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National system of traceability of imported goods

In accordance with Federal Law No. 371-FZ of 09.11.2020, a national traceability system for imported goods (hereinafter referred to as the traceability system) has been introduced on the territory of the Russian Federation since 01.07.2021.

The Agreement on the mechanism of traceability of goods imported into the customs territory of the Eurasian Economic Union has been ratified by Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia.

The traceability system is aimed at minimizing the risks of import and turnover of counterfeit and contraband goods on the territory of the Russian Federation and at maintaining a fair competitive environment in the domestic market. It is implemented in a documentary way without the use of additional software, identification marks and readers.

The National Traceability System provides:

  1. completeness of information about goods subject to traceability and transactions related to the turnover of such goods;
  2. accounting of goods subject to traceability using; quantitative units of measurement of goods provided for in the list approved by the decree of the Government of the Russian Federation;
  3. the relationship of the accompanying document with the document on the basis of which information about goods is included in the national traceability system (declaration of goods, statement on the release of goods before filing a declaration for goods, notification of residues, notification of importation into the territory of the Russian Federation from countriesThe EAEU;
  4. the relationship of the subsequent accompanying document with the previous accompanying document;
  5. integrity of information contained in the national traceability system;
  6. end-to-end documentary identification of goods (lots of goods) subject to traceability during their turnover in accordance with the legislation of the Member States.

Objectives and principles of the goods traceability system

Objectives of the development and implementation of the traceability system:

  • fulfillment of international obligations;
  • confirmation of the legality of the turnover of goods in the Eurasian Economic Union;
  • prevention of importation of counterfeit products into the territory of the Russian Federation;
  • improving the competitiveness of domestic goods;
  • ensuring the economic security of the country;
  • reduction of gray imports.

Principles of the national traceability system:

  • elimination of duplication of taxpayers' business processes;
  • the traceability identifier is formed on the basis of uniform rules;
  • the system is based on the existing electronic document flow between taxpayers;
  • the fact of the transfer of ownership to the traceableproductit is fixed in the available documents and does not require physical marking of the goods;
  • the requirements apply to all participants in the turnover. 

In respect of which goods is traceability carried out 

Traceability is carried out according to the procedure for the functioning of the national traceability system of goods listed in the List, if one of the following conditions is met:

  • the goods were imported into the territory of the Russian Federation and released in accordance with the customs procedure of release for domestic consumption;
  • the goods were imported into the territory of the Russian Federation and are not placed under the customs procedure of release for domestic consumption in connection with confiscation or conversion to the property (income) of the Russian Federation in another way;
  • the goods were imported into the territory of the Russian Federation and are not placed under the customs procedure of release for domestic consumption in connection with the foreclosure on them by court decision on account of payment of customs duties, taxes, special, anti-dumping, countervailing duties;
  • goods are detained by customs authorities in accordance with Chapter 51The EAEU TC, are not claimed within the time limits established by paragraphs 1 and 2 of Article 380 of the EAEU Customs Code by persons with authority in respect of such goods;
  • the goods were imported into the territory of the Russian Federation from the territory of the EAEU member states, with the exception of goods placed under the customs procedure of customs transit;
  • the goods were previously imported into the Russian Federation in the cases defined by sub-paragraphs 1-5 of paragraph 3 of the Order, and are actually in the Russian Federation on the date of entry into force of the List of Goods (amendments to it) (paragraph 3 of the Order)

 

In the list below  the commodity items included in the experiment on approbation of the traceability system, conducted in accordance with the Decree of the Government of the Russian Federation dated 25.06.2019 No. 807, have been introduced.

Name of the traceable product TN CodeForeign economic activity OKPD2 code
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, household refrigerators and freezers 8418102001 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418102002 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, other 8418102008 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, household refrigerators and freezers 8418108001 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418108002 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, other 8418108008 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, except for air conditioning units of heading 8415, with a capacity of more than 340 liters 8418211000 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, in the form of a table 8418215100 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, built-in type 8418215900 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, except for air conditioning units of heading 8415, not more than 250 liters 8418219100 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, except for air conditioning units of heading 8415, more than 250 liters, but not more than 340 liters 8418219900 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, other 8418290000 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, household freezers 8418302001 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418302002 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, other 8418302008 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, household freezers 8418308001 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418308002 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, other 8418308008 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, household freezers 8418402001 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418402002 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, other 8418402008 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, household freezers 8418408001 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418408002 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, other 8418408008 27.51.11
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, for the storage of frozen food products 8418501100 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, other 8418501900 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, for deep freezing, other than products of subheadings 8418 30 and 8418 40 8418509001 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, other 8418509009 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, absorption heat pumps 8418610011 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, other 8418610019 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, for civil aircraft 8418610091 28.25.13
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other types, heat pumps, other than air conditioning units of heading 8415, other 8418610099 28.25.13
Fork-lift trucks, other loaders equipped with lifting or loading and unloading equipment, with a lifting height of 1 m or more 8427101000 28.22.15
Fork-lift trucks, other loaders equipped with lifting or loading and unloading equipment, other 8427109000 28.22.15
Fork-lift trucks, other loaders equipped with lifting or loading and unloading equipment, fork-lift trucks for uneven terrain and other stacking forklifts 8427201100 28.22.15
Fork-lift trucks, other loaders equipped with lifting or loading and unloading equipment, since the release of which more than 3 years have passed 8427201901 28.22.15
Fork-lift trucks, other loaders equipped with lifting or loading and unloading equipment, other 8427201902 28.22.15
Fork-lift trucks, other loaders equipped with lifting or loading and unloading equipment, other 8427201909 28.22.15
Fork-lift trucks, other loaders equipped with lifting or loading and unloading equipment, since the release of which more than 3 years have passed 8427900001 28.22.15
Fork-lift trucks, other loaders equipped with lifting or loading and unloading equipment, other 8427900002 28.22.15
Fork-lift trucks, other loaders equipped with lifting or loading and unloading equipment, other 8427900009 28.22.15
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - with a capacity of more than 250 liters.with., 8429110010 28.92.21
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - with a capacity of 400 liters.C. and more, designed to operate at an ambient temperature of -50 deg.with and below, 8429110020 28.92.21
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - other, 8429110090 28.92.21
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - wheeled bulldozers with a capacity of 400 liters.C. and more, 8429190001 28.92.21
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - other, 8429190009 28.92.21
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - graders with a capacity of 350 liters.C. and more, 8429200010 28.92.22
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - specially designed for underground work, 8429200091 28.92.22
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - other, 8429200099 28.92.22
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - vibrating, 8429401000 28.92.24
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - other, 8429403000 28.92.24
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - ramming machines, 8429409000 28.92.24
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - loaders specially designed for underground work, 8429511000 28.92.25
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - - single-bucket loaders on crawler, 8429519100 28.92.25
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - - other, 8429519900 28.92.25
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - - hydraulic, since the release of which one year or more has passed, 8429521001 28.92.26
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - - other, 8429521009 28.92.26
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - - other, 8429529000 28.92.26
Bulldozers with non-rotating and rotary blade, graders, planners, scrapers, mechanical shovels, excavators, single-bucket loaders, ramming machines and road rollers, self-propelled, - - other, 8429590000 28.92.27
Washing, household or laundry machines, including machines equipped with a wringer, - - - - front-loading machines, 8450111100 27.51.13
Washing, household or laundry machines, including machines equipped with a wringer, - - - - top-loading machines, 8450111900 27.51.13
Washing, household or laundry machines, including machines equipped with a wringer, - - - with a capacity of more than 6 kg of dry laundry, but not more than 10 kg, 8450119000 27.51.13
Washing, household or laundry machines, including machines equipped with a wringer, - - machines with a built-in centrifugal wringer other, 8450120000 27.51.13
Washing, household or laundry machines, including machines equipped with a wringer, - - other, 8450190000 27.51.13
Washing machines, household or laundry machines, including machines equipped with a wringer - machines with a capacity of more than 10 kg of dry laundry, 8450200000 28.94.22
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, used exclusively or mainly in computing systems of heading 8471 8528421000 26.20.17
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, for civil aircraft 8528423001 26.20.17
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, other 8528423009 26.20.17
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, other 8528423009 26.20.17
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, with a screen width/height ratio of less than 1.5 for civil aircraft 8528429001 26.20.17
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, other 8528429009 26.20.17
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, for civil aircraft 8528491002 26.40.34
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, other 8528491008 26.40.34
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, with a screen width/height ratio of less than 1.5 for civil aircraft 8528498002 26.40.34
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, other 8528498008 26.20.17
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, other 8528498008 26.40.34
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, used exclusively or mainly in computing systems of heading 8471 8528521000 26.20.17
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, for civil aircraft 8528523001 26.20.17
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, other 8528523009 26.20.17
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, for civil aircraft 8528529001 26.20.17
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, other 8528529009 26.20.17
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, for civil aircraft 8528591002 26.40.34
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, other 8528591008 26.40.34
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, for civil aircraft 8528599001 26.40.34
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, other 8528599009 26.40.34
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, used exclusively or mainly in computing systems of heading 8471 8528621000 26.20.17
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, working with a flat display panel (for example, liquid crystal devices) capable of displaying digital information received from computing machine 8528623000 26.20.17
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, monochrome 8528624000 26.20.17
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, digital projectors with an output resolution of 2048 x 1080 pixels or more 8528629001 26.20.17
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, other 8528629009 26.20.17
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, monochrome 8528692000 26.40.34
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, color 8528699000 26.40.34
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment that records or reproduces sound or image, electronic modules for embedding in computers 8528711100 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, devices with microprocessor-based devices containing a modem for Internet access and having the function of interactive information exchange, capable of take tv sig 8528711500 26.40.20
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, other 8528711900 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, devices with microprocessor-based devices containing a modem for Internet access and having the function of interactive information exchange, capable of take tv sig 8528719100 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, other 8528719900 26.40.20
Monitors and projectors that do not include television reception equipment, television reception equipment that includes or does not include a broadcast radio receiver or equipment that records or reproduces sound or image, television projection equipment 8528721000 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, with a liquid crystal or plasma screen 8528722001 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, other 8528722009 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, with a screen diagonal size of no more than 42 cm 8528723001 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, with a screen diagonal size of more than 42 cm, but not more than 52 cm 8528723002 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, with a screen diagonal size of more than 52 cm, but not more than 72 cm 8528723003 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, other 8528723009 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, with a screen made using liquid crystal display technology 8528724000 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, with a screen made using plasma panel technology 8528726000 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, other 8528728000 26.40.20
Monitors and projectors that do not include receiving television equipment, receiving equipment for television communications, including or not including a broadcast radio receiver or equipment recording or reproducing sound or image, other, monochrome images 8528730000 26.40.20
Tractors used on platforms of railway stations, parts of the above-mentioned vehicles specially designed for the transportation of highly radioactive materials 8709111000 28.22.15
Tractors used on platforms of railway stations, parts of the above-mentioned vehicles, other 8709119000 28.22.15
Tractors used on platforms of railway stations, parts of the above-mentioned vehicles specially designed for the transportation of highly radioactive materials 8709191000 28.22.15
Tractors used on platforms of railway stations, parts of the above-mentioned vehicles, other 8709199000 28.22.15
Means of land transport, other than railway or tram rolling stock, and their parts and accessories; baby strollers and their parts 8715001000 30.92.40
Child safety seats (seats) installed or attached to vehicle seats 9401710001 31.01.11
Child safety seats (seats) installed or attached to vehicle seats 9401790001 31.09.11
Child safety seats (armchairs) with a plastic frame, installed or attached to the seats of vehicles 9401800001 31.09.11
1 to 20 (117)

What is not covered by the traceability of goods

The Order does not apply:

  • for goods received (formed) as a result of processing operations on the territory of the Russian Federation or processing operations for domestic consumption (processed products, waste and residues) placed under the customs procedure of release for domestic consumption;
  • for goods made (received) from foreign goods placed under the customs procedure of the free customs zone; goods made (received) from foreign goods placed under the customs procedure of the free customs zone and goods of the Russian Federation and placed under the customs procedure of release for domestic consumption;
  • for goods made (received) from foreign goods placed under the customs procedure of a free warehouse; goods made (received) from foreign goods placed under the customs procedure of a free warehouse, and goods of the Russian Federation and placed under the customs procedure for domestic consumption;
  • for goods subject to traceability, intended for official use by diplomatic missions and consular offices, representations of States to international organizations, international organizations or their representations enjoying privileges and (or) immunities in accordance with international treaties of the Russian Federation;
  • for goods alienated to individuals for personal, family, household and other needs not related to entrepreneurial activity, as well as taxpayers of professional income tax;
  • goods, information about transactions with which constitute a state secret (item 6 of the Order).

How the product traceability system works

The traceability system is based on the existing electronic document flow between taxpayers and reports transmitted to the Federal Tax Service of Russia, which in turn does not require changes in warehouse policy and is solved through accounting.

Taxpayers applying both general and special taxation regimes will participate in traceability. When carrying out transactions with traceable goods, taxpayers will need to include an identifier – the registration number of batches of goods subject to traceability (RNPT) in invoices (SF) or documents on the shipment of goods.

The RNPT in most cases is formed on the basis of the registration number of the goods declaration (DT) and the serial number of the product in it. (Example: XXXXXXXX/DDMMGG/XXXXXX/XXX).

When goods are imported into the territory of the Russian Federation from non-EAEU countries that are released for domestic consumption and are subject to traceability, the importer forms an RNPT based on DT. In order to assign the RNPT to traceable goods imported from the EAEU countries, the importer is obliged to submit to the tax authority a notification of the import of goods in electronic form. In response to it, the tax authority will send a receipt with the assigned RNPT. Upon further sale of such goods, the generated RNPT is included in the SF, which is sent to the buyer electronically via telecommunication channels.

The buyer, upon receipt of the electronic SF from the counterparty, must make sure that the RNPT specified in it is correct.This can be done using the service link

The resulting RNPT is used in the further sale of goods from this batch.

If, on the date of entry into force of the list of traceable goods, the seller owns imported goods from the specified list, he will need to send a notification about the remnants of goods subject to traceability in electronic form to the tax authority. In response, a receipt with the assigned RNPT will be sent to him.

Termination and resumption of traceability of goods

Information about the termination or resumption of traceability of goods in the system will be recorded using a report on transactions with goods subject to traceability.

  • Termination of traceability - this is the disposal of goods from traceability due to the termination of ownership of the goods, including its transfer to production, disposal, etc., as well as the actual export from the territory of the Russian Federation in accordance with the customs procedure of export (re-export).
  • Resuming traceability- this is the return of a traceable product for which information about its loss, disposal, destruction, etc. has already been received, as well as a return from production or sale, if it was previously transferred to it (sold).

Traceability is terminated in the following cases:

  • exclusion of goods subject to traceability from the List of goods;
  • disposal of goods subject to traceability, unrelated to the sale, as a result of which the participant in the turnover of goods subject to traceability ceases ownership of the goods: disposal of goods subject to traceability - as a result of burial, neutralization, disposal or destruction, irretrievable loss of goods due to force majeure, confiscation, as well as in connection with the transfer goods subject to traceability for production and (or) processing, including as toll-free raw materials (materials), components, for the manufacture of new goods;
  • the sale, as well as the transfer, free of charge, of ownership rights to goods subject to traceability, to individuals for their use for personal, family, household and other purposes not related to the implementation of entrepreneurial activities, as well as taxpayers of the professional income tax;
  • the actual export from the territory of the Russian Federation of goods subject to traceability, in accordance with the customs procedure of export (re-export);
  • export of goods subject to traceability from the territory of the Russian Federation to the territory of another EAEU member state;
  • the sale of goods subject to traceability to diplomatic missions and consular offices, representations of States to international organizations, international organizations or their representations enjoying privileges and (or) immunities in accordance with international treaties of the Russian Federation, subject to subsequent official use of these goods;
  • shortage of goods subject to traceability, identified by a participant in the turnover of goods subject to traceability during inventory (item 4 of the Order).

Traceability is resumed in the following cases:

  • return of the remnants of unused (unprocessed) goods from production (processing), in respect of which traceability was subject to termination in accordance with subparagraph 2 of paragraph 4 of the Procedure;
  • the return to the seller by individuals of goods subject to traceability, previously sold to individuals for personal, family, household and other needs not related to entrepreneurial activity, as well as the return by taxpayers of the professional income tax, goods subject to traceability, previously sold to taxpayers of the professional income tax;
  • identification by the participant of the turnover of goods subject to traceability, during the inventory of goods subject to traceability, for which a shortage was previously identified (paragraph 5 of the Order).

To record information about the termination or resumption of traceability of goods in the system, taxpayers will need to submit a report on transactions with goods subject to traceability.

 

The report on transactions is submitted to the tax authority quarterly in electronic form via telecommunication channels and only if there are transactions with traceable goods in the reporting period.

Taxpayers under special taxation regimes also indicate information about the acquisition and sale of traceable goods in the report on transactions with goods subject to traceability.

Taxpayers under the general taxation regime indicate information on the sale of traceable goods in the declaration onVAT.

In case of export of such goods to the EAEU countries, the exporter submits a notification of their movement via telecommunication channels in electronic form. At the same time, such notification is not served when exporting to other countries.

What the Federal Tax Service recommendsRussia in in preparation for the implementation of the traceability system

  1. to get more detailed information about it, as well as about draft forms of documents and regulatory legal acts, in a special section on the website of the Federal Tax Service of Russia at the link;
  2. spendanalysiseconomic activity for the implementation of transactions with goods participating in the experiment, as well as their ownership;
  3. to consider the issue of organizing the electronic document flow of the SF and submitting reports to the tax authority;
  4. to consider options for possible changes in accounting and planning of activities and to determine the time frame for finalizing such changes;
  5. make sure that all necessary improvements can be implemented after the entry into force of amendments to the legislation of the Russian Federation;
  6. determine which method of accounting for traceable goods (for example, serial, batch, etc.) is suitable for your accounting system;
  7. take part in seminars on the traceability system conducted by territorial tax authorities.