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Rules of customs clearance and control over goods transported across customs border of the Russian Federation by post are regulated by the Russian Federation Customs Code, the Federal Law On Postal Service, the Rules of Postal Service confirmed by Government Regulation № 221 dated April 15, 2005, the acts of the Universal Postal Union and the international agreements of the Russian Federation. The Rules have been brought to the notice of customs authorities by State Customs Committee Order № 1381 dated December 3, 2003.
International postal items (IPIs) are postal items accepted for mailing outward customs territory of the RF as well as coming to the Russian customs territory from the other states or going across this territory as transit postal items.
Accepting, processing, transportation and delivery of the IPIs are provided by customs administrations of the countries-Universal Postal Union members according to §10 of the Universal Postal Convention. Immediate exchange of the IPIs is carried out under customs control by customs services of the Russian Federation and foreign countries at international postal exchange offices.
Postal establishments that are to be offices of international postal exchange are assigned by the federal authority of executive power authorized in customs affairs jointly with the federal authority of the executive power managing postal activities.
Offices of international postal exchange are assigned by the federal authority of the executive power managing postal activities jointly with the federal authority of executive power authorized in customs affairs.
International postal items are:
1. letters (ordinary, registered, with declared value);
2. postal cards (ordinary, registered);
3. parcels and special parcels “M” (ordinary, registered);
4. secogrammes (ordinary, registered);
5. small packets (registered);
6. packages (ordinary, with declared value);
7. international postal items sent by express post.
International postal items may not be delivered by the postal organizations or sent outward customs territory of the Russian Federation without the customs authority permission.
Sending of the following goods in the international postal items is debarred:
1. goods that are barred from importing to the customs territory of the Russian Federation or exporting from this territory by the Russian Federation legislation;
2. goods that are barred from sending according to the Universal Postal Union acts;
3. goods restricted by the RF legislation on State Regulation of Foreign Trade (list of the restrictions is designated by the Russian government).
Customs clearance of the IPIs containing goods that are liable to sanitary and quarantine, veterinary or other types of state control, is permitted only after submitting documents, certifying to the mentioned sorts of state control.
In case of posting goods restricted to import to the Russian Federation or export from this territory according to the legislation or international agreements of the Russian Federation, senders or recipients of these goods must submit the necessary permits, licenses, certificates and other documents, certifying to the upholding of restrictions.
Economic bans and restrictions prescribed by the Russian Federation legislation on State Regulation of Foreign Trade are not applied to goods, transported in the international postal items in the following cases:
- if the total customs value of goods imported to the customs territory of the Russian Federation within a week addressed to one recipient does not exceed 5 000 rubles (the Russian Federation Customs Code §319.2.2.);
- if goods are sent to the address of a natural person and are intended for private use;
- in other cases prescribed by the Russian Federation government.
Customs clearance of goods transported in the international postal items is performed in the offices of the international postal exchange as a priority in the shortest possible time, not exceeding three days.
Customs clearance of goods transported in the IPIs and worth a total of more than 5 000 rubles is performed by the customs authorities situated at the offices of the international postal exchange, excluding for the goods:
- for which an individual customs declaration must be submitted;
- transported to the Russian Federation to the address of a natural persons and not intended for their private use, if economic restrictions or restrictions prescribing submitting at customs clearance of the documents (according to the Russian Federation Customs Code §292.2) certifying to the addressee’s observing the said restrictions are applied;
Customs clearance of goods transported in the IPIs and requiring an individual customs declaration is performed under the ordinary customs clearance procedure established by the Federal Customs Service of the Russian Federation for customs clearance of goods with the use of the cargo customs declaration.
Individual customs declaration is required if:
1. the value of goods imported to the customs territory of the Russian Federation exceeds the limits prescribed by the Russian Federation Customs Code §295.1 for the transportation of goods in the IPI without paying customs duties, taxes (10 000 rubles within a week to the address of one recipient), excluding cases when goods intended for private, family, home and other needs beyond performing business activity, are sent to the address of a natural person;
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2. export of goods from the customs territory of the Russian Federation must be confirmed by the sender of the goods to the customs or tax authority;
3. goods imported to the customs territory of the Russian Federation are to be placed under customs treatment, which does not include their release for free circulation.
If all the information demanded by the customs authorities for customs goals is contained in the accompanying forms or other documents, prescribed by the acts of the Universal Postal Union, submission of an individual declaration is not required.
According to the Russian Federation Customs Code §295.1 customs duties, taxes for goods transported in the IPI are not paid if the value of such goods transported within a week to the address of one recipient does not exceed 10 000 rubles.
While performing customs clearance of goods which are transported in the IPI to the address of a natural person, intended for private use, and dutiable and taxable according to the legislation of the Russian Federation, the official of the customs authority in whose territory the international postal exchange office is situated, uses customs credit order (CCO) stating customs value and weight of the goods transported in the IPI for calculating and charging customs duties, taxes.
The official of the customs authority fills in the postal order form f. 112 on the basis of the information contained in the CCO and states the payable amounts of customs duties, taxes, the postal address of the IPI recipient, the postal address and the name of the customs authority as well as banking details of the settlement account of the customs authority, which charged customs payments. In the section “For Written Message” the reference number of the CCO and the register number of the IPI are stated. The filled postal order form f. 112 together with the third copy of the CCO are fixed to the cover of the IPI or to the blank of the accompanying address SR 71 and the international postal exchange office forwards this IPI to the postal establishment of the recipient’s region.
The first and second copies of the CCO together with other documents necessary for customs purposes are left in the customs authority subdivision, which performed customs clearance and control over goods to supervise the charged customs duties receipt to the customs authority account.
The IPIs are delivered to natural persons by the operator of the postal service in the region where the recipients are located only after the payment of customs duties. These are paid through transferring the needed sum to the account of the customs authority that charged them by postal order for f. 112 that came with the IPI from the international postal exchange office.
Postal organization which is an international postal exchange office delivers to the addressees the IPIs containing goods charged by the customs authority only after the receipt of the whole sum of the customs duties by the postal organization.
Acceptance and registration of postal orders as well as delivery for control is performed by the employees of postal establishments.
Customs clearance and control over goods transported in the IPIs outward the customs territory of the RF are performed by customs authorities situated in the places of international postal exchange, except for goods, requiring an individual customs declaration when confirmation of export of these goods from the customs territory of the RF to the customs or tax authorities is needed.
Customs clearance of goods exported from the RF in the IPIs in cases prescribed by the RF legislation may be completed only after passing sanitary and quarantine, quarantine, phytosanitary, veterinary and other types of state control.
Goods transported in the international postal items from Kaliningradskaya region to the rest of the territory of the RF, are to be controlled by customs authorities situated at the office of the international postal exchange in Kaliningrad.
In case if goods intended for productive or commercial activity were imported to the Special Economic Zone in Kaliningradskaya region with customs dues exemption and are forwarded to the rest of the RF territory in the postal items, they are subject to customs clearance according to the order prescribed by the Russian FCS as goods transported to the rest of the Russian Federation territory in a way different from transporting in postal items.
Forwarding goods which had no customs dues and taxes exemption when they were imported to the Special Economic Zone in Kaliningradskaya region is performed according to the Rules of Postal Service.
Customs clearance of the international postal items transported as transit postal items is not performed.
These Rules are not valid for goods transported across customs border of the RF by diplomatic mail or consular pouch of foreign countries.
Customs clearance and processing of international postal items in Moscow is provided at the customs point “Mezhdunarodny pochtamt” of the Moscow customs at 37, Varshavskoe shosse, Moscow. Tel.: 8-499-782-23-16. Fax: 8-499-782-24-30.
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