The Federal Customs Service of Russia, by Order No. 610 dated 07/06/2026, amended the Procedure for extending the Deadline for submitting a declaration of goods in respect of the last component of the goods in a complete or completed form. The basic document is Federal Customs Service Order No. 525 dated 07/23/2021.
We are talking about a mechanism that allows declaring equipment supplied in several batches using a single HS code. The company receives a classification solution, imports the components in separate shipments, and after the latter arrives, submits a final declaration for the entire product. The deadline for submitting such a declaration is limited — as a general rule, two years from the date of registration of the first component declaration. If the equipment does not arrive in time, the deadline is extended at the request of the declarant, and it is this procedure that the new order corrects.
The price of the issue for the importer is high. Skipping the deadline destroys the entire structure: the classification solution ceases to apply, each component is declared by its own code and at its own rate. The difference between the bid for a complete line and the bids for individual components, electrical panels, conveyor sections and spare parts on a large project is measured in millions of rubles. Adjustments to already issued declarations and VAT recalculation are added.
The reasons for schedule disruption in 2026 rarely depend on the importer itself. Delays in payments through intermediary banks, delays in deadlines on the Chinese side, downtime at border crossings, and reassembly of the route for new logistics — each of these factors easily consumes several months.
The practical recommendation for project teams is simple. Take the current classification decisions and calculate how much time is left until the target date for each one. For projects where the deadline is less than six months away, prepare an extension application now, checking with the new version of the procedure, and not with the 2021 edition. A set of justifications — correspondence with the supplier, an adjusted installation schedule, and confirmation of delays — is being assembled in advance: it will not be possible to assemble it a week before the deadline.
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