Baltic Customs spells out rules of bunker, ship’s stores declaration
Problems with customs declaration of bunker fuel and lubes supplied to transit ships sailing on international routes, gave rise to a recent appeal of Association of St. Petersburg Shipping Agencies to Vladimir Ivin, chief of the Department of Customs Clearance and Control of the Federal Customs Service (FCS) of Russia.
The Association in its letter told about a case with the Malta-flagged ATLANTIC ELAND, when the transit empty ship called at Big Port St. Petersburg for loading aluminum cargo. The vessel docked at Kanonersky Shipyard for routine maintenance. Before the ship proceeded with the cargo, the vessel had to take on ship’s stores, including fuel and foodstuff. Foods were declared in accordance with Chapter 50 of the Customs Code of the Customs Union (hereinafter CUCC). However, the Baltic Customs refused to declare bunker fuel under the same chapter and approved by Procedure of carrying out certain customs operations using customs regime of moving supplies and fuel (Procedure the FCS, Dec.29, 2007 No 1665). The regional Customs levied additional export tax on bunker supplied to the ship, which contradicts, according to the Association, to the International Convention on the simplification and harmonization of customs procedures. However, Baltic Customs said, the shipping agencies did not disclose some details. Indeed, the customs statement said that in accordance with clause 4 of Article 341, Article 350 of the Customs Code of the Customs Union, the vessels on international route are subject to customs declaration without undergoing the customs procedures. At the same time, as it turned out, the owner of ATLANTIC LAND before arrival in Big Port St. Petersburg, had signed a contract with Kanonersky shipyard.
The vessel was placed under the customs procedure for processing on customs territory. According to the Customs Code of the Customs Union, for that period, the ship should not enjoy the status of international transportation. In this case, the bunker is declared according to the customs procedure of export. After the repair, in order to complete the customs procedure of processing on the customs territory, the ship is subject to customs procedure of re-export, until the vessel leaves the customs territory.
Actually, there is a number of other cases, when the fuel can not be supplied in line with the customs procedure of moving ship’s stores. In particular, the newbuilds, placed under the customs procedure for exports, the Baltic Customs said.
Moreover, in accordance with the letter of the FCS of Russia dated August 1, 2012 (№ 04-63/38316) «On performance of customs operations in respect of ship’s stores," if the country of origin and destination are the same of international vessels calling at ports of the Russian Federation, there is no discharge, and (or) the loading, landing and (or) boarding of passengers, etc., in such cases, fuel and lubricants, supplied to the vessels, making calls at Russian ports solely for the purpose of bunkering (if it is followed from the documents submitted to customs authorities upon arrival), in order to avoid unnecessary loss of the federal budget the bunker can not be declared as ship’s stores.
At the same time, the crew on board the ship is allowed to get supplies, while in the customs territory of repair, which is clearly stated in the customs legislation. Supply of food and other articles, supplied to vessels, is carried out pursuant to clause 1 Article 365 of CC of CU: supplies intended for use by passengers and crew members on ships, and supplies necessary for the proper operation and maintenance of these vessels can be consumed and used on these ships during its stay on the customs territory of the Customs Union in the amount corresponding to the number of passengers and crew members, as well as during repair time of ships at shipyard or dockyard, if the crew at this time do not leave the ship.