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Methodological considerations on the point of sale of goods for salepurchase of imported goods undergoing the customs warehousing procedure

Vol. 22, Iss. 12, DECEMBER 2019

Received: 11 November 2019

Received in revised form: 26 November 2019

Accepted: 28 November 2019

Available online: 13 December 2019

Subject Heading: Tax and taxation

JEL Classification: H2, H25, M31

Pages: 13921403

Sidorova E.Yu. Financial University under Government of Russian Federation, Moscow, Russian Federation

Subject The article examines the point of sale of goods (POS) in salepurchase of imported goods undergoing the customs warehousing procedure.
Objectives The study specifies the POS as a concept in the context of the customs warehousing procedure and makes suggestions on amending legislative regulations.
Methods Research involves regulatory approaches, general scientific and special methods, such as a systems analysis, observation, and tool-based techniques of grouping, sampling, comparison and generalization.
Results As set forth in Article 147 of the Russian Tax Code, the contractual model implies no VAT, since customs warehouse is not qualified as the point of sale for purposes of Chapter 21 of the Russian Tax Code. I analyzed views of the Russian Ministry of Finance denying the emergence of a taxable item in Russia and, correspondingly, other tax implications from the sale of goods undergoing the customs warehousing procedure or stored there. The Russian Ministry of Finance expresses such views referring to the Russian Tax Code, which stipulates that the sale of goods in Russia is subject to VAT. I believe that, when goods are sold during customs warehousing, VAT shall be payable upon each subsequent sale, since Russia can be qualified as the POS.
Conclusions and Relevance To implement my concept, provisions of Article 147 of the Russian Tax Code should be specified so as to avoid that Russia be not recognized as the POS of goods when goods are actually sold during the customs warehousing procedure in Russia-based facilities.

Keywords: customs procedure, POS, customs warehouse, customs payments, VAT, customs policy


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