Временный ввоз в таможенном законодательстве ЕАЭС: таможенная процедура и ее налоговые последствия
Temporary admittance is a common in international trade customs procedure. It is an integral part of modern trade fairs, international transport operations, international academic and cultural exchanges, international sports contracts and tourist exchanges. The paper features temporary export in customs law, differentiates between temporary export in customs law as a foreign trade operation involving various customs procedures: temporary admittance of a product, product processing on customs territory, storing products at the customs or vacant warehouse etc., and the specific customs procedure of temporary export (admission) under which temporary use is provided for a set period as to foreign goods at the customs territory of the customs union. The paper examines the system of legal regulation for the customs procedure of temporary admission represented by three levels: international law (Kyoto and Istanbul Conventions, Convention on ATA carnet), supranational (Decisions of the Eurasian Economic Commission) and national (customs legislation of the Russian Federation). The main conditions are specified for the products subject to the customs procedure, temporary admittance (identifying temporarily imported goods, absence of such products in the list of the goods forbidden the customs procedure of temporary admittance), limitations in the use and disposition of temporarily imported goods (operation to save goods, to maintain and other operations not violating the principle of immutability principle for goods; etc.). Some provisions of the customs legislation have been studied, in particular on the period of temporary admittance, possible termination of the customs procedure and its completing. The paper analyzes tax rules applied to temporarily exported goods, two tax models of temporary admittance (of complete and partial clearance), conditions of obtaining tax exemption, ways of non-recurring and periodical payment of tax duties and taxes, terms of customs payments, administrative and judicial practice on these issues; etc.