National Traceability System (NSP)

2021: Business criticized criteria for including goods in NSP

The Association of Trading Companies and Manufacturers of Household and Computer Equipment (RATEC, includes Apple, Intel, Canon, Panasonic, Ariston, M.Video, etc.) criticized the selection criteria developed by the Ministry of Finance of the Russian Federation for the inclusion of goods in the national traceability system, which will work on July 1. They, according to the business, need to be finalized and in their current form do not meet the goals of the system.

According to RBC with reference to a letter from RATEK representatives, its authors draw attention to the fact that the main goal of traceability of goods is the fight against their illegal import. Thus, the main criterion for selecting certain types of goods for listing should be the reasonable degree of illegality of their imports. However, almost all goods imported into the country fall under the criteria specified in the draft act.

Business criticized the selection criteria for the traceability system

Which allows us to conclude that the traceability system of goods is created with the sole purpose of ensuring control over operations related to the turnover of goods, which does not correspond to the letter and spirit of the agreement, the association said in a letter sent to the Department of Regulatory Policy and Regulatory Impact Assessment of the Ministry of Economic Development.

According to the representative of RATEC Anton Guskov, the initiative only creates a traceability system for the sake of traceability itself, and its implementation will entail high costs for both business and the state.

By May 24, 2021, the draft resolution involves two criteria for selecting commodity categories: non-tariff or technical regulation measures, sanitary, veterinary, sanitary and quarantine phytosanitary measures are established on goods, their names are also absent from the lists of systems for controlling the turnover of goods in Russia.^[1]

2020: Establishment of a national system of traceability of goods

On September 14, 2020, the State Duma Committee on Budget and Taxes recommended that the lower house of parliament adopt in the first reading a bill on the creation of a national traceability system for goods (NSP). The document initiated by the government amends the Tax Code of the Russian Federation.

The bill on traceability of goods was submitted to the State Duma at the end of July 2020. It introduces the definition of NSP: this is an information system in which the collection, accounting and storage of information about goods that are subject to traceability is accumulated. The list of such goods will be determined by the government, the goods will be identified by codes (UCPD-2 and TNWED). Goods will have to fall into the system - as a general rule - from the moment of release to the territory of the Russian Federation for domestic consumption.

In the Russian Federation create a national system of traceability of goods

The bill provides that traceability of goods is carried out without applying control and identification marks to goods subject to traceability. Goods subject to traceability are assigned a batch registration number (PNT). For such goods imported from the territory of foreign countries, the RPT is formed from the declaration number for goods and the serial number of the goods from such a declaration or similar indicators of applications for the release of goods before the submission of the declaration for goods. In relation to goods imported from the territory of the EAEU member states, as well as goods previously imported from abroad and located in the territory of the Russian Federation, it is provided for the formation of the RPT by tax authorities within one day from the moment of receipt of the corresponding document.

The creation of this system is provided for by an agreement on a traceability mechanism for goods imported into the customs territory of the EAEU. It was concluded in Nur-Sultan in May 2020.^[2]

On September 15, 2020, the State Duma approved amendments to the Tax Code, which require the creation of a national traceability system for goods in Russia

• The goods will be identified by the system from the moment they enter the territory of Russia both from foreign countries and from the EAEU states. The exception will be customs transit.
• The system will monitor the entire chain of movement of goods until the goods have been sold to the final consumer, exported, confiscated, transferred to production or disposal.
• The NSP will expand the ability of the Federal Tax Service, which will receive the right to conduct a cameral tax audit with a request from the taxpayer of an invoice, primary and other documents.
• Taxpayers will be required to submit a quarterly specialized report to the Federal Tax Service, including information about the endpoint in the chain of movement of goods - whether it is sold to an individual, processed or disposed of.
• Information on sales transactions of traceable goods between taxpayers will be included in VAT returns (for VAT taxpayers) or the specified report (for non-VAT payers) and also submitted to the tax authority quarterly.
• For refusal or untimely provision of data, fines are introduced - 1000 rubles per document. Failure to submit an invoice or document on the shipment of goods will be punishable by a fine of 200 rubles per document.

In full, the system should earn from July 1, 2022 - then all fines provided for by the new legislation will come into force.

Notes

Projects of marking

Main article: State information system of goods marking