15 million rubles of customs duties will have to be paid to the Russian company after the ship is repaired in South Korea. When the ship arrived in Russia, the shipowner did not file a declaration for goods on repair operations carried out abroad, thereby violating customs legislation. The issue of initiating a criminal case is being considered.

The violation was revealed during the customs inspection. As explained by an employee of the customs control service after the release of goods of the Far Eastern Customs Administration (DVTU) Anna Kudryavykh, in accordance withThe Customs Code of the EAEU(The EAEU TC) upon the return of a ship from an international voyage during which repair operations were carried out, the shipowner must file a declaration for goods, place the ship under the procedure of release for domestic consumption and pay the payments due based on the cost of the repair work performed. This does not apply to cases when the need for repair arose while the vessel was abroad, in the event of an accident and in other cases provided for in paragraphs 1 and 2Articles 277 of the EAEU Customs Code. If the shipowner has not fulfilled the requirements of the legislation, then upon further inspection, the shipowner will be charged payments based on the cost of the repaired vessel itself (paragraph 3 of paragraph 3 of Article 277 of the TCThe EAEU), i.e. as in relation to illegally moved goods.

The procedure for declaring ships after their repair outside the customs territory has changed since January 1, 2018. DVTU specialists have repeatedly informed participants of foreign economic activity about this at meetings and meetings of the Advisory Council. As practice has shown, some shipowners still allow violations. The Far Eastern Customs Administration draws attention to the fact that the obligation to declare to the customs authority, in cases established by the Customs Code, information about the repair of ships carried out abroad with the filing of a declaration for goods lies with the shipowner. If this obligation is fulfilled, he will not have an additional burden associated with verification measures, making decisions on the payment of additional accrued payments and bringing to the responsibility established by law.