Суд отменил решение об оправдании крупнейшего производителя свинины в споре с таможней

Фото rugrad.eu

{"ID":"947596","~ID":"947596","TAGS":"свиньи, правдинское свинопроизводство, таможня, доначисление, платежи, арбитраж","~TAGS":"свиньи, правдинское свинопроизводство, таможня, доначисление, платежи, арбитраж","NAME":"Суд отменил решение об оправдании крупнейшего производителя свинины в споре с таможней","~NAME":"Суд отменил решение об оправдании крупнейшего производителя свинины в споре с таможней","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Арбитражный суд Северо-Западного округа отменил решения калининградского арбитража и поддержавшей его апелляционной инстанции о незаконности действий Калининградской областной таможни о доначислении более 33 млн руб. одному из крупнейших сельхозпроизводителей Калининградской области — «Правдинскому Свино Производству» (23 место в рейтинге крупнейших калининградских компаний по версии RUGRAD.EU).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Данная компания является лидером производства свинины в регионе и контролируется иностранными инвесторами. Руководят фирмой датчане.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Суды первой и второй инстанции считали, что таможня \u003Ca href=\u0022http:\/\/rugrad.eu\/news\/884650\/\u0022\u003Eгрубо нарушила таможенный кодекс\u003C\/a\u003E, вынеся решение о доначислении таможенных платежей. Таможенники приняли решение в марте 2016 года в связи с ввозом племенного поголовья свиней из Дании в 2011–2012 годах. Последняя партия была разрешена к ввозу в регион таможней в ноябре 2012 года. Таким образом, решение о доначислении платежей было принято через 3 года и 4 месяца после решения таможенного органа о разрешении беспошлинного ввоза первой партии животных и через 4 года и 4 месяца после разрешения ввоза первой партии.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t При этом, указывали суды, таможенный кодекс прямо запрещает совершать какие-либо доначисления по товарам, выпущенным таможней более чем за 3 года до этого.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Что касается сути претензий, то таможенники в рамках камеральной проверки решили, что «Правдинское Свино Производство» неправильно задекларировало товар при ввозе. Свиньи ввозились как племенное стадо для производства обычных свиней, которое не облагалось таможенной пошлиной по закону об Особой экономической зоне. При ввозе таможенникам была предоставлена вся необходимая сопровождающая документация. А именно три типа документов: выписки из госреестра селекционных достижений, допущенных к ввозу в Россию, российские ветеринарные сертификаты (на импорт) и европейские ветеринарные сертификаты (на экспорт).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Через три с лишним года после выпуска товара таможенники вспомнили, что якобы забыли потребовать ещё один документ — свидетельство о регистрации импортированных в Россию племенных животных во Всероссийском научно-исследовательском институте племенного дела.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t На этом основании таможенники изменили коды ввозимых животных с племенных свиней на обычных, то есть на готовый продукт. Обычные свиньи в целях развития внутреннего производства свинины исключены из-под режима ОЭЗ. Иначе говоря, если ты ввозишь их на территорию области, то обязан уплатить таможенные пошлины (в случае с «Правдинским Свино Производством» — от 5 до 40 % в зависимости от момента ввоза партии).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Суд кассационный инстанции признал доводы нижестоящих судов ошибочными, а действия таможни корректными. По мнению коллегии Арбитражного суда Северо-Западного округа, товары действительно были выпущены таможней в 2011–2012 годах и решение таможни о доначислении таможенных пошлин было принято действительно более чем через 3 года после выпуска товаров, удостоверенного подписями должностных лиц таможни. Однако кассационная инстанция сочла, что выпуск выпуску рознь. Товар был выпущен в режиме таможенной процедуры свободной таможенной зоны, а не «для внутреннего потребления».\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Спорные товары помещены под таможенную процедуру свободной таможенной зоны, имеют в силу статьи 10 Соглашения по вопросам свободных (специальных, особых) экономических зон на таможенной территории Таможенного союза и таможенной процедуры свободной таможенной зоны статус иностранных товаров и находятся под таможенным контролем, следует признать, что установленный статьей 99 ТК ТС и статьей 164 Закона № 311-ФЗ для осуществления контрольных мероприятий трехлетний срок, исчисляемый с момента окончания нахождения товаров под таможенным контролем, таможенным органом не пропущен», — констатировал суд.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Что касается сути претензий, то отмену решения кассационная инстанция объяснила отсутствием свидетельства о регистрации импортированных в Россию племенных животных во Всероссийском научно-исследовательском институте племенного дела. Аргументы о том, что стадо есть в российском Государственного реестре племенных животных и что фактически использовалось как племенное стадо, то есть как основные средства производства на свиноводческом комплексе, коллегию судей не удовлетворили.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\u003C\/p\u003E","~DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Арбитражный суд Северо-Западного округа отменил решения калининградского арбитража и поддержавшей его апелляционной инстанции о незаконности действий Калининградской областной таможни о доначислении более 33 млн руб. одному из крупнейших сельхозпроизводителей Калининградской области — «Правдинскому Свино Производству» (23 место в рейтинге крупнейших калининградских компаний по версии RUGRAD.EU).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Данная компания является лидером производства свинины в регионе и контролируется иностранными инвесторами. Руководят фирмой датчане.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Суды первой и второй инстанции считали, что таможня \u003Ca href=\u0022http:\/\/rugrad.eu\/news\/884650\/\u0022\u003Eгрубо нарушила таможенный кодекс\u003C\/a\u003E, вынеся решение о доначислении таможенных платежей. Таможенники приняли решение в марте 2016 года в связи с ввозом племенного поголовья свиней из Дании в 2011–2012 годах. Последняя партия была разрешена к ввозу в регион таможней в ноябре 2012 года. Таким образом, решение о доначислении платежей было принято через 3 года и 4 месяца после решения таможенного органа о разрешении беспошлинного ввоза первой партии животных и через 4 года и 4 месяца после разрешения ввоза первой партии.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t При этом, указывали суды, таможенный кодекс прямо запрещает совершать какие-либо доначисления по товарам, выпущенным таможней более чем за 3 года до этого.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Что касается сути претензий, то таможенники в рамках камеральной проверки решили, что «Правдинское Свино Производство» неправильно задекларировало товар при ввозе. Свиньи ввозились как племенное стадо для производства обычных свиней, которое не облагалось таможенной пошлиной по закону об Особой экономической зоне. При ввозе таможенникам была предоставлена вся необходимая сопровождающая документация. А именно три типа документов: выписки из госреестра селекционных достижений, допущенных к ввозу в Россию, российские ветеринарные сертификаты (на импорт) и европейские ветеринарные сертификаты (на экспорт).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Через три с лишним года после выпуска товара таможенники вспомнили, что якобы забыли потребовать ещё один документ — свидетельство о регистрации импортированных в Россию племенных животных во Всероссийском научно-исследовательском институте племенного дела.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t На этом основании таможенники изменили коды ввозимых животных с племенных свиней на обычных, то есть на готовый продукт. Обычные свиньи в целях развития внутреннего производства свинины исключены из-под режима ОЭЗ. Иначе говоря, если ты ввозишь их на территорию области, то обязан уплатить таможенные пошлины (в случае с «Правдинским Свино Производством» — от 5 до 40 % в зависимости от момента ввоза партии).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Суд кассационный инстанции признал доводы нижестоящих судов ошибочными, а действия таможни корректными. По мнению коллегии Арбитражного суда Северо-Западного округа, товары действительно были выпущены таможней в 2011–2012 годах и решение таможни о доначислении таможенных пошлин было принято действительно более чем через 3 года после выпуска товаров, удостоверенного подписями должностных лиц таможни. Однако кассационная инстанция сочла, что выпуск выпуску рознь. Товар был выпущен в режиме таможенной процедуры свободной таможенной зоны, а не «для внутреннего потребления».\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Спорные товары помещены под таможенную процедуру свободной таможенной зоны, имеют в силу статьи 10 Соглашения по вопросам свободных (специальных, особых) экономических зон на таможенной территории Таможенного союза и таможенной процедуры свободной таможенной зоны статус иностранных товаров и находятся под таможенным контролем, следует признать, что установленный статьей 99 ТК ТС и статьей 164 Закона № 311-ФЗ для осуществления контрольных мероприятий трехлетний срок, исчисляемый с момента окончания нахождения товаров под таможенным контролем, таможенным органом не пропущен», — констатировал суд.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Что касается сути претензий, то отмену решения кассационная инстанция объяснила отсутствием свидетельства о регистрации импортированных в Россию племенных животных во Всероссийском научно-исследовательском институте племенного дела. 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