Article 383. Disposal of the amounts earned from the sale of detained goods whose shelf life has expired of the Customs Code of the Eurasian Economic Union
1. Of the amounts received from the sale of the goods specified in paragraph 1 of Article 382 of this Code, the amounts calculated on the day of the detention of these goods of import customs duties and taxes that would be payable if the detained goods were placed under the customs procedure of release for domestic consumption are deducted, in the second place - the costs associated with transportation (transportation), transshipment (loading, unloading), storage and sale of detained goods.
2. The legislation of the Member States may establish a procedure for the repayment of expenses related to transportation (transportation), reloading (loading, unloading), storage of other expenses related to the preparation for sale and sale of delayed goods from the amounts received from the sale of goods specified in paragraph 1 of Article 382 of this Code.
3. The amounts received from the sale of detained goods, calculated taking into account the deductions provided for in paragraph 1 of this Article, shall be returned to the declarants, and if the goods have not been declared, to the owners of the goods if the customs authority has information about them and provided that these persons apply to the customs authorities within 3 years from the date, following the day of receipt of funds from the sale of such goods, in accordance with the legislation of the Member State whose customs authority detained the goods.
4. The Customs authorities shall notify the said persons of the availability of refundable amounts received from the sale of 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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