Import into the customs territory and export from this territory of goods transported by pipeline transport is permitted after the goods are released in accordance with the declared customs procedure. When submitting a customs declaration, the actual presentation of goods transported by pipeline transport to the customs authority is not required. When importing into the customs union or exporting from this territory goods transported by pipeline transport, mixing of goods is allowed, as well as changes in the quantity and condition (quality) of goods due to technological features transportation and specific characteristics of goods in accordance with technical regulations and national standards in force in the member states of the customs union.

The quantity of goods transported by pipeline transport is determined based on the readings of commercial metering devices installed in technologically determined places in accordance with the Labor Code of the Customs Union, acts of actual supplies of goods under the relevant foreign trade agreement, delivery and acceptance certificates, quality certificates of goods and other similar documents confirming the address distribution of volumes of produced, supplied and consumed goods transported by pipeline transport, for billing period, determined in accordance with the order. Instruments for recording goods transported by pipeline transport and along power lines are installed in the customs territory of the Customs Union. The installation sites for metering devices for goods transported by pipeline transport and along power lines across the customs border may be located outside this territory, subject to the existence of international treaties of a member state of the customs union and a neighboring state that determine their operation and the procedure for access of customs officials.

In order to prevent unauthorized access and changes in information in the readings of metering devices for goods transported by pipeline transport and along power lines, customs authorities impose identification means on such devices. When customs declaring goods transported by pipeline transport, exported from the customs territory of the Customs Union, the readings of commercial metering devices located in the territory of the state of departure of these goods or commercial metering devices located in the territory of a neighboring state are used. Import into the customs territory and export from this territory of goods transported along power lines is permitted before submitting a customs declaration to the customs authority. Declaration is carried out with the subsequent submission of a customs declaration for the premises electrical energy under customs procedures for release for domestic consumption or export, respectively, no later than the 20th day of the month following each calendar month of its actual delivery. When submitting a customs declaration, the actual presentation of electrical energy to the customs authority is not required.

The actual amount of electrical energy imported or exported is subject to customs declaration. When customs declaring electrical energy exported from the customs territory of the Customs Union, the readings of metering devices located in the territory of the state of departure of this electrical energy or metering devices located in the territory of a neighboring state are used. When customs declaring electrical energy imported, the readings of metering devices located on the territory of the state of destination of this electrical energy or metering devices located on the territory of a neighboring state are used. Customs transit of foreign goods transported by pipeline transport through the customs territory of the customs union and (or) through the territory of a state that is not a member of the customs union, between 2 points located in places where commercial metering devices are installed, is applied in accordance with international treaties and (or) legislation of the member states of the customs union.

Electrical energy transported along power lines through the customs territory of the Customs Union in conditions of parallel operation of energy systems is not subject to placement under the customs procedure of customs transit. It is allowed to change the specific characteristics of transit goods transported through the customs territory of the Customs Union by pipeline transport, due to the technological features of transportation, in accordance with technical regulations and national standards in force in the member states of the Customs Union.

Introduction..2

1 Movement of goods by pipeline transport and along power lines. 4

1.1. Features of the movement of goods by pipeline transport. 4

1.2. Movement of goods along power lines. 9

2. Declaration of goods transported by pipeline transport and power lines. 12

3. Central Energy Customs and its role. The main consumers of Russian energy resources abroad... 18

3.1. The role of the Central Energy Customs in the movement of goods by pipeline transport and along power lines across the customs border of the Russian Federation and state budget revenues. 18

3.2. Foreign economic partners of Russia - consumers of energy products 24

Conclusion.. 30

List of sources used.. 33

One of essential tools trade policy is the application of prohibitions and restrictions in relation to certain categories of goods, which are established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities. However, the use of this instrument in relation to goods transported by pipeline transport has certain features due to the fact that the process of transportation through the pipeline system is not reversible (i.e. it is impossible to suspend movement or return goods back). Therefore, prohibitions and restrictions established by law of the Russian Federation on state regulation of foreign trade activities, the legislator proposed to apply on the day of filing a temporary customs declaration. So, for example, if the Government of the Russian Federation, in accordance with Article 17 Federal Law dated April 14, 1998 N 68-FZ “On measures to protect economic interests Russian Federation when implementing foreign trade goods" in order to quickly respond to external market conditions will make a decision to limit or ban the export of goods from Russia for a period of up to six months, then in relation to goods transported by pipeline transport, it will be applied from the day of filing a temporary customs declaration (remember that for natural gas, a temporary declaration is submitted for one year, and for oil and petroleum products it can be submitted for a quarter) /6/.

1.2. Moving goods along power lines

Before considering the features of the movement of goods along power lines, it is necessary to define this concept in order to better understand the functioning of these technical structures.

Power transmission line (PTL) is an electrical installation for transmitting electricity over a distance, consisting of wires (cables) and auxiliary devices (insulators, couplings, etc.). There are overhead power lines, wires that are suspended above the ground or above water, and underground (underwater), in which mainly power cables are used. AC power lines with a voltage of 1150 kV (Ekibastuz - Kokchetav), DC power lines with a voltage of 800 kV (Volzhskaya HPP - Donbass) and others are operated /7/.

In accordance with the provisions of Article 314 of the Labor Code, the import into and export from the customs territory of the Russian Federation of goods transported along power lines is allowed without prior permission from the customs authority, subject to subsequent declaration and payment of customs duties. Customs procedures for temporary storage and internal customs transit do not apply to goods transported along power lines. This approach is due to both the specifics of the product itself and the characteristics of its movement.

In the Russian Federation, there is a planned balance of electricity production and consumption, which determines the amount of electricity supplied for export in different directions. Today there is a colossal underload of power plants, so an increase in electricity generation has a positive effect on the development Russian economy.

At the same time, the previously existing procedure for moving electricity had a number of flaws. In particular, when transporting electricity to foreign buyers, the exact amount of electricity actually supplied can only be known on the 15th day after the end of the goods delivery period. During the delivery period, it is impossible to calculate the amount of electricity, since several power lines are involved in this process. Until this point, exporters cannot determine the amount of electricity being moved.

Therefore, even if the exporter strictly follows the electricity generation schedule, often the amount of transported energy exceeds that declared to the customs authority, and the exporter finds itself in a situation where it is forced to bear administrative (or criminal) liability for violations in the field of customs affairs. In this regard, the issue of legal regulation of determining the amount of transferred electricity after actual delivery has become relevant, which has been resolved in the new Labor Code of the Russian Federation /5/.

In accordance with the provisions of this article, the import and export of electrical energy is permitted without prior permission from the customs authority, subject to the submission of a customs declaration and payment of customs duties on the 20th day of the month following each calendar month of actual delivery of goods. If necessary, this period can be extended to five days.

The actual amount of electrical energy is declared based on the readings of metering devices recording its movement.

When moving electricity across the customs border along all power lines that are switched on during parallel operation of electric power systems, the algebraic sum of electricity flows is subject to declaration based on information about the actual amount of electricity moved across the customs border. Thus, the actual amount of electrical energy is declared, which is established based on the readings of metering devices installed in technologically equipped places and recording the movement of electrical energy (the so-called balance flow). In this case, the calculated value is adjusted taking into account the magnitude of technological costs, that is, electricity losses in networks on the section of interstate power lines /6/.

Declaration is made on the basis of acts on actual supplies of electrical energy under the relevant foreign trade agreement. Customs duties, taxes are paid no later than the day of filing a customs declaration for goods transported across the customs border within one calendar month.

Article 312 of the Labor Code establishes the application of rates of customs duties and taxes and the procedure for their payment when moving goods by pipeline transport. This article sets out the provisions governing the specific application of rates of customs duties and taxes in relation to goods imported into the customs territory through the pipeline system. As previously noted, when moving goods by pipeline transport, temporary periodic declaration is applied. When importing goods, a temporary customs declaration is submitted no later than the 20th day of the month preceding the period of import delivery. In this case, customs duties and taxes are paid on the day of filing the temporary customs declaration, based on the information specified in the temporary customs declaration. To calculate the amounts due, the rates of customs duties and taxes in effect on the 15th day of the month preceding the month of delivery are applied. A complete customs declaration is submitted no later than the 20th day of the month following the calendar month of import delivery. If the amounts of customs duties and taxes increase as a result of clarification of information about goods imported for each calendar month of delivery, then an additional payment of the required amounts is made on the day of filing a full customs declaration without charging a penalty. In case of excessive payment of import customs duties and taxes, they are refunded in accordance with Article 355 of the Labor Code of the Russian Federation.

By general rule identification of goods is the establishment of the identity of the characteristics of a product with its essential features. As for commodities transported through pipeline systems or power lines, it is impossible to identify them individually. For example, Kazakh oil and oil produced by domestic oil companies have different compositions and other specific characteristics. When pumped into the pipeline system for further transportation abroad, these goods are inevitably mixed, and the output is a Russian export mixture of the URALS brand. Therefore, it is impossible to identify the oil entering the pipeline. Electrical energy also does not have any characteristics, so identification requirements cannot be applied to it. However, the non-application of identification requirements does not exclude the possibility of carrying out customs control in other forms.

Moving Russian goods through the pipeline system and along power lines between two points located on the territory of Russia, through the territory of a foreign state, is carried out according to the rules established for the special customs regime in relation to Russian goods transported between customs authorities through the territory of a foreign state. These rules should be determined by the Government of the Russian Federation /6/.

3. Central Energy Customs and its role. The main consumers of Russian energy resources abroad

3.1. The role of the Central Energy Customs in the movement of goods by pipeline transport and along power lines across the customs border of the Russian Federation and state budget revenues

Pipeline transport, represented by all kinds of oil and gas pipelines, complex technological service structures, and power lines - power transmission towers and high-voltage wires, strings stretching for many hundreds of kilometers - is an integral part and an important technological link in the movement of energy goods across the customs border. But without the participation of special customs authorities, not a single batch of these goods can be cleared for export abroad. Therefore, it is advisable to consider the participation of customs authorities and their functions in the implementation of customs clearance and control of energy resources transferred abroad.

It would seem an incredible fact: customs, whose number is just over half a percent of the total number of all employees of the customs system, provides 36% of customs payments transferred to the state budget by the Federal Customs Service. Meanwhile, this is precisely the efficiency of the Central Energy Customs /10/.

The Russian Federation is a major energy power, accounting for 12% of the world's proven oil reserves, 45% of natural gas reserves, not to mention other mineral energy sources. The energy sector plays a decisive role in ensuring the reliable functioning of the economy and social sphere country, strengthening its position in the international arena. Over the years of reforms and transformations, the fuel and energy complex has provided not only economic security country, but also laid the necessary foundation for its sustainable development.

The state's energy policy is aimed at obtaining the greatest benefits from external economic activity, strengthening Russia’s position in global energy markets, supporting the activities of Russian business entities and participation in ensuring global energy security. For its successful implementation, diversification of the product range and direction of energy exports, development of energy transport infrastructure (main pipelines, Electricity of the net, seaports and transshipment bases), taking into account the expansion of the geography of exports and the promising balance-sheet capabilities of the fuel and energy complex /11/.

The export of energy resources in the future until 2030 will remain one of the main factors of growth of the Russian economy, although its importance should decrease due to the development of knowledge-intensive sectors of the economy. Occupying a dominant position in European energy markets, Russia is gradually diversifying its supplies by penetrating promising markets in the Asia-Pacific region, primarily China, Japan, Korea and India, as well as North America. At the same time, the share of energy carriers with higher added value (high-quality petroleum products, highly purified gas, petrochemical products, enriched coal, and so on) will gradually increase in the export structure.

At the same time, it should be noted that the recently strengthened role of Russia in the global energy market, the favorable conditions for us in this market, the ongoing policy of tariff regulation of exports of fuel and energy complex products, in turn, have created and, most likely, will create further negative trends, expressed in the desire of unscrupulous participants in foreign trade activities, as well as international organized criminal groups, to increase efforts to illegally export energy resources from the customs territory of the Russian Federation.

The Federal Customs Service of Russia and the Central Energy Customs, as a body designed to protect the economic interests of the country when moving energy resources across the customs border of the Russian Federation, are assigned a significant role in identifying, preventing and suppressing attempts to commit crimes with energy resources in the customs and tax spheres. Since the importance of this customs authority in the control and clearance of energy goods is very great, it is necessary to take a closer look at the Central Energy Customs and the stages of its development /12/.

The history of CET dates back to 1992, when a department for customs control over cargo transported through pipelines, power lines and water transport was created at the Moscow Regional Customs. The duties of the head of this department were entrusted to the adviser customs service I rank Oleg Mikhailovich Galogre, who by that time already had extensive experience in the customs service. On the basis of this department, by order of the State Customs Committee of Russia dated May 31, 1994 No. 238, the Energy Customs was formed, headed by Vladimir Stepanovich Chuvaev (1946-1997), a professional customs officer who has proven himself to be a competent specialist and a skillful organizer. Major General of the Customs Service V.S. Chuvaev led the customs until the last days of his life.

It was at this time that the main directions of customs activity were laid down. The “Technology for customs control of energy carriers transported by pipeline transport and along power lines across the customs border of the Russian Federation” has been developed and put into operation.

By order of the State Customs Committee of Russia dated 11.05. 2000 No. 390 "On the creation of the Central Energy Customs" through the reorganization of the Energy Customs, CET was created.

In accordance with the order of the Federal Customs Service of Russia dated 01.06. 2007 No. 683 The Central Energy Customs is a specialized customs authority that carries out customs clearance and customs control of goods of group 27 of the Commodity Nomenclature of Foreign Economic Activity of Russia (crude oil, gas condensate, natural gas and products of their processing, coal, lignite, peat, coke, oil shale , electricity). The region of activity of customs and customs posts subordinate to it is defined as the entire customs territory of the Russian Federation /12/.

In order to operational management In the process of customs clearance of energy resources, strengthening customs control over export volumes of energy resources moved across the customs border of the Russian Federation, the Federal Customs Service of Russia is consistently implementing multi-stage measures to centralize the customs administration of energy resources on the basis of the ETC.

The next stage was the creation of energy posts in the structure of the ETC (in sea ​​ports), performing customs clearance and customs control of oil and petroleum products exported from the customs territory of the Russian Federation by various modes of transport. The customs office has four customs posts:

Moscow energy customs post;

Customs post Caspian Pipeline;

Southern Energy Customs Post;

North-Western energy customs post.

After organizational and structural changes carried out in 2008, two services were created in the structure of the central office of the ETC (customs control organizations and information and technical services). The main task, which is assigned to the customs control organization service, is the continuous monitoring of all incoming information on the movement of energy resources across the customs border of the Russian Federation, its analysis using a risk management system and the issuance of operational guidance to customs authorities for the targeted application of selective customs control methods that ensure timely response to threats violations of customs legislation /10/.

The Customs Information and Technical Service is actively working to introduce electronic exchange of information between functional departments and customs posts, impersonal customs clearance, as well as control of documents and information, the provision of which is provided in accordance with the Customs Code of the Russian Federation.

The measures taken made it possible to improve the quality of customs clearance of energy resources, create the prerequisites for the centralization of financial flows associated with the export of energy resources, and ensured the possibility of more wide application electronic declaration for the export of oil and petroleum products.

Taking into account the accelerated development of transport systems, there is a need to ensure their effective functioning, and therefore the main thing in the activities of energy customs posts should be work aimed at taking measures to optimize, increase transparency and reduce the time for customs clearance and customs control, increase bandwidth checkpoints.

The development of energy customs posts is based on the use of modern information technologies, based on the principles of the activities of the customs authorities of the leading countries of the world, the creation of a legal and organizational basis for the activities of the post for the subsequent application of clear and understandable rules for the customs administration of energy resources.

To implement the above approaches, preliminary information and electronic declaration are used as a priority, ensuring the collection and control of information about energy carriers transported across the customs border in the necessary and sufficient volume, the principle of selective customs control based on a risk management system.

The indicated directions for the development of energy customs posts assume a transition in the future to electronic document management, which will create conditions for the introduction of simplified customs procedures, applied based on the reputation of participants in foreign economic activity.

The Central Energy Customs today is a specialized customs Department, directly subordinate to the Federal Customs Service of Russia with a single control center in Moscow, capable of carrying out customs clearance and customs control over energy carriers from the moment of filing the declaration and handing over the energy carrier to the first carrier until its export from the customs territory of the Russian Federation. The total number of ETC today is 403 highly qualified officials capable of performing assigned tasks of any degree of complexity.

In January-August 2008, customs posts subordinate to CET processed more than 87 percent of export volumes of oil, more than 32 percent of export volumes of petroleum products, 97 percent of electricity and 100 percent of export volumes of natural gas /10/.

In 2007, more than one trillion rubles were transferred to the federal budget income of the ETC, namely 1 trillion 181 billion rubles, which is almost 2 times more than in 2006. However, the 2007 record for transfers Money the federal budget has already been hit. Over the eight months of 2008, more than 1 trillion 400 billion rubles were transferred to the federal budget. Every day, customs transfers an average of 7 billion rubles to the federal budget!

Thus, these facts, supported by statistical data on the activities of the ETC, once again confirm that the share of energy goods transported by pipeline transport (oil, petroleum products, gas, gas processing products) and power transmission lines (electricity) in the entire volume of exported raw materials and minerals resources is very significant and will remain one of the main elements of the receipt of contributions to the state budget of Russia for a long time /9/.

3.2. Russia’s foreign economic partners are consumers of energy products

The Russian Federation, which, as already mentioned, is the owner of huge natural reserves of mineral fuel and energy potential, replenishes its budget largely through the sale of hydrocarbons abroad. Accordingly, this requires stable sales markets, reliable consumers of resources and constant demand for it. Taking into account the current relative shortage of mineral raw materials on the world market, associated with a decrease in their reserves in nature, as well as the conflict in the Middle East, consumers of Russian energy resources are almost all of Europe, as well as a number of other countries of the world.

Let's start with the allied countries of the near abroad.

Belarus, a former union state during the Soviet era, a brotherly nation for Russia, and now a member of the Commonwealth of Independent States, has always been a reliable trading partner of the Russian Federation. Trade turnover between countries is increasing every year. The number of types of goods transported across the border of the two states is also constantly growing. In view of the fact that Belarus practically does not have its own mineral raw materials, and the basis of the economic activity of any state is oil and gas, as well as electricity, in this sector of goods it depends on Russian supplies.

For a long period of time, the question has been raised about the creation of a union state of Russia and Belarus, which would imply the absence of economic barriers to the movement of goods by pipeline transport and power lines in particular. However, during the negotiations, disagreements constantly arise between the leaders of the two countries, which slows down the process of signing the act of union between the states. There are many reasons for this, and one of the main ones is the financial crisis around the world, especially in this year. Since the beginning of 2007, energy prices began to slowly but surely creep up. This could not but serve as a basis for increasing tariffs for the supply of oil, gas, and electricity abroad.

Belarus, as a fraternal people and a reliable foreign economic partner, has always received raw materials at prices lower than other Russian partners. This benefits both parties. But due to the sharp rise in prices for different kinds fuel throughout the world, it was necessary to simultaneously raise tariffs for all countries consuming Russian oil and gas raw materials.

In 2007, Belarus received Russian gas at $200 per 1,000 cubic meters, partially paying for it with a stake in the Beltransgaz company. This share was 50 percent, or about $2 billion /13/.

Next, we present the opinion of the head of the Belarus department of the Institute of CIS Countries, Alexander Fadeev, on the current situation related to the movement of energy goods between Russia and Belarus: “The creation of a union state is frozen. There is no single currency. Despite the customs union, there are mobile customs posts and commodity restrictions on both sides. At the same time, only “oil” subsidies to Belarus from Russia amount to about $4 billion. Russian oil is not subject to export duty. Petroleum products are obtained from it, taxes from which go to the Belarusian budget. There were cases of resale to Europe of just crude oil. Taking into account low prices for gas, the amount of direct and indirect “fraternal” subsidies was comparable to the entire Belarusian budget - 10 billion dollars." Thus, the gas conflict between Belarus and Russia led to the fact that Belarus had to establish energy and political contacts wherever possible. During a meeting with The leaders of Ukraine and Azerbaijan discussed the construction of a “Black Sea-Baltic oil reservoir”, which could be filled with Azerbaijani oil and would connect Ukraine with Belarus and even the Baltic states /14/.

To solve mutual oil and gas problems, according to ex-president V.V. Putin, it remains to agree on “technical details.” Moscow insists that Belarus shares 85% of the VAT on trade in petroleum products obtained from Russian raw materials. Otherwise, oil supplies (about 20 million tons per year) will be subject to export duties. Not so long ago, in the summer of 2008, the new President Dmitry Medvedev signed the Law on the ratification of an intergovernmental agreement with Belarus on measures to regulate trade and economic cooperation in the field of export of oil and petroleum products. The Kremlin press service reported this. Under the agreement, crude oil exported from Russia to Belarus will be subject to export customs duties. Currently, the relevant departments are determining the mechanism for calculating the duty for 2007-2009 /13/.

When exporting crude oil and petroleum products from the territory of Belarus to “third countries,” customs duties will be collected at rates equal to those applied in Russia. If the Belarusian side fails to fulfill this obligation, the Russian side will apply export customs duties on crude oil and petroleum products exported to Belarus in full in accordance with Russian legislation.

Particularly noteworthy is the partnership between Russia and Kazakhstan in the field of transporting energy resources by pipeline transport. The customs regime for processing in the customs territory of the Orenburg region is in third place in terms of application (after export and release for domestic consumption) - 11%. And this is mainly due to the supply of natural gas from the Karachaganak field in Kazakhstan, and its processing at the Orenburg Gas Plant.

The Karachaganak field in the West Kazakhstan region is one of the largest oil and gas condensate fields in the world. It covers an area of ​​280 square kilometers and contains more than 1.2 billion tons of oil and condensate and more than 1.35 trillion cubic meters of gas /15/.

Currently, Karachaganak is the largest investment project in Kazakhstan with a volume of foreign investment of over $5.5 billion.

The development of the field is carried out under the leadership of four international companies: BG Group (UK), Eni (Italy), the share of each of which is 32.5%, as well as Chevron (USA) - 20% and LUKOIL (Russia) with a capital share of 15 %. LUKOIL is a leading vertically integrated company in Russia. The company's primary activities include exploration and production of oil and gas, as well as the production and marketing of petrochemical products.

LUKOIL is the second largest private company in the world in terms of proven hydrocarbon reserves and has a large portfolio of assets in the exploration and production sector, both in Russia and abroad, including Azerbaijan, Kazakhstan, Egypt, North Africa and Colombia.

To implement the Karachaganak project, these companies united into the Karachaganak Petroleum Operating B.V. (KPO) consortium.

KPO operates in accordance with the Final Production Sharing Agreement (FPSA), signed by the international consortium partners with the Government of Kazakhstan in November 1997. Under the terms of the agreement, KPO will manage the Karachaganak project until 2038.

Karachaganak hydrocarbons lie in the so-called reservoir, at a depth of approximately 5 thousand meters. The reservoir contains huge volumes of oil, condensate and gas, which permeate the porous rock. These hydrocarbons are arranged in layers, like a kind of “cake”, in which there is a lower thin layer of oil, then there is a thicker layer represented by condensate, and on top of the reservoir there is a thicker layer consisting of gas.

Hydrocarbon production at the field is carried out using wells drilled from the surface to the depth of the formations. The pressure of the earth's crust at great depths literally squeezes hydrocarbons out of rock and lifts them to the earth's surface. Next, oil and gas flow through a system of wells to manifolds, where they are mixed, and after that the mixture of hydrocarbons is supplied to one of three modern and efficient production complexes of the Karachaganak field.

Part of the acid gas produced is immediately exported to Orenburg for further processing and purification. In turn, the Orenburg plant also supplies a small amount of dry purified gas back to Karachaganak, which is used as a reserve.

Technological drying of oil is also carried out at each of the KPO complexes. All water generated during this process is then purified from oil, and then reinjected into the reservoir using special wells in the field. Part of the dried oil is exported to Orenburg /15/.

In addition to Kazakhstan and Belarus, Russia's trading partners in the energy sector are countries such as Ukraine, Poland, Bulgaria, Romania, Germany, China and others. Basically, they are consumers of our energy resources. Relations with these countries in the field of supply of oil, gas, and electricity are built on the basis of concluded agreements for the supply of relevant goods. With each consumer state, Russia discusses the terms of sale of energy resources that are beneficial to us and our partners. However, the tariffs at which supplies are carried out vary greatly from country to country. This depends on the existing relations between states, the political situation and the level of economic relations. Conflicts have arisen more than once with countries such as Ukraine and Poland due to disagreements over tariffs. A wide resonance arose due to the so-called “gas conflict” with Ukraine, which has been going on for several years. The Russian side applied sanctions and temporarily stopped supplies due to Ukraine’s failure to fulfill its obligations under the agreement. This is not surprising, since specific countries are currently pursuing a policy aimed at the West and do not want to meet Russia for further integration of relations. Due to rising oil prices in last years, tariffs were revised upward, which affected the political and economic relations of partner countries with Russia. Nevertheless, the demand for Russian energy resources has not fallen and even continues to grow, since today there is no worthy alternative to hydrocarbons, and the life of any state is based precisely on their use /11/.

Conclusion

With all the wealth of scientific, industrial, and economic potential of our great country, the national wealth is its natural resources - huge reserves of hydrocarbons and hydropower resources. In this, Russia has an incomparable advantage over most countries in the world. In conditions of depletion of mineral resources in the world, their constant shortage on the world market, the Russian Federation not only meets its energy needs, but also meets the growing needs of other countries of the world that are consumers of Russian energy products.

The ever-increasing demand for raw materials and energy, as well as periodic sharp increases in energy prices, are positive factors for the growth of the Russian economy, allowing for the accumulation of significant funds and the formation of a budget surplus.

However, there is also a flip side to the coin, which must be taken into account when planning the development of the country’s economy. Currently, the economy of the Russian Federation is focused mainly on export growth by increasing the volume and tariffs for energy supplies abroad. The lion's share of the country's budget is formed on the basis of raw materials supplies. This fact determines that Russia has long begun to turn into a “raw materials appendage” of Western and North American countries.

This trend has a negative impact on the growth of other industries. The West began to view Russia mainly as an energy partner, similar to the countries of the Middle East - members of OPEC. That is, they need our country as a stable supplier of energy resources, but nothing more. It is precisely the presence of colossal natural reserves that attracts Western countries to Russia as an object of capture in the future. All this is fraught with serious negative consequences for our state.

Under no circumstances of the foreign economic situation on the world market should Russia become a raw materials appendage of the developed countries of the West - Europe and North America. A country with such a population and enormous resource and industrial potential is simply obliged to significantly increase the share of knowledge-intensive industries, mechanical engineering, and manufacturing in its exports.

Of course, taking into account the emerging relations in the world and the establishment of economic ties, there is no need to be alarmed by fears that Russia is becoming a raw material appendage of the West. This fact determines the raw material orientation of Russian exports.

The economy is gradually developing, as are the country's knowledge-intensive industries. There are already real numbers confirming effective result foreign economic activity of Russia. Export volumes of all types of goods are growing every year, and money turnover between countries is increasing. Most of the budget income comes from the sale of energy products abroad.

An important component here is pipeline transport and power lines, and the movement process itself is regulated through the activities of the Central Energy Customs. Today we can state that the team of the Central Energy Customs has coped with the tasks set by the leadership of the Federal Customs Service of Russia.

The fact that customs, whose number is less than 0.6 percent of the total number of the entire customs system, accounts for 36 percent of customs duties transferred by the Federal Customs Service of Russia to the federal budget, and the share in the collection of export customs duties is 63.5 percent, speaks for itself myself. Therefore, today we can note with satisfaction that CET occupies a worthy place in the system of the Federal Customs Service of the Russian Federation.

To summarize the above, it is worth noting that pipeline transport and power transmission lines have served, are serving and will serve as one of the basic elements on which the economy of our country rests until the natural resources and mining potential of the state are exhausted, and this will not happen soon .

1. Bakaeva O.Yu. Customs law of Russia: textbook. - 2nd ed., revised. and additional - M.: Yurist, 2007. – 504 p.

2. Smolyakov P.N. Controversial issues of qualification of cross-border movement of strategically important raw materials // Customs Affairs. – 2007. - No. 4. – P.38-40

3. Timoshenko I.V. Customs law of Russia. - Rostov-on-Don: Phoenix, 2001. - 512 p.

4. Gabrichidze B.N. Customs law. - M.: Dashkov and K, 2004. - 841 p.

5. Customs Code of the Russian Federation. – M.: Yurayt-Izdat, 2007

6. Kozyrin A.N. Commentary on the Customs Code of the Russian Federation. – M.: TK Velby, 2005. – 522 p.

7. Gorkin A.P. Large encyclopedic dictionary for schoolchildren; compiler. - M.: scientific publishing house "Big Russian Encyclopedia", 1999. - 875 p.

8. Order No. 422 of May 4, 2006 “On control of documents related to the application of the procedure for moving goods by pipeline transport”

9. Order of September 15, 2003 N 1013 “On customs clearance of goods transported by pipeline transport and along power lines”

10. Materials of the Central Energy Customs. Small spool but precious! // Customs. – 2008. - No. 8. – P.4-6

11. Shelestov A.N. Not oil alone // Customs regulation & customs control. – 2008. - No. 7. – P.38-39

12. Data customs statistics for 2007-2008 // Customs regulation & customs control. – 2008. - No. 7. – P.35-37

13. Medvedev introduced a duty on oil exported to Belarus // Customs regulation & customs control. – 2008. - No. 7. – P.12

14. Order of the Federal Customs Service of the Russian Federation No. 800 dated August 24, 2006 “On places of declaration individual species goods"

15. Materials from the official website of the Karachaganak field http: // www. kpo. kz/

Applications

Appendix A

(additional)

Share of exports and imports of fuel and energy goods in Russia, in actual prices, % of total

Table 1 - Share of exports and imports of fuel and energy goods in Russia, in actual prices, % of the total

Page 42 of 48

9.5. Movement of goods by pipeline transport and power lines

The special customs procedure for moving goods across the customs border by pipeline transport and along power lines is distinguished by the peculiarities of customs control, customs clearance of goods, as well as the procedure for calculating and paying customs duties and taxes. Among the features of the implementation of customs operations characteristic of the special customs procedure under consideration include, firstly, the possibility of applying general conditions and procedures for the movement of goods only to the extent not regulated by Chapter. 26 TK; secondly, the non-application of customs procedures for temporary storage and internal customs transit; thirdly, non-application of customs identification to goods; fourthly, the implementation of customs clearance and control of goods by specialized customs authorities (Central Energy Customs, customs posts); fifthly, declaring goods using a cargo customs declaration, which is drawn up in accordance with the rules for filling out a customs declaration when declaring goods placed under the declared customs regime.

Movement of goods by pipeline transport. In this case, the concept of “pipeline transport” is used as a general term, which includes a main oil pipeline, an oil product pipeline, and a gas pipeline.

Import into the customs territory of the Russian Federation and export from this territory of goods transported by pipeline transport are permitted after the customs declaration is accepted and the goods are released by the customs authority in accordance with the terms of the customs regime stated in it.

The movement of goods by pipeline transport allows for the submission of a temporary cargo customs declaration (CCD), which indicates information about the approximate quantity of goods being moved during a certain period of time (not exceeding the validity period of the foreign trade agreement) and the conditional customs value of the goods. The VGTD is submitted by the declarant for a period of time not exceeding one quarter, and for natural gas - one calendar year, no later than the 20th day of the month preceding this period. The following documents are submitted along with the VGTD:

1) international sale and purchase agreements or other types of agreements concluded during a foreign economic transaction, transaction passport;

2) an agreement with a transport organization for the transportation of goods, if such an agreement exists on the day of filing the VGTD, or a document confirming the right to use pipeline transport;

3) permits, licenses, certificates and (or) other documents confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities;

4) payment and settlement documents, if such documents were drawn up before filing the VGTD;

5) documents confirming information about the declarant;

6) others Required documents(for example, documents confirming the right to benefits in the payment of customs duties and taxes).

A complete customs declaration is submitted for goods imported or exported for each calendar month of delivery of goods (no later than the 20th day of the month following the calendar month of delivery of goods). When submitting a full customs declaration to the customs authority, the declarant submits documents that were not submitted at the time of filing the customs declaration (for example, invoices, acts on actual deliveries of goods or their copies certified by the declarant). A complete customs declaration is submitted in accordance with the generally established procedure.

Movement of goods along power lines. Import into the customs territory of the Russian Federation and export from this territory of goods transported along power lines is permitted without prior permission from the customs authority, subject to subsequent declaration and payment of customs duties. The customs authority has the right to require the provision of security for payment of customs duties, including if the declarant carries out his foreign economic activity less than one year.

The customs declaration for transported electrical energy is submitted no later than the 20th day of the month following each calendar month of actual delivery of goods. The actual amount of supplied electrical energy is established based on the readings of metering devices recording the movement of electrical energy, and is defined as the algebraic sum of electrical energy flows in opposite directions along interstate power lines in operation of all voltage classes for each calendar month (balance flows).

Customs duties and taxes are paid no later than the day of filing a customs declaration for goods transported across the customs border within one calendar month. At the same time, in accordance with the Decree of the Government of the Russian Federation dated June 21, 2005 No. 390 “On approval of the rate of import customs duty on electricity”, the rate of import customs duty on electricity imported into the Russian Federation was approved at an amount equal to zero.

Introduction..2

1 Movement of goods by pipeline transport and along power lines. 4

1.1. Features of the movement of goods by pipeline transport. 4

1.2. Movement of goods along power lines. 9

2. Declaration of goods transported by pipeline transport and power lines. 12

3. Central Energy Customs and its role. The main consumers of Russian energy resources abroad... 18

3.1. The role of the Central Energy Customs in the movement of goods by pipeline transport and along power lines across the customs border of the Russian Federation and state budget revenues. 18

3.2. Foreign economic partners of Russia - consumers of energy products 24

Conclusion.. 30

List of sources used.. 33

Applications.. 36

Introduction

The legal regulation of relations related to the movement of goods by pipeline transport and along power lines has recently been given special importance. Russia has not yet reached the level of economic development that would allow it to abandon such a significant part of federal budget revenues, which is formed mainly through energy exports. It is no coincidence that the predicted oil price on the world market is actually the main parameter influencing both the economic development of the country and the solution of social problems in general. In the context of the formation of new customs legislation, a qualitatively different approach is required in regulating relations related to the movement of goods by pipeline transport and along power lines. Therefore, the new Labor Code of the Russian Federation provides a chapter in which all issues regarding the movement of energy resources across the customs border, taking into account their specifics, are comprehensively resolved. The main goal of the chapter of the Customs Code devoted to the movement of goods by pipeline transport and along power lines is to create favorable conditions for domestic oil companies so that customs formalities associated with the process of moving goods by pipeline transport and along power lines across the customs border would not be unjustified burdensome.

Pipeline transport and power transmission lines are integral technological links that are directly involved in the process of moving energy resources across the customs border of the Russian Federation. Largely from technical equipment These structures depend on the pace and volume of movement of energy goods abroad, which is directly proportional to the country’s budget revenues. In addition to the technical side of the process of moving energy resources, customs legislation undoubtedly plays a significant role in this area. The more it is adapted to the current state of the global resource market, the greater the return can be obtained in the form of increased volumes of customs contributions to the state budget.

The relevance of the research topic can be seen in the above, and lies in the fact that the main source of income and replenishment of the Russian budget is the supply of raw materials and electricity abroad. The key link here is pipeline transport and power transmission lines, which run for many hundreds of kilometers across the territory of the Russian Federation and go abroad to consumer countries.

Thus, we can formulate the purpose of the study as follows: to understand the features of the movement of energy resources across the customs border. Accordingly, based on the plan of our work, we can identify research tasks, the solution of which is necessary to achieve its goal:

1. understand the essence of this type of transport;

2. study the order of movement of energy carriers;

3. give an analysis of the activities of the Central Energy Customs;

4. identify Russia's main energy partners abroad.

When writing this work we used regulations Federal Customs Service of the Russian Federation, articles from magazines devoted to customs affairs, official statistical information published in these magazines.

The object of our research is the process of moving energy goods by pipeline transport and along power lines.

The subject of the study is the relations arising in connection with the movement of these goods across the customs border of the Russian Federation.

1 Movement of goods by pipeline transport and along power lines

1.1. Features of the movement of goods by pipeline transport

The legal basis for the movement of goods by pipeline transport and along power lines as a type of special customs procedures is enshrined in Articles 309 - 317 of Chapter 26, Subsection of Section II of the Customs Code of the Russian Federation /1/.

This chapter establishes special rules for the movement across the customs border of certain categories of goods (oil, petroleum products, gas, electricity) that have specific features movement, payment of customs duties, customs clearance, application of rates of customs duties and taxes. It should be noted that the provisions of Chapter 26 apply to relations associated with the transportation of goods exclusively by pipeline transport (oil pipeline, oil product pipeline, gas pipeline), the routes of which cross the customs border (i.e. “clean pipe”) without reloading to another mode of transport, as well as on relations regarding the movement of electrical energy along power lines /2/.

As an independent type of customs procedures, the movement of goods by pipeline transport and along power lines is provided for for the first time in the Customs Code of the Russian Federation.

Consideration of this type of customs procedures involves understanding the meaning of the terms “pipeline transport” and “power lines”, as well as obtaining an answer to the question of what goods are transported by pipeline transport and along power lines.

In accordance with the All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2001, adopted by the Resolution of the State Committee of Russia for Standardization and Metrology "On the adoption of OKVED" dated November 6, 2001 No. 454-st, pipeline transport represents various systems pipelines intended for the transportation of oil, petroleum products, gas, gas processing products, and other types of cargo. The All-Russian Classifier of Types of Economic Activities (OKVED) is part of unified system classification and coding of technical, economic, social and social information of Russia (ESKK RF) and is intended for classification and coding of types of economic activities and information about them /3/.

The concept and types of interstate power lines are given in all-Russian classifier types of economic activity (OKVED).

An analysis of the provisions of Chapter 26 of the Labor Code of the Russian Federation, as well as by-laws, allows us to highlight the following General terms movement of goods by pipeline transport and along power lines: declaration of goods transported by pipeline transport, permission to release goods by pipeline transport; payment of customs duties and taxes when moving goods by pipeline transport; the possibility of applying prohibitions and restrictions when moving goods by pipeline transport; declaration of goods transported along power lines; permission to release goods transported along power lines; the possibility of prior authorization for the release of goods transported along power lines; ensuring payment of customs duties; lack of identification of goods transported by pipelines and power lines; admissibility of using another special customs regime /4/.

The import into and export from the customs territory of the Russian Federation of goods transported by pipeline transport is permitted after the customs declaration is accepted and the goods are released by the customs authority in accordance with the terms of the customs regime stated in it. When submitting a customs declaration, actual presentation of goods is not required. When importing into or exporting from the customs territory of the Russian Federation goods transported by pipeline transport, mixing of goods is allowed, as well as changes in the quantity and condition (quality) of goods due to technological features of transportation and specific characteristics of goods in accordance with technical regulations and national standards in force in the Russian Federation . Customs procedures for temporary storage and internal customs transit, in accordance with Article 310 of the Labor Code of the Russian Federation, do not apply to goods transported by pipeline transport. This article regulates relations related to the import and export of goods (oil, petroleum products, gas) transported by pipeline transport, while the movement is carried out in a permitting manner - only after the acceptance of the customs declaration and the release of goods in accordance with the chosen customs regime. So, for example, in relation to such types of goods as oil and petroleum products, in order for the carrier to begin “pumping” through the oil pipeline or petroleum product pipeline system, it is necessary to obtain permission from the customs authority, which is expressed in the acceptance of a declaration (temporary declaration). The movement of natural gas across the customs border is also carried out after the acceptance of the customs declaration.

Taking into account the peculiarities of the movement of goods by pipeline transport, in contrast to general order established by the Labor Code of the Russian Federation, the actual presentation of goods is not required, as well as the application of customs procedures for temporary storage or internal customs transit.

The initial principle is that the goods must be exported (imported) in the same quantity and in the same condition as declared to the customs authority when declaring (since, for example, a change in the quality of oil affects the determination of the customs value and, consequently, the amount of the applicable customs duty rate ). However, when moving goods by pipeline, the situation is somewhat different. Since the process of transporting goods through the pipeline transport system itself is continuous, mixing of goods of different quality inevitably occurs, which, in turn, affects changes in their specific characteristics. In addition, technological features of movement may entail a change in the quantity of goods in the direction of both increase and decrease. Taking into account these features, it is allowed to mix and change the quantity of goods transported through the pipeline transport system within the limits provided for by technical regulations and national standards established in accordance with the legislation of the Russian Federation on technical regulation /5/.

32. Movement of goods by pipeline transport and along power lines

Import into the customs territory of the Russian Federation and export from this territory of goods transported by pipeline transport are allowed after the customs declaration is accepted and the goods are released by the customs authority in accordance with the terms of the customs regime stated in it (clause 1 of Article 310 of the Labor Code of the Russian Federation).

When submitting a customs declaration, the actual presentation of goods is not required (clause 2 of Article 310 of the Labor Code of the Russian Federation).

When importing into the customs territory of the Russian Federation or exporting from this territory goods transported by pipeline transport, mixing of goods is allowed, as well as changes in the quantity and condition (quality) of goods due to technological features of transportation and specific characteristics of goods (clause 3 of Article 310 of the Labor Code of the Russian Federation).

A temporary customs declaration is submitted by the declarant for a period of time not exceeding 1 quarter, and for natural gas - 1 calendar year, no later than the 20th day of the month preceding this period (clause 2 of Article 311 of the Labor Code of the Russian Federation).

Import into the customs territory of the Russian Federation and export from this territory of goods transported along power lines is allowed without prior permission from the customs authority, subject to subsequent declaration and payment of customs duties (clause 1 of Article 314 of the Labor Code of the Russian Federation).

Declaration of electrical energy transported across the customs border is made by submitting a customs declaration no later than the 20th day of the month following each calendar month of actual delivery of goods. Upon a reasoned request from the declarant, the customs authority extends the deadline for filing a customs declaration, but not more than 5 days (clause 3 of Article 314 of the Labor Code of the Russian Federation).

The actual amount of electrical energy is subject to declaration, which is established on the basis of the readings of metering devices installed in technologically determined places and recording the movement of electrical energy. The amount of electrical energy transferred between two states is defined as the balance flow (the algebraic sum of electrical energy flows in opposite directions along interstate power lines of all voltage classes that are in operation) for each calendar month. The calculated value of the balance flow is adjusted to the amount of electrical energy losses occurring in the networks when moving electrical energy. Declaration is made on the basis of acts on actual supplies of electrical energy under the relevant foreign trade agreement (clause 4 of Article 314 of the Labor Code of the Russian Federation).

Chapter 26. Movement of goods by pipeline transport and along power lines Article 309. Scope of application of this chapter The movement of goods across the customs border by pipeline transport and along power lines is carried out in accordance with