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EnVBK provides a full range of transport and customs services required for the import and export of excisable goods. In Russia and the CIS countries, the volume of production and import of alcoholic products, as well as cigarettes and other tobacco products shows a stable increase. An important factor for the development of the alcohol and tobacco industry is the attraction of investment and the arrival of major foreign manufacturers on the domestic market. Excisable cargo also includes fuel, cars and motorcycles with an engine capacity of more than 150 HP and motor oils. VBK helps its Clients to establish continuous delivery of excisable goods in intercity and international traffic.
Types of transported excise goods
- ethyl alcohol;
- alcohol-containing products;
- alcoholic products;
- tobacco products;
- cars and motorcycles with an engine capacity of more than 150 HP;
- gasoline, diesel fuel, motor oil.
Transportation of excise cargoes
Since alcohol and tobacco products are highly sensitive to external factors, specialized transport is used for their transportation. Transportation of alcohol and tobacco products is carried out using sealed, clean vehicles with a constant level of humidity and temperature. A common requirement is complete blacking-out of the cargo area. To ensure the integrity of fragile glass containers for alcoholic products, it is mandatory to fix the cargo on the vehicle. So, bottles with alcoholic products are packed in boxes before transportation, which are then placed on wooden pallets inside the vehicle. In order to prevent bottles of alcohol from breaking during loading and unloading operations, special lifts are used that easily lift loaded pallets.
Tobacco is allowed to be transported with other goods, but the list of such goods is limited. It is forbidden to transport tobacco products together with such loads that can lead to the forming of condensate inside the vehicle or otherwise violate the humidity level. Transportation together with foodstuffs is also not allowed. Packages containing tobacco and tobacco products must be marked with a special label.
Gasoline, diesel fuel and motor oils must be transported in vehicles with ADR permits, the Client provides MSDS for the cargo, which specify the UN code.
Features of customs clearance of excise cargo
By clearance of excisable goods, the following features should be taken into account:
The main excisable goods in accordance with the Tax code of the Russian Federation (part two, article 181) are:
- ethyl alcohol produced from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol, distillates of wine, grapes, fruit, cognac, calvados, and whiskey;
- alcohol-containing products (solutions, emulsions, suspensions and other products in liquid form) with a volume fraction of ethyl alcohol up9%;
- alcoholic beverages (vodka, spirits, cognacs, wine, fruit wine, liqueur wine, sparkling wine (champagne), wine drinks, cider, poire, mead, beer, beverages made on the basis of beer, other beverages with a volume fraction of ethyl alcohol up 5%;
- tobacco products;
- cars and motorcycles with an engine capacity of more than 150 HP;
- automobile gasoline, straight-run gasoline and diesel fuel;
- motoroils for diesel and / or carburetor (injection) engines.
Customs clearance of excisable goods is carried out by a special unit of the customs and excise post. Excisable goods that are under the customs regime are placed on the excise warehouse.
The list of customs authorities competent to perform customs operations for excisable commodities set by the Order of the FCS of Russia from February 9, 2015 № 205 “About the competence of customs authorities on carrying out customs operations for excisable and certain other types of goods”.
On the basis of the same order, customs authorities may perform customs operations in respect of certain other types of goods specified in Appendixex 1:
- goods of the same name and (or) commodity position as excisable goods of the CN FEA code of the EAEU;
- goods of group 87 of the CN FEA code of the EAEU (for details, see Appendix No. 6 to the order), self-propelled cars with electric motors, as well as tires, pneumatic rubber tires;
- goods that are raw materials, components, and waste from the production of excisable goods and goods specified in paragraph 2, as well as used in the production of these goods and in their operation;
- goods used for the purposes of organizing, maintaining, modernizing the production and turnover of excisable goods and goods specified in paragraph 2, as well as contributing to such turnover;
- goods that are or are used as spare parts, materials for repair, improvement and sale of excisable goods and goods specified in clause 2;
- goods imported in the same consignment with excisable goods or goods specified in paragraph 2, and intended for joint delivery to the consumer or use in the technological production process together with excisable goods.
- For correct classification of the optimal CN FEA code of the EAEU, it is necessary to provide documentation for equipment or descriptions for alcohol-containing/alcoholic products.
An important point is to confirm the declared value for excisable goods — this will require the appropriate documents (Export declaration, price list of the manufacturer, documents on the statement of goods on the balance of the organization).
If necessary, a preliminary inspection of the goods at the warehouse is carried out in order to identify and clarify the declared information.
Permitting documents:
Cars and motorcycles may be included in the lists of machines and equipment that, by release into circulation in the common customs area of the Customs Union, are subject to mandatory confirmation of compliance with the Technical regulations “On the safety of machinery and equipment” (TR CU 010/2011) in the form of certification or Declaration of compliance, and fall under the technical regulations of the Customs Union “On the safety of wheeled vehicles” (TR CU 018/2011).
Alcohol-containing products are subject to the technical regulations of the Customs Union “On foodproducts safety” (TR CU 021/2011).
Tobacco products are subject to Technical regulations on tobacco products from 22.12.2008 № 268-FZ.