Article 381. Return of detained goods and documents related to them of the Customs Code of the Eurasian Economic Union
1. The return of the detained goods and documents for them is made to the declarants, and if the customs declaration of the goods has not been carried out, to the owners of the goods, and if the owner is a foreign person or the customs authority does not have information about the owner of the goods, to the persons in whose possession the goods were at the time of detention (hereinafter in this chapter - the declarant or other persons), taking into account the specifics established by this article.
2. The goods in respect of which, in accordance with paragraph 3 of Article 12 of this Code, the customs authority has decided to ban their importation into the customs territory of the Union, and the documents for them detained upon arrival in the customs territory of the Union, are returned to the declarant or other persons for re-export from the customs territory of the Union or after the release of goods in accordance with this The Code.
3. Goods in respect of which, in accordance with paragraph 3 of Article 12 of this Code, the customs authority has decided to ban their export from the customs territory of the Union, and documents for them, detained upon departure from the customs territory of the Union, are returned to the declarant or other persons for use in the customs territory of the Union, if possession of these goods is permitted by the legislation of the State-the member whose customs authority detained the goods.
4. In cases not specified in paragraphs 2 and 3 of this Article, the detained goods are returned to the declarants after their release by the customs authority.
5. If it is necessary to perform customs operations related to the customs declaration of goods, at the request of the person who is authorized to perform such customs operations, the documents detained with the goods are returned by the customs authority to such person before the goods are released.
6. The costs of transportation (transportation), reloading (loading, unloading) and storage of detained goods shall be reimbursed by the persons specified in this Article to whom the goods are actually returned, in accordance with the procedure established in accordance with the legislation of the Member State whose customs authority detained the goods.
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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