Besides, digital marking affects the frequency and thoroughness of audits by Rospotrebnadzor, the tax and customs authorities, and other agencies supervising circulation of goods in the Russian market.
More details on how the customs authorities treat digital marking are provided below. Marking as used by the customs
The customs authorities monitor whether those involved in the circulation of imported goods subject to mandatory marking comply with the legislation, which requires applying identification marks and entering reliable information on them into GIS MT.
In practice, the customs authorities efficiently use digital marking, e.g.:
Decision of the Moscow Region Arbitration Court of 24 December 2021 in case No. А41-40355/2021
- The customs authorities refuse to release goods, if GIS MT does not respond or displays error messages in response to requests to reconcile data on identification codes in the goods declaration and in GIS MT. Such failures may result from technical errors, when a correct identification code is input into the goods declaration, but the number of characters input is incorrect (i.e., there are excessive symbols in the code).
Determination No. 307-ЭС23-598 of the Judicial Panel for Economic Disputes of the Supreme Court of the Russian Federation of 26 July 2023 in case No. А56-6172/2021
- The customs authorities refuse to release goods, if the goods declaration for a composite product not subject to marking (e.g., a car wheel) states identification codes for its components subject to marking (e.g., tires). However, the current legislation does not prohibit stating identification codes of components in a goods declaration. According to the Supreme Court of the Russian Federation, such codes are not excessive and cannot affect the ability to exercise customs control in relation to imported goods.
At the same time, digital marking is not just a tool to identify violations and inefficiencies, it can be used by businesses or courts to resolve customs disputes, including those not directly related to marking.
A couple of cases are indicated below.