On a unified methodology for maintaining customs statistics of foreign trade and statistics of mutual trade of states - members of the customs union. On a unified methodology for maintaining customs statistics of foreign trade and statistics of mutual trade of member states
P O S T A N O V L E N I E
Judge of the Leningrad District Court. Kaliningrad T.A. Mukhina
under the secretary Yu.V. Sergeeva
examined in open court an administrative case, under Part. 3 Article. 16.19 of the Code of Administrative Offenses of the Russian Federation in relation to SK-Trade LLC OGRN No., TIN No., KPP No., legal address:<адрес>,
SET UP:
DD.MM.YYYY the declarant of SK-Trade LLC at the Soviet customs post of the Kaliningrad customs declared a customs procedure for temporary importation (admission) in respect of the goods “Metal racks for transporting flowers No. 290-316 - 27 pcs. (code TN VED CU No.); plastic containers for transporting flowers №№ 3293-3532-240 pcs. (TN VED CU code - No.)”, with a customs value of RUB X, imported to the address of the Company from<данные изъяты>(sender<данные изъяты>) in accordance with the contract No. dated DD.MM.YYYY according to the documents: CMR No. dated DD.MM.YYYY, proforma No. dated DD.MM.YYYY. Customs operations on behalf and on behalf of SK-Trade LLC were carried out by the customs representative of SK-Trade LLC<данные изъяты>» on the basis of an agreement for the provision of services of a customs representative No. dated DD.MM.YYYY.
In the list of goods No. provided to the customs authority, in accordance with the Decision of the Commission of the Customs Union No. dated DD.MM.YYYY “On the procedure for using transport (transportation), commercial and (or) other documents as a declaration for goods”, the declarant of SK LLC -Trade" indicates the period of temporary import until DD.MM.YYYY
On the same day (DD.MM.YYYY) the goods were released in the declared customs procedure, with full conditional exemption from payment customs duties, taxes. The customs authority allowed to place this product under the customs procedure of temporary import until DD.MM.YYYY.
As of DD.MM.YYYY, there was no information on the actions taken by the declarant to complete the customs procedure for temporary importation, or to extend the term for the temporary importation of goods temporarily imported under the list of goods No.
The Soviet t/p received a memo from the t/p MAPP Sovetsk of the Kaliningrad Regional Customs ref. DD.MM.YYYY#, from which it followed that the goods temporarily imported according to the list of goods No. were exported from the customs territory of the Customs Union through the specified customs post DD.MM.YYYY.
On this fact, the Kaliningrad Regional Customs DD.MM.YYYY in relation to SK-Trade LLC issued a ruling on the initiation of an administrative offense case No. under Part 3 of Art. 16.19 Administrative Code of the Russian Federation.
DD.MM.YYYY in relation to OOO «SK-Trade» was drawn up an administrative offense report № for hours. 3 Article. 16.19 Administrative Code of Russia.
P. was interviewed as a witness, who explained that he worked as a specialist<данные изъяты>based employment contract No. dated DD.MM.YYYY and employment order No. dated DD.MM.YYYY. His duties include, among other things: preparation and submission of documents to the customs authority for the purpose of customs declaration of goods on behalf of organizations with which the relevant agreements have been concluded. In 2012, in the interests of the Company, P. acted on the basis of power of attorney No. from DD.MM.YYYY to DD.MM.YYYY. Between OOO "<данные изъяты>” and SK-Trade LLC (Declarant) concluded an agreement No. dated DD.MM.YYYY for the provision of services of a customs representative, according to which, on behalf of this organization, customs operations and other actions were performed on behalf of this organization in accordance with the current customs legislation , stipulated by the agreement and related instructions. Thus, during 2012, on behalf of SK-Trade LLC, P. were prepared and on behalf of the Declarant, lists of goods used as a customs declaration were submitted to the customs authority in accordance with the Decision of the Commission customs union dated DD.MM.YYYY No. “On the procedure for using transport (transportation) documents as a declaration for goods”, including a list of goods No. Since the goods listed in the above list were reusable containers and subject to return to the owner, then, in accordance with the Convention on Temporary Importation dated DD.MM.YYYY, it was placed under the customs procedure for temporary importation. In order to declare the goods, placing them under the specified customs procedure with full conditional exemption from customs duties and taxes, SK-Trade LLC submitted CMR and a proforma invoice indicated in the list of documents and attached to the package of documents submitted to the Soviet the customs post. The term for the temporary importation of goods was declared on the basis of the period established by Art. 6 of the Convention on Temporary Importation dated DD.MM.YYYY. After carrying out all the necessary customs operations, all the documents related to the goods declared according to the specified list were transferred to P. in the Kaliningrad branch of OOO "<данные изъяты>". P. has no other information regarding this product.
Interrogated as a witness Art. state customs inspector OTO and TK Soviet t/p K. confirmed the circumstances of the discovery of an administrative offense under Part. 3 Article. 16.19 Administrative Code of Russia during customs control.
In accordance with the letter from the Kaliningrad branch of LLC "<данные изъяты>» input No. dated DD.MM.YYYY, between LLC "<данные изъяты>”and OOO SK-Trade” concluded an agreement for the provision of services of a customs representative No. DD.MM.YYYY. In order to declare reusable containers placed under the customs procedure of temporary import with full conditional exemption from customs duties and taxes, SK-Trade LLC submitted a proforma invoice and CMR. The list of goods mentioned above was signed by a customs clearance specialist of LLC<данные изъяты>”, indicated in column 12 - P. Considering that the goods indicated in the list were reusable containers and were subject to return to the owner, in accordance with the Convention on Temporary Importation dated DD.MM.YYYY, they were placed under the customs procedure of temporary importation. Based on Art. 6 of the Convention, temporary importation may not exceed six months. The letter also reported that other information LLC "<данные изъяты>» does not have.
According to information from the Central Database of the UAIS, received at the request of the Kaliningrad Regional Customs from the Central Information and Technical customs administration FCS, the fact of re-registration of the specified goods has not been established.
The objective side of the offense under Part 3 of Art. 16.19 of the Code of Administrative Offenses of Russia, is expressed in the failure to complete the customs procedure within the established time limits, in respect of which the requirement to complete it has been established.
The representative of SK-Trade LLC did not appear at the hearing, and was duly notified by the court.
After examining the written materials of the case, the court comes to the following.
According to Art. 2 of the Customs Code of the Customs Union (ratified by Russia by Federal Law No. 114-FZ of June 2, 2010 “On Ratification of the Treaty on the Customs Code of the Customs Union; hereinafter referred to as the Customs Code of the Customs Union), the unified customs territory of the Customs Union consists of the territories of the Republic of Belarus, the Republic of Kazakhstan and Russian Federation.
Paragraph 2 of Art. 150 of the Customs Code of the Customs Union determines that goods are moved across the customs border in the manner prescribed by the customs legislation of the customs union. Goods moved through customs border, are subject to customs control in the manner prescribed by the customs legislation of the customs union and the legislation of the states - members of the customs union (clause 3 of article 150TKTS).
Based on paragraph 1 of Art. 203 of the Customs Code of the Customs Union, at the choice of a person, goods transported across the customs border are placed under a certain customs procedure, in the manner and under the conditions provided for by the Customs Code of the Customs Union and the legislation of the member states of the customs union. A person has the right to change the selected customs procedure to another one in accordance with the Customs Code of the Customs Union (Clause 2, Article 203 of the Customs Code of the Customs Union). Types of customs procedures established by art. 202 TC TS.
In accordance with Art. 277 of the Labor Code of the Customs Union and art. 274 federal law dated November 27, 2010 No. 311-FZ "On customs regulation in the Russian Federation" (hereinafter referred to as Federal Law dated November 27, 2010 No. 311-FZ) temporary importation (admission) - a customs procedure in which foreign goods are used within the established period in the customs territory of the customs union with conditional exemption, full or partial, from the payment of import customs duties, taxes and without the application of non-tariff regulation measures, followed by placement under the customs procedure for re-export.
According to paragraph 1 of Art. 280 of the Labor Code of the Customs Union and Part 1 of Art. 278 of the Federal Law of November 27, 2010 No. 311-FZ, the period for the temporary importation of goods is established by the customs authority based on the application of the declarant based on the purposes and circumstances of such importation and cannot exceed 2 (two) years from the date the goods are placed under the customs procedure for temporary importation, with the exception of cases provided for in this article. At the written request of the declarant, the period of temporary importation of goods may be extended by the customs authority within the period specified in part one of paragraph 1 of Art. 280 of the Customs Code of the Customs Union, or the period determined in accordance with paragraph 2 of Article 280 of the Customs Code of the Customs Union.
Based on paragraph 2 of Art. 173 of the Customs Code of the Customs Union, customs operations related to the placement of goods under a customs procedure are carried out in the manner and on the terms determined by the customs legislation of the customs union.
According to paragraph 1 of Art. 179 of the Labor Code of the Customs Union and art. 203 of the Federal Law of November 27, 2010 No. 311-FZ, when goods are placed under the customs procedure, they are subject to customs declaration.
Customs declaration of goods is carried out by the declarant or by a customs representative acting on behalf and on behalf of the declarant (clause 2, article 179 of the Customs Code of the Customs Union).
Customs declaration is made in writing and (or) electronic forms using a customs declaration (clause 3, article 179 of the Customs Code of the Customs Union).
Decision of the Commission of the Customs Union No. DD.MM.YYYY approved the Instruction on the procedure for using transport (transportation), commercial and (or) other documents as a declaration for goods.
In accordance with the provisions of the Instructions, transport (transportation), commercial and (or) other documents may be used as a declaration for goods, providing a list in relation to the goods listed in paragraph 12 of Section III of the Instructions, including: containers not used as vehicles of international transportation, pallets, packaging and other reusable containers subject to return in accordance with the terms of a foreign economic transaction and declared under customs procedures for temporary importation (admission) or temporary export if such goods are granted full conditional exemption from customs duties and taxes.
The form of the specified list is established by Appendix No. 3 to the Instruction. According to paragraph 1 of Art. 281 of the Labor Code of the Customs Union and art. 280 of Federal Law No. 311-FZ of November 27, 2010, the customs procedure for temporary importation (admission) ends before the expiration of the temporary importation period by placing temporarily imported goods under the customs procedure for re-export or other customs procedure (except for customs transit) in the manner and on the conditions provided for TK TS.
Based on paragraph 1 of Art. 283 of the Customs Code of the Customs Union, the obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of temporary importation (admission) arises for the declarant from the moment the customs declaration is registered by the customs authority.
According to paragraph 2 of Art. 283 of the Customs Code of the Customs Union, the obligation to pay import customs duties and taxes in respect of goods placed (placed) under the customs procedure of temporary importation (admission) terminates for the declarant: upon completion of the customs procedure of temporary importation (admission) in accordance with paragraph 1 of Article 281 of the Customs Code of the Customs Union , except for the case when during the validity of this procedure the deadline for payment of import customs duties and taxes has come; in the cases established by paragraph 2 of Art. 80 TC TS.
In accordance with paragraphs. 3 clause 4 of article 283 of the Customs Code of the Customs Union for the period of payment of import customs duties and taxes in respect of goods placed under the customs procedure of temporary importation (admission) with full conditional or partial conditional exemption from payment of import customs duties and taxes, if the customs procedure is not completed temporary importation (admission) in accordance with paragraph 1 of Article 281 of the Customs Code of the Customs Union, the day of expiration of the temporary importation of goods is considered.
In accordance with Art. 207 of the Customs Code of the Customs Union, the declarant is responsible for non-compliance with the conditions and requirements of the customs procedure in accordance with the legislation of the member states of the customs union.
According to p.p. 6 p. 1 art. 4 of the Customs Code of the Customs Union declarant - a person who declares goods or on behalf of whom goods are declared.
Based on paragraph 7 of Art. 190 of the Customs Code of the Customs Union, from the moment of registration, the customs declaration becomes a document evidencing facts of legal significance.
In accordance with Decree of the Government of the Russian Federation of November 2, 1995 N 1084 On the accession of the Russian Federation to the Customs Convention on the ATA Carnet for the Temporary Importation of Goods of December 6, 1961 and the Convention on Temporary Importation of June 26, 1990 with the adoption of a number of applications The Russian Federation is a party to the Convention on Temporary Importation concluded in Istanbul on June 26, 1990 (hereinafter referred to as the Convention).
Based on paragraph 2 of Art. 18 of the Convention, none of the provisions of this Convention excludes the right of the Contracting Parties forming a Customs or Economic Union to establish any special rules concerning temporary admission into the territory of this Union, unless these rules reduce the facilities provided for in this Convention.
According to paragraph 1 of Art. 5 Annex B.3 On containers, pallets, packages, samples and other goods imported in connection with a commercial transaction (hereinafter - Annex B.3) to the Convention, the regime for the temporary importation of containers, pallets and packages is granted without presenting customs document and establishment of a guarantee. Instead of a customs document and a guarantee for pallets and packages, the user of the right of temporary importation may be required to take a written obligation to export them (clause 3, article 5 of Annex B.3 to the Convention).
In the event that a reusable container meets the requirements of paragraph b, paragraph c or paragraph d "of Article 1 of Annex B.3 to the Convention and is considered as a package, containers or pallets, then customs operations with respect to such containers may be carried out in a simplified manner on the basis of the submitted a written obligation to re-export (re-export) them from the territory of the Russian Federation, as well as transport (shipping) and / or commercial documents and without a customs declaration.
In accordance with the Federal Law of July 15, 1995 N 101-FZ On International Treaties of the Russian Federation, international treaties of the Russian Federation, along with the generally recognized principles and norms of international law, are, in accordance with the Constitution of the Russian Federation integral part its legal system. If an international treaty of the Russian Federation establishes other rules than those provided for by the law of the Russian Federation, then the rules of the international treaty shall apply.
Thus, when performing customs operations in relation to containers, pallets and packages (reusable packaging), at the choice of the declarant, both the norms of the Convention and the norms of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs can be used.
In this case, the declarant did not submit a written obligation to re-export (re-export) the specified goods from the territory of the Russian Federation to the customs authority, the goods were placed under the customs procedure of temporary import on the basis of the current norms of the legislation of the Customs Union and the legislation of the Russian Federation on customs affairs.
In accordance with the provisions of p / n. 3 paragraph 12 of the Instruction approved by the Decision of the Commission of the Customs Union No. 263 dated 05/20/2010, customs declaration of containers not used as vehicles for international transportation, pallets, packaging and other reusable containers to be returned in accordance with the terms of a foreign economic transaction, declared under customs procedures for re-export or re-import in order to complete the validity of customs procedures for temporary import (admission) or temporary export are carried out using transport (transportation), commercial and (or) other documents as a declaration for goods with the provision of a list. The fact that the customs authorities have allowed the release of goods cannot serve as a basis for legalizing errors and violations identified after customs clearance, this position is indicated in the decision of the Presidium of the Supreme Arbitration Court Russian Federation dated 03.02.2004 No. 12133/03.
In accordance with paragraph 14 of the Resolution of the Plenum Supreme Court RF dated 24.03.2005 No. 5, failure to fulfill the obligation stipulated by a regulatory legal act by the deadline established therein is not a continuing offense. The offense committed by SK-Trade LLC is considered completed from the moment of expiration of the period of temporary importation of goods established by the customs authority.
In view of the foregoing, it was revealed that within the period established by the customs authority (until October 22, 2012), the above goods were not placed under the customs procedure for re-export or under another customs procedure, which violated the requirements of paragraph 1 of Art. 281 of the Labor Code of the Customs Union and art. 280 of the Federal Law of November 27, 2010 No. 311-FZ. Consequently, SK-Trade LLC did not complete the customs procedure, in respect of which the requirement to complete it, was established within the established time limits.
Based on Part 1 of Art. 2.1 of the Code of Administrative Offenses of Russia, an administrative offense is recognized as an unlawful, guilty action (inaction) of an individual or legal entity, for which administrative responsibility is established by the Code of Administrative Offenses of Russia.
According to part 2 of Art. 2.1 of the Code of Administrative Offenses of Russia, a legal entity is found guilty of committing an AP if it is established that it had the opportunity to comply with the rules and norms for the violation of which administrative liability is provided for by the Code of Administrative Offenses of Russia, but this person did not take all measures depending on them to comply with them.
In accordance with Art. 15 of the Constitution of the Russian Federation, any person must comply with the duties established by law. That is, when entering into customs legal relations, a person must not only be aware of the existence of obligations that are separately established for each type of legal relationship, but also ensure their implementation, that is, observe the degree of care and discretion that is necessary for strict compliance with the requirements of the law.
Wine LLC "SK-Trade" is confirmed by the materials of the case of an administrative offense, namely: the ruling on the initiation of proceedings on an administrative offense from DD.MM.YYYY; list of goods No. with attached set of documents; service note OTR customs dated DD.MM.YYYY No.; a service note from the ODO customs dated DD.MM.YYYY No. and dated DD.MM.YYYY No.; service note t / n MAPP Sovetsk dated DD.MM.YYYY No.; witness interview protocols: P., K.; letter from OOO<данные изъяты>» No. dated DD.MM.YYYY, as well as other materials of the case of the AP, which allows us to conclude that the actions of SK-Trade LLC, expressed in the failure to complete the customs procedure within the established time limits, in respect of which the requirement to complete it is established, signs of an administrative offense are seen, the responsibility for which is provided for by Part 3 of Art. 16.19 Administrative Code of the Russian Federation.
SK-Trade LLC was obliged to place temporarily imported goods under the customs procedure after the expiration of the temporary importation period, in addition, SK-Trade LLC had the right to place the goods under a different customs procedure before the expiration of the temporary importation period.
In the course of the investigation of the case, no objective circumstances were established that impede the fulfillment of SK-Trade LLC duties stipulated by the customs legislation. The company had a legal and real opportunity to properly fulfill these obligations, could complete the customs procedure for temporary import in accordance with the requirements of paragraph 1 of Art. 281 of the Labor Code of the Customs Union, however, did not take the necessary sufficient measures to strictly comply with the requirements of the law and committed an offense.
Circumstances mitigating and aggravating administrative responsibility court has not established.
Taking into account the nature of the offense committed and the circumstances of its commission, the court considers it necessary to impose a penalty in the form of an administrative fine on OOO SK-Trade.
Based on the foregoing and guided by Articles 29.9 - 29.10 of the Code of Administrative Offenses of the Russian Federation, the court
P O S T A N O V I L:
recognize LLC «SK-Trade» guilty of committing an administrative offense, responsibility for which is provided for h. 3 Article. 16.19 of the Code of Administrative Offenses of the Russian Federation, and to impose an administrative penalty on him in the form of an administrative fine in the amount of X rubles.
Details for paying the fine:
Beneficiary bank OPERU - 1 Bank of Russia Moscow, 701
recipient - Interregional operational UFK (FTS of Russia)
Bank BIC 044501002
TIN 7730176610
Gearbox 773001001
OKATO 45268595000
KBK 15311604000016000140
Account No. 40101810800000002901
customs code 10226000 (must be specified),
fine for the Kaliningrad regional customs.
Explain to SK-Trade LLC that, in accordance with Article 32.2 of the Code of Administrative Offenses of the Russian Federation, the company must pay an administrative fine through the bank no later than 30 days from the date this resolution enters into force, and then immediately submit to the Leningradsky District Court of Kaliningrad a document certifying on the payment of a fine. In case of non-compliance with these requirements, documents for the forced collection of the amount of the fine may be sent to the bailiff, and SK-Trade LLC may be brought to administrative responsibility under Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation.
The decision may be appealed to the Kaliningrad Regional Court, through the Leningrad District Court, within ten days from the date of delivery or receipt of a copy of the decision.
Ensuring comparability of data
1. General Provisions
1.1. The purpose of the Unified methodology of customs statistics foreign trade and statistics of mutual trade of the Member States of the Customs Union (hereinafter referred to as the Methodology) is to determine the procedure for the formation, maintenance and dissemination of customs statistics of foreign trade of the Member States of the Customs Union with third countries and statistics of mutual trade between the Member States of the Customs Union that meet the needs of legislative and executive power, other users, including international economic organizations.
1.2. The Methodology sets out the basic rules for recording data on foreign and mutual trade of the member states of the Customs Union.
1.3. The methodology has been developed in accordance with the provisions contained in the official publication of the Statistics Division of the Department of Economic and social issues UN Secretariat "Statistics international trade goods: concepts and definitions" (1998), the provisions of the Customs Code of the Customs Union, the Agreement on the Maintenance of Customs Statistics of Foreign and Mutual Trade in Goods of the Customs Union dated January 25, 2008 and updated in accordance with the provisions contained in the official publication of the Statistics Division of the Department for Economic and Social Affairs of the UN Secretariat "International Merchandise Trade Statistics: Concepts and Definitions, 2010".
1.3. This Methodology has been developed in accordance with the provisions contained in the official publication of the UN Statistics Division "Statistics of International Merchandise Trade: Concepts and Definitions" (1998) and the provisions of the Customs Code of the Customs Union.
1.4. Customs statistics of foreign trade and statistics of mutual trade take into account trade in goods.
1.5. Customs statistics of foreign trade and statistics of mutual trade are designed to provide a complete and reliable record of data on foreign and mutual trade in goods in order to solve the following tasks:
1) analysis of the main trends, structure and dynamics of foreign trade flows;
2) analysis of the results of the application of measures of tariff and non-tariff regulation foreign economic activity;
3) development and decision-making in the field of foreign trade policy;
4) control over the receipt of customs payments to the budgets of the member states of the Customs Union;
5) development of the balance of payments and the system of national accounts;
6) forecasting macroeconomic indicators;
7) calculation of indices of physical volume, average prices and cost volume;
8) assistance in the development of foreign economic activity, expansion of foreign trade relations.
2. Basic terms
This Methodology uses the terms of the Customs Code of the Customs Union, as well as the main terms that have the following meanings:
2.1. "foreign trade of the Customs Union" - trade of the Member States of the Customs Union with third countries;
2.2. "mutual trade of the Customs Union" - trade between the member states of the Customs Union;
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2.3. "statistical territory" - the territory of a state - a member of the Customs Union, in respect of which the collection of statistical data is carried out;
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2.3. "statistical territory" - the territory of a state - a member of the Customs Union, in respect of which the collection of statistical data is carried out. At the same time, the border of the statistical territory is the state border of the state - a member of the Customs Union;
2.4. "import of goods" - the importation into the territory of a state - a member of the Customs Union of goods that are added to stocks material resources member states of the Customs Union;
2.5. "export of goods" - export from the territory of a state - a member of the Customs Union of goods that reduce the stocks of material resources of a state - a member of the Customs Union;
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2.6. "authorized bodies of the states - members of the Customs Union" - bodies government controlled states - members of the Customs Union, which are entrusted with the functions of maintaining and providing to the Eurasian Economic Commission and to each other data on customs statistics of foreign trade and statistics of mutual trade.
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2.6. "authorized bodies of the states - members of the Customs Union" - the state administration bodies of the states - members of the Customs Union, which are entrusted with the functions of maintaining and submitting to the Secretariat of the Commission of the Customs Union and the Parties the customs statistics of foreign trade and statistics of mutual trade.
3. Sources of formation
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3.1. The initial data in the formation of customs statistics of foreign trade are the information contained in the declarations for goods and other documents provided by customs authorities. The authorized bodies of the member states of the Customs Union may use other sources of information in order to compile customs statistics of foreign trade.
Accounting for the import and export of goods transported by pipeline transport (oil, gas and others) and power lines is carried out taking into account the specifics of their transportation and declaration in accordance with the procedure established by the customs legislation of the Customs Union and (or) international treaties state - a member of the Customs Union.
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3.1. The initial data in the formation of customs statistics of foreign trade are the information contained in the declarations for goods and other documents provided to the customs authorities.
In the customs statistics of foreign trade, the accounting of imports and exports for water, rail, road, air transportation when declaring goods is carried out according to the date of release of the goods indicated in the declaration for goods.
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Accounting for the import and export of goods in the statistics of mutual trade is carried out: for import - on the date of receipt of goods at the warehouse, for export - on the date of shipment of goods from the warehouse.
Accounting for the import and export of goods transported by pipeline transport (oil, gas and others) and power lines is carried out taking into account the specifics of their transportation and declaration in accordance with the procedure established by the legislation and (or) international treaties of the state - a member of the Customs Union.
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3.2. The initial data in the formation of statistics of mutual trade are the information contained in the documents provided by participants in foreign economic activity to the authorized bodies of the states - members of the Customs Union in the course of mutual trade.
The authorized bodies of the member states of the Customs Union may use other sources of information in order to compile statistics on mutual trade.
Accounting for the import and export of goods in the statistics of mutual trade is carried out: for import - at the time of receipt of goods at the warehouse, for export - at the time of shipment of goods from the warehouse.
Accounting for the import and export of goods transported by pipeline transport (oil, gas and others) and power lines is carried out taking into account the peculiarities of their transportation and declaration in accordance with the procedure established by the legislation and (or) international treaties of the state - a member of the Customs Union.
4. Scope of data
4.1. The customs statistics of foreign trade and statistics of mutual trade take into account all goods that are added to the stocks of material resources of the state - a member of the Customs Union and (or) deducted from them as a result of their importation into or their exportation from the territory of the state - a member of the Customs Union.
4.2. Goods in transit, goods temporarily admitted to the territory of a state - a member of the Customs Union or temporarily exported from the territory of a state - a member of the Customs Union (with the exception of goods intended for internal or external processing and imported (exported) for a period of more than one year), do not replenish and do not reduce the stocks of material resources of the state - a member of the Customs Union and are not subject to inclusion in the customs statistics of foreign trade and statistics of mutual trade.
5. Boundaries of the sphere statistical observation
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5.1. The boundaries of the sphere of statistical observation are understood as a statistical threshold - such a value of value, net tonnage, other indicators characterizing imported (exported) goods, below which they are not taken into account in the customs statistics of foreign trade and statistics of mutual trade.
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5.1. The boundaries of the sphere of statistical observation are understood as a statistical threshold - such a minimum value of value, net tonnage, and other indicators characterizing imported (exported) goods, below which they are not taken into account in the customs statistics of foreign trade and statistics of mutual trade.
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5.2. Cost and quantity thresholds for accounting for goods in the customs statistics of foreign trade and statistics of mutual trade are established in accordance with the legislation of the state - a member of the Customs Union.
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5.2. The cost and quantity thresholds for accounting for goods in the customs statistics of foreign trade are established by the customs legislation of the Customs Union, in the statistics of mutual trade - by the legislation of the state - a member of the Customs Union.
6. Accounting system
6.1. In the customs statistics of foreign trade and statistics of mutual trade, import and export of goods are recorded on the basis of a common system of trade records.
6.2. At common system accounting in the customs statistics of foreign trade are taken into account:
6.2.1. import:
1) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure for release for domestic consumption;
2) goods imported into the territory of a state - a member of the Customs Union and placed under the customs procedure of re-import;
3) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure for processing in the customs territory;
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4) goods imported into the territory of a member state of the Customs Union after the completion of the customs procedure for processing outside the customs territory;
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4) goods imported into the territory of a state - a member of the Customs Union after the performance of the customs procedure for processing outside the customs territory;
5) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure for processing for domestic consumption;
6) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure of a customs warehouse;
7) goods imported into the territory of a state - a member of the Customs Union and placed under the customs procedure of refusal in favor of the state;
8) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure of duty-free trade;
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9) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure of temporary importation (admission) for a period of one year or more;
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9) goods imported into the territory of a state - a member of the Customs Union and placed under the customs procedure of temporary import for a period of one year or more;
10) goods imported into the territory of a state - a member of the Customs Union and placed under the customs procedure of a free customs zone;
11) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure of a free warehouse;
6.2.2. export:
1) goods exported from the territory of a state - a member of the Customs Union and placed under the customs procedure for export;
2) goods exported from the territory of a state - a member of the Customs Union after the completion of the customs procedure for processing in the customs territory;
3) goods exported from the territory of a state - a member of the Customs Union after the completion of the customs procedure for processing for domestic consumption;
4) goods exported from the territory of a member state of the Customs Union and placed under the customs procedure for processing outside the customs territory;
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5) goods exported from the territory of a state - a member of the Customs Union and placed under the customs procedure for re-export, with the exception of goods exported after temporary storage in the territory of a state - a member of the Customs Union;
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6) goods exported from the territory of a state - a member of the Customs Union after placing them under the customs procedure of duty-free trade;
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6) goods exported from the territory of a state - a member of the Customs Union and placed under the customs procedure of duty-free trade and sold to individuals leaving the territory of a state - a member of the Customs Union;
7) goods exported from the territory of a member state of the Customs Union and placed under the customs procedure of temporary export for a period of one year or more;
8) goods exported from the territory of a state - a member of the Customs Union after the completion of the customs procedure of a free warehouse;
9) goods exported from the territory of a state - a member of the Customs Union after the completion of the customs procedure of a free customs zone.
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6.3. The statistics of mutual trade take into account all goods imported into the territory of a state - a member of the Customs Union from the territory of other states - members of the Customs Union or exported from the territory of a state - a member of the Customs Union to the territory of other states - members of the Customs Union, with the exception of goods specified in clause 6.4 Methodologies.
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6.3. The statistics of mutual trade take into account all goods imported into the territory of a state - a member of the Customs Union from the territory of other states - members of the Customs Union or exported from the territory of a state - a member of the Customs Union to the territory of other states - members of the Customs Union, with the exception of goods specified in clause 6.4 .
6.4. The following categories of goods are not taken into account in the customs statistics of foreign trade and statistics of mutual trade under the common accounting system:
1) goods transported in transit through the territory of a state - a member of the Customs Union;
2) goods temporarily imported (exported) for a period of less than one year;
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3) Excluded.
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3) goods placed in a customs warehouse, a free warehouse, a free customs zone and intended for export outside the territory of a member state of the Customs Union;
4) foreign goods destroyed on the territory of a state - a member of the Customs Union.
7. Goods subject to accounting
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The paragraph is invalid.
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Certain categories of goods, listed below, have features of the movement of goods that must be taken into account when they are included in the customs statistics of foreign trade of a member state of the Customs Union.
7.1. In the customs statistics of foreign trade and statistics of mutual trade, among others, the following categories of goods should be taken into account:
1) non-monetary gold, precious metals that do not act as a means of payment, securities, banknotes and coins that are not in circulation;
2) goods sold on the accounts of the state, which include goods for civil and military purposes, for example, when governments carry out regular commercial transactions; goods supplied under the state foreign aid programs; war reparations and restitution;
4) goods received as a gift;
5) goods temporarily imported (exported) for a period of one year or more;
6) goods imported (exported) under a financial lease (leasing) agreement;
7) military and dual-use goods;
8) goods imported (exported) under consignment agreements;
9) goods imported (exported) under barter agreements;
10) goods imported (exported) for the purpose of their processing, as well as products of processing;
11) goods imported (exported) as contributions to statutory funds;
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12) goods produced and exported by foreign legal entities operating on the territory of a member state of the Customs Union;
13) information media, recorded and unrecorded;
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12) goods own production enterprises with foreign investments;
13) goods used as carriers of information and means software, such as packaged sets of floppy disks or CDs containing computer programs and/or data, audio and video materials intended for general or commercial use (but not custom-made);
14) returned goods. Goods previously exported and accounted for in exports and then returned are treated as imports. Similarly, previously imported and returned goods are treated as exports;
15) goods imported (exported) as a result of transactions between parent corporations and enterprises of their direct investment (branches/offices);
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16) caught fish and seafood, manufactured fish products, minerals extracted from the seabed, salvaged cargo:
purchased (unloaded) from a foreign ship on the high seas or in a port of a state - a member of the Customs Union - are taken into account in imports;
sold (unloaded) to a foreign ship on the high seas or in a foreign port - are accounted for in exports;
17) bunker fuel, ballast, fastening equipment, on-board stores and other materials:
purchased for a vessel or aircraft of a member state of the Customs Union outside the territory of a state - a member of the Customs Union or purchased (unloaded) from a foreign vessel or aircraft in a port of a state - a member of the Customs Union - are taken into account in imports;
sold (unloaded) for a foreign ship or aircraft on the territory of a state - a member of the Customs Union or sold (unloaded) from a ship or aircraft of a state - a member of the Customs Union in a foreign port - are taken into account in export;
18) goods sent by international by mail or through courier service, including transactions made using electronic means (electronic commerce);
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16) fish, fish products, seafood, minerals from the seabed, caught (extracted) and salvaged cargo, unloaded from a foreign ship in a port of a state - a member of the Customs Union or purchased by a ship of a state - a member of the Customs Union on the high seas from a foreign ship, as well as sold In the open sea;
17) bunker fuel, ballast, on-board stores and other materials are taken into account when they are sold to foreign watercraft and aircraft in the territory of a state - a member of the Customs Union, as well as when they are purchased by water and aircraft of a state - a member of the Customs Union from foreign watercraft and aircraft on the territory of a state - a member of the Customs Union or unloaded from foreign ships and aircraft in the port of a state - a member of the Customs Union;
18) goods sent by international mail;
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19) vehicles imported (exported) by individuals of a member state of the Customs Union for the purpose of permanent placement.
8. Goods not subject to accounting
8.1. The following categories of goods are not taken into account in the customs statistics of foreign trade and statistics of mutual trade:
8.1.1. goods whose value does not exceed the statistical threshold;
8.1.2. monetary gold, national and foreign currency (except for those used for numismatic purposes), securities put into circulation;
8.1.3. goods that are not the subject of commercial transactions:
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1) imported (exported) by individuals for their own use, in quantitative or value terms not exceeding the norms established by the customs legislation of the Customs Union;
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1) imported (exported) by individuals for their own use, in quantitative or value terms not exceeding the norms established by the legislation of the state - a member of the Customs Union;
2) periodicals(newspapers, magazines) sent by direct subscription to individuals;
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3) goods imported (or purchased in the territory of a state - a member of the Customs Union) to ensure the activities of diplomatic missions, consular offices, other official representations of foreign states, international organizations;
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3) goods purchased by diplomatic or other representations of foreign states, armed forces, scientific organizations on the territory of a state - a member of the Customs Union for their own needs;
4) goods temporarily imported (exported) for a period of less than one year;
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5) goods exported to ensure the activities of diplomatic missions, consular offices, other official representations of the state - a member of the Customs Union abroad, as well as exported international organizations;
6) goods transported by pipeline transport, necessary for carrying out its commissioning;
7) supplies-goods to ensure normal operation and Maintenance ships, aircraft and trains engaged in international transportation, intended for consumption by passengers and crew members, as well as intended for sale to passengers and crew members;
8) ships and aircraft imported (exported) for maintenance purposes;
10) goods intended for demonstration and (or) use during exhibition and fair events, as well as cultural, sports, entertainment and other events;
11) goods supplied on account of a pledge;
13) reusable shipping container;
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15) Excluded.
16) Excluded.
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15) goods exported and accounted for in the export of a state - a member of the Customs Union, when changing the customs procedure in the customs statistics of foreign trade are not re-recorded (without changing the direction of movement of goods);
16) goods imported and accounted for in the import of a state - a member of the Customs Union, when changing the customs procedure in the customs statistics of foreign trade are not re-recorded (without changing the direction of movement of goods).
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8.1.4. goods moved between a state - a member of the Customs Union and its territorial enclaves, artificial islands, installations, structures, other objects located outside its territory, in respect of which this state has exclusive jurisdiction;
8.1.5. goods exported and accounted for in the export of a state - a member of the Customs Union, when changing the customs procedure in the customs statistics of foreign trade are not re-recorded (without changing the direction of movement of goods);
8.1.6. goods imported and accounted for in the import of a state - a member of the Customs Union, when changing the customs procedure in the customs statistics of foreign trade are not re-recorded (without changing the direction of movement of goods).
9. Classification of goods
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For the purposes of maintaining customs statistics of foreign trade and statistics of mutual trade, the unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union (hereinafter - TN VED CU) is used.
The structure of the classification groupings of the TN VED CU, the names of their structural elements and the sources for the formation of positions are given in the table:
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For the purposes of maintaining customs statistics of foreign trade and statistics of mutual trade, the classifier is the unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union (hereinafter referred to as TN VED CU).
TN VED CU is based on the Harmonized Commodity Description and Coding System of the World Customs Organization (hereinafter referred to as HS) and the Commodity Nomenclature for Foreign Economic Activity of the Commonwealth of Independent States (hereinafter referred to as TN VED CIS).
The structure of the classification groupings of the TN VED CU of the Customs Union, the names of their structural elements and the sources for the formation of positions are given in the table:
| Name structural element |
Subheading | |||||||||
| subposition | ||||||||||
| heading | ||||||||||
| Group | ||||||||||
| Code digit | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| Source formation positions |
HS | |||||||||
| Combined nomenclature of the European Union (In most cases) |
||||||||||
| TN VED CIS | ||||||||||
| TN VED TS | ||||||||||
10. Main indicators
10.1. For the formation of customs statistics of foreign trade, the following main indicators are used:
1) product code according to TN VED CU (10 characters);
4) reporting period (month);
6) net weight (kg);
7) gross weight (kg);
8) code of an additional unit of measure according to the TN VED TS;
9) the quantity of goods in an additional unit of measure;
10) country of destination;
11) country of origin;
12) country of departure;
13) trading country;
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14) mode of transport on the border of the state - a member of the Customs Union;
15) administrative and territorial affiliation of a participant in foreign economic activity of a state - a member of the Customs Union (the indicator is used at the discretion of the authorized body of a state - a member of the Customs Union);
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14) type of transport at the border;
15) territorial and administrative division (at the discretion of the authorized bodies of the states - members of the Customs Union);
16) the nature of the transaction;
17) customs procedure;
18) features of the movement of goods.
10.2. The following main indicators are used to compile mutual trade statistics:
1) product code according to TN VED CU;
2) the name of the goods according to the TN VED CU;
4) reporting period (month);
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5) the statistical cost of the goods (or the cost of the goods - at the discretion of the authorized body of the state - a member of the Customs Union) (in US dollars, national currency);
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5) statistical cost (cost - at the discretion of the authorized bodies of the states - members of the Customs Union) (in US dollars, national currency);
6) net weight (kg);
7) code of an additional unit of measure according to the TN VED TS;
8) quantity of goods in an additional unit of measurement;
9) country of destination;
10) country of origin;
11) country of departure;
12) trading country;
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13) the nature of the transaction (the indicator is used at the discretion of the authorized bodies of the member states of the Customs Union).
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14) type of transport at the border of the state - a member of the Customs Union (the indicator is used at the discretion of the authorized body of the state - a member of the Customs Union);
15) administrative and territorial affiliation of a participant in foreign economic activity of a state - a member of the Customs Union (the indicator is used at the discretion of the authorized body of the state - a member of the Customs Union).
11. Valuation of goods
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11.1. Statistical cost of goods - the cost of goods, expressed in US dollars, reduced to a single price basis (for exported goods - according to the FOB price type, imported - according to the CIF price type). The conversion of the cost into US dollars is carried out at the rate established by the national (central) bank of the state - a member of the Customs Union:
in the customs statistics of foreign trade - on the date of registration of the declaration for goods;
in the statistics of mutual trade - on the date of receipt of goods at the warehouse when importing, on the date of shipment of goods from the warehouse when exporting.
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11.1. Statistical cost of goods - the cost of goods, expressed in US dollars, reduced to a single price basis (for exported goods - according to the FOB price type, imported - according to the CIF price type). Recalculation of the cost into US dollars is carried out at the rate established by the National (Central) Bank of the state - a member of the Customs Union:
in the customs statistics of foreign trade - on the day of registration of the declaration for goods;
in the statistics of mutual trade - at the time of receipt of goods at the warehouse during import, at the time of shipment of goods from the warehouse during export.
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11.2. The basic conditions for the delivery of goods are determined in accordance with international rules interpretation of trade terms (Incoterms) developed by the International Chamber of Commerce.
The statistical value of exported goods in circumstances where neither FOB nor FSA prices apply (for example, when goods are exported by rail or pipeline) is calculated in DAP (delivery at the point) prices at the border of the exporting country.
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11.3. The statistical value of exported goods leaving by water is calculated in FOB (free on board) prices at the point of exit of the exporting country.
If the goods are exported by other modes of transport and FOB prices are not applicable, FCA ("free carrier") prices apply at the point of exit of the exporting country.
The statistical value of exported goods in circumstances where neither FOB nor FSA prices apply (for example, when goods are exported by rail or pipeline) is calculated at DAF (delivered at border) prices of the exporting country.
11.4. The statistical value of imported goods brought in by water is calculated in CIF (Cost, Insurance, Freight) prices at the port of entry of the importing country.
The statistical value of imported goods, if imported by other modes of transport and if CIF prices are not applicable, is determined at CIP (“carriage and insurance paid”) prices at the point of entry of the importing country.
11.5. Statistical cost individual goods determined according to the following:
1) non-monetary gold, precious metals, precious stones, collection coins made of precious metals that do not act as a means of payment are accounted for at their commercial value;
2) securities, banknotes and coins that are not in circulation are accounted for at the cost of paper, metal and the cost of their printing and stamping, and not at their face value;
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3) recorded media are taken into account according to total cost information carrier and the information contained on it;
4) goods imported (exported) after processing (processed products) are recorded according to their full cost(value of goods exported (imported) for processing, value added as a result of processing, including the cost of processing services).
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3) goods used as information carriers and software tools, such as packaged sets of floppy disks or CDs with computer programs and (or) data recorded on them, audio and video materials intended for general or commercial use (but not developed on an individual order) are taken into account on the basis of the sum of the cost of the information carrier (floppy disk, CD, etc.) and the cost of the information itself;
4) goods imported (exported) for processing, as well as processed products, are recorded at their full value, and not at the value added in the process of processing.
12. Quantitative accounting of goods
12.1. In the customs statistics of foreign trade and statistics of mutual trade, the units of quantitative accounting specified in the FEACN of the Customs Union are used.
12.2. Weight figures are taken into account on the basis of net weight, in kilograms.
12.2.1. Net weight:
1) for goods transported in packaged form:
The mass of goods, taking into account only the primary packaging, if in such packaging, based on consumer properties, the goods are presented for retail and the primary packaging cannot be separated from the product before its consumption without violating the consumer properties of the product;
The weight of the goods excluding any packaging in all cases;
2) for goods transported without packaging (in bulk, in bulk, in bulk) or by pipeline - the total mass of goods.
12.2.2. The term "packaging" refers to any articles and materials used or intended for packing, protecting, accommodating and securing or separating goods, with the exception of packaging materials (straw, paper, fiberglass, shavings and others) imported in bulk.
12.3. For individual goods, the quantity is also recorded in additional units of measurement (pieces, liters, cubic meters, and others) provided for by the FEACN of the Customs Union.
13. Partner countries
13.1. In the customs statistics of foreign trade, partner countries are:
1) when importing - the country of origin of the goods;
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2) when exporting - the country of destination (the country of the last known destination) of the goods.
13.2. Accounting for the import of goods is carried out according to the country of departure, in the following cases:
1) for goods whose country of origin is unknown;
3) for goods whose country of origin is one of the member states of the Customs Union;
4) for goods included in group 97 of the TN VED CU (works of art, collectibles and antiques).
13.3. Accounting for imports of goods is carried out by trading country, if the country of origin and the country of departure are unknown.
13.4. Export of goods is recorded by trading country if the country of destination is unknown.
13.5. In the statistics of mutual trade between the member states of the Customs Union, partner countries are:
1) when importing - the country of departure of the goods;
13.7. "Trading country" - a country in whose territory a legal or individual who sold or bought a product.
13.8. "Country of origin of the goods" - the country in which the goods were completely produced or subjected to sufficient processing in accordance with the criteria or procedure determined by the customs legislation of the Customs Union.
13.9. "Country of departure of the goods" - the country from which the international transportation goods, information about which is given in the transport (transportation) documents.
14. Dissemination of data
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14.1. The data of customs statistics of foreign trade and statistics of mutual trade are disseminated on a regular basis by posting them on the official websites (portals) of the authorized bodies of the member states of the Customs Union, as well as by publishing them in statistical bulletins and collections.
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14.1. The data of customs statistics of foreign trade and statistics of mutual trade are disseminated on a regular basis by issuing statistical bulletins and collections, as well as posting on official websites (portals) of authorized bodies.
14.2. In order to increase confidence in the published data of customs statistics of foreign trade and mutual trade statistics and for their correct interpretation:
1) statistical publications include information on sources and methods of data collection;
2) the timing of data publication is announced in advance;
3) the data is regularly updated.
14.3. The data of customs statistics of foreign trade and statistics of mutual trade are distributed in the following sections:
1) import and export of goods in general, as well as in the context of partner countries and groups of countries;
2) the structure of imports and exports of goods in value terms;
3) import and export of goods in physical and value terms;
15. Confidentiality of information
15.1. Information on foreign and mutual trade provided by government bodies, enterprises, institutions, organizations and citizens, is used solely for the purpose of compiling official statistics of the member states of the Customs Union.
15.2. Information on imported (exported) goods in relation to participants in foreign economic activity is considered confidential.
Confidential information in accordance with the procedure established by the legislation of the state - a member of the Customs Union, may include other data of customs statistics of foreign trade and statistics of mutual trade.
15.3. In order to avoid distortions of statistical data on foreign trade of a member state of the Customs Union caused by the application of the confidentiality regime, as well as in order to maintain the completeness of the coverage of published data in the customs statistics of foreign and mutual trade statistics, a number of special techniques developed by the authorized body of the state - a member of the Customs Union are used. , allowing not to highlight confidential information in the general array of provided and published data.
15.4. Providing information about export-import transactions of specific participants in foreign economic activity is prohibited, except as provided by the legislative acts of the state - a member of the Customs Union.
15.5. Protection of confidential information from disclosure, distribution or falsification is guaranteed by the authorized body of the state - a member of the Customs Union.
16. Ensuring comparability of data
16.1. The presence of discrepancies in the data on trade of the member states of the Customs Union with other countries can be caused by various reasons:
1) the trade accounting system used;
2) features of the valuation of exports and imports of goods;
3) the applicable criteria for determining partner countries;
4) difference in the moment of accounting for goods;
5) difference in approaches to coding goods;
6) the principles used for accounting for confidential data;
7) the existence of different thresholds for statistical observation;
8) peculiarities of accounting for individual goods;
9) the presence of facts of false declaration of goods.
16.2. In order to ensure the reliability of the data of customs statistics of foreign trade of the state - a member of the Customs Union with third countries, as well as statistics of mutual trade of the state - a member of the Customs Union, the authorized bodies of the states - members of the Customs Union carry out work on a comparative analysis of the results of trade and identify, based on a comparative analysis, the causes of possible discrepancies.
EURASIAN ECONOMIC COMMUNITY
COMMISSION OF THE CUSTOMS UNION
DECISION N 525
ABOUT A UNIFIED METHODOLOGY FOR KEEPING CUSTOMS STATISTICS
FOREIGN TRADE AND MUTUAL TRADE STATISTICS
OF THE MEMBER STATES OF THE CUSTOMS UNION
The Commission of the Customs Union decided:
approve the Unified Methodology for Maintaining Customs Statistics of Foreign Trade and Statistics of Mutual Trade of the Member States of the Customs Union.
(Signatures)
UNIFIED METHODOLOGY
KEEPING CUSTOMS STATISTICS OF FOREIGN TRADE AND STATISTICS
OF MUTUAL TRADE OF THE MEMBER STATES OF THE CUSTOMS UNION
1. General Provisions
1.1. The purpose of the Unified Methodology of Customs Statistics of Foreign Trade and Statistics of Mutual Trade of the Member States of the Customs Union (hereinafter referred to as the Methodology) is to determine the procedure for the formation, maintenance and dissemination of customs statistics of foreign trade of the Member States of the Customs Union with third countries and statistics of mutual trade between the Member States of the Customs Union. union that meet the needs of legislative and executive authorities, other users, including international economic organizations.
1.2. The Methodology sets out the main rules for recording data on foreign and mutual trade of the Member States of the Customs Union.
1.3. This Methodology has been developed in accordance with the provisions contained in the official publication of the UN Statistics Division "Statistics of International Merchandise Trade: Concepts and Definitions" (1998) and the provisions of the Customs Code of the Customs Union.
1.4. Customs statistics of foreign trade and statistics of mutual trade take into account trade in goods.
1.5. Customs statistics of foreign trade and statistics of mutual trade are designed to provide a complete and reliable record of data on foreign and mutual trade in goods in order to solve the following tasks:
1) analysis of the main trends, structure and dynamics of foreign trade flows;
2) analysis of the results of the application of measures of tariff and non-tariff regulation of foreign economic activity;
3) development and decision-making in the field of foreign trade policy;
4) control over the receipt of customs payments to the budgets of the Member States of the Customs Union;
5) development of the balance of payments and the system of national accounts;
6) forecasting macroeconomic indicators;
7) calculation of indices of physical volume, average prices and cost volume;
8) assistance in the development of foreign economic activity, expansion of foreign trade relations.
2. Basic terms
This Methodology uses the terms of the Customs Code of the Customs Union, as well as the main terms that have the following meanings:
2.1. "foreign trade of the Customs Union" - trade of the Member States of the Customs Union with third countries;
2.2. "mutual trade of the Customs Union" - trade between the Member States of the Customs Union;
2.3. "statistical territory" - the territory of a member state of the Customs Union, in respect of which the collection of statistical data is carried out. At the same time, the border of the statistical territory is the state border of a member state of the Customs Union;
2.4. "import of goods" - the importation into the territory of a member state of the Customs Union of goods that are added to the stocks of material resources of a member state of the Customs Union;
2.5. "export of goods" - the export from the territory of a member state of the Customs Union of goods that reduce
Pages: 1 ...
| From the Republic of Belarus | From the Republic of Kazakhstan | From the Russian Federation |
| (signature) | (signature) | (signature) |
| S.RUMAS | U.SHUKEYEV | I. SHUVALOV |
APPROVED
Decision of the Commission of the Customs Union
dated January 28, 2011 N 525
UNIFIED METHODOLOGY
KEEPING CUSTOMS STATISTICS OF FOREIGN TRADE AND STATISTICS OF MUTUAL TRADE OF STATES - MEMBER OF THE CUSTOMS UNION
(as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
1. General Provisions
1.1. The purpose of the Unified Methodology of Customs Statistics of Foreign Trade and Statistics of Mutual Trade of the Member States of the Customs Union (hereinafter referred to as the Methodology) is to determine the procedure for the formation, maintenance and dissemination of customs statistics of foreign trade of the Member States of the Customs Union with third countries and statistics of mutual trade between the Member States of the Customs Union. union that meet the needs of legislative and executive authorities, other users, including international economic organizations.
1.2. The Methodology sets out the basic rules for recording data on foreign and mutual trade of the member states of the Customs Union.
1.3. The methodology was developed in accordance with the provisions contained in the official publication of the Statistics Division of the Department of Economic and Social Affairs of the UN Secretariat "Statistics of international merchandise trade: concepts and definitions" (1998), the provisions of the Customs code Customs Union, Agreements on maintaining customs statistics of foreign and mutual trade in goods of the Customs Union dated January 25, 2008 and updated in accordance with the provisions contained in the official publication of the Statistics Division of the Department of Economic and Social Affairs of the UN Secretariat "Statistics of international trade in goods: concepts and definitions, 2010" . (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
1.4. Customs statistics of foreign trade and statistics of mutual trade take into account trade in goods.
1.5. Customs statistics of foreign trade and statistics of mutual trade are designed to provide a complete and reliable record of data on foreign and mutual trade in goods in order to solve the following tasks:
1) analysis of the main trends, structure and dynamics of foreign trade flows;
2) analysis of the results of the application of measures of tariff and non-tariff regulation of foreign economic activity;
3) development and decision-making in the field of foreign trade policy;
4) control over the receipt of customs payments to the budgets of the member states of the Customs Union;
5) development of the balance of payments and the system of national accounts;
6) forecasting macroeconomic indicators;
7) calculation of indices of physical volume, average prices and cost volume;
8) assistance in the development of foreign economic activity, expansion of foreign trade relations.
2. Basic terms
This Methodology uses the terms of the Customs code of the Customs Union, as well as the main terms that have the following meanings:
2.1. "foreign trade of the Customs Union" - trade of the member states of the Customs Union with third countries;
2.2. "mutual trade of the Customs Union" - trade between the member states of the Customs Union;
2.3. "statistical territory" - the territory of a state - a member of the Customs Union, in respect of which the collection of statistical data is carried out; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
2.4. "import of goods" - importation into the territory of a state - a member of the Customs Union of goods that are added to the stocks of material resources of a state - a member of the Customs Union;
2.5. "export of goods" - export from the territory of a state - a member of the Customs Union of goods that reduce the stocks of material resources of a state - a member of the Customs Union;
2.6. "authorized bodies of the states - members of the Customs Union" - the state administration bodies of the states - members of the Customs Union, which are entrusted with the functions of maintaining and providing to the Eurasian Economic Commission and to each other data on customs statistics of foreign trade and statistics of mutual trade. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
3. Sources of formation
3.1. The initial data in the formation of customs statistics of foreign trade are the information contained in the declarations for goods and other documents provided to the customs authorities. The authorized bodies of the member states of the Customs Union may use other sources of information in order to compile customs statistics of foreign trade. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
In the customs statistics of foreign trade, the accounting of imports and exports for water, rail, road, air transportation when declaring goods is carried out according to the date of release of the goods indicated in the declaration for goods.
Accounting for the import and export of goods transported by pipeline transport (oil, gas and others) and power lines is carried out taking into account the specifics of their transportation and declaration in accordance with the procedure established by the customs legislation of the Customs Union and (or) international treaties of the state - a member of the Customs Union . (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
3.2. The initial data in the formation of statistics of mutual trade are the information contained in the documents provided by participants in foreign economic activity to the authorized bodies of the states - members of the Customs Union in the course of mutual trade.
The authorized bodies of the member states of the Customs Union may use other sources of information in order to compile statistics on mutual trade.
Accounting for the import and export of goods in the statistics of mutual trade is carried out: for import - on the date of receipt of goods at the warehouse, for export - on the date of shipment of goods from the warehouse. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
Accounting for the import and export of goods transported by pipeline transport (oil, gas and others) and power lines is carried out taking into account the specifics of their transportation and declaration in accordance with the procedure established by the legislation and (or) international treaties of the state - a member of the Customs Union. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
4. Scope of data
4.1. The customs statistics of foreign trade and statistics of mutual trade take into account all goods that are added to the stocks of material resources of the state - a member of the Customs Union and (or) deducted from them as a result of their importation into or their exportation from the territory of the state - a member of the Customs Union.
4.2. Goods in transit, goods temporarily admitted to the territory of a state - a member of the Customs Union or temporarily exported from the territory of a state - a member of the Customs Union (with the exception of goods intended for internal or external processing and imported (exported) for a period of more than one year), do not replenish and do not reduce the stocks of material resources of the state - a member of the Customs Union and are not subject to inclusion in the customs statistics of foreign trade and statistics of mutual trade.
5. Limits of the sphere of statistical observation
5.1. The boundaries of the sphere of statistical observation are understood as a statistical threshold - such a value of value, net tonnage, other indicators characterizing imported (exported) goods, below which they are not taken into account in the customs statistics of foreign trade and statistics of mutual trade. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
5.2. Cost and quantity thresholds for accounting for goods in the customs statistics of foreign trade and statistics of mutual trade are established in accordance with the legislation of the state - a member of the Customs Union. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
6. Accounting system
6.1. In the customs statistics of foreign trade and statistics of mutual trade, import and export of goods are recorded on the basis of a common system of trade records.
6.2. Under the general accounting system in the customs statistics of foreign trade, the following are taken into account:
6.2.1. import:
1) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure for release for domestic consumption;
2) goods imported into the territory of a state - a member of the Customs Union and placed under the customs procedure of re-import;
3) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure for processing in the customs territory;
4) goods imported into the territory of a member state of the Customs Union after the completion of the customs procedure for processing outside the customs territory; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
5) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure for processing for domestic consumption;
6) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure of a customs warehouse;
7) goods imported into the territory of a state - a member of the Customs Union and placed under the customs procedure of refusal in favor of the state;
8) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure of duty-free trade;
9) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure of temporary importation (admission) for a period of one year or more; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
10) goods imported into the territory of a state - a member of the Customs Union and placed under the customs procedure of a free customs zone;
11) goods imported into the territory of a member state of the Customs Union and placed under the customs procedure of a free warehouse;
6.2.2. export:
1) goods exported from the territory of a state - a member of the Customs Union and placed under the customs procedure for export;
2) goods exported from the territory of a state - a member of the Customs Union after the completion of the customs procedure for processing in the customs territory;
3) goods exported from the territory of a state - a member of the Customs Union after the completion of the customs procedure for processing for domestic consumption;
4) goods exported from the territory of a member state of the Customs Union and placed under the customs procedure for processing outside the customs territory;
5) goods exported from the territory of a state - a member of the Customs Union and placed under the customs procedure for re-export, with the exception of goods exported after temporary storage in the territory of a state - a member of the Customs Union; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
6) goods exported from the territory of a state - a member of the Customs Union after placing them under the customs procedure of duty-free trade; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
7) goods exported from the territory of a member state of the Customs Union and placed under the customs procedure of temporary export for a period of one year or more;
8) goods exported from the territory of a state - a member of the Customs Union after the completion of the customs procedure of a free warehouse;
9) goods exported from the territory of a state - a member of the Customs Union after the completion of the customs procedure of a free customs zone.
6.3. The statistics of mutual trade take into account all goods imported into the territory of a state - a member of the Customs Union from the territory of other states - members of the Customs Union or exported from the territory of a state - a member of the Customs Union to the territory of other states - members of the Customs Union, with the exception of goods specified in clause 6.4 Methodologies. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
6.4. The following categories of goods are not taken into account in the customs statistics of foreign trade and statistics of mutual trade under the common accounting system:
1) goods transported in transit through the territory of a state - a member of the Customs Union;
2) goods temporarily imported (exported) for a period of less than one year;
3) the subparagraph is excluded. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
4) foreign goods destroyed on the territory of a state - a member of the Customs Union.
7. Goods subject to accounting
7.1. In the customs statistics of foreign trade and statistics of mutual trade, among others, the following categories of goods should be taken into account:
1) non-monetary gold, precious metals that do not act as a means of payment, securities, banknotes and coins that are not in circulation;
2) goods traded against government accounts, which include civil and military goods, for example, in regular commercial transactions by governments; goods supplied under the state foreign aid programs; war reparations and restitution;
3) gratuitous, humanitarian and technical assistance; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
4) goods received as a gift;
5) goods temporarily imported (exported) for a period of one year or more;
6) goods imported (exported) under a financial lease (leasing) agreement;
7) military and dual-use goods;
8) goods imported (exported) under consignment agreements;
9) goods imported (exported) under barter agreements;
10) goods imported (exported) for the purpose of their processing, as well as products of processing;
11) goods imported (exported) as contributions to statutory funds;
12) goods produced and exported by foreign legal entities operating in the territory of a state - a member of the Customs Union; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
13) information media, recorded and unrecorded; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
14) returned goods. Goods previously exported and accounted for in exports and then returned are treated as imports. Similarly, previously imported and returned goods are treated as exports;
15) goods imported (exported) as a result of transactions between parent corporations and enterprises of their direct investment (branches/departments);
16) caught fish and seafood, manufactured fish products, minerals extracted from the seabed, salvaged cargo: (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
purchased (unloaded) from a foreign ship on the high seas or in a port of a state - a member of the Customs Union - are taken into account in imports; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
sold (unloaded) to a foreign ship on the high seas or in a foreign port - are accounted for in exports; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
17) bunker fuel, ballast, fastening equipment, on-board stores and other materials: (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
purchased for a ship or aircraft of a member state of the Customs Union outside the territory of a state - a member of the Customs Union, or acquired (unloaded) from a foreign ship or aircraft in a port of a state - a member of the Customs Union - are considered in imports; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
sold (unloaded) for a foreign ship or aircraft on the territory of a state - a member of the Customs Union or sold (unloaded) from a ship or aircraft of a state - a member of the Customs Union in a foreign port - are taken into account in export; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
18) goods sent by international postal items or through a courier service, including for transactions made using electronic means (electronic commerce); (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
19) vehicles imported (exported) by individuals of a state - a member of the Customs Union for the purpose of permanent placement. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
8. Goods not subject to accounting
8.1. The following categories of goods are not taken into account in the customs statistics of foreign trade and statistics of mutual trade:
8.1.1. goods whose value does not exceed the statistical threshold;
8.1.2. monetary gold, national and foreign currency (except for those used for numismatic purposes), securities put into circulation;
8.1.3. goods that are not the subject of commercial transactions:
1) imported (exported) by individuals for their own use, in quantitative or value terms not exceeding the norms established by the customs legislation of the Customs Union; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
2) periodicals (newspapers, magazines) sent by direct subscription to individuals;
3) goods imported (or purchased in the territory of a state - a member of the Customs Union) to ensure the activities of diplomatic missions, consular offices, other official representations of foreign states, international organizations; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
4) goods temporarily imported (exported) for a period of less than one year;
5) goods exported to ensure the activities of diplomatic missions, consular offices, other official representations of the state - a member of the Customs Union abroad, as well as exported by international organizations; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
6) goods transported by pipeline transport, necessary for carrying out its commissioning;
7) supplies-goods to ensure the normal operation and maintenance of watercraft, aircraft and trains engaged in international transportation, intended for consumption by passengers and crew members, as well as intended for sale to passengers and crew members;
8) ships and aircraft imported (exported) for maintenance purposes;
9) goods imported (exported) for the purpose of repair or maintenance; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
10) goods intended for demonstration and (or) use during exhibition and fair events, as well as cultural, sports, entertainment and other events;
11) goods supplied on account of a pledge;
12) samples and samples of goods; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
13) reusable shipping container;
14) goods imported (exported) on complaints;
15- 16) subparagraphs are excluded. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
8.1.4. goods moved between a state - a member of the Customs Union and its territorial enclaves, artificial islands, installations, structures, other objects located outside its territory, in respect of which this state has exclusive jurisdiction; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
8.1.5. goods exported and accounted for in the export of a state - a member of the Customs Union, when changing the customs procedure in the customs statistics of foreign trade are not re-recorded (without changing the direction of movement of goods); (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
8.1.6. goods imported and accounted for in the import of a state - a member of the Customs Union, when changing the customs procedure in the customs statistics of foreign trade are not re-recorded (without changing the direction of movement of goods). (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
9. Classification of goods
For the purposes of maintaining customs statistics of foreign trade and statistics of mutual trade, a single Commodity nomenclature foreign economic activity of the Customs Union (hereinafter - TN VED TS). (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
The structure of classification groups TN VED TS, the names of their structural elements and sources of formation of positions are given in the table: (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
| Structural element name | Subheading | |||||||||
| subposition | ||||||||||
| heading | ||||||||||
| Group | ||||||||||
| Code digit | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| Position formation source | HS | |||||||||
| Combined European Union nomenclature (in most cases) | ||||||||||
| TN VED CIS | ||||||||||
| TN VED TS | ||||||||||
10. Main indicators
10.1. For the formation of customs statistics of foreign trade, the following main indicators are used:
1) product code according to TN VED TS(10 characters);
4) reporting period (month);
5) the statistical value of the goods (in US dollars); (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
6) net weight (kg);
7) gross weight (kg);
8) additional unit code according to TN VED TS ;
9) the quantity of goods in an additional unit of measurement;
10) country of destination;
11) country of origin;
12) country of departure;
13) trading country;
14) mode of transport on the border of the state - a member of the Customs Union; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
15) administrative and territorial affiliation of a participant in foreign economic activity of a state - a member of the Customs Union (the indicator is used at the discretion of the authorized body of a state - a member of the Customs Union); (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
16) the nature of the transaction;
17) customs procedure;
18) features of the movement of goods.
10.2. The following main indicators are used to compile mutual trade statistics:
1) product code according to TN VED TS ;
2) product name according to TN VED TS ;
4) reporting period (month);
5) the statistical cost of the goods (or the cost of the goods - at the discretion of the authorized body of the state - a member of the Customs Union) (in US dollars, national currency); (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
6) net weight (kg);
7) additional unit code according to TN VED TS ;
8) quantity of goods in an additional unit of measurement;
9) country of destination;
10) country of origin;
11) country of departure;
12) trading country;
13) the nature of the transaction (the indicator is used at the discretion of the authorized bodies of the member states of the Customs Union); (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
14) type of transport at the border of the state - a member of the Customs Union (the indicator is used at the discretion of the authorized body of the state - a member of the Customs Union); (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
15) administrative and territorial affiliation of a participant in foreign economic activity of a state - a member of the Customs Union (the indicator is used at the discretion of the authorized body of the state - a member of the Customs Union). (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
11. Valuation of goods
11.1. Statistical cost of goods - the cost of goods, expressed in US dollars, reduced to a single price basis (for exported goods - according to the FOB price type, imported - according to the CIF price type). The conversion of the cost into US dollars is carried out at the rate established by the national (central) bank of the state - a member of the Customs Union: (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
in the customs statistics of foreign trade - on the date of registration of the declaration for goods; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
in the statistics of mutual trade - on the date of receipt of goods at the warehouse when importing, on the date of shipment of goods from the warehouse when exporting. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
11.2. The basic conditions for the delivery of goods are determined in accordance with the International Rules for the Interpretation of Trade Terms (Incoterms) developed by the International Chamber of Commerce. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
11.3. The statistical value of exported goods leaving by water is calculated in FOB (free on board) prices at the point of exit of the exporting country.
If the goods are exported by other modes of transport and FOB prices are not applicable, FCA ("free carrier") prices apply at the point of exit at the border of the exporting country. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
The statistical value of exported goods in circumstances where neither FOB nor FSA prices apply (for example, when goods are exported by rail or pipeline) is calculated in DAP (delivery at the point) prices at the border of the exporting country. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
11.4. The statistical value of imported goods brought in by water is calculated in CIF (Cost, Insurance, Freight) prices at the port of entry of the importing country.
The statistical value of imported goods, if imported by other modes of transport and if CIF prices are not applicable, is determined at CIP (“carriage and insurance paid”) prices at the point of entry of the importing country.
11.5. The statistical value of individual goods is determined according to the following:
1) non-monetary gold, precious metals, precious stones, collection coins made of precious metals that do not act as a means of payment are accounted for at their commercial value;
2) securities, banknotes and coins that are not in circulation are accounted for at the cost of paper, metal and the cost of their printing and stamping, and not at their face value;
3) recorded media are accounted for at the total cost of the media and the information it contains; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
4) goods imported (exported) after processing (processed products) are recorded at their full cost (the value of goods exported (imported) for processing, the value added as a result of processing, including the cost of processing services). (as amended by the Decision of the Board of the Eurasian Economic Commission
12.2.2. The term "packaging" refers to any articles and materials used or intended for packing, protecting, accommodating and securing or separating goods, with the exception of packaging materials (straw, paper, fiberglass, shavings and others) imported in bulk.
12.3. For individual goods, the quantity is also recorded in additional units of measurement (pieces, liters, cubic meters, etc.) TN VED TS.
13. Partner countries
13.1. In the customs statistics of foreign trade, partner countries are:
1) when importing - the country of origin of the goods;
2) when exporting - the country of destination (the country of the last known destination) of the goods. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
13.2. Accounting for the import of goods is carried out according to the country of departure, in the following cases:
1) for goods whose country of origin is unknown;
2) for goods placed under the customs procedure of re-import; (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
3) for goods whose country of origin is one of the member states of the Customs Union;
4) for items included in group 97 TN VED TS (works of art, collectibles and antiques).
13.3. Accounting for imports of goods is carried out by trading country, if the country of origin and the country of departure are unknown.
13.4. Export of goods is recorded by trading country if the country of destination is unknown.
13.5. In the statistics of mutual trade between the member states of the Customs Union, partner countries are:
1) when importing - the country of departure of the goods;
2) when exporting - the country of destination of the goods.
13.6. "Country of destination (country of last known destination) of the good" is the country where the good will be consumed, used or processed. If such country is unknown, the country to which the goods should be delivered. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
13.7. "Trading country" - a country in whose territory a legal or natural person is registered (permanently resides) who sold or bought goods.
13.8. "Country of origin of the goods" - the country in which the goods were completely produced or subjected to sufficient processing in accordance with the criteria or procedure determined by the customs legislation of the Customs Union.
13.9. "Country of departure of the goods" - the country from which the international carriage of goods has begun, information about which is given in the transport (transportation) documents.
14. Dissemination of data
14.1. The data of customs statistics of foreign trade and statistics of mutual trade are disseminated on a regular basis by posting them on the official websites (portals) of the authorized bodies of the member states of the Customs Union, as well as by publishing them in statistical bulletins and collections. (as amended by the Decision of the Board of the Eurasian Economic Commission dated 19.03.2013 N 50)
14.2. In order to increase confidence in the published data of customs statistics of foreign trade and mutual trade statistics and for their correct interpretation:
1) statistical publications include information on sources and methods of data collection;
2) the timing of data publication is announced in advance;
3) the data is regularly updated.
14.3. The data of customs statistics of foreign trade and statistics of mutual trade are distributed in the following sections:
1) import and export of goods in general, as well as in the context of partner countries and groups of countries;
2) the structure of imports and exports of goods in value terms;
3) import and export of goods in physical and value terms;
15. Confidentiality of information
15.1. Information on foreign and mutual trade provided by state bodies, enterprises, institutions, organizations and citizens is used solely for the purpose of compiling official statistics of the member states of the Customs Union.
15.2. Information on imported (exported) goods in relation to participants in foreign economic activity is considered confidential.
Confidential information in accordance with the procedure established by the legislation of the state - a member of the Customs Union, may include other data of customs statistics of foreign trade and statistics of mutual trade.
15.3. In order to avoid distortions of statistical data on foreign trade of a member state of the Customs Union caused by the application of the confidentiality regime, as well as in order to maintain the completeness of the coverage of published data in the customs statistics of foreign and mutual trade statistics, a number of special techniques developed by the authorized body of the state - a member of the Customs Union are used. , allowing not to highlight confidential information in the general array of provided and published data.
15.4. Providing information about export-import transactions of specific participants in foreign economic activity is prohibited, except as provided by the legislative acts of the state - a member of the Customs Union.
15.5. Protection of confidential information from disclosure, distribution or falsification is guaranteed by the authorized body of the state - a member of the Customs Union.
16. Ensuring comparability of data
16.1. The presence of discrepancies in the data on trade of the member states of the Customs Union with other countries can be caused by various reasons:
1) the trade accounting system used;
2) features of the valuation of exports and imports of goods;
3) the applicable criteria for determining partner countries;
4) difference in the moment of accounting for goods;
5) difference in approaches to coding goods;
6) the principles used for accounting for confidential data;
7) the existence of different thresholds for statistical observation;
8) peculiarities of accounting for individual goods;
9) the presence of facts of false declaration of goods.
16.2. In order to ensure the reliability of the data of customs statistics of foreign trade of the state - a member of the Customs Union with third countries, as well as statistics of mutual trade of the state - a member of the Customs Union, the authorized bodies of the states - members of the Customs Union carry out work on a comparative analysis of the results of trade and identify, based on a comparative analysis, the causes of possible discrepancies.
