Article 172. Replacement of foreign goods with equivalent goods of the Customs Code of the Eurasian Economic Union
1. With the permission of the customs authority, it is allowed to replace foreign goods placed under the customs procedure of processing in the customs territory or planned to be placed under the customs procedure of processing in the customs territory in accordance with the document on the conditions of processing goods in the customs territory of the Union with goods of the Union that, in their description, quality and technical characteristics, coincide with such foreign goods (hereinafter referred to as in this article - equivalent goods).
In the case of importation into the customs territory of the Union for repair of defective parts, assemblies, and aggregates that were part of goods previously exported from the customs territory of the Union in accordance with the customs procedure for export, Union goods that, in their description, quality, and technical characteristics, match those imported into the customs territory of the Union of such parts, assemblies, aggregates are considered as equivalent goods without regard to their serviceability and/or deterioration.
2. Processed products obtained as a result of processing operations in the customs territory of the Union of equivalent goods are considered as processed products of foreign goods in accordance with the provisions of this chapter.
3. Equivalent goods acquire the status of foreign goods, and the goods replaced by them acquire the status of Union goods.
4. If it is allowed to replace foreign goods with equivalent goods, the export from the customs territory of the Union of processed products obtained from equivalent goods is allowed before the import of foreign goods into the customs territory of the Union.
5. The procedure and conditions for the replacement of foreign goods with equivalent goods shall be established by the legislation of the Member States on customs regulation.
The Customs Code of the Eurasian Economic Union was adopted on April 11, 2017.
It was ratified by the Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.
President
Republic of Kazakhstan
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