Article 277. Conditions of use outside the customs territory of the Union of temporarily exported international transportation vehicles of the Customs Code of the Eurasian Economic Union

Home / Codes / Article 277. Conditions of use outside the customs territory of the Union of temporarily exported international transportation vehicles of the Customs Code of the Eurasian Economic Union

1. The following operations may be performed outside the customs territory of the Union with temporarily exported international transportation vehicles:

1) maintenance and (or) repair operations (with the exception of capital repairs, modernization) necessary to ensure their safety, operation and maintenance in the condition in which they were on the day of export from the customs territory of the Union, if the need for such operations arose during the use of these vehicles of international transportation outside the customs territory of the Union; customs territory of the Union;

2) gratuitous (warranty) repair operations;

3) repair operations, including major repairs, carried out to restore temporarily exported international transportation vehicles after they were damaged due to an accident or force majeure that took place outside the customs territory of the Union.

2. The provisions of subparagraph 1 of paragraph 1 of this article shall not apply to watercraft temporarily exported as vehicles of international transportation, registered in the international registers of vessels of the Member States. Maintenance and/or repair operations may be carried out with respect to such vessels.

3. The performance of operations not provided for in paragraphs 1 and 2 of this Article in respect of temporarily exported international transportation vehicles located outside the customs territory of the Union, with the exception of international transportation vehicles specified in the fourth paragraph of subparagraph 2 of paragraph 2 of Article 272 of this Code, is permitted provided that these vehicles are placed under the customs procedure of processing outside the customs territory.

In the case of operations not provided for in paragraphs 1 and 2 of this Article, without placing temporarily exported international transportation vehicles under the customs procedure of processing outside the customs territory upon importation into the customs territory of the Union, such international transportation vehicles are subject to placement under the customs procedure of release for domestic consumption with payment of import customs duties and taxes in accordance with Article 186 of this Code.

If temporarily exported vehicles of international transportation are not placed under the customs procedure of release for domestic consumption, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable in accordance with Article 56 and paragraph 5 of Article 72 of this Code.

4. Operations not provided for in paragraphs 1 and 2 of this Article with respect to international transportation vehicles located outside the customs territory of the Union, specified in the fourth paragraph of subparagraph 2 of paragraph 2 of Article 272 of this Code, are permitted without their placement in the customs procedure for processing outside the customs territory.

If operations not provided for in paragraphs 1 and 2 of this Article are performed in respect of such vehicles of international transportation, the declarant of goods placed under the customs procedure of temporary import (admission) and used as vehicles of international transportation, no later than 30 calendar days from the day following the day of such operations, shall submit an application for transactions not provided for in paragraphs 1 and 2 of this Article, and documents confirming the cost of the transactions.

The said application is submitted to the customs authority that placed the goods under the customs procedure of temporary importation (admission), or to another customs authority of the Member State in which the goods were placed under the customs procedure of temporary importation (admission), determined in accordance with the legislation of such Member State.

From the moment the customs authority records the filing of the said application, such an application becomes a document attesting to facts of legal significance.

The form of the said application, the structure and format of such an application in the form of an electronic document, the procedure for filling them out, making amendments (additions) to such an application, as well as the procedure for customs operations related to the filing, registration and refusal to register such an application, shall be determined by the Commission, and in the part not regulated by the Commission - in accordance with the procedure established in accordance with the legislation of the Member States on customs regulation.

When performing operations not provided for in paragraphs 1 and 2 of this Article in respect of international transportation vehicles located outside the customs territory of the Union, specified in the fourth paragraph of subparagraph 2 of paragraph 2 of Article 272 of this Code, the declarant has goods placed under the customs procedure of temporary import (admission) and used as international transportation vehicles., there is an obligation to pay import customs duties and taxes.

The obligation to pay import customs duties and taxes is subject to execution prior to registration by the customs authority of the customs document specified in the second paragraph of this paragraph.

Import customs duties and taxes shall be payable in the amount calculated in accordance with Article 186 of this Code.

The obligation to pay import customs duties and taxes is terminated upon fulfillment of the obligation to pay import customs duties and taxes and (or) collection of import customs duties and taxes in the amounts calculated and payable in accordance with this paragraph.

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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