The result of the check
What is "product traceability"?"?
A national system of documentary traceability of imported goods is being developed on the territory of the Russian Federation, which implements control over the movement of imported goods using tools for identifying and suppressing tax risks and tax evasion schemes, which will be regulated at the level of a decree of the Government of the Russian Federation (to get acquainted with the project) in accordance with the Agreement on the creation of a unified traceability system for Goods Imported into the Territory of the Member States of the Eurasian Economic Union (hereinafter referred to as the EAEU) from third countries.
The national traceability system will have to ensure:
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, application for release of goods before filing a declaration for goods, notification of residues, notification of import into the territory of the Russian Federation from the EAEU countries;
4) the relationship of the subsequent accompanying document with the previous accompanying document;
5) the integrity of the information contained in the national traceability system;
6) end-to-end documentary identification of goods (batches of goods) subject to traceability during their turnover in accordance with the legislation of the Member States.
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.
Traceability will be carried out in a documentary way by transmitting the registration numbers of the batches of goods (hereinafter referred to as the RNPT), which, as a rule, will consist of the number of the goods declaration and the item number from the same goods declaration.
Accordingly, this RNPT, together with the number of goods and units of measurement, is indicated in invoices, purchase and sales books, VAT declarations, as well as in special traceability reports.
The national traceability segment will be carried out in relation to the goods specified in the list approved by the decree of the Government of the Russian Federation.
In accordance with the Decree of the Government of the Russian Federation dated 06/25/2019 No. 807 "On conducting an experiment on the traceability of goods released on the territory of the Russian Federation in accordance with the customs procedure for release for domestic consumption" (as amended by Decree of the Government of the Russian Federation dated 02/13/2021 No. 181; hereinafter – the Resolution) on the territory of the Russian Federation from 07/01/2019 to 12/31/2020 An experiment on the traceability of goods has been conducted for a year.
The service operates in a limited version, which can be used by the participants of the experiment, and taxpayers who are not participating in the experiment can get acquainted with the general operation of the service, including viewing goods subject to traceability in accordance with the list of goods approved by the Resolution.
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