl1TOPl1l1 TaMo:meHHoro COI03a (nepeB03Ka TOBapOB J13 MeCTa npJ16biTJ1H Ha TaMO:lli:eHHY!O Teppl1TOpl1IO TaMo:meHHoro COI03a, ~o MecTa l1X y6hiTMH 3a npe~eJibi TaMomeHHOro COI03a); 6) ~JIH nepeB03KJ1 J1HOCTpaHHbiX TOBapOB J13 MeCTa npl16hiTJ1H Ha TaMo:meHHYIO Teppl1TOpl1IO TaMomeHHoro coi03a, ~o TaMomeHHoro opra- Ha, B perMOHe ~eHTeJibHOCTJ1 KOTOporo 6y~eT no~aBaThCH ~eKJiapaQl1H Ha

TOBapbl (BHyTpeHHJ1H TaMO:lli:eHHbiH OpraH);

nepeBo3Kl1 l1HOCTpaHHhiX TOBapoB OT BHYTPeHHero TaMo:meHHoro opraHa ~o TaMomeHHoro opraHa B MecTe y6hiTl1H 3a npe~eJihi TaMo:meHHoro COI03a (Hanpl1Mep, BbiB03 npO~YKTOB nepepa60TKJ1 J1HOCTpaHHbiX TOBapoB); r) ~JIH nepeB03KJ1 J1HOCTpaHHbiX TOBapoB OT O~HOrO TaMO:lli:eHHOrO opraHa ~o ~pyroro TaMo:meHHoro opraHa (HanpMMep, nepeB03Ka npo~yK­

TOB nepepa60TKJ1 Ha TaMO:meHHbiH CKJia~ C :u;eJibiO npl10CTaHOBJieHJ1H TaMO:lli:eHHOH npOQe~ypbi nepepa60TKJ1 Ha TaMO:lli:eHHOH Teppl1TOpl1l1);

~) ~JIH nepeB03Kl1 TOBapoB TaMomeHHoro coro3a OT TaMomeHHOro opra- Ha MecTa y6hiTl1H ~o TaMomeHHoro opraHa MecTa npl16hiTl1H qepe3 Teppl1TOpl1IO rocy~apcTBa, He HBJIHIO~erocH t:JJieHoM TaMo:meHHoro cOI03a.

3aHBl1Th TaMomeHHYIO npoQe~ypy TaMomeHHoro TpaH3l1Ta BnpaBe:

-~eKJiapaHT TOBapoB (yqacTHl1K B8,1l;, cpl13J1t:JecKoe JIMQo);

-nepeB03'il1K(JIJ1QO, ocy~eCTBJIHIO~ee nepeB03KY TOBapOB qepe3

TaMO:lli:eHHYIO rpaHJ1Qy);

-TaMo:meHHbiH nepeB03'il1K;

-3KCne~l1TOp (yqaCTHJ1K X03HHCTBeHHOH ~eHTeJibHOCTJ1 rocy~apCTBa-

t:JJieHa TaMomeHHoro COI03a).

3. IloMe~eHMe TOBapoB no~ TaMo:meHHYIO npoQe~ypy TaMo:meHHoro TpaH3J1Ta ~onycKaeTCH npl1 co6JIIO~eHJ1l1 cJie~yiO~Mx ycJIOBMti::

1)TOBapbi He 3anpe~eHbi K BB03Y Ha TaMo:meHHYIO Teppl1TOpl1IO TaMo:meHHoro cOI03a l1JIJ1 BbiB03Y c TaKoti: Teppl1TOpl1l11;

2)B OTHOIIIeHJ1J1 TOBapOB npe~CTaBJieHbl ~OKyMeHTbi, no~TBep:m~aiO­

~J1e co6JIIO~eHJ1e orpaHMt:JeHMti:, CBH3aHHhiX c nepeMe~eHMeM qepe3 TaMo- :meHHYIO rpaHMI.J;Y, ecJIJ1 TaKoe nepeMe~eHMe ~onycKaeTcH np11 HaJil1'il1l1 3TJ1X ~OKyMeHTOB (Hanpl1Mep, pa3peiiieHJ1e Ha TpaH3l1T BOOpymeHJ1H, BoeHHoti: TeXHJ1Kl1 l1 BOeHHoro l1M~ecTBa qepe3 Teppl1TOpl1IO PCI>)2;

3) B OTHOIIIeHMM BB03MMbiX TOBapoB ocy~eCTBJieHbl rrorpaHJ1qHbiM

KOHTpOJib M MHbie BM~bl rocy~apCTBeHHOrO KOHTpOJIH, eCJIM TOBapbi IIO~­

Jie:JKaT TaKOMY KOHTPOJIIO B MecTe rrpYI6hiTMH (HarrpYIMep, BeTepYIHapHbiM

KOHTpOJib, KapaHTMHHbiM cpMTOCaHMTapHbiM KOHTpOJib);

4) rrpe~CTaBJieHa TpaH3MTHaH ~eKJiapaQMH1;

5) IIpYIHHTbl Mepbl o6ecrreqeHMH C06JIIO~eHMH TaMO:JKeHHOrO TpaH3MTa

(o6ecrreqeHMe yrrJiaTbi TaMo:m:eHHbiX rrJiaTe:m:ew MJIM TaMomeHHoe corrpo-

Bo:m:~eHMe);

6)o6ecrreqeHa M~eHTYicpMKaQMH TOBapoB2;

7)TpaHCIIOpTHOe cpe~CTBO Me:JK~yHapo~HOM rrepeB03KM o6opy~OBaHO

Ha~Jie:JKa~MM o6pa30M B CJiyqae, eCJIM TOBapbi rrepeB03HTCH ITO~ TaMO-

:JKeHHbiMM IIJIOM6aMM M rreqaTHMM (HarrpYIMep, KOHCTPYKQMH rpy3oBoro MeCTa aBTOTpaHCIIOpTHOrO Cpe~CTBa II03BOJIHeT IIpOBO~MTb TaMO:JKeHHbiM

KOHTpOJib TOBapoB M HaJiaraTb TaMO:JKeHHble IIJIOM6bi rrpYI OTCYTCTBMM

B03MO:JKHOCTJ1 MX IIOBpe:m:~eHMH MJIM IIO~~e.JIKM 6e3 OCTaBJieHMH CJie~OB

HapyiiieHYIM).

Bonpoc 55

TaMoJKeHHOR npou,eaypa maMoJKeHHoao cKnaaa

(flOHRmue, ycno8UR npuMeHeHUf/1 CpOKU XpOHeHUR, nopRaoK 3aBepweHu»)

1. TaJIWJ/Ce'HiH,b£U CK.Il.ao- TaMo:m:eHHaH rrpoQe~ypa, rrpYI KOTopo~'imo­

CTpaHHbie TOBapbi xpaHHTCH ITO~ TaMO:JKeHHbiM KOHTpOJieM3 Ha TaMO:JKeH-

HOM CKJia~e B TeqeHMe ycTaHOBJieHHOrO CpOKa 6e3 YIIJiaTbl TaMO:JKeHHbiX

IIOIIIJIMH, HaJIOrOB M 6e3 IIpYIMeHeHMH Mep HeTapYicpHOrO M TeXHJ1qeCKOrO

peryJIYipOBaHMH.

2. YcJWBUJL no.Me'U_fenuJL moaapoa noo ma.MoJ/Cennyro npo1.feoypy

maMOJ/Cennozo cK.Il.aoa rrpe~ycMaTpYIBaiOT ee McrroJib30BaHMe ~JIH xpaHe-

HMH JII06biX MHOCTpaHHbiX TOBapOB, KaK BB03MMbiX Ha TeppYITOpYIIO TaMO- :m:eHHOrO COI03a (rrepBoe IIOMe~eHMe ITO~ TaMO:JKeHHYIO IIpOQe~ypy), TaR

1 ¢>opMa 11 nopRAOK aanoi1H9HI1R TpaH311THOiii AeK11apaL.~I111 (TJJ,) ymepJKAeHbl PeweH11eM KTC oT 18.06.2010 N2 289 «0 Q>opMe 11 nopRAKe aanoi1H9HI1R TpaH311THOiii AeK11apaL.~1111•. B Ka~ecTee TpaH· 311THOiii A9K11apal!l111 MOryT 6b1Tb nOAaHbl, Hanpi1Mep, KH11JKKa MJJ,n, TpaHCnopTHbl9 (nepeB030~Hb19) AOKYM9HTbl, C~eTa-Q>aKTYPbl (11HBOiiiCbl), Cn9L!I1$11Kal!l111, OTrpy30~Hbl9 11 ynaKOBO~Hbl9 1111CTbl.

2 Ha110JK9H119 CpeACTB TaMOJK9HHOiii 11A9HTI1<j>I1Kal!1111 (TaMOJK9HHbiX n110M6 11 ne~aTeiii) Ha TpaHC· nopTHoe cpeACTBO, KOHTeiiiHep 111111 Ha CbeMHbliii Kyaoe. Bo3MOJKHO 11CnOI1b30BaHI1e TaMOJKeHHbiMI1 opraHaMI1 cpeACTB TaMoJKeHHOiii 11A9HTI1$11Kal!l111 11HOcTpaHHbiX TaMoJKeHHbiX opraHOB (ec1111 He npi1HRTO peweHI19 0 npOB9A9HI111 TaMOJK9HHOrO AOCMOTpa TOBapOB 11 TpaHCnOpTHbiX CP9ACTB).

3 B OTHOW9HI111 xpaHRllji1XCR Ha TaMOJK9HHOM CK11aA9 TOBapOB 1111L!a enpaee COBepWaTb CA911KI1, Hanpi1Mep, KYnl111-npoAaJKI1.

M HaXO~H~MXCH Ha 3TOM TeppYITOpYIYI ITO~ orrpe~eJieHHOM TaMO:JKeHHOM

rrpOQe~ypoif (3aHBJieHMe TaMO:JKeHHOrO CKJia~a B IIOpH~Ke J13MeHeHMH MJIM IIpMOCTaHOBJieHMH1 TaMO:JKeHHOM rrpoQe~ypbi).

ECJIM MHOCTpaHHbie TOBapbi M3-3a CBOMX 60JiblliMX ra6apYITOB He MOryT 6hiTb pa3Me~eHbl Ha TaMO:JKeHHOM CKJia~e, ~OIIYCKaeTCH MX IIOMe~eHMe rro~ TaMo:m:eHHYIO rrpoQe~ypy TaMo:m:eHHoro CKJia~a 6e3 cpaKTMqecKoro

pa3Me~eHMH Ha TaKOM CKJia~e IIpYI C06JIIO~eHMM CJie~YIO~MX YCJIOBMM:

-o6pa~eHMe2 ~eKJiapaHTa B TaMo:m:eHHhiM opraH3 ~o rro~aqM TaMo-

:m:eHHoi1 ~eKJiapaQMM;

-rrpe~cTaBJieHMe o6ecrreqeHMH yrrJiaThi TaMo:m:eHHbiX rrJiaTe:m:ew;

-OTCYTCTBMe 3a~OJI:JKeHHOCTM ITO yrrJiaTe TaMO:JKeHHbiX IIJiaTe:m:eif;

-~eK.JiapaHT He cqJ1TaeTCH IIpYIBJieKaBIIIMMCH K a~MMHMCTpaTMBHOM

OTBeTCTBeHHOCTM ~Ba M 6oJiee pa3a 3a COBepiiieHMe rrpaBOHapyiiieHMM, rrpe~ycMOTpeHHhiX q_ 1 CT. 16.94, 16.135, 16.146 , q_ 2, 3 cT. 16.23 KoAII7•

CorJiacHo rr. 1 CT. 230 TK TC M PeiiieHMH KTC oT 20.09.2010 NQ 375

«0 HeKOTOpbiX BOIIpOCaX IIpYIMeHeHMH TaMO:JKeHHbiX IIpOQe~yp» 3arrpe-

~aeTCH IIOMe~eHMe Ha TaMO:JKeHHbiM CKJia~:

-TOBapOB, CpOK ro~OCTM M (MJIYI) peaJIM3aQMM KOTOpbiX Ha ~eHb MX TaMO:JKeHHOro ~eK.JiapYipOBaHMH COCTaBJIHeT MeHee 180 KaJieH~apHbiX ~Heif;

-porOB caifraKOB, Mapa.JIOB, IIHTHMCTbiX OJieHeM M J13106pOB, a TaK:JKe IIIKYP IIHTHMCToro oJieHH;

-HapKOTJ1qeCKMX cpe~CTB, IICMXOTpOIIHbiX Be~eCTB M MX rrpeKypcopoB;

-H~OBMTbiX Be~eCTB;

-pa~MOaKTMBHbiX M30TOIIOB BO BCeX BM~ax COe~MHeHMM M Y13~e.JIMM,

~pymx pa~MOaKTMBHbiX Be~eCTB, a TaK:JKe pa~MOJ130TOIIHbiX J13~e.JIMM,

BXO~H~MX B COCTaB IIpYI60pOB M o6opy~oBaHMH8;

1 Hanpi1Mep, npi10CTaHOBI19HI1e TaMOJKeHHOiii npoL.~eAYPbl:

-epeMeHHoro eeoaa (n. 2 CT. 281 TK TC);

-nepepa60TKI1 Ha TaMOJKeHHOiii Teppi1TOPI111 (n. 2 cT. 249 TK TC).

2 B o6palJ1eHI111 yKa3biBaiOTCR HBI1MeHoeaHI1e 11 xapaKTepi1CTI1KI1 Toeapoe, npi1~11Hbl xpaHeHI1R TOBBpOB 6e3 pa3M9llj9HI1R HB TBMOJK9HHOM CK11aA9, M9CTO xpaH9HI1R TOBapOB, M9pbl no o6ecne-

~9HI110 COXpaHHOCTI1 TOBBpOB.

3 TaMOJKeHHbliii opraH, a per11oHe A9RT911bHOCTI1 KOToporo npeAnOI1araeTcR xpaHI1Tb Toeapbl.

4 BbiAa~a (nepeAa~a) 6e3 pa3peW9HI1R TaMOJK9HHOro opraHa 111111 YTPaTa TOBapoe, HBXOARlJ111XCR

nOA TaMOJK9HHbiM KOHTPOI19M.

5 CoeepweHI19 rpyaoBbiX 111111 11HbiX onepaL.~11iii c ToeapaMI1, HaxOARlJ111MI1CR noA TaMOJKeHHbiM KOH-

TPOI1eM, 6ea paapeweHI1R 111111 yeeAOMI1eHI1R TaMoJKeHHoro opraHa.

6 HapyW9HI19 nOPRAKa nOM9llj9HI1R TOBapoB HB xpaH9HI19, nopRAKa 11X xpaH9HI1R 111160 nopRAKa

coeepweHI1R c HI1MI1 onepaL.~11iii.

7 HeaaKOHHoe ocylljeCTBI19HI1e A9RTel1bHOCTI1 a o611acT11 TaMoJKeHHOro Ael1a.

8KpoMe Cl1~aee, KOrAa xpaH9HI19 TaKI1X TOBapOB npeAnOI1araeTCR Ha TaMOJK9HHbiX CKilaAaX 3BKpbiTOrO Tl1na, C03AaBa9MbiX 3KCnl1yaTI1PYIOlJ111MI1 opraHI13al!I1RMI1, OCYlJ19CTBI1RIOllji1M11 A9RT911b· HOCTb no o6pallj9HI110 C YKB3aHHbiMI1 TOBapaMI1.

-B3phiBt:JaThiX Beru;ecTB M6oeiTpliliTacoB;

-BOopymeHJilfl, BOeHHOrO CHapHmeHJilfl, BOeHHOM TeXHlilKlil, CITeiJ;lilaJib- HhiX KOMITJieKTyiOIIJ;lilX li13~eJililM ~Jlfl lilX ITp01i13BO~CTBa1.

3. IIpeOMbHbtU cp01.: xpaHeHUR moeapoe u,a ma.Mo:HCeHHOM c'K.Itaoe

COCTaBJifleT Tplil ro~a CO ~Hfl ITOMeru;eHJilfl TOBapoB ITO~ TaMomeHHYIO ITpO-

u;e~ypy TaMomeHHOrO CKJia~a (OTMeTKa Ha TaMOmeHHOM ~eKJiapaiJ;lillil 0

BhiiiYCKe TOBapoB)2.

ToBapbi c orpaHMt:JeHHhiM cpoKoM ro~HOCTlil li1 (lilJilil) peaJIJilaau;Mlil ~OJimHhi 6biTh ITOMeru;eHbi ITO~ lilHYIO TaMomeHHYIO ITpou;e~ypy He IT03~­ Hee t:JeM aa 180 KaJieH~apHhiX ~HeM ~o lilCTet:JeHMH TaKoro cpoKa.

,UoiTyCKaeTCfl xpaHeHlile (~0 IIIeCTJil MeCHIJ;eB) Ha TaMomeHHOM CKJia~e

TOBapOB TaMomeHHOrO COI03a, Bhiiiyru;eHHhiX B COOTBeTCTBJillil C TaMomeH-

HOM ITpou;e~ypoM :mciTopTa.

4. 3aBeprnaeTcH TaMomeHHaH ITpou;e~ypa TaMomeHHoro CKJia~a ITOMeru;eHMeM TOBapoB (ITOJIHOCTbiO lilJilil t:JaCTHMlil) ITO~ lilHYIO TaMomeHHYIO ITpO- u;e~ypy (HaiTplilMep, pe3KCITOpT, BhiiiYCK ~Jlfl BHyTpeHHero ITOTpe6JieHJilfl, ITepepa6oTKa Ha TaMomeHHOM TepplilTOplillil).

TaMomeHHhie oiTepau;Mlil ITO aaBeprneHMIO TaMomeHHOM ITpou;e~yphi TaMomeHHOrO CKJia~a ~OJimHhi ITpOBO~JilThCfl ~0 lilCTet:JeHlilfl CpOKOB xpa- HeHJilfl TOBapOB Ha CKJia~e.

IloCJie aaBeprneHlilfl TaMomeHHoM ITpou;e~yphi TaMomeHHoro cKJiaM TOEa- phi ~OJimHhi 6hiTh BhiBeaeHhi co cKJia~a B Tet:JeHlile 3 pa6o'ili1X~HeM ITOCJie ~R BhmyCKa B COOTBeTCTBJi1Jil C 3aRBJieHHOM TaMomeHHOM ITpou;e~ypOM. /

Bonpoc 56

TaMoJICeHHaR npou,eaypa nepepa6omKu Ha maMoJICeHHou meppumopuu (noHRmue, ycnoBuR npuMeHeHuR, cpoKu, nop11aoK Ja6epweHuR)

1. IIepepa6om1m u,a ma.Mo:HCeHHou meppumopuu - TaMomeHHaH rrpou;e-

~ypa, ITplil KOTOpOM lilHOCTpaHHhie TOBapbi3 ITO~BepraiOTCfl OITepaiJ;lilflM ITO

1KpoMe Clly<laeB, KOrAa xpaHeHI4e TaKI4X TOBapOB npeAnO!laraeTCR Ha TaMOlKeHHbiX CKilaAaX 3aKpbi-

TOrO nma, C03AaBaeMbiX SKCnllyaT14py10~14MI4 opraHI43al\14RMI4, OCy~eCTB/lRI0~14MI4 AeRTe/lb- HOCTb no 06pa~eHI410 C yKa3aHHbiMI4 TOBapaMI4.

2,lJ,/lR Clly<laes nOBTOpHoro (HeOAHOKpaTHOrO) noMe~eHI4R TOBapoB noA TaMOlKeHHYIO npOL.\eAYPY TaMOlKeHHOro CKilaAa o6~1411 cpoK xpaHeHI4R He AOillKeH npeBbiWaTb npeAellbHO AonyCT14MOro (Tpl4 roAa CO AHR nepBoro noMe~eHI4R TOBapOB nOA TaMOlKeHHYIO npOL.\eAYPY TaMOlKeHHOro CKilaAa).

3 PeweHI4eM KTC OT 20.09.2010 N2 375 «0 HeKOTOPbiX BOnpocax npi4MeHeH14R TaMOlKeHHbiX 1..\eAYP• YCTaHOBileH 3anpeT Ha nOMe~eH14e nOA TaMOlKeHHYIO npOL.\eAYPY nepepa60TK14 Ha TaMOlKeHHOH Teppi4TOp141<1 Cnl4pTa STI-1/lOBOrO HeAeHaTYPI-1POBaHHOro C KOHL.\eHTpal\14eH Cn14pTa AO 80

o6.%, 80 o6.% 141114 6onee (msapHble n0314l\1414 2207, 2208 TH B3A).

ITepepa6oTKe1 Ha TaMomeHHOM TepplilTOplillil TaMomeHHoro co10aa B yc·raHOBJieHHhie cpOKJil C ITOJIHhiM ycJIOBHbiM OCB060m~eHJileM OT yrrJiaTbi BB03HbiX

'l'aMOmeHHbiXITOIIIJililH, HaJIOrDB Ji1 6e3 IIplilMeHeHJilfl K HlilM Mep HeTaplilcpHOrO

Ji1 TeXHJil'ieCKOroperyJililpOBaHJilfl C ITOCJie~yiOIIJ;lilM BhiB030M ITpO~JKTOB ITepe- pa60TKJil aa ITpe~eJibi TaMomeHHOM TepplilTOplillil TaMomeHHoro co10aa.

2. Yc.rweuR noMe'U{-eHUR moeapoe noo maMo:HCeHHyro npotfeoypy nepepa6omKu u,a ma.Mo:HCeHHou meppumopuu npeoyc.Mampuearom:

-ITpe~cTaBJieHMe paaperueHlilfl Ha ITepepa6oTKY TOBapoB Ha TaMo-

meHHOM Tepp1i1TOpli11i12;

- B03MOmHOCTb lil~eHTlilcplilKaiJ;Jillil TaMomeHHhiMlil opraHaMJil lilHOCTpaH-

HbiX TOBapoB B ITpo~yKTax lilX ITepepa6oTKlil (KpoMe cJiyqaeB, Kor~a paa- pernaeTCH 3aMeHa lilHOCTpaHHhiX TOBapoB ~Jlfl ITepepa60TKJil TOBapaMJil

TaMomeHHoro co10aa);

-yiTJiaTy TaMomeHHoro c6opa aa TaMomeHHhie OITepau;MM;

-ITpe~CTaBJieHJile ~eKJiapaiJ;lillil Ha TOBapbl Ji1 JilHhiX ~OKyMeHTOB, He06-

XO~li1MbiX ~Jlfl TaMOmeHHOrO ~eKJiaplilpOBaHJilfl TOBapoB3.

3. ITo~ cpoKoM nepepa6omKu moeapoeu,a ma.Mo:HCeHHou meppumopuu

ITOHlilMaeTCfl ITeplilO~ BpeMeHJil, Hat:JlilHafl CO ~Hfl ITOMeru;eHJilfl ITO~ TaMOmeH- HYIO ITpou;e~ypy ITepepa60TKlil lilHOCTpaHHbiX TOBapoB (lilJilil ITepBOM ITap-

Tlillil TOBapoB, ITepeMeru;aeMblX HeCKOJihKlilMJil ITapTlilflMlil) Ji1 3aKaH'ili1Bafl

cpaKTJilt:JeCKlilM BhiB030M 3a ITpe~eJibi TaMomeHHOM TepplilTOplillil ITpO~YKTOB ITepepa6oTKlil, a TaKme IToMeru;eHJileM ITO~ TaMomeHHhie ITpou;e~yphi oTxo-

~oB 1i1 OCTaTKOB lilHOCTpaHHhlX TOBapoB.

IIpe~eJihHhiM cpoK ITepepa6oTKlil TOBapoB Ha TaMomeHHOM TeppMTo- Plillil cocTaBJIHeT 3 ro~a4.

1 Onepal.\141-1 no nepepa6oTKe TOBapos BKiliO~aiOT:

- nepepa60TKy 14/114 06pa60TKY TOBapOB, npl4 KOTOpOH 14HOCTpaHHble TOBapbl TepRIOT CBOI4

14HA1<1B14AYa!lbHble xapaKTep!<1CTI4K14;

-143rQTOB/leHI4e TOBapOB, BK/liO~aR MOHTalK, C60pKy, pa360pKY 14 nOArOHKy;

-peMOHT TOBapOB, BK/liO~aR BOCCTaHOBileHI4e, 3aMeHY COCTaBHbiX ~aCTeiil;

-14CnO/lb30BaH14e B Ka~eCTBe CblpbR TOBapOB, COAeii1CTBYI0~14X npo1<13BOACTBY npOAYKTOB nepe- pa60TKI4 141114 061le~ai0~14X erO (npi4MeHI4T8/lbHO K nepe~I4C/leHHbiM BbiWe onepal\1<1RM).

2 ,lJ,/lR nOily~eHI-1R pa3peWeHI4R Ha nepepa60TKY TOBapOB pOCCI4HCKOe 11141..\0 o6pa~aeTCR C 3aRBile- HI48M B TaMOlKHIO, B peri40H8 AeRTellbHOCTI4 KOTOpOH OHO 3aper14CTpl4pOBaHO KaK Ha/lorOn/laTe/lb- ~14K (CM. npi4Ka3 <!>TC POCC1414 OT 14.03.2011 N2 532 «06 YTBep)I(AeHI414 nopRAKa ocy~eCTB/leH14R

TaMOlKeHHbiMI4 opraHaMI-1 AeHCTB14H, CBR3aHHbiX C BbiAa~eH pa3peweH14R Ha nepepa60TKY TOBapoB Ha TaMOlKeHHOii! Teppi4T0pl414, a TaKlKe nOPRAKa OT3b1Ba 14 nopRAKa aHHYil14POBaH14R pa3peweH14R

Ha nepepa60TKY TOBapoB Ha TaMOlKeHHOH Tepp14TOpl414» ).

3 CM. Bonpoc 49 HaCTOR~ero noco614R.

4 PeweH14eM KTC OT 20.09.2010 N2 375 •0 HeKOTOpbiX sonpocax npi4MeHeHI4R TaMoJKeHHbiX npo- 1..\eAYP• AOnyCKaeTCR yCTaHOBileH!<1e 6o11ee npOAO/llKI4Te/lbHbiX CpOKOB nepepa60TKI-1 (601188 3 !leT) B OTHOWeHI-114 TOBapOB, npeAHa3Ha~8HHbiX A/lR 143rOTOB/leHI-1R, Kani4Ta!lbHOro peMOHTa, MOAePH14-

3al\1414 TOBapOB, RB/lRI0~14XCR:

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4. Ta.MoJ/Ce'l-£1-taJ£ npotfeoypa nepepa6omKu Ha ma.MoJtCeHHoii meppumopuu 3aBepmaemcJ£:

-BbiB030M (pe3KC110pTOM) 3a 11pe,n;eJibl TaMO:>KeHHOH TeppMTOpJ!IJ!I 11pO- ,n;yKTOB 11epepa60TKJ!I, J!IHOCTpaHHbiX TOBapOB, He IIO,ll;BepriiiJ!IXCH Ollepa- I.J;J!IHM 110 11epepa60TKe, OTXO,ll;OB J!I OCTaTKOB;

-BbiiiYCKOM ,ll;JIH BHyTpeHHero IIOTpe6JieHJ!IH J!IJIJ!I IIOMeii.J;eHJ!IeM 110,1.1;

J!IHYIO TaMO:>KeHHYIO 11pou;e,n;ypy (KpOMe TaMO:>KeHHOrO TpaH3J!ITa) 11po,n;yKTOB 11epepa60TKJ!I1 , J!IHOCTpaHHbiX TOBapOB, He IIO,ll;BepriiiJ!IXCH Ollepai.J;J!IHM 110 11epepa60TKe2, OTXO,ll;OB J!I OCTaTKOB3•

Bonpoc 57

TaMoJICeHHaR npou,eaypa nepepa6omKu BHe maMoJICeHHoii meppumopuu (noHnmue, ycnoBun npuMeHeHuR, cpoKu, nopnaoK 3aBepweHuR)

1. IIepepa6omKa B'lie ma.MoJtCeHHoii meppumopuu - TaMomeHHaH 11pou;e,n;ypa, 11pJ!I KOTOpOti TOBapbl TaMO:>KeHHOrO COI03a4 BbiB03HTCH C TaMo:m:eHHOi1 TeppMTOpMM TaMomeHHoro coro3a c u;eJibiO coBepiiieHJ!IH o11epau;Mi1: 110 11epepa6oTKe5 B ycTaHOBJieHHbie cpoKJ!I:

- C IIOJIHbiM yCJIOBHbiM OCB06o:m:,n;eHJ!IeM OT YIIJiaTbl BbiB03HbiX TaMO-

:m:eHHbiX IIOIIIJIJ!IH J!I 6e3 11pJ!IMeHeHJ!IH Mep HeTapJ!I(lmoro peryJIMpOBaHMH; .

- C IIOCJie,n;yiOII.J;J!IM BB030M 11po,n;yKTOB 11epepa60TKJ!I Ha TaMmf1eHHYIO

TeppMTOpMIO TaMo:m:eHHoro coro3a.

1 C npOAYKTOB nepepa60TKI!I yn11a~IIIBBIOTCR BB03Hble TaMOlKeHHble nOW111!1Hbl, HanOrlil np1!1MeHI!I- Te11bHO K liiHOCTPBHHbiM TOBapaM, liiCn011b30BBHHbiM AnR I!IX 1!13rOTOB11eHI!IR.

2 C CyMM BB03HbiX TaMOlKeHHbiX nOW111!1H, HallOrOB, yn11a~eHHbiX B OTHOWeHiillil npOAYKTOB nepepa- 60TKI!I Ill liiHOCTpaHHbiX TOBapOB, He nOABeprWI!IXCR onepa[.!IIIRM no nepepa60TKe, yn11B~I!IBBIOTCR

TBKlKe npO[.!eHTbl, KBK eC111!16bl B OTHOWeHiillii3TI!IX CyMM npeAOCTBB11R11BCb OTCPO~Ka I!IX yn11BTbl (CO AHR peri!ICTPBL!Iillil TBMOlKeHHOH AeKilapa[.!lillil Ha nepepa60TKY).

3 nplil BblnycKe AnR BHYTpeHHero nOTpe611eHI!IR npOAYKTOB nepepa60TKI!I Ill liiHOCTpBHHbiX TOBapOB, He nOABeprWI!IXCR nepepa60TKe, a TBKlKe OTXOAOB Ill OCTBTKOB yn11a~I!IBBIOTCR BB03Hble TBMOlKeH-

Hble now11111Hbl, HanOrlil c npiiiMeHeHI!IeM CTaBOK 111 KYPCOB BalllOT, AeiiCTBYIOlllliiX Ha AeHb perlilcTpa-

l!lillil TBMOlKeHHOii AeKilapa[.!lillil:

-nOABHHOii C 3BRB11eHIIIeM TBMOlKeHHOH npo[.!eAYPbl nepepa60TKI!I HB TBMOlKeHHOH TeppliiTOplillil (AnR npOAYKTOB nepepa60TKI!I liii!IHOCTpaHHbiX TOBapOB, He nOABeprWI!IXCR nepepa60TKe);

-nOABHHOii C 3BRB11eHIIIeM TBMOlKeHHOH npo[.!eAYPbl BblnycKa AnR BHYTpeHHero nOTpe611eHI!IR (B OTHOWeHI!IIil OTXOAOB Ill OCTaTKOB).

4li1HOCTpaHHble TOBapbl, yC110BHO Bblnyl!leHHble AnR BHYTpeHHero noTpe611eHIIIR C npe):(OCTBB11eHI!I- eM 11brOT no yn11aTe TaMOlKeHHbiX nOW111!1H, HB110roB, MOrYT nOMelJ.IBTbCR nOA TBMOlKeHHYIO npo- [.!eAypy nepepa60TKI!I BHe TaMOlKeHHOii TeppliiTOplillil C [.!e11bl0 I!IX peMOHTa.

5Onepa[.!lillil no nepepa60TKe TOBapOB BHe TaMOlKeHHOH TeppliiTOplillil AOnycKaiOT:

-nepepa60TKY 11111111 o6pa60TKY TOBapOB, nplil KOTOpoii TOBapbl TepRIOT CBOI!I liiHAI!IBIIIAYallbHble xapaKTepi!ICTI!IKiil;

-lil3rOTOB11eHIIIe TOBapOB, BKJliO~aR MOHTalK, C60PKY, pa360PKY Ill nOArOHKY;

-peMOHT TOBapa, BKJliO~aR ero BOCCTaHOB11eHI!Ie, 3aMeHy COCTaBHbiX ~aCTeii.

2. Yc.rwBuJ£ no.MeUfeHUJ£ moBapoB noo ma.MoJtCeHHY10 npotfeoypy nepepa6omKu B'lie ma.MoJtCeHHoii meppumopuu npeoyc.MampuBarom:

-11pe,n;ocTaBJieHJ!Ie pa3peiiieHJ!IH Ha 11epepa6oTKY TOBapoB BHe TaMomeHHotl: TeppMTOpJ!IJ!I1;

-B03MO:iKHOCTb J!I,ll;eHTJ!I(i)J!IKai.J;J!IJ!I TaMO:>KeHHbiMJ!I opraHaMJ!I BhiBe3eHHbiX TOBapoB B 11po,n;yKTax Mx 11epepa6oTKJ!I (KpoMe cJiyqaeB 3aMeHbi 11po- ,n;yKTOB 11epepa60TKJ!I J!IHOCTpaHHbiMJ!I TOBapaMJ!I);

-YIIJiaTy TaMo:m:eHHoro c6opa 3a TaMo:m:eHHbie o11epau;MM;

-o6eCIIeqeHJ!Ie yrrJiaTbl BbiB03HbiX TaMO:>KeHHbiX IIOIIIJIJ!IH (eCJIJ!I B OTHOIIIe- HJ!IJ!I BbiB03J!IMbiX TOBapOB ycTaHOBJieHbi BbiB03Hbie TaMO:>KeHHbie IIOIIIJIJ!IHbi);

-11pe,n;CTaBJieHJ!Ie ,n;eKJiapai.J;J!IJ!I Ha TOBapbi J!I J!IHbiX ,ll;OKyMeHTOB, He06-

XO,ll;J!IMbiX ,ll;JIH TaMO:>KeHHOrO ,n;eKJiapMpOBaHJ!IH TOBapoB2•

PeiiieHMeM RTC OT 20.09.2010 ,N'Q375 «0 HeKOTOpbiX BOIIpocax llpMMeHe-

HJ!IH TaMo:m:eHHhiX 11pou;e,n;yp» orrpe,n;eJieHhi BJ!I,ll;hi TOBapoB, 3a11peii.J;eHHhiX K

IIOMeii.J;eHJ!IIO 110,1.1; TaMO:>KeHHyiO 11pou;e,n;ypy 11epepa60TKJ!I BHe TaMO:>KeHHOH

TeppMTOpJ!IJ!I (HallpMMep, Ta6aqHoe Cblpbe, ,n;peBeCJ!IHa J!I J!I3,ll;eJIJ!IH J!I3 Hee,

OTXO,ll;bi J!I JIOM ,n;parou;eHHbiX MeTaJIJIOB J!I ,n;pyme CblpbeBbie TOBapbi).

3. Ilo,n; cpoKo.M nepepa6omKU moBapoB B'lie ma.MoJtCeHHOu meppumopuu

IIOHJ!IMaeTCH llepJ!IO,ll; BpeMeHJ!I, HaqJ!IHaH CO ,ll;HH IIOMeii.J;eHJ!IH TOBapOB ,ll;JIH

11epepa60TKJ!I 110,1.1; TaMO:>KeHHYIO 11pou;e,n;ypy 11epepa60TKJ!I BHe TaMO:>KeHHOH

TeppMTOpJ!IJ!I (J!IJIJ!I llepBOH llapTJ!IJ!I TOBapoB, BbiB03J!IMbiX HeCKOJibKJ!IMJ!I llap-

TJ!IHMJ!I) J!I 3aKaHqJ!IBaH BbiiiYCKOM 11pO,ll;yKTOB 11epepa60TKJ!I Ha TaMO:>KeHHOH

TeppHTOpMJ!I TaMO:>KeHHOrO COI03a B COOTBeTCTBJ!IJ!I C TaMO:>KeHHOH rrpou;e,n;y-

potl: peJ!IMIIOpTa J!IJIJ!I BbiiiYCKa ,ll;JIH BHyTpeHHero 110Tpe6JieHJ!IH.

IIpe,n;eJihHhii1 cpoK 11epepa6oTKJ!I TOBapoB BHe TaMomeHHoi1 TeppMTO- pMM COCTaBJIHeT 2 ro,n;a.

4. 3aBepmaemcJ£ ma.MoJtCe'li'liaJ£ npotfeoypa nepepa6omKu B'lie ma.Mo- JtCeHHoii meppumopuu:

-peMMIIOpTOM 11po,n;yKTOB 11epepa60TKJ!I3 J!I TOBapOB, He IIO,ll;BepriiiJ!IXCH o11epau;MHM 110 11epepa6oTKe;

-BbiiiYCKOM ,ll;JIH BHyTpeHHero IIOTpe6JieHJ!IH 11pO,ll;yKTOB 11epepa60TKJ!I4;

1AnR n011y~eHI!IR pa3peweHIIIR Ha nepepa60TKY TOBapoB pOCCI!IHCKOe 11111[.!0 o6palJ.IBeTCR C 3BRB11eHiil- eM B TaMOlKHIO, B peri!IOHe AeRTe11bHOCTI!I KOTOpoii OHO 3aperi!ICTplilpOBaHO KBK HanOrOn11aTe11blllliiK.

2CM. Bonpoc 49 HaCTORlJ.Iero noco6111R.

3Pei!IMnopT npOAYKTOB nepepa60TKI!I AonycKaeTCR np111 yc110BI!IIil, ~To onepa[.!I!IRMIII no nepepa6oTKe BbiBe3eHHbiX TOBapOB 6bl11 rapaHTI!IHHbiH (6e3B03Me3AHblii) peMOHT.

4B 3BBI!ICI!IMOCTI!I OT BI!IAOB CTaBOK BB03HbiX TaMOlKeHHbiX now11111H noAnelKal!laR yn11aTe cyMMa no ABHHOMY BIIIAY n11aTelKa liiC~IiiC11ReTCR B c11eAYIOlJ.IeM nopRAKe:

a) AnR BABallOpHbiX (CTOI!IMOCTHbiX) CTaBOK TaMOlKeHHOii nOW111!1Hbl HallOrOBOii 6a30H RB11ReTCR:

lKeHHOH CTOI!IMOCTI!I npOAYKTOB nepepa60TKI!IIil TaMOlKeHHOH CTOI!IMOCTI!I TOBapoB AnR nepepa60TKI!I; 6) AnR cne[.!lil<!>lil~eCKIIIX CTaBOK TaMOlKeHHOH nOW111!1Hbl KaK np01!13BeAeHIIIe CyMMbl BB03HOH

- :mciTopToM Tosapos ,n;JIH ITepepa6oTKH (cpaKTHqecKoro ITpe,n;cTaBJieHMH TaMO:IKeHHOMY OpraHy TOBapOB He Tpe6yeTCH) 1.

Bonpoc 58

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1. IIepepa6om1W a.ML auympeuuezo nompe6./l,eUUJL - TaMO:IKeHHaH

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CH Ha TaMomeHHO:ilr TeppHTopHH TaMomeHHoro co103a ITO ITPOIIIeCTBMM CpOKa ITOJIHOrO YCJIOBHOrO OCB060m~eHMH OT YITJiaTbi TaMomeHHhiX

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Bonpoc 61

TaMoxeHHOR npou,eaypa BpeMeHHozo 8bt8o3a (noHRmue, ycno8uR npuMeHeHuR, cpoKu, nopRaoK 3a8epweHuR)

1. Bpe.Meuuodi B'b£803- TaMomeHHaH ITpoQe~ypa, ITPM KOTopo:ilr TOBapbi

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2. llo.MeUfeuue moeapoe noa ma.MoJ/Ceuuyw npo1feaypy epe.Meuuozo B'bteoaa npeayc.Mampueaem co6Awaeuue cAeaywUfux ycAoeuu:

-BpeMeHHO BbiB03MMbie TOBapbi MOryT 6biTb M~eHTHcpHI.:(HpOBaHhi

TaMomeHHbiM opraHOM ITpM MX o6paTHOM BB03e;

- TOBapbi He 3aiTpern;eHhi K ITOMern;eHMJO ITO~ TaMOmeHHYJO ITpOI.:(e~ypy

BpeMeHHOrO BbiB03a1 ;

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XO~MMhie ~JIH TaMomeHHOrO ~eKJiapHpOBaHMH TOBapOB.

3. Cpo1eu epe.Meuuozo B'bteoaa He ycTaHOBJieHhi. ,[(aHHbie cpoKM OITpe~e­

JIHJOTCH TaMomeHHbiM opraHOM B Kam~OM OT~eJibHOM CJiyqae BpeMeHHOrO

BhiB03a TOBapOB, MCXO~H M3 3aHBJieHMH ~eKJiapaHTa 0 I.:(eJIHX M 06CTOH-

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CpoK BpeMeHHoro BhiB03a yKa3hiBaeTcH B TaMomeHHO:ilr ~eKJiapaQMM.

4. 3aeepmaemc.R, ma.MoJICeuua.R, npo1feaypa epe.Meuuozo B'bteoaa peHM-

ITOpToM/paHee BbiBe3eHHhiX TOBapOB.

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He06XO~MMOCTM MX KaiiMTaJihHOro peMOHTa (Mo~epHH3ai.:(HH) BpeMeHHhiM

BhiB03 MOmeT 3aBepiiiaTbCH 3KCITOpTOM MJIM ITOMern;eHMeM TOBapOB ITO~ TaMO-

meHHYJO IIpOI.:(e~y ITepepa60TKM BHe TaMOmeHHOM TeppHTOpHH COOTBeT-

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meHHOMY opraHy.

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ITpOQe~ypbi, KpOMe peHMITOpTa.

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Bonpoc 62

TaMoxeHHOR npou.eaypa peuMnopma (noHRmue, yc11o8uR npuMeHeHuR)

1.Peu.Mnopm - TaMomeHHa.H rrpoQe,n;ypa, rrp11 KOTopoti TOBapbi, paHee BhiBeseHHbie c TaMomeHHOti Teppi1TOpi111 TaMomeHHoro corosa, BBOS.HTC.H o6paTHO Ha TaMomeHHYID TeppMTOpMIO TaMomeHHoro corosa B ycTaHoB-

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2.Yc.JIOBM.H no.uet~.fe'liuR moaapoa noa ma.uoJtCennyro npo~eoypy

peu.Mnopma.

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-TOBapbi, paHee BbiBeSeHHbie B COOTBeTCTBJ1J1 C TaMomeHHOM rrpoQe- ,n;ypoti :mcrropTa (6hiBIIIMe TOBapbi TaMomeHHoro corosa);

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-BpeMeHHO BbiBeSeHHbie TOBapbi;

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-rrpo,n;yKTbl rrepepa60TKJ1 TOBapOB, paHee BbiBeSeHHbiX B COOTBeT- CTBJ1J1 CTaMomeHHOM rrpOQe,n;ypoti rrepepa60TKJ1 BHe TaMomeHHOM Teppi1- TOpi111 CQe.JiblO 6eSBOSMeS,ll;HOrO rapaHTJ1MHOrO peMOHTa.

B)Co6.Jiro,n;eHMe cpoKoB peMMrropTa (cpoKoB rroMeiQeHM.H rro,n; TaMomeHHYID rrpoQe,n;ypy peMMrropTa):

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-B TeqeHMe CpOKOB BpeMeHHOrO BbiBOSa TOBapoB;

-B TeqeHMe cpoKa rrepepa6oTKM TOBapoB BHe TaMomeHHoti Teppi1TOpi111.

B)3KcrropTI1poBaHHbie TOBapbi M.JIM pe3KcrropTI1poBaHHbie rrpo,n;yKTbi rrepepa60TKJ1 J1HOCTpaHHbiX TOBapoB, ITOMeiQaeMbie ITO,ll; TaMomeHHYIO

1 8 OTHOWeHI11-1 TOBBPOB, HCnOJlb3yeMbiX B CTpOHTeJlbCTBe, npOMbiWJleHHOM npOH3BOAcTBe, AllR A06bi~H noJle3HbiX HCKOnaeMbiX H APYrHX nOA06HbiX U,elle~, a TBIOKe TOBBPOB, BbiBe3eHHbiX B COOTBeTCTBHH C TBMO~eHHO~ npou,eAypo~ SKCnOpTa B U,ellRX o6ecneYeHHR $yHKU,HOHHpOBBHHR nOCOJlbCTB, KOHCYilbCTB H HHbiX O$HU,HBJlbHbiX npeACTBBHTeJlbCTB P<l> 3B npeAellBMH TBMO~eHHO~

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MO~eT 6b1Tb npOAJleH <I>TC POCCHH (CM. PeweHHe KTC OT 20.09.2011 NQ 375 «0 HeKOTOPbiX aonpocax npHMeHeHHR TBMO~eHHbiX npOU,eAYP», CT. 286 3aKOHB 0 TBMO~eHHOM perynHpOBBHHH).

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pi1TOpi111 TaMomeHHoro corosa.

.IJ:) .IJ:eK.JiapaQI1.H Ha TOBapbi, a TaR:me Heo6xo,ll;J1Mbie ,ll;.JI.H pei1MI10PTa ,n;oKy-

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TI1p0Ba.JIJ1Cb J1.JIJ1 Bbffi0SJ1.JIJ1Cb Ha rrepepa60TKy BHe TaMomeHHOM Teppi1TOpJ1J1.

E) .Il:.JI.H BOSBpaTa yrr.JiaqeHHbiX cyMM BbiBOSHhiX TaMomeHHbiX rroiii.JIMH

He06XO,ll;J1MO O,ll;HOBpeMeHHOe C06.JIIO,ll;eHI1e C.Jie,n;yiDIQJ1X YC.JIOBJ1M:

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- ,n;eK.JiapaHTOM no,n;aHo sa.HB.JieHMe o BOSBpaTe (B TaMomeHHbiti opraH, BhiTIYCTMBIIIMti 3KcrropTeyiO ,n;eK.JiapaQJ110) B reqeHMe 1 ro,n;a co ,n;H.H, C.Jie,n;yro-

IQero 3a ,n;HeM rroMeiQeHM.H TOBapoB rro,n; TaMomeHHYIO rrpoQe.n;ypy pei1MI1opTa.

Bonpoc 63

TaMoxeHHOR npou.eaypa pe3Kcnopma (noHRmue, yc11oBuR npuMeHeHuR)

Pe:=mcnopm- TaMomeHHa.H rrpoQe.n;ypa, rrp11 KOTopoti TOBapbi, paHee BBe-

3eHHbie Ha TaMomeHHyiD Teppi1TOpi1ID TaMomeHHoro coro3a, .JIJ16o rrpO,ll;JKTbi

rrepepa60TKJ1 J1HOCTpaHHbiX TOBapoB, BbiB03.HTC.H C3TOM Teppi1TOpi111:

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HbiX ycnoaHRX Hcnonb30BBHHR (nepeao3KH, xpaHeHHR).

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