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p. ix., сн. i. RUSSIAN CUSTOMS REGULATIONS, &c.
345
Duty must be paid for such passengers’ luggage as, in accordance
with the foregoing regulations, is not admitted free.
Care is taken (i) that the duty is only levied on articles over and
above the quantity allowed free ; (2) that it is not collected for
articles in respect of which a certificate is presented showing that
they had been previously taken out of the Russian Empire, including
Poland ; and (3) that it is not collected at all when the total amount
is under three roubles.1
Dutiable goods carried by passengers in such quantities that
they do not appear to be for sale, are examined without presentation
•of a written declaration, and are passed on making the necessary
entry in the customs books, unless the amount of duty exceeds the
sum of 90 roubles for one person or family ; if, however, the passenger
does not wish to pay duty, he is at liberty to send the goods back.2
Goods brought by passengers, the duty on which exceeds the
sum of 90 roubles, may be dealt with according to the following Article
of the Customs Regulations.
Duty must be paid on all goods the introduction of which for sale
is prohibited, but which are brought into the country by passengers
for their own use, unless there is an attempt to smuggle them through.
The passenger is, however, at liberty to send them back without
paying duty. The declaration of such goods must be presented to
the Customs by the passenger himself, or by his representative, in
accordance with the general rules. If a passenger or a family carries
goods of the description named, and there is no attempt at
concealment, they are examined and passed, when the amount of duty does
not exceed 90 roubles.3
CHAPTER II.—Reduction and Remission of
Customs Duties.
According to Art. 724 of the Vlth volume, edition of 1904 of the
Svod Zakonov, Russian subjects returning to Russia after having
spent more than two years abroad, or inheriting property abroad,
•can, with the permission of the Minister of Finance, obtain a reduction
of the customs duty to the amount of 750 roubles in case of a single
person and 1,350 roubles for a family, on such of their household
goods as are not exempt from duty according to the regulations as to
passengers’ luggage, provided that the said articles have been in use.
Foreign subjects who are proceeding to Russia to reside there
permanently are allowed, with the permission of the Minister of
Finance, an entire remission of customs duties on their household
goods. But, in all cases, merchandise is excluded from this privilege.4
In order to obtain the exemption of customs duty, a petition should
be addressed to the Customs Department of the Russian Ministry of
Finance, enclosing :—
1 Customs Reg., Art. 716. 2 Ibid., Art. 718. 3 Ibid., Art. 720.
4 Circulars of the II. Department of the Russian Ministry of Foreign Affairs of
■9th March 1906, No. 2800, and of 6th November 1912, No. 14,505.
§ 369.
§ 369.
Reduction
of Customs
Duty.
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