Monitoring of the Federal Legislation dated 24.11.2003

Decision of the Government of the Russian Federation No. 705 of November 21, 2003 on the Amendment to the Decision of the Government of the Russian Federation No. 576 of August 7, 2002

Amends the rules of management of the state owned land plots before delimitation of the state property right for the land. The notification presented by the bodies in charge of the management of the land plots in cases of termination of the rights for the undeveloped land plots indicates information on the legal status of such land plot. The notification must have attached the cadastral map (plan) of the land plot.

Decision of the Government of the Russian Federation No. 702 of November 20, 2003 on the Amendments to the Procedure of Determination of the Taxable Base in the Calculation of the Value Added Tax for Advance or Other Payments Received by Exporter Organisations for Anticipated Supplies of Commodities Subject to the 0 Percent Rate with Production Cycle Greater than 6 Months Endorsed by the Decision of the Government of the Russian Federation No. 602 of August 21, 2001

The procedure applies to the Russian legal entities having received advance or other payments after January 1, 2001 for anticipated export supplies of commodities financed by exporter organisations in the framework of agreements between the Government of the Russian Federation and the Governments of foreign states. The Decision lists the documents presented by the exporter organisation to the tax body simultaneously with the tax declaration in cases of export supplies of the mentioned commodities to confirm the receipt of advance or other payments for the anticipated supplies of commodities with production cycle greater than 6 months.

Decision of the Government of the Russian Federation No. 701 of November 20, 2003 on the Requirements and Terms of Placing the Commodities under the Special Customs Regime of Moving the Commodities for Prevention and Elimination of Natural Disasters and Other Emergencies, As Well As on the Restrictions for the Use and Disposal of Commodities Placed under This Customs Regime

The special customs regime of moving the commodities for prevention and elimination of natural disasters and other emergencies, including the commodities intended for free distribution among the victims of the emergency situation, and commodities necessary for the rescue and other urgent operations and to provide support to rescue formations may apply to any commodities (Russian- and/or foreign-made) including those earlier placed under other customs regimes.
The given rule does not apply to commodities prohibited for import and export by the Russian legislation, alcoholic products (other than drinking alcohol), beer, tobacco items, jewellery, cars and motorcycles, as well as commodities exported under the Federal Law on free aid (assistance) to the Russian Federation.
The Decision is entered into force from January 1, 2004.

Decision of the Government of the Russian Federation No. 699 of November 20, 2003 on the Requirements and Terms of Placing under the Special Customs Regime of Russian-Made Commodities Moved between the Customs Bodies of the Russian Federation through the Territory of a Foreign State

To place the mentioned commodities under the special customs regime, it is necessary that:
- the consignor and consignee of the commodities are located on the territory of the Russian Federation;
- the shipment route (or part of it) is located outside the Russian Federation;
- identification of commodities is ensured at their export and subsequent import;
- import of commodities to the Russian Federation is ensured within specified time limits and in the same amount and condition they were in at their export, except for the cases of natural wear or loss or change of the natural properties of commodities under normal conditions of transportation and storage.
If the mentioned terms and requirements are observed, the commodities are exempted completely from the customs duties and taxes and do not incur prohibitions and restrictions of economic nature.
The Decision is entered into force from January 1, 2004.