Article 309-3. Features of temporary storage of electronic commerce goods of the Customs Code of the Eurasian Economic Union

Home / Codes / Article 309-3. Features of temporary storage of electronic commerce goods of the Customs Code of the Eurasian Economic Union

1. Temporary storage of electronic commerce goods is carried out in accordance with Chapter 16 of this Code, taking into account the specifics provided for in this Article.

2. Temporary storage of e-commerce goods is carried out in facilities, premises (parts of premises) and (or) open areas (parts of open areas) owned, managed, operated or leased from e-commerce operators (hereinafter referred to in this chapter as facilities (premises, sites)).

Temporary storage of e-commerce goods in respect of which customs operations are performed by one e-commerce operator is allowed in facilities (premises, sites) owned, managed, operated or leased from another e-commerce operator.

3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods placed in temporary storage shall arise, terminate and be subject to execution in accordance with Article 103 of this Code, and the obligation to pay import customs duties and taxes in respect of electronic commerce goods imported into the customs territory of the Russian Federation. the territory of the Union in international mail, - in accordance with Article 288 of this Code.

4. In case of exclusion from the register of electronic commerce operators, a legal entity is obliged, in respect of electronic commerce goods placed in temporary storage, to ensure that the customs operations necessary for their release are performed within 30 working days from the day following the day of exclusion of such legal entity from the register of electronic commerce operators.

5. If, prior to the expiration of the period of temporary storage of electronic commerce goods provided for in Article 101 of this Code, the customs declaration and other customs operations in respect of electronic commerce goods purchased by individuals have not been performed by the person specified in the first paragraph of paragraph 1 of Article 3094 of this Code, Such e-commerce goods may be exported from the customs territory of the Union by an e-commerce operator with the permission of a customs authority without customs declaration and placement under customs procedures, or placed under a customs waiver procedure in favor of the State or a customs destruction procedure.

The procedure for performing customs operations related to obtaining and processing a customs authority permit for the export of electronic commerce goods purchased by individuals from the customs territory of the Union is determined by the Commission.

Transportation (transportation) of electronic commerce goods exported from the customs territory of the Union, specified in the first paragraph of this paragraph, is carried out in accordance with the customs procedure of customs transit or, if this is provided for by the legislation of the member States on customs regulation, without being placed under the customs procedure of customs transit in cases and in accordance with the procedure established by such legislation.

The Commission may determine the specifics of the application of the customs procedure of customs transit in respect of electronic commerce goods specified in the first paragraph of 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.

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