Statistical customs declaration: the rules have changed
On July 24, 2020, Decree of the Government of Russia No. 891, which came into force 19.06.2020, approved the new Rules for maintaining statistic data of mutual trade of the Russian Federation goods with the EEU countries. The Decree contains a number of novelties and important changes:
- The deadline for submitting reports is increased from 8 to 10 working days.
- The possibility to provide a paper statistical form is cancelled. Currently forms can be submitted only electronically from the personal account on the Federal Customs Service website. An electronic signature is required to sign and submit the report; however, the company can use the same electronic signature that is used to sign the reports to be submitted to the tax authorities.
- The possibility to provide statistical forms by a customs representative is cancelled. Now the customs authorities accept reports only from the legal entity that directly shipped to the EEU countries or received the goods from the EEU countries.
- Now it is possible to avoid the administrative responsibility for submitting a statistical form containing inaccurate data. An important condition is that a foreign economic activity participant must submit a new statistical form within 10 days from the date of detection of the erroneous information.
- Changes have been introduced concerning those categories of goods, which when being moved require the submission of the statistical form. Previously, a list of goods was approved for which the providing of a statistical form was not required. For example, when moving advertising materials, souvenirs, different samples. Currently participants of foreign economic activity must provide statistical reports on all the moved goods which increase or decrease the material resources of the State. The detailed lists of cases that may cause difficulties in determining the presence or absence of the obligation to submit the statistical form are given in paragraphs 7 and 8 of the Decision of the EEC Board No. 210 dated 25.12.2018.