Declaration of goods under the customs procedure of customs transit shall be carried out in accordance with Chapters 27 and 32 of the Customs Code of the Customs Union. The declarant of the customs procedure of customs transit may be:

1) a carrier, including a customs carrier;

2) freight forwarder, if he is a person of a Customs Union member state;

3) a person of a Customs Union member state:

which has concluded a foreign economic transaction or on behalf of (on behalf of) which this transaction is concluded;

having the right to own, use and (or) dispose of goods – in the absence of a foreign economic transaction.

The customs procedure of customs transit shall be applied in cases of transportation:

foreign goods from the customs authority in the place of arrival to the customs authority in the place of departure;

foreign goods from the customs authority in the place of arrival to the internal customs authority;

foreign goods, as well as goods of the Customs Union in cases defined by the Customs Union Customs Code or a decision of the Customs Union Commission, from the internal customs authority to the customs authority at the point of departure;

foreign goods from one internal customs authority to another internal customs authority;

Customs Union goods from the customs authority of the place of departure to the customs authority of the place of arrival through the territory of a state that is not a member of the Customs Union.

The conditions for placing goods under the customs procedure of customs transit:

1) the goods are not prohibited to be imported to or exported from the Customs Union Customs Territory;

2) documents confirming compliance with the restrictions related to the movement of goods across the customs border are submitted with respect to the goods, if such movement is allowed in the presence of these documents;

3) border control and other types of state control have been carried out with respect to imported goods, if the goods are subject to such control at the place of arrival;

4) a transit declaration has been submitted;

5) measures to ensure compliance with customs transit have been taken with respect to the goods;

6) identification of goods is ensured;

7) the means of international transportation is properly equipped in case the goods are transported under customs seals and stamps.

A transit declaration shall be a type of customs declaration. Transport (transportation), commercial and (or) other documents, as well as documents stipulated by international treaties, in particular the TIR Carnet and documents attached to it, may be used as a transit declaration. The composition of information to be indicated in the transit declaration has not changed, except for the following:

1) the transit declaration must contain information on the code of goods in accordance with the HS of the CU at least the first six digits (in accordance with the Customs Code of the Russian Federation – four digits), as well as information on documents confirming compliance with restrictions on the movement of goods across the customs border, if such movement is allowed in the presence of these documents (in accordance with the provisions of current customs legislation requires the submission of these documents, but does not require the indication of information about them in the transit declaration);

2) it is not required to indicate in the transit declaration information about the drivers of vehicles, about the expected period of customs transit.

The form of the transit declaration differs from the form of the goods declaration and is established by a decision of the Customs Union Commission. It is assumed to apply the form of the transit declaration and the procedure for its completion from January 1, 2011.

Measures to ensure compliance with customs transit:

1) ensuring payment of customs duties and taxes;

2) customs escort;

3) establishment of the route.

Establishment of the route is an additional measure to measures 1) and 2). Measures to ensure compliance with customs transit shall not be required in cases:

1) if the declarant is:

customs carrier;

an authorized economic operator;

2) if goods are conveyed by railroad and pipeline transport or by electric power lines.