The concept of "customs transit" is disclosed in article 215 of the relevant code of the Customs Union. According to the text, all foreign goods are under surveillance. Along with this, objects can be moved not only within the territory of the union, but also within other states that are not its members.
According to the previous code, customs transit was divided into two categories. In this case, the first was presented by a special procedure. This procedure was called "internal customs transit." The second group was a special regime established by law. It was called "international customs transit." Today, the last concept is abolished.
Customs transit involves the movement of objects from the customs authorities of departure to the relevant authorities of destination. Of all available regulatory measures, only non-tariff and technical regulation measures are applied when moving . Customs transit does not provide for the application of customs duties, restrictions and prohibitions.
The previous code envisaged the movement of only foreign goods as part of the procedure under consideration. In accordance with the Customs Code, today customs transit is allowed to be used in the following cases:
- When transporting foreign goods in the direction from the relevant authority at the place of departure to a similar authority at the place of arrival.
- When moving foreign objects from the customs office at the place of arrival towards the corresponding office inside the customs zone.
- When transporting foreign goods between authorized bodies located on the same surveillance zone.
- When moving objects of the customs union from the supervisory authority of departure to the authority of arrival. Transportation is carried out on the territory of a country that is not a member of the union.
Article 217 defines measures to ensure customs transit. Among the main measures, the following should be noted:
- Ensuring timely payment of duties and taxes applicable to transported foreign objects.
- Accompanying the move.
- Determining the route in accordance with which the transportation will be carried out.
Similar measures were established in the previous code.
Moreover, the determination of the route was considered as an independent measure to ensure compliance with the norms established by law. In addition, this measure was used in cases that were determined by the risk management system.
In accordance with the Customs Code, payment of taxes and payments was not provided for in some cases. This has eliminated a potentially corrupt element from the law.
Customs escort of vehicles transported within the framework of customs transit provides for escort of officials, representatives of customs authorities or other organizations authorized in accordance with the code.
The adoption of a decision to ensure the specified measure is allowed in certain cases. These include:
- The presence of certain prerequisites, which are determined by the risk management system.
- Lack of sufficient security for the payment of duties and taxes on import by the declarant or carrier.
- Repeated failure to fulfill the obligations entrusted to the declarant to move objects within the framework of the customs transit procedure. A prerequisite for this is the entry into force of decisions on administrative responsibility and the implementation of at least one of them.
- Non-payment of taxes and duties by the carrier.