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Monitoring of the Federal Legislation dated 12.01.2004

Order of the State Customs Committee of the Russian Federation No. 1342 of November 27, 2003 on the Endorsement of the Instruction on Individual Customs Operations Carried out When Using the Customs Regime of Disclaimer in Favour of the State

Declaring of commodities under the customs regime of disclaimer in favour of the state is carried out by submitting the cargo customs declaration filled out according to the rules of filling out of the cargo customs declaration in cases of declaring of foreign-made commodities imported to the Russian Federation or released for free circulation.
Commodities placed under the customs regime of disclaimer in favour of the state are subject to the customs inspection. When the commodities are being inspected, if the authorised official of the customs body demands so, the presence of the declaring party or person authorised to handle the commodities or their representatives is obligatory.
The permission to place the commodity under the mentioned regime is drawn up by placing the resolution on the application "Disclaimer in Favour of the State Permitted" while indicating the place defined for the placing of commodities begin rejected in favour of the state. The resolution is certified with the signature of the chief of the customs office or person replacing him and the customs seal.
The Order is entered into force 90 days after the day of its official publication.
Registered in the Ministry of Justice of the Russian Federation on December 26, 2003. Reg. No. 5367.

Order of the Ministry of Taxation of the Russian Federation No. BG-3-03/721 of December 26, 2003 on the Amendments to the Order of the Ministry of Taxation of Russia No. BG-3-03/447 of December 20, 2000

The amendments are introduced in the Methodology Recommendations on the application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation. The mentioned document is being brought in compliance with the Federal Laws No. 117-FZ of July 7, 2003 (entered into force from January 1, 2004) and No. 54-FZ of May 22, 2003 on the use of cash registers in cases of payments in cash and/or using pay cards.

Letter of the State Customs Committee of the Russian Federation No. 01-06/50834 of December 29, 2003 on the Order of the State Customs Committee of Russia and the Ministry of Taxation of Russia No. 830/BG-3-06/299 of August 21, 2001

Explains that from January 1, 2004, the customs bodies, in cases of declaring of commodities under the export customs regime, may not demand invoices registered in the tax bodies or certificates of the tax bodies confirming the fact of production of the exported commodities.

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