Krasnoyarsk, Russian Federation
Krasnoyarsk, Krasnoyarsk, Russian Federation
Siberian Federal University
Krasnoyarsk, Krasnoyarsk, Russian Federation
Krasnoyarsk, Russian Federation
Krasnoyarsk, Russian Federation
UDK 339.543 Таможенная политика. Таможенные пошлины. Системы таможенных тарифов
GRNTI 72.00 ВНЕШНЯЯ ТОРГОВЛЯ
The article discusses the main aspects in terms of customs control of timber. According to the provisions of the current standards, timber is divided into round timber and sawn timber, the main difference between which lies in the method of mechanical processing [1−3]. In order to carry out customs control in relation to timber, the following parameters are significant: species name, moisture content, volume. Since 01.01.2022, the Russian Federation has recognized a ban on the export of unprocessed or roughly processed softwood and valuable hardwood timber products and established higher rates of export customs duties [4] for certain types of timber with a moisture content of more than 22% [5]. These measures were taken, among other things, in order to reduce the export of unprocessed wood under the guise of sawn timber. Currently, the customs authorities in their work apply methods for measuring timber at various stages of customs clearance and there are quite a few problematic moments in their implementation. When carrying out customs inspection in relation to a batch of exported timber, it is envisaged to measure their physical characteristics, in particular, to determine the volume (nominal, actual) using certified measurement methods. In the practical application of measurement methods, in the light of existing problems, insufficient automation can be noted when calculating the volumes of timber and sawn products. The article formulates topical problems related to measuring the volume of controlled timber. In the course of studying the methodology for measuring the volume, a batch of sawn products during customs operations, it was found that the provisions of the document are not consistent with the current Procedure for filling out a declaration for goods [6]. In these circumstances, there is a high probability of revealing administrative offenses by officials of actual control posts regarding the statement in declarations for goods by participants in foreign economic activity of information about the nominal and actual volume of a batch of sawn products. Some provisions of the methodology are difficult to apply in practice, which is why additional clarifications are being developed [7-10]. In addition, this paper outlines the prerequisites for the further development of the country's forestry industry in the current economic conditions.
export of timber, declaration, wood, method, sawn timber, customs control of timber
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2. GOST 17462-84. Forest industry production. Terms and definitions: interstate standard: approved and put into effect by the Decree of the USSR State Committee for Standards of December 14, 1984 No. 4436: introduced for the first time: introduction date 1986-01-01. Electronic fund of legal and regulatory documents. [Electronic source] URL: https://docs.cntd.ru/document/1200014926 (Date of access: 02/19/2023).
3. GOST 32714-2014. Timber. Terms and definitions: interstate standard: approved and put into effect by the Order of the Federal Agency for Technical Regulation and Metrology dated September 9, 2014 No. 1040-st: introduced for the first time: introduction date 2015-07-01. Electronic fund of legal and regulatory technical documents. [Electronic source] URL: https://docs.cntd.ru/document/1200112852 (Date of access: 02/19/2023).
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25. State system for ensuring the uniformity of measurements. Measuring the volume of round timber using the geometric stacking method. Methodology for measuring the volume of a batch of round timber loaded into wagons and cars during customs operations and customs control: certified by FGU Rostest-Moscow on August 12, 2011: registration code in the Federal Information Fund for Ensuring the Uniformity of Measurements FR.1.27.2011.10632. Federal Customs Service of Russia, Closed Joint Stock Company Yuzhpolimetall-Holding. Moscow, 2011.
