PART VI.
CONCLUDING PROVISIONS

Chapter  437.          Terms of Entry into Force of this Customs Code

This Customs Code shall go into effect on the first day of January of the year 2004.

Chapter  438.          Compliance of Normative and Legal Statutes of Russian legislation with Provisions of this Customs Code

1.       Invalidated as from the 1st of January 2004 shall be:

-     The Customs Code of the Russian Federation as per “Ведомости Съезда народных депутатов Российской Федерации и Верховного Совета Российской Федерации,” 1993, № 31, ст. 1224, except Chapter 12 thereof which shall be rescinded on the date of entry into force of the federal law regulating the legal relations pursuant to the introduction and establishment of the free customs zone (free warehouse);

-     Article 3 of the Federal Law dated July 19, 1995, No. 89-Ф3  “On Amendments and Supplements to Legislative Statutes of the Russian Federation Pursuant to Adoption of the Laws of the Russian Federation “On Standardisation,” “On Unification of Measurements,” “On Certification of Products and Services” («О внесении изменений и дополнений в законодательные акты Российской Федерации в связи с принятием законов Российской Федерации «О стандартизации», «Об обеспечении единства измерений»,
«О сертификации продукции и услуг»), as per “Собрание законодательства Российской Федерации,” 1995, № 26, ст. 2397;

-     Item 8 of Article 1 of the Federal Law dated December 27, 1995, № 211-ФЗ “On Amendments and Supplements to Separate Legislative Statutes of the Russian Federation Pursuant to Adoption of the Laws of the Russian Federation “On Fire Safety” («О внесении изменений и дополнений в отдельные законодательные акты Российской Федерации в связи с принятием Федерального закона «О пожарной безопасности»), as per “Собрание законодательства Российской Федерации,” 1996, № 1, ст. 4;

-     Item 12 of Article 1 of the Federal Law dated November 16, 1997, № 144-ФЗ “On Amendments and Supplements to Separate Legislative Statutes of the Russian Federation Pursuant to Arbitration of the Russian Federation” and the Arbitration Procedural Code of the Russian Federation («О внесении изменений и дополнений в отдельные законодательные акты Российской Федерации в связи с принятием Федерального закона «Об арбитражных судах в Российской Федерации» и Арбитражного процессуального кодекса Российской Федерации»), as per “Собрание законодательства Российской Федерации,” 1997, № 47, ст. 5341;

-     Item 11 of Article 46, Item 11 of Article 64, Item 7 of Article 69, the second paragraph of Item 2 of Article 72, Item 12 of Article 78, Item 8 of Article 79, Article 87¹, Item 2 of Article 122 of Part One of the Tax Code of the Russian Federation, as per “Собрание законодательства Российской Федерации,” 1998, № 31, ст. 3824; 1999, № 28, ст. 3487;

-     Article 12 of the Federal Law dated February 10, 1999, № 32-ФЗ “On Amendments and Supplements to Separate Legislative Statutes of the Russian Federation Pursuant to Adoption of the Laws of the Russian Federation “On Production Sharing Agreements” («О внесении изменений и дополнений в отдельные законодательные акты Российской Федерации в связи с принятием Федерального закона «О соглашениях о разделе продукции»), as per “Собрание законодательства Российской Федерации,” 1999, № 7, ст. 879;

-     Sub-Item 6) of Item 37, Sub-Item 7) of Item 55, the second paragraph of Sub-Item 10) of Item 68, Sub-Item 5) of Item 69, Item 80, Sub-Item 2 of Item 108 of Article 1 of the Federal Law dated July 9, 1999, № 154-ФЗ “On Amendments and Supplements to Part One of the Tax Code of the Russian Federation” («О внесении изменений и дополнений в часть первую Налогового кодекса Российской Федерации»), as per “Собрание законодательства Российской Федерации,” 1999, № 28, ст. 3487;

-     Item 2 of Article 150 of Part Two of the Tax Code of the Russian Federation as per “Собрание законодательства Российской Федерации,” 2000, № 32, ст. 3340;

-     Article 7 of the Federal Law dated May 29, 2002, № 57-ФЗ “On Amendments and Supplements to Part Two of the Tax Code of the Russian Federation” («О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации»), as per “Собрание законодательства Российской Федерации,” 2002, № 22, ст. 2026;

-     Item 5 of Article 4 of the Federal Law dated June 30, 2002, № 78-ФЗ “On Salaries Payable to the Employees of Specific Federal Authorities, Other Payments to Said Employees under the Terms of Transfer of Specific Categories of the Federal Tax Authority Officers and the Federal Customs Authority Officers to Other Conditions of Service (Operation)”, («О денежном довольствии сотрудников некоторых федеральных органов исполнительной власти, других выплатах этим сотрудникам и условиях перевода отдельных категорий сотрудников федеральных органов налоговой полиции и таможенных органов Российской Федерации на иные условия службы (работы)», as per “Собрание законодательства Российской Федерации,” 2002, № 27, ст. 2620).

2.       The Legislative Statutes of the Russian Federation shall be amended, as follows;   

            1) in Part One of the Tax Code of the Russian Federation , as per “Собрание законодательства Российской Федерации, 1998,” № 31, ст. 3824; 1999, № 28, ст. 3487:

Item 4 of Article 6 shall read, as follows:

-     “4. Subject to the legal statutes regulating the order of collection of the customs duties and taxes chargeable owing to the conveyance of goods across the customs territory of the Russian Federation, shall be the provisions stipulated by the Customs Code of the Russian Federation”;

-     Article 11 to be supplemented with Item 4, as follows:

-     “4. Subject to the relations resulting from the collection of dutiable payments chargeable owing to the conveyance of goods across the customs territory of the Russian Federation shall be the notions defined by the customs territory of the Russian Federation and  by this Customs Code in the instances where said notions do not apply”;

Item 9 of Article 47 shall be supplemented with the wording, “in consideration of the provisions stipulated by the Customs Code of the Russian Federation”;

Article 49 shall be supplemented with Item 5, as follows:

“5. The provisions stipulated herein shall also apply for the payments of the customs duties and taxes chargeable for conveyance of goods across the customs border”;

Article 50 shall be supplemented with Item 13, as follows:

“13. The provisions stipulated herein shall also apply for the payments of the customs duties and taxes chargeable for conveyance of goods across the customs border”;

Sub-Item 6) of Item 2 of Article 64 shall read as follows:

“6) the grounds for deferment of payment or payment by instalments of the customs duties and taxes chargeable for conveyance of goods across the customs border of the Russian Federation shall be stipulated by the Customs Code of the Russian Federation”;

in Item 2 of Article 82, the wording “the customs offices and bodies” shall be replaced by the word “bodies.” The words “customs offices” shall be deleted;

In Item 3 of Article 122, the wording “Items 1 and 2” shall be replaced with the wording “Items 1”;

            2) in Part Two of the Tax Code of the Russian Federation, as per “Собрание законодательства Российской Федерации,” 2000, № 32, ст. 3340; 2001, № 1, ст. 18; 2002, № 22, ст. 2026):

in Item 1 of Article 150, the wording “1. Shall not be subject to” shall be replaced by the wording “Shall not be subject to”;

in Article 151:

in Item 1:

Sub-Item 1) shall be rendered in the following wording:

“1) at the instance of release for free circulation, the tax shall be levied in full measure;”

in Sub-Item 3), the words “of the shop” and the words “processing under the customs control” shall be deleted;

Sub-Item 4) shall be rendered in the following wording:

“4) at the instance of subjecting goods to the inward processing procedure, the tax shall not be levied provided the compensating products are exported from the customs territory of the Russian Federation within the specified period of time”;

Sub-Item 7 shall be rendered in the following wording:

“7) at the instance of subjecting goods to the processing procedure for the domestic consumption , the tax shall be levied in full measure”;

Item 3 shall be rendered in the following wording:

“3. At the instance of conveyance by natural persons of the goods intended for personal, family-related, household, and other needs, which are not associated with said persons’ entrepreneurial activities, payment of the tax chargeable owing to the conveyance of such goods across the customs territory of the Russian Federation shall be regulated by the Customs Code of the Russian Federation”;

in article 185:

in Item 1:

Sub-Item 1) shall read as follows:

“1) at the instance of release of goods liable for the excise tax for free circulation or placement of the goods liable for excise tax under the customs processing procedure for domestic consumption, the excise tax shall be levied in full measure”;

in Sub-Item 3), the words “of the shop” and the words “processing under the customs control” shall be deleted;

Sub-Item 4 shall read as follows:

“4) At the instance of subjecting the goods to the inward processing procedure, the tax shall not be levied provided the compensating products are exported from the customs territory of the Russian Federation within the specified period of time. At the instance of release of the compensating products for free circulation, the excise tax shall be levied in full measure with consideration of the provisions stipulated by the Customs Code of the Russian Federation;”; 

Item 3 shall read as follows:

“3. At the instance of conveyance by natural persons of the goods subject for excise tax intended for personal, family-related, household, and other needs, which are not associated with said persons’ entrepreneurial activities, payment of the excise tax chargeable owing to the conveyance of such goods across the customs territory of the Russian Federation shall be regulated by the Customs Code of the Russian Federation;”;

            3) in Item 2 of Article 5 of the Federal Law dated November 21, 1996, № 129-ФЗ “On Accounting Procedures,” (“О бухгалтерском учете”), as per “Собрание законодательства Российской Федерации,”  1996, № 48, ст. 5369; 2003, № 1, ст. 2:

In Sub-Item “в),” the word “procedure.” shall be replaced by the word “procedure;”;

add Sub-Item “г)” with the following wording: 

“г) the provisions and the standards establishing the principles, rules and methods of  accounting and accountability for customs purposes.”

Article  439.  Transitional Provisions 

1.       The terms of validity of the licenses and permits issued by January 1, 2004, to apply the goods inward processing procedures, the goods processing under the customs control, the goods outward processing procedures, the goods temporary importation (exportation) shall remain in effect up to the expiry of the term of validity of said licences and permits provided said conditions do not contradict the terms and conditions set forth by this Customs Code. Complete or partial exemption from the customs duties and taxes, the restrictions and prohibitions imposed pursuant to the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities with regard to the goods placed under the above-mentioned customs procedures  prior to the entry into force of this Customs Code shall be regulated by the provisions of the customs legislation effective on the date of issuance of such licences and/or permits.

2.       The licences authorising a person to function in capacity of a customs broker or customs carrier, to set up a temporary-storage or bonded warehouse, as well as qualification certificates of the customs registration specialist issued prior to January 1,  2004, shall remain valid until their expiry dates with consideration of the provisions stipulated by sub-Items 2) and 5) of Article 94), Sub-Items 2) and 3) of Item 1, Article 109, Sun-Items 3) and 4), Article 140 and Sub-Items 2 and 3 of Item 1 of Article 227 of this Customs Code.

The licenses issued for setting up a duty-free shop shall expire from January 1, 2004.

3.       With regard to the goods placed under the customs procedure of the free warehouse prior to January 1, 2004, the application of said customs procedure following the entry into force of this Customs Code shall be permitted until the expiry of the terms of licences issued prior to January 1, 2004, but not exceeding the time terms stipulated for the completion of the investment projects.