A customs broker (agent) in accordance with subparagraph 17 of paragraph 1 of Article 11 of the Customs Code - the mediator, carrying out the customs operations for and on behalf of the declarant or other person to whom the duty is on or is granted the right to perform customs operations in accordance with the Customs Code. The customs broker performs the customs operations on behalf of the declarant or other interested parties on their behalf.

In accordance with Article 14 of the Customs Code all goods and vehicles across the customs border shall be subject to customs clearance and customs control in the manner and conditions as are prescribed by the Customs Code. This provision establishes the need to commit acts of customs clearance of goods from the date of entry into the customs territory of the Russian Federation (and in some cases from the moment of action aimed at import), or when goods are exported from this territory - from the moment of action for removal.

Arrival and departure of goods into the territory of the Russian Federation, the domestic customs transit and temporary storage.

Declaration of goods - an application to the customs body of information about the goods, their customs regime and other information required for customs purposes by the movement of goods across the customs border of the Russian Federation, changes in respect of which the customs regime, as well as in other cases established by the Customs Code. Declaration of goods in all cases dues either to the application of customs regimes, or with special customs procedures.