МурманшельфИнфо. 2012, N 1 (19).

Ðîññèè íà óòâåðæäåíèå ïðîôèëåé ðèñêà, êîòîðàÿ, ó÷èòû- âàÿ îãðîìíûå ìàñøòàáû íàøåé ñòðàíû è äîâîëüíî íèçêóþ òåõíè÷åñêóþ îñíàùåííîñòü îòäåëüíûõ òàìîæåííûõ îðãàíîâ (êîòîðàÿ, êàê ïðàâèëî, òåì íèæå, ÷åì áîëüøå ðàññòîÿíèå îò Ìîñêâû), äåëàåò äàííóþ ñèñòåìó äîâîëüíî «íåïîâîðîò- ëèâîé» è íåïðèñïîñîáëåííîé ê êîíêðåòíûì ïîñòàâêàì òîâà- ðîâ â îòäåëüíî âçÿòûõ ðåãèîíàõ. Ïðè íàëîæåíèè íåñêîëüêèõ ôàêòîðîâ äðóã íà äðóãà óâåëè÷èâàåòñÿ âðåìÿ òàìîæåííîãî îôîðìëåíèÿ, âûñòàâëÿþòñÿ çàïðîñû òàìîæåííîãî îðãàíà, êîòîðûå ïðîñòî íå ìîãóò áûòü âûïîëíåíû â êîíêðåòíîì ñëó- ÷àå (íàïðèìåð – ïåðåìåùåíèå òîâàðà ÷åðåç òàìîæåííóþ ãðàíèöó áåç çàêëþ÷åíèÿ âíåøíåýêîíîìè÷åñêîé ñäåëêè). Âñåãî âûøåïåðå÷èñëåííîãî ìîæíî èçáåæàòü, åñëè êëè- åíò-ñóáúåêò ÐÔ äî ââîçà òîâàðà ïîëó÷èò êîíñóëüòàöèþ ó òà- ìîæåííîãî ïðåäñòàâèòåëÿ, ò. ê. òàìîæåííûé ïðåäñòàâèòåëü çíàåò ïåðå÷åíü òîâàðîâ, êîòîðûå ïîïàäàþò ïîä ÑÓÐ è ïðè- ëîæèò âñå óñèëèÿ äëÿ òîãî, ÷òîáû ìèíèìèçèðîâàòü ðèñêè. 4) Права и обязанности таможенного представи- теля: на бумаге и фактически: • Ñòàòüÿ 15 ÒÊ ÒÑ - ïðàâà òàìîæåííîãî ïðåäñòàâèòåëÿ • Ñòàòüÿ 16 ÒÊ ÒÑ - îáÿçàííîñòè òàìîæåííîãî ïðåäñòàâè- òåëÿ • Ñòàòüÿ 171 ÒÊ ÒÑ - Îïåðàöèè ñ òîâàðàìè, íàõîäÿùèìèñÿ íà âðåìåííîì õðàíåíèè  òåîðèè: «1. Ëèöà, îáëàäàþùèå ïîëíîìî÷èÿìè â îòíî- øåíèè òîâàðîâ, èëè èõ ïðåäñòàâèòåëè âïðàâå ñîâåðøàòü ñ òîâàðàìè, íàõîäÿùèìèñÿ íà âðåìåííîì õðàíåíèè, îáû÷íûå îïåðàöèè, íåîáõîäèìûå äëÿ îáåñïå÷åíèÿ èõ ñîõðàííîñòè â íåèçìåííîì ñîñòîÿíèè, â òîì ÷èñëå îñìàòðèâàòü è èçìå- ðÿòü òîâàðû, ïåðåìåùàòü èõ â ïðåäåëàõ ìåñòà âðåìåííîãî õðàíåíèÿ». Íà ïðàêòèêå - çà÷àñòóþ òîâàðû, äîñòàâëåííûå ñóäíîì, íàõîäÿòñÿ íà áîðòó ñóäíà, â ÇÒÊ. Òðåáîâàòü ó äåêëàðàíòà îáÿçàòåëüíîé âûãðóçêè íà ÑÂÕ - âðåìåííûå è ôèíàíñîâûå ïîòåðè, èíîãäà èñ÷èñëÿåìûå ìèëëèîíàìè ðóáëåé. Ïî ôàêòó - ïðè ïîäà÷å ïðåäâàðèòåëüíîé äåêëàðàöèè íà òîâàðû ïðåäñòàâèòåëü, îñíîâûâàåòñÿ íà ñâåäåíèÿõ, ïðåäî- ñòàâëåííûõ åìó äåêëàðàíòîì, ôàêòè÷åñêè íå èìåÿ âîçìîæ- íîñòè ïðîâåñòè êîíòðîëüíûå ìåðû ñ ââîçèìûìè òîâàðàìè. Ïðè âûÿâëåíèè ðàñõîæäåíèé äåëà îá ÀÏ çàâîäÿòñÿ íà òàìî- æåííîãî ïðåäñòàâèòåëÿ, õîòÿ ñóùåñòâóåò ñòàòüÿ Ñòàòüÿ 16.7 ÊîÀÏ ÐÔ - Ïðåäñòàâëåíèå íåäåéñòâèòåëüíûõ äîêóìåíòîâ ïðè òàìîæåííîì îôîðìëåíèè - «Ïðåäñòàâëåíèå äåêëàðàí- òîì èëè èíûì ëèöîì òàìîæåííîìó áðîêåðó (ïðåäñòàâèòå- ëþ) ëèáî èíîìó ëèöó äîêóìåíòîâ äëÿ ïðåäñòàâëåíèÿ èõ â òàìîæåííûé îðãàí ïðè òàìîæåííîì îôîðìëåíèè òîâàðîâ è (èëè) òðàíñïîðòíûõ ñðåäñòâ, ïîâëåêøåå çà ñîáîé ñîîáùå- íèå (çàÿâëåíèå) òàìîæåííîìó îðãàíó òàìîæåííûì áðîêåðîì (ïðåäñòàâèòåëåì) ëèáî èíûì ëèöîì íåäîñòîâåðíûõ ñâåäå- íèé î òîâàðàõ è (èëè) òðàíñïîðòíûõ ñðåäñòâàõ, - âëå÷¸ò íà- ëîæåíèå àäìèíèñòðàòèâíîãî øòðàôà íà ãðàæäàí â ðàçìåðå îò îäíîé òûñÿ÷è ïÿòèñîò äî äâóõ òûñÿ÷ ïÿòèñîò ðóáëåé ñ êîíôèñêàöèåé òîâàðîâ è (èëè) òðàíñïîðòíûõ ñðåäñòâ, ÿâèâ- øèõñÿ ïðåäìåòàìè àäìèíèñòðàòèâíîãî ïðàâîíàðóøåíèÿ, èëè áåç òàêîâîé - êîíôèñêàöèþ ïðåäìåòîâ àäìèíèñòðàòèâ- íîãî ïðàâîíàðóøåíèÿ; íà äîëæíîñòíûõ ëèö - îò äåñÿòè òû- ñÿ÷ äî äâàäöàòè òûñÿ÷ ðóáëåé; íà þðèäè÷åñêèõ ëèö - îò ñòà òûñÿ÷ äî òð¸õñîò òûñÿ÷ ðóáëåé ñ êîíôèñêàöèåé òîâàðîâ è (èëè) òðàíñïîðòíûõ ñðåäñòâ, ÿâèâøèõñÿ ïðåäìåòàìè àäìè- íèñòðàòèâíîãî ïðàâîíàðóøåíèÿ, èëè áåç òàêîâîé ëèáî êîí- ôèñêàöèþ ïðåäìåòîâ àäìèíèñòðàòèâíîãî ïðàâîíàðóøåíèÿ.» - òàìîæåííûå îðãàíû êàê áû «çàáûâàþò» î ñóùåñòâîâàíèè òàêîé ñòàòüè. Âûâîä: áîëåå âíèìàòåëüíî îòíîñèòüñÿ ê ïðåäîñòàâëåíèþ ñâåäåíèé òàìîæåííîìó ïðåäñòàâèòåëþ, íàíèìàòü òàëüìà- íîâ, ñþðâååðîâ äëÿ óìåíüøåíèÿ ðèñêîâ ïîäà÷è íåäîñòîâåð- íûõ ñâåäåíèé. 5) Логистика: сложности в оформлении отдель- ных видов товаров Äîâîëüíî ÷àñòî âîçíèêàþò ñëîæíîñòè, ñâÿçàííûå ñ òàìî- æåííûì îôîðìëåíèåì íåêîòîðûõ âèäîâ òîâàðîâ â ñâÿçè ñ èç- äàíèåì àêòîâ î «êîìïåòåíöèè òàìîæåííûõ îðãàíîâ ïî ñîâåð- øåíèþ òàìîæåííûõ îïåðàöèé â îòíîøåíèè îòäåëüíûõ âèäîâ òîâàðîâ». Ê ïðèìåðó, íåñìîòðÿ íà òî, ÷òî Ìóðìàíñê íàõî- äèòñÿ íà ãðàíèöå ñ Íîðâåãèåé è Ôèíëÿíäèåé, ââîçèìóþ èç- çà ãðàíèöû òåõíèêó è òðàíñïîðòíûå ñðåäñòâà, íåîáõîäèìûå makes this system quite “laggard” and unadapted to specific supplies of goods to a certain regions. When we have the complex of these factors, the time of customs clearance is growing, and customs services display such requirements, which cannot be implemented in the certain case (for example, transportation of goods via customs border without conclusion of an external economic deal). All mentioned above situations can be avoided, if the client subject of RF before importing the goods gets consultation, given by a customs representative, because customs representative knows the list of goods, which are included into RMS and will make efforts to minimize risks. 4)Rightsandresponsibilitiesofcustomsrepresentative: on paper and in practice: • Article 15 CC CU - rights of customs representative • Article 16 CC CU - responsibilities of customs representative • Article 171 CC CU - Operations with goods, being of temporary storage In theory - 1. Persons, possessing power in regard to goods or their representatives have the right to handle ordinary operations with the goods, being on temporary storage, if these operations are needed for guaranteeing their safe-keeping in unchanged state, including examination and measuring goods, their shifting within the limits of temporary storage site is allowed. In practice - quite often, goods, transported by vessel, are on board the ship, in zone of customs control. To claim customs applicants to unload cargos to the temporary storage house causes time and financial losses, sometimes equal to million of rubles. In fackt - while submitting preliminary declaration for goods, representative is founded on the information, presented to him by the customs applicant, he does not possess the opportunity to carry out control measures on imported goods. In case any differences are revealed, the file of administrative violation are kept on customs representative, although there also exists the article 16.7 of Administrative Code - Submitting invalid documents while customs clearance - submitting by customs applicant or other person to the customs broker or other person documents for further submitting of these documents to customs service while customs clearance of goods or (and) transport vehicles, causing reporting to customs service by customs broker or other person of non-credible information about goods and (or) transport vehicles – causes imposition of an administrative penalty on citizens in the sum from one thousand and five hundred rubles up to two thousand five hundred rubles with confiscation of goods and (or) transport vehicles, being the objects of administrative violation, or without it – confiscation of administration violation objects; the sum of penalty for officials varies from ten thousand up March 2012 ¹ 1 (19) MurmanshelfInfo 33