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National Traceability System for Imported Goods

In accordance with Federal Law No. 09.11.2020-FZ of 371, from 01.07.2021, a national traceability system for imported goods (hereinafter referred to as the traceability system) is being introduced on the territory of the Russian Federation.

The agreement on the mechanism of traceability of goods imported into the customs territory of the Eurasian Economic Union was ratified by Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia.

The traceability system is aimed at minimizing the risks of import and turnover of counterfeit and contraband goods on the territory of the Russian Federation and at maintaining a fair competitive environment in the domestic market. It is implemented in a documentary manner without the use of additional software tools, identification marks and reading devices.

The National Traceability System provides:

  1. completeness of information about goods subject to traceability and transactions related to the circulation of such goods;
  2. accounting of goods subject to traceability using; quantitative units of measurement of goods provided for by the list approved by the decree of the Government of the Russian Federation;
  3. the relationship of the accompanying document with the document on the basis of which information about the goods is included in the national traceability system (declaration for goods, statement of release of goods before filing a declaration for goods, notification of residues, notification of import into the territory of the Russian Federation from countries EAEU;
  4. the relationship of the subsequent accompanying document with the previous accompanying document;
  5. the integrity of the information contained in the national traceability system;
  6. end-to-end documentary identification of goods (consignments of goods) subject to traceability during their circulation in accordance with the legislation of the Member States.

Purposes and principles of the goods traceability system

Objectives of the development and implementation of the traceability system:

  • fulfillment of international obligations;
  • confirmation of the legality of the turnover of goods in the Eurasian Economic Union;
  • preventing the import of counterfeit products into the territory of the Russian Federation;
  • increasing the competitiveness of domestic goods;
  • ensuring the economic security of the country;
  • reduction of gray imports.

Principles of the National Traceability System:

  • elimination of duplication of business processes of taxpayers;
  • traceability identifier is generated according to uniform rules;
  • the system is based on the existing electronic document flow between taxpayers;
  • the fact of transfer of ownership of the traceable product is recorded in the existing documents and does not require physical marking of the goods;
  • the requirements apply to all participants in the turnover. 

What goods are traceable 

Traceability is carried out in accordance with the procedure for the functioning of the national system of traceability of goods listed in the List, subject to one of the following conditions:

  • goods were imported into the territory of the Russian Federation and released in accordance with the customs procedure for release for domestic consumption;
  • the goods have been imported into the territory of the Russian Federation and are not placed under the customs procedure for release for domestic consumption due to confiscation or other treatment of the property (income) of the Russian Federation;
  • goods were imported into the territory of the Russian Federation and were not placed under the customs procedure for release for domestic consumption in connection with the levying of collection on them by a court decision against the payment of customs duties, taxes, special, anti-dumping, countervailing duties;
  • goods are detained by customs authorities in accordance with chapter 51 TC EAEUare not claimed within the time limits established by paragraphs 1 and 2 of Article 380 of the Customs Code of the EAEU, by persons having powers in relation to such goods;
  • goods were imported into the territory of the Russian Federation from the territory of the EAEU member states, with the exception of goods placed under the customs procedure of customs transit;
  • goods were previously imported into the Russian Federation in the cases specified in subparagraphs 1-5 of paragraph 3 of the Procedure, and are actually located in the Russian Federation on the date of entry into force of the List of goods (changes thereto) (paragraph 3 of the Procedure)

 

The list below contains the commodity items included in the experiment to test the traceability system, carried out in accordance with the Decree of the Government of the Russian Federation of June 25.06.2019, 807 No. XNUMX.

Traceable item name TH code FEA OKPD2 code
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or other types, heat pumps other than air conditioning units of heading 8415, refrigerators and freezers for household use 8418102001 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418102002 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, other 8418102008 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or other types, heat pumps other than air conditioning units of heading 8415, refrigerators and freezers for household use 8418108001 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418108002 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, other 8418108008 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or other types, heat pumps, other than air conditioning units of heading 8415, with a capacity exceeding 340 liters 8418211000 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air-conditioning units of heading 8415, in the form of a table 8418215100 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, of built-in type 8418215900 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or other types, heat pumps, other than air conditioning units of heading 8415, not more than 250 liters 8418219100 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or other types, heat pumps, other than air conditioning units of heading 8415, more than 250 liters, but not more than 340 liters 8418219900 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, other 8418290000 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or other types, heat pumps other than air conditioning units of heading 8415, freezers for household use 8418302001 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418302002 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, other 8418302008 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or other types, heat pumps other than air conditioning units of heading 8415, freezers for household use 8418308001 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418308002 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, other 8418308008 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or other types, heat pumps other than air conditioning units of heading 8415, freezers for household use 8418402001 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418402002 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, other 8418402008 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or other types, heat pumps other than air conditioning units of heading 8415, freezers for household use 8418408001 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418408002 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, other 8418408008 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or other, heat pumps, other than air conditioning units of heading 8415, for the storage of frozen food 8418501100 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, other 8418501900 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or other types, heat pumps, other than air-conditioning units of heading 8415, for deep freezing, other than articles of subheadings 8418 30 and 8418 40 8418509001 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or other types, heat pumps, other than air conditioning units of heading 8415, other 8418509009 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or other types, heat pumps other than air conditioning units of heading 8415, absorption heat pumps 8418610011 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, other 8418610019 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418610091 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electrical or of other types, heat pumps, other than air conditioning units of heading 8415, other 8418610099 28.25.13
Forklift trucks, other trucks equipped with lifting or handling equipment, with a lifting height of 1 m or more 8427101000 28.22.15
Fork lift trucks, other lift trucks fitted with lifting or handling equipment, others 8427109000 28.22.15
Forklift trucks, other forklift trucks equipped with lifting or handling equipment, rough terrain forklift trucks and other stacking trucks 8427201100 28.22.15
Forklift trucks, other forklifts equipped with lifting or handling equipment, more than 3 years have passed since their release 8427201901 28.22.15
Fork lift trucks, other lift trucks fitted with lifting or handling equipment, others 8427201902 28.22.15
Fork lift trucks, other lift trucks fitted with lifting or handling equipment, others 8427201909 28.22.15
Forklift trucks, other forklifts equipped with lifting or handling equipment, more than 3 years have passed since their release 8427900001 28.22.15
Fork lift trucks, other lift trucks fitted with lifting or handling equipment, others 8427900002 28.22.15
Fork lift trucks, other lift trucks fitted with lifting or handling equipment, others 8427900009 28.22.15
Bulldozers with fixed and swivel blade, graders, graders, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - - with a capacity of more than 250 hp.with., 8429110010 28.92.21
Bulldozers with fixed and swivel blades, graders, graders, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - - with a capacity of 400 hp. and more, designed for operation at an ambient temperature of -50 degrees C and below, 8429110020 28.92.21
Bulldozers with fixed and swivel blade, graders, graders, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - - others, 8429110090 28.92.21
Bulldozers with fixed and swivel blade, graders, graders, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - - wheeled bulldozers with a capacity of 400 hp and more, 8429190001 28.92.21
Bulldozers with fixed and swivel blade, graders, graders, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - - others, 8429190009 28.92.21
Dozers with fixed and swivel blades, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - 350 hp graders and more, 8429200010 28.92.22
Dozers with fixed and swivel blades, graders, graders, scrapers, mechanical shovels, excavators, shovel loaders, tampers and road rollers, self-propelled, - - - specially designed for underground work, 8429200091 28.92.22
Bulldozers with fixed and swivel blade, graders, graders, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - - others, 8429200099 28.92.22
Bulldozers with fixed and swivel blades, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - - vibrating, 8429401000 28.92.24
Bulldozers with fixed and swivel blade, graders, graders, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - - others, 8429403000 28.92.24
Bulldozers with fixed and swivel blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - tamping machines, 8429409000 28.92.24
Dozers with fixed and swivel blade, graders, graders, scrapers, mechanical shovels, excavators, single bucket loaders, rammers and road rollers, self-propelled, - - - loaders specially designed for underground work, 8429511000 28.92.25
Bulldozers with fixed and swivel blades, graders, graders, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - - - single-bucket loaders on crawler tracks, 8429519100 28.92.25
Bulldozers with fixed and swivel blades, graders, graders, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - - - others, 8429519900 28.92.25
Bulldozers with fixed and swivel blade, graders, graders, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - - - hydraulic, from the date of production of which one year or more has passed, 8429521001 28.92.26
Bulldozers with fixed and swivel blades, graders, graders, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - - - others, 8429521009 28.92.26
Bulldozers with fixed and swivel blade, graders, graders, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - - others, 8429529000 28.92.26
Bulldozers with fixed and swivel blades, graders, graders, scrapers, mechanical shovels, excavators, single-bucket loaders, tampers and road rollers, self-propelled, - - others, 8429590000 28.92.27
Washing machines, household or laundry machines, including machines equipped with a squeezer, - - - - front-loading machines, 8450111100 27.51.13
Washing machines, household or laundry machines, including machines equipped with a squeezer, - - - - top-loading machines, 8450111900 27.51.13
Washing machines, household or laundry machines, including machines equipped with a squeezing device, - - - with a capacity of more than 6 kg of dry laundry, but not more than 10 kg, 8450119000 27.51.13
Washing machines, household or laundry machines, including machines equipped with a squeezer - - other machines with an integrated centrifugal squeezer, 8450120000 27.51.13
Washing machines, household or laundry machines, including machines equipped with a squeezing device - - other, 8450190000 27.51.13
Washing machines, household or laundry machines, including machines equipped with a squeezer - machines with a capacity of more than 10 kg of dry laundry, 8450200000 28.94.22
Monitors and projectors, not including television reception equipment, television reception equipment, whether or not including a broadcast radio receiver or equipment recording or reproducing sound or images, used exclusively or mainly in computing systems of heading 8471 8528421000 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, for civil aircraft 8528423001 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, others 8528423009 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, others 8528423009 26.20.17
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, with a screen width / height ratio of less than 1,5 for civilians aircraft 8528429001 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, others 8528429009 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, for civil aircraft 8528491002 26.40.34
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, others 8528491008 26.40.34
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, with a screen width / height ratio of less than 1,5 for civilians aircraft 8528498002 26.40.34
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, others 8528498008 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, others 8528498008 26.40.34
Monitors and projectors, not including television reception equipment, television reception equipment, whether or not including a broadcast radio receiver or equipment recording or reproducing sound or images, used exclusively or mainly in computing systems of heading 8471 8528521000 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, for civil aircraft 8528523001 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, others 8528523009 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, for civil aircraft 8528529001 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, others 8528529009 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, for civil aircraft 8528591002 26.40.34
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, others 8528591008 26.40.34
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, for civil aircraft 8528599001 26.40.34
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, others 8528599009 26.40.34
Monitors and projectors, not including television reception equipment, television reception equipment, whether or not including a broadcast radio receiver or equipment recording or reproducing sound or images, used exclusively or mainly in computing systems of heading 8471 8528621000 26.20.17
Monitors and projectors that do not include television receiving equipment, television communication receiving equipment, whether or not including a broadcast radio receiver or equipment that records or reproduces sound or images, operating with a flat display panel (for example, liquid crystals) capable of displaying digital information received from a computer 8528623000 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, monochrome 8528624000 26.20.17
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, digital projectors with an output resolution of 2048 x 1080 pixels or more 8528629001 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, others 8528629009 26.20.17
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, monochrome 8528692000 26.40.34
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, color 8528699000 26.40.34
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, electronic modules for embedding in computers 8528711100 26.40.20
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, devices with devices based on a microprocessor, containing a modem for gaining access to the Internet and have the function of interactive information exchange, capable of receiving television signals 8528711500 26.40.20
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, others 8528711900 26.40.20
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, devices with devices based on a microprocessor, containing a modem for gaining access to the Internet and have the function of interactive information exchange, capable of receiving television signals 8528719100 26.40.20
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, other 8528719900 26.40.20
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or image, television projection equipment 8528721000 26.40.20
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, with a liquid crystal or plasma screen 8528722001 26.40.20
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, other 8528722009 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, with a screen diagonal of not more than 42 cm 8528723001 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, with a screen diagonal of more than 42 cm, but not more than 52 cm 8528723002 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, with a screen diagonal of more than 52 cm, but not more than 72 cm 8528723003 26.40.20
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, other 8528723009 26.40.20
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or images, with a screen made using liquid crystal display technology 8528724000 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or image, with a screen made using plasma panel technology 8528726000 26.40.20
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, other 8528728000 26.40.20
Monitors and projectors, not including receiving television equipment, receiving equipment for television communication, including or not including a broadcast radio receiver or equipment that records or reproduces sound or image, other, monochrome image 8528730000 26.40.20
Tractors used on platforms of railway stations, parts of the aforementioned vehicles specially designed for the transport of highly radioactive materials 8709111000 28.22.15
Tractors used on platforms of railway stations, parts of the aforementioned vehicles, other 8709119000 28.22.15
Tractors used on platforms of railway stations, parts of the aforementioned vehicles specially designed for the transport of highly radioactive materials 8709191000 28.22.15
Tractors used on platforms of railway stations, parts of the aforementioned vehicles, other 8709199000 28.22.15
Means of land transport, except for railway or tram rolling stock, and their parts and accessories; baby strollers and parts thereof 8715001000 30.92.40
Child safety seats (armchairs) installed or attached to the seats of vehicles 9401710001 31.01.11
Child safety seats (armchairs) installed or attached to the seats of vehicles 9401790001 31.09.11
Child safety seats (armchairs) with a plastic frame, installed or attached to the seats of vehicles 9401800001 31.09.11
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What is not covered by the traceability of goods

The Procedure does not apply to:

  • for goods received (formed) as a result of processing operations on the territory of the Russian Federation or processing operations for domestic consumption (processed products, waste and residues) placed under the customs procedure for release for domestic consumption;
  • for goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone; goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone, and goods of the Russian Federation and placed under the customs procedure for release for domestic consumption;
  • for goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse; goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, and goods of the Russian Federation and placed under the customs procedure for domestic consumption;
  • for goods subject to traceability, intended for official use by diplomatic missions and consular offices, representative offices of states at international organizations, international organizations or their representative offices enjoying privileges and (or) immunities in accordance with international treaties of the Russian Federation;
  • for goods alienated to individuals for personal, family, household and other non-entrepreneurial needs, as well as for taxpayers of professional income tax;
  • goods, information about transactions with which constitutes a state secret (clause 6 of the Procedure).

How does the product traceability system work?

The traceability system is based on the existing electronic document flow between taxpayers and reporting submitted to the Federal Tax Service of Russia, which, in turn, does not require changes in the warehouse policy and is resolved through accounting.

Traceability will involve taxpayers applying both general and special taxation regimes. When carrying out transactions with traceable goods, taxpayers will need to include an identifier - the registration number of consignments of goods subject to traceability (RNPT), in invoices (SF) or documents on shipment of goods.

RNPT in most cases is formed on the basis of the registration number of the declaration for goods (DT) and the serial number of the goods in it. (Example: XXXXXXXX / DDMMGG / XXXXXX / XXX).

When goods are imported into the Russian Federation from outside the EAEU countries that are released for domestic consumption and are subject to traceability, the importer forms the RNPT based on diesel fuel. To assign RNPT to traceable goods imported from the EAEU countries, the importer is obliged to submit to the tax authority a notification of the import of goods in electronic form. In response, the tax authority will send a receipt with the assigned RNPT. With the further sale of such a product, the formed RNPT is included in the SF, which is sent to the buyer in electronic form via telecommunication channels.

When receiving an electronic invoice from the counterparty, the buyer must make sure that the RNPT specified in it is correct. This can be done using the service at the link

The obtained RNPT is used for the further sale of goods from this batch.

If, as of the effective date of the list of traceable goods, the seller owns imported goods from the specified list, he will need to send a notification of the remains of goods subject to traceability in electronic form to the tax authority. In response, he will be sent a receipt with the assigned RNPT.

Termination and resumption of traceability of goods

The accounting of information on the termination or renewal of traceability of goods in the system will be carried out using a report on transactions with goods subject to traceability.

  • Ending traceability - this is the disposal of goods from traceability due to the termination of ownership of the goods, including their transfer to production, disposal, etc., as well as the actual export from the territory of the Russian Federation in accordance with the customs procedure for export (re-export).
  • Resuming traceability - this is the return of a traceable product, for which information about its loss, disposal, destruction, etc. was previously received, as well as a return from production or sale, if it was previously transferred to it (sold).

Traceability ceases in the following cases:

  • exclusion of goods subject to traceability from the List of goods;
  • the disposal of goods subject to traceability, not related to the sale, as a result of which the participant in the turnover of goods subject to traceability terminates the right of ownership of the goods: the disposal of goods subject to traceability - as a result of burial, neutralization, disposal or destruction, irrevocable loss of goods due to the action of an irresistible force, confiscation, as well as in connection with the transfer of goods subject to traceability in production and (or) for processing, including as raw materials (materials), components, for the manufacture of new goods;
  • realization, as well as the transfer, free of charge, of the right of ownership of goods subject to traceability to individuals for their use for personal, family, household and other purposes not related to entrepreneurial activity, as well as to taxpayers of tax on professional income;
  • actual export of goods subject to traceability from the territory of the Russian Federation in accordance with the customs procedure for export (re-export);
  • export of goods subject to traceability from the territory of the Russian Federation to the territory of another EAEU member state;
  • sale of goods subject to traceability to diplomatic missions and consular offices, missions of states to international organizations, international organizations or their representations enjoying privileges and (or) immunities in accordance with international treaties of the Russian Federation, subject to the subsequent official use of these goods;
  • shortage of goods subject to traceability identified by a participant in the turnover of goods subject to traceability during inventory (clause 4 of the Procedure).

Traceability is resumed in the following cases:

  • return of the remains of unused (unprocessed) goods from production (processing), in respect of which traceability was subject to termination in accordance with subparagraph 2 of paragraph 4 of the Procedure;
  • return to the seller by individuals of goods subject to traceability, previously sold to individuals for personal, family, household and other non-entrepreneurial needs, as well as refund by taxpayers of the tax on professional income, goods subject to traceability, previously sold to taxpayers of tax on professional income;
  • identification by a participant in the turnover of goods subject to traceability during the inventory of goods subject to traceability, for which a shortage was previously identified (clause 5 of the Procedure).

To record information on the termination or resumption of traceability of goods in the system, taxpayers will need to submit a report on transactions with goods subject to traceability.

 

The report on transactions is submitted to the tax authority on a quarterly basis in electronic form via telecommunications channels and only if there are transactions with traceable goods in the reporting period.

Taxpayers under special taxation regimes also indicate information on the purchase and sale of traceable goods in the report on transactions with goods subject to traceability.

Taxpayers under the general taxation regime indicate information on the sale of traceable goods in the declaration on VAT.

In the case of the export of such goods to the EAEU countries, the exporter shall be notified of their movement via telecommunication channels in electronic form. However, such a notification is not given when exporting to other countries.

What does the Federal Tax Service recommend? Russia in preparation for the implementation of the traceability system

  1. to get acquainted with more detailed information about it, as well as about draft forms of documents and regulatory legal acts in a special section on the website of the Federal Tax Service of Russia by the link;
  2. conduct analysis economic activity for the implementation of transactions with goods participating in the experiment, as well as their ownership;
  3. to consider the issue of organizing the electronic document flow of the Federation Council and submitting reports to the tax authority;
  4. consider options for possible changes in the accounting and planning of activities and determine the time frame for finalizing such changes;
  5. make sure that all the necessary improvements can be implemented after the amendments to the legislation of the Russian Federation come into force;
  6. decide which method of accounting for traceable goods (for example, serial, batch, etc.) is suitable for your accounting system;
  7. take part in seminars on the traceability system held by territorial tax authorities.