Temporary import (export) of vehicles of international transport
Решение Комиссии Таможенного союза от 18 ноября 2011 г. № 511 «Об Инструкции о порядке совершения отдельных таможенных операций в отношении временно ввозимых и временно вывозимых транспортных средств международной перевозки»;
Limits of use temporary imported vehicles of international transport
The first part of paragraph 2 of Article 344 of the Customs Code of the Customs Union (hereinafter - CC CU) determined that in the customs territory of the Customs Union it is not allowed:
- use of temporary imported vehicles of international transport (hereinafter – the VIT) for transportation of goods, passengers and (or) luggage, which starts and ends in the customs territory of the Customs Union;
- transfer of temporary imported VIT to other persons, including for rent (sublet), with the exception of transmission to them for repair, maintenance operations, storage or transmission in order to complete the transport operation by the immediate export of VIT.
The use of temporarily imported VIT or their transfer to other persons in these cases may be allowed provided placing these vehicles under the customs procedure.
In case of conducting of such acts without placing temporarily imported VIT under the customs procedures, customs duties and taxes are paid in amount corresponding to the amounts of import customs duties and taxes which would be payable at placing of such VIT under the customs procedure of release for internal consumption without tariff pferences and payment of customs duties and taxes benefits, calculated on the date of registration of the customs declaration for the vehicle.
Payment limit of customs duties and taxes is the first day of the commission of such acts, and if that date is not set - the day of registration by customs authorities the customs declaration for the vehicle.
The responsibility for disregard of order for the use of temporary imported VIT in the Republic of Belarus is provided by part 1 of article 14.7 of the Code of Administrative Offences (hereinafter - the CoAO).
The sanction of part 1 of Article 14.7 of the CoAO provides for a fine in amount from 5 to 13 basic values with the confiscation of the vehicles regardless to whom they belong to or without confiscation. The sanction for an independent entrepneur is from 10 to 100 base values with the confiscation of the vehicles, regardless to whom they belong to or without confiscation, as for legal entity - from twenty to five hundred base values with the confiscation of the vehicles regardless to whom they belong to, or without confiscation.
However, making the decision by court on imposition of an administrative penalty on the carrier in the form of a fine without confiscation of the vehicle does not stop the obligation to pay customs duties and taxes, which the carrier has in connection with the use of VIT in violation of the rules established by Article 344 CC CU.
Article 91of CC CU states that in case of non-payment or incomplete payment of customs duties and taxes in due course, the customs authorities charge customs duty, taxes, out of the funds (money) and (or) other property of the payer, from the overpaid customs duties, taxes and (or) advance payments, as well as through the payment of customs duties and taxes, unless otherwise is not provided by international agreement of member states of the Customs Union.
In accordance with paragraph 1 of Article 117 of the Law of January 10, 2014. "On Customs Regulation in the Republic of Belarus" the collection of customs duties may be provided in the following ways:
- accrual of penalties;
- suspension of operations on the bank accounts, non-bank financial institution;
- arrest of the property.