KTS solution 376 control of customs value. Labor disputes: decision of the commission (sample)

Commentary on Article 1. If none of the parties to an individual labor dispute has appealed the decision of the CCC to the court, the stage of execution of the commission’s decision begins, which can be either voluntary within 3 days from the date of expiration of the period for appeal, or forced after the expiration of the said period.
2. A certificate for the forced execution of a decision is issued by the organization’s CTS. CTS of structural divisions of the organization has the right to issue certificates that are valid writ of execution, are not endowed.
The Labor Code does not establish a requirement for the competence of the commission when issuing a certificate, as is done in Part 5 of Art. 387 of the Labor Code regarding holding a meeting of the CCC when resolving an individual labor dispute.
3. The employee submits a written application to the CCC for the issuance of a certificate for the forced execution of the commission’s decision.
The period during which an employee can apply to the commission for the issuance of a certificate is established and is one month from the date of the CCC’s decision. This determines that the actual (real) period that is given to the employee to obtain a certificate is significantly less, because:
a copy of the CCC decision is given to the employee within 3 days from the date of adoption of the CCC decision (Part 3 of Article 388 of the Labor Code);
10 days from the date of delivery of a copy of the decision of the CC are provided for appealing it (Part 2 of Article 390 of the Labor Code);
3 days after the expiration of 10 days provided for appeal are given to the employer to execute the decision of the CCC.
Thus called the legislator month period is reduced by the periods mentioned above.
If an employee misses specified period appeal, then if there are good reasons, the CTS can restore it. If the restoration of this period is refused, the employee may apply to the court for consideration of the dispute.
When issuing a certificate, the commission does not find out the reasons for non-fulfillment of its decision and does not resolve the labor dispute again.
4. The CTS certificate must meet the requirements for executive documents. In accordance with Art. 13 of the Law on Enforcement Proceedings it must indicate:
name and address of the authority that issued the executive document;
name of the case or materials on the basis of which the executive document was issued, and their numbers;
date of adoption of the CCC decision;
date of entry into legal force CTS decisions;
information about the employer and employee: a) for citizens - last name, first name, patronymic, place of residence or place of stay; b) for organizations - name and legal address; c) for Russian Federation, subject of the Russian Federation or municipality- name and address of the body authorized on their behalf to exercise rights and perform duties in enforcement proceedings;
the operative part of the CCC decision, containing the substance of the decision (for example, the requirement to impose on the employer the obligation to transfer to the employee Money, on the cancellation of the employer’s order to impose on the employee disciplinary action in the form of a reprimand, etc.);
date of issue of the writ of execution.
The certificate issued on the basis of the decision of the commission is signed by the chairman of the commission and certified by the seal of the CCC.
5. In case of loss of the original certificate, the basis for execution is its duplicate, issued in the established CTS order(see Article 12 of the Law on Enforcement Proceedings). Currently, the Labor Code does not regulate the issue of the issuance of a duplicate certificate by the CTS.
6. The bailiff initiates enforcement proceedings on the basis of the writ of execution ( KTS certificates) at the request of the employee. The application is signed by the employee or his representative. The representative shall attach to the application a power of attorney or other document certifying his authority. The employee’s application and the writ of execution are submitted to the bailiff within three days from the date of their receipt by the bailiff department. The bailiff, within three days from the date of receipt of the writ of execution, makes a decision to initiate enforcement proceedings or refusal to initiate enforcement proceedings.
If the writ of execution is received by the bailiff service for the first time, then the bailiff, in the resolution to initiate enforcement proceedings, sets a deadline for the debtor’s voluntary fulfillment of the requirements contained in the writ of execution and warns the debtor about forced execution specified requirements upon expiration of the period for voluntary execution with recovery from him enforcement fee and expenses for making executive actions.
The period for voluntary execution cannot exceed 5 days from the date the debtor receives the order to initiate enforcement proceedings. A copy of the bailiff's decision to initiate enforcement proceedings is not later in the day, following the day the said resolution is issued, is sent to the employee, the employer, as well as to the body that issued the executive document (see Article 30 of the Law on Enforcement Proceedings).
7. The bailiff, within three days from the date of receipt of the writ of execution, makes a decision to refuse to initiate enforcement proceedings if: the writ of execution is presented without an application from the employee or the application is not signed by the employee or his representative; the writ of execution was not presented at the place where the enforcement actions were performed; the document is not executory or does not meet the requirements for executive documents. Elimination of these circumstances does not prevent the re-sending (presentation) of the writ of execution to the bailiff (see Article 31 of the Law on Enforcement Proceedings).
8. If the provisions of the writ of execution, the method and procedure for its execution are unclear, the employee or bailiff has the right to apply to the CCC with an application for clarification of its provisions, the method and procedure for its execution.
An application for clarification of the provisions of the certificate, the method and procedure for its execution is considered by the CCC within 10 days from the date of its receipt (see Article 32 of the Law on Enforcement Proceedings).
9. The requirements contained in the executive document must be fulfilled by the bailiff within two months from the date of initiation of enforcement proceedings (see Article 36 of the Law on Enforcement Proceedings).
10. On participation in enforcement proceedings of minors, on legal representatives citizens participating in enforcement proceedings, about persons who cannot be representatives of the parties to enforcement proceedings, see comment. to Art. 396 TK.
11. On liability for violation of the legislation of the Russian Federation on enforcement proceedings, see commentary. to Art. 396 TK.
12. If expired three month period upon presentation of the certificate to the bailiff, it will not be accepted for proceedings, and a corresponding decision will be made.
Regulations of Part 4 of Art. 389 of the Labor Code establishes the right of the CTS to restore the deadline if it is missed by the employee due to good reasons, which can be, for example, a long business trip, an employee’s stay in a hospital due to illness.
At the same time, on the basis of Part 2 of Art. 23 of the Law on Enforcement Proceedings, missed deadlines for presenting enforcement documents for execution, except for the writ of execution and court order, cannot be restored. We believe that the conflict that has arisen can be resolved using the priority of a special legislative provision compared to the general, i.e. V in this case you should be guided by the rule of Part 4 of Art. 389 TK.

• Answers to the qualification exam for specialists in customs operations (as of 2014)
• 3. Operating principles and system of customs authorities. (311-FZ, art. 10, 11)
• 4. Functions of customs authorities, their tasks, rights and obligations. (311-FZ: Art. 12, 19, 16, TK TS Art. 6)
• 5. Principles and procedure for customs control of goods and vehicles. (TC TC, Article 94, Article 95, procedure - answer to question 6)
• 6. Forms of customs control. Features of the application of forms of customs control. (tk tsk, chapter 16)
• 7. Risk management system (purposes of its application, profiles, objects of risk analysis). (tk tsk, chapter 18)
• 8. Types and purposes of customs inspections by customs authorities. The procedure for conducting, rights and obligations of persons participating in inspections. (tk ts, chapter 19)
• 9. The procedure for appealing a decision, action (inaction) of customs authorities and their officials. (311-FZ, Art. 36-38)
• 10. Simplified procedure for appealing a decision, action (inaction) of a customs authority official. (311-FZ, Article 49)
• 11. Relations between customs authorities and participants in foreign economic activity and persons carrying out activities in the field of customs affairs. (Art. 12,18,23,28,33,38 TK TC)
• 13. Customs representative (rights, duties, responsibilities). (Articles 12,15-17 TK TS)
• 14. Specialist in customs operations (rights, obligations, responsibilities). (Article 63-64 311-FZ, information from the Internet)
• 15. Legal regulation of the activities of customs representatives and specialists in customs operations.
• 20. Conditions for a legal entity to obtain the status of an authorized economic operator. Special simplifications provided to the authorized economic operator. (Article 38-42 TK TS)
• 21. Unified Commodity Nomenclature for Foreign Economic Activity (TN VED TS) (main purpose and application). (Art. 105 311-FZ, Art. 50.51 TK CU, decision of the CC No. 522 dated January 28, 2011)
• 22. Rules for the classification of goods in accordance with the Customs Union of Foreign Trade and Customs Union. (Article 52 TK TS, opi, information. From the Internet)
• 23. Structure of the TN VEDTS: main characteristics, principles of construction. (information from the Internet)
• 24. Classification of goods for customs purposes. The procedure for making a preliminary decision on the classification of goods according to the Foreign Economic Customs Union. (Article 52-57 TK)
• 25. Procedure for making decisions on the classification of goods used by member states of the Customs Union. (Article 106-108 311-FZ)
• 26. Foreign economic transaction. Types, procedure and methods of processing a foreign economic transaction. (information from the Internet)
• 29. Compliance with requirements in the field of currency control in accordance with the currency legislation of the member states of the Customs Union. (Article 22.23 173-FZ)
• 30. The procedure for using the transaction passport when carrying out currency transactions between residents and non-residents. (Article 20 173-FZ, Chapter 6 138-i)
• Chapter 6. Procedure for issuing a transaction passport (abbreviated!)
• 31. The procedure for using a barter transaction passport when carrying out commodity exchange transactions. (Decree No. 1209)
• 32. Customs value of goods. General characteristics of methods for determining it for imported/exported goods. (Article 64 of the Customs Code of the Russian Federation, personal notes)
• 33. The procedure for determining and declaring the customs value of goods during customs operations and placing goods under customs procedures. (Article 112 311-FZ, information from the Internet)
• 34. The procedure for declaring the customs value of goods. Use of the declaration of customs value (dts). (decision KTS 376 - shortened!)
• 35. Adjustment of customs value within the framework of customs control: essence, purpose, procedure for implementation, documents drawn up. (Article 68 of the TC TC, decision of the TC 376)
• II. Procedure for adjusting the customs value of goods
• 36. Determination of the country of origin of goods transported across the customs border. (Article 58 of the Labor Code of the Russian Federation, Article 109,110 311-FZ)
• 37. Tariff benefits. Procedure for granting tariff benefits. (Alta forum)
• 38. Procedure for confirming the country of origin of goods. Documents confirming the country of origin of goods. (Article 59-62 TK TS, personal notes)
• 39. Procedure for making a preliminary decision on the country of origin of goods. (Article 111 311-FZ)
• 40. General conditions and methods of ensuring payment of customs duties and taxes. (Article 85.86 tk ts)
• 41. Ensuring the payment of customs duties by depositing funds (cash deposit). (Article 145 tk ts)
• 42. Calculation and procedure for payment of customs duties. Types of customs duty rates. (Article 76,84,71 TK TS)
• 43. The procedure for calculating and paying excise taxes when importing goods into the territory of the Russian Federation. (Article 194.204 Tax Code of the Russian Federation)
• 44. The procedure for calculating and paying value added tax when importing goods into the territory of the Russian Federation. (Article 146, 166, Part 1 of Article 151, Tax Code of the Russian Federation)
• 45. Types and procedure for calculating customs duties when moving goods across the customs border. (Article 123-128 311-FZ)
• 46. ​​Refund of overpaid or overcharged customs duties, taxes and other funds. (Article 147-149 311-FZ)
• 47. Collection of customs duties. General rules for the forced collection of customs duties and taxes. Penalties, requirement to pay customs duties. (Article 150-152 311-FZ)
• 49. Payers of customs duties and taxes. Conditions for the emergence and termination of the obligation to pay customs duties and taxes. (Art. 79-81 TK TC)
• 53. Quotas and licensing of goods as measures of state regulation of foreign trade activities. (Article 20-27 164-FZ)
• 54. Procedure for the import of medicines and pharmaceutical substances. (Resolution dated September 29, 2010 No. 771)
• 56. Carrying out customs operations when goods are placed under customs procedures in the field of export control. (183-FZ “On Export Control”, instruction 1545)
• 58. Procedure for the import/export of service and civilian weapons. (Regulations on the procedure for import, export and transit of civilian and service weapons)
• 59. Features of the release of goods subject to mandatory confirmation of conformity when imported into the territory of the Russian Federation. (Articles 18-20, 29.30 184-FZ “on technical regulation”)
• 60. The procedure for registration and use of document forms confirming product compliance with the requirements of technical regulations. (Article 20-27 184-FZ)
• 61. Procedure for import/export of goods subject to veterinary control. (decision no. 317)
• 62. Procedure for import/export of goods subject to phytosanitary control. (decision no. 318)
• 63. Features of the movement of goods by certain categories of foreign persons. (chapter 45 tk ts)
• 64. Features of customs operations in relation to goods sent by international mail. (chapter 44 tk ts)
• 65. Features of customs operations in relation to goods transported by pipeline transport and along power lines. (chapter 47 tk ts)
• 66. Features of customs operations in relation to goods containing intellectual property. (chapter 46 tk ts)
• 67. Features of customs operations in relation to supplies. (chapter 50 tk ts)
• 69. Features of customs operations in relation to vehicles of international transportation when carrying out international transport of goods, passengers and luggage. (chapter 48 tk ts)
• 71. Departure of goods from the customs territory of the Customs Union (place and time of departure, requirements for goods upon departure, customs operations performed with goods upon departure). (Art. 162-164 TK TS)
• 72. Temporary storage of goods (places and terms of temporary storage, customs operations related to the placement of goods for temporary storage). (Art. 167-170 TK TC)
• 74. Customs declaration of goods. Types of customs declarations. (Article 179-182, 350 TK TC, decision of the CTS No. 287 of 06.18.10)
• 1) Declaration of goods;
• 2) Transit declaration;
• 3) Passenger customs declaration;
• 75. Declaration forms, deadlines and places for filing customs declarations. (Article 204,205 311-FZ, Article 185 TK TS)
• 76. Declarant (his rights, duties and responsibilities). The powers of persons to act as a declarant when declaring the customs procedure for customs transit. (Art. 186-189 TK TS)
• 77. Submission of documents when declaring goods to customs authorities. Changes and additions to the information declared in the customs declaration. (Article 183,184,191 TK TS)
• 80. Preliminary customs declaration of goods. (Art. 193 TK TS, Art. 211 311-FZ)
• 81. Incomplete customs declaration. Periodic customs declaration. (Article 212,213 311-FZ)
• 82. Temporary periodic customs declaration of Russian goods. (Article 214 311-FZ)
• 83. Grounds (conditions) for the release of goods. Product release date. The procedure and grounds for extending the release period of goods to 10 working days. Refusal to release. (Article 195,196,201 TK TS, Article 220 311-FZ)
• 84. Conditionally released goods. (Article 200 TK TS, Article 222 311-FZ)
• 85. Release of goods before filing a customs declaration. (Article 197 TK TS)
• Chapter 17. Mutual administrative assistance
• 87. Carrying out customs operations related to the placement of goods under the customs procedure. Documents and information necessary to place goods under the customs procedure. (chapter 26 tk ts)
• 88. Contents of the customs procedure for release for domestic consumption and conditions for placing goods under this customs procedure. (chapter 30 tk ts)
• 89. Contents of the customs export procedure and conditions for placement under the customs export procedure. (chapter 31 tk ts)
• 90. Contents of the customs procedure for customs transit and conditions for placing goods under the customs procedure for customs transit. (215,216,227,228 tk tk)
• 93. Contents of the customs procedure of a customs warehouse and conditions for placing goods under the customs procedure of a customs warehouse. (Art. 229,230,237,238 TK TS)
• 94. Customs warehouses and their types. Terms and conditions for storing goods in a customs warehouse. Operations performed with goods placed under the customs procedure of a customs warehouse. (Art. 231-234 TK TC)
• 101. Contents of the customs procedure for re-import and conditions for placing goods under the customs procedure for re-import. Refund of export customs duties upon re-import of goods. (Art. 292-295 TK TC)
• 104. Contents of the customs destruction procedure, conditions for placing goods under the customs destruction procedure. Features of the application of the customs destruction procedure. (chapter 42 tk ts)

• 2. The customs value of goods is determined and declared by the declarant (customs representative) to the customs authority during the customs declaration of goods.

  Information about customs cost of goods are declared in the declaration of goods and the declaration of customs value (hereinafter - DTS) and are information necessary for customs purposes.

  DTS is integral part declarations for goods.

  The DTS is filled out by the declarant or customs representative if Customs declaration carried out by a customs representative (hereinafter referred to as the person filling out the DTS).

  In case of adjustment customs value goods by the customs authority, the DTS is filled out by an authorized person customs authority.

  4. The DTS and its electronic copy are submitted to the customs authority where the customs declaration of goods is carried out, simultaneously with the submission of the declaration for the goods. The submission of the DTS must be accompanied by the provision to the customs authority of the documents on the basis of which it was completed.

  The list of documents submitted to confirm the declared customs value may be reduced in accordance with customs legislation Customs Union or the legislation of the member states of the Customs Union (Article 183 of the Code: Filing customs declaration must be accompanied by the submission to the customs authority of documents on the basis of which the customs declaration is completed, unless otherwise established by this Code).

  5. In cases established by the customs legislation of the Customs Union and (or) the legislation of the member states of the Customs Union, DTS can be presented in the form electronic document.

  (as amended by the decision of the Customs Union Commission dated September 23, 2011 N 785)

  (see text in the previous edition)

  6. The DTS is drawn up in two copies. One copy is intended for the customs authority, the other - for the person who filled out the DTS.

  Both copies of the TDS are signed and certified in accordance with clause 18 of the Procedure.

  7. The DTS is filled out for all goods imported into the single customs territory of the Customs Union (hereinafter referred to as the customs territory of the Customs Union), declared using a goods declaration, except for the cases specified in paragraph 8 of the Procedure.

  When determining the customs value of goods based on the transaction value of imported goods, in accordance with method 1, DTS-1 is filled out. The remaining methods are DTS-2.

  Other micromodes_

  (see text in the previous edition)

  8. The customs value of goods is declared in the goods declaration without filling out the DTS in the following cases:

  If goods are placed under customs procedures that do not provide for the payment of customs duties and taxes;

  If, based on the declared value of customs value, there is no obligation to pay customs duties, taxes subject to compliance with the requirements of the Code;

  If the total customs value of the imported consignment of goods does not exceed the amount that can be established in a member state of the Customs Union and should not exceed an amount equivalent to 10,000 (ten thousand) US dollars, with the exception of multiple (two or more times) deliveries under one contract (contract), as well as repeated (two or more times) deliveries of the same goods by one sender to the same recipient by various agreements(contracts);

  If, in accordance with paragraph 2 of Article 64 of the Code, when changing the customs procedure, the customs value of goods is the customs value of goods previously determined on the day the customs authority accepted the customs declaration when they were first placed under the customs procedure after they actually crossed the customs border, except for cases where such the customs value of the goods was determined incorrectly, or in cases provided for by the customs legislation of the Customs Union;

  If, in accordance with the Code, other international treaties of the member states of the Customs Union and (or) the legislation of the member states of the Customs Union, goods are exempt from customs duties and taxes (not subject to customs duties and taxes).

  In all cases where mandatory filling out of the DTS is not established, the customs authority, when identifying signs indicating that the information on the customs value of goods declared in the declaration of goods may be unreliable or not properly confirmed, also has the right to motivate in writing free form require the presentation of the DTS.

  9. DTS-1 consists of two main and required number additional sheets. The first main sheet contains information declared in the declaration for goods, the second sheet contains information used in determining the customs value of the declared goods and the calculation of the customs value.

  All DTS sheets, starting from the third, are additional. The numbering of additional sheets begins with the third number (the 1st and 2nd sheets are the main sheets of the form, the 3rd and subsequent sheets are additional).

  DTS-2 consists of two main sheets: the first sheet containing information that applies to all goods declared in the goods declaration, and the second sheet, which indicates information used in determining the customs value of the declared goods and the calculation of the customs value. If more than three names of goods are declared under one declaration of goods, then additional sheets are used to declare the customs value of goods. In this case, the form of the second main sheet of DTS-2 is used as additional sheets.

  All sheets of DTS-2, starting from the third, are additional. The numbering of additional sheets begins with the third number (the 1st and 2nd sheets are the main sheets of the form, the 3rd and subsequent sheets are additional).

The procedure for executing the decision of the CCC is established by Art. 389 TK. The commission's decision must be executed by the employer within 3 days after the 10 days provided for appeal. If the employer or employee (in case partial satisfaction his demands) appealed the decision of the CCC, it is not being implemented. In the event that the decision is not appealed, the employer, on whose behalf the head of the organization acts, is obliged to comply with it. Execution of the decision may be voluntary or compulsory. Voluntary execution decisions of the Labor Code are made by the employer within the 3-day period established by the Labor Code. The legislator does not provide for the need for a special request from an employee regarding the implementation of the commission’s decision, since the employer is promptly notified of the decision made and its content. The decision of the CCC is enforced if the employer does not comply with it voluntarily within 3 days. In this case, at the request of the employee, he is issued a certificate, which is an executive document. There is no deadline for applying for a TC certificate. Obviously, the employee must do this in the shortest possible time ( for a long time there was a rule that it was possible to obtain a certificate when applying to the CCC within a month from the date the employee received a copy of the decision on the case). Any employee request must be considered by the CTS. Norm part 2 art. 389 of the Labor Code provides only one basis for refusing to issue a certificate to an employee. This is an appeal by an employee or employer of a decision made by the commission to a court (magistrate). An employee’s request for a certificate after a long period of time has passed after the decision was made, apparently, should entail consideration of the reasons that caused such a delay, the circumstances that prevented the execution of the decision, etc. The CCC certificate is a document ensuring the forced execution of the decision it makes; it has the force of a writ of execution. This necessitates proper registration of the certificate. TC does not install specific rules, prescribing the inclusion of certain information in the certificate, however, according to established practice, it indicates: the full name of the commission indicating the organization or structural unit, where it was created; surname, name, patronymic of the employee who applied for resolution of the labor dispute; the date of the decision and the content of its operative part; date of issue of the certificate. The certificate is signed by the chairman of the CCC (or his deputy) and certified by the seal of the commission. The CTS certificate can be presented to the head of the organization by the employee himself or his representative. This makes it possible to enforce the decision on labor dispute. However, the employee is not obliged to contact the employer. He has the right to present the certificate issued to him to the bailiff, who enforces the decision of the CCC. To contact a bailiff, a 3-month period has been established from the date of receipt of the certificate. If the deadline is missed for valid reasons (for example, illness, long business trip, moving to another area, etc.), the employee must again contact the CTS, which can restore this deadline by making an appropriate decision. The commission's decision to restore the 3-month period for applying for enforcement of a decision on a labor dispute is final. Having received a copy of such a decision, the employee, together with the certificate, presents it to the bailiff. The bailiff acts on the basis of the Federal Law "On bailiffs". Its requirements are mandatory for the employer. Failure to comply with them entails liability in the manner established by law(Article 14 of the said Law).

Decision of the Customs Union Commission No. 376 of September 20, 2010. On the procedures for declaring, monitoring and adjusting the customs value of goods.

On the procedures for declaring, monitoring and adjusting the customs value of goods

Attention! Changes have been made, see:

Decision of the Board of the Eurasian economic commission No. 289 of December 10, 2013

For implementation purposes see:
Decision of the Customs Union Commission No. 450 of November 18, 2010
Order of the Federal Customs Service of Russia No. 272 ​​dated February 14, 2011

For explanations, see Letter of the Federal Customs Service of Russia No. 01-11/38437 dated August 11, 2011
In accordance with Chapter 8 of the Customs Code of the Customs Union Customs Union Commission

Decided:

1. Approve:

- (attached);

- The procedure for controlling the customs value of goods(attached);

- The procedure for adjusting the customs value of goods(attached).

2. Establish that The procedure for declaring the customs value of goods And The procedure for adjusting the customs value of goods, specified in paragraph 1 of this Decision come into force on January 1, 2011.

3. Until the entry into force of the documents specified in paragraph 2 of this Decision, the legislation of the member states of the Customs Union within the EurAsEC applies.
Members of the Customs Union Commission:

The procedure for declaring the customs value of goods

Attention! The procedure comes into force on January 1, 2011, see paragraph 2 Decision of the Customs Union Commission No. 376 of September 20, 2010

Section I. General provisions.

Section II. Rules for filling out DTS-1.

Section III. Rules for filling out DTS-2.

- methods 2, 3 and method 6 based on them

- method 4 and method 6 based on it

- method 5 and method 6 based on it

- method 6 based on method 1

Section IV. Rules for filling out the fields "For customs authority marks"

Appendix No. 1. List of documents confirming the declared customs value of goods.

Appendix No. 2. Customs value declaration form (DTS-1).

Appendix No. 3. Customs value declaration form (DTS-2).
I. General provisions

1. Present Order determines the conditions for declaring the customs value of goods, the submission by the declarant (customs representative) of documents to confirm it, the form for the declaration of customs value and the rules for filling it out.

The procedure is developed based on Customs Code of the Customs Union(hereinafter referred to as the Code) and Agreement on determining the customs value of goods transported across the customs border of the Customs Union, dated January 25, 2008(hereinafter referred to as the Agreement).

2. The customs value of goods is determined and declared by the declarant (customs representative) to the customs authority during the customs declaration of goods.

Information about the customs value of goods is declared in the declaration of goods and the declaration of customs value (hereinafter - DTS) and is information necessary for customs purposes.

The DTS is an integral part of the goods declaration.

The DTS is filled out by the declarant or a customs representative if the customs declaration is made by a customs representative (hereinafter referred to as the person filling out the DTS).

In case of adjustment of the customs value of goods by the customs authority, the DTS is filled out authorized person customs authority.

Attention! The wording of paragraph 3 has been changed since 04/01/2012, see. Decision of the Customs Union Commission No. 785 of September 23, 2011

New version of paragraph 3:

Sections II And III Order to fill out the corresponding columns DTS-1 and DTS-2.

Old version of paragraph 3:

3. If one batch of declared goods contains goods of several types, then the distribution between them of expenses (components) subject to inclusion in the customs value of goods must be carried out in the manner specified in Section II of the Order to fill out the corresponding column of DTS-1.

4. The DTS and its electronic copy are submitted to the customs authority where the customs declaration of goods is carried out, simultaneously with the submission of the declaration for the goods. Submission of the DTS must be accompanied by the provision to the customs authority of the documents on the basis of which it was completed (Appendix No. 1 to the Order).

The list of documents submitted in support of the declared customs value may be reduced in accordance with the customs legislation of the Customs Union or the legislation of the member states of the Customs Union (Article 183 of the Code).

5. In cases established by the customs legislation of the Customs Union and (or) the legislation of the member states of the Customs Union, the DTS may be presented in the form of an electronic document. - clause in the editorial

6. The DTS is drawn up in two copies. One copy is intended for the customs authority, the other - for the person who filled out the DTS.

Both copies of the TDS are signed and certified in accordance with clause 18 of the Procedure.

7. The DTS is filled out for all goods imported into the single customs territory of the Customs Union (hereinafter referred to as the customs territory of the Customs Union), declared using a goods declaration, except for the cases specified in clause 8 of the Procedure.

When determining the customs value of goods based on the transaction value of imported goods in accordance with Article 4 of the Agreement(hereinafter - method 1) is filled in DTS-1 (Appendix No. 2 to the Order).

Attention! The wording of the paragraph has been changed since 04/01/2012, see. Decision of the Customs Union Commission No. 785 of September 23, 2011

New edition of the paragraph:

Articles 6-10 of the Agreement, DTS-2 is filled in (Appendix No. 3 to the Order).

Old version of the paragraph:

When determining the customs value of goods using the methods for determining customs value provided for Articles 6 - 10 of the Agreement, DTS is used, the form and rules for filling which are established by the member states of the Customs Union.

8. The customs value of goods is declared in the goods declaration without filling out the DTS in the following cases:

If goods are placed under customs procedures that do not provide for the payment of customs duties and taxes;

If, based on the declared value of the customs value, the obligation to pay customs duties and taxes does not arise in compliance with the requirements of the Code;

If the total customs value of the imported consignment of goods does not exceed the amount that can be established in a member state of the Customs Union and should not exceed an amount equivalent to 10,000 (ten thousand) US dollars, with the exception of multiple (two or more times) deliveries under one contract (contract), as well as repeated (two or more times) deliveries of the same goods by one sender to the same recipient under various agreements (contracts);

If in accordance with paragraph 2 of Article 64 of the Code when changing the customs procedure, the customs value of goods is the customs value of goods previously determined on the day the customs authority accepted the customs declaration when they were first placed under the customs procedure after they actually crossed the customs border, except for cases where such customs value of goods was determined incorrectly, or cases provided for by the customs legislation of the Customs Union;

If in accordance with Code, other international treaties of the member states of the Customs Union and (or) the legislation of the member states of the Customs Union, goods are exempt from customs duties and taxes (not subject to customs duties and taxes).

In all cases where it is not established mandatory filling The DTS, the customs authority, when identifying signs indicating that the information on the customs value of goods declared in the declaration for goods may be unreliable or not properly confirmed, also has the right to demand the submission of the DTS in a written form in any form.

9. DTS-1 consists of two main and the required number of additional sheets. The first main sheet contains information declared in the declaration for goods, the second sheet contains information used in determining the customs value of the declared goods and the calculation of the customs value.

All DTS sheets, starting from the third, are additional. The numbering of additional sheets begins with the third number (the 1st and 2nd sheets are the main sheets of the form, the 3rd and subsequent sheets are additional).

Attention! Paragraph 9 has been supplemented with paragraphs since 04/01/2012, see. Decision of the Customs Union Commission No. 785 of September 23, 2011

DTS-2 consists of two main sheets: the first sheet containing information that applies to all goods declared in the goods declaration, and the second sheet, which indicates information used in determining the customs value of the declared goods and the calculation of the customs value. If more than three names of goods are declared under one declaration of goods, then additional sheets are used to declare the customs value of goods. In this case, the form of the second main sheet of DTS-2 is used as additional sheets.

All sheets of DTS-2, starting from the third, are additional. The numbering of additional sheets begins with the third number (the 1st and 2nd sheets are the main sheets of the form, the 3rd and subsequent sheets are additional).

The first main sheet of DTS-2 is common (single) for all methods for determining the customs value of goods established Articles 6-10 of the Agreement. The second main sheet of DTS-2 can have one of four established species depending on the method of determining the customs value of goods. The corresponding version of the second and additional sheets of DTS-2 is used when determining the customs value of goods by applying:

Methods based on the value of a transaction with identical or similar homogeneous goods in accordance with Articles 6 or 7 Agreements(hereinafter referred to as method 2 or method 3, respectively) and the backup method in accordance with Article 10 of the Agreement(hereinafter referred to as method 6) based on them;

Subtraction method according to Article 8 of the Agreement(hereinafter referred to as method 4) and method 6 based on it;

Addition method according to Article 9 of the Agreement(hereinafter referred to as method 5) and method 6 based on it;

Method 6 based on method 1.

Attention! The wording of paragraph 10 has been changed since 04/01/2012, see. Decision of the Customs Union Commission No. 785 of September 23, 2011

New version of clause 10:

method 1 shall not be applied to the price actually paid or payable additional charges and (or) deductions from it and such price for each item of goods is separated from total amount contract and (or) invoice for a specific batch of goods, filling out DTS-1 for all product numbers is not required - only the first main sheet of the DTS-1 form is filled out. On the second main sheet of the DTS-1 form, in the “Additional data” column, the following entry is made: “The customs value of goods is equal to the price actually paid or payable.” The remaining columns of the second sheet remain blank.

Old version of clause 10:

10. If, when determining the customs value according to method 1 to the price actually paid or payable, no additional charges and (or) deductions are made from it, and such price for each item of goods is allocated from the total amount of the contract and (or) invoice for a specific batch of goods, filling out DTS-1 for all product numbers are not required - only the first sheet of the main DTS-1 form is filled out. On the second sheet of the main DTS-1 form, in the “Additional data” column, the following entry is made: “The customs value of goods is equal to the price actually paid or payable.” The remaining columns of the second sheet remain blank.

11. If in documents the names of persons are written using letters Latin alphabet, then such information is indicated in the DTS in letters of the Latin alphabet.

12. Information in the DTS must be entered using printing devices, except for the cases specified in paragraphs 14, 23 And 24 Order.

13. Cost indicators on the second and additional sheets of the DTS are rounded according to mathematical rules accurate to the second decimal place, unless otherwise provided by the legislation of a member state of the Customs Union.

14. Corrections to the information provided in the DTS that do not affect the value of the customs value of goods are made exclusively by the person who filled it out, by crossing out the data indicated and entering the necessary data by overprinting using printing devices or writing in blue or black ballpoint pen(or by other means that produce an indelible graphic line). Each correction must be certified by the signature of the person who filled out the DTS (or, accordingly, an employee of this person) and certified in the manner established clause 18 of the Procedure.

15. Recalculation foreign currency in the currency of a member state of the Customs Union is made at the exchange rate valid on the day of registration of the declaration for goods by the customs authority.

If the Code and (or) other international treaties of the member states of the Customs Union provide for a different day for the application of the foreign currency exchange rate for the purposes of determining customs value and (or) calculating customs duties and taxes, the foreign currency exchange rate for that day is indicated.

16. If in the relevant column of the DTS there is not enough space for the person filling it out, information or for the official of the customs authority to put down official marks, necessary information must be indicated in the “Additional data” column of the corresponding sheet or on separate A4 sheets, which are an integral part of the TPA. In the relevant columns of the DTS, which include the information given in the column “Additional data” and (or) on separate sheets, an appropriate entry must be made referring to the column “Additional data” or to separate sheets, respectively: “see additional No. ___ by __ l."

On each supplement sheet you must indicate:

- "Addendum No. ___, to DTS No. ___________";

The serial number of the declared goods in the form of the entry: “Product No. __” and for each product - the column number and the information that is entered in this column in accordance with the rules for filling out this column.

If there is not enough space on one separate sheet to indicate the information entered in one column, such information is provided on several separate A4 sheets. In this case, the sheet number in order is indicated in the upper right corner. Numbering separate sheets always starts again.

Each copy of the addition in the lower right corner must be signed by the person who filled out the DTS and certified in the manner established clause 18 of the Procedure.

The number of copies of each such additionally attached sheet must correspond to the number of copies of the TDS.

IN electronic copy The person who filled out the DTS must enter all the information contained in the addenda.

17. To declare information in the DTS, the following applies: classifiers and lists of regulatory and reference information used for customs purposes.

18. TPA, as well as additions to the TPA, when they are filled out, certified and signed in the appropriate column of the main sheets of the TPA, in the corresponding field of each additional sheet of the TPA and an addition indicating the date, by the person who filled out the TPA. Certification of the DTS is carried out by affixing a stamp, if, in accordance with the legislation of the member states of the Customs Union within the EurAsEC, the person filling out the DTS must have a seal. - clause in the editorial Decision of the Customs Union Commission No. 785 of September 23, 2011

19. Customs officials do not have the right to own initiative, instruction or request of the person who filled out the DTS, to enter any data in the columns filled out by this person, or to make changes, additions or corrections to the information specified in these columns.

All marks official of the customs authority, with the exception of the registration number, are dated and certified by his signature and imprint of his personal numbered seal.

II. Rules for filling out DTS-1

Attention! According to the text of Section II, from April 1, 2012, the words “DTS” were replaced with the words “DTS-1”, see. Decision of the Customs Union Commission No. 785 of September 23, 2011

20. The person filling out DTS-1 fills out the following columns main sheets of DTS-1 and the corresponding columns of additional sheets: 1, 2a, 2b, 3, 4, 5, 6, 7a, 7b, 7v, 8a, 8b, 9a, 9b, 10a, 10b, 11a, 11b, 12, 13a, 13b, 14a, 14b, 14v, 14g, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25.

Attention! The wording of paragraph 21 has been changed since 04/01/2012, see. Decision of the Customs Union Commission No. 785 of September 23, 2011

New version of paragraph 21:

(Section IV of the order).

Old version of paragraph 21:

21. The customs authority fills out the fields “For customs authority marks” on the main and additional sheets of DTS-1 in accordance with the rules for filling out the fields “For customs authority marks” (section III order).

22. The procedure for filling out the columns by the person filling out DTS-1:

Column 1.

The column indicates information about the person who sells the declared goods:

for an organization - name and location (address);

Column 2a.

Information about the person who acts as a buyer in a foreign economic agreement, in accordance with which goods are imported into the customs territory of the Customs Union, is indicated:

For individual entrepreneur- last name, first name, patronymic and his place of residence ( short name country, administrative-territorial unit, locality, street, house and apartment number).

for the Republic of Kazakhstan - identification customs number(ITN) of the buyer in accordance with the Classifier for the formation of a customs identification number;

Column 2b.

The column indicates information about the person who filled out the DTS-1:

for an organization - name, its legal form and location (short name of the country, administrative-territorial unit, locality, street, house and apartment number);

for an individual entrepreneur - last name, first name, patronymic and his place of residence (short name of the country, administrative-territorial unit, locality, street, house and apartment number).

In the upper right corner of the column it is indicated:

for the Republic of Belarus - registration number payer (UNP);

for the Republic of Kazakhstan - an identification number(IN) for an organization (branch and representative office) and an individual entrepreneur operating in the form of a joint venture, or an individual identification number (TIN) for individual, including for an individual entrepreneur operating in the form of personal entrepreneurship;

for the Russian Federation - taxpayer identification number (TIN) and, through the separator "/", the reason for registration code (KPP).

At the bottom of the column it is indicated:

for the Republic of Kazakhstan - the customs identification number (CIN) of the person filling it out, in accordance with the Classifier for the formation of a customs identification number;

for the Russian Federation - the main state registration number(OGRN) or the main state registration number of the record state registration individual entrepreneur (OGRNIP).

Column 3.

The name of the delivery conditions is indicated (in Latin characters) in accordance with Classifier of delivery conditions and the name of the geographical location.

Column 4.

The number and date of the invoice (invoices) issued by the seller to the buyer and containing the valuation of the goods are indicated.

Column 5.

The number and date of the contract (agreement, agreement) for the purchase and sale (supply) of goods, as well as the numbers and dates of current annexes, additions and changes to it, are indicated.

Column 6.

The details (number and date) of documents with decisions previously taken by customs authorities applicable to columns 7 - 9 are indicated.

Box 7a.

If the answer is “No”, you must proceed to filling out column 8a And 8b(Columns 7b and 7c are not filled in).

If the answer is “Yes” (if there is a relationship between the seller and the buyer of imported goods, the criteria for which are defined Article 3 of the Agreement) Column 7b is filled in.

Box 7b.

method 1

Count 7c.

This column is filled in if there is a relationship between the seller and buyer of imported goods.

If the existing relationship between the seller and the buyer did not affect the value of the transaction, that is, the value of the transaction with imported goods is close to one of the test values ​​specified in paragraph 4 of article 4 of the Agreement, then in the “Additional data” column the details are indicated in free form: serial number of the declared goods under DTS-1 and information about the verification value used in relation to it, including full details of the source of information, as well as other relevant data.

The column is filled in by the person filling out DTS-1, at his request or at the request of the customs authority in in the prescribed manner.

Box 8a.

In the field given in the column corresponding to the correct answer, an “X” is entered. Application method 1 valid only if the answer is “No”.

Box 8b.

In the field given in the column corresponding to the correct answer, an “X” is entered.

If the sale of goods or their price depends on compliance with conditions or obligations, the impact of which on the cost of goods can be quantified, the type and content of such conditions or obligations are indicated (for example, the presence of a requirement for counter-delivery of goods by the buyer or the provision of any services to the seller that affected for the cost of this transaction, etc.), as well as calculation of the valuation of these conditions or obligations, indicating the documents on the basis of which such calculation is made. The corresponding amount is given in box 11b as an indirect payment.

If the impact on the value of the transaction of the relevant conditions or obligations cannot be quantified and properly confirmed (including after the release of goods), method 1 cannot be applied.

Box 9a.

In the field given in the column corresponding to the correct answer, an “X” is entered.

If the answer is “Yes”, after column 9b, the conditions relating to license and other similar payments for the use of objects are indicated intellectual property(for example, the type of payment, the basis for its creation, etc.) that the buyer directly or indirectly paid or must pay to the seller as a condition of the sale of goods. The amount of these payments is given in column 15.

Box 9b.

In the field given in the column corresponding to the correct answer, an “X” is entered.

If the answer is “Yes,” a condition is indicated after this column under which a portion of the income or proceeds from the subsequent sale, other disposition or use of the goods by the buyer is due directly or indirectly to the seller.

The corresponding value is given in column 16.

Box 10a.

The number of additional sheets for DTS-1 is indicated (the number of sheets must correspond to the number of the last sheet, reduced by 2).

Box 10b.

The date of filling out the DTS-1, last name, first name, patronymic, type, number and date of issue of the document proving his identity, contact telephone number, as well as the position of this person on the declarant’s staff if the DTS-1 is filled out are indicated. legal entity, or on the staff of the customs representative and his signature is affixed. The DTS-1 certificate is issued in this column in the manner established clause 18 of the Procedure.

In cases where DTS-1 is drawn up by the customs authority, this column indicates the date of compilation of DTS-1, last name, first name, patronymic, position of the authorized official of the customs authority, an imprint of the personal numbered seal of this person and his signature.

The second sheet of the DTS-1 form.

The sheet can contain data on goods declared in one declaration of goods - from one to three names of goods.

Column "Product No."

The product number from the corresponding column of the goods declaration is indicated.

When declaring goods of different names contained in one consignment, indicating one classification code By single Product nomenclature foreign economic activity Customs Union(hereinafter - TN FEACN), when it is necessary to indicate information on each or some goods from the list, the corresponding serial number of the goods on the list is indicated.

The decision of the CCC must be legal and justified. The legality of this decision means that the members of the CCC determined the rules of law aimed at regulating the relations that arose between the employee and the employer, and also distinguished from specified standards legally significant circumstances.

The validity of the decision made by the CCC involves the study of legally significant circumstances for their confirmation and refutation by the totality of relevant, admissible, reliable and sufficient evidence presented by the parties to an individual labor dispute. Relevant in this case is evidence that is aimed at confirming or refuting the circumstances included in the subject of proof. Acceptable evidence is that obtained in compliance with the requirements current legislation. The question of the reliability and sufficiency of evidence to confirm or refute legally significant circumstances isolated from the content of the rules aimed at regulating controversial relations is determined by the members of the CCC when making a decision.

In accordance with Part 1 of Art. 388 of the Labor Code of the Russian Federation, the CCC makes a decision by secret ballot by a simple majority of votes of the commission members present at the meeting. To conduct a secret ballot, questionnaires are required with questions about proof of legally significant circumstances for each member of the CCC, as well as a ballot box to ensure the secret nature of voting. In connection with the above, members of the CCC, with the participation of the parties to an individual labor dispute, must draw up questionnaires, including in their content legally significant circumstances arising from the norms labor law, aimed at regulating disputed relations, as well as indicating in them the obligation to prove these circumstances. In this connection, the question on the questionnaire can be formulated approximately as follows: “Have representatives of the employer proven that the employee has committed disciplinary offense in the form of refusal to perform job responsibilities April 24, 2004?" In relation to the employee, the question about of this event can be formulated this way: “Has it been proven that the employer’s representative demanded on April 24, 2004 that the employee perform duties not provided for? employment contract". Naturally, in questionnaire one of the listed questions may be included, since they are interrelated, and a positive answer to the first question entails a negative answer to the second. Consequently, the questionnaire should include questions about the proof of legally significant circumstances arising from the content of labor law norms governing disputed relations. Persons participating in the consideration of an individual labor dispute in the CCC express their opinion on the inclusion of questions about legally significant circumstances in the questionnaire. However, the decision on which questions will be included in the questionnaire is made by the CCC by a simple majority of votes. This decision can be reflected in the minutes of the meeting of the CCC as follows: “The CCC, conferring on site, decided to include in the questionnaire when making a decision on the application of the employee (full name) to remove the disciplinary sanction next questions". Next, the decision lists the questions included in the questionnaire. After that, the questions approved by the CCC are included in the questionnaires issued to the CCC members participating in the meeting; they can answer the questions posed in the room or booth where the ballot box is located. When voting the presence of other persons in the room or booth where a member of the CCC votes must be excluded. That is, each member of the CCC draws up a questionnaire and places it in the ballot box alone, which allows the CCC decision to be recognized as made by secret ballot. After the voting procedure is completed, the CCC members remove it. questionnaires from the ballot box and based on the answers to the questions posed, a decision is made on whether the demands stated by the employee can be satisfied, and if so, then to what extent. Based on the voting results of the members of the CCC, it is necessary to draw up. operative part decisions of the CCC, which indicate the time of the CCC meeting, the members of the CCC present at its meeting, the essence of the requirements stated by the employee, as well as the essence of the decision made by the CCC. This decision is subject to announcement at a meeting of the CCC, which ends with the announcement of the operative part of the decision. If there are appropriate temporary opportunities, the decision of the CCC based on the voting results can be drawn up in in full. The absence of such opportunities allows the CCC to make the operative part of the decision. The CCC then instructs one of the members participating in its meeting to draft the full text of the decision. The full text of the decision of the CCC must be signed by each of its members who took part in the consideration of the application on which the decision was made. this decision. A member of the CCC who does not agree with the decision made or the motivations set out in it is obliged to sign the drafted decision, but at the same time he has the right to attach a special opinion to it, which is integral part documents drawn up by the CCC when considering individual labor disputes. Reasoned decision must be drawn up within three days from the date of its issuance. Violation of this deadline should not entail for the employee and employer adverse consequences, in particular, deprivation of the right to appeal the decision of the CCC. The period for such an appeal must be calculated from the moment the CCC decision is drawn up in full and the participants in the individual labor dispute are familiarized with it.

In accordance with Part 2 of Art. 388 of the Labor Code of the Russian Federation, the decision of the CCC must indicate: 1) the name of the organization or its structural unit in which the CCC operates; 2) last name, first name, patronymic, position, profession or specialty of the employee who applied to the CTS; 3) dates of application to the CCC and consideration of the dispute in the CCC; 4) the substance of the dispute; 5) last names, first names, patronymics of members of the CCC and other persons present at the meeting of the CCC; 6) the essence of the decision of the CCC and its justification with reference to the law, other normative legal act, including the agreements in force in the organization, collective agreement; 7) voting results and decision. The decision of the CCC should be composed of introductory, descriptive, motivational and operative parts. The introductory part of the CCC decision shall indicate: 1) the name of the organization or its structural unit in which the CCC operates; 2) last names, first names, patronymics of the members of the CCC considering an individual labor dispute; 3) last name, first name, patronymic, position, profession or specialty of the employee who applied to the CTS and the essence of the requirements stated by him; 4) last names, first names, patronymics of other persons participating in the meeting of the CCC; 5) date of the decision of the CCC. The descriptive part of the decision should begin with the words that the CCC has established. It must reflect: 1) the date the employee applied to the CTS; 2) summary the requirements stated by the employee and the motivation given by him to satisfy them; 3) an objection from the employer’s representatives to the stated demands and their motives, if any, or a reference to the absence of the employer’s representatives notified of the time and place of the meeting of the CCC, and the absence of their objections to the demands stated by the employee; 4) a summary of the speeches of other persons participating in the meeting of the CCC, on circumstances relevant for the correct resolution of an individual labor dispute. The motivation part should indicate: 1) the results of voting on legally significant circumstances included in the questionnaire; 2) labor law norms from which legally significant circumstances arise; 3) evidence confirming legally significant circumstances, their assessment for the reliability and proof of legally significant circumstances included in the subject of proof; 4) evidence refuting legally significant circumstances, the proof of which makes it possible to satisfy the employee’s demands, their assessment for reliability and sufficiency for refusing to satisfy the employee’s demands; 5) a decision made by the CCC based on the voting results on the proof or unsaid of legally significant circumstances included in the subject of proof when resolving an individual labor dispute. The operative part should reflect: 1) the decision of the CCC in an imperative form, in particular, on the refusal to satisfy the employee’s demands, or an indication of what specific actions the employer must take based on the decision made by the CCC, for example, pay the employee a bonus, cancel the order to impose employee subject to disciplinary action; 2) the procedure and deadlines for appealing the decision of the CCC to judicial procedure; 3) the date of entry into force of the CCC decision in the absence of applications to appeal it. In this regard, an employer who does not agree with the decision made by the CCC must notify the CCC of submitting a corresponding application to Judicial authority. After which the decision of the CCC cannot be considered to have entered into legal force, and therefore it will not be executed in forcibly.

In accordance with Part 1 of Art. 389 of the Labor Code of the Russian Federation, the decision of the CCC is subject to execution after entering into legal force, that is, after the expiration of ten days established for appealing it. This period should be calculated from the date of delivery of the individual labor dispute to the parties full text decision of the CCC or from the moment the authorized representative of the employer refuses to receive the decision of the CCC. In Art. 389 of the Labor Code of the Russian Federation provides for two ways of executing decisions of the CCC that have entered into legal force. Firstly, the decision of the CCC can be executed by an authorized representative of the employer without the use of compulsory mechanisms for its implementation. In accordance with Part 1 of Art. 389 of the Labor Code of the Russian Federation, the employer must comply with the decision of the CCC within three days from the date of its entry into legal force. The decision of the CCC, after it has entered into legal force, can be transferred for execution to the authorized representative of the employer either by the employee himself or by a member of the CCC. The choice of the option of delivering the CTS decision for execution remains with the employee, who has the right to written statement require the CCC to send a message to the authorized representative of the employer about the entry into force of the CCC decision and the need for its execution. The employee may independently demand from the authorized representative of the employer the execution of the decision made. After three days from the date of entry into force of the CCC decision and failure to comply with it by the authorized representative of the employer, the employee has the right to apply to the CCC with an application for the issuance of a certificate for the forced execution of the decision made by the commission.

Secondly, the decision of the CCC can be enforced according to the rules established by law. The CTS is obliged to issue a certificate to the employee upon his application. The CTS certificate must be issued three days from the date the decision enters into legal force. The deadline for issuing a CTS certificate is not established by law. Therefore, the employee has the right to demand the issuance of a CTS certificate for the forced execution of the decision made by the commission at any time after three days after the decision enters into legal force. The time period for an employee to receive a CTS certificate for the forced execution of a decision made by the commission is not limited by law. During the period before the employee receives a CTS certificate, the employer may comply with its decision.

After receiving the CTS certificate, the employee must present it for forced execution of the decision made by the commission to the bailiff at the location of the employer who is obliged to comply with the decision of the CTS. The employee is obliged to hand over the received certificate to the CTS for enforcement of its decision within three months from the date of its issuance. Employee pass given period for valid reasons allows the CTS to restore this period. In this case, when presented for compulsory execution, the certificate issued by the CCC is accompanied by a decision of the CCC to restore the deadline for presenting the certificate to enforcement.

In accordance with paragraphs. 4 paragraphs 1 art. 7 Federal Law of July 21, 1997 N 119-FZ “On Enforcement Proceedings”, the CTS certificate is the basis for initiating enforcement proceedings for the purpose of forced execution of the decision made by the commission. The CTS certificate is also named as an executive document in Art. 389 Labor Code of the Russian Federation.

In this connection, the KTS certificate, like others executive documents, must have in its content following information: 1) the date of the decision of the Customs Service on the basis of which the certificate was issued; 2) the operative part of the CCC decision listing the responsibilities assigned to the employer by this decision; 3) the date of entry into force of the decision of the CCC; 4) information about the employee who is a claimant in enforcement proceedings, indicating his place of residence; 5) information about the employer who is the debtor in enforcement proceedings, indicating his bank details.

In Art. 13 of the Federal Law “On Enforcement Proceedings” the bailiff is entrusted with the obligation to execute the decision of the CCC within two months from the date the employee presents the CCC certificate for forced execution. Refusal to accept the CCC certificate for execution, as well as the timely initiation of enforcement proceedings, failure to comply with the CCC decision in deadlines allows an employee to appeal the actions of a bailiff in the district (city) court at the location of the relevant unit of bailiffs.