Temporary periodic declaration: a practical guide

9 October 2023
Tax Messenger
Temporary periodic declaration is a special type of declaration that is used when the exact quantity and/or customs value of exported goods is not known at the time of declaration.

This is of key importance for exchange-traded goods, where the ultimate price depends on the quotation period, as well as for transactions in which the price of goods may vary depending on the circumstances of their receipt.

Temporary periodic declaration is not, strictly speaking, the only form of special declaration that can be used when exact information on goods is unknown, but it is effectively the only one still available following the introduction of flexible export duties for a broad range of goods.
Effective 1 October 2023, flexible export duties apply to almost the full range of goods.[1] The Ministry for Economic Development will set duty rates on a monthly basis, given the weighted average rate of the ruble:

  • 0% when the exchange rate < 80 ₽/$
  • 4% when the exchange rate is 80-85 ₽/$
  • 4.5% when the exchange rate is 85-90 ₽/$
  • 5.5% when the exchange rate is 90-95 ₽/$
  • 7% when the exchange rate > 95 ₽/$
Read more about the procedure and restrictions for temporary periodic declaration as well as other aspects in the following guide.
Restrictions on temporary periodic declaration

Temporary periodic declaration cannot be used in the following cases:

  • Rulings against the declarer have entered into force, but not been executed, in cases involving customs-related administrative offenses.

The courts have repeatedly stated that this restriction should not apply when a ruling against a declarer has not been executed, but it is the customs authority that is charged with execution – for example, in the form of confiscation by court decision.

  • The declarer has carried out foreign economic activity for less than one year and has exported goods from Russia less than twelve times.
  • A decision has been passed placing quantitative limitations on goods or other economic prohibitions or restrictions on their export from Russia.

The Russian Government may determine that this restriction does not apply – for example, to fertilizer exported under a license of the Ministry of Industry and Trade.

  • A decision has been passed to introduce export duties or increase export duty rates. In this case, temporary periodic declaration cannot be used for 12 months after such decision enters into force.

The Russian Government may determine that this restriction does not apply. It thus does not apply in connection with the entry into force of Decree No. 1538 of the Russian Government of 21 September 2023, introducing flexible export duties until the end of 2024.

  • The exported commodity is timber, timber products or wood charcoal classified in Group 44 of the TN VED EAEU.

These restrictions (except that on goods in Group 44 of the TN VED EAEU) do not apply if the declarer has paid customs duties and taxes of over RUB 100 million in the previous year.
Procedure for temporary periodic declaration

The procedure for temporary periodic declaration can be summarized as follows:
Other aspects of temporary periodic declaration

Completion of temporary and full declarations

Section 104of Decision No. 257 of the Customs Union Commission of 20 May 2010 approved details involved in completing temporary periodic declarations.

Customs fees

A customs fee of RUB 7,750 is charged for processing a TCD.

When a full customs declaration is subsequently filed for the same goods, a customs fee of RUB 22,250 is charged for each full customs declaration.

The law provides an exemption from customs fees in cases where a zero rate of export duty applies.
How we can help

1. Design a scheme for declaring exported goods, taking the specifics of temporary periodic declaration into account. Develop a procedure for correcting and modifying information declared in temporary and full declarations.

2. Provide practical and legal support during customs control of exported goods following their release.

3. Assist in selecting the most appropriate method of determining the customs value of exported goods.

4. Advise on documenting eligibility for a zero rate of VAT on goods exported under temporary customs declarations.

5. Advise on a full range of customs regulation issues.

6. Represent clients’ interests in litigation with the customs authorities.

  • Wilhelmina Shavshina
    Global Trade and Customs Leader

  • Vladislava Gritskova
    Global Trade and Customs
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