Encyclopedia
Border Customs Authority
A border customs authority — a Russian customs authority in the region of activity of which is located a checkpoint through which the specified goods were exported outside the customs territory of the Russian Federation1.
Federal Law No. 110-FZ dated July 24, 2002, "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Acts of Legislation of the Russian Federation" dated July 24, 2002, as amended on December 31, 2002, Article 1, paragraph 3 // RSZ RF. 2002. No. 30. Item 3027. ↩