29 July 2024

Statistical Form for Trade in EAEU: Compliance & Penalties

July 29, 2024

BRACE Law Firm ©

The Federal Customs Service (the "FTS") keeps statistics on mutual trade in goods between the Russian Federation and member states of the Eurasian Economic Union (the "EAEU") based on information provided in the statistical form for recording the movement of goods and other information sources.[1]

Because there is no customs control between these countries, the statistical form is necessary to maintain mutual trade statistics and to correctly determine the tax base and persons responsible for tax payments.

Other information sources include data contained in goods declarations and documents submitted by legal entities and individuals to customs authorities, as well as estimated data from comparative analysis of mutual trade results.

Procedure for Submitting the Statistical Form for Recording the Movement of Goods

The Government of the Russian Federation approved the Procedure for Keeping Statistics on Mutual Trade in Goods between the Russian Federation and EAEU Member States (the "Procedure"), as well as the statistical form for recording the movement of goods and the rules for its completion (the "Rules").[2]

The Procedure defines the rules for keeping mutual trade statistics regarding goods received by a Russian person in the Russian Federation from the territories of EAEU member states or shipped by a Russian person from the Russian Federation to the territories of EAEU member states.

A Russian person is defined as an entity meeting the requirements of Sub-clause 17, Clause 1, Article 2 of the EAEU Customs Code — specifically, a legal entity created in accordance with the legislation of EAEU member states.

The Procedure applies to goods subject to accounting in mutual trade statistics in accordance with the Methodology for Keeping Statistics on Mutual Trade in Goods between EAEU Member States (the "Methodology").[3]

The FTS ensures the maintenance of mutual trade statistics in accordance with the Methodology. This process includes collecting statistical forms, processing the data therein, verifying the accuracy of the submitted information, and forming, publishing, and presenting data on mutual trade statistics between the Russian Federation and EAEU member states.

The FTS publishes mutual trade statistics data in accordance with the Methodology.

The deadlines and composition of the published data are determined in accordance with Russian legislation on customs regulation and official statistical accounting.

When Must a Statistical Form for Recording the Movement of Goods in the EAEU Be Submitted?

Traders must complete and submit the statistical form to Russian customs authorities for goods moved between the Russian Federation and the Republic of Belarus, the Republic of Kazakhstan, the Republic of Armenia, and the Kyrgyz Republic under a commercial contract (or without a contract), including the following categories of goods:

Goods temporarily imported (exported) for a period exceeding one year;
Goods imported (exported) for processing, as well as processing products;
Previously exported goods (for more than one year) for which a statistical form was submitted, and which are being returned after one year or more;
Goods imported (exported) under a financial lease (leasing) agreement for a period exceeding one year;
Goods imported (exported) under barter agreements;
Goods imported (exported) under consignment agreements;
Goods imported (exported) as contributions to charter funds;
Recorded and unrecorded data carriers;
Gratuitous, humanitarian, and technical assistance;
Banknotes, securities, and coins not in circulation;
Military goods;
Recorded and unrecorded data carriers and user manuals intended for general use;
Waste and residues exported after goods processing;
Goods imported (exported) as probes and samples, advertising materials, and souvenir products not subject to return to the country of export;
Goods sold after being placed in a warehouse (for storage purposes) in the territory of another EAEU member state;
Goods imported (exported) as a result of transactions between head organizations and/or their direct investment enterprises;
Satellites and their carriers imported (exported) from the territory of one EAEU member state to another with a transfer of ownership;
Reusable packaging imported (exported) as a product;
Goods imported for sale in duty-free shops.[4]

The Russian person who concluded the transaction or who, at the time of receipt (import) or shipment (export), held the right of possession, use, and/or disposal of the specified goods, must timely submit a statistical form containing accurate information. This form must be completed in the Participant of Foreign Economic Activity's Personal Account on the official FTS website, regardless of the value of the goods, the quantity, or the type of transport used.

For Which Goods Is a Statistical Form Not Required?

A statistical form is not required for the following goods:[5]

Goods moved by individuals for personal use;
Goods not subject to accounting under the Methodology;
Goods subject to declaration in accordance with international treaties of the Russian Federation. For certain categories of goods, customs declaration is required upon export from Russia as if they were being exported outside the EAEU customs territory;[6]
Goods containing information classified as state secrets, as well as specific categories of goods determined by the Russian Government.

For example, under the agreement between the Government of Russia and the Government of Kazakhstan on trade and economic cooperation in the field of supplies of oil and petroleum products, goods in Group 27 of the EAEU Commodity Nomenclature of Foreign Economic Activity (the "TN VED EAEU") exported from Russia are subject to customs declaration.

In Case No. A07-30850/2022, the dispute involved a challenge to a customs authority's resolution to hold a company administratively liable for failing to declare "liquid bitumen" (classified under sub-position 2715 00 000 0). Instead of a customs declaration, the company submitted a statistical form. During the proceedings, the court established that not all of Group 27 is subject to declaration. Specifically, code 2715 00 000 0 is not included in the list of codes requiring a goods declaration for export to Kazakhstan. The company had submitted a statistical form, which the customs authority registered. Consequently, the courts reasonably concluded that the company's actions were not culpable.[7]

For Which Period Must the Statistical Form Be Submitted?

The statistical form is submitted for the reporting month, which is the month in which the shipment (receipt) of goods from a warehouse (to a warehouse) in Russia occurred. It may cover several shipments (receipts) of goods shipped (received) under the same conditions during the performance of one contract in one direction (import or export) to the same buyer (seller) from one country of departure (receipt), or it may be submitted separately for each shipment (receipt).

For goods sent via the Internet to individuals, a statistical form is submitted for all shipments during the reporting month, separately for each country of receipt.

What Is the Deadline for Submitting the Statistical Form?

The statistical form must be submitted to the customs authority no later than the 10th business day of the calendar month following the month in which the shipment or receipt of goods occurred.

The date of submission is the date the form is sent to the customs authority via the Personal Account.

If goods imported into Russia for less than one year (for which no form is required) remain in Russia for one year or more, the applicant must submit the statistical form no later than the 10th business day of the month following the month in which the stay exceeded one year. The month of actual import (export) must be indicated as the reporting period.

Upon the transfer of title to goods temporarily imported (exported) for less than one year before the temporary period expires, the applicant must submit the form no later than the 10th business day of the month following the month in which the title transfer occurred. The month of the title transfer is indicated as the reporting period.

For mutual trade statistics purposes, an applicant is considered to have fulfilled their obligation:

Regarding timely submission — if the statistical form, certified with an Enhanced Qualified Electronic Signature (the "UK(E)P"), is submitted via the Personal Account within the established deadlines;
Regarding the submission of accurate information — if a new statistical form containing accurate information and a statement to annul the previous form are submitted within the specified cases and deadlines.

Where and in What Form Is the Statistical Form Submitted?

The statistical form is submitted to the customs authority via the Personal Account as an electronic document signed with a UK(E)P. In most cases, the customs authorities of the region where the trader is registered will register the form.[8]

The place of submission is the customs authority that performed the electronic registration. The registration date and authority can be identified by the registration number (XXXXXXXX/DDMMYY/C123456), where the first eight digits are the customs office code.

The FTS establishes the procedure for registering and annulling statistical forms.

Customs authorities monitor the timeliness and accuracy of submissions, including by requesting additional information via the Personal Account. Applicants must provide such information within 10 business days of receiving the request.

If a customs official identifies signs of inaccurate information, they will request additional documents via the Personal Account, which must be provided within 10 business days.

Upon receiving a notification regarding inaccurate data, the applicant must, no later than 10 business days from receipt, simultaneously submit a new statistical form with accurate data and a signed statement (via UK(E)P) to annul the previous form. The statement must include the registration number of the annulled form, a list of changes, the justification for the changes, and necessary explanations.

Applicants who independently discover inaccuracies before a customs official does must submit a new form with accurate data and an annulment statement via the Personal Account.

If an applicant disagrees with the customs authority's findings regarding inaccuracies, they may submit supporting documents via the Personal Account.

Statistical Form

The statistical form must be completed in Russian. A single form may include no more than 999 items (Fields 11 – 20 are completed for each item).

When entering coded information, applicants must use the classifiers used for customs declarations.

The "Registration Number" and "System Number" fields are filled automatically upon registration.

If a new form is submitted to replace an annulled one, the applicant must fill the "Number of the Annulled Statistical Form" field with the registration number of the previous form.

Field 1 ("Seller") must contain information about the person identified as the seller in the contract and/or shipping documents (invoice, pro-forma invoice):

For a legal entity—the name and location (country name per the country classifier,[9] administrative-territorial unit, postal code, city, street, house/office number). If an isolated subdivision acts for the legal entity, its details and location must also be provided. If the seller is not a Russian person, information about the sender in the EAEU member state must be included;
For an individual entrepreneur registered in Russia—full name, place of residence, and identity document details;
For an entity registered in Russia—the Taxpayer Identification Number (INN), Primary State Registration Number (OGRN), and (if applicable) Tax Registration Reason Code (KPP);
For a representative office (branch) of a foreign organization accredited in Russia—the INN and (if applicable) the Accreditation Certificate Number (NSA) and KPP.

Field 2 ("Buyer") requires similar information for the buyer. If the recipient for internet trade is an individual, the words "physical persons" should be entered.

Field 3 ("Person Responsible for Financial Settlement") contains details of the person paying taxes in Russia for the goods declared.

Field 4 ("Direction of Movement") uses "IM" for imports into Russia or "EK" for exports from Russia.

Field 5 ("Trading Country") requires:

Sub-section 1: The name of the country where the counterparty to the person responsible for financial settlement is registered or permanently resides;
Sub-section 2: The country code per the country classifier.

For exports from Russia, Field 6 ("Country of Destination") must indicate the name and code of the country where the goods are to be delivered, based on shipping documents.

Field 7 ("Currency Code and Total Value of Goods") requires the alphabetic currency code and the total value of all goods (the sum of amounts actually paid).

For imports into Russia, Field 8 ("Country of Departure") is completed based on shipping documents with the country name and code.

Field 9 ("Mode of Transport at the Border") requires the name and code of the transport mode per the transport classifier.

Field 10 ("Documents") should list:

Contract number and date (if applicable);
Numbers and dates of invoices/pro-forma invoices;
Number and date of the primary accounting document (for recording or writing off goods);
Number and date of shipping documents for goods with EAEU-specific regulations;
Date and unique contract number assigned by the authorized bank;
Number and date of documents confirming compliance with technical regulations and export controls;
Number and date of wood transaction declarations for timber exports.

Field 11 ("Product Code") requires the item's serial number and the 10-digit TN VED classification code.

Field 12 ("Description of Goods") must include the trade or commercial name per shipping documents, additional details for identification and 10-digit TN VED classification, and manufacturer details (INN, OGRN, KPP, OKATO) if available.

For goods subject to traceability,[10] the quantity in the additional unit of measurement used for traceability must be indicated, followed by the code for that unit after a "/" separator.

For goods subject to mandatory labeling, identification codes (Data Matrix codes) for products, sets, or packaging must be provided.

Field 13 ("Value of Goods") indicates the actual price paid in the currency specified in Field 7. For gratuitous supplies, the estimated value is used.

Field 14 ("Statistical Value of Goods (USD)") indicates the value including delivery to the Russian border, converted to US dollars at the Central Bank of Russia (CBR) rate on the date of shipment or receipt.

Field 15 ("Country of Origin") requires the name and code of the country where the goods were produced or sufficiently processed.

Field 16 ("Net Weight (kg)") indicates the weight in kilograms. For packaged goods, this includes only the primary packaging if it cannot be separated before consumption. For bulk goods (liquids, grain), the total mass is used.

Field 17 ("Statistical Value of Goods (RUB)") indicates the value including delivery to the Russian border, converted to Russian rubles at the CBR rate on the date of shipment or receipt.

Field 18 ("Additional Units") is used if the EAEU Unified Customs Tariff requires an additional unit of measurement for the product.

Field 19 ("Additional Information") is used to mark specific operations:

01 – Processing in Russia;
02 – Processing outside Russia;
03 – Processing products;
04 – Goods under financial lease (leasing);
05 – Processing for domestic consumption in Russia;
06 – Goods with temporary stay extended beyond one year;
07 – Internet trade to individuals;
08 – Traceable goods.

Field 20 ("Declaration on Goods") is for goods imported into the EAEU that acquired EAEU status. It must include the declaration number and the item's serial number within that declaration.

The "Date of Completion" field uses the DD.MM.YYYY format. The "Reporting Period" field uses MM.YYYY to indicate the month and year of shipment (export) or accounting (import).

The "Applicant" field includes:

For legal entities—full and short name, INN, KPP, OGRN, location, and the contact details (name, position, phone, email) of the person who completed the form;
For individual entrepreneurs—name, INN, contact details, and actual location;
For accredited representative offices of foreign organizations—INN, NSA (if any), and KPP.

What Are the Risks of Non-Submission or Incorrect Completion?

Customs authorities constantly monitor the timeliness and accuracy of statistical forms. Note that submitting a form in paper format is equivalent to non-submission and will result in a fine.[11]

Failure to submit, late submission, or submission of inaccurate data results in liability under Article 19.7.13 of the Code of Administrative Offenses of the Russian Federation (the "CAO RF"). The administrative fine ranges from 10,000 to 15,000 rubles for officers and from 20,000 to 50,000 rubles for legal entities.

A repeated offense results in a fine of 20,000 to 30,000 rubles for officers and 50,000 to 100,000 rubles for legal entities.

Individuals engaged in business without forming a legal entity (individual entrepreneurs) bear administrative liability as legal entities.

If a legal entity or individual entrepreneur voluntarily submits a statement to annul a form and simultaneously submits a new form with accurate data, they are released from administrative liability. This applies if, on the date preceding the receipt of the annulment statement, the customs authority had not yet identified the administrative offense related to the data in question.

In cases challenging administrative penalties, courts note that "culpability consists in the absence of objective circumstances preventing the person from fulfilling their duties... the mere fact of an absence of negative consequences does not constitute a minor offense."[12]

Judicial practice shows that successful challenges are possible if the one-year statute of limitations has expired or if the administrative authority committed procedural violations that serve as absolute grounds for declaring the resolution unlawful.

In Case No. A41-50090/2023, the court of cassation stated that the offense—late submission for April 2022 — occurred on May 19, 2022. Because the one-year statute of limitations had expired by the time the customs authority issued its resolution on June 1, 2023, the lower courts correctly declared the resolution unlawful and overturned it.[13]

In Case No. A76-8030/2023, the courts found that while the offense occurred, the administrative authority committed substantial violations of the procedure for adopting the resolution.[14]

Under Article 29.7 of the CAO RF, during a hearing, the authority must establish the appearance of the person or their legal representative and verify if participants were properly notified.

The courts concluded that although the company was notified, its representative was not provided with the opportunity to exercise their procedural rights; instead, administrative obstacles were created. Notification was deemed formal, and procedural rights were not effectively respected.[15] Such violations are considered substantial.

In some cases, persons are released from liability due to the minor nature (insignificance) of the offense. Under Article 2.9 of the CAO RF, the authority may limit itself to an oral warning if the offense poses no significant threat to protected public relations.[16]

In Case No. A56-34101/2022, the appellate court, assessing the circumstances and the lack of evidence of a "disregard for public-law duties", recognized the offense as minor.[17] The court noted that the deadline was missed insignificantly and the applicant submitted the form independently, which "characterizes the company as a bona fide entity that took measures to comply with customs legislation". [18]

Given current judicial practice, since the mere fact of missing a deadline is sufficient for liability, we recommend strictly adhering to deadlines. If facing administrative proceedings, we advise paying close attention to whether customs authorities have followed all procedural requirements.

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References

[1] Federal Law No. 289-FZ dated August 3, 2018, On Customs Regulation in the Russian Federation and on Amending Certain Legislative Acts of the Russian Federation.

[2] Government of Russia Resolution No. 891 dated June 19, 2020, On the Procedure for Keeping Statistics on Mutual Trade in Goods between the Russian Federation and Member States of the Eurasian Economic Union and the Recognition of Government of the Russian Federation Resolution No. 1329 dated December 7, 2015, as Terminated.

[3] Eurasian Economic Commission (EEC) Board Decision No. 210 dated December 25, 2018, On Approving the Methodology for Keeping Statistics on Mutual Trade in Goods between Member States of the Eurasian Economic Union and the Methodology for Keeping Customs Statistics on Foreign Trade in Goods between Member States of the Eurasian Economic Union.

[4] Frequently Asked Questions: Statistical Declaration. Participant of Foreign Economic Activity's Personal Account on the FTS website.

[5] Federal Law No. 433-FZ dated December 22, 2020, On Amending the Federal Law On Customs Regulation in the Russian Federation and on Amending Certain Legislative Acts of the Russian Federation and Certain Legislative Acts of the Russian Federation.

[6] Agreement between the Government of Russia and the Government of the Republic of Belarus dated January 12, 2007, On Measures to Regulate Trade and Economic Cooperation in the Export of Oil and Petroleum Products; Agreement between the Government of the Russian Federation and the Government of the Republic of Kazakhstan dated December 9, 2010, On Trade and Economic Cooperation in the Supply of Oil and Petroleum Products to the Republic of Kazakhstan; Agreement between the Government of the Russian Federation and the Government of the Republic of Armenia dated December 2, 2013, On Cooperation in the Supply of Natural Gas, Petroleum Products, and Unprocessed Natural Diamonds to the Republic of Armenia; Agreement between the Government of the Russian Federation and the Government of the Kyrgyz Republic dated June 6, 2016, On Cooperation in the Supply of Oil and Petroleum Products.

[7] Resolution of the Arbitration Court of the Ural District dated June 19, 2023, in Case No. A07-30850/2022.

[8] To Whom and How to Submit the Statistical Form? FTS Website.

[9] Customs Union Commission Decision No. 378 dated September 20, 2010, On Classifiers Used for Filling Out Customs Documents.

[10] Government of Russia Resolution No. 1110 dated July 1, 2021, On Approving the List of Goods Subject to Traceability.

[11] Statistical Declaration of Goods. Kontur.Help Website.

[12] See Resolution of the Arbitration Court of the Moscow District dated July 17, 2024, in Case No. A41-86821/2023; Resolution of the Arbitration Court of the West Siberian District dated July 13, 2022, in Case No. A45-30181/2021; Resolution of the Arbitration Court of the East Siberian District dated April 21, 2023, in Case No. A19-17858/2022.

[13] Resolution of the Arbitration Court of the Moscow District dated June 3, 2024, in Case No. A41-50090/2023.

[14] Resolution of the Arbitration Court of the Ural District dated March 13, 2024, in Case No. A76-8030/2023.

[15] Ibid.

[16] Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 10 dated June 2, 2004, On Certain Issues Arising in Judicial Practice when Considering Cases on Administrative Offenses.

[17] Resolution of the Arbitration Court of the North-Western District dated January 17, 2023, in Case No. A56-34101/2022.

[18] Ibid.