For specialists who begin their work in the field of customs declaration, the Kontur.Declarant service team has prepared useful dictionary. In it you will find accessible explanations of the concepts that are used in the customs field. Today we present the first two entries of the dictionary: on customs declaration and customs clearance of goods.
1. Customs declaration of goods
Customs declaration is the submission of a customs declaration to the customs authority. The declaration contains information about the goods, about the chosen customs procedure, about the method of movement of goods and the conditions of a foreign trade transaction with them, as well as information about customs payments payable.
The declarant, as well as the customs representative on behalf and on behalf of the declarant, can submit a customs declaration.
What needs to be declared?
Customs declaration is mandatory for all goods that are imported or exported from the customs territory.
Types of customs declaration
Depending on the declared customs procedure and the person moving the goods, the type of customs declaration is determined:
- goods declaration,
- transit declaration,
- passenger customs declaration,
- vehicle declaration.
In foreign trade turnover, when exporting and importing goods, a declaration for goods is applied. Its form and procedure for filling out are determined by the Decision of the Commission of the Customs Union dated May 20, 2010 No. 257.
In what form can goods be declared
In accordance with the Customs Code, it is possible to declare goods in the territory of the Customs Union in both written and electronic form.
However, in the territory Russian Federation Since January 1, 2014, a requirement for mandatory electronic declaration of goods has been introduced. From this date, all documents and information are submitted to the customs authority exclusively in the form of electronic documents. Also in electronic form there is further interaction between the customs inspector and the declarant: they send each other authorized messages signed with electronic signatures.
Decree of the Government of the Russian Federation of December 13, 2013 No. 1154 provides for a list of exceptional cases when goods may be declared in writing. For example, these include:
- declaration of goods, information about which is classified as a state secret;
- declaration of goods placed under customs procedures for destruction, refusal in favor;
- declaration of goods sent in international postal items;
- declaration of goods transported by certain categories of foreign persons (diplomats, consuls, etc.);
- declaration of goods illegally imported into the customs territory.
In addition, express cargo and goods whose value is less than 1,000 euros in equivalent are allowed to be declared under a simplified procedure - in the form of a written application or a list of goods (Decision of the Customs Union Commission dated May 20, 2010 No. 263).
2. Customs clearance of goods
Customs clearance is customs formalities. These include:
- submission to the customs authority of the Russian Federation of a package of documents, on the basis of which the customs authority makes a decision on the possibility of moving goods;
- operations that are performed by interested parties and the customs service in order to comply with customs legislation;
- making the necessary payments to the account of the customs authority (before filing a cargo customs declaration) as payment of fees, customs duties and taxes. They are calculated based on the terms of the agreement (contract), the cost of the goods and the conditions of transportation.
Now the term "customs clearance" is obsolete. It was used in the customs legislation of the Russian Federation during the period of the Customs Code of the Russian Federation. After the Customs Union was formed in July 2010 and the Customs Code came into force, the term "customs declaration" came into use.
In addition, there are colloquial variants of the term "customs clearance" - "customs clearance of goods", "customs clearance of goods", which can be heard when communicating in the customs area. The term "customs clearance" is less common. It means "completion of customs formalities necessary for the introduction of goods into domestic consumption, for their export or for placement under another customs procedure." This is how it is interpreted by the International Convention on the Simplification and Harmonization of Customs Procedures of May 18, 1973 (Kyoto Convention). In other words, customs clearance is the execution of a series of customs formalities when moving goods. These include: customs clearance, customs control, payment of customs duties and all kinds of administrative actions related to the legalization of cargo, which are necessary for the import / export of goods.
Customs declaration
According to paragraph 27 of Art. 4 of the Customs Code of the Customs Union (hereinafter CC CU), customs declaration is a statement by the declarant to the customs authority of information about the goods, about the chosen customs procedure and (or) other information necessary for the release of goods.
Customs declaration - a document drawn up according to prescribed form, containing information about the goods, about the chosen customs procedure and other information necessary for the release of goods.
Goods subject to customs declaration:
- transported across the customs border;
- when changing the customs procedure (for example, the customs procedure for temporary import to the customs warehouse procedure);
- being waste generated as a result of the application of customs procedures for processing in the customs territory and processing for domestic consumption;
- which are the remains of imported goods for processing and not used in the production process when applying customs procedures for processing in the customs territory and processing for domestic consumption;
- being waste generated as a result of the destruction of foreign goods, when applying the customs procedure for destruction;
- illegally imported into the customs territory of the Russian Federation and acquired by a person engaged in entrepreneurial activities and not related to illegal movement.
Declaration is made by means of an application in the prescribed form, which provides accurate information about the goods and vehicles, about their customs procedure. Vehicles are declared simultaneously with goods. When moving goods by individuals for personal, family, household and other non-execution entrepreneurial activity needs, a written form of declaration is made on the form of a customs declaration TD-6 and is filled out when goods are moved across the customs border individual who have reached the age of sixteen. In addition to the written form of declaration, an oral declaration form can be used, which is used in a number of cases when declaring goods transported across the customs border by individuals. In addition to the oral form of declaration by individuals, the conclusive form is also used (from Latin con cludere- to conclude, i.e. an action indicating the intentions of a person). It is applied when using the "green" corridor, the choice of which assumes that an individual has declared that he does not have goods subject to written declaration.
The terms for filing the declaration may not exceed 15 days from the date of presentation of the goods and vehicles to the customs authority. Those entering the customs territory of Russia must be declared no later than 3 hours after crossing the customs territory of Russia.
When declaring goods, the declarant must:
- to declare goods in accordance with the procedure provided for by the customs code;
- at the request of the customs authority to present the declared goods and vehicles;
- pay customs duties;
- assist the customs authorities in the production of customs clearance.
At the customs, deadlines are set for the provision of missing documents and information. Documents can be made in foreign languages held by customs. Changes, additions or withdrawal of goods can be made only before the inspection of goods and vehicles. When moving constantly by the same person, the customs authority may allow the filing of one customs declaration for all goods and vehicles moving across the border of Russia within a certain time.
Literature
- // Encyclopedic Dictionary of Brockhaus and Efron: In 86 volumes (82 volumes and 4 additional). - St. Petersburg. , 1890-1907.
Wikimedia Foundation. 2010 .
See what "Customs declaration" is in other dictionaries:
Customs declaration- 27) customs declaration by the declarant to the customs authority of information about the goods, about the chosen customs procedure and (or) other information necessary for the release of goods; ... Source: Customs Code of the Customs Union (Appendix to ... ... Official terminology
CUSTOMS DECLARATION- submission to the customs authority of a customs declaration in the form of a written or electronic document, which contains the information necessary to place goods under the customs regime or for other purposes established by laws and (or) acts ... ... Customs business. Dictionary
CUSTOMS DECLARATION OF GOODS AND VEHICLES- in accordance with Art. 168 TMK (for information: from July 1, 2007, the new Customs Code of the Republic of Belarus, adopted on January 4, 2007, comes into force) goods and vehicles transported across the customs border of the Republic of Belarus, ... ...
Customs declaration is invalid- Inaccurate declaration is a statement in the customs declaration or in another established form of declaring knowingly false information about goods and vehicles, their customs regime and other information necessary for ... Official terminology
Electronic (customs) declaration - transfer, acceptance and processing of customs declarations for goods created in electronic form. Assumes effective interaction customs authorities and participants in foreign economic activity (FEA) ... ... Wikipedia
Electronic customs declaration in Russia the possibility of filing customs declarations in in electronic format and conducting a remote procedure for customs clearance of goods, implemented in Russia in the early 2000s. Contents 1 History 2 ... Wikipedia
- (customs clearance, cargo declaration) fulfillment of the necessary formalities arising in connection with the movement of goods and vehicles across the customs border, as well as in the event of a change in the customs regime. Customs clearance ... ... Wikipedia
Declaration of taxes Customs declaration Declaration fire safety List of word meanings ... Wikipedia
Taxes Customs declaration Declaration of fire safety List of meanings of a word or phrase with links to co ... Wikipedia
DECLARATION OF GOODS AND VEHICLES- see Customs declaration of goods and vehicles... Law Dictionary modern civil law
Let's start with the fact that now the concept of "cargo customs declaration" does not exist. Forms that previously had to be filled out by declarants are also not applied. Since Russia's accession to the Customs Union, the cargo customs declaration has changed to TD (declaration for goods). They are similar, however, they are filled in accordance with different requirements. TD confirms the legitimacy of the transaction, is provided at border customs points, as well as points at airports and seaports - in a word, wherever the cargo is checked. The document contains basic information about the product.
This document must be drawn up in any case if you are dealing with cargo. FEA participants must fill in the TD.
Why file a goods declaration?
First of all, so that the cargo can pass through the border. TD is checked at the customs points of Russia and other states. This is the main document for the cargo, which certifies the legitimacy of the transaction. Without it, the goods are considered contraband.
In the document, the inspector puts the appropriate marks certifying the compliance of the transaction with the legislation of the Russian Federation. The number that is assigned to the declaration is subsequently used in the preparation of other documents.
How to fill out a goods declaration?
The declaration must be submitted as soon as the cargo has arrived at the customs point. The maximum period given for the execution of the document is 14 days. The term depends on the type of product. For example, for perishable goods, it is better to provide TD on the same day.
The document should include the following:
- Data on the sending and receiving party, intermediaries;
- List of documents confirming the information specified in the declaration;
- Country of destination or departure (origin);
- Customs value, amount and type of duties and fees, transaction currency;
- Terms of cooperation between participants in foreign economic activity;
- Type and data of the vehicle carrying the cargo;
- Quotas for goods (if any);
- The term of payment for the transported cargo, the method of mutual settlements;
- Location, name and other information about the customs point where the cargo will be cleared;
- The order and place of storage of goods.
Fill out the customs declaration in Russian. It is best to download the forms and fill them out on a computer. Filling in by hand is not prohibited, however, if you have illegible handwriting, or there are blots in the document, it may not be accepted at the customs point. In addition, it is necessary to adhere to the current forms and enter only the information that is approved by law.
Errors, blots, erasures excluded. If you made a mistake when filling out the declaration, you can cross out the wrong data, and indicate the correct ones above them. Each amendment is certified by the signature and seal of the declarant.
Goods declaration form
A goods declaration is a few sheets of A4 format, or a small brochure. The form is approved by the Commission of the Customs Union. There are two forms - DT1n and DT2n. They must be completed and submitted to the customs inspector.
- form of the main sheet. It is mandatory to submit it to customs. The document contains:
- Information about the seller, buyer;
- data of the declarant;
- Data of the intermediary - a natural or legal person who is engaged in financial settlement;
- Names, codes of states where the goods are sent, where they are brought from, where they were manufactured;
- Lot size, cost of cargo;
- Data of the vehicle that is used for the carriage of goods;
- Delivery conditions;
- The nature of the transaction, the currency of mutual settlements;
- Place of loading and unloading;
- Data of the customs point where it will be;
- Banking and financial data.
In addition, the document may contain other information. All of them must be indicated correctly, correspond to reality - this is checked at customs.
- This is an additional sheet that is used only as an additional document. It contains information:
- about cargo places, the cargo itself;
- about the documents that are attached to the cargo;
- about payments made.
In some countries, TD is issued for a while, until the information is clarified. Such a preliminary document is filled out if there is no exact information about the product until it is delivered to the border (at,). The form of a temporary AP is much simpler and shorter, and does not require as much data as a permanent one.
Not always the declaration is submitted in printed form. Now most of the documents this type sent to customs via the Internet. Accordingly, it does not need to be printed and carried personally. This greatly simplifies the work of the inspectors themselves and the participants in the foreign economic transaction.
After verification, the document is registered and assigned a number. Without registration number TD cannot be used and does not have legal effect. An unregistered declaration does not give the right to transport goods.
Basic requirements for the preparation of a goods declaration
- The complete absence of blots of one type or another, readability. Handwritten forms may not be accepted if handwriting is illegible. All amendments are certified by the declarant. Without certification, the amendment will be considered a blot, and the document will not be accepted.
- Reliability. If the information differs from reality, the cargo will not be allowed through.
If errors are found, data discrepancies are not accepted, and sometimes they are detained at the border until the circumstances are clarified.
The territory of the Russian Federation is currently controlled by a special state body - customs. There are certain rules for moving cargo across the border.
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It requires the formation of a sufficiently large number of various documents. One of these is the CCD - customs declaration.
This document is simultaneously used to solve a fairly extensive list of a variety of tasks.
Such a declaration is drawn up directly by the cargo manager. In the future, it is checked and certified by the customs officer.
The main purpose of this type of declaration is to confirm the presence of permission to pass through the border.
The algorithm for compiling a document is established by law. It is important to remember that it is necessary to draw up a document both when exporting and when importing.
There is an extensive list of various nuances directly related to the design of this document.
General aspects
Today, regardless of the transportation of any type of cargo across the border, it is necessary to accompany it with special documents.
This rule applies in aviation, when transported with conventional cars and via rail.
There is a certain set of papers, the presence of which is strictly mandatory. It is to such documents that the customs declaration belongs.
It involves the sighting of a special customs inspector. There are many nuances associated with the preparation of a customs declaration.
Special legislative norms have been established that regulate the process of transporting goods across the border. All of them will need to be carefully dealt with.
The main issues that need to be considered in advance include the following:
- necessary terms;
- the purpose of the document;
- legal grounds.
Required terms
Before proceeding with filling out the customs declaration, it is necessary to study the legislative norms.
But their correct interpretation, as well as correct filling document is possible only if you are familiar with all the terms in advance.
The mandatory list includes:
- declaration;
- customs;
- export;
- import.
| Declaration | It is a specialized document, usually in the form established by law, which reflects some information. In a specific case, the designation of data on the cargo transported across the border is implied |
| GTD | Special abbreviation for ease of use. Deciphering the abbreviation GTD -. It is compiled when transporting any type of cargo across the border of the Russian Federation. The compilation process is necessarily carried out by the official cargo manager |
| Customs | Special government agency, which exercises control in the field of movement of various objects across the border of the Russian Federation. All cargoes are controlled without exception. It is the representative of this body that is obliged to check the conformity of the information in the declaration and in the transported container |
| Export | The term refers to the procedure for conducting foreign economic activity. It is aimed at transporting goods outside the country for various purposes. Most often it is a sale or an exchange |
| Import | Delivery of any goods to the territory of the Russian Federation from abroad. At the same time, regardless of the direction (import / export), the process of compiling a tax return must be carried out. Incorrect preparation of the declaration may cause the return of the goods to the sender |
Purpose of the document
The CCD declaration itself is a special document that reflects the list of data established by law.
It is used simultaneously to achieve several different goals at once:
The document itself includes a large number of different numbers, lines - all of them reflect detailed information about the cargo being transported.
There is a large number various nuances associated with the preparation of the declaration.
This document currently includes the following:
| The main goals, as well as the subjects of regulation of this legislative norm, are established. | |
| It highlights the customs business in the Russian Federation, as well as ways to regulate it. | |
| How the leadership process works customs business within the country | |
| How the process of legal regulation is implemented | |
| A complete list of the main terms used in these legislative norms | |
| Authorized customs operator | |
| Pre-clearance process | |
| In what case can a legal entity be assigned the status of an authorized economic operator | |
| A complete list of goods that are subject to mandatory customs declaration | |
| How is the declaration process carried out? various kinds goods at the border | |
| The place where the process of declaring various goods is carried out | |
| How is the process of fixing the filing of a declaration | |
| Certification of the declaration for goods that are provided directly to the recipient in electronic form | |
| A complete list of documents on the basis of which the process of filling out a customs declaration is carried out | |
| What are the deadlines for filing a declaration for goods | |
| Declarant | |
| Establishes a list of circumstances in which preliminary customs declaration must take place | |
| Incomplete declaration for transported goods | |
| How and when should periodic declaration of various types of goods be carried out | |
| Temporary declaration of goods imported from the territory of the Customs Union | |
| How is the declaration of goods, which for some reason is disassembled | |
| How goods are declared if there are different items in one batch of goods | |
| The list of additional situations when it will be necessary to carry out the process of declaring various types of goods | |
| Establishes the release process | |
| What documents should be provided in case of release of goods | |
| Installed legislative norms product release dates |
It is important to remember that the process of drawing up a declaration involves a large number of very different nuances.
It is best to deal with all of them in advance. This will avoid many troubles.
First of all - cargo delays due to the implementation of the delay. It is worthwhile to deal with all the difficulties and other important points in advance.
GTE decoding
It is most important to understand in advance the decoding of the fields for filling out the customs declaration. This will avoid the assumption standard errors which may occur in various situations.
Employees are obliged to answer all the questions of the person responsible for the cargo.
Customs clearance
It is accompanied by the submission to the customs authority of the Russian Federation of a package of documents, which is established by the current legislation.
It is on the basis of this package that the final decision is made on the admissibility / inadmissibility of cargo transit across the border of the country.
One of the important parts of customs clearance is the payment of taxes, all kinds of fees.
Invoice number
It is important to remember the need to reflect the number of the customs declaration in the invoice. This will need to be guided.
In this normative document it is established that the number of the customs declaration, visaned by the customs, is considered the number of the cargo itself.
It is he who will have to be reflected directly in, which is issued for each cargo, a batch of cargo separately.
What does the code mean
In the invoice in question, special codes must be reflected. The list of them is quite extensive, they are all unique.
There is a classifier of customs procedures. It is on the basis of the relevant standards that it will be necessary to fill in the fields for the codes.
1010
Code 1010 represents the customs fee. It varies depending on the type of cargo being transported, as well as various other factors. It is best to familiarize yourself with all the nuances in advance.
2010
The code 2010 represents the customs duty. It is also established for certain types of goods, fixed depending on various factors.
Video: how to enter information in the cargo customs declaration
There is an extensive list of various nuances associated with the appointment of such a fee.
Other
The complete list of codes for filling out the declaration includes more than several hundred different digital combinations.
At the moment, all codes can be divided into the following main groups:
- classification of different types of customs procedures;
- codes for the features of the movement of goods;
- various types of transport, as well as transportation of goods;
- methods for determining the customs value;
- otherwise.
If there is a need to fill out a declaration, you need to familiarize yourself with all the nuances in advance. This will avoid a variety of difficulties.
An important condition for the endorsement of the declaration is the correctness of all the reflected information. All codes must be completely true. It is best to deal with certain nuances in advance.
If the import of cars
Most often, all sorts of questions arise on the temporary import of a car into the territory of the Russian Federation. It is mandatory to complete the declaration.
Where to fill in 1C
The process of drawing up a customs declaration is greatly simplified if carried out in the 1C program.
To fill out the GTD, you must do the following:
| We go to the section | The main thing |
| On the stock tab | Check the box "imported goods" |
| Goods receipt is entered | In the "Purchases" section, select the item "Receipt" |
| Create a new document | — |
| Choose the right counterparty | Or fill in all the fields yourself |
| Let's go to the document | Click to create on its basis "GTB" for import |
| Fill in all required tabs | Main and others |
| We fill in the sections of the customs declaration | — |
The filling process is as simple as possible, there are usually no difficulties. The procedure is fully automated.
Sample filling (example)
Today, this type of declaration is drawn up on a special form. It contains the following numbered columns:
| column number 1 | Declaration number |
| column number 2 | Shipper/Exporter |
| column number 3 | Form number |
| column number 4 | Shipment |
| column number 5 | Total goods |
| column number 6 | Total seats |
| column number 7 | Reference number |
| column number 8 | Recipient |
| column number 9 | The person who is responsible for the financial settlement process |
| column number 10 | Destination country |
| column number 11 | Bargain. country |
| column number 12 | Cost Details |
| column number 13 | Country of manufacture |
| column number 14 | Representative, person responsible for the cargo |
| column number 15 | Country from which the shipment was made |
| column number 16 | Country of origin |
| column number 17 | Destination country code |
| column number 42 | Full item price |
| column number 47 | The payment process |
| column number 54 | Other |
Perhaps, many motorists at least once in their lives have heard the mention of the abbreviation GTE. Not many people appreciate it. In addition, there is often a chance to see this combination of three letters in any documents. In practice, every car owner may encounter these mysterious three letters, so it would be useful to find out what it is and what it is.
How is GTD decoded and what is it?
First, you should move on to deciphering the abbreviation itself, which may be simply incomprehensible to many. CCD is a cargo customs declaration. The the document is required when crossing the state border, since it is in it that the motorist is obliged to indicate certain information about himself, as well as about the cargo that he intends to transport across the border. But it is made in a certain case.
How to declare goods transported across the border?
There are two ways to declare goods that a motorist is taking with him and is going to cross the border with them. Both methods differ in that they are used in different situations.
So, there are two ways to declare goods transported across the border:
Features of filling out a cargo customs declaration
To declare goods transported using a customs declaration, a motorist a special application must be made in writing, which would contain necessary information about the person carrying out the transportation of goods, as well as information directly about the goods themselves. This application is filled in on forms TD1 and TD2. The fact that the application must be drawn up on two sheets is not without reason. The fact is that the first form is the main sheet of the city customs declaration, and the second, respectively, is additional.
TD1 includes four self-copying sheets:
- The first sheet is taken by the customs authorities;
- The second sheet is for statistics;
- The third sheet is a return copy for the person submitting the declaration;
- The fourth is a regional instance.
In the event that it is required to declare goods of several items at once, the TD2 form is used, which is an integral part of the compiled cargo customs declarations.
Customs clearance and control
Now follows indicate the value of the submitted cargo customs declarations directly to the customs authorities. Perhaps among the readers there are those people who are interested in this issue.
GTD is very important document for control bodies. The fact is that it is thanks to the submitted cargo customs declarations, customs officers can control all goods transported across the Russian border. Also, this document contains some information about the person who transports the declared goods.
Along with the CCD, other documents must be submitted to the customs authorities:
- The charter of the enterprise and its memorandum of association;
- Existing contracts for the supply of transported goods;
- Registration documents;
- Passport of the transaction, a receipt certifying the payment of all customs duties, a certificate of the availability of ruble, foreign currency accounts. The last certificate is issued by the bank;
- Shipping documents;
- Depending on the vehicle on which the declared goods are transported, the relevant documents must be provided: CRM, bill of lading, railway or air waybill;
- Documents must also be provided that would confirm the implementation of certain measures of non-tariff regulation in relation to the transported goods;
- Document on the control of commodity delivery, TIR carnet.
Cargo customs declaration for a car
Now it’s worth moving on to information that will certainly interest most motorists who will read this article. It will be about what should a citizen of the Russian Federation do who wants to supply a foreign-made car. In this case, he will definitely need to submit a cargo customs declaration for the car to the traffic police. What it is will be discussed further.
CCD must be issued by the cargo manager, and then certified by the customs inspector. The cargo customs declaration is the very document that will be the basis for the passage of goods transported across the state border.
In the event that the vehicle is imported into the Russian Federation legal entity, the car dealership is obliged to issue to the buyer a copy of the customs declaration, which was previously certified. Here the car buyer will need to be observant and meticulous. It is strongly recommended to check the VIN code of the purchased vehicle with the numbers and data that are indicated in the vehicle's PTS. The fact is that if a mistake is made and a discrepancy is found in the traffic police, then the registration of the car will be immediately denied.
There are also cases when an individual purchases a new vehicle from abroad. There will already be some nuances. The buyer will be required to present not only the title, but also a customs receipt order. This rule applies not only to new vehicles, but also to used ones.
Cargo customs declaration number
- The first part of the declaration is the number of the customs post, which consists of eight characters;
- The second part contains certain information about the date of submission of the cargo customs declaration to the authorities customs control. The format in which the date is indicated is d/m/y. It should be remembered that the year is not indicated in full. GTD contains only its last two digits;
- The third part displays serial number submitted customs declaration. This number consists of seven digits, and the first digit can be replaced by the letter "P";
- The fourth part is the number of the goods in the cargo customs declaration. This number consists of numbers only.
All the above four parts together form the customs declaration number. This number is necessary in the context of the control of the legal movement of goods across the border.
Is it always obligatory to fill in the customs declaration and additional documents?
It should be remembered that the cargo customs declaration contains both main and additional sheets. A mandatory annex to the customs declaration is the declaration of customs value (DTS). The the document is assigned to all goods, which are subject to VAT, excise payments and customs duties. The point regarding the registration of a gas turbine engine for a car has already been indicated above. But it should be clarified whether it is necessary to fill out the DTS for a vehicle transported across the border?
The answer, of course, will be positive. Of course, it is mandatory to fill out the TPA for a car that is imported into the territory of the Russian Federation. Of course, there are some exceptions relating to those imported vehicles that can do without filling out a customs value declaration for them on certain grounds established by existing legislative acts.
DTS is not completed in the following cases:
- If the customs value of the consignment does not exceed five thousand dollars. Any economic measures are simply not applied to such a product, but only if its multiple deliveries under one contract are excluded;
- If the goods are transported by an individual not for commercial purposes;
- If the goods that are transported across the border are not subject to duties established by taxes;
- If for the current period of time certain customs regimes that affect non-taxation of goods. We are talking, for example, about the Customs Union, where special customs regulations established by tripartite agreements.