Penalty for the temporary import of the car. Penalty for violation of temporary import. Certification Center Rostost. Certification of products, mandatory and voluntary certification of the quality of goods, works, services and equipment, certification system GOST R

Ninth Arbitration Court

Decision
on verification of legality and validity of solutions
arbitration courts that have not entered into legal force

(Extraction)

The operative part of the decision was announced on August 1, 2007
In full, the resolution was manufactured on August 8, 2007
The Ninth Arbitration Court of Appeal as part of: The Presiding Judge S., Judges: M., Z., while conducting the Protocol Secretary of the court session R., examined at the court hearing the appeal of the Central Excise Customs on the decision of the Moscow City Arbitration Court of April 16, 2007 In case No. A40-6160 / 07-17-58 (Judge B.), according to the statement of Euro -Partner LLC to the Central Excise Customs on the recognition of illegal decree, with the participation of representatives: from the applicant: X. according to Dov. dated December 27, 2005; From the defendant: B. According to Dov. from 03.11.2005;

Installed:

Euro -Partner LLC (hereinafter referred to as the Society) appealed to the Arbitration Court of the city of Moscow with a statement about the recognition of the illegal decree of the Central Excise Customs (hereinafter the customs authority) of January 26, 2007 in the case of an administrative offense N 10118000-609 / 2006 on bringing to administrative responsibility provided for in Part 3 of Art. 16.19 Administrative Code of the Russian Federation in the form of a penalty of 148230 rubles.
By the decision of March 30, 2006, the Arbitration Court satisfied the stated requirements, motivating its conclusions by the fact that the administrative offense case was initiated before the event of an administrative offense.
The customs authority did not agree with the court decision and appealed to the appeal complaint, in which he asks for the decision of the court of first instance to cancel and refuse to refuse the requirements of the applicant. It believes that according to the stated customs regime, the Company mulled up to 18.08.2006 to take out goods, but did not take it. I indicated that any actions on the notification of the customs authority about the need to extend the timing of the temporary export of goods by society did not undertake. It believes that the customs authority has been proved by the objective side of the offense. He explained that the court had incorrectly calculated the time of temporary export. The Company did not submit a review on the appeal complaint.
At the hearing, the representative of the defendant's arguments supported the appeal first, requested to cancel the decision of the court of first instance, because he considers it illegal and unreasonable on the grounds set out in the appeal, and to take a new judicial act on refusal to satisfy the stated requirements. I referred to the fact that the society, without making any actions on the export of goods from the customs territory of the Russian Federation, as well as to extend the timing of their importation, did not complete the customs regime "Temporary import" customs regime for which the requirement for its completion was established.
The applicant's representative supported the decision of the court of first instance, did not agree with the arguments of the appeal, considers it unreasonable, asked the decision of the court to leave unchanged, and in satisfaction of the appeal to refuse. It believes that the administrative case was initiated by a customs authority with a gross violation of legislation, since the event of an offense was absent on its initiation day.
The legality and validity of the solution are verified in accordance with Art. Art. 266 and 268 APC RF. The court of appeal, after hearing the explanations of the parties, examining and evaluating the evidence in the case file, believes that the decision is subject to leaving unchanged on the following grounds.
As can be seen from the case materials that 05/18/2006 The goods "Euro -Partner" LLC was submitted to the customs clearance - "barrels (kegi) from stainless metal with an external rubberized coating of black color", for beer, with the Das Plug Keg logo, With a capacity of 30 liters, in the amount of 486 pcs., the textured value of 29160 euros. This product was issued in the "Temporary import" mode on GTD N 10118000/180506/0003133, the period of temporary import was established until 18.08.2006. However, as of 18.08.2006, the specified goods from the Customs territory of the Russian Federation was not exported, the application for the extension of the timing of the temporary import of goods from society was not received.
08/18/2006 The customs authority made a definition of the initiation of an administrative offense case provided for in Part 3 of Art. 16.19 Administrative Code of the Russian Federation and conducting an administrative investigation N 10118000-609 / 2006 in relation to society, since within the prescribed period, the goods from the customs territory of the Russian Federation was not exported.
The fact of the administrative offense is confirmed by the GTD N 10118000/180506/0003133, a statement of customs regime of 05/18/2006 and other documents obtained during the administrative investigation.
In accordance with Art. 209 TK RF Temporary importation - a customs regime, in which foreign goods are used during a certain period (time of temporary importation) at the customs territory of the Russian Federation with full or partial conditional exemption from the payment of customs duties, taxes and without applying prohibitions and restrictions The character established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.
According to paragraph 2 of Art. 213 of the Labor Code of the Russian Federation The period of temporary import of goods is established by the customs authority within the deadlines specified in the Labor Code of the Russian Federation, based on the application of the person who applied for a temporary import permit, taking into account the goal and circumstances of such an import.
By virtue of paragraph 1 of Art. 214 of the Labor Code of the Russian Federation, temporarily imported goods are subject to export from the customs territory of the Russian Federation no later than the expiration date of the temporary importation of goods established by the customs authority or should be stated in other customs regime in accordance with the Labor Code of the Russian Federation.
09/18/2006 The customs authority amounted to a protocol on an administrative offense, the responsibility for which is provided for by chapter 3 of Art. 16.9 of the Code of Administrative Offenses of the Russian Federation, since the company until 18.08.2006 the goods from the Customs territory was not exported, statements from society about the extension of the timing of the temporary import of goods were not received.
In accordance with Part 3 of Art. 16.19 Code of Administrative Offenses of the Code of the Customs Regime, which establishes a requirement for its completion, entails the imposition of an administrative fine on citizens in the amount of from ten to twenty minimum wages; on officials - from one hundred to two hundred minimum wages; On legal entities - from one second to a single size of the value of goods and (or) vehicles that came the subjects of an administrative offense, with their confiscation or without or confiscation of administrative offense items.
By the decision of January 26, 2007 in the case of an administrative offense N 10118000-609 / 2006, the Company was convicted of administrative offenses, the responsibility for which is provided for by paragraph 3 of Art. 16.19 Administrative Code of the Russian Federation and he was sentenced in the form of an administrative fine in the amount of one second value of the goods that appeared the subject of the administrative offense, that is, in the amount of 148230 rubles.
From the case materials it is clear that the Society was properly notified of the time and place of the preparation of the Protocol and the consideration of an administrative offense case. Thus, the procedure for attracting society to administrative responsibility is not violated and complies with the standards of the Administrative Code of the Russian Federation.
In accordance with Part 4 of Art. 28.1 Administrative Code of the Russian Federation The case of an administrative offense is considered initiated since:
1) compiling the first protocol on the application of measures to ensure the proceedings in the case of an administrative offense provided for in Article 27.1 of this Code;
2) compiling a protocol on an administrative offense or a prosecutor's decision on the initiation of an administrative offense case;
3) make the determination of the initiation of an administrative offense case with the need for an administrative investigation provided for in Article 28.7 of this Code;
4) Registration of warning or from the moment of imposing (charging) of an administrative fine at the site of the administrative offense in the event that, in accordance with Part 1 of Article 28.6 of this Code, the Administrative Offencing Protocol is not compiled.
Of the materials of the case, it is clear that the definition of the initiation of an administrative offense and administrative investigation and the administrative investigation was issued on 18.08.2006.
In accordance with paragraph 2 of Art. 9 of the Labor Code of the Russian Federation if this Code does not establish a special procedure for the calculation of the deadlines, to determine the day of the beginning and day of the end of the deadlines, the rules established by the Civil Code of the Russian Federation apply, taking into account the provisions of Article 129 of this Code of Article 129 of this Code.
By virtue of Art. 190 of the Civil Code of the Russian Federation established by law, other legal acts, a transaction or court appointed by the court is determined by the calendar date or expiration of the period of time, which is calculated for years, months, weeks, days or hours.
In this case, the period of temporary import of goods was determined by the calendar date - 18.08.2006.
Thus, the last day of the deadline for the export of goods is 18.08.2006 and the procedure for calculating the period is determined by the rules established by Part 1 of Art. 194 of the Civil Code of the Russian Federation, that is, the export of goods must be completed 18.08.2006 before the expiration of time, during which the relevant operations are terminated.
Under such circumstances, the conclusion of the court of first instance is justified that the initiation of 18.08.2006 the case of an administrative offense is contrary to Part 2 of Art. 28.7 of the Administrative Code, since on this day, the composition of the administrative offense was absent. At the same time, since unlawful is the initiation of an administrative case, these are all subsequent actions of the customs authority as part of this case.
In this case, the appellate court comes from the position of Part 4 of Art. 1.5 of the Administrative Code of the Russian Federation that the faint doubts about the guilt of the person involved in administrative responsibility are interpreted in favor of this person.
Taking into account the above, the appellate court does not see the grounds for cancellation or change the decision of the court of first instance, which leads to leaving the appeal without satisfaction.
Taking into account the above and, guided by Art. Art. 266, 268, 269, 271 APC RF,

"Customs Code of the Eurasian Economic Union" (Appendix N 1 to the Treaty of the Customs Code of the Eurasian Economic Union)

TC EAEP Article 264. Temporary import of vehicles for personal use

1. A temporary importation to the customs territory of the Union by foreign individuals of vehicles for personal use registered in a state that is not a member of the Union has been allowed for a period of no more than 1 year.

A temporary importation into the customs territory of the Union by foreign individuals listed in paragraph 2 of Article 259 of this Code, vehicles for personal use, not registered in Member States and in the state, not a member of the Union, for a period of no more than 1 year.

A temporary importation of the Union of Vehicle Member States for personal use registered in a state, not a member of the Union, for a term of no more than 1 year is allowed into the customs territory of the Union.

2. The provisions of paragraphs 1 and this article are not applied to vehicles for personal use registered in a state that is not a member of the Union, and not registered in Member States and in the state, not a member of the Union, temporarily imported into the customs territory of the Union of Physical Persons who, in accordance with and this Code, have the right to import vehicles for personal use with exemption from the payment of customs duties, taxes to the customs territory of the Union.

The temporary importation into the customs territory of the Union of these vehicles for personal use is allowed for the provision of privileges in the state of stay confirmed in accordance with the legislation of this state.

In case of progress of the specified period, the time of temporary importation into the customs territory of the Union of vehicles for personal use is extended by the customs authority for the appeal of the persons specified in the present paragraph of this paragraph for a period of such an extension.

3. Temporary importation into the customs territory of the Union of vehicles for personal use specified in paragraphs of the Second and Third of paragraph 1 of this article, with the exception of vehicles for personal use, temporarily imported by the individuals of Member States, which are members of the diplomatic missions of Member States, employees Consular agencies of Member States, employees of representative offices of Member States with international organizations located outside the customs territory of the Union, allowed to ensure that the obligation to pay customs duties, taxes in accordance with Article 271 of this Code.

4. Temporary importation to the customs territory of the Union by foreign individuals of the second and subsequent vehicles for personal use registered in non-members of the Union, if there are union unused unionable vehicles taken from the customs territory for personal use, ensuring the fulfillment of the obligation to pay customs duties, taxes in accordance with Article 271 of this Code.

For the purposes of applying this item under the second and subsequent vehicles for personal use, vehicles are understood for personal use of the same type (auto and motor vehicles, trailer to auto and motor transportation, a water boat or an aircraft) as the vehicle Personal use, previously temporarily imported into the customs territory of the Union and not exported from the customs territory of the Union.

5. Temporarily imported vehicles for personal use before the expiration of the period during which such vehicles may temporarily be located on the customs territory of the Union, are subject to customs declaration in order to export from the customs territory of the Union, issue in free circulation or for other purposes in accordance with this the article, with the exception of cases where these vehicles for personal use were confiscated or faced with the ownership of a member state by a court decision, or acquired the status of goods of the Union in accordance with paragraph 2 of Article 16 or paragraph 6 of Article 382 of this Code, or in The attitude of these vehicles for personal use has occurred circumstances provided for by subparagraph 8 of paragraph 7 of Article 14 of this Code.

Before the expiration of the period during which temporarily imported vehicles for personal use can be temporarily located on the customs territory of the Union, the declarant has the right to place such vehicles under customs procedures in the manner prescribed by this Code.

Upon expiration during which temporarily imported vehicles for personal use may be temporarily located at the customs territory of the Union, such vehicles are placed under customs procedures in the manner prescribed by this Code, or in relation to such vehicles, customs declaration is carried out in order to export, issue in free circulation or for other purposes in accordance with this article.

In case of withdrawing temporarily imported vehicles for personal use or overlapping arrests on them in accordance with the legislation of Member States, the current of the temporary importation for such vehicles for personal use is suspended.

In the event of a decision on the abolition of the seizure of temporarily imported vehicles for personal use or overlapping them, the current of the time import period for such vehicles for personal use is resumed from the date of entry into force of such a decision into legal force, except when the seizure is either an arrest Such vehicles for personal use was associated with violation of the condition of transferring a declarant at the customs territory of the Union of temporarily imported vehicles for personal use provided for in paragraph 9 of this article.

Temporarily imported vehicles for personal use in respect of which before the expiration of the period specified in paragraph 1 or paragraph 2 of this article, the actions provided for in this clause are delayed by the Customs Authority of the Member State, in the territory of which there are such vehicles in accordance With chapter 51 of this Code, with the exception of the case when circumstances specified in subparagraph 5 of paragraph 2 of Article 268 of this Code occur to such arrests.

6. Temporarily imported vehicles for personal use must be at the customs territory of the Union in the actual possession and use of the Declarant, unless otherwise established by this article.

Temporarily imported vehicles for personal use can be transferred to a declarant to another person, including a person to whom such a vehicle belongs to the right of ownership, in cases and on the conditions established by this article.

7. Transmission of temporarily imported vehicles for personal use specified in paragraph 2 of this article is allowed if such vehicles for personal use are transmitted:

1) to individuals, which, in accordance with and this Code, have the right to import vehicles to the customs territory of the Union for personal use with exemption from the payment of customs duties, taxes, - after the implementation of customs declaration in order to temporarily enter into the customs territory of the Union of such vehicles for personal use of individuals who are being transmitted;

2) persons not specified in subparagraph 1 of this paragraph - after the implementation of customs declaration in order to freely appeal such vehicles for personal use by individuals who are being carried out.

8. Without the permission of the customs authority and without customs declaration, the declarant is allowed to be transferred to the following vehicles for personal use:

1) temporarily imported vehicle for personal use - in possession of a different person for maintenance, repair (with the exception of overhaul, modernization) and (or) for storage;

2) the vehicle for personal use, temporarily imported by the person member's person, is his parents, children, a spouse (spouse), consisting of a registered marriage;

3) a vehicle for personal use temporarily imported by a foreign individual - other foreign individuals;

4) temporarily imported aquatic or aircraft for personal use - the captain of the water vessel, the commander of the aircraft, crew members to manage this vehicle in cases where the vessel's technical device does not imply its operation without the participation of these persons;

5) A vehicle for personal use registered with diplomatic representation and (or) Consular Member State of Member States, Member State of the Member State for the International Organization, located outside the Customs Territory of the Union, temporarily imported by the Individual Member State operating in such diplomatic representation and (or) the consular institution, the representation of the Member State for the International Organization, a foreign employee of such diplomatic missions and (or) of the Consular Institution of Member State, Member State Representative Office for the International Organization, located outside the Customs Territory of the Union.

9. With the permission of the customs authority and without customs declaration is allowed by the transfer of the following vehicles by the declarant:

1) a vehicle for personal use, temporarily imported by a foreign individual, to the physical person of the Member State, subject to ensuring the fulfillment of the obligation to pay customs duties, taxes in accordance with

According to Article 16.18 of the Administrative Code of the Russian Federation, the non-speech of temporarily imported vehicles into the territory of the Russian Federation and the imposition of the return import of temporaryly exported auto implies administrative punishment. Moreover, the size of the fine can reach 300 thousand rubles and higher. Surely who want to part with such a sum will definitely not be found. But sometimes there is a situation in such a way that there is no possibility to observe the deadlines registered by law.

That is why many owners of vehicles are wondering what will be, if you do not withdraw a car from Russia or not to enter it back. Let's figure it out in order with the help of our administrative lawyer in the direction, on reference more.

Attention: Our customs lawyer will help you in case of violation of the temporary import of cars to Russia: professionally, on favorable terms and on time. Call!

Features of importance and export of vehicles

Foreigners who visit the territory of Russia in their own transport can be used to use it for one year. If a Russian acquired a car abroad, then he is allowed to ride only six months. This is considered a temporary import of goods. After this period, transport should be either cleared, or exported outside the country. By the way, if the Russian leaves outside the state by car, he must return to it. This item is provided for the obligation to reverse the import of goods. His failure is also punishable by an administrative penalty. In addition, your transport can be confiscated and sent to fine parking.

Violation of temporary import dates

Is it possible to extend the importance of importance and export of transport? Violation of the timing of the temporary importance and the export of the machine sometimes happens not the fault of the owner. For example, it may be if at the time when you need to cross the border, the car broke, got into an accident or simply burned down. As a rule, the owners of cars due to ignorance of laws are simply floating within the hope that the situation is settled by itself. But you should not do this. Better for a few days or exactly that day, when the transportation of transport or its return import from abroad, write a statement to the name of the chief of that customs, where you filled out the passenger customs declaration, and attach documents confirming the fact that the car faulty or burned.

By the way, according to the law, contact the customs authority, you can and within 15 days after the temporary import of a car or its removal is overdue. Nevertheless, it is not worth tightening. It is better to settle all the formalities in advance. If you independently do it failed or a violation of the timing of temporary importation, the export is quite significant, then enlist the support of the professional. Our lawyer specialize in such affairs and can help solve any problem with minimal costs for you.

Attention: Watch the video on the subject of customs disputes, as well as subscribe to our YouTube channel, so as not to miss the useful information and the possibility of free advice of the lawyer.

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For a violation of the time import period, a slight penalty is set from 1500 to 2500 rubles. under Article 16.18 of the Administrative Code of the Russian Federation. At the discretion of an employee of the customs authority, which will consider the case, a decision can be made on the direction of the case to the court for making a decision on the confiscation of the car. Such a sanction in Article 16.18 is also provided for, but if the judge sees that the offense is not committed with intenting to leave the car in Russia or sell someone, it will be more likely to decide on a simple fine. Another that you threaten, this is what, in accordance with the Customs Code of the Customs Union, with such a violation, the obligation arises to pay customs duties in full as if the car was produced into internal consumption. Now you have two outputs: - ride until the traffic cop or traffic cop competent in the customs legislation, acting in a couple with the customs officer, will not give your documents to customs to be held accountable under Article 16.18 of the Administrative Code of the Russian Federation. And the more period of delay, the greater the probability of confiscation. Although traffic policemen or joint raids of traffic police and customs officers are competent in the customs legislation - rare phenomena, it will not continue infinitely - to go to the nearest customs authority or to the checkpoint, through which you are going to remove the car, with a statement about the extension of the temporary importance (you, As a foreign person, you have the right to temporary WHO within the year). Be prepared for the fact that the car you will be sculpted at the time of the proceedings on the administrative offense. At the same time, the requirement will be prepared for the payment of customs payments. Customs payments can recover forcibly due to the implementation of the car through the baits. At the same time, no one hinders you to contact the nearest customs authority with a statement about the extension of the temporary import period that you have to satisfy. Therefore, after you are prescribed a fine (it is necessarily a decision on the return of the car to you), takes ten days, and the ruling enters into force. Auto must give you. Be sure to write an appeal of issuing in writing with registration in customs. If not issued within 2-3 days - immediately a complaint to the prosecutor's office, a higher customs authority and the court. This custom will pull the time in order to have time to recover payments. If you give up - you have been extended, the car immediately export, at that time there will be no reason to keep the car in the Russian Federation. If you do not give away - do the same after consideration of the complaints. If a decision on confiscation is made - you need to complain about the higher court and convince him that you didn't have intent on the unseen car from the Russian Federation, they just forgot and were afraid to come to customs. Here, in principle, all that can be said