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Trade, service, food industry
Journals / Trade, service, food industry / Volume 2 Issue 4 / FEATURES OF THE APPLICATION OF THE CUSTOMS PROCEDURE OF REIMPORT
UDC
339.543 339.562
CSCSTI
06.51

FEATURES OF THE APPLICATION OF THE CUSTOMS PROCEDURE OF REIMPORT

Published in Trade, service, food industry · Pages 332–341 · Rubric: Customs activity
DOI: https://doi.org/10.17516/2782-2214-0066
Received: 11.10.2022 Accepted: 12.12.2022 Published: 12.12.2022
Authors
VI
Viktoria Menshikova
YU
Yulia Popko
EV
Evgeniya Demakova
ABSTRACT
The customs procedure of reimport is one of the main customs procedures. From a legal point of view, goods placed under reimport are goods released for consumption abroad of the EAEU, or these are goods exported to be located outside the Union. It was determined that reimport is closely related to the export, temporary import of goods and their processing outside the customs territory. From a practical point of view, reimport is often used as a final customs procedure, but it can also be used as an independent one. The paper reveals the essence of the reimport procedure, provides and examines statistical data on its application on the example of the Siberian electronic Customs. The analysis showed sufficiently high quantitative and qualitative indicators of the declarations submitted under the reimport procedure, despite the fact that the Siberian Electronic Customs is a young customs authority that has been operating since September 2019. A number of problems have been identified, mainly related to the difficulty of understanding customs legislation. Some ways of solving these problems are proposed. One of them is the expansion of the list of groups of goods in relation to which it is allowed to extend the period of placement under the reimport procedure. Another is the addition of Article 236 of the Customs Code of the Eurasian Economic Union with the necessary documents (for example, a documentary confirmation of the Federal Tax Service on the payment or reimbursement of taxes) for participants in foreign economic activity when re–importing goods in order to eliminate controversial issues on the payment or reimbursement of value added tax.
KEYWORDS
customs procedure reimport, customs legislation
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