The customs regime is a special procedure that defines a set of conditions and requirements, including the procedure for using the corresponding customs taxes, duties, restrictions and prohibitions on vehicles and goods moved across the border. This set of measures is enshrined in Russian legislation on state regulation of foreign trade. The customs regime also determines the status of vehicles and goods depending on the purpose of their transportation across the border and their use on the Russian customs territory or beyond.
The import of goods into Russia and their export from the territory provides for a special duty of persons responsible for the transport. So, it is their responsibility to place these goods under any specific customs regime provided for by law, and to comply with it.
In Russia, there are special sources of legal regulation of the procedure under consideration. Thus, economic customs regimes are directly regulated by the Customs Code of the Russian Federation, federal laws that are adopted in accordance with it and constitute a category of acts of the relevant legislation. The sources should include the Decrees of the President of the country.
In cases that are expressly provided for by law, the authorized ministry is entitled to issue normative legal acts within its competence. These cases, in particular, should include the formation of the procedure in accordance with which the declaration of goods is carried out, which provides for one or another customs regime, the establishment of regulations for the implementation of the relevant operations, as well as the procedure for their completion. Moreover, the obligation to perform certain operations is established exclusively by federal law, legislative act or decision of the Government.
The customs regime provides for the completion of the customs procedure. It is considered as a set of provisions that provide for a certain procedure for the implementation of the relevant operations. These operations establish the status of vehicles and goods transported abroad.
The customs regime, in fact, determines the permissible framework for the use of relocated objects across the border of the Russian Federation in accordance with administrative restrictions.
Article 155 of the Customs Code establishes a list of the procedures under consideration. It should be noted that the law allows a person to choose any regime or replace it with another. In this case, the choice, as well as the change, is subject to the established conditions. In particular, objects must be placed under the chosen regime and exclusively by a person who meets certain requirements established by law.
It should be noted that there are generally accepted restrictions and prohibitions. They may not be of an economic nature. But, due to the fact that they are established by laws governing foreign trade activities, as well as the relevant provisions of Russian legislation, are binding on individuals, regardless of the established customs regime.
These prohibitions include, in particular, the transfer across the border of a certain category of goods - a ban on the export or import into the country of a certain product.
In accordance with the law, goods prohibited for import are subject to immediate export from Russia. The carrier is responsible for this procedure. If immediate export of goods is not possible, they are placed in warehouses for temporary storage. Storage is carried out for three days, no more.