Article 246. Completion and termination of the duty-free customs procedure of the Customs Code of the Eurasian Economic Union

     1. The operation of the duty-free customs procedure ends with the sale of goods placed under this customs procedure in duty-free shops to persons specified in paragraph 2 of Article 243 of this Code, with the exception of the sale of foreign goods to persons specified in subparagraph 3 of paragraph 2 of Article 243 of this Code.

     2. When selling foreign goods placed under the customs procedure of duty-free trade in duty-free shops to persons specified in subparagraph 3 of paragraph 2 of Article 243 of this Code, the customs procedure of duty-free trade ends with the placement of these foreign goods under the customs procedure of release for domestic consumption.

     3. The goods declaration for the foreign goods specified in paragraph 2 of this Article, for their placement under the customs procedure of release for domestic consumption, must be submitted by the owner of the duty-free shop no later than the 10th day of the month following the month of sale of these goods.

     In case of refusal to release the goods, the goods declaration in respect of the specified goods for their placement under the customs procedure of release for domestic consumption must be submitted by the owner of the duty-free shop no later than 5 working days from the day following the day of refusal to release the goods.

     4. The operation of the customs procedure of duty-free trade in respect of foreign goods placed under the customs procedure of duty-free trade may be completed:

     1) placing goods under the customs procedures applicable to foreign goods on the terms stipulated by this Code;

     2) the release of goods for use as supplies exported from the customs territory of the Union on board water or aircraft, in accordance with Chapter 39 of this Code.

     5. The operation of the customs procedure of duty-free trade in respect of Union goods placed under the customs procedure of duty-free trade may be completed:

     1) placing the goods under the customs procedure of export;

     2) the export of goods from a duty-free shop to the customs territory of the Union on the basis of an application from the declarant of such goods.

     6. In case of termination of the operation of a duty-free shop within 3 months from the day following the day of termination of the operation of the said duty-free shop, foreign goods placed under the customs procedure of duty-free trade are subject to placement under the customs procedures applicable to foreign goods, and goods of the Union are placed under the customs procedure of export or export from the duty-free shop to the customs territory of the Union.

     If such actions are not performed within the specified period, the duty-free customs procedure is terminated upon expiration of this period, and the goods are detained by the customs authorities in accordance with Chapter 51 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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