Article 228. Conditions for placing goods under the customs procedure of temporary export and their use in accordance with such a customs procedure of the Customs Code of the Eurasian Economic Union
1. The conditions for placing goods under the customs procedure of temporary export are:
1) the possibility of identifying goods placed under the customs procedure of temporary export, upon their subsequent placement under the customs procedure in order to complete the operation of this customs procedure. Identification of goods is not required in cases where, in accordance with international treaties of the Member States with a third party or in cases determined in accordance with paragraph 5 of Article 227 of this Code, it is allowed to replace temporarily exported goods.;
2) compliance with prohibitions and restrictions in accordance with Article 7 of this Code.
2. The conditions for the use of goods in accordance with the customs procedure of temporary export are:
1) compliance with the validity period of the temporary export customs procedure established by the customs authority;
2) compliance with the restrictions on the use and disposal of temporarily exported goods established by Article 230 of this Code.
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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