On the ratification of the Treaty on the Customs Code of the Eurasian Economic Union

The Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.

      To ratify the Agreement on the Customs Code of the Eurasian Economic Union, signed in Moscow on April 11, 2017.

N. NAZARBAYEV

      (* Entered into force on January 1, 2018 -

Bulletin of International Treaties of the Republic of Kazakhstan 2018, No. 2)

     The Member States of the Eurasian Economic Union, hereinafter referred to as the Member States,

      based on the Treaty on the Eurasian Economic Union of May 29, 2014,

     in order to ensure uniform customs regulation in the Eurasian Economic Union

     We have agreed on the following.

Article 1 Customs Code of the Eurasian Economic Union

      The Member States adopt the Customs Code of the Eurasian Economic Union, which is contained in Annex No. 1 to this Treaty.

Article 2 Entry into force of the Treaty

     This Treaty shall enter into force on the date of receipt by the depositary through diplomatic channels of the last written notification on the completion by the Member States of the internal procedures necessary for its entry into force, but not earlier than July 1, 2017.

      In connection with the entry into force of this Treaty, the validity (temporary application) of international treaties included in the law of the Eurasian Economic Union, according to the list in accordance with Annex No. 2 to this Treaty, is terminated and the provisions of international treaties included in the law of the Eurasian Economic Union, according to the list in accordance with Annex No. 3 to this Treaty, are recognized as invalid.

Article 3 Making changes to the Agreement

     Amendments and additions may be made to this Treaty by mutual agreement of the Member States, which are formalized in separate protocols and are an integral part of this Treaty.

Article 4 Reservations

     Reservations to this Agreement are not allowed.

Article 5 Dispute resolution

      Disputes related to the interpretation and/or application of this Agreement are resolved in accordance with the procedure established by the Treaty on the Eurasian Economic Union of May 29, 2014.

Article 6 Final provisions

     This Agreement is an international agreement concluded within the framework of the Eurasian Economic Union and is included in the law of the Eurasian Economic Union.

      This Agreement shall prevail over other international treaties regulating customs relations that are part of the law of the Eurasian Economic Union, with the exception of the Treaty on the Eurasian Economic Union of May 29, 2014.

     Done in Moscow on April 11, 2017, in a single copy in the Russian language.

     The original copy of this Agreement shall be kept in the Eurasian Economic Commission, which, as the depositary of this Agreement, will send a certified copy to each Member State.

From the Republic of Armenia

From the Republic of Belarus

From the Republic of Kazakhstan

From the Kyrgyz Republic

From the Russian Federation

APPENDIX No. 1 to the Agreement on the Customs Code Of the Eurasian Economic Union

THE CUSTOMS CODE OF THE EURASIAN ECONOMIC UNION

      table of contents

SECTION I GENERAL PROVISIONS

Chapter 1 Basic provisions on customs regulation in the Eurasian Economic Union

Article 1. Customs regulation in the Eurasian Economic Union

     1. In the Eurasian Economic Union (hereinafter - A single customs regulation is implemented, including the establishment of the procedure and conditions for the movement of goods across the customs border of the Union, their location and use in the customs territory of the Union or beyond, the procedure for customs operations related to the arrival of goods into the customs territory of the Union, their departure from the customs territory of the Union, temporary storage of goods, their customs declaration and release, other customs operations, the procedure for payment of customs duties, special, anti-dumping, compensation duties and customs control, as well as the regulation of power relations between customs authorities and persons exercising the rights to own, use and (or) dispose of goods in the customs territory of the Union or beyond.

      2. Customs regulation in the Union is carried out in accordance with international treaties regulating customs relations, including this Code, and acts constituting the law of the Union (hereinafter referred to as international treaties and acts in the field of customs regulation), as well as in accordance with the Treaty on the Eurasian Economic Union of May 29, 2014 (hereinafter referred to as the Treaty on the Union).

     3. Customs regulation in the Union is based on the principles of equality of persons when moving goods across the customs border of the Union, clarity, clarity and consistency of customs operations, transparency in the development and application of international treaties and acts in the field of customs regulation and their harmonization with international law, as well as the application of modern methods of customs control and maximum use information technologies in the activities of customs authorities.

     4. In the event of a conflict between this Code and other international treaties regulating customs relations that are part of Union law, the provisions of this Code shall apply.

     5. Customs legal relations that are not regulated by international treaties and acts in the field of customs regulation, prior to the settlement of the relevant legal relations, such international treaties and acts are regulated by the legislation of the Member States of the Union (hereinafter referred to as the Member States) on customs regulation.

Article 2. Definitions

     1. For the purposes of this Code, concepts are used that mean the following::

     1) "accident" - an accident of a technical, technological or other nature harmful in its consequences, which occurred with vehicles and (or) other goods under customs control, which entailed quantitative and (or) qualitative changes not provided for by international treaties and acts in the field of customs regulation, which were not caused by deliberate actions of the owner and (or) the person in whose possession the goods were at the time of such changes, with the exception of natural changes under normal conditions of transportation (transportation) and (or) storage, as well as changes due to force majeure;

     2) "administrative offences" - administrative offences for which, in accordance with the legislation of the Member States, the customs authorities conduct administrative proceedings (carry out proceedings);

     3) "importation of goods into the customs territory of the Union" means the commission of actions related to crossing the customs border of the Union and as a result of which goods arrived in the customs territory of the Union by any means, including shipment by international mail, the use of pipeline transport and power transmission lines, before the release of such goods by customs authorities;

     4) "water vessels" - sea vessels, vessels of mixed (river-sea) navigation, as well as vessels of inland waterway transport (navigation) subject to state registration in accordance with the legislation of the Member States;

     5) "export of goods from the customs territory of the Union" - the commission of actions aimed at the export of goods from the customs territory of the Union in any way, including shipment by international mail, the use of pipeline transport and power transmission lines, including crossing the customs border of the Union;

     6) "release of goods" is an action of the customs authority, after which interested persons have the right to use the goods in accordance with the declared customs procedure or in accordance with the procedure and conditions established in respect of certain categories of goods that are not subject to customs procedures in accordance with this Code.;

     7) "declarant" - a person who declares goods or on whose behalf the goods are declared;

     8) "monetary instruments" - traveler's cheques, promissory notes, cheques (bank cheques), as well as securities in documentary form that certify the issuer's (debtor's) obligation to pay funds and which do not specify the person to whom such payment is being made;

     9) "interested person" - a person whose interests in relation to goods are affected by decisions, actions (inaction) of customs authorities or their officials;

     10) "prohibitions and restrictions" - non-tariff regulatory measures applied to goods transported across the customs border of the Union, including those imposed unilaterally in accordance with the Treaty on the Union, technical regulation measures, sanitary, veterinary, sanitary and quarantine phytosanitary measures, export control measures, including measures in in relation to military products, and radiation requirements established in accordance with the Treaty on the Union and (or) the legislation of the Member States;

     11) "foreign person" - a person who is not a person of a Member State;

     12) "foreign goods" - goods that are not Union goods, including those that have lost the status of Union goods in accordance with this Code, as well as goods that have acquired the status of foreign goods (recognized as foreign goods) in accordance with this Code;

     13) "information resources of customs authorities" - an ordered set of documented information (databases, other information arrays) contained in the information systems of customs authorities;

14) "artificial islands" - facilities fixed in accordance with the design documentation for their creation at their location, having alluvial, bulk, pile and other non-floating supporting bases protruding above the water surface at maximum tide, used to ensure the defense and security of the Member States, regional geological survey, geological survey, exploration and extraction of mineral resources, conducting marine resource surveys. research of aquatic biological resources and fishing, conducting marine scientific research, for other purposes, not contradicting the international agreements of the Member States with a third party and the legislation of the Member States;

     15) "commercial documents" - documents used in carrying out foreign trade and other activities, as well as to confirm transactions related to the movement of goods across the customs border of the Union (invoices, specifications, shipping (packing) sheets and other documents);

     16) "person" - an individual, a legal entity, as well as an organization that is not a legal entity;

     17) "person of a Member State" means a legal entity, an organization that is not a legal entity, established in accordance with the legislation of the Member States, as well as an individual with permanent residence in a Member State, including an individual entrepreneur registered in accordance with the legislation of the Member State.;

     18) "international treaties of the Member States with a third party" - an international treaty of one of the Member States with a third party or an international treaty with a third party to which several or all Member States are parties.;

     19) "international postal items" - parcels and shipments of written correspondence that are objects of postal exchange in accordance with the acts of the Universal Postal Union, are accompanied by documents provided for by the acts of the Universal Postal Union, are sent outside the customs territory of the Union from places (institutions) of international postal exchange, or arrive in the customs territory of the Union at places (institutions) of the international postal exchange, or are in transit through the customs territory of the Union;

     20) "measures to protect the internal market" - special protective, anti-dumping, countervailing and other measures to protect the internal market, established in accordance with the Treaty on the Union, imposed on goods originating from third countries and imported into the customs territory of the Union.;

     21) "measures of customs and tariff regulation" - measures applied in accordance with the Treaty on the Union in respect of goods imported (imported) into the customs territory of the Union and including the application of import customs duties, tariff quotas, tariff preferences, tariff benefits;

     22) "designated postal operator" - a person officially appointed by a member state of the Universal Postal Union and providing postal services in accordance with the laws of the member States and acts of the Universal Postal Union;

     23) "cash" means banknotes in the form of banknotes and treasury notes, coins, with the exception of coins made of precious metals, in circulation and being legal tender in Member States or states (group of states) that are not members of the Union, including those withdrawn or withdrawn from circulation, but subject to exchange for banknotes in circulation;

     24) "taxes" - value added tax, excise taxes (excise tax or excise duty) levied in connection with the import of goods into the customs territory of the Union;

      25) "illegal movement of goods across the customs border of the Union" - movement of goods across the customs border of the Union outside the places through which, in accordance with Article 10 of this Code, goods must or may be moved across the customs border of the Union, or outside the working hours of the customs authorities located in these places, either with concealment from customs control, or with an unreliable customs declaration or non-declaration of goods, or using documents containing false information about the goods, and (or) using counterfeit or other goods-related means of identification;

     26) "carrier" means a person who transports (transports) goods and (or) passengers across the customs border of the Union and (or) transports (transports) goods under customs control through the customs territory of the Union. When goods are transported by pipeline or via power transmission lines, the carrier is the person responsible for the use of pipeline transport or power transmission lines, and (or) for the movement of goods by pipeline or via power transmission lines, and (or) for the control and accounting of these goods;

     27) "movement of goods across the customs border of the Union" - import of goods into the customs territory of the Union or export of goods from the customs territory of the Union;

     28) "preliminary information" - information in electronic form about goods intended to be transported across the customs border of the Union, international transportation vehicles carrying such goods, the time and place of arrival of goods in the customs territory of the Union, passengers arriving in the customs territory of the Union;

     29) "crimes" - crimes or criminal offenses, the proceedings of which are attributed to the jurisdiction of the customs authorities in accordance with the legislation of the Member States;

     30) "supplies" - goods:

     necessary to ensure the normal operation and maintenance of watercraft, aircraft and trains in their parking areas and en route, with the exception of spare parts and equipment;

     intended for consumption and (or) use by passengers and crew members of water, aircraft, or train passengers and train crew members, as well as for distribution or sale to such persons;

     31) "structures and installations" - underwater facilities, floating drilling rigs, offshore floating platforms, other vessels, underwater structures, including wells, offshore stationary platforms, stationary drilling rigs, and other floating and stationary facilities used to ensure the defense and security of Member States, and regional geological exploration, fixed in accordance with the design documentation for their creation., geological exploration, exploration and extraction of mineral resources, marine resource research of aquatic biological resources and fishing, conducting marine scientific research for other purposes that do not contradict the international treaties of the Member States with a third party and the legislation of the Member States;

     32) "customs declaration" is a customs document containing information about goods and other information necessary for the release of goods.;

     33) "customs duty" is a mandatory payment levied by the customs authorities in connection with the movement of goods across the customs border of the Union;

     34) "customs procedure" is a set of rules defining, for the purposes of customs regulation, the conditions and procedure for the use of goods in the customs territory of the Union or outside it.;

     35) "customs declaration" - a statement to the customs authority using the customs declaration of information about the goods, the chosen customs procedure and (or) other information necessary for the release of goods;

     36) "customs documents" means a customs declaration and other documents drawn up exclusively for the performance of customs operations and customs control, as well as during and based on the results of customs operations and customs control.;

     37) "customs operations" - actions performed by persons and customs authorities in accordance with international treaties and acts in the field of customs regulation and (or) the legislation of the member states on customs regulation;

     38) "customs authorities" - the customs authorities of the Member States;

      39) "customs duties and taxes levied in the form of a cumulative customs payment" - the amount of customs duties and taxes calculated in respect of goods for personal use at the rates of customs duties and taxes applied in accordance with Article 53 of this Code;

     40) "customs duties and taxes levied at uniform rates" - the amount of customs duties and taxes calculated in respect of goods for personal use without dividing into its constituent customs duties and taxes;

     41) "customs control" - a set of actions performed by customs authorities aimed at verifying and (or) ensuring compliance with international treaties and acts in the field of customs regulation and the legislation of the member states on customs regulation;

     42) "customs authority of destination" means a customs authority in the region of activity of which the place of delivery of goods determined by the customs authority of departure is located or which completes the operation of the customs procedure of customs transit;

     43) "customs authority of departure" - a customs authority that performs customs operations related to the placement of goods under the customs procedure of customs transit;

     44) "customs representative" is a legal entity included in the register of customs representatives that performs customs operations on behalf of and on behalf of the declarant or another interested person.;

     45) "goods" means any movable property, including the currency of the Member States, securities and/or currency valuables, traveler's checks, electric energy, as well as other movable items equated to immovable property;

46) "goods for personal use" - goods intended for personal, family, household and other needs of individuals not related to business activities, transported across the customs border of the Union in accompanied or unaccompanied baggage, by international mail or otherwise;

     47) "goods of the Union":

     goods located in the customs territory of the Union, fully produced (extracted, received, grown) in the customs territory of the Union;

     goods located in the customs territory of the Union that have acquired the status of goods of the Union or recognized as goods of the Union in accordance with this Code or before its entry into force;

     goods located in the customs territory of the Union, produced (manufactured) in one or more Member States from the goods specified in paragraphs two and three of this subparagraph;

     goods exported from the customs territory of the Union and retained the status of Union goods in accordance with this Code;

     48) "transport (shipping) documents" - documents confirming the existence of a contract for the carriage of goods and accompanying them during such transportation (bill of lading, waybill, document confirming the conclusion of a freight forwarding contract, and other documents);

     49) "vehicles" - A category of goods that includes a watercraft, an aircraft, an automobile vehicle, a trailer, a semi-trailer, a railway vehicle (railway rolling stock, a unit of railway rolling stock), a container with spare parts, accessories and equipment, fuels and lubricants, cooling and other technical materials provided for them. liquids contained in filling tanks provided by their design, if they are transported together with the specified vehicles;

     50) "vehicles for personal use" - a category of goods for personal use, which includes certain types of motor vehicles and trailers to cars- and motor vehicles, as defined by the Eurasian Economic Commission, a watercraft or aircraft, together with spare parts for them and their usual accessories and equipment, fuels and lubricants, coolants and other technical liquids contained in refueling tanks provided for by their design, belonging by right of ownership, use and (or) disposal to an individual moving these vehicles across the customs border of the Union for personal purposes, and not for transporting persons for remuneration, industrial or commercial transportation of goods for remuneration or free of charge, including vehicles registered with legal entities and individual entrepreneurs;

     51) "international transportation vehicles" - vehicles that are used for the international transportation of goods, passengers and (or) baggage, with special equipment on them designed for loading, unloading, handling and protecting goods, items of logistics and equipment, as well as spare parts and equipment intended for for repair, maintenance or operation of the vehicle en route;

     52) "express cargo" means goods transported as part of high-speed transportation by any type of transport using an electronic information system for organizing and tracking transportation in order to deliver these goods to the recipient in accordance with an individual consignment note within the shortest possible and (or) fixed period of time, with the exception of goods sent in international mail.

     2. For the purposes of this Code:

     1) the terms "free (special, special) economic zone" (hereinafter referred to as the FEZ), "logistics FEZ", "port FEZ" and "resident (participant, subject) of the FEZ" are used in the meanings defined by international treaties within the Union;

     2) the concepts of "head of a diplomatic mission", "members of the diplomatic staff of a diplomatic mission", "members of the administrative and technical staff of a diplomatic mission", "members of the service staff of a diplomatic mission", "head of a consular institution", "consular officials of consular institutions", "consular employees of consular institutions", "employees of the service staff consular offices", "family members", "employees of the diplomatic mission", "employees of a consular institution" are used in the meanings defined by the Vienna Convention on Diplomatic Relations of April 18, 1961 and the Vienna Convention on Consular Relations of April 24, 1963.

     3. In this Code:

     1) the territory of the FEZ means the entire territory of the FEZ or part of the territory of the FEZ, in which, in accordance with the legislation of the member state on whose territory the FEZ was established, the customs procedure of the free customs zone is applied.;

     2) diplomatic missions and consular offices located in the customs territory of the Union are understood to mean diplomatic missions and consular offices of non-member States located in the territories of the Member States, and diplomatic missions and consular offices of some member States located in the territories of other Member States.;

     3) other organizations or their representative offices are understood to mean organizations or their representative offices that enjoy privileges and immunities in the territory of a Member State in accordance with international treaties of that Member State and are included in the list compiled by the Eurasian Economic Commission (hereinafter referred to as the Commission).

     4. The Commission, based on information provided by the Member States, forms a list of organizations or their representative offices that enjoy privileges and immunities in the territory of a member State in accordance with international treaties of that Member State, and ensures its posting on the official website of the Union on the Internet information and telecommunications network (hereinafter referred to as the Internet).

     5. Other concepts used in this Code are applied in the meanings defined by the relevant articles of this Code, as well as the Treaty on the Union.

     6. The concepts of civil legislation and other branches of legislation used in this Code shall be applied in each of the Member States in the meaning in which they are used in the relevant branches of legislation of the Member State, unless otherwise established by this Code.

Article 3. Information on international treaties and acts in the field of customs regulation

     Information about international treaties and acts in the field of customs regulation is provided by the Commission and the customs authorities by posting them, respectively, on the official website of the Union and the official websites of customs authorities on the Internet, as well as by bringing information about them to the public through television and radio, the use of information technology, as well as other publicly accessible ways of disseminating information.

Article 4. The procedure for calculating the time limits established by international treaties and acts in the field of customs regulation

     1. The time period established by international treaties and acts in the field of customs regulation is determined by a calendar date or the expiration of a period of time, which is calculated in years, months, days or hours.

     The time limit can also be determined by indicating an event that is about to occur or an action that is about to be performed.

     2. If international treaties and acts in the field of customs regulation do not establish a special procedure for calculating time limits, the rules provided for in paragraphs 3-9 of this Article shall apply to determine the beginning and end of the time limits defined by the time period in international treaties and acts in the field of customs regulation.

     3. The period defined by a period of time, calculated in years, months or days, begins on the day following the calendar date or the day of the occurrence of the event, which determines its beginning, and calculated in hours - from the hour following the hour of the occurrence of the event, which determines its beginning.

     4. The term calculated in years expires on the corresponding month and date of the last year of the term.

     5. The term calculated in months expires on the corresponding day of the last month of the term.

     If the end of the period calculated in months falls on a month in which there is no corresponding date, then the period expires on the last day of that month.

     6. If the last day of the term falls on a non-working day, the day of the end of the term is considered to be the next working day following it.

     7. If the deadline is set for any action to be performed, it can be performed up to 24 hours on the last day of the deadline.

     However, if this action is to be performed in an organization, then the deadline expires at the hour when the relevant operations are terminated in this organization according to the established rules.

     If written applications and notices have been submitted to the postal service institution (organization) before 24 hours of the last day of the deadline, the deadline is not considered missed.

     8. If the time period is calculated in working days, working days are understood as:

     1) days of the week from Monday to Friday, which do not include days declared non-working in accordance with the legislation of the Member States;

     2) days off, to which working days have been postponed in accordance with the legislation of the Member States.

9. If the working hours of the customs authorities are fixed on non-working days at the places of movement of goods across the customs border of the Union and at other locations of customs authorities, the time period for customs operations by these customs authorities, calculated in working days, includes non-working days.

Article 5. The Customs territory of the Union and the customs border of the Union

     1. The customs territory of the Union consists of the territories of the Member States, as well as artificial islands, structures, installations and other facilities located outside the territories of the Member States, in respect of which the Member States have exclusive jurisdiction.

     2. The customs border of the Union is the borders of the customs territory of the Union, as well as, in accordance with international treaties within the Union, the borders of individual territories located on the territories of the member States.

Article 6. Application of customs and tariff regulation measures, prohibitions and restrictions, measures to protect the domestic market, international treaties and acts in the field of customs regulation, legislative acts of the Member States in the field of taxation

     1. When performing customs operations and conducting customs control, customs tariff regulation measures, prohibitions and restrictions, measures to protect the internal market, legislative acts of the member States in the field of taxation in force on the date of registration of the customs declaration or other customs documents, unless otherwise established by this Code, in accordance with the Treaty on the Union or international treaties, are applied. within the framework of the Union, and with regard to the application of legislative acts of the Member States in the field of taxation, also by the legislation of the Member States.

     2. With respect to goods transported across the customs border of the Union in violation of the requirements established by international treaties and acts in the field of customs regulation, customs and tariff regulation measures, prohibitions and restrictions, measures to protect the internal market, international treaties and acts in the field of customs regulation, legislative acts of the Member States in the field of taxation, effective on the day of the actual crossing of the customs border of the Union by goods, unless otherwise established by this Code, in accordance with the Treaty on the Union or international treaties within the Union, and with regard to the application of legislative acts of the Member States in the field of taxation - also the legislation of the Member States.

     If the date of the actual crossing of the customs border of the Union by goods is not fixed, customs and tariff regulation measures, prohibitions and restrictions, measures to protect the internal market, international treaties and acts in the field of customs regulation, legislative acts of the member States in the field of taxation in force on the day of detection of violations, unless otherwise established by this Code, in accordance with in accordance with the Treaty on the Union or international treaties within the Union, and with regard to the application of legislative acts of the Member States in the field of taxation - as well as the legislation of the Member States.

      3. If the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code provides for the filing of two or more declarations for goods as features of customs declaration, then in respect of goods whose customs declaration is carried out with such features, customs tariff regulation measures, prohibitions and restrictions, measures to protect the internal market the legislative acts of the Member States in the field of taxation are applied on the day of registration of the first goods declaration.

Article 7. Compliance with prohibitions and restrictions

     1. Goods are transported across the customs border of the Union and/or placed under customs procedures in compliance with prohibitions and restrictions.

     2. Compliance with non-tariff regulatory measures, including those imposed unilaterally, and technical regulatory measures is confirmed in cases and in accordance with the procedure determined by the Commission or the legislation of the Member States in accordance with the Treaty on the Union, and export control measures, including measures for military products, in cases and in accordance with the procedure established by the Commission. established in accordance with the legislation of the Member States, by submitting documents and (or) information confirming compliance with such measures.

     3. Compliance with sanitary, veterinary, sanitary and quarantine phytosanitary measures and radiation requirements is confirmed based on the results of sanitary and epidemiological, veterinary, quarantine phytosanitary, radiation control (supervision) in accordance with the procedure established by the Treaty on the Union and Commission acts adopted in accordance with it, and (or) in accordance with the procedure established by the legislation of the Member States.members.

     4. The specifics of the importation into the customs territory of the Union and (or) export from the customs territory of the Union by individuals of goods included in the unified list of goods provided for in the Treaty on the Union, to which non-tariff regulatory measures are applied in trade with third countries, as goods for personal use are determined by the Commission.

     5. If the acts establishing prohibitions and restrictions do not specify the cases and (or) the procedure for confirming their compliance, compliance with such prohibitions and restrictions is confirmed when goods are transported across the customs border of the Union, as well as when goods are placed under the customs procedure for release for domestic consumption or the customs procedure for export.

     6. The duty to comply with prohibitions and restrictions is not imposed on declarants when placing international mail items under the customs procedure of customs transit if they are transported:

     1) from the place of arrival to the place of customs operations with goods sent in international mail;

     2) from the place of arrival to the place of departure.

Article 8. Customs documents

     1. Customs documents shall be filled in in Russian or in the official language of the Member State to whose customs authority the customs documents are submitted, unless otherwise provided by this Code.

     Customs documents filled out on the territory of one Member State and to be submitted to the customs authorities of another Member State during customs operations, are filled in in Russian.

     2. The information to be indicated in the customs documents in coded form is indicated using classifiers approved by the Commission, and before their approval by the Commission - using classifiers applied in accordance with the legislation of the Member States on customs regulation.

     3. The structure and format of customs documents in the form of electronic documents shall be established in accordance with the legislation of the Member States, except in cases when, in accordance with this Code, other international treaties and acts in the field of customs regulation, the structure and format of customs documents in the form of electronic documents are determined by the Commission.

     4. The legislation of the Member States on customs regulation may establish customs documents not provided for by this Code, other international treaties and acts in the field of customs regulation, their forms, the procedure for filling out these forms, and making amendments (additions) to such customs documents.

     5. If this Code, other international treaties and acts in the field of customs regulation do not provide for the definition of the procedure for filling out forms of customs documents and (or) the procedure for making changes (additions) to customs documents, such procedure may be determined by the legislation of the Member States on customs regulation.

Chapter 2 General provisions on the movement of goods across the customs border of the Union, their possession, use and (or) disposal in the customs territory of the Union or beyond

Article 9. Movement of goods across the customs border of the Union

     1. All persons on equal grounds have the right to move goods across the customs border of the Union in accordance with the procedure and conditions established by this Code or in accordance with this Code.

     2. Goods transported across the customs border of the Union are subject to customs control in accordance with this Code.

Article 10. Places of movement of goods across the customs border of the Union

     1. The movement of goods across the customs border of the Union is carried out at the places of movement of goods across the customs border of the Union, except in cases where the movement of goods across the customs border of the Union may be carried out in other places in accordance with paragraph 3 of this Article, and during the work of the customs authorities located in these places.

     2. The places of movement of goods across the customs border of the Union are checkpoints across the state borders of the Member States or other places determined in accordance with the legislation of the Member States.

     3. The movement of goods across the customs border of the Union may be carried out in places other than those specified in paragraph 2 of this Article, in cases and in accordance with the procedure determined in accordance with the legislation of the Member States.

     4. The places of movement of goods across the customs border of the Union through which the goods arrive in the customs territory of the Union are the places of arrival.

     The places of movement of goods across the customs border of the Union through which goods depart from the customs territory of the Union are the places of departure.

     Information on places of arrival and places of departure is sent by the customs authorities to the Commission for the formation of general lists of places of arrival and places of departure and their posting on the official website of the Union on the Internet.

10) on documents confirming compliance with the legislation of the member states, the control over compliance with which is entrusted to the customs authorities;

     11) about the person who filled out the declaration for the goods, and the date of its compilation;

     12) other information determined by the Commission.

     2. When determining the procedure for filling out the goods declaration form, the Commission has the right to reduce the information to be indicated in the goods declaration, depending on the customs procedure, categories of goods, persons moving them across the customs border of the Union, and (or) the type of transport by which the goods are transported.

Article 11. Submission of preliminary information to the Customs authorities

     1. The purpose of providing preliminary information is for customs authorities to obtain information about goods planned to be transported across the customs border of the Union in order to assess risks and make preliminary decisions on the selection of objects, forms of customs control and measures to ensure customs control before the goods arrive in the customs territory of the Union.

     The preliminary information is used by the customs authorities to speed up customs operations and optimize customs control.

     2. The composition of the preliminary information provided to the customs authorities, depending on the purposes of its use, is divided into:

     1) the composition of the preliminary information used by the customs authorities to assess risks and make preliminary decisions on the selection of facilities, forms of customs control and measures to ensure customs control;

     2) the composition of the preliminary information used by the customs authorities to speed up customs operations and optimize customs control.

     3. It is mandatory to provide preliminary information in the composition determined for the purposes provided for in subparagraph 1 of paragraph 2 of this article.

     Preliminary information in the composition determined for the purposes provided for in subparagraph 2 of paragraph 2 of this article shall be provided at the request of the persons who can provide it.

     4. Preliminary information may be provided in the form of an electronic document.

     Preliminary information provided in the form of an electronic document may be used in customs operations related to notification of the arrival of goods into the customs territory of the Union, temporary storage of goods, customs declaration, as well as in other customs operations determined by the Commission.

     5. Preliminary information is provided to the customs authority of the Member State in whose territory the planned place of movement of goods across the customs border of the Union is located, prior to the arrival of goods into the customs territory of the Union.

     6. Preliminary information is provided using Internet resources, through the interaction of the information system of the customs authority and the information systems of persons providing preliminary information, and (or) in another way determined by the Commission.

     7. Russian Russian is the official language of the Member State to whose Customs authority the preliminary information is submitted, the preliminary information is provided in Russian or in the official language of that Member State, at the choice of the person.

     The legislation on customs regulation of the Member State, the customs authority of which is provided with preliminary information, may establish the possibility of providing preliminary information in English.

     8. The Customs authority shall register the submitted preliminary information or refuse to register it in accordance with the procedure and time limits determined by the Commission.

     9. The Customs authority registers the submitted preliminary information by assigning it a registration number.

     10. The Customs authority refuses to register the preliminary information if the submitted information does not comply with the composition, structure and format determined by the Commission and (or) the requirement provided for in paragraph 7 of this Article.

     11. Information on the registration of preliminary information, indicating the registration number of the preliminary information, or on the refusal to register it, indicating the reasons for such refusal, is sent to the person who submitted the preliminary information in electronic form.

     12. The preliminary information is stored in the information systems of the customs authorities for 30 calendar days from the date of its registration, and if the Commission determines a different period, for the period determined by the Commission, after which the customs authorities do not use such information as preliminary information.

     The Commission has the right to determine a different period of storage of preliminary information in the information systems of customs authorities than the period established by the first paragraph of this paragraph.

     13. In case of failure to provide preliminary information, which must be provided without fail, or violation of the deadlines for its submission, measures shall be taken in accordance with the legislation on customs regulation of the Member State to whose customs authority such preliminary information is to be submitted.

     14. The legislation of the Member States may establish liability for failure to provide preliminary information to the customs authorities or for violating the deadlines for its submission.

     15. Preliminary information may not be provided regarding:

     1) goods for personal use transported across the customs border of the Union by individuals;

     2) goods sent by international mail;

      3) the goods specified in paragraph 1 of Article 296 of this Code;

     4) goods transported to eliminate the consequences of natural disasters, accidents and catastrophes;

     5) military cargo, the status of which is confirmed by a pass (military pass) issued in accordance with the legislation of the Member State;

     6) goods placed under a special customs procedure at the place of arrival;

     7) goods of the Union transported through the territories of non-member States of the Union;

     8) goods transported across the customs border of the Union and imported into the territory of the FEZ, the boundaries of which fully or partially coincide with the sections of the customs border of the Union, if this is provided for by the legislation of the member state on whose territory such a FEZ has been established.;

     9) other goods in cases determined by the Commission.

     16. No preliminary information is provided regarding goods transported by pipeline or via power transmission lines.

     17. The composition of the preliminary information, the structure and format of such information, the procedure and deadlines for the submission of preliminary information, including preliminary information submitted in the form of an electronic document, the procedure for the formation and use of preliminary information in the form of an electronic document, the persons who are required or entitled to submit preliminary information to the customs authorities, are determined by the Commission, depending on the type of transport, by which the goods are transported (transported), and the purposes for which such preliminary information is used by the customs authority.

      18. The information declared in the customs declaration in the form of an electronic document filed in respect of goods whose customs declaration is carried out with the specifics defined in Article 114 of this Code may be used as preliminary information in cases and in the manner determined by the Commission, and before they are determined by the Commission - in cases and in the manner established in accordance with the legislation of the States- members.

Article 12. Compliance with prohibitions and restrictions on the movement of goods across the customs border of the Union

     1. Goods arriving in the customs territory of the Union, which, in accordance with the established prohibitions and restrictions, are not subject to import into the customs territory of the Union, must be immediately exported from the customs territory of the Union without unloading them from an international transport vehicle, with the exception of their transshipment to another international transport vehicle for the purpose of such export, unless otherwise established by this The Code, international treaties of the Member States with a third party and (or) the legislation of the Member States.

     Measures for the export of these goods from the customs territory of the Union are taken by the carrier, and in his absence - by the person having the right to own, use and (or) dispose of the goods at the time of their importation into the customs territory of the Union, unless other persons are defined by international treaties of the member States with a third party and (or) the legislation of the member States.

     2. Goods that, in accordance with the established prohibitions and restrictions, are not subject to export from the customs territory of the Union cannot actually be exported from the customs territory of the Union, unless otherwise established by international treaties of the member States with a third party.

     3. If, upon arrival of goods into the customs territory of the Union or departure of goods from the customs territory of the Union, non-compliance with prohibitions and restrictions is detected, the customs authority shall make a decision to ban the import of goods into the customs territory of the Union or the export of goods from the customs territory of the Union and bring it to the attention of the carrier, in his absence - the person having the right to own, use and (or) disposal of goods at the time of their importation into the customs territory of the Union or at the time of their export from the customs territory of the Union.

      4. If, after receiving the decision of the customs authority prohibiting the import of goods into the customs territory of the Union, it is impossible to immediately export from the customs territory of the Union the goods specified in the first paragraph of paragraph 1 of this Article, such goods shall be detained by the customs authorities in accordance with Chapter 51 of this Code.

      5. Upon receipt of a decision of the customs authority prohibiting the export of goods from the customs territory of the Union and failure to return them to the customs territory of the Union from the place of departure within the time period established by the legislation of the Member States, the goods specified in paragraph 2 of this Article shall be detained by the customs authorities in accordance with Chapter 51 of this Code.

Article 13. Possession, use and (or) disposal of goods in the customs territory of the Union or outside it

      1. The possession, use and (or) disposal of goods imported into the customs territory of the Union after crossing the customs border of the Union and before their release by the customs authority shall be carried out in accordance with the procedure and conditions established by this Chapter, Chapters 14 and 16 of this Code, and in respect of certain categories of goods - also Chapters 37-43 of this Code..

     2. The possession, use and (or) disposal of goods in the customs territory of the Union or outside it after their release by the customs authority is carried out in accordance with the customs procedure under which the goods are placed, or in accordance with the procedure and conditions established for certain categories of goods subject to customs declaration and (or) release without placement under customs procedures.

      3. Possession, use and (or) disposal of goods exported from the customs territory of the Union after arrival at the place of departure before crossing the customs border of the Union shall be carried out in accordance with the procedure and conditions established by this Chapter and Chapter 15 of this Code, and in respect of certain categories of goods - also chapters 37-43 of this Code.

Article 14. The presence of goods under customs control

     1. Goods imported into the customs territory of the Union are under customs control from the moment they cross the customs border of the Union.

     2. The goods of the Union exported from the customs territory of the Union are under customs control from the moment of registration of the customs declaration or the commission of an action directly aimed at the export of goods from the customs territory of the Union.

     3. Processed products, wastes and residues obtained (formed) and located in the customs territory of the Union, which have acquired the status of foreign goods in accordance with this Code, are considered to be under customs control from the moment of their receipt (formation).

     4. Goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone, as well as goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone and goods of the Union, are considered to be under customs control from the moment of their manufacture (receipt).

     Goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, as well as goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, and goods of the Union, are considered to be under customs control from the moment of their manufacture (receipt).

     5. The goods of the Union placed (placed) under the customs procedure of the free customs zone are under customs control from the moment of registration of the goods declaration submitted for placing the goods under this customs procedure, with the exception of the goods of the Union imported (imported) into the territory of the port FEZ or logistics FEZ and are under customs control from the moment of their import to the territory of a port FEZ or logistics FEZ.

     Goods manufactured (obtained) from Union goods placed under the customs procedure of the free customs zone, and goods manufactured (obtained) from Union goods placed under the customs procedure of the free customs zone, and Union goods not placed under the customs procedure of the free customs zone, are considered to be under customs control from the moment of their manufacture (receiving).

     6. The goods of the Union placed (placed) under the customs procedure of a free warehouse are under customs control from the moment of registration of the goods declaration submitted for placing the goods under this customs procedure.

     Goods manufactured (obtained) from Union goods placed under the customs procedure of a free warehouse, and goods manufactured (obtained) from Union goods placed under the customs procedure of a free warehouse, and Union goods not placed under the customs procedure of a free warehouse, are considered to be under customs control from the moment of their manufacture (receipt).

      7. The goods specified in paragraphs 1 and 3 of this Article, as well as the goods specified in paragraph 4 of this Article that are not recognized as goods of the Union in accordance with Articles 210 and 218 of this Code, are under customs control until the following circumstances occur:

     1) acquisition of the status of Union goods in accordance with this Code, with the exception of the case provided for in paragraph 12 of this Article;

     2) the actual export of these goods from the customs territory of the Union;

     3) the actual destruction of goods placed under the customs destruction procedure;

     4) recognition of a part of the foreign goods placed under the customs procedure of processing in the customs territory or the customs procedure of processing for domestic consumption as production losses;

     5) recognition, in accordance with the legislation of the member States, of waste generated as a result of processing operations in the customs territory of the Union, processing for domestic consumption or destruction of goods placed under the customs procedure of destruction, unsuitable for their further commercial use or submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or destruction of the generated waste in any other way or the fact of their transfer for such operations;

     6) the launch of these goods into outer space, with the exception of the returned aircraft and the goods contained therein;

     7) termination of the customs procedure of customs transit in respect of goods of the Union transported through the territories of non-member States of the Union;

     8) recognition by the customs authority, in accordance with the legislation of the member States on customs regulation, of the fact of destruction and (or) irretrievable loss of these goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;

      9) submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or other destruction of these goods in the cases specified in subparagraph 1 of paragraph 10 of Article 207 and subparagraph 1 of paragraph 7 of Article 215 of this Code.;

      10) termination of the customs procedure of the free customs zone in the case specified in subparagraph 3 of paragraph 10 of Article 207 of this Code;

      11) payment and (or) collection of customs duties and taxes in respect of goods for personal use imported with exemption from customs duties and taxes, in the event of actions in violation of the conditions established in accordance with paragraph 8 of Article 266 of this Code for the importation into the customs territory of the Union of goods for personal use with exemption from customs duties duties, taxes and (or) restrictions on the use and (or) disposal of these goods;

      12) the release of vehicles of international transportation temporarily exported from the customs territory of the Union, with the exception of the vehicles of international transportation specified in paragraphs two and three of subparagraph 2 of paragraph 2 of Article 272 of this Code, which are considered conditionally released goods, and vehicles of international transportation specified in paragraph four of subparagraph 2 of paragraph 2 of Article 272 of this Code, if their re-importation into the customs territory of the Union;

      13) payment and (or) collection of customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported international transportation vehicles upon the occurrence of the circumstances specified in paragraph 8 of Article 279 of this Code;

     14) other circumstances determined by the Commission and (or) established by the legislation of the Member States on customs regulation.

      8. The goods of the Union specified in paragraph 2 of this Article are under customs control until they actually cross the customs border of the Union, revoke the customs declaration in accordance with Article 113 of this Code, or until the circumstances specified in paragraphs 9 and 10 of this Article occur.

     9. Goods exported from the customs territory of the Union for personal use that are not subject to customs declaration, as well as goods for personal use that have been refused release, are not considered to be under customs control if one of the following circumstances occurs:

     1) prior to the actual crossing of the customs border of the Union, such goods have been converted into the property (income) of a member State in accordance with the legislation of that member State, or the customs authority, in accordance with the legislation of the Member States on customs regulation, has recognized the fact of their destruction and (or) irretrievable loss due to an accident or force majeure, or the fact of their irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;

     2) such goods have been exported from the place of departure to the rest of the customs territory of the Union with the permission of the customs authority.

     10. Union goods placed under the customs procedure of processing outside the customs territory or the customs procedure of temporary export and exported from the customs territory of the Union are under customs control until the completion or termination of the relevant customs procedure.

      11. The goods specified in paragraph 4 of this Article, recognized as goods of the Union in accordance with Articles 210 and 218 of this Code, as well as the goods of the Union specified in paragraphs 5 and 6 of this Article, are under customs control until the following circumstances occur: 

1) the actual crossing of the customs border of the Union, if the operation of the customs procedure of the free customs zone or the customs procedure of the free warehouse is completed by placing these goods under the customs procedure of export;

     2) placing these goods under the customs procedure of reimport;

     3) recognition by the customs authority, in accordance with the legislation of the member States on customs regulation, of the fact of destruction and (or) irretrievable loss of these goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;

      4) submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or other destruction of these goods in the cases specified in subparagraph 1 of paragraph 10 of Article 207 and subparagraph 1 of paragraph 7 of Article 215 of this Code.;

      5) termination of the customs procedure of the free customs zone in the case specified in subparagraph 3 of paragraph 10 of Article 207 of this Code.

      12. Goods that have acquired the status of goods of the Union and whose customs declaration has been carried out with the specifics defined in Article 117 of this Code are under customs control until the date of release of the last component of the goods or until amendments (additions) are made to the information contained in the declarations of goods in respect of the components of the goods in accordance with paragraph 9 of Article 117 of this Code.

      13. The goods placed under the customs procedure of the free customs zone specified in paragraphs 12 and 13 of Article 207 of this Code, in the cases provided for in these paragraphs, are under customs control until the completion of the customs procedure of the free customs zone in respect of these goods in accordance with paragraphs 12 and 13 of Article 207 of this Code.

      14. Goods placed under the free warehouse customs procedure specified in paragraph 9 of Article 215 of this Code, in the case provided for in this paragraph, are under customs control until the completion of the free warehouse customs procedure in respect of these goods in accordance with paragraph 9 of Article 215 of this Code.

      15. The goods of the Union placed (placed) under the customs procedure of duty-free trade are under customs control from the moment of registration of the customs declaration submitted for placing goods under this customs procedure until the completion of the customs procedure of duty-free trade in accordance with paragraph 1 and subparagraph 2 of paragraph 5 of Article 246 of this Code.

Article 15. Items that have become unusable, damaged or damaged

     1. Goods imported into the customs territory of the Union that have become unusable, damaged or damaged as a result of an accident or force majeure prior to their customs declaration, including during their temporary storage, as well as during transportation (transportation) in accordance with the customs procedure of customs transit, with the exception of goods specified in paragraph 2 of this Article, in the future, when performing customs operations in respect of them, they are considered as imported into the customs territory of the Union in an unusable, spoiled or damaged condition.

      2. Goods imported into the customs territory of the Union that have become unusable, damaged or damaged as a result of an accident or force majeure before they are declared for release, before submitting a declaration for goods in accordance with Article 120 of this Code, or before the day on which such goods are considered to be placed under the customs procedure of a free customs zone on the territory of a port FEZ or logistics FEZ in accordance with Article 204 of this Code, including during their temporary storage, as well as during transportation (transportation) in accordance with the customs procedure of customs transit, in the future, when performing customs operations in respect of them, they are considered to have been imported into the customs territory of the Union in an unusable, spoiled or damaged condition.

Article 16. Foreign goods that have been confiscated or converted into the property (income) of a Member State or foreclosed upon by a court decision

     1. Foreign goods that have been confiscated or converted into the property (income) of a Member State by a court decision are not subject to customs procedures, and goods for personal use are not subject to free circulation. The specified goods acquire the status of goods of the Union from the date of entry into force of such a decision.

     2. Foreign goods subject to a court decision levied against the payment of customs duties, taxes, special, anti-dumping, countervailing duties acquire the status of Union goods in accordance with the legislation of the member States.

Article 17. Sampling and (or) samples of goods by interested persons and government agencies of the Member States

     1. Interested persons and state bodies of the Member states have the right to take samples and (or) samples of goods under customs control with the permission of the customs authority.

     2. A permit for sampling and (or) samples of goods is issued by the customs authority if such sampling:

     1) does not make it difficult to carry out customs control;

     2) does not change the characteristics of the goods;

     3) does not entail the evasion of customs duties, taxes or non-compliance with prohibitions and restrictions, measures to protect the domestic market.

     3. Permission for sampling and (or) samples of goods or refusal of such permission shall be issued no later than 1 business day following the day of application of the persons and bodies specified in paragraph 1 of this Article.

      4. A separate customs declaration for samples and (or) samples of goods shall not be filed, provided that they are indicated in the goods declaration when the goods are placed under customs procedures, and when goods are transported across the customs border of the Union in accordance with the procedure and under the conditions provided for in Chapters 37 and 40 of this Code, in the passenger customs declaration.

Article 18. Reporting to the Customs authorities

     1. Persons engaged in activities in the field of customs affairs, authorized economic operators and persons owning and (or) using foreign goods, as well as goods of the Union placed under the customs procedure of a free customs zone and the customs procedure of a free warehouse, are required to submit to the customs authorities reports on stored, transported, sold, processed and (or) the goods used, as well as the customs operations performed, taking into account the second paragraph of this paragraph.

     In accordance with the legislation of the Member States on customs regulation, it may be established that these persons submit reports only at the request of the customs authority.

     2. The method of reporting, the forms of reports, the structure and format of reports submitted in the form of an electronic document, the procedure for completing them, as well as the procedure and deadlines for reporting are determined in accordance with the legislation of the Member States on customs regulation.

Chapter 3 Common Commodity Nomenclature of foreign economic activity of the Eurasian Economic Union. Classification of goods

Article 19. The Unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union and its management

     1. The Unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (hereinafter referred to as the Commodity Nomenclature of Foreign Economic Activity) is a commodity description and coding system that is used to classify goods in order to apply customs and tariff regulation measures, export customs duties, prohibitions and restrictions, measures to protect the domestic market, and customs statistics.

     The commodity nomenclature of foreign economic activity may be used for the purposes of taxation of goods and for other purposes stipulated by international treaties and acts constituting the law of the Union and (or) the legislation of the member States.

     2. The international basis of the Commodity Nomenclature of Foreign Economic Activity is the Harmonized Commodity Description and Coding System of the World Customs Organization and the Unified Commodity Nomenclature of Foreign Economic Activity of the Commonwealth of Independent States.

     3. The commodity nomenclature of foreign economic activity is approved by the Commission.

     4. Explanations to the Commodity nomenclature of foreign economic activity are accepted by the Commission.

     5. The management of the Commodity nomenclature of foreign economic activity is carried out by the Commission. For these purposes, the Commission carries out:

     1) monitoring of changes in the international basis of the Commodity nomenclature of foreign economic activity, as well as explanations on the interpretation of this international basis;

     2) bringing the Commodity Nomenclature of foreign economic activity and its explanations in line with its international basis;

     3) making amendments to the Commodity Nomenclature of Foreign Economic Activity and to the explanations to it based on the proposals of the Member States;

     4) compilation and transmission to the authorized state bodies of the member states of information on the conformity of the codes of the Commodity Nomenclature of foreign economic activity at the level of commodity items, subheadings and subheadings in the form of tables when switching to the next version of its international basis;

     5) preparation and sending to the authorized state bodies of the member states of the Commodity nomenclature of foreign economic activity and explanations to it;

     6) other functions necessary for conducting the Commodity nomenclature of foreign economic activity.

6. The procedure for the Commission's management of the Commodity Nomenclature of Foreign Economic Activity, including amendments to it and explanations to it, as well as interaction on these issues between the Commission and authorized state bodies of the member States, shall be determined by the Commission.

Article 20. Classification of goods

     1. The declarant and other persons classify goods in accordance with the Commodity Nomenclature of foreign economic activity during customs declaration and in other cases when, in accordance with international treaties and acts in the field of customs regulation, the customs authority is notified of the product code in accordance with the Commodity Nomenclature of foreign economic activity.

     In the case of a customs declaration, goods are not classified if, in accordance with this Code, information about the product code in accordance with the Commodity Nomenclature of Foreign Economic Activity is not subject to indication in the customs declaration.

     Verification of the correctness of the classification of goods is carried out by the customs authorities.

     2. The Customs authority shall classify goods in the following cases::

     1) identification by the customs authority both before and after the release of goods of their incorrect classification during customs declaration. In this case, the customs authority decides on the classification of goods. The form of the decision on the classification of goods, the procedure and timing of its adoption are established in accordance with the legislation of the Member States on customs regulation.;

     2) calculation of customs duties, taxes, special, anti-dumping, countervailing duties payable:

      in accordance with Article 56, paragraph 5 of Article 72, paragraph 11 of Article 137, paragraph 12 of Article 198, paragraph 9 of Article 208, paragraph 6 of Article 216 and Article 315 of this Code;

      upon the occurrence of the circumstances specified in paragraph 4 of Article 91, paragraph 3 of Article 97, paragraph 4 of Article 103, paragraph 5 of Article 153, paragraph 8 of Article 279, paragraph 4 of Article 280, paragraph 4 of Article 284, paragraphs 3 and 8 of Article 295 and paragraph 3 of Article 309 of this Code;

      if the declarant fails to perform the actions specified in paragraph 9 of Article 117 of this Code;

     3) other cases stipulated by this chapter.

     3. If, when classifying goods in the cases provided for in subparagraph 2 of paragraph 2 of this Article, the customs authority does not have accurate information about the characteristics of the goods, their names or other information necessary for classifying goods at the level of 10 characters, it is allowed to determine the goods code in accordance with the Commodity Nomenclature of foreign economic activity at the level of at least the first 4 characters. based on the available information about the characteristics of the product that affect the classification features.

     4. The codes of goods indicated in commercial, transport (shipping) and (or) other documents, as well as in conclusions, certificates, examination certificates issued by expert institutions, are not mandatory for the classification of goods.

Article 21. Decisions on the classification of goods, decisions and clarifications on the classification of certain types of goods made by customs authorities

     1. At the request of individuals, customs authorities may classify goods prior to their customs declaration by making preliminary decisions on the classification of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity (hereinafter referred to as preliminary decisions on the classification of goods) and decisions on the classification of goods transported across the customs border of the Union in an unassembled or disassembled form, including incomplete or incomplete the view.

     2. Preliminary decisions on the classification of goods are made in accordance with this chapter.

     3. Decisions on the classification of goods transported across the customs border of the Union in an unassembled or disassembled form, including in an incomplete or incomplete form, shall be taken in accordance with the form, procedure and time limits established in accordance with the legislation of the Member States on customs regulation.

      The list of goods in respect of which the customs authorities take the specified decisions on the classification of goods for the purpose of customs declaration with the specifics defined in Article 117 of this Code shall be determined by the Commission and the legislation of the Member States in the cases provided for by the Commission.

     4. Preliminary decisions on the classification of goods shall be applied in the territory of the Member State whose customs authorities have adopted such preliminary decisions on the classification of goods, and in the case provided for in the second paragraph of this paragraph, also in the territories of other Member States. During the customs declaration of goods, information on the codes of goods in accordance with the Commodity Nomenclature of foreign economic activity is indicated in the declarations of goods in accordance with the preliminary decisions on the classification of goods.

     During the customs declaration in accordance with the customs procedure of customs transit of goods that are transported across the customs border of the Union in an unassembled or disassembled form, including in an incomplete or incomplete form, and which are transported across the customs border of the Union for a certain period of time by one or more vehicles, in respect of which preliminary decisions on the classification of goods have been taken, information about the codes of goods may be indicated in accordance with the Commodity Nomenclature of foreign economic activity, specified in such preliminary decisions on the classification of goods.

     5. Decisions on the classification of goods transported across the customs border of the Union in an unassembled or disassembled form, including in an incomplete or incomplete form, are applied in the territory of the Member State whose customs authorities have made such decisions.

     Decisions on the classification of goods transported across the customs border of the Union in an unassembled or disassembled form, including in an incomplete or incomplete form, are also applied in the territories of other Member States during the customs declaration in accordance with the customs procedure for customs transit of components of goods transported across the customs border of the Union in an unassembled or disassembled form, including in the incomplete or incomplete form specified in such decisions, which are transported across the customs border of the Union during the validity period of these decisions by one or more vehicles and proceed to the Member State whose customs authorities have made such decisions. During the customs declaration of components of such goods, transit declarations may contain information about the codes of goods in a complete or completed form in accordance with the Commodity Nomenclature of Foreign Economic Activity in accordance with decisions taken on the classification of goods transported across the customs border of the Union in an unassembled or disassembled form, including incomplete or incomplete form.

     6. In order to ensure the uniform application of the Commodity Nomenclature of foreign economic activity, the customs authorities defined by the legislation of the Member States on customs regulation may make decisions and provide explanations on the classification of certain types of goods in accordance with the procedure established by the legislation of the Member States on customs regulation. The Customs authorities shall ensure the publication of such decisions and clarifications.

     These decisions and clarifications are mandatory for the classification of goods in the territory of the Member State, the customs authority of which they were adopted.

     7. For the purposes of applying the provisions of this chapter, a separate type of goods is understood to be a set of goods that have common classification features that allow goods with specific names, specific brands, models, articles, modifications and other similar individual characteristics to be classified into one code in accordance with the Commodity Nomenclature of Foreign Economic Activity.

Article 22. Decisions and clarifications of the Commission on the classification of certain types of goods

     1. In order to ensure the uniform application of the Commodity Nomenclature of foreign Economic Activity, the Commission makes decisions on the classification of certain types of goods based on proposals from customs authorities.

      If the Commission identifies different classifications of goods in the preliminary decisions on the classification of goods made by the customs authorities, in decisions or clarifications on the classification of certain types of goods made (given) by the customs authorities in accordance with paragraph 6 of Article 21 of this Code, the Commission makes decisions on the classification of certain types of goods on its own initiative.

     2. Decisions on the classification of certain types of goods are made in the form of Commission decisions.

      3. From the date of entry into force of the Commission's decision taken in accordance with this Article, decisions and clarifications on the classification of certain types of goods adopted (given) by customs authorities in accordance with paragraph 6 of Article 21 of this Code in respect of the types of goods on which the Commission's decision was taken shall not apply and are subject to cancellation. Decisions on the cancellation of decisions and clarifications on the classification of certain types of goods adopted (given) by customs authorities in accordance with paragraph 6 of Article 21 of this Code shall enter into force from the date of entry into force of the Commission's decision adopted in accordance with this Article.

     4. The decisions of the Commission adopted in accordance with this article shall be deemed invalid or subject to change on the following grounds:

     1) changes in the Commodity nomenclature of foreign economic activity;

     2) identification of errors made when making such Commission decisions that do not affect the classification of certain types of goods in accordance with the Commodity Nomenclature of foreign Economic Activity, for example, typos, technical errors, etc.;

3) obtaining additional information about certain types of goods specified in the Commission's decision, affecting the codes of certain types of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity, the description of certain types of goods and the application of the Basic Rules for Interpreting the Commodity Nomenclature of Foreign Economic Activity;

     4) recognition by the Court of the Eurasian Economic Union of the Commission's decision taken in accordance with this Article or its individual provisions as inconsistent with the Treaty on the Union, international treaties within the Union and (or) decisions of the Union's bodies.

     5. The procedure for preparing Commission decisions on the classification of certain types of goods, including the rules for submitting proposals to the Commission by the customs authorities on the adoption of such decisions, their consideration by the Commission, and approval by the customs authorities of draft Commission decisions prepared in accordance with the second paragraph of paragraph 1 of this Article, shall be determined by the Commission.

     6. According to the proposals of the customs authorities, the Commission clarifies the classification of certain types of goods.

     Clarifications on the classification of certain types of goods are accepted in the form of recommendations from the Commission.

      Clarifications on the classification of certain types of goods shall be accepted if the customs authorities designated in accordance with paragraph 6 of Article 21 of this Code have a common opinion on the classification of such goods in accordance with the Commodity Nomenclature of Foreign Economic Activity.

     The procedure for preparing explanations to the Commission on the classification of certain types of goods, including the rules for submitting proposals to the Commission by the customs authorities on giving such explanations, their consideration by the Commission, and coordination with the customs authorities of draft such explanations, is determined by the Commission.

Article 23. The procedure for making a preliminary decision on the classification of goods

      1. The procedure for making a preliminary decision on the classification of goods is determined by this Article and Articles 24-27 of this Code, and in the part not regulated by these articles - in accordance with the legislation of the Member States on customs regulation.

     2. A preliminary decision on the classification of goods is made by the customs authorities defined by the legislation of the Member States on customs regulation.

     3. A preliminary decision on the classification of goods is made by the customs authority of the Member State in which the goods will be released when they are placed under the customs procedure, with the exception of the customs procedure of customs transit.

     4. A preliminary decision on the classification of goods is made for each product name, which includes a specific brand, model, article and modification.

     5. The form of the preliminary decision on the classification of goods, the procedure for completing it and making changes (additions) to such a preliminary decision on the classification of goods shall be determined by the Commission.

     6. In case of loss of the preliminary decision on the classification of the goods by the person who received it, this person is given a duplicate of such a preliminary decision on the classification of the goods.

Article 24. Application for a preliminary decision on the classification of goods

     1. A preliminary decision on the classification of goods is made by the customs authority on the basis of an application from a person (hereinafter referred to in this chapter as the applicant) submitted in the form of an electronic document or a paper document.

     2. The application for making a preliminary decision on the classification of goods must contain the full commercial name, brand name (trademark), the main technical and commercial characteristics of the goods and other information that allows unambiguous classification of the goods. If necessary, samples and (or) samples of the goods, photographs, drawings, drawings, product passports and other documents necessary for making a preliminary decision on the classification of the goods are submitted.

     3. If the information provided by the applicant is insufficient to make a preliminary decision on the classification of the goods, the customs authority, no later than 30 calendar days from the date of registration with the customs authority of the application for a preliminary decision on the classification of the goods, sends the applicant a request for additional information. The legislation of the Member States on customs regulation may set a shorter period for sending such a request.

     Additional information must be provided no later than 60 calendar days from the date of registration by the customs authority of the request for additional information sent to the applicant.

     If the additional information is not provided within the prescribed time, or the additional information provided does not contain information allowing for a preliminary decision on the classification of the goods, the customs authority refuses to make such a preliminary decision on the classification of the goods and notifies the applicant thereof, indicating the reasons for the refusal.

Article 25. The period of acceptance and validity of the preliminary decision on the classification of goods

     1. A preliminary decision on the classification of goods is made no later than 90 calendar days from the date of registration by the customs authority of an application for a preliminary decision on the classification of goods.

     The legislation of the Member States on customs regulation may establish a shorter period for making a preliminary decision on the classification of goods.

      If it is necessary to provide additional information in accordance with paragraph 3 of Article 24 of this Code, the period specified in paragraph one of this paragraph or established in accordance with paragraph two of this paragraph shall be suspended from the date of registration by the customs authority of the request for additional information sent to the applicant and resumed from the date of receipt by the customs authority of additional information.

     2. The preliminary decision on the classification of goods is valid for 3 years from the date of its adoption, unless the legislation of the Member States on customs regulation establishes a longer period of validity of the preliminary decision on the classification of goods.

Article 26. Making changes to the preliminary decision on the classification of goods, termination of its validity or recall

     1. The customs authority shall take a decision on amendments to the preliminary decision on the classification of goods adopted by it, as well as a decision on termination or a decision on revocation of the preliminary decision on the classification of goods adopted by it or a subordinate customs authority.

     2. The decision to amend the preliminary decision on the classification of goods is made if the customs authority or the applicant identifies errors that were made when making this preliminary decision on the classification of goods and which do not affect information about the product code in accordance with the Commodity Nomenclature of foreign Economic Activity.

     The decision to amend the preliminary decision on the classification of goods shall enter into force from the date of adoption of such a preliminary decision on the classification of goods.

     3. The decision to terminate the preliminary decision on the classification of goods is made in the following cases::

     1) the customs authority has established that in order to make this preliminary decision on the classification of goods, the applicant has submitted documents containing false and (or) incomplete information, forged documents or false and (or) incomplete information; 2) the customs authority has identified errors that were made when making this preliminary decision on the classification of goods and that affect information about the product code in accordance with the Commodity Nomenclature of foreign economic activity.

     4. A decision to terminate a preliminary decision on the classification of goods in the case specified in subparagraph 1 of paragraph 3 of this article shall enter into force from the date of adoption of such a preliminary decision on the classification of goods.

     The decision to terminate the preliminary decision on the classification of goods in the case specified in subparagraph 2 of paragraph 3 of this Article shall enter into force from the date of the adoption of this decision on the termination of the preliminary decision on the classification of goods.

     5. When making a decision to terminate the preliminary decision on the classification of goods in the case specified in subparagraph 2 of paragraph 3 of this Article, the customs authority that issued the preliminary decision on the classification of goods, no later than 10 working days from the date of the decision to terminate the preliminary decision on the classification of goods, shall make a new preliminary decision on the classification of goods based on the information provided by submitted by the applicant when submitting an application for a preliminary decision on the classification of the product, the validity of which has been terminated. Such a new preliminary decision on the classification of goods shall enter into force from the date of its adoption.

     6. The decision to revoke the preliminary decision on the classification of goods is made in the following cases::

     1) changes have been made to the Commodity Nomenclature of foreign economic Activity affecting the classification of the product in respect of which this preliminary decision on the classification of the product has been made;

     2) The Commission has adopted a decision on the classification of certain types of goods, entailing a change in the classification of the goods specified in this preliminary decision on the classification of goods;

      3) the customs authorities have adopted decisions or provided explanations on the classification of certain types of goods in accordance with paragraph 6 of Article 21 of this Code, entailing a change in the classification of goods specified in this preliminary decision on the classification of goods.;

     4) The World Customs Organization has adopted decisions on the classification of goods applied by the Member States.

7. The decision to revoke the preliminary decision on the classification of goods in the cases provided for in subparagraphs 1 and 2 of paragraph 6 of this Article shall be taken by the customs authority no later than 30 calendar days from the date of the official publication of the relevant decision of the Commission and shall enter into force from the date of entry into force of such decision of the Commission.

      The decision to revoke the preliminary decision on the classification of goods in the cases provided for in subparagraph 3 of paragraph 6 of this Article shall be taken by the customs authority no later than 30 calendar days from the date of the official publication of the relevant decisions or clarifications on the classification of certain types of goods adopted (given) by the customs authorities in accordance with paragraph 6 of Article 21 of this Code, and shall enter into force effective simultaneously with such decisions or clarifications on the classification of certain types of goods.

     The time limits for the adoption by the customs authority of a decision to revoke a preliminary decision on the classification of goods in the case provided for in subparagraph 4 of paragraph 6 of this Article and its entry into force shall be established by the legislation of the Member States on customs regulation.

     8. A decision to amend a preliminary decision on the classification of goods, a decision to terminate a preliminary decision on the classification of goods, or a decision to revoke a preliminary decision on the classification of goods shall be sent to the applicant indicating the reasons for such decisions, and shall also be notified to the customs authorities no later than the day following the day such decisions are made.

Article 27. Publicity of preliminary decisions on the classification of goods

     Information from the preliminary decisions on the classification of goods, with the exception of information constituting state, commercial, banking and other legally protected secrets (secrets), or other confidential information concerning the person concerned, is posted on the official website of the Union on the Internet.

     The procedure for sending such information to the Commission by the Customs authorities, including the technical conditions for submitting information, is determined by the Commission.

Chapter 4 Origin of goods

Article 28. Determination of the origin of goods

     1. The determination of the origin of goods imported into the customs territory of the Union shall be carried out for the purposes and in accordance with the rules for determining the origin of goods provided for in accordance with the Treaty on the Union (hereinafter referred to as the rules for determining the origin of imported goods).

     2. The determination of the origin of goods exported from the customs territory of the Union is carried out according to the rules established by the Commission, unless other rules are established by international treaties within the Union, international treaties of the Union with a third party, or international treaties of the member States with a third party (hereinafter referred to as the rules for determining the origin of exported goods).

Article 29. Confirmation of the origin of goods and documents on the origin of goods

     1. The origin of goods is confirmed in all cases where the application of customs and tariff regulation measures, prohibitions and restrictions, and measures to protect the domestic market depends on the origin of the goods, with the exception of the cases provided for in paragraph 2 of this article.

     2. Confirmation of the origin of goods is not required in the following cases:

     1) goods imported into the customs territory of the Union are placed under the customs procedure of customs transit;

      2) goods are transported across the customs border of the Union in accordance with Chapter 37 of this Code;

     3) other cases stipulated by the rules for determining the origin of imported goods or the rules for determining the origin of exported goods.

     3. Regardless of the provisions of paragraph 2 of this Article, the origin of goods is confirmed if the customs authority finds signs that the goods originate from such a country (group of countries, customs union of countries, region or part of the country), goods originating from which are prohibited.:

     1) to be imported into the customs territory of the Union or into the territory of a member State in accordance with the prohibitions and restrictions established in accordance with the Treaty on the Union;

     2) for export from the customs territory of the Union or from the territory of a member State in accordance with the prohibitions and restrictions established in accordance with the Treaty on the Union;

     3) to be imported into the territory of a Member State in accordance with the legislation of that Member State;

     4) transit through the territory of a Member State in accordance with the international treaties of that Member State with a third party.

     4. If the goods specified in subitems 1-3 of paragraph 3 of this Article, prohibited in accordance with the legislation of a member state for importation into the territory of that Member State, are placed under the customs procedure of customs transit for transportation (transportation) through the customs territory of the Union to a Member state into whose territory the import of such goods is not prohibited confirmation of the origin of the goods is not required.

     5. In order to verify compliance with the legislation of a member State, the control over compliance of which is entrusted to the customs authorities, the customs authorities of a member State have the right to require, in cases and in accordance with the procedure established by the legislation of that member State, confirmation of the origin of goods, with the exception of goods placed under the customs procedure of customs transit for transportation (transportation) through the customs territory of the Union to another Member State.

     6. A document of origin is a declaration of origin or a certificate of origin. The origin of the goods is confirmed by a declaration of origin or a certificate of origin in accordance with the rules for determining the origin of imported goods or the rules for determining the origin of exported goods.

Article 30. Declaration of Origin

     1. Declaration of origin of goods is a commercial or any other document related to the goods and containing information about the origin of the goods declared by the manufacturer, seller or sender of the country (group of countries, customs union of countries, region or part of the country) of origin of the goods or the country (group of countries, customs union of countries, region or part of the country) of export the product.

     2. If it is established that the declared information about the origin of the goods in the declaration of origin is based on criteria other than those established by the rules for determining the origin of imported goods or the rules for determining the origin of exported goods, such a declaration of origin is not considered as a document on the origin of the goods.

Article 31. Certificate of origin of goods

     1. Certificate of origin of goods is a document of a certain form certifying the origin of goods and issued by an authorized state body or an authorized organization of a country (group of countries, customs union of countries, region or part of the country) of origin of goods or, in cases established by the rules for determining the origin of imported goods or the rules for determining the origin of exported goods, a country (group countries, customs union of countries, region or part of the country) exporting the goods.

     The requirements for a certificate of origin, including the procedure for its registration and/or filling in, are established by the rules for determining the origin of imported goods or the rules for determining the origin of exported goods.

     2. If the information on the origin of the goods in the certificate of origin is based on criteria other than those established by the rules for determining the origin of imported goods or the rules for determining the origin of exported goods, such a certificate of origin is not considered as a document on the origin of the goods.

     3. When goods are exported from the customs territory of the Union, a certificate of origin is issued by authorized state bodies or authorized organizations of the member States if a certificate of origin is required under the terms of the contract, according to the rules of the country (group of countries, customs union of countries, region or part of the country) of import of goods, or if the certificate of origin is provided for by the rules for determining the origin of the exported goods.

     Authorized state bodies or authorized organizations of the Member States that issued the certificate of origin of the goods are required to keep a copy of it and other documents on the basis of which the origin of the goods is determined for at least 3 years from the date of issue of the certificate of origin.

     4. A certificate of origin of goods shall not be considered as a document of origin of goods if the certificate of origin of goods is issued in violation of the requirements for the procedure for its registration and (or) filling established by the rules for determining the origin of imported goods or the rules for determining the origin of exported goods.

Article 32. Preliminary decisions on the origin of goods imported into the customs territory of the Union

     1. In order to reduce the time required for customs operations during customs declaration, upon the application of persons, the customs authorities make preliminary decisions on the origin of goods imported into the customs territory of the Union (hereinafter referred to in this chapter as preliminary decisions on the origin of goods), prior to the customs declaration of such goods.

2. Preliminary decisions on the origin of goods shall be applied in the territory of the Member State, the customs authorities of which have taken such preliminary decisions on the origin of goods, during the period of validity of such preliminary decisions on the origin of goods. In the case of the customs declaration of goods in respect of which preliminary decisions on the origin of the goods have been taken, information on their origin shall be indicated in the declarations for the goods in accordance with the preliminary decisions on the origin of the goods.

Article 33. The procedure for making a preliminary decision on the origin of the goods

      1. The procedure for making a preliminary decision on the origin of goods is determined by this Article and Articles 34-36 of this Code, and in the part not regulated by these articles, in accordance with the legislation of the Member States on customs regulation.

     2. A preliminary decision on the origin of the goods is made by the customs authorities defined by the legislation of the Member States on customs regulation.

     3. A preliminary decision on the origin of the goods is made by the customs authority of the Member State in which the goods will be released when they are placed under the customs procedure, with the exception of the customs procedure of customs transit.

     4. A preliminary decision on the origin of the goods is made for each item imported into the customs territory of the Union from a specific country.

     5. The form of the preliminary decision on the origin of the goods, the procedure for filling it out and making changes (additions) to such a preliminary decision on the origin of the goods shall be determined by the Commission.

     6. In case of loss of the preliminary decision on the origin of the goods by the person who received it, this person is given a duplicate of such a preliminary decision on the origin of the goods.

Article 34. Application for a preliminary decision on the origin of the goods

     1. A preliminary decision on the origin of goods is made by the customs authority on the basis of an application from a person (hereinafter referred to in this chapter as the applicant) submitted in the form of an electronic document or a paper document.

     2. The application for making a preliminary decision on the origin of the goods must contain information about:

     1) the applicant (name and address);

     2) product (full commercial name, brand name (trademark), main technical and commercial characteristics (functional purpose, grade, brand, model, article, description of individual and transport packaging), code in accordance with the Commodity Nomenclature of foreign economic activity, cost);

     3) the materials from which the goods are made, their origin, codes in accordance with the Harmonized Commodity Description and Coding System, cost;

     4) production and technological operations performed for the manufacture of goods.

     3. The application for a preliminary decision on the origin of the goods shall be accompanied by examination certificates of the chambers of commerce and industry and (or) other expert organizations of the country (group of countries, customs union of countries, region or part of the country) of the manufacturer of the goods and a certificate of origin for which a preliminary decision on the origin of the goods is being made.

     The application for a preliminary decision on the origin of the goods may be accompanied by other documents confirming the information indicated therein: test reports, expert opinions of expert organizations, which contain the results of the study of the goods, documents confirming the transaction involving the movement of goods across the customs border of the Union, cost calculations of manufactured goods, commercial invoices, accounting documents, a detailed description of the technological process of manufacturing the product and other documents indicating that, that the product has been fully received, produced, or sufficiently processed in the territory of the country (group of countries, customs union of countries, region, or part of the country) of origin, photographs, drawings, drawings, product passports, and other documents necessary for making a preliminary decision on the origin of the product. Samples and (or) samples of the goods may also be attached to the application for making a preliminary decision on the origin of the goods.

     The customs authority has the right to request the translation of the information contained in the documents attached to the application for making a preliminary decision on the origin of the goods, drawn up in a language other than the official language of the Member State to which the application was submitted.

     4. If the information provided by the applicant is insufficient to make a preliminary decision on the origin of the goods, the customs authority, no later than 30 calendar days from the date of registration with the customs authority of the application for a preliminary decision on the origin of the goods, sends the applicant a request for additional information. The legislation of the Member States on customs regulation may set a shorter period for sending such a request.

     Additional information must be provided no later than 60 calendar days from the date of registration by the customs authority of the request for additional information sent to the applicant.

     If the additional information is not provided within the prescribed period or the additional information provided does not contain information that allows making a preliminary decision on the origin of the goods, the customs authority refuses to make such a preliminary decision on the origin of the goods and notifies the applicant about it, indicating the reasons for the refusal.

     5. If, when making a preliminary decision on the origin of the goods, signs are found that the submitted certificate of origin is inauthentic and (or) contains false information, the customs authority has the right to send such a certificate of origin to the state body (authorized organization) that issued and (or) authorized to verify the certificate of origin, for verification of such a certificate of origin.

     If the state body (authorized organization) that issued and/or authorized to verify the certificate of origin confirms that the certificate of origin is not authentic and/or contains false information, the customs authority refuses to make a preliminary decision on the origin of the goods and notifies the applicant of this, indicating the reasons for the refusal.

Article 35. The period of acceptance and validity of the preliminary decision on the origin of the goods

     1. A preliminary decision on the origin of the goods is made no later than 90 calendar days from the date of registration by the customs authority of an application for a preliminary decision on the origin of the goods.

     The legislation of the Member States on customs regulation may establish a shorter period for making a preliminary decision on the origin of goods.

      If it is necessary to provide additional information in accordance with paragraph 4 of Article 34 of this Code, or in the case of sending a certificate of origin for verification in accordance with paragraph 5 of Article 34 of this Code, within the period specified in paragraph one of this paragraph or established in accordance with paragraph two of this paragraph., It is suspended from the date of registration by the customs authority of a request sent to the applicant for the need to provide additional information or from the date of sending a certificate of origin for verification and is resumed from the date of receipt by the customs authority of additional information or a response from the state body (authorized organization) that issued and (or) authorized to verify the certificate of origin.

     When the customs authority sends a certificate of origin of goods for verification in accordance with paragraph 5 of Article 34 of this Code, the customs authority shall notify the applicant of the suspension of the period specified in paragraph one of this paragraph or established in accordance with paragraph two of this paragraph.

     2. The preliminary decision on the origin of the goods is valid for the duration of the certificate of origin on the basis of which such a preliminary decision was made.

Article 36. Modification of the preliminary decision on the origin of the goods, termination of its validity or recall

     1. A customs body shall take a decision to amend a preliminary decision on the origin of goods taken by it, as well as a decision to terminate or revoke a preliminary decision on the origin of goods taken by it or a subordinate customs body.

     2. The decision to amend the preliminary decision on the origin of the goods is made if the customs authority or the applicant identifies errors that were made when making this preliminary decision on the origin of the goods and which do not affect the information on the origin of the goods.

     The decision to amend the preliminary decision on the origin of the goods shall enter into force from the date of adoption of this preliminary decision on the origin of the goods.

     3. The decision to terminate the preliminary decision on the origin of the goods is made in the following cases::

     1) the customs authority has established that in order to make this preliminary decision on the origin of the goods, the applicant has submitted documents containing false and (or) incomplete information, forged documents or false and (or) incomplete information;

     2) the customs authority has identified errors that were made when making this preliminary decision on the origin of the goods and which affect the information on the origin of the goods.

4. A decision to terminate a preliminary decision on the origin of goods in the case specified in subparagraph 1 of paragraph 3 of this article shall enter into force from the date of adoption of this preliminary decision on the origin of goods.

     The decision to terminate the preliminary decision on the origin of the goods in the case specified in subparagraph 2 of paragraph 3 of this Article shall enter into force from the date of the adoption of this decision on the termination of the preliminary decision on the origin of the goods.

     5. When making a decision to terminate the preliminary decision on the origin of goods in the case specified in subparagraph 2 of paragraph 3 of this Article, the customs authority that issued the preliminary decision on the origin of goods, no later than 10 working days from the date of the decision to terminate the preliminary decision on the origin of goods, shall make a new preliminary decision on the origin of goods based on the information provided by submitted by the applicant when submitting an application for a preliminary decision on the origin of the goods, the validity of which has been terminated. Such a new preliminary decision on the origin of the goods shall enter into force from the date of its adoption.

     6. A decision to revoke a preliminary decision on the origin of goods is taken if changes have been made to the rules for determining the origin of imported goods in terms of the criteria for determining the origin of goods affecting the determination of the origin of goods for which a preliminary decision on the origin of goods has been made.

     The decision to revoke the preliminary decision on the origin of the goods shall enter into force from the date of entry into force of the said amendments to the rules for determining the origin of imported goods.

     7. The decision to amend the preliminary decision on the origin of the goods, the decision to terminate the preliminary decision on the origin of the goods, the decision to revoke the preliminary decision on the origin of the goods shall be sent to the applicant indicating the reasons for such decisions, and shall also be notified to the customs authorities no later than the day following the day of such decisions.

Chapter 5 Customs value of goods

Article 37. Definitions

     For the purposes of this chapter, concepts are used that mean the following:

     "related persons" - persons who meet at least one of the following conditions:

     They are employees or directors (managers) of each other's organizations.;

     They are legally recognized business partners, that is, they are bound by contractual relations, act for profit and jointly bear the costs and losses associated with the implementation of joint activities.;

     They are an employer and an employee.;

     any person directly or indirectly owns, controls, or holds 5 percent or more of the outstanding voting shares of both of them.;

     one of them directly or indirectly controls the other;

     both of them are directly or indirectly controlled by a third party.;

     Together, they directly or indirectly control a third party.;

     they are relatives or members of the same family.

     If persons are partners in a joint business or other activity and one of them is the exclusive (sole) agent, exclusive distributor or exclusive concessionaire of the other, however it may be presented, such persons should be considered interrelated for the purposes of this chapter if they meet at least one of the specified conditions.

     A person is considered to be controlling another person if he legally or practically has the ability to restrict or control the actions of this person.;

     "identical goods" are goods that are identical in all respects, including physical characteristics, quality, and reputation. Minor differences in appearance are not grounds for non-recognition of goods as identical, if otherwise these goods comply with the requirements provided for in this paragraph. Goods are not considered identical if they are not produced in the same country as the valued goods imported into the customs territory of the Union (hereinafter in this chapter - valued goods), or if in relation to these goods design, development, engineering, design work, decoration, design development, sketches and drawings and other Similar work was carried out in the customs territory of the Union. The concept of "produced" ("produced") in relation to goods also has the meanings of "extracted", "grown", "manufactured, including by assembling, assembling or disassembling goods". Identical goods produced by a person other than the manufacturer of the goods being evaluated are considered only if identical goods from the same manufacturer have not been identified or the available information is not considered acceptable for use.;

     "generally accepted accounting principles" is a system of accounting rules applied in accordance with the established procedure in the relevant state during the relevant period of time.;

     "homogeneous goods" are goods that are not identical in all respects, but have similar characteristics and consist of similar components, made of the same materials, which allows them to perform the same functions as the goods being evaluated and be commercially interchangeable with them. When determining whether goods are homogeneous, characteristics such as quality, reputation, and the presence of a trademark are taken into account. Goods are not considered homogeneous if they are not produced in the same country as the goods being evaluated, or if, in relation to these goods, design, development, engineering, design work, decoration, design development, sketches and drawings and other similar work were performed in the customs territory of the Union. The concept of "produced" ("produced") in relation to goods also has the meanings of "extracted", "grown", "manufactured, including by assembling, assembling or disassembling goods". Homogeneous goods produced by a person other than the manufacturer of the goods being evaluated are considered only if homogeneous goods from the same manufacturer have not been identified or the available information is not considered acceptable for use.;

     "goods of the same class or type" are goods that belong to the same group or series of goods, including identical and similar goods, and the manufacture of which belongs to the corresponding type of economic activity.

Article 38. General provisions on the customs value of goods

     1. The provisions of this chapter are based on the general principles and rules established by Article VII of the General Agreement on Tariffs and Trade of 1994 (GATT 1994) and the Agreement on the Application of Article VII of the General Agreement on Tariffs and Trade of 1994.

     2. The customs value of goods imported into the customs territory of the Union (hereinafter referred to in this Chapter as imported goods) shall be determined in accordance with this Chapter if, upon importation into the customs territory of the Union, the goods have crossed the customs border of the Union and for the first time a different customs procedure is applied for such goods than those specified in paragraph 3 of this Article.

      The customs value of imported goods shall be determined in accordance with this chapter also if the customs declaration of goods when placed under a different customs procedure than those specified in paragraph 3 of this Article is carried out with the specifics established by the legislation of the Member States in accordance with paragraph 8 of Article 104 of this Code, or with the specifics defined in Articles 114 and 116 of this Code.

     3. Regardless of the provisions of paragraph 2 of this Article, the customs value of goods shall not be determined when they are placed under the customs procedure of customs transit, the customs procedure of a customs warehouse, the customs procedure of destruction, the customs procedure of refusal in favor of the state or a special customs procedure.

     4. The customs value of goods exported from the customs territory of the Union shall be determined in accordance with the legislation on customs regulation of the Member State to whose customs authority the customs declaration of goods is carried out.

      5. The customs value of the goods specified in paragraph 1 of Article 199, paragraph two of paragraph 1, paragraphs 2 and 3 of Article 209 and paragraph two of paragraph 1, paragraphs 2 and 3 of Article 217 of this Code, as well as waste to be placed under customs procedures in accordance with Articles 170, 195 and 250 of this Code, is determined in in accordance with this chapter, taking into account the specifics determined by the Commission.

      6. For the purposes of calculating customs duties, taxes, special, anti-dumping, countervailing duties payable in accordance with Article 56 and paragraph 5 of Article 72, paragraph 11 of Article 137, paragraph 12 of Article 198 of this Code, the customs value of goods is determined in accordance with this Chapter, taking into account the specifics determined by the Commission.

      For the purposes of calculating customs duties, taxes, special, anti-dumping, countervailing duties payable upon the occurrence of the circumstances specified in paragraph 4 of Article 91, paragraph 3 of Article 97, paragraph 4 of Article 103, paragraph 5 of Article 153, paragraph 6 of Article 162, paragraph 3 of Article 241, paragraph 8 of Article 279, paragraph 4 Article 280, paragraph 4 of Article 284 and paragraph 3 of Article 309 of this Code, as well as circumstances determined in accordance with Article 254 of this Code by the Commission and the legislation of the Member States in cases provided for by the Commission, in which the obligation to pay customs duties and taxes is subject to fulfillment, the customs value of the goods is determined in accordance with this chapter and the provisions of these articles.

7. If the goods, with the exception of the goods specified in the second paragraph of paragraph 1 of Article 209 and the second paragraph of paragraph 1 of Article 217 of this Code, placed under one of the customs procedures provided for in this Code, are placed under another customs procedure or the same customs procedure, the customs value of such goods is the customs value of the goods determined when their first placement under a different customs procedure than those specified in paragraph 3 of this Article, and if the goods declaration has been amended in part, regarding information on the customs value of goods, - the customs value of the goods determined when making such changes.

     The customs value of goods when they are placed under customs procedures, with the exception of the customs procedure of re-export, for the completion of the customs procedure of the customs warehouse is determined in accordance with this chapter, taking into account the specifics determined by the Commission.

      8. The customs value of goods shall be determined in the currency of the Member State in which, in accordance with Article 61 and paragraph 7 of Article 74 of this Code, customs duties, taxes, special, anti-dumping, countervailing duties are payable.

     If, when determining the customs value of goods, it is required to convert a foreign currency into the currency of a member State, such recalculation shall be carried out at the exchange rate established (determined) in accordance with the legislation of that Member State (hereinafter referred to as the exchange rate) effective on the date of registration by the customs authority of the customs declaration, unless otherwise established by this Code.

     9. The determination of the customs value of goods should not be based on the use of arbitrary or fictitious customs values of goods.

     10. The customs value of goods and information related to its determination should be based on reliable, quantifiable and documented information.

     11. The procedures for determining the customs value of goods should be generally applicable, that is, they should not differ depending on the sources of supply of goods, including the origin of the goods, the type of goods, the participants in the transaction and other factors.

     12. Procedures for determining the customs value of imported goods should not be used to combat dumping.

     13. The provisions of this chapter may not be considered as limiting or calling into question the rights of customs authorities to verify the reliability or accuracy of any statement, document or declaration submitted to confirm the customs value of goods.

     14. The customs value of the goods shall be determined by the declarant, and if, in accordance with paragraph 2 of Article 52 and subject to paragraph 3 of Article 71 of this Code, customs duties, taxes, special, anti-dumping, countervailing duties are calculated by the customs authority, the customs value of the goods shall be determined by the customs authority.

     15. The basis of the customs value of imported goods should be, to the maximum extent possible, the value of the transaction with these goods in the meaning defined by Article 39 of this Code.

     If it is impossible to determine the customs value of imported goods based on the value of the transaction with them, the customs value of the goods shall be determined in accordance with Articles 41 and 42 of this Code, applied consistently. In this case, consultations may be held between the customs authority and the declarant in order to reasonably select the cost basis for determining the customs value of imported goods in accordance with Articles 41 and 42 of this Code. In the course of consultations, the customs authority and the declarant may exchange information available to them, subject to compliance with the laws of the Member States on trade secrets.

     Consultations are conducted in accordance with the legislation of the Member States on customs regulation.

     If it is impossible to determine the customs value of imported goods in accordance with Articles 41 and 42 of this Code, either the price at which the assessed, identical or similar goods were sold in the customs territory of the Union in accordance with Article 43 of this Code, or the estimated value of the goods in accordance with Article 44 of this Code. The declarant has the right to choose the order of application of these articles when determining the customs value of imported goods.

     If it is impossible to apply Articles 39, 41-44 of this Code to determine the customs value of imported goods, the customs value of the goods shall be determined in accordance with Article 45 of this Code.

     16. If, during the customs declaration of goods, the exact value of their customs value cannot be determined due to the fact that on the date of registration by the customs authority of the goods declaration in accordance with the terms of the transaction, according to which the goods are sold for export to the customs territory of the Union, there are no documents containing the exact information necessary for its calculation, it is allowed to postpone the determination of the exact value of the customs value of the goods. In this case, it is allowed to determine and declare the customs value of goods based on the documents and information available to the declarant (hereinafter referred to in this article as the preliminary value of the customs value of goods), as well as the calculation and payment of customs duties, taxes, special, anti-dumping, countervailing duties based on the declared preliminary value of the customs value of goods.

     The procedure for the deferred determination of the customs value of goods, including cases of deferred determination of the customs value of goods, the specifics of applying the transaction value method for imported goods when using the deferred determination of the customs value of goods, the specifics of the statement of information on the preliminary value of the customs value of goods, the procedure and timing of the statement of the exact value of the customs value of goods, the specifics of customs control The cost of goods is determined by the Commission and the legislation of the Member States in the following cases:, provided by the Commission.

     Payment of customs duties, taxes, special, anti-dumping, countervailing duties, additionally accrued based on the exact value of the customs value of the goods, is made no later than the deadline for the declaration of the exact value of the customs value of the goods.

     17. The Commission shall adopt acts aimed at ensuring the uniform application of the provisions of this chapter when applying methods for determining the customs value of imported goods, based on the relevant provisions of the Agreement on the Application of Article VII of the General Agreement on Tariffs and Trade of 1994, including explanatory notes thereto, as well as documents on the customs value of goods adopted by the Customs Valuation Committee of the World Trade Organization the Organization and the Technical Committee for Customs Assessment of the World Customs Organization.

     18. The provisions of this chapter shall not apply to goods for personal use transported across the customs border of the Union.

     19. Preliminary decisions on the application of methods for determining the customs value of imported goods may be taken if this is established by the legislation of the Member States on customs regulation. The procedure and conditions for the issuance by the authorized body of the Member State of a preliminary decision on the application of methods for determining the customs value of imported goods, as well as the procedure and time limits for the application of such a preliminary decision are established by the legislation of the Member State on customs regulation.

Article 39. Method of transaction value for imported goods (method 1)

     1. The customs value of imported goods is the value of the transaction with them, that is, the price actually paid or payable for these goods when they are sold for export to the customs territory of the Union and supplemented in accordance with Article 40 of this Code, subject to the following conditions:

     1) there are no restrictions on the rights of the buyer to use and dispose of the goods, with the exception of restrictions that:

     They limit the geographical region in which goods can be resold.;

     they do not significantly affect the cost of goods;

     established by acts of the Union's bodies or legislation of the Member States;

     2) the sale of goods or their price does not depend on any conditions or obligations, the impact of which on the price of goods cannot be quantified;

     3) no part of the income or proceeds from the subsequent sale, disposal in any other way, or use of goods by the buyer is owed directly or indirectly to the seller, except in cases where additional charges may be made in accordance with Article 40 of this Code.;

     4) the buyer and seller are not related persons, or the buyer and seller are related persons in such a way that the transaction value of the imported goods is acceptable for customs purposes in accordance with paragraph 4 of this Article.

     2. If at least one of the conditions specified in paragraph 1 of this article is not fulfilled, the price actually paid or payable is not acceptable for determining the customs value of imported goods and method 1 is not applied.

     3. The price actually paid or payable for imported goods is the total amount of all payments for these goods made or to be made by the buyer directly to the seller or another person in favor of the seller. In this case, payments can be made directly or indirectly in any form that is not prohibited by the legislation of the Member States.

If the declared goods are part of a larger number of the same goods purchased within the framework of a single transaction, the price actually paid or payable for the declared goods is determined in the same ratio (proportion) in which the number of declared goods and the total number of purchased goods are correlated.

     4. The fact of the relationship between the seller and the buyer in itself should not be the basis for recognizing the value of the transaction as unacceptable for determining the customs value of imported goods. In this case, the circumstances surrounding the sale should be analyzed. If the specified relationship did not affect the price actually paid or payable, the transaction value is considered acceptable for determining the customs value of imported goods.

     5. If the seller and the buyer are related persons and, on the basis of information provided by the declarant or otherwise obtained by the customs authority, the customs authority finds signs that the relationship between the seller and the buyer has affected the price actually paid or payable, the customs authority shall inform the declarant in writing or electronically of these signs.. In this case, the customs authority conducts customs control, including an analysis of the circumstances surrounding the sale. The declarant has the right to prove that there is no influence of the relationship between the seller and the buyer on the price actually paid or payable in one of the following ways:

     1) submission of additional documents and information, including those additionally requested by the customs authority, characterizing (reflecting) the circumstances surrounding the sale. In order to determine the impact of the relationship between the seller and the buyer on the price actually paid or payable, the customs authority, when analyzing the circumstances surrounding the sale, considers all the terms of the transaction, including the way in which the buyer and seller organize their commercial relations, and how the price in question was set. If, as a result of the analysis, the customs authority has established that the buyer and seller, being interrelated persons, mutually sell and buy goods on the same terms, including at comparable prices (that is, at prices of the same level), as if they were not interrelated persons, this fact is proof that that the relationship between the seller and the buyer did not affect the price actually paid or payable;

     2) submission of documents and information confirming that the transaction value of imported goods is close to one of the following verification values that take place during the same or corresponding time period in which the goods were imported into the customs territory of the Union:

     the transaction value of identical or similar goods when selling such goods to buyers who are not related to the seller for export to the customs territory of the Union;

     the customs value of identical or similar goods determined in accordance with Article 43 of this Code;

     the customs value of identical or similar goods determined in accordance with Article 44 of this Code.

     6. If the customs authority has sufficient information that one of the verification values specified in subparagraph 2 of paragraph 5 of this Article is close to the transaction value of imported goods, it should not request additional information from the declarant proving that the transaction value of imported goods is close to this verification value.

     7. When the customs authority compares the verification values specified in subparagraph 2 of paragraph 5 of this Article with the value of the transaction with imported goods, the information provided by the declarant on differences in commercial sales levels, in the quantity of goods, in additional charges specified in Article 40 of this Code, as well as on differences in costs usually borne by the seller, shall be taken into account. in sales, when the seller and the buyer are not related persons, compared to the costs incurred by the seller in sales, when the seller and the buyer are interrelated persons.

     8. The verification values specified in subparagraph 2 of paragraph 5 of this Article are used on the initiative of the declarant and solely for comparison purposes in accordance with paragraph 7 of this Article and cannot be used as a basis for determining the customs value of imported goods.

     9. The price actually paid or payable for imported goods refers to goods transported across the customs border of the Union, and therefore dividends or other payments transferred by the buyer to the seller, if they are not related to the imported goods, are not included in the customs value of the imported goods.

Article 40. Additional charges to the price actually paid or payable for imported goods

     1. When determining the customs value of imported goods based on the transaction value, the following additional charges are added to the price actually paid or payable for these goods:

     1) expenses in the amount in which they are incurred or are to be incurred by the buyer, but are not included in the price actually paid or payable for imported goods, which include:

     a) remuneration to intermediaries (agents) and remuneration to brokers, with the exception of remuneration for purchase, paid by the buyer to his agent (intermediary) for the provision of services related to the purchase of imported goods outside the customs territory of the Union.;

     b) the costs of packaging, if for customs purposes it is considered as a single unit with imported goods;

     c) the costs of packaging imported goods, including the cost of packaging materials and packaging work;

     2) the appropriately distributed cost of the following goods and services, directly or indirectly provided by the buyer free of charge or at a reduced price for use in connection with the production and sale of imported goods for export to the customs territory of the Union, in an amount not included in the price actually paid or payable for imported goods:

     a) raw materials, materials, parts, semi-finished products and other goods from which the imported goods are made (consist);

     b) tools, stamps, molds and other similar goods used in the manufacture of imported goods;

     c) materials consumed in the production of imported goods;

     d) design, development, engineering, design work, decoration, design, sketches and drawings made outside the customs territory of the Union and necessary for the production of imported goods;

     3) a part of the income (revenue) received as a result of the subsequent sale, disposal in another way, or use of imported goods, which is directly or indirectly owed to the seller;

     4) the costs of transportation (transportation) of imported goods to the place of arrival of such goods in the customs territory of the Union, and if the Commission determines other places depending on the type of transport by which the goods are transported and the specifics of such transportation (transportation), to the place determined by the Commission;

     5) the costs of loading, unloading or reloading imported goods and carrying out other operations related to their transportation (transportation) to the place of arrival of such goods in the customs territory of the Union, and if the Commission, depending on the type of transport by which the imported goods are transported and the specifics of their transportation (transportation), determines other places, - to a place determined by the Commission;

     6) insurance expenses in connection with the operations specified in subitems 4 and 5 of this paragraph;

     7) royalties and other similar payments for the use of intellectual property objects, including royalties, payments for patents, trademarks, copyrights, which relate to imported goods and which are directly or indirectly produced or should be made by the buyer as a condition of sale of imported goods for export to the customs territory of the Union, in an amount not included in the the price actually paid or payable for these goods. When determining the customs value of imported goods, they should not be added to the price actually paid or payable.:

     a) payments for the right to reproduce (replicate) imported goods in the customs territory of the Union;

     b) payments for the right to distribute or resell imported goods, if such payments are not a condition for the sale of imported goods for export to the customs territory of the Union.

     2. The customs value of imported goods should not include the following expenses, provided that they are isolated from the price actually paid or payable, declared by the declarant and documented by him:

     1) expenses incurred after the importation of goods into the customs territory of the Union for construction, erection, assembly, installation, maintenance or provision of technical assistance in respect of such goods as industrial installations, machinery or equipment;

     2) the costs of transportation (transportation) of imported goods through the customs territory of the Union from the place of arrival of such goods in the customs territory of the Union, and if the Commission determines other places depending on the type of transport by which the goods are transported and the specifics of such transportation (transportation), from the place determined by the Commission;

     3) duties, taxes and fees paid in connection with the import of goods into the customs territory of the Union or the sale of imported goods in the customs territory of the Union.

3. The additional charges specified in paragraph 1 of this Article to the price actually paid or payable for imported goods shall be made on the basis of reliable, quantifiable and documented information. In the absence of such information, method 1 is not applied.

     4. When determining the customs value of imported goods, no additional charges shall be made to the price actually paid or payable for such goods, other than those specified in paragraph 1 of this Article.

     5. When making additional charges to the price actually paid or payable for imported goods:

     1) the distribution of the value of the goods specified in subparagraph "b" of subparagraph 2 of paragraph 1 of this article may be carried out by attributing this entire value to the customs value of the first batch of goods or to the customs value of another quantity of goods determined by the declarant, which may not be less than the number of declared goods. Such allocation should be made in a reasonable manner, applicable to the specific circumstances, depending on the documents available to the declarant and in accordance with generally accepted accounting principles. At the same time, the cost of these goods is recognized as the cost of their purchase if the buyer purchased the goods from a seller who is not related to the buyer, or the cost of their manufacture if the goods were produced by the buyer. If the specified goods were previously used by the buyer, regardless of whether they were purchased or produced by this buyer, the initial purchase or production price is subject to reduction in order to obtain (determine) the value of these goods, taking into account their use.;

     2) in respect of the goods and services provided by the buyer and specified in subparagraph "d" of subparagraph 2 of paragraph 1 of this article, which were purchased or leased by the buyer, additional charges shall be made in respect of the costs of purchasing or renting such goods and services. If the buyer provides goods that are in public possession, that is, in state or municipal ownership, additional charges are made in terms of the cost (costs) of obtaining copies of such goods.

     6. When making additional charges specified in subparagraph 2 of paragraph 1 of this article, in addition to the cost of the goods themselves, all costs related to their provision (delivery) to the seller, including their return, if any, are taken into account.

Article 41. Method of transaction value for identical goods (method 2)

     1. If the customs value of imported goods cannot be determined in accordance with Article 39 of this Code, the customs value of such goods is the transaction value of identical goods sold for export to the customs territory of the Union and imported into the customs territory of the Union during the same or the corresponding time period as the goods being valued, but not earlier than 90 calendar days before the goods being evaluated are imported into the customs territory of the Union.

     The transaction value of identical goods is the customs value of these goods, determined in accordance with Article 39 of this Code and accepted by the customs authority.

     When determining the customs value of imported goods in accordance with this article, the transaction value of identical goods sold at the same commercial level and in substantially the same quantity as the goods being valued is used.

     If no such sales have been identified, the transaction value of identical goods sold at a different commercial level and/or in different quantities is used, adjusted accordingly to take into account differences in the commercial level of sale and/or in the quantity of goods.

     This amendment is carried out on the basis of information documenting the validity and accuracy of the adjustment, regardless of whether it leads to an increase or decrease in the transaction value of identical goods. In the absence of such information, the transaction value method for identical goods is not used to determine the customs value of the goods being valued.

     2. When determining the customs value of imported goods in accordance with this article, if necessary, an amendment is made to the transaction value of identical goods to account for the significant difference in the costs specified in subitems 4-6 of paragraph 1 of Article 40 of this Code in respect of the assessed and identical goods due to differences in the distances they are transported (transported) and in the types the transport that transports (transports) goods.

     3. If more than one transaction value of identical goods has been identified, subject to amendments in accordance with paragraphs 1 and 2 of this article, the lowest of them shall be used to determine the customs value of imported goods.

Article 42. Transaction value method for similar goods (method 3)

     1. If the customs value of imported goods cannot be determined in accordance with Articles 39 and 41 of this Code, the customs value of such goods is the transaction value of similar goods sold for export to the customs territory of the Union and imported into the customs territory of the Union during the same or the corresponding time period as the goods being valued, but not earlier than 90 calendar days before the goods being evaluated are imported into the customs territory of the Union.

     The transaction value of similar goods is the customs value of these goods, determined in accordance with Article 39 of this Code and accepted by the customs authority.

     When determining the customs value of imported goods in accordance with this article, the transaction value of similar goods sold at the same commercial level and in substantially the same quantity as the goods being valued is used.

     If no such sales have been identified, the transaction value of similar goods sold at a different commercial level and/or in different quantities is used, adjusted accordingly to take into account differences in the commercial level of sale and/or in the quantity of goods.

     The specified amendment is carried out on the basis of information documenting the validity and accuracy of the adjustment, regardless of whether it leads to an increase or decrease in the transaction value of similar goods. In the absence of such information, the transaction value method for similar goods is not used to determine the customs value of the goods being valued.

     2. When determining the customs value of imported goods in accordance with this article, if necessary, an amendment is made to the transaction value of similar goods to account for the significant difference in the costs specified in subparagraphs 4-6 of paragraph 1 of Article 40 of this Code in respect of the assessed and similar goods due to differences in the distances to which they are transported (transported), and in the types of the transport that transports (transports) goods.

     3. If more than one transaction value of similar goods has been identified, subject to amendments in accordance with paragraphs 1 and 2 of this article, the lowest of them shall be used to determine the customs value of imported goods.

Article 43. The subtraction method (method 4)

     1. If the customs value of imported goods cannot be determined in accordance with Articles 39, 41 and 42 of this Code, the customs value of such goods shall be determined in accordance with this Article, except in cases where, at the request of the declarant, the order of application of this Article and Article 44 of this Code may be changed.

     2. If the goods being valued or identical to those being valued or similar to those being valued are sold in the customs territory of the Union in the same condition in which they were imported into the customs territory of the Union, the unit price of the goods at which the largest total quantity of the goods being valued or identical to those being valued or similar to those being valued is taken as the basis for determining the customs value of the imported goods. The goods being valued are sold to persons who are not related to the persons carrying out such sales in the customs territory of the Union, during the same or the corresponding time period in which the goods being valued were imported into the customs territory of the Union, subject to deduction of the following amounts:

     1) remuneration to an intermediary (agent), usually paid or payable, or a price supplement, usually made to make a profit and cover general expenses (commercial and management expenses) in the amounts usually incurred in connection with the sale of goods of the same class or type in the customs territory of the Union;

     2) ordinary expenses for transportation (transportation), insurance and other expenses related to such operations carried out in the customs territory of the Union;

     3) customs duties, taxes, fees and other taxes applied in accordance with the legislation of the Member States, payable in connection with the import and (or) sale of goods in the territories of the Member States, including taxes and fees of the subjects of the Member States and local taxes and fees.

4. If neither the assessed, identical to the assessed, or similar to the assessed goods are sold in the customs territory of the Union in the same condition in which they were imported into the customs territory of the Union, at the request of the declarant, the customs value of the assessed goods is determined based on the unit price of such goods, at which their largest total quantity is sold after processing. (processing) to persons who are not related to the persons from whom they purchase these goods in the customs territory of the Union, subject to deduction of cost, added as a result of processing (processing), and the amounts specified in paragraph 2 of this Article.

     The deduction of the value added as a result of processing (processing) is made on the basis of reliable, quantifiable and documented information related to the cost of processing (processing).

     5. The provisions of paragraph 4 of this Article shall not be applied to determine the customs value of imported goods in the following cases::

     As a result of further processing, the evaluated goods lose their individual characteristics, except in cases where, despite the loss of their individual characteristics, the value added as a result of processing can be accurately determined.;

     The goods being valued do not lose their individual characteristics, but they make up such an insignificant part of the goods sold in the customs territory of the Union that the value of the goods being valued does not significantly affect the value of the goods being sold.

     The possibility of applying paragraph 4 of this article is determined in each individual case, depending on the specific circumstances.

     6. When considering sales of valued goods or goods identical to those being valued or similar to those being valued in the customs territory of the Union, sales to a person who, in connection with the production and supply of valued goods for export to the customs territory of the Union, directly or indirectly, free of charge or at a reduced price, provides for use the goods and services specified in subparagraph 2 of paragraph 1 of Article 40 of this Code.

     7. For the purposes of this article, the amount of profit and total expenses (commercial and management expenses), which can be both direct and indirect expenses for the sale of goods, is considered as a supplement to the price of goods covering these expenses, as well as ensuring profit in connection with the sale of goods of the same class or type.

     The amount of profit and total expenses (commercial and management expenses) is taken into account as a whole and is determined on the basis of the information available to the declarant, if the information provided by him is comparable with the information available for sales of goods of the same class or type in the customs territory of the Union. If this information does not correspond to the information available to the customs authority on the usual amount of profit and total expenses (commercial and management expenses) for sales of goods of the same class or type, the customs authority may determine the amount of profit and total expenses (commercial and management expenses) based on the information available to it.

     8. For the purposes of this article, information on sales of goods of the same class or type imported from the same country as the goods being valued, as well as goods from other countries, is used. The question of whether the goods being evaluated and the goods with which they are compared are goods of the same class or type is decided separately on a case-by-case basis, taking into account the relevant circumstances. In this case, sales of the narrowest possible group or number of goods of the same class or type imported into the customs territory of the Union are considered, including those assessed for which information can be provided.

     9. If the customs authority determines the customs value of imported goods in accordance with this article on the basis of the information available to it, it shall inform the declarant in electronic or written form about the sources of such information, as well as about calculations based on them.

Article 44. Method of addition (method 5)

     1. When determining the customs value of imported goods in accordance with this article, the estimated value of the goods is used as the basis, which is determined by adding:

     1) expenses for the manufacture or purchase of materials and production costs, as well as for other operations related to the production of the goods being evaluated;

     2) the amount of profit and total expenses (commercial and management expenses) equivalent to the amount that is usually taken into account when selling goods of the same class or type as the goods being valued in the country in which the goods were sold for export to the customs territory of the Union;

     3) expenses specified in subitems 4-6 of item 1 of Article 40 of this Code.

     2. The expenses specified in subparagraph 1 of paragraph 1 of this Article shall be determined on the basis of information on the production of the goods being evaluated, submitted by or on behalf of the manufacturer and confirmed by the manufacturer's commercial documents, provided that such documents are drawn up in accordance with generally accepted accounting principles applicable in the country where the goods are produced.

     3. The expenses specified in subitem 1 of item 1 of this Article must include the expenses specified in subitems "b" and "c" of subitem 1 of item 1 of Article 40 of this Code and the cost of goods and services specified in subitem 2 distributed in accordance with subitem 1 of item 5 of Article 40 of this Code. paragraph 1 of Article 40 of this Code, directly or indirectly provided by the buyer for use in connection with the production of imported goods. The cost of goods and services specified in subparagraph "d" of subparagraph 2 of paragraph 1 of Article 40 of this Code, produced (rendered) in the customs territory of the Union, is included only to the extent to which these goods and services were paid for by the manufacturer. However, the costs are not taken into account again when determining the estimated cost.

     Direct and indirect costs for the production and sale of imported goods for export to the customs territory of the Union, which are not specified in subparagraph 1 of paragraph 1 of this Article, are taken into account as general expenses (commercial and management expenses).

     4. The amount of profit and total expenses (commercial and management expenses) is taken into account as a whole and is determined on the basis of information provided by or on behalf of the manufacturer. If this information does not correspond to the information available to the customs authority on the usual amount of profit and total expenses (commercial and management expenses) for the sale of goods of the same class or type for export to the customs territory of the Union, the customs authority may determine the amount of profit and total expenses (commercial and management expenses) based on the available he has no information.

     5. For the purposes of this article, information on sales of goods of the same class or type produced in the same State as the goods being valued is used. The question of whether the goods being evaluated and the goods with which they are compared are goods of the same class or type is decided separately on a case-by-case basis, taking into account the relevant circumstances. In this case, sales are considered for export to the customs territory of the Union of the narrowest possible group or number of goods of the same class or type, in respect of which information can be provided.

     6. Customs authorities shall not have the right to require a foreign person to submit documents and information for determining the estimated value of goods, unless otherwise established by international treaties and acts in the field of customs regulation, international treaties of the Union with a third party or international treaties of the member States with a third party.

     Documents and information submitted by or on behalf of a foreign producer of goods to determine the estimated value of the goods may be checked in the country of the producer of the goods by an authorized body of a Member State with the consent of the foreign producer of the goods, as well as subject to prior notification to the authorized body of the country of the producer of the goods and in the absence of its objections to such verification. Verification of documents and information submitted by or on behalf of a foreign manufacturer of goods is carried out by an authorized body of a Member State in accordance with international treaties to which that Member State is a party.

     7. If the customs authority determines the customs value of imported goods in accordance with this article on the basis of the information available to it, it shall inform the declarant in electronic or written form about the sources of such information, as well as about calculations based on them.

Article 45. Backup method (method 6)

     1. If the customs value of imported goods cannot be determined in accordance with Articles 39 and 41-44 of this Code, the customs value of such goods shall be determined based on the principles and provisions of this chapter on the basis of information available in the customs territory of the Union.

     2. The methods of determining the customs value of goods used in accordance with this Article are the same as those provided for in Articles 39 and 41-44 of this Code, however, when determining the customs value in accordance with this Article, flexibility in their application is allowed. In particular, the following is allowed::

     1) in order to determine the customs value of the goods being valued, the transaction value of identical or similar goods produced in a country other than the country in which the goods being valued were produced may be taken as the basis.;

2) when determining the customs value of goods being valued on the basis of the transaction value of identical or similar goods, a reasonable deviation from the requirements established by Articles 41 and 42 of this Code, respectively, that goods identical to those being valued or similar to those being valued must be sold for export to the customs territory of the Union and imported into the customs territory of the Union on the same or in the corresponding period of time as the goods being evaluated, but not earlier than 90 calendar days before the goods being evaluated are imported into the customs territory of the Union.;

     3) in order to determine the customs value of the goods being valued, the customs value of goods identical to those being valued or similar to those being valued, determined in accordance with Articles 43 and 44 of this Code, may be used as a basis.;

     4) when determining the customs value of the assessed goods in accordance with Article 43 of this Code, a deviation from the time period established by paragraph 3 of Article 43 of this Code is allowed.

     3. If it is possible to use several methods for determining the customs value of goods in accordance with paragraph 2 of this article, it is necessary to adhere to the sequence of their application.

     4. The customs value of imported goods determined in accordance with this Article should, to the maximum extent possible, be based on previously determined customs values.

     5. The customs value of imported goods in accordance with this article should not be determined on the basis of:

     1) prices on the internal market of the Union for goods produced in the customs territory of the Union;

     2) a system providing for the adoption of the higher of the two alternative values for customs purposes;

     3) prices of goods on the domestic market of the exporting country;

     4) expenses other than those included in the estimated cost, which was determined for identical or similar goods in accordance with Article 44 of this Code;

     5) prices of goods supplied from the country of their export to non-member States of the Union;

     6) the minimum customs value of the goods;

     7) arbitrary or fictitious value.

     6. If the customs authority determines the customs value of imported goods in accordance with this article on the basis of the information available to it, it shall inform the declarant in electronic or written form about the sources of such information, as well as about calculations based on them.

SECTION II CUSTOMS PAYMENTS, SPECIAL, ANTI-DUMPING, COUNTERVAILING DUTIES

Chapter 6 General provisions on customs payments

Article 46. Customs payments

     1. Customs payments include:

     1) Import customs duty;

     2) export customs duty;

     3) value added tax levied on the import of goods into the customs territory of the Union;

     4) excise taxes (excise tax or excise duty) levied on the importation of goods into the customs territory of the Union;

     5) Customs fees.

     2. In respect of goods for personal use imported into the customs territory of the Union, customs duties and taxes levied at uniform rates, or customs duties and taxes levied as a combined customs payment, are payable in accordance with Chapter 37 of this Code. The provisions of this Chapter and Chapters 7-11 of this Code shall apply in the cases provided for in Chapter 37 of this Code.

Article 47. Customs duties

     1. Customs duties are mandatory payments levied for the performance by customs authorities of customs operations related to the release of goods, customs escort of vehicles, as well as for other actions established by this Code and (or) the legislation of the Member States on customs regulation.

     2. The types and rates of customs duties are established by the legislation of the Member States.

     3. The amount of customs duties may not exceed the approximate cost of the customs authorities' expenses for performing actions in connection with which customs duties are established.

     4. The payers of customs duties, the objects of customs duties, the basis for calculating customs duties, the occurrence and termination of the obligation to pay customs duties, the timing of payment of customs duties, the procedure for calculating, paying, collecting and refunding (offsetting), as well as cases when customs duties are not paid, are established by the legislation of the Member States.

Article 48. Advance payments

     1. Advance payments are monetary funds (money) deposited for the payment of upcoming customs duties, taxes, customs duties, special, anti-dumping, countervailing duties and not identified by the payer in the context of specific types and amounts of customs duties, taxes, customs duties, special, anti-dumping, countervailing duties in respect of specific goods, if the payment of such Advance payments are established in accordance with the legislation of the Member States.

     2. The legislation of a Member State may provide for the possibility of using advance payments for the payment of customs duties and taxes in respect of goods for personal use, ensuring the fulfillment of the obligation to pay customs duties and taxes, ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, as well as payments other than those specified in paragraph 1 of Article 46 and paragraph 1 of Article 71 of this Code, the collection of which is imposed on the customs authorities by the legislation of this Member State. If the collection of customs duties in accordance with the legislation of the Member States is entrusted to other state bodies, the legislation of the Member State may provide for the possibility of using advance payments for payments other than those specified in paragraph 1 of Article 46 and paragraph 1 of Article 71 of this Code, the collection of which is entrusted to such state bodies.

     3. Advance payments are made in the currency of the Member State in whose territory these advance payments are supposed to be used for the payment of customs duties, special, anti-dumping, countervailing duties, and in cases where international treaties within the Union and (or) bilateral international treaties of the Member States provide for the payment of customs duties, special, anti-dumping, countervailing duties. customs duties in a currency other than the currency of the Member State in whose territory these advance payments are supposed to be used for the purpose of paying customs duties, special, anti-dumping, countervailing duties - in the currency determined by such international treaties.

     4. The monetary funds (money) deposited as advance payments are the property of the person who made the advance payments and cannot be considered as customs payments, special, anti-dumping, countervailing duties, or monetary funds (money) deposited as security for the fulfillment of the obligation to pay customs duties, taxes, or to ensure the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, and other payments specified in paragraph 2 of this article, as long as the person who made the advance payments, will not make an order to the customs authority about this, or the customs authority will not foreclose on advance payments. The order of the person who made the advance payments is considered to be the submission by him or on his behalf of a customs declaration or an application for the refund of advance payments or the commission, in accordance with the legislation of the Member States, of other actions indicating the intention of this person to use his funds (money) as customs payments, special, anti-dumping, countervailing duties. or ensuring the fulfillment of the obligation to pay customs duties and taxes, ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties.

     5. On the basis of an application from the person who made the advance payments to the customs authority determined by the legislation of the Member States, such customs authority shall submit to the person who made the advance payments a report on the expenditure of funds (money) deposited as advance payments for a period not exceeding the period established by the legislation of the Member States for the repayment of advance payments..

     The form of the application of the person who made the advance payments and the procedure for its submission to the customs authority, as well as the form of the said report, the procedure and the time frame for its submission by the customs authority are determined by the legislation of the Member States.

     6. The refund (offset) of advance payments is carried out in accordance with Article 67 of this Code.

     7. Unclaimed amounts of advance payments shall be disposed of in accordance with the legislation of the Member States.

     8. The procedure and forms of making advance payments are established by the legislation of the Member States.

Article 49. Customs duties and tariff preferences

     1. In this Code, benefits for the payment of customs duties are understood as:

     1) benefits for payment of import customs duties (tariff benefits);

     2) benefits for the payment of export customs duties;

     3) tax benefits;

     4) benefits for the payment of customs duties (exemption from customs duties).

     2. The cases and conditions for granting privileges for the payment of import customs duties (tariff privileges), as well as the procedure for their application, shall be determined in accordance with the Treaty on the Union.

When establishing, in accordance with Article 43 of the Treaty on the Union, cases and conditions for granting privileges for the payment of import customs duties (tariff privileges) in the form of a reduction in the rate of import customs duty, the Commission has the right to determine circumstances other than those provided for in this Code, upon the occurrence of which the obligation to pay import customs duties ceases and (or) the deadline for payment of import duties begins. customs duties.

     3. Privileges for the payment of export customs duties, privileges for the payment of taxes, as well as privileges for the payment of customs duties (exemption from customs duties) are established by the legislation of the Member States.

     4. Tariff preferences are granted in accordance with the Treaty on the Union and the international agreements of the Union with a third party providing for the application of the free trade regime. Tariff preferences are restored in cases and subject to the conditions determined by the Commission.

Article 50. Payers of customs duties and taxes

     The payers of customs duties and taxes are the declarant or other persons who have an obligation to pay customs duties and taxes.

Chapter 7 Calculation of customs duties and taxes

Article 51. The object of taxation of customs duties and taxes and the basis for calculating customs duties and taxes

     1. The object of taxation of customs duties and taxes is goods transported across the customs border of the Union, as well as other goods in the cases provided for by this Code.

     2. The basis for calculating customs duties, depending on the type of goods and the types of rates applied, is the customs value of the goods and (or) their physical characteristics in physical terms (quantity, weight, including taking into account the primary packaging of the goods, which is inseparable from the goods before consumption and (or) in which the goods are presented for retail sales, volume or other characteristics of the goods), unless otherwise established by this Code.

     3. The basis for calculating taxes shall be determined in accordance with the legislation of the Member States.

Article 52. Calculation of customs duties and taxes

     1. Customs duties and taxes shall be calculated by the payer of customs duties and taxes, and in the cases provided for in this Article, by the customs authority.

     2. Customs duties and taxes are calculated by the customs authority:

     1) based on the results of customs control after the release of goods in case of incorrect calculation of customs duties and taxes;

     2) when calculating customs duties and taxes payable in accordance with Article 56 of this Code;

     3) upon the occurrence of the circumstances specified in paragraph 4 of Article 91, paragraph 3 of Article 97, paragraph 4 of Article 103, paragraph 5 of Article 153, paragraph 6 of Article 162, paragraph 3 of Article 241, paragraph 8 of Article 279, paragraph 4 of Article 280, paragraph 4 of Article 284, paragraph 4 of Article 288, paragraphs 3 and 8 of Article 295 and paragraph 3 of Article 309 of this Code, as well as in cases where, in respect of goods released before the filing of the goods declaration, no goods declaration has been filed within the time period established by this Code.;

     4) if the declarant fails to perform the actions specified in paragraph 9 of Article 117 of this Code;

     5) upon the occurrence of the circumstances specified in paragraph 7 of Article 208 of this Code, in cases where the obligation to pay customs duties and taxes is subject to execution by the persons specified in paragraph 3 of Article 208 of this Code.;

     6) when calculating customs duties and taxes in accordance with paragraph 9 of Article 208 and paragraph 6 of Article 216 of this Code;

     7) upon the occurrence of circumstances determined in accordance with Article 254 of this Code by the Commission and the legislation of the Member States in cases provided for by the Commission, in which the obligation to pay customs duties and taxes is subject to fulfillment.;

     8) based on the results of customs control in the cases specified in paragraph 1 of Article 315 of this Code;

     9) based on the results of customs control in the cases provided for in paragraphs 17 and 18 of Article 325 of this Code.;

     10) upon the occurrence of circumstances stipulated in accordance with this Code, in which the obligation to pay customs duties and taxes is subject to execution, in respect of goods, the customs declaration of which, when placed under the customs procedure, was carried out using transport (shipping), commercial and (or) other documents as a customs declaration.;

     11) in other cases, when customs duties and taxes in accordance with this Code are payable due to circumstances that occurred after the release of the goods, and in respect of the goods, customs duties and taxes have not been calculated by the payer.

     3. Information on the calculation of customs duties and taxes shall be indicated in the goods declaration, customs receipt order or other customs document determined by the Commission in accordance with paragraph 24 of Article 266 of this Code, the customs document specified in the second paragraph of paragraph 4 of Article 277 of this Code, or the customs document specified in paragraph 4 of this Article.

     4. When calculating customs duties and taxes in the cases specified in subitems 2, 3, 5, 6 and 11 of paragraph 2 of this Article, information on the calculation of customs duties and taxes shall be indicated in the calculation of customs duties, taxes, special, anti-dumping, countervailing duties.

     The form of calculation of customs duties, taxes, special, anti-dumping, countervailing duties, the structure and format of such calculation in the form of an electronic document, the procedure for filling them out and making changes (additions) to such calculation are determined by the Commission.

     When filling out the specified calculation on paper by an official of the customs authority, an electronic form of such a customs document is formed.

     5. If, in accordance with this Code, customs duties and taxes are paid on the basis of a customs receipt order or on the basis of another customs document determined by the Commission in accordance with paragraph 24 of Article 266 of this Code, information on the calculation of customs duties and taxes shall be indicated by the customs authority in the customs receipt order or in another customs document determined by the Commission in accordance with paragraph 24 of Article 266 of this Code. in accordance with paragraph 24 of Article 266 of this Code.

     The forms of a customs receipt order or other customs document determined by the Commission in accordance with paragraph 24 of Article 266 of this Code, the procedure for filling them out and making changes (additions) to them shall be determined by the Commission.

     When filling out a customs receipt order or other customs document determined by the Commission in accordance with paragraph 24 of Article 266 of this Code, an electronic form of such documents is formed on paper by an official of the customs authority.

     The legislation of the Member States on customs regulation may provide for the possibility of using a customs receipt order for calculating and paying other payments, the collection of which is entrusted to the customs authorities by the legislation of the Member States. In this case, the procedure for filling out the customs receipt form, making changes (additions) to it and using it is established in accordance with the legislation on customs regulation of this Member State.

     6. Customs duties and taxes shall be calculated in the currency of the Member State in which, in accordance with Article 61 of this Code, they are payable, except in cases provided for by international treaties within the Union and (or) bilateral international treaties of the Member States, when customs duties and taxes are calculated in a different currency.

     If, in order to calculate customs duties and taxes, it is required to convert a foreign currency into the currency of a member State or into another currency, such conversion shall be carried out at the exchange rate in effect on the date of registration of the customs declaration by the customs authority, unless otherwise established by this Code.

     7. The customs duty is calculated based on the basis for calculating the customs duty and the corresponding customs duty rate established in respect of the goods.

     Taxes are calculated in accordance with the legislation of the Member State in which, in accordance with Article 61 of this Code, they are payable.

Article 53. Rates of customs duties and taxes used for calculating customs duties and taxes

     1. For the calculation of customs duties and taxes, the rates effective on the day of registration of the customs declaration by the customs authority are applied, unless otherwise established by this Code.

     For the calculation of export customs duties in respect of goods, the specifics of customs declaration of which are established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code, the rates applicable on the day established by such legislation of the Member States shall be applied.

     2. The rates of the Single Customs Tariff of the Eurasian Economic Union are applied to the calculation of import customs duties, except for cases stipulated in accordance with the Treaty on the Union, as well as cases when, in accordance with international treaties within the Union or international treaties of the Union with a third party, rates other than the rates of the Single Customs Tariff are applied to the calculation of import customs duties. Of the Eurasian Economic Union.

     In case of non-compliance with the conditions for granting tariff preferences, the rates of the Single Customs Tariff of the Eurasian Economic Union are applied for the calculation of import customs duties, unless otherwise established by the Treaty on the Union.

3. For the calculation of export customs duties, the rates established by the legislation of the Member State in which, in accordance with Article 61 of this Code, they are payable shall be applied, unless otherwise established by international treaties within the Union and (or) bilateral international treaties of the Member States.

     4. For the calculation of taxes, the rates established by the legislation of the Member State in which, in accordance with Article 61 of this Code, they are payable are applied.

     The Commission forms a general list of tax rates applicable to goods in the Member States, based on information provided by the authorized state bodies of the member States, and posts it on the official website of the Union on the Internet.

     The format of the general list of tax rates applicable to goods in the Member States, the procedure for its formation, maintenance and use of information from it, as well as the procedure and technical conditions, including the structure and format, for submitting information on such rates are determined by the Commission.

Article 54. The emergence and termination of the obligation to pay customs duties and taxes. Cases when customs duties and taxes are not paid

     1. The obligation to pay customs duties and taxes arises in accordance with the articles 56, 91, 97, 103, 136, 137, 141, 153, 162, 174, 185, 198, 208, 216, 225, 232, 241, 247, paragraph 4 of Article 277, articles 279, 280, 284, 288, 295 and 309 of this Code, as well as upon the occurrence of circumstances determined in accordance with Article 254 of this Code by the Commission and the legislation of the Member States in cases provided for by the Commission.

     2. The obligation to pay customs duties and taxes is terminated:

     1) upon the occurrence of circumstances and in compliance with the conditions related to the termination of the obligation to pay customs duties and taxes provided for in Articles 56, 91, 97, 103, 136, 137, 141, 153, 162, 174, 185, 198, 208, 216, 225, 232, 241, 247, by item 4 Articles 277, Articles 279, 280, 284, 288, 295 and 309 of this Code;

     2) upon the occurrence of circumstances determined in accordance with Article 254 of this Code by the Commission and the legislation of the Member States in the cases provided for by the Commission;

     3) in the cases specified in paragraph 4 of Article 55 and the second paragraph of paragraph 3 of Article 68 of this Code;

     4) in the event that measures to collect customs duties and taxes are not taken in accordance with subparagraph 4 of paragraph 4 of Article 68 of this Code in respect of the amount of customs duties and taxes recognized as uncollectible in accordance with the legislation of the Member States.

     3. The Commission has the right to determine the circumstances in which the obligation to pay customs duties and taxes ceases in cases where, in respect of the same goods, the obligation to pay customs duties and taxes arose from different persons, under different circumstances and (or) repeatedly, including in the case when the obligation to pay customs duties, taxes originated in one Member State, and the circumstances in which the obligation to pay customs duties and taxes ceases occurred in another Member State., as well as the procedure for interaction of customs authorities to confirm the occurrence of such circumstances.

     4. Customs duties and taxes are not paid:

     1) in respect of goods placed (placed) under a customs procedure, the conditions of placement under which do not provide for the payment of customs duties and taxes, until the completion or termination of such customs procedure and subject to the conditions of use of these goods in accordance with such customs procedure;

     2) in respect of certain categories of goods that are not subject to customs procedures in accordance with paragraph 4 of Article 272 and paragraph 2 of Article 281 of this Code, subject to the conditions of their use established by this Code for these categories of goods.;

     3) in respect of goods placed (placed) under the customs procedure of temporary import (admission) with the application of benefits for the payment of import customs duties in the form of exemption from payment of import customs duties and tax benefits, until the completion or termination of such customs procedure, subject to the conditions for granting such benefits, when using goods for the purposes of, corresponding to the conditions for granting benefits, subject to restrictions on the use and (or) disposal of such goods, as well as subject to the conditions of use of such goods in accordance with such a customs procedure, except in cases where the declarant refuses such benefits.;

     4) in respect of goods placed (placed) under the customs procedure of release for domestic consumption with the application of benefits for the payment of import customs duties in the form of exemption from payment of import customs duties and tax benefits associated with restrictions on the use and (or) disposal of these goods, subject to the conditions for granting such benefits, if the use of goods for purposes that comply with the conditions for granting benefits, as well as subject to restrictions on the use and (or) disposal of such goods, except in cases where the declarant refuses such benefits.

Article 55. Fulfillment of the obligation to pay customs duties and taxes

     1. The obligation to pay customs duties and taxes shall be performed by the payer of customs duties and taxes, by persons who, in accordance with this Code, bear with the payer of customs duties and taxes a joint obligation to pay customs duties and taxes or, if this is provided for by the legislation of the Member States, a subsidiary obligation to pay customs duties and taxes.

     The legislation of the Member States may establish the possibility of fulfilling the obligation to pay customs duties and taxes by other persons.

     The duty to pay customs duties and taxes is performed by a customs representative, taking into account Article 405 of this Code.

     2. The obligation to pay customs duties and taxes is fulfilled by paying them in the manner and within the time limits established by Articles 57-61 of this Code, in the amounts calculated and payable in accordance with this Code.

     The specifics of fulfilling the obligation to pay customs duties and taxes in the event of liquidation of an organization, termination of an individual entrepreneur's activity, or reorganization of an organization are established by the legislation of the member States.

     If the legislation of a Member State establishes the possibility of fulfilling the obligation to pay customs duties and taxes by compensating for damage caused in the form of unpaid customs duties, the specifics of fulfilling such obligation shall be established by the legislation of that Member State.

     3. In case of non-fulfillment or improper fulfillment of the obligation to pay customs duties and taxes, the customs authority, in accordance with the procedure and terms established by the legislation of the member States, shall send to the payer of customs duties and taxes, as well as to persons who, in accordance with this Code, bear with the payer of customs duties and taxes a joint obligation to pay customs duties, taxes or if this is provided for by the legislation of the Member States, - subsidiary obligation to pay customs duties and taxes, notification of unpaid amounts of customs duties and taxes within the prescribed period, with the exception of the cases provided for in paragraph 4 of this Article and cases established by the legislation of the Member States in accordance with paragraph 5 of this Article.

     The form of the said notification, the procedure and the deadline for the fulfillment of the requirements provided for in such notification shall be established in accordance with the legislation of the Member States.

      In cases where customs duties and taxes in accordance with Article 61 of this Code are payable in one Member State, and the collection of customs duties and taxes in accordance with paragraph 3 of Article 69 of this Code is carried out by the customs authority of another Member State, the said notification is sent by the customs authority collecting customs duties and taxes, after obtaining the documents necessary for the collection of customs duties and taxes in accordance with the procedure provided for in Appendix No. 1 to this Code.

     4. The Customs authority shall not send the notification specified in paragraph 3 of this Article in the following cases::

     1) identification after the release of goods, and in respect of goods that were released before the filing of the goods declaration, - after sending an electronic document or making appropriate marks provided for in paragraph 17 of Article 120 of this Code, the fact of non-payment of customs duties, special, anti-dumping, countervailing duties, calculated in one declaration for goods, in an amount not exceeding in aggregate the amount equivalent to 5 euros at the exchange rate effective on the day of application of the exchange rate for calculating customs duties and taxes in accordance with this Code;

     2) identification of the fact of non-payment of customs duties, special, anti-dumping, countervailing duties calculated in one calculation of customs duties, taxes, special, anti-dumping, countervailing duties specified in paragraph 4 of Article 52 of this Code, or in one customs document specified in the second paragraph of paragraph 4 of Article 277 of this Code, in the amount, not exceeding in aggregate the amount equivalent to 5 euros at the exchange rate in effect on the date of application of the exchange rate for calculating customs duties and taxes in accordance with this Code.

     5. The legislation of the Member States may establish cases other than those referred to in paragraph 4 of this Article when the notification referred to in paragraph 3 of this article is not sent.

6. In the cases specified in paragraph 4 of this Article, the obligation to pay customs duties and taxes shall be terminated.

     7. In case of non-fulfillment or improper fulfillment of the obligation to pay customs duties and taxes within the time period specified in the notification sent in accordance with paragraph 3 of this Article, as well as in cases established by the legislation of the Member States in accordance with paragraph 5 of this Article, when such notification is not sent, the customs authority collecting customs duties taxes, takes measures to collect customs duties and taxes in accordance with Chapter 11 of this Code.

     8. The Commission has the right to determine the specifics of fulfilling the obligation to pay customs duties and taxes in cases where, in relation to the same goods, the obligation to pay customs duties and taxes arose from different persons due to different circumstances and (or) repeatedly.

Article 56. The emergence and termination of the obligation to pay customs duties and taxes in case of illegal movement of goods across the customs border of the Union, the deadline for their payment and the specifics of calculation

     1. The obligation to pay import customs duties and taxes in case of illegal movement of goods across the customs border of the Union arises when goods are imported into the customs territory of the Union.

     The obligation to pay export customs duties in case of illegal movement of goods across the customs border of the Union arises when goods are exported from the customs territory of the Union.

     2. The obligation to pay customs duties and taxes in case of illegal movement of goods across the customs border of the Union arises for persons who illegally move goods. Persons involved in illegal movement, if they knew or should have known about the illegality of such movement, and when importing goods into the customs territory of the Union - also persons who acquired ownership or possession of illegally imported goods, if at the time of acquisition they knew or should have known about the illegality of their importation into the customs territory of the Union., have a joint obligation to pay customs duties and taxes with persons who illegally move goods.

     3. The obligation to pay customs duties and taxes in case of illegal movement of goods across the customs border of the Union shall be terminated by the persons specified in paragraph 2 of this Article upon the occurrence of the following circumstances:

     1) fulfillment of the obligation to pay customs duties and taxes and (or) their collection in the amounts calculated and payable in accordance with paragraphs 5-8 of this Article;

     2) placing goods under customs procedures in accordance with this Code;

     3) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where In accordance with this Code, the deadline for payment of customs duties and taxes has come for such destruction or irretrievable loss in respect of these foreign goods.;

     4) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     5) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     6) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     4. In case of illegal movement of goods across the customs border of the Union, the date of payment of customs duties and taxes is considered to be the day when the goods cross the customs border of the Union, and if this day is not fixed, the day when the fact of illegal movement of goods across the customs border of the Union is revealed.

     5. In case of illegal movement of goods across the customs border of the Union, customs duties and taxes are payable in the amount as if the goods were placed under the following customs procedures:

     1) when goods are imported into the customs territory of the Union, the customs procedure for release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes;

     2) when exporting Union goods from the customs territory of the Union, the customs procedure for export without the application of benefits for the payment of export customs duties.

     6. Customs duties and taxes in case of illegal movement of goods across the customs border of the Union shall be calculated in accordance with this chapter, taking into account paragraph 7 of this Article, and if the customs authority does not have accurate information about the goods, also taking into account paragraph 8 of this Article.

     7. For the calculation of customs duties and taxes, the rates of customs duties and taxes applicable on the day when goods cross the customs border of the Union, and if this day is not fixed, on the day when the fact of illegal movement of goods across the customs border of the Union is revealed.

     If, in order to determine the customs value of goods, as well as for calculating customs duties and taxes, it is required to convert foreign currency into the currency of a member state, such recalculation is carried out at the exchange rate effective on the day the goods cross the customs border of the Union, and if this day is not fixed, on the day the fact of illegal movement of goods through the customs territory of the Union is revealed. the customs border of the Union.

     8. If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating customs duties and taxes payable is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account paragraph 3 of Article 20 of this Code.

     If the product code, in accordance with the Commodity Nomenclature of Foreign Economic Activity, is defined at the grouping level with fewer than 10 characters:

     for the calculation of customs duties, the highest of the customs duty rates corresponding to the goods included in such a grouping is applied.;

     for the calculation of taxes, the highest of the value-added tax rates, the highest of the excise tax rates (excise tax or excise duty) corresponding to goods included in such a grouping, for which the highest of the customs duty rates is established, is applied.

     When accurate information about goods is subsequently established, customs duties and taxes are calculated based on such accurate information, and the amounts of overpaid and (or) overpaid customs duties and taxes are refunded or unpaid amounts are collected in accordance with Chapters 10 and 11 of this Code.

     9. In case of confiscation or conversion of goods into the property (income) of a Member state in accordance with the legislation of that Member State, detention by customs authorities of goods in accordance with Chapter 51 of this Code, temporary storage, placement of goods under customs procedures after fulfilling the obligation to pay customs duties, taxes and (or) their collection (in whole or in part) the amounts of customs duties and taxes paid and (or) collected in accordance with this Article are subject to refund (offset) in accordance with Chapter 10 of this Code.

     10. The provisions of paragraphs 1-9 of this Article shall not apply to the illegal movement of goods across the customs border of the Union with an unreliable customs declaration.

     In case of illegal movement of goods across the customs border of the Union with an unreliable customs declaration, customs duties and taxes shall be calculated in accordance with this Code. At the same time, the customs duties and taxes actually paid during the customs declaration of goods are not re-paid (are not collected), and the amounts of overpaid and (or) overpaid customs duties and taxes are subject to refund (offset) in accordance with this Code.

Chapter 8 Terms and procedure for payment of customs duties and taxes

Article 57. Terms of payment of customs duties and taxes

     1. The terms of payment of customs duties and taxes shall be determined in accordance with the articles 56, 58, 91, 97, 103, 136, 137, 141, 153, 162, 174, 185, 198, 208, 216, 225, 232, 241, 247, paragraph 4 of article 277, articles 279, 280, 284, 288, 295 and 309 of this Code.

     2. In respect of goods, the specifics of customs declaration of which are established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code, the terms of payment of customs duties and taxes are established by the legislation of the Member States.

     3. In respect of goods placed (placed) under a special customs procedure, the terms of payment of customs duties and taxes shall be determined in accordance with Article 254 of this Code by the Commission and the legislation of the Member States in cases provided for by the Commission.

     4. In case of non-fulfillment or improper fulfillment of the obligation to pay customs duties and taxes, penalties shall be paid within the time period established by this Code.

     The accrual, payment, collection and refund of penalties shall be carried out in the Member State in which, in accordance with Article 61 of this Code, customs duties and taxes are payable in accordance with the legislation of that Member State.

Penalties shall not be paid if the customs body collecting customs duties and taxes, in accordance with the procedure determined by the Commission in accordance with paragraph 3 of Article 54 of this Code, has received confirmation of the occurrence of circumstances in which the obligation to pay customs duties and taxes is terminated.

     5. In cases where, in accordance with this Code, interest is payable on the amounts of import customs duties and taxes, as if a deferral or installment payment had been granted in respect of these amounts, such interest shall be accrued and paid in accordance with the procedure established by Article 60 of this Code for the accrual and payment of interest for the deferral or installment payment of import customs duties and taxes. duties.

Article 58. Modification of the terms of payment of import customs duties and taxes

     1. The deadlines for payment of import customs duties and taxes are changed in the form of deferral or installments.

     2. The grounds for changing the terms of payment of taxes, as well as the conditions and procedure for changing them, are established by the legislation of the Member State in which they are paid.

     3. Deferral or installment payment of import customs duties is granted in respect of goods placed under the customs procedure of release for domestic consumption.

     4. Deferral or installment payment of import customs duties is a change in the deadline for payment of import customs duties with a one-time or phased payment by the payer of the deferred or installment amount, respectively.

     5. A deferral or installment payment of import customs duties is granted in respect of the entire amount to be paid, or in respect of a part of this amount.

     6. When goods are released with the granting of a deferral of payment of import customs duties, the amount of import customs duties in respect of which a deferral has been granted is payable no later than the last day of the period for which such deferral has been granted.

     When goods are released with the provision of installment payment of import customs duties, the amount of import customs duties for which the installment payment is provided is payable in accordance with the approved schedule for the phased payment of import customs duties. In this case, each of the amounts determined for phased payment is due no later than the last day of the deadline set for such payment in the relevant period.

     7. Deferral or installment payment of import customs duties is provided on condition of ensuring the fulfillment of the obligation to pay import customs duties, unless otherwise established by this Code.

     Enforcement of the obligation to pay import customs duties is provided in accordance with Chapter 9 of this Code.

Article 59. Terms and grounds for granting deferral or installment payment of import customs duties

     1. Deferral of payment of import customs duties with payment of interest for deferral of payment of import customs duties in accordance with Article 60 of this Code shall be granted for a period not exceeding 1 month from the day following the day of release of goods in accordance with the customs procedure for release for domestic consumption.

     2. Deferral or installment payment of import customs duties without interest for deferral or installment payment of import customs duties is granted for a period of no more than 6 months from the day following the day of release of goods in accordance with the customs procedure for release for domestic consumption, if there are the following grounds:

     1) causing damage to the payer of import customs duties as a result of a natural disaster, technological disaster or other force majeure circumstances;

     2) delay to the payer of import customs duties of financing from the federal (republican, state) budget or payment of the state order executed by this person;

     3) making deliveries within the framework of international agreements to which a Member State is a party, unless the legislation of that Member State establishes that this circumstance is not a reason for granting deferral or installment payment of import customs duties.;

     4) importation into the customs territory of the Union by organizations of the member states engaged in agricultural activities, or supply to these organizations of planting or sowing materials, plant protection products, agricultural machinery, livestock breeding facilities (breeding farm animals, poultry, fish and other livestock breeding facilities), breeding products (material), products used for feeding animals. The list of specified goods in respect of which a deferral or installment payment of import customs duties may be granted, indicating the codes in accordance with the Commodity Nomenclature of Foreign Economic Activity, is determined by the Commission.;

     5) other grounds determined by the Commission.

     3. Deferral or installment payment of import customs duties with payment of interest for deferral or installment payment of import customs duties in accordance with Article 60 of this Code shall be granted for a period of no more than 6 months from the day following the day of release of goods in accordance with the customs procedure for release for domestic consumption, if there is such a reason as importation the customs territory of the Union of goods for use in industrial processing, including raw materials, technological equipment, components and spare parts for it. For the purposes of applying this paragraph, industrial processing means the use of goods in production to obtain new goods, the codes of which, in accordance with the Commodity Nomenclature of Foreign Economic Activity, differ from the codes of goods imported for their industrial processing at the level of any of the first 4 characters. The list of specified goods for which deferral or installment payment of import customs duties may be granted, indicating the codes in accordance with the Commodity Nomenclature of Foreign Economic Activity, as well as the conditions for classifying such goods as intended for use in industrial processing, shall be determined by the Commission.

     4. The existence of the grounds specified in paragraphs 2 and 3 of this Article must be confirmed by the payer of import customs duties.

     The legislation of the Member States may determine the State authorities of the Member State authorized to confirm the existence of these grounds, as well as the procedure for issuing such confirmations.

     5. Deferral or installment payment of import customs duties is granted on the basis of an application from the payer of import customs duties by decision of the customs authority.

     The decision to grant a deferral or installment payment of import customs duties is made by the customs authority of the Member State, the customs authority of which will release the goods when they are placed under the customs procedure of release for domestic consumption.

     The decision of the customs authority on granting deferral or installment payment of import customs duties shall specify the period for which deferral or installment payment of import customs duties is granted, the amount of import customs duties in respect of which deferral or installment payment is granted, and other information necessary for the application of this decision upon the release of goods.

     When the customs authority makes a decision on granting installment payment of import customs duties, the schedule for the phased payment of import customs duties is also approved.

     The procedure for the adoption and annulment of the said decision is established in accordance with the legislation of the Member States.

     6. The legislation of the Member States may establish cases when deferral or installment payment of import customs duties is not provided.

Article 60. Interest for deferral or installment payment of import customs duties

     1. For each day of using the deferral or installment payment of import customs duties provided in accordance with paragraphs 1 and 3 of Article 59 of this Code, starting from the day following the day of release of goods in accordance with the customs procedure for release for domestic consumption, interest shall be payable until the date of termination of the obligation to pay import customs duties.

     2. Interest for deferral or installment payment of import customs duties shall be payable in the amount of 1/360 of the refinancing rate (key rate, discount rate) established in accordance with the legislation of the Member State in which the goods are placed under the customs procedure of release for domestic consumption, and applied for interest accrual. To calculate interest for deferral or installment payment of import customs duties, the refinancing rate (key rate, discount rate) is applied, effective during the relevant periods of actual use of the deferral or installment plan.

     3. Interest for deferral or installment payment of import customs duties shall be payable no later than the day following the day of payment or collection of import customs duties.

     4. The payment or collection, as well as the refund (offset) of interest for deferral or installment payment of import customs duties shall be carried out in accordance with the procedure provided for in this Code in relation to the payment or collection, as well as the refund (offset) of import customs duties.

Article 61. Procedure for payment of customs duties and taxes

1. Customs duties and taxes are payable in the Member State whose customs authority releases the goods, with the exception of the release of goods in accordance with the customs procedure of customs transit and the release of vehicles for international transportation in accordance with Chapter 38 of this Code, or in the territory of which the circumstances specified in paragraph 4 of Article 91, paragraph 3 of Article 97, paragraph 4 of Article 103, paragraph 8 of Article 279, paragraph 4 of Article 280 and paragraph 4 of Article 288 of this Code, or on the territory of which the fact of illegal movement of goods across the customs border of the Union has been revealed, with the exception of illegal movement of goods across the customs border of the Union with an unreliable customs declaration.

     In respect of conditionally released goods specified in subparagraph 3 of paragraph 1 of Article 126 of this Code, import customs duties in the amount of the difference between the amounts of import customs duties calculated at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon release of goods, or in another amount established by the international treaties within the Union or international treaties of the Union with a third party may be paid in a Member State other than the Member State., the customs authority of which releases the goods, if this is provided for by international treaties within the Union and (or) international treaties of the Union with a third party.

     2. Upon the occurrence of the circumstances specified in paragraph 5 of Article 153 of this Code, import customs duties and taxes in respect of foreign goods placed under the customs procedure of customs transit shall be payable in the Member State whose customs authority released the goods in accordance with the customs procedure of customs transit, unless otherwise specified in paragraph two of this paragraph and paragraph 3 of this article.

     Upon the occurrence of the circumstances specified in paragraph 5 of Article 153 of this Code, import customs duties and taxes in respect of international mail items placed under the customs procedure of customs transit shall be payable in the Member State in which the customs authority of destination is located.

     3. If, in accordance with this paragraph, it is established (confirmed) that foreign goods placed under the customs procedure of customs transit are located in the territory of a Member State other than the Member State whose customs authority released the goods in accordance with the customs procedure of customs transit, import customs duties and taxes are payable in the Member State in whose territory such goods are located, unless otherwise established by international treaties of the Member States with a third party.

     If it has not been established (confirmed) that the goods are located on the territory of a Member State other than the Member State whose customs authority released the goods in accordance with the customs procedure of customs transit, but in accordance with this paragraph it has been established (confirmed) that the goods placed under the customs procedure of customs transit were exported from on the territory of one Member State and imported into the territory of another Member State, import customs duties and taxes are payable in the Member State., importation into the territory of which has been established (confirmed), unless otherwise established by international treaties of the Member States with a third party.

     The presence of goods on the territory of a member State or their importation into the territory of a member State whose customs authority has not released the goods in accordance with the customs procedure of customs transit is established (confirmed) on the basis of documents obtained during customs control and (or) compiled based on the results of such customs control, as well as in in the course of administrative proceedings, criminal investigations, or inspections, which are conducted (conducted) in accordance with the legislation of the Member States by customs or other state bodies of the Member States.

     For the purposes of applying this paragraph, the establishment (confirmation) of the location of goods in the territory of a Member State whose customs authority did not release the goods in accordance with the customs procedure of customs transit, or their importation into the territory of this Member State must be recognized by the customs authority of the Member State that released the goods in accordance with the customs procedure of customs transit.

     The procedure for interaction between the customs authorities of the Member States when establishing (confirming) the location of foreign goods in the territory of a Member State whose customs authority has not released the goods in accordance with the customs procedure of customs transit, or their importation into the territory of this Member State is determined by the Commission.

     4. Upon the occurrence of the circumstances specified in paragraph 3 of Article 309 of this Code, export customs duties in respect of Union goods placed under the customs procedure of customs transit shall be payable in the Member State whose customs authority released the goods in accordance with the customs procedure of customs transit.

     5. Import customs duties are paid in the currency of the Member State in which the import customs duties are payable, unless otherwise stipulated by the Treaty on the Union.

     Export customs duties and taxes are paid in the currency of the Member State in which export customs duties and taxes are payable, unless otherwise established by international treaties within the Union, bilateral international treaties of the Member States and (or) the legislation of the Member States.

     6. The forms and methods of payment of customs duties and taxes, as well as the time of fulfillment of the obligation to pay them (the date of payment) are established by the legislation of the Member State in which customs duties and taxes are payable.

     7. Import customs duties are paid to accounts determined in accordance with the Treaty on the Union.

     Export customs duties shall be paid to accounts determined in accordance with the legislation of the Member State in which such export customs duties are payable in accordance with this Article, unless otherwise established by international treaties within the Union and (or) bilateral international treaties of the Member States.

     Taxes are paid to accounts determined in accordance with the legislation of the Member State in which taxes are payable in accordance with this article.

     8. The specifics of the payment of export customs duties may be established by international treaties within the Union and (or) bilateral international treaties of the Member States.

     9. If there are sufficient funds (money) in the payer's account for the execution of the order, the bank is not entitled to delay the execution of the payer's order for the transfer of customs duties and taxes and is obliged to execute it within 1 business day, unless the legislation of the Member States establishes another deadline for its execution.

Chapter 9 Enforcement of the obligation to pay customs duties and taxes

Article 62. General conditions for ensuring the fulfillment of the obligation to pay customs duties and taxes

     1. The fulfillment of the obligation to pay customs duties and taxes is ensured in the cases provided for in Articles 58, 120-122, 143, 177 and 304 of this Code, unless otherwise established in accordance with these articles.

     The legislation of the Member States may establish other cases when the obligation to pay customs duties and taxes is fulfilled.

     2. When the legislation of the Member States establishes cases in accordance with this Code when enforcement of the obligation to pay customs duties and taxes is not provided, such legislation of the Member States may determine the procedure and conditions under which such security is not provided.

     3. The fulfillment of the obligation to pay customs duties and taxes shall be ensured by the payer of customs duties and taxes or by another person in the cases established by this Code.

     In respect of goods placed under the customs procedure of customs transit, the fulfillment for the payer of the obligation to pay customs duties and taxes may be ensured by the forwarder and (or) another person, if this other person has the right to own, use and (or) dispose of the goods in respect of which the obligation to pay customs duties and taxes is ensured, if nothing else is established by this Code.

     The customs representative has the right to ensure the fulfillment of the obligation to pay customs duties and taxes in accordance with this Chapter if, in accordance with Article 405 of this Code, the customs representative bears a joint obligation with the payer of customs duties and taxes to pay customs duties and taxes. If the fulfillment of the obligation to pay customs duties and taxes is secured by a customs representative, upon the occurrence of circumstances stipulated in accordance with this Code in which the obligation to pay customs duties and taxes is subject to fulfillment, such obligation to pay customs duties and taxes shall be performed by the customs representative in solidarity with the person represented by him, regardless of the provisions of paragraphs 5 and 6 of Article 405 of this Code.

4. Enforcement of the obligation to pay customs duties and taxes shall be provided to the customs authority issuing the goods, except for the cases specified in Article 146 of this Code, as well as cases when, in accordance with the legislation of the Member States on customs regulation, general enforcement of the obligation to pay customs duties and taxes may be provided to another customs authority. the organ.

Article 63. Ways to ensure the fulfillment of the obligation to pay customs duties and taxes

     1. The fulfillment of the obligation to pay customs duties and taxes is ensured in the following ways:

     1) cash (money);

     2) bank guarantee;

     3) surety;

     4) pledge of property.

     2. The legislation of the Member States may establish other ways of ensuring the fulfillment of the obligation to pay customs duties and taxes than those specified in paragraph 1 of this Article.

     3. The obligation to pay customs duties and taxes shall be fulfilled by any of the methods specified in paragraph 1 of this Article or established by the legislation of the Member States in accordance with paragraph 2 of this Article.

     The legislation of the Member States on customs regulation may establish cases when the fulfillment of the obligation to pay customs duties and taxes, with the exception of the obligation to pay customs duties and taxes in respect of goods placed under the customs procedure of customs transit, is ensured by certain methods to ensure the fulfillment of the obligation to pay customs duties and taxes.

     The fulfillment of the obligation to pay customs duties and taxes may be ensured in several ways at the choice of the persons specified in paragraph 3 of Article 62 of this Code, taking into account the second paragraph of this paragraph.

     The person ensuring the fulfillment of the obligation to pay customs duties and taxes has the right to replace one method of ensuring the fulfillment of the obligation to pay customs duties and taxes by another method, taking into account the second paragraph of this paragraph, if the replaced enforcement of the obligation to pay customs duties and taxes has not been levied in accordance with Chapter 11 of this Code.

     4. The fulfillment of the obligation to pay customs duties and taxes must be ensured continuously until the termination of the obligation to pay customs duties and taxes in accordance with this Code.

     5. The period of validity of the security for the fulfillment of the obligation to pay customs duties and taxes provided by the methods specified in subitems 2-4 of paragraph 1 of this Article or established by the legislation of the Member States in accordance with paragraph 2 of this Article, including those provided in place of those previously accepted by the customs authority, must be sufficient for timely transmission by the customs authority to the person who provided fulfillment of the obligation to pay customs duties and taxes, and the requirement to fulfill obligations assumed under these methods.

     6. The procedure for applying methods to ensure the fulfillment of the obligation to pay customs duties and taxes, the date of providing security for the fulfillment of the obligation to pay customs duties and taxes, as well as the currency in which such security is provided, shall be established by the legislation of the Member State whose customs authority is provided with security for the fulfillment of the obligation to pay customs duties and taxes.

     The specifics of the application of methods to ensure the fulfillment of the obligation to pay customs duties and taxes during the customs procedure of customs transit may be determined by an international agreement within the Union provided for in paragraph 8 of Article 146 of this Code.

     7. The legislation of the Member States may establish the procedure and cases for the return of documents confirming the provision of security for the payment of customs duties and taxes by the methods specified in subparagraphs 2-4 of paragraph 1 of this Article or established by the legislation of the Member States in accordance with paragraph 2 of this Article.

Article 64. General enforcement of the obligation to pay customs duties and taxes

     1. If several customs operations are performed by the same person in a certain period of time, general enforcement of the obligation to pay customs duties and taxes arising from all such customs operations may be provided.

     2. General enforcement of the obligation to pay customs duties and taxes may be applied if:

     1) all customs operations are performed on the territory of the Member State, the customs authority of which has been provided with general security;

     2) customs operations are performed in the territories of several Member states during the transportation (transportation) of goods in accordance with the customs procedure of customs transit.

     3. The customs authorities shall take general measures to ensure the fulfillment of the obligation to pay customs duties and taxes if, at the expense of such general measures, customs duties and taxes, the fulfillment of which is provided by such general measures, may be collected by any customs authority collecting customs duties and taxes in accordance with Article 69 of this Code.

     4. The procedure for applying general security for the performance of duties and taxes in the event that all customs operations are carried out in the territory of a Member State, the customs authority of which has been provided with general security, is established by the legislation of that Member State.

     When establishing such a procedure, the legislation of a Member State may establish cases and conditions under which the total amount of customs duties and taxes, the performance of which is provided by such general security, exceeds the amount of such general security, and the limits of such excess.

     5. The procedure for applying general enforcement of the obligation to pay customs duties and taxes in the event that customs operations are carried out in the territories of several Member States during the carriage (transportation) of goods in accordance with the customs procedure of customs transit shall be determined in accordance with Articles 146 and 147 of this Code.

Article 65. Determination of the amount of security for the fulfillment of the obligation to pay customs duties and taxes

     1. The amount of enforcement of the obligation to pay customs duties and taxes is determined based on the amounts of customs duties and taxes that would be payable if goods were placed under the customs procedure for release for domestic consumption or the customs procedure for export without the application of tariff preferences and benefits for the payment of import customs duties, taxes or benefits for the payment of export customs duties, respectively, in the State-the member whose customs authority issues the goods, except in cases where, in accordance with this article, Article 146 and paragraph 4 of Article 287 of this Code ensure the fulfillment of the obligation to pay customs duties and taxes in a different amount.

     2. The legislation of the Member States may provide for the inclusion in the amount of enforcement of the obligation to pay customs duties and taxes of the amounts of customs duties payable for customs operations performed by customs authorities related to the release of goods.

     3. If, when determining the amount of enforcement of the obligation to pay customs duties and taxes, it is impossible to accurately determine the amount of customs duties and taxes to be paid due to the lack of accurate information about the goods (nature, name, quantity, origin and (or) customs value), such amount of customs duties and taxes is determined based on the value of the goods and (or) their physical characteristics in physical terms (quantity, mass, volume or other characteristics), the highest rates of customs duties and taxes, which can be determined on the basis of available information, the order of use of which is determined by the Commission.

     4. When releasing goods with the features provided for in Articles 121 and 122 of this Code, the amount of enforcement of the obligation to pay customs duties and taxes is determined as the amount of customs duties and taxes that may additionally be payable based on the results of customs control and customs expertise, taking into account paragraphs 3 and 5 of this Article.

     5. In the case of customs control of the customs value of goods, in order to determine the amount of enforcement of the obligation to pay customs duties and taxes upon the release of goods with the features provided for in Article 121 of this Code, in particular, the following may be used:

     1) information on the value of goods of the same class or type available to the customs authority;

     2) the customs value of the goods, excluding the declared deductions and discounts, if the customs authority has doubts about their validity.;

     3) the customs value of the goods, taking into account the possible amount of additional charges to the price actually paid or payable, if the customs authority has doubts about the validity of the claimed additional charges.

6. In the event that, in accordance with subparagraph 3 of paragraph 13 of Article 120 of this Code, the condition for the release of goods prior to filing a declaration for goods is the provision of security for the performance of duties to pay customs duties and taxes, the amount of customs duties and taxes in determining the amount of such security is determined based on the information contained in the application for the release of goods prior to filing declarations of goods and documents submitted together with such an application, subject to paragraphs 1 and 3 of this Article.

     To determine the amount of customs duties and taxes, based on which the amount of enforcement of the obligation to pay customs duties and taxes is determined, the rates of customs duties and taxes effective on the day of registration of the application for the release of goods prior to filing the goods declaration are applied.

     If, in order to determine the specified amount of customs duties and taxes, it is required to convert a foreign currency into the currency of a Member State, such recalculation shall be carried out at the exchange rate in effect on the date of registration of the application for the release of goods prior to filing the goods declaration.

     7. In respect of certain types of goods, the legislation of the Member States may establish fixed amounts to ensure the fulfillment of the obligation to pay customs duties and taxes, subject to the requirements provided for in paragraphs 1-3 of this Article, and in respect of goods placed under the customs procedure of customs transit, subject to the requirements provided for in paragraph 2 of Article 146 of this Code.

Chapter 10 Refund (offset) of amounts of customs duties, taxes and other monetary funds (money)

Article 66. Excessively paid or excessively collected customs duties and taxes

     Excessively paid or excessively collected customs duties and taxes are monetary funds (money) paid or collected as customs duties and taxes, identified as specific types and amounts of customs duties and taxes in respect of specific goods and the amount of which exceeds the amount of customs duties and taxes payable in accordance with this Code and (or) the legislation of the Member States.

Article 67. Refund (offset) of amounts of customs duties, taxes, advance payments, funds (money) deposited as security for the fulfillment of obligations to pay customs duties, taxes, as well as other monetary funds (money)

     1. The amounts of customs duties and taxes are subject to refund (offset) in accordance with this chapter in the following cases::

     1) customs duties and taxes are excessively paid or excessively collected customs duties and taxes in accordance with Article 66 of this Code;

     2) import customs duties paid to accounts determined in accordance with the Treaty on the Union are not identified as the amounts of import customs duties in respect of specific goods.;

     3) export customs duties and taxes paid to accounts determined by the legislation of the Member States are not identified as amounts of export customs duties and taxes in respect of specific goods;

     4) the goods have been confiscated or converted into the property (income) of a member State in accordance with the legislation of that Member State, if the obligation to pay customs duties and taxes in respect of these goods has previously been fulfilled, except for the case when import customs duties and taxes have been paid in respect of goods placed under the customs procedure of temporary importation (admission), for the period when partial payment of import customs duties and taxes was applied;

     5) the release of goods in accordance with the declared customs procedure is refused if the obligation to pay customs duties and taxes that arose during the registration of the customs declaration or the application for the release of goods prior to the filing of the goods declaration has previously been fulfilled.;

     6) the customs declaration has been withdrawn in accordance with Article 113 of this Code, and (or) the release of goods has been cancelled in accordance with paragraph 4 of Article 118 of this Code, if the obligation to pay customs duties and taxes that arose during the registration of the customs declaration was previously fulfilled.;

     7) the cases provided for in Articles 237 and 242 of this Code;

     8) cases provided for by the legislation of the Member States in connection with the application of the specifics of customs declaration established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code;

     9) other cases stipulated by this Code and (or) international treaties within the Union.

     2. The refund (offset) of the amounts of excessively paid and (or) excessively collected customs duties and taxes is carried out by the customs authority, provided that changes (additions) are made in accordance with the established procedure to the information on calculated customs duties and taxes stated in the goods declaration, or adjustments are made in accordance with the established procedure to the information on calculated customs payments in the customs receipt order, or in another customs document determined by the Commission in accordance with paragraph 24 of Article 266 of this Code, or in customs documents, specified in paragraph 4 of Article 52 and the second paragraph of paragraph 4 of Article 277 of this Code, and subject to other conditions for the refund (offset) of the amounts of excessively paid and (or) excessively collected customs duties and taxes established by the legislation of the Member State in which the payment and (or) collection of customs duties and taxes.

     3. The refund (offset) of the amounts of customs duties and taxes in the cases specified in subitems 4-9 of paragraph 1 of this Article shall be carried out upon confirmation to the customs authority in accordance with the procedure established in accordance with the legislation of the Member States of the occurrence of circumstances entailing the refund (offset) of the amounts of customs duties and taxes, and subject to other conditions for the refund (offset) of the amounts of customs duties and taxes established by the legislation of the Member State in which the payment and (or) collection of customs duties and taxes were made.

     4. The refund (offset) of the amounts of import customs duties is carried out in accordance with the procedure and terms established by the legislation of the Member State in which such import customs duties were paid and/or collected, taking into account the provisions of the Treaty on the Union.

     5. The refund (offset) of the amounts of export customs duties is carried out in accordance with the procedure and terms established by the legislation of the Member State in which such export customs duties were paid and/or collected, unless otherwise established by international treaties within the Union and/or bilateral international treaties of the Member States.

     6. The refund (offset) of tax amounts is carried out in accordance with the procedure and terms established by the legislation of the Member State in which such taxes are paid and (or) collected.

     7. The refund (offset) of the amounts of advance payments and other monetary funds (money) is carried out in cases, in accordance with the procedure and within the time limits established by the legislation of the Member State in which such advance payments and other monetary funds (money) were paid.

     8. The refund (offset) of the amounts of funds (money) deposited as security for the fulfillment of the obligation to pay customs duties and taxes is carried out by the customs authority of the Member State in which such security was provided, in accordance with the procedure and terms established by the legislation of that Member State.

     9. The refund (offset) of the amounts of funds (money) deposited as security for the fulfillment of the obligation to pay customs duties and taxes is carried out in the following cases::

     1) the obligation to pay customs duties and taxes, the fulfillment of which is secured by monetary funds (money) deposited as security for the fulfillment of the obligation to pay customs duties and taxes, has been fulfilled in full, terminated or has not arisen;

     2) in return for the monetary funds (money) deposited as security for the fulfillment of the obligation to pay customs duties and taxes, security has been provided for the fulfillment of the obligation to pay customs duties and taxes in another way.

     10. If the payer has not fulfilled (in whole or in part) the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, refund of customs duties, taxes, advance payments, funds (money) deposited as security for the fulfillment of the obligation to pay customs duties, taxes, as well as other monetary funds (money) in the amount of such an unfulfilled obligation is not carried out.

     The legislation of a Member State may establish that the amounts of customs duties, taxes, advance payments, monetary funds (money) deposited as security for the fulfillment of the obligation to pay customs duties, taxes, as well as other monetary funds (money) are not offset if the payer has not fulfilled (in whole or in part) the obligation to pay customs duties, taxes, and other monetary funds (money). the established term of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, with the exception of offsetting such amounts of customs duties, taxes, advance payments, funds (money) due to the fulfillment of the specified obligation.

     The legislation of the Member States may establish other cases when the refund (offset) of the amounts of customs duties, taxes, advance payments, funds (money) deposited as security for the fulfillment of the obligation to pay customs duties, taxes, as well as other monetary funds (money) is not made.

Chapter 11 Collection of customs duties and taxes

Article 68. General provisions on the collection of customs duties and taxes

1. In the cases specified in paragraph 7 of Article 55 of this Code, the customs authority shall take measures to collect customs duties and taxes in accordance with this chapter.

     2. Measures to collect customs duties and taxes include the collection of customs duties and taxes at the expense of monetary funds (money) and (or) other property of the payer, including at the expense of amounts of customs duties, taxes, special, anti-dumping, countervailing duties subject to refund in accordance with Articles 67 and 76 of this Code, and (or) the amounts of advance payments, by ensuring the fulfillment of the obligation to pay customs duties and taxes, ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, ensuring the fulfillment of the duties of a legal entity operating in the field of customs affairs, ensuring the fulfillment of the duties of an authorized economic operator, unless otherwise established by this Code and (or) the Treaty on the Union.

     3. In addition to the measures specified in paragraph 2 of this Article, the legislation of the Member States may establish such measures for the collection of customs duties and taxes as foreclosure on goods in respect of which customs duties and taxes have not been paid, and other measures for the collection of customs duties and taxes.

     Foreclosure on goods in respect of which customs duties and taxes have not been paid terminates the obligation to pay customs duties and taxes in respect of such goods.

     4. Measures to collect customs duties and taxes shall not be taken in the following cases::

     1) the deadline for the collection of unpaid customs duties and taxes, established by the legislation of the Member State, the customs authority of which carries out the collection of customs duties and taxes, has expired;

     2) the obligation to pay customs duties and taxes has ceased in connection with the payment of customs duties and taxes or in connection with other circumstances provided for in paragraph 2 of Article 54 of this Code;

     3) the obligation to pay customs duties and taxes has ceased due to the application of measures to collect customs duties and taxes established in accordance with paragraph 3 of this Article.;

     4) the amounts of customs duties and taxes, the collection of which proved impossible, in accordance with the legislation of the member state, the customs authority of which carried out the collection of these amounts, are recognized as uncollectible.;

     5) other cases determined by the Commission in respect of import customs duties;

     6) other cases established by the legislation of the Member States in respect of export customs duties and taxes.

     5. Measures to collect customs duties and taxes shall not be taken in respect of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or administrative proceedings (administrative proceedings), in respect of which a decision was made to return them and which are subject to customs declaration in accordance with this Code., with respect to the obligation to pay customs duties and taxes that arose prior to the decision on the return of such goods, within the period from the date of entry into force of one of the decisions, specified in paragraph 4 of Article 98 of this Code, on the day of placing such goods in temporary storage or placing them under one of the customs procedures.

     6. The measures for the collection of customs duties and taxes specified in paragraphs 2 and 3 of this Article shall be taken in accordance with the legislation of the Member State, the customs authority of which carries out the collection of customs duties and taxes.

Article 69. The customs body collecting customs duties and taxes

     1. Customs duties and taxes shall be collected by the customs authority that released the goods or by another customs authority determined by the legislation on customs regulation of the Member State in which the goods were released, with the exception of the cases provided for in paragraphs 2 and 3 of this Article.

     In respect of goods illegally moved across the customs border of the Union, with the exception of the illegal movement of goods across the customs border of the Union with an unreliable customs declaration, customs duties and taxes are collected by the customs authority of the Member State in whose territory the fact of such illegal movement of goods across the customs border of the Union has been revealed.

     If the circumstances specified in paragraph 4 of Article 91, paragraph 3 of Article 97, paragraph 4 of Article 103, paragraph 8 of Article 279, paragraph 4 of Article 280 and paragraph 4 of Article 288 of this Code arise, customs duties and taxes shall be collected by the customs authority of the Member State in whose territory such circumstances have been identified.

     2. In the cases specified in the second paragraph of paragraph 2 and paragraph 3 of Article 61 of this Code, customs duties and taxes shall be collected by the customs authority of the Member State in which, in accordance with the second paragraph of paragraph 2 and paragraph 3 of Article 61 of this Code, customs duties and taxes are payable, unless otherwise specified in paragraph 3 of this Article.

     3. If, during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, enforcement of the obligation to pay customs duties and taxes was provided, then customs duties and taxes not paid upon the occurrence of the circumstances specified in paragraph 5 of Article 153 and paragraph 3 of Article 309 of this Code shall be collected by the customs authority determined by the legislation on customs regulation of the member state, the customs authority of which has been provided with enforcement of the obligation to pay customs duties and taxes, due to such provision.

     If, during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, the declarant of such goods is an authorized economic operator or customs carrier, then customs duties and taxes not paid upon the occurrence of circumstances provided for in paragraph 5 of Article 153 and paragraph 3 of Article 309 of this Code shall be collected by the customs authority determined by the legislation on customs regulation of the state-the member whose customs authority is the person acting as the declarant of goods, placed under the customs procedure of customs transit, included in the register of authorized economic operators or in the register of customs carriers.

      4. The interaction of customs authorities in the collection of customs duties and taxes in accordance with paragraph 3 of this Article and the transfer of the collected amounts of customs duties and taxes to the Member State in which the customs duties and taxes are payable shall be carried out in accordance with the procedure provided for in Appendix No. 1 to this Code, and in the part not regulated by the specified appendix - in the order determined by the Commission.

Article 70. Recognition of the amounts of customs duties, penalties, and interest as uncollectible and their write-off

     The amounts of customs duties, penalties, and interest, which have proved impossible to collect, shall be deemed uncollectible and written off in accordance with the procedure and on the grounds established by the legislation of the Member State whose customs authority collected these amounts.

Chapter 12 Special, anti-dumping, countervailing and other duties applied in order to protect the domestic market

Article 71. The application of special, anti-dumping, countervailing and other duties in order to protect the domestic market

     1. When measures to protect the internal market are introduced in the Union in the form of special, anti-dumping, countervailing duties, such duties are subject to payment in accordance with the procedure established by this Code.

     When measures are introduced in the Union to protect the internal market through the introduction of a special quota, in the case of imports of goods for which a special protective measure has been established outside such a quota or in amounts exceeding such a quota, a special duty shall be payable in accordance with the procedure established by this Code.

     When internal market protection measures are introduced in the Union in accordance with article 50 of the Treaty on the Union in the form of duties, such duties, unless otherwise determined by the Commission, shall be payable in the cases and in the manner provided for by this Code for the payment of special, anti-dumping, countervailing duties by persons who are payers of customs duties and taxes in accordance with this Code..

     2. Payers of special, anti-dumping, countervailing duties are the declarant or other persons who have an obligation to pay special, anti-dumping, countervailing duties in respect of goods to which a measure of protection of the domestic market is applied through the introduction of a special, anti-dumping or countervailing duty, a special quota.

     3. The calculation and payment of special, anti-dumping, countervailing duties shall be carried out in accordance with the procedure established by this Code for the calculation and payment of import customs duties, taking into account the specifics provided for in this chapter and the Treaty on the Union.

     See: The procedure for completing the calculation of customs duties, taxes, special, anti-dumping, countervailing duties and making changes (additions) to such calculation.

     4. The provisions of this chapter shall not apply to goods for personal use imported into the customs territory of the Union.

Article 72. The emergence and termination of the obligation to pay special, anti-dumping, countervailing duties. Cases when special, anti-dumping, countervailing duties are not paid

1. The obligation to pay special, anti-dumping, countervailing duties arises in accordance with paragraph 5 of this article, Articles 91, 97, 103, 136, 137, 153, 162, 174, 198, 208, 216, 225, 241, 247, 279, 284 and 295 of this Code, as well as when the occurrence of circumstances determined in accordance with Article 254 of this Code by the Commission and the legislation of the Member States in cases provided for by the Commission.

     2. The obligation to pay special, anti-dumping, countervailing duties is terminated:

     1) upon the occurrence of circumstances and in compliance with the conditions related to the termination of the obligation to pay special, anti-dumping, countervailing duties provided for in articles 91, 97, 103, 136, 137, 153, 162, 174, 198, 208, 216, 225, 241, 247, 279, 284 and 295 of this Code;

     2) in accordance with paragraph 5 of this article;

     3) upon the occurrence of circumstances determined in accordance with Article 254 of this Code by the Commission and the legislation of the Member States in the cases provided for by the Commission.;

     4) in the cases specified in paragraph 4 of Article 73 and the second paragraph of paragraph 3 of Article 77 of this Code;

     5) in the event that measures to recover special, anti-dumping, countervailing duties are not taken in accordance with subparagraph 4 of paragraph 4 of Article 77 of this Code in respect of the amount of special, anti-dumping, countervailing duties recognized as uncollectible in accordance with the legislation of the Member States.

     3. The Commission has the right to determine the circumstances in which the obligation to pay special, anti-dumping, countervailing duties ceases in cases where, in respect of the same goods, the obligation to pay special, anti-dumping, countervailing duties arose from different persons, under different circumstances and (or) repeatedly, including in the case when the obligation to the payment of special, anti-dumping, countervailing duties arose in one Member State, and the circumstances in which the obligation to pay special, anti-dumping, countervailing duties ceases, occurred in another Member State, as well as the procedure for interaction of customs authorities to confirm the occurrence of such circumstances.

     4. Special, anti-dumping, countervailing duties are not paid:

     1) in respect of goods placed (placed) under a customs procedure, the conditions of placement under which do not provide for the payment of special, anti-dumping, countervailing duties, until the completion or termination of such a customs procedure and subject to the conditions of use of these goods in accordance with such a customs procedure;

     2) in respect of certain categories of goods that are not subject to customs procedures in accordance with paragraph 4 of Article 272 and paragraph 2 of Article 281 of this Code, subject to the conditions of their use established by this Code for these categories of goods.

     5. The obligation to pay special, anti-dumping, countervailing duties in case of illegal movement of goods across the customs border of the Union arises, ceases and is subject to execution upon the occurrence of circumstances established by Article 56 of this Code for the occurrence, termination and fulfillment of the obligation to pay import customs duties, taking into account the specifics provided for by international treaties within the Union.

     In case of illegal movement of goods across the customs border of the Union, special, anti-dumping, countervailing duties are payable in the amount as if the goods were placed under the customs procedure of release for domestic consumption.

     Special, anti-dumping, countervailing duties in case of illegal movement of goods across the customs border of the Union are calculated in accordance with this chapter, taking into account the specifics provided for by international treaties within the Union.

     For calculating special, anti-dumping, countervailing duties, the rates of special, anti-dumping, countervailing duties effective on the day when goods cross the customs border of the Union, and if this day is not fixed, on the day when the fact of illegal movement of goods across the customs border of the Union is revealed, are applied.

     If, in order to determine the customs value of goods, as well as to calculate special, anti-dumping, countervailing duties, it is required to convert foreign currency into the currency of a member State, such recalculation is carried out at the exchange rate effective on the day the goods cross the customs border of the Union, and if this day is not fixed, on the day the fact of illegal movement is revealed. goods across the customs border of the Union.

     If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating special, anti-dumping, countervailing duties payable is determined on the basis of information available to the customs authority, and the classification of goods is carried out taking into account paragraph 3 of Article 20 of this Code.

     If the product code, in accordance with the Commodity Nomenclature of Foreign Economic Activity, is defined at the level of a grouping with fewer than 10 characters, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping is applied to calculate special, anti-dumping, countervailing duties.

     Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary for the determination of these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or products included in the grouping, if the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than 10 characters.

     When accurate information about goods is subsequently established, special, anti-dumping, countervailing duties are calculated based on such accurate information, and the amounts of overpaid and (or) overpaid special, anti-dumping, countervailing duties are refunded or unpaid amounts are collected in accordance with Articles 76 and 77 of this Code.

     6. In case of confiscation or conversion of goods into the property (income) of a Member state in accordance with the legislation of that Member State, detention by customs authorities of goods in accordance with Chapter 51 of this Code, temporary storage, placement of goods under customs procedures after fulfilling the obligation to pay special, anti-dumping, countervailing duties and (or) their recovery (in whole or in part) of the amounts of special, anti-dumping, countervailing duties paid and (or) collected in accordance with this article, are subject to refund (offset) in accordance with Article 76 of this Code.

     7. The provisions of paragraph 5 of this Article shall not apply to the illegal movement of goods across the customs border of the Union with an unreliable customs declaration.

     In case of illegal movement of goods across the customs border of the Union with an unreliable customs declaration, special, anti-dumping, countervailing duties are calculated in accordance with this Code. At the same time, special, anti-dumping, countervailing duties actually paid during the customs declaration of goods are not re-paid (are not collected), and the amounts of overpaid and (or) overpaid special, anti-dumping, countervailing duties are subject to refund (offset) in accordance with this Code.

Article 73. Fulfillment of the obligation to pay special, anti-dumping, countervailing duties

     1. The obligation to pay special, anti-dumping, countervailing duties shall be performed by the payer of special, anti-dumping, countervailing duties, by persons who, in accordance with this Code, bear with the payer of special, anti-dumping, countervailing duties a joint obligation to pay special, anti-dumping, countervailing duties or, if provided for by the legislation of the Member States, a subsidiary obligation. payment of special, anti-dumping, countervailing duties.

     The legislation of the Member States may establish the possibility of fulfilling the obligation to pay special, anti-dumping, countervailing duties by other persons.

     The duty to pay special, anti-dumping, countervailing duties is performed by the customs representative, taking into account Article 405 of this Code.

     2. The obligation to pay special, anti-dumping, countervailing duties is fulfilled by paying them in the manner and within the time limits established by Article 74 of this Code, in the amounts calculated and payable in accordance with this Code.

     The specifics of fulfilling the obligation to pay special, anti-dumping, and countervailing duties upon liquidation of an organization, termination of an individual entrepreneur's activity, or reorganization of an organization are established by the legislation of the member States.

If the legislation of a Member State establishes the possibility of fulfilling the obligation to pay special, anti-dumping, countervailing duties by compensating for damage caused in the form of unpaid special, anti-dumping, countervailing duties, the specifics of fulfilling such obligation shall be established by the legislation of that Member State.

     3. In case of non-fulfillment or improper fulfillment of the obligation to pay special, anti-dumping, countervailing duties, the customs authority, in accordance with the procedure and terms established by the legislation of the member States, shall send to the payer of special, anti-dumping, countervailing duties, as well as to persons who, in accordance with this Code, bear with the payer of special, anti-dumping, countervailing duties a joint obligation to payment of special, anti-dumping, countervailing duties or, if this is provided for by the legislation of the Member States, - subsidiary obligation to pay special, anti-dumping, countervailing duties, notification of unpaid amounts of special, anti-dumping, countervailing duties within the prescribed period, with the exception of the cases provided for in paragraph 4 of this Article and cases established by the legislation of the Member States in accordance with paragraph 5 of this Article.

     The form of the said notification, the procedure and the deadline for the fulfillment of the requirements provided for in such notification shall be established in accordance with the legislation of the Member States.

      In cases where special, anti-dumping, countervailing duties in accordance with paragraph 7 of Article 74 of this Code are payable in one Member State, and the collection of special, anti-dumping, countervailing duties in accordance with paragraph 5 of Article 77 of this Code is carried out by the customs authority of another Member State, the said notification shall be sent by the customs authority collecting special, anti-dumping, countervailing duties, after receiving the documents necessary for the collection of special, anti-dumping, countervailing duties, in accordance with the procedure provided for in Appendix No. 1 to this Code.

     4. The Customs authority shall not send the notification specified in paragraph 3 of this Article in the following cases::

     1) identification after the release of goods, and in respect of goods that were released before the filing of the goods declaration, - after sending an electronic document or making appropriate marks provided for in paragraph 17 of Article 120 of this Code, the fact of non-payment of customs duties, special, anti-dumping, countervailing duties, calculated in one declaration for goods, in an amount not exceeding in aggregate the amount equivalent to 5 euros at the exchange rate effective on the day of application of the exchange rate for calculating customs duties and taxes in accordance with this Code;

     2) identification of the fact of non-payment of customs duties, special, anti-dumping, countervailing duties calculated in one calculation of customs duties, taxes, special, anti-dumping, countervailing duties specified in paragraph 4 of Article 52 of this Code, in an amount not exceeding in aggregate the amount equivalent to 5 euros at the exchange rate effective on the day of application the exchange rate for calculating customs duties and taxes in accordance with this Code.

     5. The legislation of the Member States may establish cases other than those referred to in paragraph 4 of this Article when the notification referred to in paragraph 3 of this article is not sent.

     6. In the cases specified in paragraph 4 of this article, the obligation to pay special, anti-dumping, countervailing duties is terminated.

     7. In case of non-fulfillment or improper fulfillment of the obligation to pay special, anti-dumping, countervailing duties within the time period specified in the notification sent in accordance with paragraph 3 of this Article, as well as in cases established by the legislation of the Member States in accordance with paragraph 5 of this Article, when such notification is not sent, the customs authority responsible for collecting special, anti-dumping, countervailing duties, takes measures to collect special, anti-dumping, countervailing duties in accordance with Article 77 of this Code.

     8. The Commission has the right to determine the specifics of fulfilling the obligation to pay special, anti-dumping, countervailing duties in cases where, in respect of the same goods, the obligation to pay special, anti-dumping, countervailing duties arose from different persons due to different circumstances and (or) repeatedly.

Article 74. Terms and procedure for payment of special, anti-dumping, countervailing duties

     1. The terms of payment of special, anti-dumping, countervailing duties shall be determined in accordance with paragraph 2 of this article, Articles 91, 97, 103, 136, 137, 153, 162, 174, 198, 208, 216, 225, 241, 247, 279, 284 and 295 of this Code, except for the case when when another deadline for payment of anti-dumping or countervailing duties is established by paragraph 3 of this Article.

     2. In case of illegal movement of goods across the customs border of the Union, special, anti-dumping, countervailing duties shall be payable within the time limits established by Article 56 of this Code for the payment of import customs duties.

     In respect of goods placed (placed) under a special customs procedure, the terms of payment of special, anti-dumping, countervailing duties shall be determined in accordance with Article 254 of this Code by the Commission and the legislation of the Member States in cases provided for by the Commission.

     3. When applying anti-dumping or countervailing duties in accordance with paragraphs 104 and 169 of the Protocol on the Application of Special Protective, Anti-Dumping and Countervailing Measures against Third Countries (Annex No. 8 to the Treaty on the Union) Anti-dumping and countervailing duties are payable no later than 30 working days from the date of entry into force of the Commission's decision on the application of an anti-dumping or countervailing measure.

     4. In respect of goods, the specifics of customs declaration of which are established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code, the terms of payment of special, anti-dumping, countervailing duties are established by the legislation of the Member States.

     5. There is no change in the payment dates for special, anti-dumping, or countervailing duties in the form of deferrals or installments.

     6. In case of non-fulfillment or improper fulfillment of the obligation to pay special, anti-dumping, countervailing duties, penalties shall be paid within the time period established by this Code.

     The accrual, payment, collection and refund of penalties shall be made in the Member State in which, in accordance with paragraph 7 of this Article, special, anti-dumping, countervailing duties are payable, in accordance with the legislation of that Member State.

     Penalties shall not be paid if the customs body collecting special, anti-dumping, countervailing duties, in accordance with the procedure determined by the Commission in accordance with paragraph 3 of Article 72 of this Code, has received confirmation of the occurrence of circumstances in which the obligation to pay special, anti-dumping, countervailing duties is terminated.

     7. Special, anti-dumping, countervailing duties are payable in the Member State in which, in accordance with Article 61 of this Code, customs duties and taxes are payable.

     8. Special, anti-dumping, countervailing duties shall be paid in the currency of the Member State in which the special, anti-dumping, countervailing duties are payable, unless otherwise provided by the Treaty on the Union.

     9. Special, anti-dumping, countervailing duties are paid to the accounts determined by the Treaty on the Union.

     10. In cases stipulated by the Treaty on the Union, the amounts of special preliminary, anti-dumping, preliminary countervailing duties paid and (or) collected, as well as anti-dumping, countervailing duties paid in accordance with the procedure established for the collection of the relevant types of preliminary duties, are subject to offset in special, anti-dumping, countervailing duties and credited to accounts determined by the Treaty. on the Union for distribution between the Member States, in accordance with the procedure established by the Treaty on the Union.

     11. In cases where, in accordance with this Code, interest is payable on the amounts of special, anti-dumping, countervailing duties, as if a deferral of their payment had been granted in respect of these amounts, such interest shall be accrued and paid in accordance with the procedure established by Article 60 of this Code for the accrual and payment of interest for the deferral or installment payment of import customs duties..

Article 75. Enforcement of the obligation to pay special, anti-dumping, countervailing duties

     1. The obligation to pay special, anti-dumping, countervailing duties shall be fulfilled in the cases provided for in Articles 120-122 of this Code, as well as in cases determined by the Commission in accordance with subparagraph 2 of paragraph 1 of Article 143 of this Code, unless otherwise established in accordance with these articles.

     The fulfillment of the obligation to pay special, anti-dumping, countervailing duties is ensured by the methods and in accordance with the procedure provided for by this Code to ensure the fulfillment of the obligation to pay import customs duties.

2. When the legislation of the Member States establishes cases in accordance with this Code when enforcement of the obligation to pay special, anti-dumping, countervailing duties is not provided, such legislation of the Member States may determine the procedure and conditions under which such security is not provided.

     3. When measures to protect the internal market are introduced in the Union in accordance with article 50 of the Treaty on the Union in the form of duties, the obligation to pay such duties shall be enforced in cases where this Code provides for the enforcement of the obligation to pay special, anti-dumping, countervailing duties, in the ways and in the manner provided for by this Code to ensure the enforcement of the obligation to pay import customs duties.

     4. The amount of security for the performance of the obligation to pay special, anti-dumping, countervailing duties is determined based on the amounts of special, anti-dumping, countervailing duties that would be payable if goods were placed under the customs procedure for release for domestic consumption, except in cases where, in accordance with this article, the performance of the obligation to pay special, anti-dumping, countervailing duties is provided in accordance with a different size.

     If, when determining the amount of enforcement of the obligation to pay special, anti-dumping, countervailing duties, it is impossible to accurately determine the amount of special, anti-dumping, countervailing duties due to the lack of accurate information about the goods (nature, name, quantity, origin and (or) customs value), such amount of special, anti-dumping, countervailing duties It is determined based on the cost of goods and (or) their physical characteristics in physical terms (quantity, mass, volume or other characteristics), the highest rates of special, anti-dumping, countervailing duties, which can be determined on the basis of available information, the order of use of which is determined by the Commission.

     5. When releasing goods with the features provided for in Articles 121 and 122 of this Code, the amount of enforcement of the obligation to pay special, anti-dumping, countervailing duties is determined as the amount of special, anti-dumping, countervailing duties that may additionally be payable based on the results of customs control, customs expertise, taking into account the second paragraph of paragraph 4 and paragraph 6 of this Article..

     6. In the case of customs control of the customs value of goods, in order to determine the amount of enforcement of the obligation to pay special, anti-dumping, countervailing duties upon the release of goods with the features provided for in Article 121 of this Code, in particular, the following may be used:

     1) information on the value of goods of the same class or type available to the customs authority;

     2) the customs value of the goods, excluding the declared deductions and discounts, if the customs authority has doubts about their validity.;

     3) the customs value of the goods, taking into account the possible amount of additional charges to the price actually paid or payable, if the customs authority has doubts about the validity of the claimed additional charges.

     7. With respect to certain types of goods, the Commission has the right to establish fixed amounts to ensure the fulfillment of obligations to pay special, anti-dumping, countervailing duties, taking into account the requirements provided for in paragraph 4 of this article.

     8. In cases stipulated by the Treaty on the Union, enforcement of the obligation to pay anti-dumping duties is provided in accordance with the procedure established by this Code to ensure the enforcement of the obligation to pay import customs duties, in the amounts and in the ways established by the Treaty on the Union.

     Upon the occurrence of circumstances stipulated by the Treaty on the Union, the enforcement of the obligation to pay the anti-dumping duty shall be offset against the payment of the anti-dumping duty and credited to the account determined by the Treaty on the Union for distribution between the Member States in the manner and amounts established by the Treaty on the Union.

     9. The fulfillment of the obligation to pay special, anti-dumping, countervailing duties is provided by the persons specified in paragraph 3 of Article 62 of this Code.

     The customs representative has the right to ensure the fulfillment of the obligation to pay special, anti-dumping, countervailing duties in accordance with this Chapter if, in accordance with Article 405 of this Code, the customs representative bears a joint obligation with the payer of special, anti-dumping, countervailing duties to pay special, anti-dumping, countervailing duties. If the fulfillment of the obligation to pay special, anti-dumping, countervailing duties is secured by a customs representative, upon the occurrence of circumstances stipulated in accordance with this Code in which the obligation to pay special, anti-dumping, countervailing duties is subject to fulfillment, such obligation to pay special, anti-dumping, countervailing duties shall be performed by the customs representative in solidarity with the person represented by him outside depending on the provisions of paragraphs 5 and 6 of Article 405 of this Code.

     10. To ensure the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, general enforcement of the obligation to pay special, anti-dumping, countervailing duties may be applied in the cases and in the manner provided for in Article 64 of this Code to ensure the fulfillment of the obligation to pay customs duties and taxes.

Article 76. Refund (offset) of the amounts of special, anti-dumping, countervailing duties, funds (money) deposited as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties

     1. The refund (offset) of the amounts of preliminary special, preliminary anti-dumping, preliminary countervailing duties, as well as anti-dumping, countervailing duties paid in accordance with the procedure established for the collection of the relevant types of preliminary duties, with the exception of their offset into special, anti-dumping, countervailing duties in accordance with paragraph 10 of Article 74 of this Code, shall be carried out in the cases specified by The Treaty of Alliance. Refund (offset) these amounts are carried out in accordance with the procedure established by the legislation of the Member State in which the payment and (or) collection of preliminary special, preliminary anti-dumping, preliminary countervailing duties, as well as anti-dumping, countervailing duties, paid in accordance with the procedure established for the collection of the relevant types of preliminary duties.

     2. Excessively paid or excessively collected special, anti-dumping, countervailing duties are monetary funds (money) paid or collected as special, anti-dumping, countervailing duties, identified as specific types and amounts of special, anti-dumping, countervailing duties in respect of specific goods and the amount of which exceeds the amount of special, anti-dumping, countervailing duties payable in accordance with the Treaty on the Union.

     3. The amounts of special, anti-dumping, countervailing duties are subject to refund (offset) in accordance with this article in the following cases::

     1) special, anti-dumping, countervailing duties are unduly paid or unduly collected special, anti-dumping, countervailing duties in accordance with paragraph 2 of this Article.;

     2) special, anti-dumping, countervailing duties paid to accounts determined in accordance with the Treaty on the Union are not identified as amounts of special, anti-dumping, countervailing duties in respect of specific goods;

     3) the goods have been confiscated or converted into the property (income) of a Member State in accordance with the legislation of that Member State, if the obligation to pay special, anti-dumping, countervailing duties in respect of these goods has previously been fulfilled.;

     4) the release of goods in accordance with the declared customs procedure is refused if the obligation to pay special, anti-dumping, countervailing duties that arose during the registration of the customs declaration or the application for the release of goods prior to the filing of the goods declaration has previously been fulfilled.;

     5) the customs declaration has been withdrawn in accordance with Article 113 of this Code, and (or) the release of goods has been cancelled in accordance with paragraph 4 of Article 118 of this Code, if the obligation to pay special, anti-dumping, countervailing duties that arose during the registration of the customs declaration was previously fulfilled.;

     6) the cases provided for in Article 242 of this Code;

     7) cases provided for by the legislation of the Member States in connection with the application of the specifics of customs declaration established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code;

     8) other cases stipulated by this Code and (or) international treaties within the Union.

4. The refund (offset) of the amounts of excessively paid and (or) excessively collected special, anti-dumping, countervailing duties is carried out by the customs authority, provided that changes (additions) are made in accordance with the established procedure to the information on calculated special, anti-dumping, countervailing duties stated in the goods declaration, or adjustments are made in accordance with the established procedure to the information on calculated special, anti-dumping, countervailing duties., countervailing duties in the customs document specified in paragraph 4 of Article 52 of this Code, and subject to other conditions for the refund (offset) of the amounts of overpaid and/or overpaid special, anti-dumping, countervailing duties established by the legislation of the Member State in which the payment and/or collection of special, anti-dumping, countervailing duties was made.

     5. The refund (offset) of the amounts of special, anti-dumping, countervailing duties in the cases specified in subitems 3-8 of paragraph 3 of this Article shall be carried out upon confirmation to the customs authority in accordance with the procedure established in accordance with the legislation of the Member States of the occurrence of circumstances entailing the refund (offset) of the amounts of special, anti-dumping, countervailing duties, and if compliance with other conditions for the refund (offset) of the amounts of special, anti-dumping, countervailing duties established by the legislation of the Member State, in which special, anti-dumping, countervailing duties have been paid and/or collected.

     6. The refund (offset) of the amounts of special, anti-dumping, countervailing duties is carried out in accordance with the procedure and terms established by the legislation of the Member State in which such special, anti-dumping, countervailing duties are paid and (or) collected, taking into account the provisions of the Treaty on the Union.

     7. The refund (offset) of the amounts of funds (money) deposited as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties is carried out by the customs authority of the Member State in which such security was provided, in accordance with the procedure and terms established by the legislation of that Member State.

     8. The refund (offset), with the exception of offset against the payment of an anti-dumping duty in accordance with the second paragraph of paragraph 8 of Article 75 of this Code, of the amounts of money (money) deposited in accordance with the Treaty on the Union as security for the fulfillment of the obligation to pay an anti-dumping duty, shall be carried out by the customs authority of the Member State in which such security has been provided, in accordance with the procedure and terms established by the legislation of this Member State.

     9. The refund (offset) of the amounts of funds (money) deposited as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties is carried out in the following cases::

     1) the obligation to pay special, anti-dumping, countervailing duties, the fulfillment of which is secured by monetary funds (money) deposited as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, has been fulfilled in full, terminated or has not arisen;

     2) in return for the monetary funds (money) deposited as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, security has been provided for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties in another way.

     10. If the payer has not fulfilled (in whole or in part) within the prescribed period the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, refund of special, anti-dumping, countervailing duties, funds (money) deposited as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties. There are no duties in the amount of such an unfulfilled obligation.

     The amounts of special, anti-dumping, countervailing duties, as well as the amounts of money (money) deposited as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, with the exception of offsetting such amounts against the payment of anti-dumping duties in accordance with the second paragraph of paragraph 8 of Article 75 of this Code, shall not be carried out in the presence of the payer has not fulfilled (in whole or in part) the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties within the prescribed period., interest, with the exception of offsetting such amounts of special, anti-dumping, countervailing duties against the fulfillment of the specified obligation.

     The legislation of the Member States may establish other cases when the refund (offset) of the amounts of special, anti-dumping, countervailing duties is not carried out.

Article 77. Collection of special, anti-dumping, countervailing duties

     1. In the cases specified in paragraph 7 of Article 73 of this Code, the customs authority shall take measures to collect special, anti-dumping, countervailing duties. When collecting special, anti-dumping, countervailing duties, the provisions of Chapter 11 of this Code concerning the collection of import customs duties shall apply, taking into account the specifics provided for in this Article.

     2. Measures for the collection of special, anti-dumping, countervailing duties include the measures specified in paragraph 2 of Article 68 of this Code, taken in the collection of customs duties and taxes.

     3. In addition to the measures specified in paragraph 2 of Article 68 of this Code, the legislation of the Member States may establish such measures for the collection of special, anti-dumping, countervailing duties as foreclosure on goods for which special, anti-dumping, countervailing duties have not been paid, and other measures for the collection of special, anti-dumping, countervailing duties. duties.

     Foreclosure on goods in respect of which special, anti-dumping, countervailing duties have not been paid terminates the obligation to pay special, anti-dumping, countervailing duties in respect of such goods.

     4. Measures to collect special, anti-dumping, countervailing duties shall not be taken in the following cases::

     1) the deadline for the collection of unpaid special, anti-dumping, countervailing duties, established by the legislation of the Member State, the customs authority of which carries out the collection of special, anti-dumping, countervailing duties, has expired;

     2) the obligation to pay special, anti-dumping, countervailing duties has ceased in connection with the payment of special, anti-dumping, countervailing duties or in connection with other circumstances provided for in paragraph 2 of Article 72 of this Code;

     3) the obligation to pay special, anti-dumping, countervailing duties has ceased due to the application of measures to collect special, anti-dumping, countervailing duties established in accordance with paragraph 3 of this Article.;

     4) the amounts of special, anti-dumping, countervailing duties, the collection of which proved impossible, in accordance with the legislation of the member state, the customs authority of which carried out the collection of these amounts, are declared uncollectible.;

     5) other cases determined by the Commission.

     5. Special, anti-dumping, countervailing duties shall be collected by the customs authority that collects customs duties and taxes in accordance with Article 69 of this Code, taking into account the specifics provided for in this paragraph.

     If, during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, security was provided for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, then special, anti-dumping, countervailing duties not paid upon the occurrence of the circumstances specified in paragraph 5 of Article 153 of this Code, shall be collected by the customs authority determined by the legislation on customs regulation of the Member State, the customs authority of which has been provided with security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, at the expense of such security.

     Special, anti-dumping, countervailing duties not paid upon the occurrence of the circumstances specified in paragraph 5 of Article 153 of this Code shall also be collected by ensuring the fulfillment of the obligation to pay customs duties and taxes by the customs authority determined by the legislation on customs regulation of the member state whose customs authority has been provided with such security, if the obligation to pay customs duties, the taxes that were enforced have been fully implemented.

     If, during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, the declarant of such goods is an authorized economic operator or customs carrier, then special, anti-dumping, countervailing duties not paid upon the occurrence of the circumstances specified in paragraph 5 of Article 153 of this Code shall be collected by the customs authority determined by the legislation on customs regulation of the member state., the customs authority of which is the person acting as the declarant of goods, placed under the customs procedure of customs transit, included in the register of authorized economic operators or in the register of customs carriers.

The interaction of customs authorities in the collection of special, anti-dumping, countervailing duties in accordance with paragraphs two to four of this paragraph and the transfer of the collected amounts of special, anti-dumping, countervailing duties to the Member State in which special, anti-dumping, countervailing duties are payable shall be carried out in accordance with the procedure provided for in Annex No. 1 to this Code, and in the part not regulated by the specified annex, in the manner determined by the Commission.

     6. The amounts of special, anti-dumping, countervailing duties, penalties, and interest that have proved impossible to recover shall be deemed uncollectible and written off in accordance with the procedure and on the grounds established by the legislation of the Member State whose customs authority collected these amounts.

SECTION III CUSTOMS OPERATIONS AND PERSONS PERFORMING THEM

Chapter 13 General provisions on customs operations and persons performing them

Article 78. The procedure for performing customs operations

     1. Customs operations and the procedure for their performance are determined by this Code, other international treaties and acts in the field of customs regulation, and in the part not defined by this Code, other international treaties and acts in the field of customs regulation, or in cases provided for by international treaties and acts in the field of customs regulation - in accordance with the legislation of the Russian Federation. Member States on customs regulation.

     The technologies of customs operations are established in accordance with the legislation of the Member States on customs regulation.

     2. The procedure and technologies for performing customs operations are determined depending on the categories of goods transported across the customs border of the Union, the type of transport used to transport (transport) goods, persons moving goods across the customs border of the Union, the specifics of customs declaration and release of goods, as well as the customs procedures under which the goods are placed.

     The procedure and technologies for customs operations established by the legislation of the Member States on customs regulation should not lead to the complete or partial non-application of customs and tariff regulation measures, prohibitions and restrictions, and measures to protect the internal market.

     3. Customs operations are performed equally regardless of the origin of the goods, the country of departure and the country of destination of the goods.

     4. The requirements of the customs authorities when performing customs operations must be justified and limited by the requirements necessary to ensure compliance with international treaties and acts in the field of customs regulation and the legislation of the Member States on customs regulation.

Article 79. Place and time of customs operations performed by customs authorities

     1. Customs operations are performed by customs authorities at their locations and during their work.

     2. In the cases provided for by this Code or the legislation of the Member States on customs regulation, upon a reasoned request from an interested person, certain customs operations may be performed by customs authorities outside the location and (or) outside the working hours of the customs authorities.

Article 80. Documents and (or) information required for customs operations

     1. The persons defined by this Code are obliged to submit to the customs authorities the documents and (or) information necessary in accordance with this Code for customs operations.

     The customs authorities have the right to require the persons defined by this Code to submit only those documents and (or) information that are necessary to ensure compliance with international treaties and acts in the field of customs regulation, the legislation of the Member States on customs regulation and the legislation of the Member States, the control over compliance with which is entrusted to the customs authorities, and the submission of which provided for in accordance with this Code.

     2. Documents and (or) information necessary for customs operations may not be submitted to the customs authority when they are performed, if information about such documents, and (or) information from them, and (or) other information necessary for customs authorities to perform customs operations can be obtained by customs authorities from the information systems of customs authorities. bodies, as well as from the information systems of state bodies (organizations) of the member States within the framework of information interaction between customs authorities and state bodies (organizations) of the member States. In this case, the persons defined by this Code shall indicate information about these documents and (or) information in the customs declaration or submit them to the customs authorities in another way in accordance with this Code.

     In order to implement the provisions of this paragraph, information on the possibility for customs authorities to obtain information on documents required for customs operations and/or information from such documents and/or other information required by customs authorities for customs operations from the information systems of customs authorities, as well as from the information systems of state bodies (organizations) of the member states, as part of information interaction, it is brought to general attention by posting on the official websites of customs authorities on the Internet and (or) distributing information in another way.

     3. The list of documents and (or) information required for the performance of customs operations, the method and timing of their submission shall be established in accordance with this Code.

     4. The composition of information that can be obtained by customs authorities from the information systems of customs authorities and state bodies (organizations) of the Member states within the framework of information interaction and the procedure for obtaining such information shall be determined by the Commission, and in cases where information interaction is carried out between the customs authority and state bodies (organizations) of one Member state, - are established in accordance with the legislation of that Member State.

     5. The customs authorities have no right to refuse to accept documents due to the presence of typos or grammatical errors that do not change the information contained in the documents that affect the decision-making by the customs authority.

     6. The documents required for customs operations are submitted in the form of electronic documents or paper documents. Copies (including paper copies of electronic documents) of these documents may be submitted, unless the Treaty on the Union, international treaties and acts in the field of customs regulation and (or) international treaties of the Member States with a third party establish the mandatory submission of originals of such documents.

     7. For performing customs operations, documents drawn up in the official languages of the Member States or in foreign languages may be submitted to the Customs authorities.

     The customs authority has the right to request the translation of the information contained in the documents necessary for customs operations, drawn up in a language other than the official language of the Member State, to the customs authority of which such documents are submitted.

     8. In accordance with this Code and international treaties of the Member States with a third party, customs documents drawn up and applied in non-member States of the Union may be used for customs operations.

Article 81. Priority procedure for customs operations in respect of certain categories of goods

     1. In respect of goods necessary to eliminate the consequences of natural disasters, natural and man-made emergencies, military products necessary for carrying out peacekeeping operations or for conducting exercises, goods subject to rapid deterioration, as well as in respect of animals, radioactive materials, explosives, international mail, express cargo, goods intended for display at international exhibition events, humanitarian and technical assistance, messages and materials for the media, necessary for the repair and (or) maintenance of safe operation of vehicles for the international transportation of spare parts, engines, consumables, equipment, tools, currency of the Member States, foreign currency, other currency valuables, precious metals, including gold, imported by the national (central) banks of the Member States and their branches, and For other similar goods, customs operations are carried out as a matter of priority.

     2. The Commission has the right to determine other goods in respect of which customs operations are carried out as a matter of priority.

     3. For the purposes of applying this article, the list of categories of goods subject to rapid deterioration shall be determined by the Commission, and until it is determined by the Commission, by the legislation of the Member States.

Article 82. Performance of customs operations by customs authorities and persons

     1. Customs operations are performed by customs authorities, declarants, carriers, persons with authority over goods, and other interested persons.

     2. On behalf of the customs authorities, customs operations are performed by customs officials authorized to perform such customs operations in accordance with their official (functional) duties.

     3. Individual customs operations may be performed by customs authorities through the information system of customs authorities without the participation of customs officials.

The procedure for customs authorities to carry out customs operations through the information system of customs authorities without the participation of customs officials is determined by the Commission, and before it is determined by the Commission - in accordance with the legislation of the Member States.

     4. Declarants, carriers, persons with authority over goods, and other interested persons perform customs operations directly or through employees who have an employment relationship with such persons.

     On behalf of the declarant, the carrier, the person having authority over the goods, or another interested person, customs operations may be performed by a customs representative, and in the cases provided for by this Code, by another person acting on behalf of these persons.

Article 83. The Declarant

     1. Declarants of goods placed under customs procedures may be:

     1) a person of a Member State:

     being a party to a transaction with a foreign person on the basis of which goods are transported across the customs border of the Union;

     on whose behalf and (or) on whose behalf the transaction specified in the second paragraph of this subparagraph was concluded;

     having the right to own, use and (or) dispose of goods - if the goods are moved across the customs border of the Union not within the framework of a transaction to which a foreign person is one of the parties.;

     being a party to a transaction concluded with a foreign person or with a person of a Member State in respect of foreign goods located in the customs territory of the Union;

     who is a freight forwarder - when applying for the customs procedure of customs transit;

     2) a foreign person:

     an organization with a representative office or branch established and (or) registered in the territory of a Member State in accordance with the established procedure - when applying customs procedures only for goods transported for their own needs of such representative office or branch.;

     the owner of the goods, if the goods are moved across the customs border of the Union not as part of a transaction between a foreign person and a person of a member State;

     having the right to own and use goods, if the goods are moved across the customs border of the Union not within the framework of a transaction between a foreign person and a person of a member state, upon application of the customs procedure of a customs warehouse, customs procedure of temporary import (admission), customs procedure of re-export, special customs procedure;

     3) diplomatic missions, consular offices, representations of States to international organizations, international organizations or their representations, other organizations or their representations located in the customs territory of the Union;

     4) the carrier, including the customs carrier, - when applying for the customs procedure of customs transit;

     5) a foreign person who, in accordance with an international agreement between a member State and a third party, has received a document provided for in such an international agreement granting such a person the right to export goods located in the customs territory of the Union from the customs territory of the Union - upon application of the customs procedure of the customs warehouse, the customs procedure of re-export, the customs procedure of export.

     2. The legislation of the Member States may establish that a declarant of goods may be a person of a Member State who is a party to a transaction concluded between persons of one Member State, on the basis of which goods are exported from the customs territory of the Union.

     3. The legislation of the Member States may establish other cases and conditions than those provided for in the second paragraph of subparagraph 2 of paragraph 1 of this Article, under which a foreign person having a branch registered in the territory of a Member State in accordance with the procedure established by the tax legislation of that Member State may act as a declarant of goods.

     4. The Commission has the right to determine cases when a foreign person specified in the third paragraph of subparagraph 2 of paragraph 1 of this article cannot act as a declarant of goods.

     5. The additional conditions under which the persons referred to in paragraph 1 of this Article may act as declarants of goods placed under separate customs procedures, as well as other persons and conditions under which such persons may act as declarants of said goods, are determined by this Code. The additional conditions under which the persons referred to in paragraph 1 of this article may act as declarants of goods placed under a special customs procedure, as well as other persons and conditions under which such persons may act as declarants of said goods, shall be determined by the Commission and the legislation of the Member States in the cases provided for by the Commission.

     6. The persons provided for in paragraphs 6 to 8 of Article 260, paragraph 2 of Article 278 and paragraph 8 of Article 281 of this Code may act as declarants of goods subject to customs declaration and (or) release without placement under customs procedures in accordance with this Code.

Article 84. Rights, duties and responsibilities of the declarant

     1. The declarant has the right to:

     1) inspect and measure goods under customs control and carry out cargo operations with them;

     2) to take samples and (or) samples of goods under customs control with the permission of the customs authority issued in accordance with Article 17 of this Code;

     3) be present at the conduct of customs control in the form of customs inspection and customs inspection by customs officials and at the sampling and (or) sampling of goods by these persons;

     4) get acquainted with the results of studies of samples and (or) samples of the goods declared by the customs authorities.;

     5) appeal against decisions, actions (inaction) of the customs authorities or their officials;

     6) involve experts to clarify information about the goods they declare;

     7) enjoy other rights provided for by this Code.

     2. The declarant must:

     1) to make a customs declaration of goods;

     2) submit to the customs authority, in the cases provided for by this Code, documents confirming the information stated in the customs declaration.;

     3) to present the declared goods in the cases provided for by this Code, or at the request of the customs authority;

     4) to pay customs duties, special, anti-dumping, countervailing duties and (or) to ensure the fulfillment of the obligation to pay them in accordance with this Code;

     5) comply with the conditions for the use of goods in accordance with the customs procedure or the conditions established for the use of certain categories of goods that are not subject to customs procedures in accordance with this Code.;

     6) comply with other requirements stipulated by this Code.

     3. The declarant is responsible, in accordance with the legislation of the Member States, for failure to fulfill the obligations provided for in paragraph 2 of this article, for stating false information in the customs declaration, as well as for submitting invalid documents to the customs representative, including forged and (or) containing knowingly false (false) information.

Article 85. The presence of interested persons during customs operations

     1. Interested persons have the right to be present during the performance of customs operations.

     2. At the request of the customs authority, interested persons are required to be present during the performance of customs operations in order to assist the customs authorities in their performance.

Article 86. Performing customs operations in respect of goods that are illegally transported across the customs border of the Union

     The legislation of the Member States on customs regulation may establish the possibility of customs declaration, other customs operations and payment of customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods that were illegally transported across the customs border of the Union or whose release was not carried out by customs authorities in accordance with this Code, which entailed non-payment. customs duties, taxes, or non-compliance with prohibitions and restrictions, measures to protect the domestic market, and which are found by the customs authorities in the possession of persons who purchased these goods in the customs territory of the Union.

Chapter 14 Arrival of goods into the customs territory of the Union and customs operations related to such arrival

Article 87. Arrival of goods in the customs territory of the Union

     1. After crossing the customs border of the Union, the goods must be delivered by the carrier or the person transporting the goods for personal use to the place of arrival or other places specified in paragraph 3 of Article 10 of this Code. At the same time, violations of the packaging of goods, as well as modification, removal, destruction, damage or replacement of applied seals, seals and other means of identification are not allowed.

2. If, after crossing the customs border of the Union, the delivery of goods to the place of arrival or other places specified in paragraph 3 of Article 10 of this Code is interrupted, as well as if a water or aircraft makes an emergency stop or landing in the customs territory of the Union due to an accident, force majeure or other circumstances preventing the delivery of goods, the stop or landing at designated locations, the carrier or a person transporting goods for personal use is required to take all measures to ensure the safety of the goods., immediately inform the nearest customs authority about these circumstances and the location of the goods, as well as, in case of damage to the vehicle, transport the goods or ensure their transportation (transportation) to the nearest customs authority or to another place specified by the customs authority.

     The expenses incurred by the carrier or other persons in connection with compliance with the requirements of this paragraph shall not be reimbursed by the customs authorities.

     3. After the goods are delivered to the place of arrival or other places specified in paragraph 3 of Article 10 of this Code, the goods must be in the customs control zone, with the exception of goods transported by water vessels.

     4. The provisions of Articles 88-91 of this Code shall not apply to goods imported into the customs territory of the Union by individuals for personal use.

     In respect of goods imported into the customs territory of the Union by individuals for personal use after their arrival in the customs territory of the Union, customs operations are performed in accordance with Chapter 37 of this Code.

     5. The provisions of this chapter shall not apply to:

     1) goods transported by water and aircraft crossing the customs territory of the Union without entering a port or landing at an airport located in the customs territory of the Union;

     2) goods of the Union and foreign goods specified in paragraph 4 of Article 302 of this Code transported by water and aircraft from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of non-member States of the Union and (or) by sea without landing on the territory of a non-member State of the Union, or the entry of a water vessel into the port of a State that is not a member of the Union;

     3) goods transported by pipeline or via power transmission lines.

Article 88. Customs operations related to the arrival of goods into the customs territory of the Union and the procedure for their performance

     1. The carrier is obliged to notify the customs authority of the arrival of goods into the customs territory of the Union by submitting the documents and information provided for in Article 89 of this Code, depending on the type of transport by which the goods are transported, or by submitting a document containing information about the registration number of the preliminary information provided in the form of an electronic document, within the following time limits:

     1) in respect of goods transported by road - within 1 hour from the moment of delivery of the goods to the place of arrival, and in the case of delivery of goods to the place of arrival outside the opening hours of the customs authority - within 1 hour from the moment of the start time of the customs authority;

     2) in respect of goods transported by water, air or rail, - during the time established by the technological process (schedule) of the port, airport or railway station during international transportation, or another period established by the legislation of the Member States on customs regulation.

     2. On behalf of the carrier, the documents and information specified in paragraph 1 of this Article may be submitted by a customs representative or other persons acting on behalf of the carrier, if this is permitted in accordance with the legislation of the Member States.

     3. When submitting documents drawn up in a language other than the official language of the Member State into whose territory the goods arrived, the translation of the information contained in such documents is provided by the carrier or another interested person.

     4. The date and time of notification of the arrival of goods into the customs territory of the Union shall be fixed by the customs authority in accordance with the procedure established by the legislation of the Member States on customs regulation.

     5. The carrier or other persons specified in Article 83 of this Code, within 3 hours of the customs authority's working time from the moment of notification of arrival, unless another period is established by the legislation of the Member States on customs regulation in respect of goods transported by water, air or rail, or in respect of international mail, are required to make one from customs operations related to:

     1) placing goods in temporary storage;

     2) transportation (transportation) of goods from the places of arrival to the place of temporary storage in accordance with the procedure established by the legislation of the Member States on customs regulation;

     3) customs declaration of goods;

     4) placing goods under the customs procedure of a free customs zone on the territory of a port FEZ or logistics FEZ;

     5) export of goods from the customs territory of the Union.

     6. The provisions of paragraph 5 of this Article shall not apply to arrivals to the customs territory of the Union.:

     1) goods that, in accordance with paragraph 1 of Article 12 of this Code, must be immediately exported from the customs territory of the Union.;

     2) goods that are on water or aircraft and are not subject to unloading in the customs territory of the Union from these vessels;

     3) goods reloaded from one aircraft to another aircraft and subject to export from the customs territory of the Union;

     4) goods of the Union and foreign goods specified in paragraph 4 of Article 302 of this Code placed under the customs procedure of customs transit during transportation (transportation) from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of non-member states of the Union and (or) by sea;

     5) goods of the Union and foreign goods transported by water and aircraft from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of states that are not members of the Union, in the cases provided for in subparagraph 1 of paragraph 5 of Article 302 of this Code, arrived in the customs territory of the Union after an emergency landing of an aircraft on the territory of the state, which is not a member of the Union, or after the entry of a watercraft due to an accident, force majeure or other circumstances into the port of the State, not a member of the Union;

     6) the goods of the Union specified in subparagraphs 2-4 of paragraph 5 of Article 302 of this Code;

     7) the goods specified in Article 301 of this Code.

     7. If the customs body registers the customs declaration within the time period established by the first paragraph of item 5 of this Article, the persons specified in Article 83 of this Code are obliged to perform customs operations related to the temporary storage of goods within 3 hours of the customs body's working time from the moment of receipt.:

     the permission of the customs body to revoke the customs declaration in accordance with Article 113 of this Code;

     decisions of the customs authority on the extension of the release dates of goods in accordance with paragraphs 4-8 of Article 119 of this Code;

     decisions of the customs authority on the suspension of the period of release of goods in accordance with Article 124 of this Code;

     refusal to release goods in accordance with Article 125 of this Code.

     The legislation of the Member States on customs regulation may establish other deadlines for customs operations related to the temporary storage of goods after the occurrence of the specified circumstances, and (or) provides for the commission of other customs operations after the occurrence of such circumstances.

     8. In case of refusal to release goods in accordance with subparagraph 8 of paragraph 1 of Article 125 of this Code, the declarant is obliged to perform customs operations related to the customs declaration of goods, placing goods in temporary storage or their export from the customs territory of the Union, if they did not leave the place of arrival, within 3 hours of the customs authority's working time from the moment of receipt refusal to release goods.

     The legislation of the Member States on customs regulation may establish other deadlines for the performance of these customs operations and (or) provide for the performance of other customs operations in case of refusal to release goods in accordance with subparagraph 8 of paragraph 1 of Article 125 of this Code.

     9. Goods placed in temporary storage at the place of arrival are stored in temporary storage facilities located at the place of arrival, or in cases provided for by the legislation of the Member States on customs regulation, in other temporary storage facilities.

     If the temporary storage of foreign goods will be carried out in a place of temporary storage not located at the place of arrival, the transportation of foreign goods from the place of arrival to such a place of temporary storage is carried out in accordance with the customs procedure of customs transit or, if provided for by the legislation of the Member States on customs regulation, without placement under the customs procedure of customs transit in the following cases: and in accordance with the procedure established by such legislation.

10. Goods in respect of which, within the time limits specified in paragraphs 5, 7 and paragraph one of paragraph 8 of this Article, or established by the legislation of the Member States in accordance with paragraph six of paragraph 7 and paragraph two of paragraph 8 of this Article, customs operations provided for in these paragraphs or customs operations established by the legislation of the Member States have not been performed-members in accordance with paragraph six of paragraph 7 and paragraph two of paragraph 8 of this Article, are detained by the customs authorities in accordance with Chapter 51 of this Code.

Article 89. Documents and information provided when notifying the customs authority of the arrival of goods in the customs territory of the Union

     1. When notifying the customs authority of the arrival of goods into the customs territory of the Union, the carrier submits the following documents and information:

     1) for international transportation by road:

     documents for an international transportation vehicle;

     transport (shipping) documents;

     documents accompanying international postal items during their transportation, defined by acts of the Universal Postal Union;

     the commercial documents available to the carrier for the transported goods;

     information about:

     state registration of an international transportation vehicle;

     the carrier of goods (name and address);

     the country of departure and the country of destination of the goods (names);

     sender and recipient of goods (names and addresses);

     the seller and the buyer of the goods in accordance with the commercial documents available to the carrier;

     the number of cargo items, their labeling and types of packages of goods;

     goods (names and codes of goods in accordance with the Harmonized Commodity Description and Coding System or the Commodity Nomenclature of Foreign Economic Activity at the level of at least the first 6 characters);

     the gross weight of goods (in kilograms) or the volume of goods (in cubic meters);

     the presence (absence) of goods whose import into the customs territory of the Union is prohibited or restricted;

     place and date of preparation of the international consignment note;

     identification numbers of containers;

     2) for international carriage by water:

     General declaration;

     Cargo declaration;

     declaration of ship's supplies;

     declaration of personal belongings of the ship's crew;

     ship's role;

     passenger list;

     transport (shipping) documents, if the information about the goods provided for in this subparagraph is not contained in the cargo declaration.;

     documents accompanying international postal items during their transportation, defined by acts of the Universal Postal Union;

     information about:

     registration of the vessel and its nationality;

     vessel (name and description);

     the ship's captain (last name);

     ship's agent (last name and address);

     passengers on the ship (number, surnames, names, citizenship, dates and places of birth, ports of embarkation and disembarkation);

     the number and composition of the ship's crew members;

     the ship's port of departure and port of call (names);

     the number of cargo items, their labeling and types of packages of goods;

     products (names, total quantity and description);

     port of loading and port of unloading of goods (names);

     numbers of transport (shipping) documents for goods to be unloaded at this port;

     ports of unloading of goods remaining on board (names);

     the original ports of departure of the goods (names);

     ship's supplies available on the ship (names and quantities);

     presence (absence) of international mail items on board the ship;

     the presence (absence) of medicines on board the vessel, which contain narcotic drugs, potent drugs, psychotropic and toxic substances;

     presence (absence) of dangerous goods on board, including weapons, ammunition;

     identification numbers of containers;

     3) for international transportation by air:

     the standard document of the carrier stipulated by international treaties in the field of civil aviation (general declaration);

     a document containing information about goods carried on board an aircraft (cargo statement);

     a document containing information about on-board supplies;

     transport (shipping) documents;

     a document containing information about passengers and their baggage carried on board (passenger list);

     documents accompanying international postal items during their transportation, defined by acts of the Universal Postal Union;

     the commercial documents available to the carrier for the transported goods;

     information about:

     signs of nationality and registration marks of the vessel;

     flight number, flight route, departure point and arrival point of the vessel;

     to the operator of the vessel (name);

     the number and composition of the ship's crew members;

     passengers on board (number, surnames and initials, names of boarding and disembarkation points);

     products (names);

     the number of the consignment note, the number of places on each consignment note;

     point of loading and point of unloading of goods (names);

     the number of onboard supplies loaded onto or unloaded from the ship;

     presence (absence) of international mail items on board the ship;

     the presence (absence) on board of goods, the import of which into the customs territory of the Union is prohibited or restricted, medicines containing narcotic drugs, strong drugs, psychotropic and poisonous substances, weapons, ammunition;

     identification numbers of containers;

     4) for international transportation by rail:

     transport (shipping) documents;

     transfer list for railway rolling stock;

     a document containing information about supplies;

     documents accompanying international postal items during their transportation, defined by acts of the Universal Postal Union;

     the commercial documents available to the carrier for the transported goods;

     information about:

     sender and recipient of goods (names and addresses);

     departure and destination stations of goods (names);

     the number of cargo items, their labeling and types of packages of goods;

     goods (names and codes of goods in accordance with the Harmonized Commodity Description and Coding System or the Commodity Nomenclature of Foreign Economic Activity at the level of at least the first 6 characters);

     the gross weight of the goods (in kilograms); the identification numbers of the containers.

     2. Regardless of the type of transport by which the goods are transported (transported), when notifying the customs authority of the arrival of goods into the customs territory of the Union by submitting the documents and information specified in this Article, the carrier shall submit:

     1) documents and (or) information confirming compliance with prohibitions and restrictions in accordance with Article 7 of this Code;

     2) information on the registration of preliminary information, indicating the registration number of the preliminary information - if, in respect of goods arriving in the customs territory of the Union, preliminary information has been provided to the customs authority in accordance with Article 11 of this Code.;

     3) transit declaration - in respect of the goods of the Union that have arrived in the customs territory of the Union and the foreign goods specified in paragraph 4 of Article 302 of this Code placed under the customs procedure of customs transit for transportation (transportation) through the territories of non-member states of the Union and (or) by sea.

     3. If the information to be submitted in accordance with paragraphs 1 and 2 of this article is not contained in the documents submitted by the carrier, or if documents confirming compliance with prohibitions and restrictions are not submitted in accordance with paragraph 2 of Article 80 of this Code, the carrier must submit other documents containing the missing information, or state the missing information and (or) information about documents that are not submitted by submitting an application in any form.

     4. When notifying the customs authority of the arrival of international mail items into the customs territory of the Union, in respect of such mail items, the carrier shall submit documents accompanying international mail items during their transportation, as defined by acts of the Universal Postal Union, and information in accordance with paragraphs 1 and 2 of Article 286 of this Code.

     5. Depending on the type of transport used to transport (transport) goods, the Commission has the right to determine the specifics of notifying the customs authority of the arrival of goods into the customs territory of the Union when goods are regularly transported across the customs border of the Union by the same international transport vehicle for a certain period.

Article 90. Unloading, reloading (transshipment) of goods and other cargo operations with goods, as well as the replacement of international transportation vehicles carried out at the place of arrival

     1. Unloading, reloading (transshipment) of goods and other cargo operations with goods may be carried out at the place of arrival, as well as the replacement of international transportation vehicles that delivered goods to the customs territory of the Union with other vehicles.

2. Unloading, reloading (transshipment) of goods and other cargo operations with goods, as well as the replacement of international transportation vehicles that have delivered goods to the customs territory of the Union with other vehicles, are carried out during the work of the customs authority and in places specially designated for these purposes, with the permission of the customs authority, issued at the request of the person concerned, and in cases stipulated by the legislation of the Member States on customs regulation and (or) international agreements of the Member States with a third party., - after notifying the customs authority in electronic or written form.

     3. In the event of an accident, force majeure or other circumstances occurring at the place of arrival, unloading, reloading (transshipment) of goods and other cargo operations with goods, as well as the replacement of international transportation vehicles that delivered goods to the customs territory of the Union, by other vehicles may be performed without the permission or notification of the customs authority specified in paragraph 2 of this Article, if the failure of such operations may lead to the irretrievable loss and (or) destruction of goods. In this case, the person who performed such operations shall inform the customs authority of their commission no later than 2 hours from the moment of such operations.

Article 91. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties upon arrival of goods into the customs territory of the Union, the deadline for their payment and calculation

     1. Upon arrival of goods into the customs territory of the Union, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties arises for the carrier from the moment the goods cross the customs border of the Union.

     2. Upon arrival of goods into the customs territory of the Union, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is terminated by the carrier upon the occurrence of the following circumstances:

     1) delivery of goods to the place of arrival and temporary storage or release of goods by the customs authority at the place of arrival;

     2) the departure of goods from the customs territory of the Union, if these goods, after arrival in the customs territory of the Union, did not leave the place of movement of goods across the customs border of the Union;

     3) placing the goods under the customs procedures applicable to foreign goods after the occurrence of the circumstances specified in paragraph 4 of this Article;

     4) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this Article;

     5) recognition by the customs authority in accordance with the legislation of the member States on customs regulation of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where such destruction or irretrievable loss in accordance with this Code in respect of these foreign goods, the deadline for payment of import customs duties, taxes, special, anti-dumping and countervailing duties;

     6) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     7) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     8) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution upon the occurrence of the circumstances specified in paragraph 4 of this Article.

     4. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:

     1) in case of non-delivery of goods to the place of arrival, the day on which the goods cross the customs border of the Union, and if this day is not fixed, the day on which the fact of non-delivery of goods to the place of arrival is revealed;

     2) in case of loss of goods at the place of arrival, with the exception of destruction and (or) irretrievable loss due to an accident or force majeure, or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, the day of such loss, and if this day is not fixed, the day the goods cross customs borders of the Union;

     3) when goods are exported from the place of arrival to the rest of the customs territory of the Union without being placed in temporary storage or without being released by the customs authority at the place of arrival, the day of such export, and if this day is not fixed, the day the goods cross the customs border of the Union.

     5. Upon the occurrence of the circumstances specified in paragraph 4 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if the goods were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.

     Import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in accordance with Chapters 7 and 12 of this Code.

     For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this Article.

     If, in order to determine the customs value of goods, as well as for calculating import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert foreign currency into the currency of a member State, such recalculation shall be carried out at the exchange rate effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this article.

     If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties to be paid is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account paragraph 3 of Article 20 of this Code.

     If the product code, in accordance with the Commodity Nomenclature of Foreign Economic Activity, is defined at the grouping level with fewer than 10 characters:

     for the calculation of import customs duties, the highest of the import customs duty rates corresponding to the goods included in such a grouping is applied.;

     for the calculation of taxes, the highest of the rates of value added tax, the highest of the rates of excise duties (excise tax or excise duty) corresponding to goods included in such a grouping, for which the highest of the rates of import customs duties is established, is applied.;

     for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping shall be applied, taking into account paragraph ten of this paragraph.

     Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary for the determination of these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or products included in the grouping, if the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than 10 characters.

     When accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated based on such accurate information, and excessively paid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded or unpaid amounts are collected in accordance with the chapters 10 and 11 and Articles 76 and 77 of this Code.

6. In the case of placing goods under customs procedures applicable to foreign goods, detention by customs authorities of goods in accordance with Chapter 51 of this Code, placement in temporary storage after fulfilling the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) of the amount of import customs duties duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this article, are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.

Chapter 15 Departure of goods from the customs territory of the Union and customs operations related to such departure

Article 92. Customs operations related to the departure of goods from the customs territory of the Union and the procedure for their execution

     1. For the departure of goods from the customs territory of the Union, the carrier is obliged to submit to the customs authority the documents and information provided for in paragraph 1 of Article 89 of this Code, depending on the type of transport by which the goods are transported (transported), unless otherwise established by this Code.

     2. Regardless of the type of transport by which the goods are transported (transported), for the departure of goods from the customs territory of the Union, the carrier or another person in accordance with paragraph 8 of this Article shall submit:

     1) a declaration for goods or a copy thereof, a transit declaration for the goods specified in paragraph 3 of this Article, or information about a declaration for goods or a transit declaration, if such a declaration for goods or a transit declaration is not submitted in accordance with paragraph 2 of Article 80 of this Code, or another document allowing the export of goods from customs territory of the Union;

     2) documents and (or) information confirming the observance of prohibitions and restrictions in accordance with Article 7 of this Code.

     3. For departure from the customs territory of the Union, a transit declaration is submitted in respect of goods that:

     1) were transported through the customs territory of the Union in accordance with the customs procedure of customs transit from the customs authority of departure located at the place of arrival to the customs authority of destination located at the place of departure;

     2) delivered to the customs authority located at the place of departure in connection with a change in the place of delivery of goods in accordance with paragraph 7 of Article 145 of this Code;

     3) placed under the customs procedure of customs transit for transportation (transportation) from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of non-member states of the Union and (or) by sea in accordance with Chapter 43 of this Code.

     4. The documents or information specified in subparagraph 1 of paragraph 2 of this Article shall not be submitted for the departure of foreign goods from the customs territory of the Union in the following cases::

     1) these foreign goods, after arrival in the customs territory of the Union, did not leave the place of movement of goods across the customs border of the Union;

     2) these foreign goods are on an aircraft and were not placed under the customs procedure of customs transit in accordance with subparagraph 1 of paragraph 6 of Article 142 of this Code.

     5. If the information to be submitted in accordance with paragraphs 1 and 2 of this article is not contained in the documents submitted by the carrier, or if the goods declaration, transit declaration and (or) documents confirming compliance with prohibitions and restrictions are not submitted in accordance with paragraph 2 of Article 80 of this Code, the carrier has the right to submit other documents that contain missing information, or state the missing information and (or) information about documents that are not submitted by submitting an application in any form.

     6. Upon departure of international mail items from the customs territory of the Union, in respect of such mail items, the carrier shall submit documents accompanying international mail items during their transportation, as defined by acts of the Universal Postal Union, and information in accordance with paragraphs 1 and 2 of Article 286 of this Code.

     7. On behalf of the carrier, the documents and information specified in paragraphs 1 and 2 of this Article may be submitted by a customs representative or other persons acting on behalf of the carrier, if this is permitted in accordance with the legislation of the Member States.

     8. When transporting goods by water, the documents and information specified in paragraph 2 of this article may be submitted by the declarant or the forwarder, if this is permitted in accordance with the legislation of the Member States.

     9. The departure of goods from the customs territory of the Union is allowed with the permission of the customs authority.

     The permission of the customs authority for the departure of goods from the customs territory of the Union, with the exception of goods for personal use, is issued using the information system of the customs authority and by affixing appropriate marks of the customs authority on the customs declaration, or on a copy thereof, or on another document allowing the export of goods from the customs territory of the Union, and on transport documents.

     If a customs declaration is not submitted for the departure of goods from the customs territory of the Union in accordance with paragraph 2 of Article 80 of this Code, the permission of the customs authority for the departure of goods from the customs territory of the Union is issued using the information system of the customs authority and by affixing appropriate marks of the customs authority on transport (transportation) documents.

     The permission of the customs authority for the departure from the customs territory of the Union of goods for personal use, transported in accompanied baggage, is the release of such goods.

     10. Information on the permission of the customs authority for the departure of goods from the customs territory of the Union, with the exception of goods for personal use transported in accompanied baggage, is entered into the information systems of the customs authorities.

     11. Depending on the type of transport used to transport (transport) goods, the Commission has the right to determine the specifics of the carrier's submission of documents and information for the departure of goods from the customs territory of the Union during regular movement across the customs border of the Union by the same means of international transportation for a certain period.

     12. The provisions of this chapter, with the exception of paragraph 9 of this article, shall not apply to goods for personal use exported by individuals from the customs territory of the Union.

     For the departure from the customs territory of the Union of goods for personal use exported by individuals from the customs territory of the Union, customs operations in respect of such goods shall be performed in accordance with Chapter 37 of this Code.

     13. The provisions of this chapter do not apply to:

     1) goods transported by water and aircraft crossing the customs territory of the Union without entering a port or landing at an airport located in the customs territory of the Union;

     2) goods of the Union and foreign goods transported by water and aircraft from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of states that are not members of the Union, in the cases provided for in subparagraph 1 of paragraph 5 of Article 302 of this Code;

     3) goods transported by pipeline or via power transmission lines.

Article 93. Confirmation of the actual export of goods from the customs territory of the Union

     The procedure for customs authorities to confirm the actual export of goods from the customs territory of the Union is determined by the Commission.

Article 94. Requirements for goods upon their departure from the customs territory of the Union

     1. Foreign goods must actually be exported from the customs territory of the Union in the same quantity and condition in which they were at the time of their placement under a certain customs procedure or at the time of arrival in the customs territory of the Union, if these goods did not leave the place of movement of goods across the customs border of the Union, except in the cases provided for in paragraph two the present paragraph.

     It is allowed to change the quantity and (or) condition of such foreign goods due to natural wear or loss, or due to changes in the natural properties of the goods under normal conditions of transportation (transportation) and (or) storage, or changes in their quantity due to the presence of non-spillable residues in the vehicle.

     2. The goods of the Union must actually be exported from the customs territory of the Union in the same quantity and condition in which they were at the time of their placement under a certain customs procedure, with the exception of the cases provided for in paragraphs 3 and 5 of this paragraph.

     3. It is allowed to change the quantity and (or) condition of the goods of the Union.:

     1) as a result of natural wear or loss, or as a result of changes in the natural properties of goods under normal conditions of transportation (transportation) and (or) storage, or changes in their quantity due to the presence of non-spillable residues in the vehicle;

     2) transported in bulk, in bulk, in bulk, exported from the customs territory of the Union by water vessels, which occurred as a result of mixing of such goods of the Union when they were loaded into the cargo area (compartment, container) of a water vessel.

4. The list of goods of the Union that are transported in bulk, in bulk, in bulk, exported from the customs territory of the Union by water vessels and in respect of which, upon departure from the customs territory of the Union, a change in quantity and (or) condition is allowed as a result of mixing such goods when they are loaded into the cargo area (compartment, container) of a water vessel, It is determined by the Commission.

     5. The goods of the Union may be exported from the customs territory of the Union in smaller quantities than the quantity declared when they were placed under a certain customs procedure, regardless of the reasons for the decrease in the number of goods.

     The first paragraph of this paragraph does not apply to the goods specified in the fourth paragraph of subparagraph 2 of paragraph 5 of Article 207 and the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code.

     6. Persons shall not be liable for non-compliance with the provisions of the first paragraph of paragraph 1 and paragraph 2 of this Article if the irretrievable loss or change in the quantity and (or) condition of the goods occurred as a result of an accident or force majeure.

Article 95. Unloading, reloading (transshipment) of goods and other cargo operations with goods, as well as the replacement of vehicles for international transportation, carried out before the departure of goods from the customs territory of the Union

     1. Unloading, reloading (transshipment) of goods and other cargo operations with goods under customs control and exported from the customs territory of the Union, as well as the replacement of international transport vehicles carrying such goods with other vehicles, are permitted with the permission of the customs authority in whose region the relevant operation is performed, and in the case of, if such operations in respect of goods and vehicles of international transportation can be performed without damaging the customs seals and seals applied, or if Customs seals and seals have not been applied to the goods, after notifying the customs authority in electronic or written form.

     2. The operations specified in paragraph 1 of this Article may be performed without obtaining the permission of the customs authority or notifying it, if such operations are performed by authorized economic operators who have a certificate of the first or third type.

     3. The customs authority has the right to refuse to issue a permit for the operations specified in paragraph 1 of this Article, if there is a ban on such operations in transport (shipping) documents, documents confirming compliance with prohibitions and restrictions, or in other documents issued by the state bodies of the member states.

     4. At the request of a person, the customs authority authorizes cargo operations with goods under customs control outside the working hours of the customs authority, subject to paragraph 3 of this Article.

     5. For the purposes of applying this chapter, an international transportation vehicle is also understood to be a vehicle on which goods are transported through the customs territory of the Union within the customs territory of the Union.

     6. The operations specified in paragraph 1 of this Article in respect of goods transported (transported) in accordance with the customs procedure of customs transit shall be performed in accordance with Article 148 of this Code.

Article 96. Measures taken in case of an accident, force majeure or other circumstances

     1. If the delivery of goods from the place of departure to the place of actual crossing of the customs border of the Union is interrupted due to an accident, force majeure or other circumstances preventing such delivery of goods, the carrier is obliged to take all measures to ensure the safety of the goods, immediately inform the nearest customs authority about these circumstances and the location of the goods, as well as transport the goods or to ensure their transportation (transportation) (in case of damage to the vehicle) to the nearest customs authority or other place specified by the customs authority.

     2. Expenses incurred by the carrier or other persons in connection with compliance with the requirements of paragraph 1 of this Article shall not be reimbursed by the customs authorities.

Article 97. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties upon departure of foreign goods from the customs territory of the Union, the deadline for their payment and calculation

     1. Upon departure of foreign goods from the customs territory of the Union, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties arises for the carrier from the moment the customs authority issues a permit for the departure of goods from the customs territory of the Union.

     2. Upon departure of foreign goods from the customs territory of the Union, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is terminated by the carrier upon the occurrence of the following circumstances:

     1) the actual crossing of the customs border of the Union by goods;

     2) placing the goods under the customs procedures applicable to foreign goods after the occurrence of the circumstances specified in paragraph 3 of this Article;

     3) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 4 of this Article;

     4) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or of the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where such destruction or irretrievable loss in accordance with this Code in respect of these foreign goods, the deadline for payment of import customs duties, taxes, special, anti-dumping and countervailing duties;

     5) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     6) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     7) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution in the event of loss of foreign goods upon departure from the customs territory of the Union before the actual crossing of the customs border of the Union, with the exception of destruction and (or) irretrievable loss due to an accident or force majeure, or irretrievable loss as a result of natural loss when under normal conditions of transportation and/or storage.

     Upon the occurrence of the specified circumstance, the date of payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered to be the day of loss of goods, and if this day is not fixed, the day when the customs authority issues a permit for the departure of goods from the customs territory of the Union.

     4. Upon the occurrence of the circumstances specified in paragraph 3 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if the goods were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.

     Import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in accordance with Chapters 7 and 12 of this Code.

     For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 3 of this Article.

     If, in order to determine the customs value of goods, as well as for calculating import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert foreign currency into the currency of a member State, such recalculation shall be carried out at the exchange rate effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 3 of this article.

     If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties to be paid is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account paragraph 3 of Article 20 of this Code.

     If the product code, in accordance with the Commodity Nomenclature of Foreign Economic Activity, is defined at the grouping level with fewer than 10 characters:

     for the calculation of import customs duties, the highest of the customs duty rates corresponding to the goods included in such a grouping is applied.;

for the calculation of taxes, the highest of the value-added tax rates, the highest of the excise tax rates (excise tax or excise duty), corresponding to goods included in such a grouping, for which the highest of the customs duty rates is established, is applied.;

     for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping shall be applied, taking into account paragraph ten of this paragraph.

     Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary for the determination of these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or products included in the grouping, if the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than 10 characters.

     When accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated based on such accurate information, and excessively paid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded or unpaid amounts are collected in accordance with the chapters 10 and 11 and Articles 76 and 77 of this Code.

     5. In the case of placing goods under customs procedures applicable to foreign goods, detention by customs authorities of goods in accordance with Chapter 51 of this Code, placement in temporary storage after fulfilling the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) of the amount of import customs duties duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this article, are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.

Chapter 16 Temporary storage of goods and customs operations related to the placement of goods in temporary storage

Article 98. General provisions on temporary storage of goods

     1. Temporary storage of goods means the storage of foreign goods in places of temporary storage until they are released by the customs authority, or until the customs authority receives permission for the departure of goods from the customs territory of the Union, if foreign goods are stored in places where goods are transported across the customs border of the Union, or until the day of seizure or arrest during the verification of a crime report, in in the course of criminal proceedings or in the case of an administrative offense (conducting administrative proceedings).

     2. The goods are subject to temporary storage in the cases and within the time limits provided for in paragraph 4 of this Article, paragraphs 7 and 8 of Article 88, paragraph 7 of Article 114, paragraph 6 of Article 129, Article 152, paragraph 3 of Article 240, Article 259 and paragraph 12 of Article 286 of this Code, as well as established by the legislation of the Member States on customs regulation in accordance with the sixth paragraph of item 7 and the second paragraph of item 8 of Article 88 of this Code.

     3. Temporary storage of goods shall not be applied to goods transported by pipeline transport or via power transmission lines, as well as in the cases provided for by this Code.

     4. Goods seized or arrested during the verification of a crime report, during criminal proceedings or in the case of an administrative offense (conducting administrative proceedings) and subject to customs declaration, in respect of which a decision was made to return them, including in the event of cancellation of the decision on confiscation of goods or commutation of punishment (penalty) in the form of confiscation by another type of punishment (penalty), they must be placed in temporary storage no later than 10 calendar days from the day following the day of entry into force.:

     1) decisions of a court or other authorized body (official) on exemption from criminal or administrative liability;

     2) decisions of the authorized body (official) on the refusal to initiate criminal proceedings;

     3) decisions of a court or an authorized body (official) on the termination of a criminal case or an administrative offense case;

     4) the guilty (acquittal) verdict of the court;

     5) decisions of a court or an authorized body (official) on bringing to administrative responsibility;

     6) court decisions on the cancellation of the decision on the confiscation of goods or on the substitution of punishment (penalty) in the form of confiscation by another type of punishment (penalty).

     5. Goods that have not been placed in temporary storage within the period specified in paragraph 4 of this Article shall be detained by the customs authority in accordance with Chapter 51 of this Code.

     6. The provisions of paragraph 4 of this Article shall not apply if a customs declaration has been filed with respect to the goods specified in this paragraph before the expiration of the period provided for in this paragraph for placing the goods in temporary storage.

     7. Persons with authority in respect of goods in temporary storage may not use such goods, including export from the territory of a place of temporary storage, until they are released, and if foreign goods are in temporary storage at places where goods are transported across the customs border of the Union, until they are released or until permission is obtained. the customs authority for the departure of goods from the customs territory of the Union.

     The first paragraph of this paragraph does not apply to goods for personal use of a foreign natural person who intends to relocate to a permanent place of residence in a Member State, obtain refugee or internally displaced person status in accordance with the legislation of that Member State, the temporary storage of which is carried out in accordance with Article 259 of this Code.

     8. It is allowed to change the place of temporary storage of goods before the release of goods in cases established by the legislation of the Member States.

     Transportation (transportation) of foreign goods from one place of temporary storage of goods to another place of temporary storage of goods is carried out in accordance with the customs procedure of customs transit or, if provided for by the legislation of the Member States on customs regulation, without being placed under the customs procedure of customs transit in accordance with the procedure established by such legislation.

Article 99. Places of temporary storage of goods

     1. Temporary storage facilities for goods are temporary storage warehouses and other places where temporary storage of goods may be carried out in accordance with paragraph 2 of this article (hereinafter referred to as temporary storage facilities).

     2. Temporary storage of goods may be carried out on the territory of a free warehouse, the territory of a FEZ, in premises, warehouses, open areas and other territories of the recipient of goods, as well as in other places defined by this Code or the legislation of the member States on customs regulation.

     3. Goods that may cause harm to other goods or require special storage conditions must be stored in temporary storage facilities specially adapted for the storage of such goods.

     4. The placement of goods in temporary storage facilities is confirmed in accordance with the legislation of the Member States on customs regulation.

Article 100. Customs operations related to the temporary storage of goods and the procedure for their execution

     1. In order to place the goods in temporary storage, the carrier or another person with authority over the goods shall submit to the customs authority transport (shipping), commercial and (or) customs documents containing information about the goods, the sender and recipient of the goods, the country of their departure and the country of destination, or a document containing information about the registration number of the preliminary information submitted as an electronic document.

     Documents can be submitted to the customs authority in electronic form.

     2. The customs authority shall register the documents submitted for the temporary storage of goods no later than 1 hour from the date of submission of such documents to the customs authority and issue to the person specified in paragraph 1 of this Article a confirmation of the registration of the documents.

     The procedure for the customs authority to perform customs operations related to the registration of documents submitted for temporary storage of goods and the issuance of a confirmation of their registration shall be established in accordance with the legislation of the Member States on customs regulation.

     3. The goods are considered to be in temporary storage after the registration by the customs authority of the documents submitted for placing the goods in temporary storage, unless otherwise established by this Code.

     4. Customs operations related to the temporary storage of goods for personal use of a foreign individual who intends to relocate to a permanent place of residence in a Member State and obtain refugee or internally displaced person status in accordance with the legislation of that Member State shall be carried out subject to Article 259 of this Code.

5. When goods are delivered to structures, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator with certificates of the second or third type, which are a customs control zone, customs operations related to the placement of goods in temporary storage shall be performed subject to Article 440 of this Code.

Article 101. The period of temporary storage of goods

     1. The period of temporary storage of goods shall be calculated from the day following the day of registration by the customs authority of the documents submitted for placing the goods in temporary storage, and shall be 4 months, with the exception of the cases specified in paragraph 2 of this Article and Article 259 of this Code.

     The Commission has the right to determine for certain categories of goods a period of temporary storage less than the period specified in the first paragraph of this paragraph.

     2. In respect of international mail items stored at places (institutions) of international postal exchange, as well as in respect of baggage not received or not claimed by a passenger transported across the customs border of the Union by air, the temporary storage period is 6 months.

     3. Upon expiration of the period of temporary storage of goods, goods that have not been released or in respect of which permission has not been obtained from the customs authority for the departure of goods from the customs territory of the Union, if foreign goods are stored at places where goods are transported across the customs border of the Union, shall be detained by the customs authority in accordance with Chapter 51 of this Code, except for the case specified in paragraph the second of this paragraph.

     The specified goods shall not be detained by the customs authority if the customs declaration is registered by the customs authority before the expiration of the temporary storage period, but the customs authority has not released the goods after the expiration of the temporary storage period or has not refused to release the goods. In case of refusal to release the goods, the goods whose temporary storage period has expired shall be detained by the customs authority in accordance with Chapter 51 of this Code.

Article 102. Transactions with goods in temporary storage

     1. Persons having authority with respect to goods in temporary storage have the right to perform operations with such goods necessary to ensure their safety in an unchanged state, including to inspect and measure the goods, and to move them within the temporary storage location.

     2. Operations not specified in paragraph 1 of this Article, including sampling and (or) samples of goods, correcting damaged packaging, opening packaging to determine the quantity and (or) characteristics of goods, as well as operations necessary to prepare goods for subsequent transportation (transportation), are performed with the permission of the customs authority.

     The procedure for issuing the customs authority's permit specified in the first paragraph of this paragraph and for refusing to issue such a permit shall be established in accordance with the legislation of the Member States on customs regulation.

     3. Transactions with goods for personal use of a foreign natural person who intends to relocate to a permanent place of residence in a Member State, obtain refugee status, or internally displaced persons in accordance with the legislation of that Member State, which are in temporary storage, shall be carried out in accordance with Article 259 of this Code.

Article 103. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties during the temporary storage of goods, the deadline for their payment and calculation

     1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed in temporary storage arises:

     1) the carrier or other person having authority over the goods who submitted documents for placing the goods in temporary storage - from the moment of registration by the customs authority of these documents.;

     2) the owner of a temporary storage warehouse - from the moment the goods are placed in a temporary storage warehouse;

     3) for a person who temporarily stores goods in a place other than a temporary storage warehouse - from the moment of registration by the customs authority of the documents submitted for placing the goods in temporary storage.

     2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) in temporary storage is terminated upon the occurrence of the following circumstances:

     1) the carrier or another person with authority over the goods, who have submitted documents for placing the goods in temporary storage:

     placing goods in a temporary storage warehouse or accepting them by another person for temporary storage in a place other than a temporary storage warehouse;

     placing goods under the customs procedures applicable to foreign goods after the occurrence of the circumstances specified in subparagraph 1 of paragraph 4 of this Article;

     2) the owner of a temporary storage warehouse:

     delivery of goods from a temporary storage warehouse in connection with their placement under the customs procedure;

     placing goods under the customs procedures applicable to foreign goods after the occurrence of the circumstances specified in subparagraph 3 of paragraph 4 of this Article;

     3) for a person who temporarily stores goods in a place other than a temporary storage warehouse, placing the goods under customs procedures applicable to foreign goods after the occurrence of the circumstances specified in subitems 2 and 3 of paragraph 4 of this Article.;

     4) for the persons specified in subitems 1-3 of this paragraph:

     fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this Article;

     recognition by the customs authority in accordance with the legislation of the Member States on customs regulation of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where prior to such destruction in accordance with this Code, in respect of these foreign goods, the deadline for payment of import customs duties, taxes, special, anti-dumping and countervailing duties;

     confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     detention of goods by a customs body in accordance with Chapter 51 of this Code;

     placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (administrative proceedings) and in respect of which a decision was made to return them if such goods had not been released earlier.

     3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution upon the occurrence of the circumstances specified in paragraph 4 of this Article.

     4. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:

     1) for the carrier or other person having authority over the goods, who have submitted documents for placing the goods in temporary storage:

     in case of loss of goods placed in temporary storage, before their placement in a temporary storage warehouse or acceptance by another person for temporary storage in a place other than a temporary storage warehouse, except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, - the day of such loss, and if this day is not fixed, - the date of registration by the customs authority of documents submitted for placing goods in temporary storage;

     in case of transfer of goods placed in temporary storage to the recipient or another person without the permission of the customs authority before placing them in a temporary storage warehouse or accepting them by another person for temporary storage in a place other than a temporary storage warehouse, the day of such transfer, and if this day is not fixed, the day of registration by the customs authority of documents submitted for temporary storage of goods;

     2) for a person who temporarily stores goods in a place other than a temporary storage warehouse:

     in case of loss of goods placed in temporary storage before their placement in a place other than a temporary storage warehouse, except for destruction and (or) irretrievable loss due to an accident or force majeure, or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, - the day of such loss. loss, and if this day is not fixed, the day of registration by the customs authority of documents submitted for placing goods in temporary storage.;

     in case of transfer of goods placed in temporary storage to the recipient or another person without the permission of the customs authority prior to their placement in a place other than a temporary storage warehouse, the day of such transfer, and if this day is not fixed, the day of registration by the customs authority of the documents submitted for placing the goods in temporary storage.;

3) for the owner of a temporary storage warehouse or a person who temporarily stores goods in a place that is not a temporary storage warehouse:

     in case of loss of goods stored in a temporary storage warehouse or in a place other than a temporary storage warehouse, except for destruction and (or) irretrievable loss due to an accident or force majeure, or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, the day of such loss, and if this day is not set, it is the day when goods are placed in a temporary storage warehouse or in a place that is not a temporary storage warehouse.;

     in case of transfer of goods stored in a temporary storage warehouse or in a place other than a temporary storage warehouse to the recipient or another person without the permission of the customs authority - the day of such transfer, and if this day is not fixed - the day of placement of goods in a temporary storage warehouse or in a place other than a temporary storage warehouse;

     if the goods stored in the warehouse of the recipient of the goods are not used for the purpose of temporary storage of the goods, the day of such use, and if this day is not fixed, the day of registration by the customs authority of the documents submitted for placing the goods in temporary storage.

     5. Upon the occurrence of the circumstances specified in paragraph 4 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if the goods were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.

     Import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in accordance with Chapters 7 and 12 of this Code.

     For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this Article.

     If, in order to determine the customs value of goods, as well as for calculating import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert foreign currency into the currency of a member State, such recalculation shall be carried out at the exchange rate effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this article.

     If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties to be paid is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account paragraph 3 of Article 20 of this Code.

     If the product code, in accordance with the Commodity Nomenclature of Foreign Economic Activity, is defined at the grouping level with fewer than 10 characters:

     for the calculation of import customs duties, the highest of the customs duty rates corresponding to the goods included in such a grouping is applied.;

     for the calculation of taxes, the highest of the value-added tax rates, the highest of the excise tax rates (excise tax or excise duty) corresponding to goods included in such a grouping, for which the highest of the customs duty rates is established, is applied.;

     for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping shall be applied, taking into account paragraph ten of this paragraph.

     Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary for the determination of these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or products included in the grouping, if the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than 10 characters.

     When accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated based on such accurate information, and excessively paid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded or unpaid amounts are collected in accordance with the chapters 10 and 11 and Articles 76 and 77 of this Code.

     6. In the case of placing goods under customs procedures applicable to foreign goods, detention by customs authorities of goods in accordance with Chapter 51 of this Code, placement in temporary storage, after fulfilling the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) of the amount of import duties customs duties, taxes, special, anti-dumping, countervailing duties, paid and (or) collected in accordance with this article, are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.

Chapter 17 Customs declaration and customs operations related to filing, registration and revocation of the customs declaration, modification (addition) of information stated in the customs declaration

Article 104. General provisions on customs declaration

     1. Goods are subject to customs declaration when they are placed under the customs procedure or in the cases provided for in paragraph 4 of Article 258, paragraph 4 of Article 272 and paragraph 2 of Article 281 of this Code.

     Goods are not subject to customs declaration when they are placed under the customs procedure of a free customs zone in accordance with paragraph 4 of Article 204 of this Code, as well as in the cases provided for in paragraphs 3, 14-17 of Article 286 and paragraph 7 of Article 301 of this Code.

     2. Customs declaration shall be carried out by the declarant or the customs representative, unless otherwise established by this Code.

     3. Customs declaration is carried out in electronic form.

     4. Customs declaration in writing is allowed.:

     1) when placing goods under the customs procedure of customs transit;

     2) in relation to goods for personal use;

     3) in respect of goods sent by international mail;

     4) in respect of international transport vehicles;

     5) when using transport (shipping), commercial and (or) other documents as a customs declaration, including those provided for by international treaties of the Member States with a third party, in accordance with the second paragraph of paragraph 6 of Article 105 of this Code.;

     6) in other cases determined by the Commission and the legislation of the Member States on customs regulation in cases provided for by the Commission.

     5. Regardless of the provisions of paragraph 4 of this Article, a written customs declaration may be carried out if the customs authority is unable to ensure that the declarant implements the customs declaration in electronic form due to a malfunction of the information systems used by the customs authorities caused by technical failures, disruptions in the operation of communication facilities (telecommunications networks and the Internet), power outage, as well as in other cases established by the legislation of the Member States.

     6. Depending on the form of the customs declaration, a customs declaration in the form of an electronic document (hereinafter referred to as an electronic customs declaration) or a customs declaration in the form of a paper document (hereinafter referred to as a paper customs declaration) is used.

     7. The specifics of customs declaration, when a customs declaration for foreign goods is filed before their importation into the customs territory of the Union or before the goods are delivered to the place of delivery designated by the customs authority of departure, in cases where such goods are transported in accordance with the customs procedure of customs transit (hereinafter referred to as the preliminary customs declaration), are determined by Article 114 of this Code.

     The specifics of the customs declaration if, at the time of filing the goods declaration, the declarant does not have the exact information necessary for the declaration in such a goods declaration (hereinafter referred to as incomplete customs declaration) are determined by Article 115 of this Code.

     The specifics of customs declaration in the event that a person transports goods across the customs border of the Union in two or more batches on the same terms during the delivery period (hereinafter referred to as periodic customs declaration) are determined by Article 116 of this Code.

     The specifics of the customs declaration of goods transported across the customs border of the Union in an unassembled or disassembled form, including in an incomplete or incomplete form, are determined by Article 117 of this Code.

8. The legislation of the Member States on customs regulation may establish specifics of customs declaration that differ from the specifics established by this Code.:

     1) if the declarant does not have the exact information necessary for customs declaration;

     2) if the Union's goods are imported into the territory of the FEZ from the rest of the territory of the Member State on whose territory the FEZ is established and the Union's goods are exported from the territory of the FEZ to the rest of the territory of the Member State on whose territory the FEZ is established, two or more shipments are carried out on the same terms during the delivery period;

     3) if the import of Union goods into the territory of a free warehouse from the rest of the territory of the Member State in whose territory the owner of the free warehouse is included in the register of owners of free warehouses, and the export of Union goods from the territory of the free warehouse to the rest of the territory of the Member State in whose territory the owner of the free warehouse is included in the register of owners of free warehouses, carried out in two or more batches on the same terms during the delivery period;

     4) in relation to goods transported by pipeline or via power transmission lines.

     9. The Commission has the right to determine the specifics of the customs declaration of goods in respect of which the obligation to pay import customs duties and taxes does not arise in accordance with the first paragraph of paragraph 2 of Article 136 and the first paragraph of paragraph 2 of Article 225 of this Code.

Article 105. Customs Declaration

     1. The following types of customs declaration are used in the customs declaration:

     1) declaration of goods;

     2) transit declaration;

     3) passenger customs declaration;

     4) vehicle declaration.

     2. In cases determined by the Commission, a customs value declaration is filled in, which states information about the customs value of the goods, including the method of determining the customs value of the goods, the amount of the customs value of the goods, and the conditions and circumstances of the transaction with the goods related to determining the customs value of the goods.

     The customs value declaration is an integral part of the goods declaration.

     The form of the customs value declaration, the structure and format of the customs value declaration in the form of an electronic document and the electronic type of the customs value declaration on paper, and the procedure for filling them out are determined by the Commission.

     3. The goods declaration is used when goods are placed under customs procedures, with the exception of the customs procedure of customs transit, and in the cases provided for by this Code, during the customs declaration of supplies.

     The transit declaration is used when goods are placed under the customs procedure of customs transit.

     A passenger customs declaration is used for the customs declaration of goods for personal use, and in the cases provided for by this Code, when goods for personal use are placed under the customs procedure of customs transit.

     The vehicle declaration is used in the customs declaration of international transportation vehicles, and in the cases provided for by this Code, in the customs declaration of supplies.

     4. The list of information to be indicated in the customs declaration is limited only to information that is necessary for calculating and paying customs duties, applying measures to protect the domestic market, generating customs statistics, monitoring compliance with prohibitions and restrictions, taking measures by customs authorities to protect intellectual property rights, as well as to monitor compliance with international treaties and acts in the field of customs regulation and legislation of the Member States.

     5. The forms of the customs declaration, the structures and formats of the electronic customs declaration and electronic types of paper customs declarations and the procedures for filling them out shall be determined by the Commission depending on the types of customs declarations provided for in paragraph 1 of this Article, customs procedures, categories of goods, persons moving them across the customs border of the Union.

     6. As a declaration for goods and a transit declaration, it is allowed to use transport (shipping), commercial and (or) other documents, including those provided for by international treaties of the member States with a third party, containing information necessary for the release of goods, in cases and in accordance with the procedure determined by this Code, international treaties of the member States with a third party. by the Party and/or the Commission and the legislation of the Member States in cases provided for by the Commission.

     When using transport (shipping), commercial and (or) other documents as a declaration for goods and a transit declaration, including those provided for by international agreements of the Member States with a third party, customs declaration is carried out in writing, unless otherwise determined by the Commission and (or) the legislation of the Member States on customs regulation.

     Depending on the type of transport used to transport (transport) goods through the customs territory of the Union, the Commission has the right to determine the list of transport (shipping), commercial and (or) other documents, including those provided for by international treaties of the member States with a third party, used as a transit declaration, as well as the cases and procedure for their usage.

     7. As a transit declaration, it is allowed to use preliminary information provided in the form of an electronic document, in accordance with the procedure determined by the Commission.

Article 106. Information to be indicated in the goods declaration

     1. The following information must be indicated in the declaration of goods:

     1) about the declared customs procedure;

     2) about the declarant, customs representative, sender, recipient, seller and buyer of goods;

     3) about the vehicles of international transportation, as well as the vehicles by which the goods were transported (will be transported) through the customs territory of the Union;

     4) about the goods:

     the name, description necessary for calculating and collecting customs duties, special, anti-dumping, countervailing duties and other payments, the collection of which is entrusted to the customs authorities, to ensure compliance with prohibitions and restrictions, measures to protect the internal market, the adoption by customs authorities of measures to protect intellectual property rights, identification, classification into one 10-the numeric code of the Commodity nomenclature of foreign economic activity;

     the product code in accordance with the Commodity nomenclature of foreign economic activity;

     Origin of goods;

     name of the country of origin and the country of destination;

     Manufacturer of goods;

     trademark;

     the designation of the place of origin of the goods, which is an object of intellectual property included in the unified customs register of intellectual property objects of the Member States and (or) the national customs register of intellectual property objects, which is maintained by the customs authority of the member state, to whose customs authority the goods declaration is submitted.;

     description of packages;

     price, quantity in kilograms (gross weight and net weight) and in additional units of measurement;

     customs value of goods (value, method of determining the customs value of goods);

     statistical cost;

     5) on the calculation of customs duties, special, anti-dumping, countervailing duties:

     rates of customs duties, taxes, customs duties, special, anti-dumping, countervailing duties;

     benefits for the payment of customs duties;

     tariff preferences;

     amounts of calculated customs duties, taxes, customs duties, special, anti-dumping, countervailing duties;

     the exchange rate used for calculating customs duties, taxes, special, anti-dumping, countervailing duties in accordance with this Code;

     6) about the goods transaction and its terms;

     7) on the observance of prohibitions and restrictions in accordance with Article 7 of this Code;

     8) on compliance with the conditions for placing goods under the customs procedure;

     9) documents confirming the information stated in the declaration for the goods specified in Article 108 of this Code;

     10) on documents confirming compliance with the legislation of the member states, the control over compliance with which is entrusted to the customs authorities;

     11) about the person who filled out the declaration for the goods, and the date of its compilation;

     12) other information determined by the Commission.

     2. When determining the procedure for filling out the goods declaration form, the Commission has the right to reduce the information to be indicated in the goods declaration, depending on the customs procedure, categories of goods, persons moving them across the customs border of the Union, and (or) the type of transport by which the goods are transported.

Article 107. Information to be indicated in the transit declaration

     1. The following information must be indicated in the transit declaration::

     1) about the sender and recipient of the goods in accordance with the transport (shipping) documents, the declarant, the carrier;

     2) about the country of departure and the country of destination of the goods;

     3) about the vehicle used to transport the goods;

     4) on the name, quantity and value of the goods in accordance with commercial, transport (shipping) documents;

     5) about the product code in accordance with the Commodity Nomenclature of foreign economic activity at the level of at least the first 6 characters. With respect to goods (components of goods) transported across the customs border of the Union in an unassembled or disassembled form, including in incomplete or incomplete form, during a certain period by one or more vehicles, information about the product code may be indicated in accordance with the Commodity Nomenclature of Foreign Economic Activity at the level of 10 characters in accordance with the accepted with respect to such goods by a preliminary decision on the classification of goods or by a decision on the classification of goods, transported across the customs border of the Union in an unassembled or disassembled form, including in an incomplete or incomplete form;

     6) on the gross weight or volume of goods, as well as the quantity of goods in additional units of measurement, if the Unified Customs Tariff of the Eurasian Economic Union establishes an additional unit of measurement for the declared goods, for each code of the Commodity Nomenclature of foreign economic activity.;

     7) about the number of cargo spaces;

     8) about the destination of the goods in accordance with the transport (shipping) documents;

     9) on the observance of prohibitions and restrictions in accordance with Article 7 of this Code;

     10) about the planned transshipment of goods or cargo operations on the way.

     2. When determining the procedure for filling out the transit declaration form, the Commission has the right to reduce the information to be indicated in the transit declaration, depending on the categories of goods, persons moving them across the customs border of the Union, and (or) the type of transport by which the goods are transported.

     3. As a transit declaration, it is allowed to use transport (shipping), commercial and (or) other documents, including those provided for by international treaties of the Member States with a third party, except for the cases provided for in paragraph 2 of Article 305 and paragraph 3 of Article 306 of this Code.

     When using transport (shipping), commercial and (or) other documents as a transit declaration, including those provided for by international treaties of the Member States with a third party, such documents must contain the information specified in paragraph 1 of this article.

     If the specified documents used as a transit declaration do not contain all the information provided for in paragraph 1 of this Article, the missing information must be contained in the documents attached to such transit declaration or the documents following it, submitted to the customs authority.

     4. The transit declaration for goods of the Union transported through the territory of a non-member State of the Union shall contain the information specified in paragraph 1 of this Article, with the exception of information on compliance with prohibitions and restrictions in accordance with Article 7 of this Code, on the value of such goods and other information, if this is established in accordance with this Code.. The Commission has the right to determine that in the transit declaration for goods of the Union transported through the territory of a State that is not a member of the Union, information on the value of the goods must be indicated.

     5. In the transit declaration in respect of foreign goods specified in paragraph 4 of Article 302 of this Code, in addition to the information specified in paragraph 1 of this Article, information on customs declarations according to which the goods were placed under the customs procedure of processing in the customs territory, or the customs procedure of processing for domestic consumption, or the customs procedure temporary importation (admission).

Article 108. Documents confirming the information stated in the customs declaration

     1. The documents confirming the information stated in the customs declaration include:

     1) documents confirming the transaction with the goods, and in the absence of such a transaction - other documents confirming the right to own, use and (or) dispose of the goods, as well as other commercial documents available to the declarant;

     2) transport (shipping) documents;

     3) documents confirming the authority of the person submitting the customs declaration;

     4) documents confirming compliance with prohibitions and restrictions, measures to protect the domestic market;

     5) documents on the origin of goods;

     6) documents confirming the characteristics of the goods used in their classification in accordance with the Commodity Nomenclature of foreign economic activity, a preliminary decision on the classification of goods, if any, and in the case of customs declaration of goods (components of goods) transported across the customs border of the Union in an unassembled or disassembled form, including incomplete or incomplete, in accordance with the customs procedure of customs transit - a preliminary decision taken by the customs authority of any member State in respect of such goods on the classification of goods or a decision on the classification of goods transported across the customs border of the Union in an unassembled or disassembled form, including in incomplete or incomplete form.;

     7) documents confirming the payment of customs duties, special, anti-dumping, countervailing duties and (or) enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties;

     8) documents confirming compliance with the purposes and conditions of granting benefits for the payment of customs duties;

     9) documents confirming the change in the deadline for payment of customs duties and taxes;

     10) documents confirming the declared customs value of the goods, including its value and the method of determining the customs value of the goods;

     11) a document on registration and nationality of an international transportation vehicle - in the case of goods transportation by road when they are placed under the customs procedure of customs transit;

     12) documents confirming the conditions for placing goods under the declared customs procedures;

     13) documents confirming the declared cost of operations for processing goods when placed under the customs procedure for the release for domestic consumption of processed goods placed under the customs procedure for processing outside the customs territory;

     14) the documents specified in Article 261 of this Code.

     2. If the documents specified in paragraph 1 of this Article do not contain information confirming the information stated in the customs declaration, such information shall be confirmed by other documents.

     3. Documents confirming the information stated in the customs declaration must be with the declarant at the time of filing the customs declaration, except in cases where, based on the specifics of the customs declaration of goods established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code or defined by Articles 114-117 of this Code, such documents they may be missing at the time of filing the customs declaration.

Article 109. Customs operations related to the filing of a customs declaration and the procedure for their execution

     1. A customs declaration shall be submitted to the customs authority authorized to register customs declarations in accordance with the legislation of the Member States on customs regulation.

     2. When submitting a customs declaration, the goods must be located in the territory of the Member State to whose customs authority the customs declaration is being submitted in respect of such goods, with the exception of:

     1) goods exported from the customs territory of the Union, in respect of which, in accordance with this Code, placement under the customs procedure is permitted without their importation into the customs territory of the Union;

     2) goods transported by pipeline or via power transmission lines;

     3) foreign goods, the customs declaration of which is carried out with the specifics established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code.;

     4) foreign goods, the customs declaration of which is carried out with the specifics defined in Articles 114 and 116 of this Code.

     3. The Commission shall have the right to determine cases when goods of the Union may not be located on the territory of the Member State to which the customs declaration in respect of such goods is submitted, as well as the specifics of customs operations in these cases.

     4. The date and time of filing the customs declaration shall be fixed by the customs authority.

5. The filing of a paper customs declaration shall be accompanied by the submission to the customs authority of its electronic form, unless otherwise established by this Code, the Commission and the legislation of the Member States on customs regulation in cases provided for by the Commission.

     6. If transport (shipping), commercial and (or) other documents are used as a transit declaration, including those provided for by international treaties of the Member States with a third party, and in accordance with Article 11 of this Code, preliminary information containing the information specified in paragraph 1 of Article 107 of this Code has been submitted, then in the absence of discrepancies between the preliminary information and the information contained in the specified documents, The filing of such a transit declaration is not accompanied by the submission of its electronic form to the customs authority.

     7. The filing of a declaration for goods is not accompanied by the submission to the customs authority of documents confirming the information stated in the declaration for goods, with the exception of the cases provided for in the second paragraph of this paragraph.

     The filing of a declaration of goods on paper is accompanied by the submission to the customs authority of documents confirming the authority of the person submitting the declaration of goods, unless otherwise established by the legislation of the Member States on customs regulation.

     The legislation of the Member States may provide for the right of the declarant to submit, before filing a declaration for goods or after filing a declaration for goods before the release of goods, documents confirming information on the origin of goods, compliance with prohibitions and restrictions, if information about such documents and (or) information from them cannot be obtained by the customs authority in accordance with paragraph 2. Article 80 of this Code, as well as the procedure for submitting these documents may be established.

     8. The filing of a transit declaration shall not be accompanied by the submission to the customs authority of documents confirming the information stated in the transit declaration, except in the cases provided for in paragraphs two and three of this paragraph.

     The submission of a transit declaration is accompanied by the submission of documents confirming compliance with prohibitions and restrictions, documents confirming the provision of security for the fulfillment of duties to pay customs duties and taxes, compliance with the legislation of the Member States, control over compliance with which is entrusted to the customs authorities, if information about such documents and (or) information from them cannot be obtained by the customs authority. in accordance with paragraph 2 of Article 80 of this Code.

     The submission of a transit declaration on paper is accompanied by the submission to the customs authority of documents confirming the authority of the person submitting the transit declaration, unless otherwise provided by the legislation of the Member States.

     9. The submission of a passenger customs declaration is accompanied by the submission to the customs authority of documents confirming the information stated in it.

     The list of documents confirming the information stated in the passenger customs declaration may be reduced by the Commission and the legislation of the Member States on customs regulation in cases provided for by the Commission.

     10. Documents confirming the information stated in the goods declaration may not be submitted to the customs authority if such documents were previously submitted to such a customs authority during customs operations or at the request of this customs authority during customs control and are stored in this customs authority in accordance with Article 320 of this Code.

     In such a case, the persons defined by this Code shall indicate information about these documents in the goods declaration or submit them to the customs authorities in another way in accordance with the legislation of the Member States on customs regulation.

Article 110. Deadline for filing a customs declaration

     1. A customs declaration in respect of goods imported into the customs territory of the Union shall be filed before the expiration of the period of temporary storage of goods or within another period established by this Code.

     2. A customs declaration in respect of goods exported from the customs territory of the Union shall be filed prior to their departure from the customs territory of the Union, unless otherwise established by this Code.

Article 111. Verification of a filed customs declaration, customs operations related to registration or refusal to register a filed customs declaration, and the procedure for their execution

     1. The customs authority shall check the submitted customs declaration in order to establish the absence of grounds for refusal to register it provided for in paragraph 5 of this Article.

     2. Customs operations related to the registration or refusal to register a customs declaration shall be performed by the customs authority no later than 1 hour of the customs authority's working time from the date of filing the customs declaration, unless a shorter period is established by the legislation of the Member States on customs regulation.

     3. Registration or refusal to register a declaration for goods, a transit declaration and a declaration for a vehicle shall be executed in accordance with the procedure determined by the Commission, and in the part not regulated by the Commission - in accordance with the legislation of the Member States on customs regulation.

     4. Registration or refusal to register a passenger customs declaration shall be executed in accordance with the procedure established by the legislation of the Member States on customs regulation.

     Registration or refusal to register a passenger customs declaration in respect of goods for personal use sent in international mail, in respect of which documents provided for in acts of the Universal Postal Union and accompanying international mail items are used as a passenger customs declaration, may not be performed if this is provided for by the legislation of the Member States on customs regulation.

     5. The customs authority refuses to register the customs declaration on the following grounds:

     1) the customs declaration has been submitted to a customs authority that is not authorized to register customs declarations;

     2) the customs declaration has been submitted by an unauthorized person and/or has not been signed or properly certified;

     3) the form of the customs declaration has not been observed;

     4) the customs declaration does not contain information that must be specified in accordance with international treaties and acts in the field of customs regulation, and (or) the customs declaration is not filled out in accordance with the established procedure for filling it out.;

     5) the paper customs declaration has not been drawn up in accordance with the prescribed form, and (or) the structure and format of the electronic customs declaration or the electronic type of customs declaration on paper do not correspond to the established structures and formats of such documents;

     6) the goods in respect of which a customs declaration is filed, with the exception of the goods specified in paragraph 2 of Article 109 of this Code, or goods in cases determined by the Commission in accordance with paragraph 3 of Article 109 of this Code, are not located in the territory of the Member State to whose customs authority the customs declaration is filed.;

     7) no actions have been performed that, in accordance with this Code and (or) the legislation of the Member States, must be performed before or simultaneously with the filing of the customs declaration.;

     8) the specifics of the customs declaration of goods established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code have not been observed, which must be observed before or simultaneously with the filing of the customs declaration.

     6. When processing a refusal to register a customs declaration, the customs authority shall indicate all the reasons that served as the basis for the refusal in accordance with paragraph 5 of this Article, as well as, if this is provided for by the legislation of the member States on customs regulation, recommendations for their elimination.

     In case of refusal to register a paper customs declaration, such a customs declaration and the documents submitted at the time of its filing, if the filing of the customs declaration was accompanied by the submission of documents, are returned to the declarant or customs representative, while one copy of the customs declaration remains with the customs authority.

     7. If the customs declaration has not been registered by the customs authority, such declaration is considered to be not submitted for customs purposes.

     8. From the moment of registration, the customs declaration becomes a document attesting to facts of legal significance.

     9. In case of malfunction of the information systems used by the customs authorities caused by technical failures, disruptions in the operation of communication facilities (telecommunication networks and the Internet), power outage, the customs authority, in the absence of grounds for refusal of registration, except for the grounds specified in subparagraph 5 of paragraph 5 of this Article regarding the compliance of the structure and format of the electronic type of customs declarations on paper in accordance with the established structure and format, performs registration of the submitted customs declaration on paper without using information systems.

     The specifics of the procedure for customs operations related to the registration of a customs declaration or the refusal of such registration in case of malfunction of information systems used by customs authorities are established by the legislation of the Member States on customs regulation.

Article 112. Customs operations related to the modification (addition) of information stated in the customs declaration and the procedure for their execution

1. Upon a reasoned request from the declarant submitted in the form of an electronic document or a paper document, with the permission of the customs authority, the information stated in the customs declaration may be changed (supplemented) prior to the release of the goods, if by the time of receipt of the declarant's request the customs authority has not requested the documents and (or) information in accordance with Article 325 of this Code, did not notify him of the place and time of the customs inspection, did not make a decision to conduct a customs inspection and (or) did not appoint a customs examination.

     Regardless of the provisions of the first paragraph of this paragraph, upon a reasoned request from the declarant submitted in the form of an electronic document or a paper document, with the permission of the customs authority, prior to the release of goods, it is allowed to change (supplement) the information stated in the customs declaration, if such changes (additions) are related to a change in information about the location of the declared goods or correcting typos or grammatical errors that do not affect the release of goods.

     The modification (addition) of the information stated in the registered customs declaration may not entail the declaration of information about goods other than the goods that were indicated in this registered customs declaration.

     The procedure for performing customs operations related to changing (supplementing) the information stated in the customs declaration and the information in the electronic form of the customs declaration on paper, prior to the release of goods, is determined by the Commission.

     2. If, during customs control, violations of international treaties and acts in the field of customs regulation have been identified, which, in accordance with paragraphs two and three of subparagraph 9 of paragraph 1 of Article 125 of this Code, when eliminated, will not be grounds for refusing to release goods, and the customs authority has established the need for amendments (additions) to eliminate such violations information stated in the customs declaration, such information must be changed (supplemented) by the declarant at the request of the customs authority within the time limit for the release of goods., established by paragraphs 3 and 6 of Article 119 of this Code.

     The form of the request for amendments (additions) to the information stated in the customs declaration before the release of the goods is determined by the Commission.

     3. After the release of the goods, the information stated in the goods declaration and the information in the electronic form of the goods declaration on paper shall be changed (supplemented) in the cases provided for by this Code and (or) determined by the Commission, by decision of the customs authority or with the permission of the customs authority.

     The form of the decision of the customs authority on making changes (additions) to the information stated in the goods declaration after the release of the goods is determined by the Commission.

     The terms and procedure for performing customs operations related to changing (supplementing) the information stated in the goods declaration and the information in the electronic form of the goods declaration on paper after the release of the goods are determined by the Commission.

     4. To change (supplement) the information stated in the goods declaration and the information in the electronic form of the goods declaration on paper, an adjustment of the goods declaration is applied, except in cases determined by the Commission when the information can be changed (supplemented) without the use of this customs document.

     The form of correction of the goods declaration, the structure and format of the correction of the goods declaration in the form of an electronic document and the electronic type of correction of the goods declaration on paper, and the procedure for filling them out are determined by the Commission.

     5. The correction of the goods declaration is an integral part of such a goods declaration.

     The filing of an electronic goods declaration on paper is accompanied by the submission of its electronic form to the customs authority, unless otherwise determined by the Commission.

     6. The Commission has the right to determine cases when, after the release of goods, changes (additions) are made to the information stated in the transit declaration, passenger customs declaration and vehicle declaration, and information in electronic forms of such customs declarations on paper, as well as the timing and procedure for making changes (additions) to the information stated in such customs declarations., forms of customs documents that modify (supplement) the information stated in such customs declarations, the structures and formats of such customs documents in the form of electronic documents and electronic types of such customs documents on paper, as well as the procedure for filling them out.

     The submission of a paper customs document, which modifies (supplements) the information stated in the specified types of customs declaration, is accompanied by the submission of its electronic form to the customs authority, unless otherwise determined by the Commission.

     Customs documents, which modify (supplement) the information stated in the transit declaration, passenger customs declaration and vehicle declaration, are an integral part of these types of customs declaration.

Article 113. Customs operations related to the revocation of a customs declaration and the procedure for their execution

     1. At the request of the declarant, submitted in the form of an electronic document or a paper document, the registered customs declaration for foreign goods, with the exception of the transit declaration for foreign goods specified in paragraph 4 of Article 302 of this Code, may be withdrawn by him before the goods are released by the customs authority.

     2. In case of revocation of the customs declaration, a new customs declaration must be submitted within the period of temporary storage of goods.

     3. If the customs declaration is not filed within the time period specified in paragraph 2 of this Article, the goods are detained by the customs authorities in accordance with Chapter 51 of this Code.

     4. At the request of the declarant, submitted in the form of an electronic document or a paper document, the registered transit declaration for foreign goods specified in paragraph 4 of Article 302 of this Code may be withdrawn by him before the release of the goods by the customs authority or after the release of the goods by the customs authority before the actual departure of such goods from the customs territory of the Union.

     5. At the request of the declarant, submitted in the form of an electronic document or a paper document, the registered customs declaration for goods of the Union may be withdrawn by him before the actual departure of the goods from the customs territory of the Union, including after the release of the goods by the customs authority, subject to paragraph 6 of this Article.

     6. At the request of the declarant, submitted in the form of an electronic document or a paper document, the customs declaration for goods of the Union placed under the customs procedure of export in order to complete the customs procedure of the free customs zone or the customs procedure of the free warehouse may be withdrawn by him:

     1) if such goods are located on the territory of the FEZ or in the territory of a free warehouse, including after the goods have been released by the customs authority;

     2) if such goods are located outside the territory of the FEZ or outside the territory of a free warehouse and have not actually left the customs territory of the Union, subject to simultaneous filing of a customs declaration for placing such goods under a different customs procedure in accordance with subparagraph 1 of paragraph 6 of Article 207, subparagraph 1 of paragraph 5 of Article 215 of this Code.

     7. Revocation of the customs declaration is allowed with the permission of the customs authority. The permission of the customs authority or the refusal to issue such a permit is issued in the form of an electronic document or a paper document.

     Revocation of the customs declaration is allowed if, prior to receiving the declarant's request, the customs authority has not notified the declarant of the place and time of the customs inspection of the goods declared in the customs declaration, has not decided to conduct a customs inspection of the goods declared in the customs declaration, has not appointed a customs examination and (or) has not established violations involving administrative or criminal liability. international treaties and acts in the field of customs regulation, and (or) the legislation of the Member States on customs regulation, and (or) the legislation of the Member States, the control over compliance with which is entrusted to the customs authorities.

     After conducting a customs inspection of goods, customs inspection of goods, and receipt of the results of a customs examination, the customs declaration may be revoked if, as a result of their conduct, violations of international treaties and acts in the field of customs regulation, the legislation of the Member States on customs regulation, and the legislation of the Member States, which are subject to administrative or criminal liability, have not been established. assigned to the customs authorities.

     The legislation of the Member States may establish conditions other than those provided for in this paragraph for revocation of a customs declaration filed in respect of goods, the specifics of customs declaration of which are established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code.

     8. The provisions of paragraphs 1-7 of this Article shall not apply to the revocation of a declaration for goods in the cases provided for in paragraph 9 of Article 116 of this Code.

     In the cases provided for in paragraph 9 of Article 116 of this Code, the goods declaration is withdrawn upon the request of the declarant, submitted in the form of an electronic document or a paper document.

Article 114. Preliminary customs declaration

1. During the preliminary customs declaration, the information to be indicated in the customs declaration must be declared, with the exception of the following information, which by its nature may not be known to the declarant at the time of filing the customs declaration:

     1) about the vehicles on which the goods will be transported, except for information about the type of transport by which the goods will be transported;

     2) about individual documents confirming the information stated in the customs declaration;

     3) other information determined by the Commission depending on the type of customs declaration and (or) categories of goods and the type of transport by which they are transported.

     2. The information specified in subitems 1-3 of item 1 of this Article, not declared during the preliminary customs declaration, or declared but subject to clarification, must be changed (supplemented) in accordance with item 1 of Article 112 of this Code before the release of goods.

     3. After importation into the customs territory of the Union or after delivery to the place of delivery determined by the customs authority of departure, in cases where goods are transported in accordance with the customs procedure of customs transit, the goods in respect of which a preliminary customs declaration has been carried out must be placed in the customs control zone specified in the customs declaration, and the goods, transported by water vessels - be located at the place of arrival of the goods specified in the customs declaration.

     The declarant is obliged to notify the customs authority that registered the customs declaration of the placement of goods in the customs control zone specified in the customs declaration or of the presence at the place of arrival of goods transported by water transport, to provide the customs authority with undeclared or clarified information by changing (supplementing) the information stated in the customs declaration, or to notify the customs authority of the absence of the need to make such changes (additions).

     If the goods in respect of which the preliminary customs declaration was carried out were transported through the customs territory of the Union in accordance with the customs procedure of customs transit, the declarant notifies the customs authority that registered the customs declaration of the placement of goods in the customs control zone after the completion of the customs procedure of customs transit.

     4. The legislation of the Member States on customs regulation may establish cases when goods in respect of which a preliminary customs declaration has been carried out may be placed (located) in a customs control zone located in the region of activity of a customs authority other than the customs authority that registered the customs declaration.

     5. In the case of a preliminary customs declaration, prohibitions and restrictions, measures to protect the internal market, effective on the day of registration by the customs authority of the customs document, which modifies (supplements) the information stated in the customs declaration, or registration by the customs authority of a notification of the absence of the need to make changes (additions) to the goods declaration, are applied.

     6. The customs authority refuses to release the goods if, within 30 calendar days from the day following the day of registration of the customs declaration:

     1) the goods are not placed in the customs control zone specified in the customs declaration;

     2) in respect of goods transported by water vessels, the customs authority has not issued a permit for their unloading at the place of arrival indicated in the customs declaration in accordance with paragraph 3 of this Article.;

     3) the customs authority that registered the customs declaration has not been notified of the placement of goods in the customs control zone specified in the customs declaration.;

     4) the missing information has not been provided to the customs authority by changing (supplementing) the information stated in the customs declaration, or the customs authority has not been notified that there is no need to make such changes (additions).

     7. If the deadline for the release of goods is extended or the release of goods is refused, the declarant is obliged to perform customs operations related to the temporary storage of goods in accordance with Chapter 16 of this Code.

     8. The legislation of the Member States on customs regulation may establish cases when preliminary customs declaration when placing goods under customs procedures, with the exception of the customs procedure of customs transit, must be carried out without fail.

     9. The Commission has the right to determine the procedure for customs operations during the preliminary customs declaration of goods for personal use, vehicles for international transportation, as well as goods placed under the customs procedure of customs transit, in the part not regulated by this Article.

Article 115. Incomplete customs declaration

     1. Incomplete customs declaration is carried out in respect of goods exported from the customs territory of the Union.

     2. In case of incomplete customs declaration, the information to be indicated in the goods declaration in accordance with Article 106 of this Code must be stated, with the exception of the following information, which may not be indicated:

     1) about the recipient of the goods;

     2) about the country of destination of the goods and (or) the trading country;

     3) about the vehicles used for transportation of the declared goods;

     4) about the packaging of goods (quantity, type, labeling and serial numbers).

     3. After the release of the goods, the customs declaration of which was carried out in accordance with this Article, the declarant is obliged to provide the customs authority with the missing information by changing (supplementing) the information stated in the goods declaration no later than 8 months from the date of release of the goods, unless a shorter period is established by the legislation of the Member States on customs regulation.

     4. The legislation of the Member States on customs regulation may define categories of goods in respect of which the provisions of this Article do not apply.

Article 116. Periodic customs declaration

     1. In case of periodic customs declaration, a declaration for goods is submitted in respect of all goods that will be transported across the customs border of the Union in two or more batches during the delivery period, due to the fulfillment of obligations under one transaction, and in the absence of a transaction, one document confirming the right to own, use or dispose of the goods, or one document confirming conditions of processing of goods during the customs declaration of processed products.

     2. The goods declaration is submitted before the start of the claimed delivery period. The delivery period is defined as the period declared by the declarant, which does not exceed 31 calendar days and during which it is planned:

     1) to present to the customs authority the goods imported into the customs territory of the Union;

     2) to ship goods exported from the customs territory of the Union (to deliver the goods to the carrier who will carry out the international transportation of goods, or to the first carrier during the international transportation of goods with transshipment (transshipment) to another vehicle for the purpose of exporting goods from the customs territory of the Union).

     3. The legislation of the Member States on customs regulation may establish that the delivery period specified in paragraph 2 of this Article may not exceed 1 calendar month.

     4. In case of periodic customs declaration, the import of goods into the customs territory of the Union or the export of goods from the customs territory of the Union in an amount exceeding the amount stated in the goods declaration is not allowed, except in cases determined by the Commission.

     5. During periodic customs declaration, the information to be indicated in the declaration of goods in accordance with Article 106 of this Code must be stated, based on the quantity of goods planned to be transported across the customs border of the Union during the declared delivery period, with the exception of the following information, which by its nature may not be known to the declarant at the time of filing the declaration for products:

     1) about the vehicles on which the goods will be transported, except for information about the type of transport by which the goods will be transported;

     2) about individual documents confirming the information stated in the customs declaration;

     3) other information determined by the Commission depending on the categories of goods and the type of transport by which they are transported.

     6. After the end of the declared period of delivery of goods, the customs declaration of which was carried out in accordance with this Article, the declarant is obliged to provide the customs authority with the missing information, as well as information on the actual quantity of goods by changing (supplementing) the information stated in the goods declaration, in the following terms:

     1) no later than 1 month from the day following the end of the delivery period during which the goods were imported into the customs territory of the Union;

     2) no later than 2 months from the day following the day of the actual export from the customs territory of the Union of the entire consignment of goods declared in the goods declaration.

     7. The legislation of the Member States on customs regulation may establish shorter time limits for making changes (additions) to the information stated in the declaration for goods than those established by paragraph 6 of this Article, or the possibility of extending the time limits specified in subparagraph 2 of paragraph 6 of this Article, and when the delivery period is established by the legislation of the Member States on customs regulation in accordance with paragraph 3 of this Article - another deadline for making changes (additions) to the information stated in the goods declaration.

8. Goods in respect of which periodic customs declaration has been carried out and which are intended for export from the customs territory of the Union must actually be exported from the customs territory of the Union within 6 months from the day following the end of the delivery period.

     The specified period is extended by the customs authority that released the goods, upon a reasoned request from the declarant, for a period of no more than 3 months from the date of its expiration.

     9. If, during the periodic customs declaration, the goods declared in the goods declaration were not presented to the customs authority that registered such a goods declaration during the declared period or were not actually exported from the customs territory of the Union within the period specified in paragraph 8 of this Article, such goods declaration must be withdrawn in accordance with paragraph 8 of Article 113 of this Code.

     10. If the declarant fails to take actions to revoke the declaration in accordance with paragraph 9 of this Article within the prescribed time, the customs authority shall cancel the release of goods in accordance with paragraph 4 of Article 118 of this Code.

     11. The legislation of the Member States on customs regulation may define categories of goods in respect of which the provisions of this article do not apply.

     12. The legislation of the Member States on customs regulation may establish additional conditions under which periodic customs declaration may be carried out in accordance with this article.

     13. The legislation of the Member States on customs regulation may determine the specifics of customs control in respect of goods declared during periodic customs declaration in the goods declaration during the entire delivery period.

Article 117. Features of the customs declaration of goods transported across the customs border of the Union in an unassembled or disassembled form, including in an incomplete or incomplete form

     1. Goods in an unassembled or disassembled form, including in an incomplete or incomplete form, transported across the customs border of the Union as separate components during a specified period, may be declared by submitting several declarations for goods in respect of components of such goods, indicating the code in accordance with the Commodity Nomenclature of Foreign Economic Activity corresponding to the product code in a complete or completed form.

     A component of goods is a component of goods in a complete or completed form, which is indicated as such a part in the decision on the classification of goods transported across the customs border of the Union in an unassembled or disassembled form, including in an incomplete or incomplete form, adopted in accordance with paragraph 3 of Article 21 of this Code (hereinafter referred to in this Article - the decision on the classification of goods).

     2. The specifics of the customs declaration of goods established by this article shall apply when goods are placed under the customs procedure of release for domestic consumption, the customs procedure of export, the customs procedure of the customs warehouse, the customs procedure of the free customs zone, the customs procedure of the free warehouse, the customs procedure of re-export and the customs procedure of reimport.

     3. The specifics of the customs declaration of goods established by this Article shall apply subject to the following conditions::

     1) a decision on the classification of goods has been issued with respect to the goods;

     2) the declarant of the components of the goods is the person to whom the decision on the classification of goods has been issued;

     3) the customs declaration of all components of the goods is carried out by one customs authority;

     4) the components of the goods are imported into the customs territory of the Union to the address of one recipient or exported from such territory from one sender.

     4. In addition to the conditions provided for in paragraph 3 of this Article, the legislation of the Member States on customs regulation may establish that the components of goods must be imported into the customs territory of the Union within the framework of a single transaction.

     5. The legislation of the Member States on customs regulation may provide for the need for the declarant to send, after receiving a decision on the classification of goods, prior to submitting a declaration for goods in respect of the first component of the goods to the customs authority, a notification of planned deliveries of the components of the goods in the form and in the manner determined by the legislation on customs regulation of that Member State.

     6. When foreign goods are imported into the customs territory of the Union, the customs declaration of the components of the goods may be carried out with the specifics defined in Article 114 of this Code.

     7. In the case of the customs declaration of the components of the goods in accordance with this article, the measures of customs tariff regulation, rates of export customs duties, tax rates, privileges for the payment of export customs duties, taxes, prohibitions and restrictions, measures of protection of the internal market, established in respect of the goods in a complete or completed form and effective on the day of registration by the customs authority of the declaration, shall be applied. for goods in relation to the components of the product.

     8. The goods declaration for the last component of the goods in a complete or completed form must be submitted within a period not exceeding 2 years from the date of registration of the goods declaration for the first component of such goods.

     The legislation of the Member States on customs regulation may establish the possibility of extending the period specified in the first paragraph of this paragraph, the procedure for such extension, as well as the deadline for filing a declaration for goods in respect of the last component of the goods in a complete or completed form.

     9. If the deadline set in accordance with paragraph 8 of this Article for filing a declaration of goods in respect of the last component of the goods is violated and (or) if, before the expiration of such period, the decision on the classification of goods has been terminated or withdrawn, the information contained in the declarations of goods in respect of the components of the goods, the release of which was made before the termination actions or revocation of such a decision, appropriate changes (additions) are made, related to the replacement of a product code in a complete or completed form in accordance with the Commodity Nomenclature of foreign economic activity with product component codes in accordance with the Commodity Nomenclature of foreign economic activity.

     Amendments (additions) to the information contained in the declaration of goods in respect of the components of the goods shall be made by the declarant in accordance with the procedure established in accordance with Article 112 of this Code, within a period not exceeding 30 calendar days from the date of expiry of the period established in accordance with paragraph 8 of this Article, or notification of the declarant of termination or revocation of a decision on the classification of goods, if the decision on the classification of goods is terminated or such a decision is revoked on grounds other than expiration, established in accordance with paragraph 8 of this article.

     10. The legislation of the Member States on customs regulation may determine the specifics of customs control in respect of goods whose customs declaration was carried out in accordance with this article.

Chapter 18 Release of goods and customs operations related to the release of goods

Article 118. General provisions on the release of goods and the procedure for customs operations related to the release of goods and its cancellation

     1. The release of goods is carried out by the customs authority, provided that the person:

     1) the conditions for placing goods under the declared customs procedure or the conditions established for the use of certain categories of goods that are not subject to customs procedures in accordance with this Code have been met, except in cases where such a condition as compliance with prohibitions and restrictions in accordance with the Treaty on the Union and (or) the legislation of the Member States, can be confirmed after the release of the goods;

     2) customs duties have been paid for the performance by customs authorities of actions related to the release of goods, if such fees are established in accordance with the legislation of the member State and the deadline for their payment is set before the release of goods, including before the registration of the customs declaration.

     2. The release of goods is executed using the information system of the customs authority by forming an electronic document or by affixing appropriate marks on the customs declaration on paper or on the application for the release of goods before submitting the declaration for goods submitted on paper.

     3. Customs operations related to the release of goods shall be performed by the customs authority within the time limits provided for in Article 119 of this Code, or within the time limits established by the Commission and (or) the legislation of the Member States on customs regulation in accordance with paragraph 10 of the said Article, in accordance with the procedure 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.

     The legislation of the Member States on customs regulation may determine the specifics of customs operations related to the release of goods at the points of arrival.

     4. Upon revocation of the customs declaration in the cases provided for in paragraphs 4-6 of Article 113, paragraph 9 of Article 116 of this Code, as well as in the case provided for in paragraph 10 of Article 116 of this Code, the customs authority shall cancel the release of goods.

In cases provided for by the Commission, the Commission and the legislation of the Member States on customs regulation may also determine the cases and conditions when the release of goods may be cancelled by the customs authority upon a reasoned request from the declarant.

     Cancellation of the release of goods is executed using the information system of the customs authority by forming an electronic document or by affixing appropriate marks on the customs declaration on paper.

     The procedure for performing customs operations related to the cancellation of the release of goods is determined by the Commission, and in the part not regulated by the Commission, in accordance with the legislation of the Member States on customs regulation.

     5. If the goods declaration contains information about 2 or more goods, the customs authority shall release the goods in respect of which the conditions of release provided for in paragraph 1 of this Article have been met, unless otherwise established by the legislation of the Member States on customs regulation.

     6. The customs authority shall notify in electronic form of the release of goods the person who temporarily stores the goods in respect of which the goods were released, and in cases established by the legislation of the Member States on customs regulation, and other persons in the presence of interaction between the information system of the customs authority and the information systems of such persons within the time period established in accordance with the legislation of the Member States on customs regulation. with the legislation of the Member States on customs regulation.

     7. In the cases provided for in Articles 120-122 and 126 of this Code, as well as in respect of goods for personal use, international transportation vehicles and supplies, the goods are released in accordance with this Article, taking into account the conditions and (or) specifics of the customs operation for the release of goods defined in Articles 120-122 and 126 and chapters 37-39 of this Code.

     8. In accordance with the legislation of the Member States on customs regulation, cases and procedures may be established for marking the release of goods on commercial, transport (transportation) documents or for canceling the release of goods on commercial, transport (transportation) documents marked with the release of goods.

Article 119. Terms of release of goods

     1. The release of goods must be completed by the customs authority within 4 hours from the moment of registration of the customs declaration or from the moment of occurrence of one of the circumstances specified in paragraph 2 of this Article, and in cases where the customs declaration is registered less than 4 hours before the end of the working hours of the customs authority or one of the circumstances specified in paragraph 2 of this article article, occurred less than 4 hours before the end of the working hours of the customs authority, - within 4 hours from the beginning of the working hours of this customs body, except for the cases provided for in this Article.

     2. In the case of a preliminary customs declaration of goods, the time limits for the release of goods provided for in this article shall be calculated from the moment one of the following circumstances occurs:

     1) modification (addition) of the information stated in the customs declaration, provided that the customs authority that registered the customs declaration has received a notification of the placement of goods in the customs control zone specified in the customs declaration, and in respect of goods transported by water vessels, the customs authority has issued a permit for their unloading at the place of arrival specified in the customs declaration in accordance with paragraph 3 of Article 114 of this Code;

     2) receipt by the customs authority that registered the customs declaration of a notification on the placement of goods in the customs control zone specified in the customs declaration, and in respect of goods transported by water vessels, issuance by the customs authority of a permit for their unloading at the place of arrival specified in the customs declaration in accordance with paragraph 3 of Article 114 of this Code, - provided that the customs authority has been notified that there is no need to make changes (additions) to the submitted customs declaration or that changes (additions) have been made to the information stated in the customs declaration prior to receipt by the customs authority of a notification on the placement of goods in the customs control zone specified in the customs declaration or obtaining permission to unload at the place of arrival specified in the customs declaration in accordance with paragraph 3 of Article 114 of this Code in respect of goods transported by water vessels.

     3. The release of goods must be completed no later than 1 business day following the day of registration of the customs declaration or the day of occurrence of one of the circumstances specified in paragraph 2 of this Article, if during the time specified in paragraph 1 of this Article, one of the following circumstances occurred:

     1) in accordance with paragraphs 1 and 4 of Article 325 of this Code, the customs authority has requested documents confirming the information stated in the customs declaration, and (or) decided to conduct customs control in other forms or to apply measures ensuring customs control.;

     2) the declarant has applied to the customs authority with a reasoned request to change (supplement) the information stated in the customs declaration in accordance with paragraph 1 of Article 112 of this Code.;

     3) the declarant has not fulfilled the requirement of the customs authority to change (supplement) the information stated in the customs declaration in accordance with paragraph 2 of Article 112 of this Code.

     4. The period for the release of goods specified in paragraph 3 of this Article may be extended for the time necessary for:

     1) carrying out or completing the initiated customs control with the application of the forms of customs control provided for in this Code and (or) measures ensuring the conduct of customs control;

     2) fulfilling the requirement of the customs authority to change (supplement) the information stated in the customs declaration in accordance with paragraph 2 of Article 112 of this Code;

     3) providing security for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in accordance with Articles 121 and 122 of this Code.

     5. The period of release of goods is extended with the permission of the head (head) of the customs body, the deputy head (deputy head) of the customs body authorized by him, or persons replacing them.

     6. In case of extension of the period for the release of goods, the release of goods must be completed by the customs authority no later than 10 working days from the day following the day of registration of the customs declaration or the day of occurrence of one of the circumstances specified in paragraph 2 of this Article, unless otherwise established by this Code.

     If the deadline for the release of goods placed under the customs procedure of customs transit is extended, the release of goods must be completed by the customs authority no later than 5 working days from the day following the day of registration of the transit declaration or the day of occurrence of one of the circumstances specified in paragraph 2 of this Article.

     7. If the verification of customs, other documents and (or) information cannot be completed within the time period established by paragraph 6 of this Article, and the release of goods in accordance with Article 121 of this Code cannot be carried out in the case provided for by paragraph 5 of Article 121 of this Code, the release period of goods is extended with the permission of the head (chief) of the customs body, the deputy head (deputy head) of the customs body authorized by him, or persons replacing them, from the day following the day of expiration of the period established by paragraph 6 of this Article., for the duration of such verification.

     8. If a customs examination has been appointed and a longer period is required for its completion than the period established by paragraph 6 of this Article, and no enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties has been provided in accordance with Article 122 of this Code, or the release of goods in accordance with Article 122 of this Code. The Code may not be carried out in the case provided for in paragraph 5 of Article 122 of this Code., the period of release of goods is extended with the permission of the head (head) of the customs body, the deputy head (deputy head) of the customs body authorized by him, or persons replacing them, from the day following the day of expiration of the period established by paragraph 6 of this Article for the period of customs examination.

     9. If the deadline for the release of goods is extended in accordance with paragraphs 4-8 of this Article, the customs authority shall send a notification of such extension to the declarant or customs representative no later than 1 business day following the day of issuance of the permit.

     The legislation of the Member States on customs regulation may establish that the notification indicates the reasons on the basis of which the deadline for the release of goods is extended.

     10. The Commission and (or) the legislation of the Member States on customs regulation may establish shorter periods for the release of goods than the periods specified in paragraphs 1 and 3 of this Article.

     11. The period of release of goods may be suspended in accordance with Article 124 of this Code and (or) international treaties within the Union.

Article 120. The specifics of customs operations and the release of goods before submitting a declaration for goods

     1. Prior to filing a declaration, goods may be declared for release in accordance with the customs procedure for release for domestic consumption.:

     1) the goods specified in paragraph 1 of Article 81 of this Code, as well as those determined by the Commission in accordance with paragraph 2 of Article 81 of this Code;

2) military products necessary for carrying out peacekeeping operations or for conducting exercises;

     3) Humanitarian and technical assistance;

     4) currencies of the Member States, foreign currency, other currency valuables, precious metals, including gold, imported by the national (central) banks of the member States and their branches;

     5) other goods determined by the legislation of the Member States.

     15. Enforcement of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is provided in accordance with Chapter 9 and Article 75 of this Code.

     16. The goods declaration in respect of goods released in accordance with this article must be filed by the person who submitted the goods release application prior to filing the goods declaration, no later than the 10th day of the month following the month of release of the goods, or within the time period specified in paragraph 4 of Article 441 of this Code.

     The period specified in this paragraph shall be calculated taking into account the provisions of paragraph 6 of Article 4 of this Code.

     17. The customs authority, based on the results of checking the declaration of goods in accordance with Article 111 of this Code and compliance with the conditions for placing goods under the declared customs procedure, which, in accordance with subparagraph 2 of paragraph 13 of this Article, were not observed when the goods were released, as well as compliance with the conditions provided for in subparagraph 2 of paragraph 1 of Article 118 of this Code, forms and sends to the declarant an electronic document or puts appropriate marks on the declaration of goods submitted on paper, and (or) commercial, transport (shipping) documents., containing information about the release of goods before submitting the goods declaration.

     18. When performing customs operations and releasing goods before filing a declaration for goods, customs tariff regulation measures, legislative acts of the Member States in the field of taxation, special, anti-dumping, countervailing duties and exchange rates effective on the day of registration by the customs authority of the application for the release of goods before filing a declaration for goods are applied.

     19. The release of goods prior to the filing of the goods declaration shall be carried out within the time limits established by Article 119 of this Code. In this case, the time limits for the release of goods before the filing of a declaration for goods are calculated from the date of registration of the application for the release of goods until the filing of a declaration for goods.

     20. Other specifics of customs operations related to the release of goods prior to the filing of a declaration for goods may be determined by the Commission and the legislation of the Member States on customs regulation prior to their determination by the Commission or in cases provided for by the Commission.

     21. Customs operations related to the release of goods prior to the filing of a declaration for goods, the declarant of which will be an authorized economic operator, are performed subject to Article 441 of this Code.

Article 121. The specifics of the release of goods before the completion of verification of customs, other documents and (or) information

     1. The release of goods before the completion of the verification of customs, other documents and (or) information, which cannot be completed within the time period for the release of goods, is carried out by the customs authority, provided that customs duties, taxes, special, anti-dumping, countervailing duties have been paid in the amount calculated in the goods declaration, and security has been provided for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in the amount determined in accordance with paragraphs 4 and 5 of Article 65 and paragraphs 5 and 6 of Article 75 of this Code, except for the cases provided for in subparagraph 1 of paragraph 2 and paragraph 3 of this Article, and cases established by the legislation of the Member States on customs regulation in accordance with subparagraph 2 of paragraph 2 of this Article.

     2. Enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is not provided in the following cases::

     1) the authorized economic operator acts as the declarant of goods;

     2) in other cases established by the legislation of the Member States on customs regulation.

     3. If customs operations are performed on behalf of and on behalf of the declarant by a customs representative and such customs representative, in accordance with Article 405 of this Code, bears with the declarant a joint obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, ensuring the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties. It may not be provided subject to the conditions determined by the Commission, and before they are determined by the Commission, by the legislation of the Member States.

     4. Enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is provided in accordance with Chapter 9 and Article 75 of this Code.

     5. The provisions of paragraph 1 of this Article shall not apply if the customs authority finds signs indicating the possibility of applying prohibitions and restrictions and (or) measures to protect the internal market in respect of goods, established in a form other than special, anti-dumping, countervailing duties and (or) established in accordance with Article 50 of the Treaty on the Union. other duties, and the declarant's failure to confirm their compliance.

Article 122. Specifics of the release of goods when a customs examination is appointed

     1. The release of goods before receiving the results of the customs examination appointed before the release of goods is carried out by the customs authority, provided that customs duties, taxes, special, anti-dumping, countervailing duties have been paid in the amount calculated in the goods declaration, and enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties has been provided. the amount determined in accordance with paragraphs 4 and 5 of Article 65 and paragraphs 5 and 6 of Article 75 of this Code, except for the following cases:, provided for in subparagraph 1 of paragraph 2 and paragraph 3 of this Article, and cases established by the legislation of the Member States on customs regulation in accordance with subparagraph 2 of paragraph 2 of this Article.

     2. Enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is not provided in the following cases::

     1) the authorized economic operator acts as the declarant of goods;

     2) in other cases established by the legislation of the Member States on customs regulation.

     3. If customs operations are performed on behalf of and on behalf of the declarant by a customs representative and such customs representative, in accordance with Article 405 of this Code, bears with the declarant a joint obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, ensuring the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties. It may not be provided subject to the conditions determined by the Commission, and before they are determined by the Commission, by the legislation of the Member States.

     4. Enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is provided in accordance with Chapter 9 and Article 75 of this Code.

     5. The provisions of paragraph 1 of this Article shall not apply if the customs authority finds signs indicating the possibility of applying prohibitions and restrictions and (or) measures to protect the internal market in respect of goods, established in a form other than special, anti-dumping, countervailing duties and (or) established in accordance with Article 50 of the Treaty on the Union. other duties, and the declarant's failure to confirm their compliance.

Article 123. Features of the release of goods when an administrative offense or crime is detected

     In case of detection of an administrative offense or a crime, the release of goods before the completion of proceedings on an administrative offense (administrative process) or the completion of criminal proceedings is carried out by the customs authority, provided that such goods have not been seized or seized in accordance with the legislation of the Member States.

Article 124. Suspension of the period of release of goods containing intellectual property objects and resumption of the period of release of such goods

     1. If, when performing customs operations related to the placement of goods under customs procedures containing intellectual property objects included in the unified customs register of intellectual property objects of the Member States or the national customs register of intellectual property objects maintained by the customs authority of the Member State in whose territory the goods are placed under customs procedures, the customs authority finds signs of infringement of the rights of the copyright holder to intellectual property objects, The release period of such goods is suspended for 10 working days.

     2. At the request of the rightholder or a person representing his interests or the interests of several rightholders, this period is extended by the customs authority, but not more than 10 working days if the rightholder or a person representing his interests or the interests of several rightholders has applied to the authorized bodies for protection of the rights of the rightholder in accordance with the legislation of the Member States, as well as in other cases established by the legislation of the Member States.

3. Decisions on the suspension of the period of release of goods and on the extension of the period of suspension of the period of release of goods are made by the head (head) of the customs authority or a person authorized by him.

     4. The time limits set out in paragraphs 1 and 2 of this Article shall be calculated in accordance with paragraph 8 of Article 4 of this Code.

     5. The customs authority, no later than 1 business day following the day of making a decision on suspending the release of goods containing intellectual property objects, notifies the declarant and the rightholder or a person representing his interests or the interests of several rightholders of such suspension, the reasons and terms of suspension, and also informs the declarant of the name (surname, first name, patronymic (if available)) and the location (address) of the copyright holder and (or) the person representing his interests or the interests of several copyright holders, and to the copyright holder or person, representing his interests or the interests of several copyright holders, - name (surname, first name, patronymic (if any)) and the location (address) of the declarant.

     6. Upon expiration of the suspension period for the release of goods containing intellectual property objects, the release period for such goods is resumed, except in cases when the customs authority has been provided with documents confirming the seizure of goods, their seizure or confiscation, or other documents in accordance with the legislation of the Member States.

     7. The customs authorities have the right to suspend the release period of goods containing intellectual property objects that are not included in the unified customs register of intellectual property objects of the Member States or the national customs register of intellectual property objects maintained by the customs authority of the Member State in whose territory the goods are placed under customs procedures, without a declaration from the copyright holder in accordance with the legislation of the Member states.- members on customs regulation.

     8. In accordance with the legislation of the Member States, the copyright holder is liable for property damage (damage) caused to the declarant, owner, recipient of goods containing intellectual property objects as a result of the suspension of the release period of goods in accordance with this article, unless a violation of the rights of the copyright holder is established.

     9. The decision to suspend the period of release of goods is subject to cancellation before the expiration of the period of suspension of the period of release of goods in the following cases:

     1) the customs authority has received an application from the copyright holder or a person representing his interests or the interests of several copyright holders to cancel such a decision;

     2) the intellectual property object has been excluded from the unified customs register of intellectual property objects of the Member States or the national customs register of intellectual property objects, which is maintained by the customs authority of the member State in whose territory the goods are placed under customs procedures.;

     3) other cases established by the legislation of the Member States.

     10. The decision to suspend the period of release of goods is canceled by the head (head) of the customs authority or a person authorized by him.

     11. After the cancellation of the decision to suspend the period of release of goods, the period of release of such goods is resumed.

     The legislation of the Member States may establish cases when the release period of such goods is not renewed.

     12. The Customs authority shall provide the declarant, the rightholder or a person representing his interests or the interests of several rightholders with information on the goods in respect of which a decision has been taken to suspend the release of goods in accordance with the procedure determined by the Commission.

     13. Information received by the declarant, the rightholder or a person representing his interests or the interests of several rightholders, in accordance with this article, is confidential and should not be disclosed by them, transferred to third parties, as well as to state bodies of the Member States, except in cases established by the legislation of the Member States.

     14. With the permission of the customs authority, the declarant, the rightholder or a person representing his interests or the interests of several rightholders have the right to take samples and (or) samples of goods in respect of which a decision has been taken to suspend their release, including for their research, as well as the right to inspect, photograph or otherwise record such goods..

     15. The procedure for making decisions on the suspension of the period of release of goods and on the extension of the period of suspension of the period of release of goods, notifying the declarant, the rightholder or a person representing his interests or the interests of several rightholders of such decisions, as well as the procedure for making cancellation of the decision on the suspension of the period of release of goods are determined by the Commission.

Article 125. Refusal to release goods and the procedure for customs operations related to the refusal to release goods

     1. The Customs authority refuses to release the goods on the following grounds:

     1) failure to comply with the conditions under which the customs authority releases goods, including the conditions provided for in Articles 120-123 of this Code, as well as in respect of goods for personal use, international transportation vehicles and supplies;

     2) failure to comply with the requirements of the customs authority to change (supplement) the information stated in the customs declaration in the case provided for in paragraph 2 of Article 112 of this Code;

     3) the occurrence of the circumstances provided for in paragraph 6 of Article 114 of this Code during the preliminary customs declaration;

     4) failure to comply with the specifics of such customs declaration provided for in paragraphs 1 and 2 of Article 116 of this Code during periodic customs declaration, and (or) the declarant's failure to fulfill the obligation to pay customs duties, special, anti-dumping, countervailing duties, interest and (or) penalties within the prescribed period.;

     5) failure to declare the goods at the request of the customs authority within the time limits for the release of goods established by paragraphs 3 and 6 of Article 119 of this Code;

     6) non-renewal of the deadline for the release of goods in the cases provided for in paragraphs 6 and 11 of Article 124 of this Code;

     7) failure to comply with the requirements provided for in paragraphs 2 and 7 of Article 325 of this Code;

     8) failure to classify the goods declared in the passenger customs declaration as goods for personal use in accordance with paragraph 4 of Article 256 of this Code;

     9) identification of violations of international treaties and acts in the field of customs regulation and (or) legislation of the member states during customs control of goods by customs authorities, except for cases when:

     The identified violations, which are not grounds for initiating an administrative or criminal case, have been eliminated.;

     The identified violations have been eliminated, the declared goods have not been seized, and they have not been seized in accordance with the legislation of the Member States.

     2. The legislation of the Member States on customs regulation may provide that the customs authority refuses to release goods if bankruptcy proceedings are initiated against the declarant.

     3. The refusal to release goods is executed using the information system of the customs authority by forming an electronic document or by affixing appropriate marks on the customs declaration on paper or on the application for the release of goods before submitting the declaration for goods submitted on paper. When issuing a refusal to release goods, all the reasons that served as the basis for such refusal are indicated, as well as, if this is provided for by the legislation of the Member States, recommendations for their elimination.

     4. Customs operations related to the refusal to release goods shall be performed by the customs authority before the expiration of the period for the release of goods, in accordance with the procedure determined by the Commission, and in the part not regulated by the Commission - in accordance with the legislation of the Member States on customs regulation.

Article 126. Conditionally released goods

     1. Conditionally released goods are considered to be placed under the customs procedure of release for domestic consumption, in respect of which:

     1) privileges have been applied for the payment of import customs duties and taxes, associated with restrictions on the use and (or) disposal of these goods;

     2) compliance with prohibitions and restrictions in accordance with the Treaty on the Union and (or) the legislation of the Member States may be confirmed after the release of goods.;

     3) in accordance with international treaties within the Union or international treaties on accession to the Union (international treaties on the accession of a State to the Treaty on the Union) (hereinafter referred to as international treaties on accession to the Union), lower rates of import customs duties have been applied than those established by the Unified Customs Tariff of the Eurasian Economic Union.

     2. With respect to conditionally released goods specified in subparagraph 1 of paragraph 1 of this Article, the purposes and conditions for granting benefits for the payment of import customs duties and taxes, as well as restrictions on the use and (or) disposal of such goods in connection with the application of such benefits, must be observed.

It is allowed to use conditionally released goods specified in subparagraph 1 of paragraph 1 of this Article, which are vehicles, as vehicles of international transportation in accordance with Chapter 38 of this Code, provided that such use does not violate the purposes and conditions of granting benefits for the payment of import customs duties and taxes, and also does not entail non-compliance with the established restrictions. for the use and (or) disposal of such goods in connection with the application of such benefits.

     3. The conditionally released goods specified in subparagraph 2 of paragraph 1 of this Article are prohibited from being transferred to third parties, including through their sale or alienation in any other way, and in cases where restrictions on the importation of these goods into the customs territory of the Union are established in connection with a safety check of these goods, their use is also prohibited. (exploitation, consumption) in any form.

     4. Conditionally released goods specified in subparagraph 3 of paragraph 1 of this Article may be used only within the territory of the Member State whose customs authority issued them, unless otherwise established by international treaties within the Union or international treaties on accession to the Union.

     5. The goods specified in subparagraph 1 of paragraph 1 of this article, until they acquire the status of goods of the Union, remain conditionally released in accordance with this Article upon their placement.:

     1) under the customs procedure of processing outside the customs territory in accordance with paragraph 3 of Article 176 of this Code;

     2) under the customs procedure of release for domestic consumption in order to complete the customs procedure of processing outside the customs territory in accordance with Article 184 of this Code or in the case provided for in the second paragraph of paragraph 3 of Article 277 of this Code.

     6. Conditionally released goods have the status of foreign goods and are under customs control until such goods acquire the status of Union goods.

     7. Conditionally released goods acquire the status of Union goods after:

     1) termination of the obligation to pay import customs duties and taxes, unless otherwise established by the legislation of the Member States, in respect of the goods specified in subparagraph 1 of paragraph 1 of this Article.;

     2) confirmation of compliance with prohibitions and restrictions - in respect of the goods specified in subparagraph 2 of paragraph 1 of this Article;

     3) fulfilling the obligation to pay import customs duties and (or) collecting them in the amount of the difference between the amounts of import customs duties calculated at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon release of goods, or in another amount established in accordance with international treaties within the framework of the Union or by international treaties on joining the Union, if payment of import customs duties in this amount is provided for in accordance with international treaties within the Union or international treaties on accession to the Union, or termination of the obligation to pay import customs duties in connection with the occurrence of other circumstances provided for in paragraph 6 of Article 136 of this Code - in respect of the goods specified in subparagraph 3 of paragraph 1 of this articles.

     8. In order to acquire the status of Union goods, conditionally released goods are not subject to re-placement under the customs procedure of release for domestic consumption.

     The procedure for confirming compliance with prohibitions and restrictions after the release of goods in the case specified in subparagraph 2 of paragraph 7 of this Article shall be established by the legislation of the Member States.

     9. The legislation of the Member States on customs regulation may establish other cases and the procedure for classifying goods as conditionally released.

SECTION IV CUSTOMS PROCEDURES

Chapter 19 General provisions on customs procedures

Article 127. Application of customs procedures

     1. Goods transported across the customs border of the Union and other goods in the cases established by this Code for stay and use in the customs territory of the Union, export from the customs territory of the Union and (or) stay and use outside the customs territory of the Union are subject to customs procedures, unless otherwise established by this Code.

     2. Depending on the purposes of the goods' location and use in the customs territory of the Union, their export from the customs territory of the Union and (or) location and use outside the customs territory of the Union, the following customs procedures are applied to the goods:

     1) release for domestic consumption;

     2) Export;

     3) Customs transit;

     4) Customs warehouse;

     5) processing in the customs territory;

     6) processing outside the customs territory;

     7) processing for domestic consumption;

     8) Free customs zone;

     9) Free warehouse;

     10) temporary importation (admission);

     11) temporary export;

     12) reimport;

     13) re-export;

     14) duty-free trade;

     15) destruction;

     16) refusal in favor of the State;

     17) special customs procedure.

     3. Goods placed under the customs procedure may be placed under other customs procedures or the same customs procedure.:

     1) to complete the customs procedure under which the goods are placed;

     2) to suspend the operation of the customs procedure under which the goods are placed;

     3) for the transportation (transportation) of goods across the customs territory of the Union and (or) for transportation from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of non-member states of the Union and (or) by sea in accordance with this Code.

     4. The content of customs procedures and provisions governing the procedure for applying customs procedures, including the conditions for placing goods under customs procedures, the conditions and procedure for using goods in accordance with customs procedures after they are placed under such customs procedures, the procedure for completing, terminating, suspending and resuming customs procedures, as well as the circumstances of the occurrence and termination of customs duties duties, taxes, special, anti-dumping, countervailing duties, the term and (or) specifics of their calculation and payment in respect of goods placed (placed) under customs procedures, or goods obtained (formed), manufactured (received) as part of the application of customs procedures, are determined by the relevant chapters of this section, and in cases provided for by this Code, by the Commission and (or) the legislation of the Member States on customs regulation.

     5. The legislation of the Member States on customs regulation, in addition to the conditions for placing goods under customs procedures, with the exception of the customs procedure for customs transit and the customs procedure for processing outside the customs territory, may establish such conditions for placing goods under customs procedures as ensuring the fulfillment of obligations to pay customs duties, taxes, special, anti-dumping, countervailing duties.

Article 128. Placing goods under the customs procedure

     1. The persons specified in Article 83 of this Code have the right to choose the customs procedure provided for in this Code by applying it during the customs declaration of goods, or when declaring goods for release before submitting a declaration for goods, or by importing goods into the territory of a port FEZ or logistics FEZ.

     2. The placement of goods under the customs procedure begins from the moment of filing a customs declaration or an application for the release of goods to the customs authority prior to filing a declaration for goods, unless otherwise established by this Code, and ends with the release of goods, except for the case provided for in paragraph 1 of Article 204 of this Code.

     3. The day on which the goods are placed under the customs procedure is considered to be the day on which the goods are released, with the exception of the case provided for in paragraph 1 of Article 204 of this Code.

     4. The declarant is responsible for confirming compliance with the conditions for placing goods under the declared customs procedure.

     5. Goods subject to sanitary quarantine, veterinary, quarantine phytosanitary and other types of state control (supervision) are placed under the customs procedure only after the implementation of the appropriate type of state control (supervision).

     6. If, when introducing a non-tariff regulation measure, customs procedures are defined under which it is not allowed to place goods in respect of which such a measure is being introduced, then these goods are not subject to placement under such customs procedures, regardless of the provisions of this section.

Article 129. Completion, termination, suspension and resumption of the customs procedure

     1. The operation of customs procedures is subject to completion in the cases, in the manner and within the time limits established by this Code, and if provided for by this Code, by the Commission or the legislation of the Member States on customs regulation.

     2. The validity of the customs procedure is considered completed before the expiration of the validity period of the customs procedure established by the customs authority if the customs declaration submitted for placing goods under the customs procedure for the purpose of completing this customs procedure is registered by the customs authority within the time period stipulated for the completion of the customs procedure, except for the case when the customs authority refused to release the goods in accordance with in accordance with the declared customs procedure, or the customs declaration has been withdrawn in accordance with Article 113 of this Code.

3. In the event of liquidation of a person who is a declarant of goods placed under the customs procedure, the legislation of the Member States may establish a different period before which the customs procedure must be completed than provided for in this Code, and may also identify the persons who are responsible for completing the customs procedure.

     4. Customs procedures shall be terminated in the cases, in the manner and within the time limits established by this Code, and if provided for by this Code, by the Commission or the legislation of the Member States on customs regulation.

     5. In the cases provided for by this Code, goods placed under a customs procedure that has been terminated, as well as goods received (formed), manufactured (received) as part of the application of such a customs procedure, shall be detained by customs authorities in accordance with Chapter 51 of this Code.

     6. Goods placed under a customs procedure that has been terminated, as well as goods received (formed), manufactured (received) as part of the application of such a customs procedure, not detained by customs authorities in accordance with paragraph 5 of this Article, are subject to temporary storage in accordance with Chapter 16 of this Code.

     7. Foreign goods located in the customs territory of the Union, in respect of which the customs procedure has been terminated, for further storage and use in the customs territory of the Union or export from the customs territory of the Union, are subject to placement under the customs procedures applicable to foreign goods, except for the cases provided for by this Code.

     Goods received (formed), manufactured (received) as part of the application of customs procedures, which have been terminated, for further storage and use in the customs territory of the Union, export from the customs territory of the Union or import into such territory are subject to placement under customs procedures applicable to these goods, depending on the status they have acquired during the period of validity of customs procedures, except for the cases provided for by this Code.

     Goods located outside the customs territory of the Union in respect of which the customs procedure has been terminated, for further stay outside the customs territory of the Union, are subject to placement under the customs procedures applicable to the goods of the Union, and for importation into the customs territory of the Union - under the customs procedures applicable to foreign goods.

     8. When goods are placed under customs procedures in accordance with paragraph 7 of this Article, after the termination of customs procedures, the provisions of this Code shall apply to such goods, without taking into account the specifics of the calculation and payment of customs duties, taxes, special, anti-dumping, countervailing duties provided for in this Code, which are applied when goods are placed under customs procedures to terminate the relevant customs procedures, with the exception of the specifics provided for in Article 226 of this Code.

     9. The operation of a customs procedure may be suspended by placing goods placed under a customs procedure or products of processing of such goods under another customs procedure, as well as in the case provided for in paragraph 1 of Article 133 of this Code.

     The customs procedures that are applied to suspend the operation of other customs procedures, as well as cases when the operation of a customs procedure may be suspended, are determined by this Code, and if provided for by this Code, by the Commission.

     The procedure for suspending and resuming customs procedures in established cases is determined by the Commission.

Article 130. Extension of the validity period of customs procedures

     1. The period of validity of customs procedures established by the customs authority shall be extended by the customs authority before its expiration, and in cases provided for by this Code or the legislation of the Member States in accordance with paragraph 3 of Article 165, paragraph 3 of Article 178 and paragraph 3 of Article 190 of this Code - after its expiration within the time limits provided for by this This Code, or the time limits determined by the Commission or established by the legislation of the Member States on customs regulation in accordance with this Code.

     2. The procedure for extending the validity period of customs procedures established by the customs authority shall be established by the legislation of the Member States on customs regulation.

Article 131. Compliance with internal market protection measures established in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union when goods are placed under the customs procedure

     Compliance with internal market protection measures established in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union is confirmed when goods are placed under customs procedures, the conditions of placement under which provide for compliance with such measures, unless otherwise established by this Code, the Treaty on The Union or acts of the Commission, which introduce such measures.

Article 132. Compliance with the conditions of use of goods in accordance with the declared customs procedure

     1. The obligation to comply with the conditions of use of goods in accordance with the declared customs procedure, which must be observed after the goods are placed under the customs procedure, is imposed on the declarant, as well as on other persons in accordance with this Code.

     2. The persons referred to in paragraph 1 of this Article are responsible for violating the conditions of use of goods in accordance with the declared customs procedure in accordance with the legislation of the Member States.

Article 133. Consequences of seizure (seizure), confiscation or transfer to the ownership (income) of a Member State of goods placed under the customs procedure

     1. In case of seizure of goods placed under the customs procedure or seizure of such goods in accordance with the legislation of the Member States, the customs procedure in respect of these goods is suspended.

     2. If a decision is taken to cancel the seizure of goods or to cancel the seizure of them, the customs procedure is resumed from the day following the date of entry into force of such decision, or the day specified in such decision.

     3. Upon the resumption of the customs procedure, interest, the accrual and payment of which are provided for in accordance with this section, shall not be accrued or paid for the period of suspension of the customs procedure.

     4. In case of confiscation or transfer to the ownership (income) of a Member State by a court decision of goods placed under the customs procedure, the customs procedure in respect of these goods is terminated.

     5. If bringing a person to administrative or criminal responsibility in accordance with the legislation of the Member States is related to non-compliance with the conditions of use of goods in accordance with the customs procedure and the failure to comply entails the impossibility of further application of this customs procedure, the customs procedure must be completed within 15 calendar days from the day following the date of entry into force. by virtue of an appropriate decision to hold a person accountable.

     If the customs procedure is not completed within the time period specified in the first paragraph of this paragraph, the customs procedure is terminated and the goods are detained by the customs authorities in accordance with Chapter 51 of this Code.

Chapter 20 Customs procedure of release for domestic consumption

Article 134. Content and application of the customs procedure of release for domestic consumption

     1. The customs procedure for release for domestic consumption is a customs procedure applied to foreign goods, according to which the goods are located and used in the customs territory of the Union without restrictions on their possession, use and (or) disposal provided for by international treaties and acts in the field of customs regulation in respect of foreign goods, unless otherwise provided it is established by this Code.

     2. Goods placed under the customs procedure of release for domestic consumption acquire the status of goods of the Union, with the exception of conditionally released goods specified in paragraph 1 of Article 126 of this Code.

     3. It is allowed to apply the customs procedure of release for domestic consumption in respect of:

     1) goods that are products of the processing of goods to which the customs procedure of processing was applied in the customs territory, and exported from the customs territory of the Union in accordance with the customs procedure of re-export;

     2) temporarily exported international transportation vehicles placed under the customs procedure of processing outside the customs territory in accordance with the first paragraph of paragraph 3 of Article 277 of this Code, to complete the customs procedure of processing outside the customs territory in accordance with Article 184 of this Code;

     3) temporarily exported international transportation vehicles in the case provided for in the second paragraph of paragraph 3 of Article 277 of this Code.

Article 135. Conditions for placing goods under the customs procedure of release for domestic consumption

     1. The conditions for placing goods under the customs procedure of release for domestic consumption are:

     1) payment of import customs duties and taxes in accordance with this Code;

2) payment of special, anti-dumping, countervailing duties in accordance with this Code;

     3) compliance with prohibitions and restrictions in accordance with Article 7 of this Code;

     4) compliance with internal market protection measures established in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union.

     2. The conditions for placing the goods specified in subparagraph 1 of paragraph 3 of Article 134 of this Code under the customs procedure of release for domestic consumption are:

     1) placing goods under the customs procedure of release for domestic consumption within 3 years from the day following the day of their actual export from the customs territory of the Union;

     2) maintaining the unchanged condition of the goods, with the exception of changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;

     3) the possibility of identification of goods by customs authorities;

     4) submission to the customs authority of information on the circumstances of the export of goods from the customs territory of the Union, which is confirmed by the submission of customs and (or) other documents or information about such documents;

     5) compliance with the conditions specified in subitems 1 and 2 of paragraph 1 of this Article.

Article 136. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of release for domestic consumption, the deadline for their payment and calculation

     1. The declarant's obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure for release for domestic consumption arises from the moment the customs body registers the goods declaration.

     2. The obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure for release for domestic consumption, which are imported to the address of one recipient from one sender under one transport (shipping) document and whose total customs value does not exceed the amount equivalent to 200 euros, and if the Commission determines a different amount of such amount, the amount of the amount determined by the Commission at the exchange rate effective on the day of registration of the goods declaration by the customs authority does not arise. At the same time, for the purposes of this paragraph, the customs value does not include the costs of transportation (transportation) of goods imported into the customs territory of the Union to the place of arrival, the costs of loading, unloading or reloading of such goods and the costs of insurance in connection with such transportation (transportation), loading, unloading or reloading of such goods.

     There is no obligation to pay taxes, special, anti-dumping, countervailing duties in respect of goods specified in Articles 199 and 200 of this Code and placed under the customs procedure for release for domestic consumption.

     The Commission has the right to determine an amount other than the amount provided for in the first paragraph of this paragraph, within which the obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure for release for domestic consumption imported to the address of one recipient from one sender under one transport (transportation) document does not arise.

     3. The obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of release for domestic consumption is terminated by the declarant upon the occurrence of the following circumstances:

     1) the release of goods in accordance with the customs procedure for release for domestic consumption with the application of benefits for the payment of import customs duties and taxes, not subject to restrictions on the use and (or) disposal of these goods;

     2) fulfillment of the obligation to pay import customs duties and taxes and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1 of paragraph 14 of this Article, unless otherwise provided for in paragraph 5 of this Article;

     3) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or of the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where In accordance with this Code, the deadline for payment of import customs duties and taxes has come in respect of such destruction or irretrievable loss.;

     4) refusal to release goods in accordance with the customs procedure for release for domestic consumption - in respect of the obligation to pay import customs duties and taxes incurred during the registration of the goods declaration;

     5) revocation of the customs declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties and taxes incurred during the registration of the goods declaration;

     6) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     7) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     8) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced;

     4. The obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of release for domestic consumption with the application of benefits for the payment of import customs duties and taxes associated with restrictions on the use and (or) disposal of these goods, is terminated by the declarant upon the occurrence of the following circumstances:

     1) the expiration of 5 years from the date of release of goods in accordance with the customs procedure for release for domestic consumption, unless another period of validity of restrictions on the use and (or) disposal of said goods is established, provided that during this period the deadline for payment of import customs duties and taxes established by paragraph 11 of this Article has not arrived.;

     2) the expiration of another prescribed period of restrictions on the use and (or) disposal of goods, provided that during this period the deadline for payment of import customs duties and taxes established by paragraph 11 of this Article has not arrived.;

     3) placing the goods under the customs procedure of destruction before the expiration of 5 years from the date of release of the goods in accordance with the customs procedure of release for domestic consumption or before the expiration of another established period of restrictions on the use and (or) disposal of the specified goods, provided that during this period the deadline for payment of import customs duties and taxes, established by paragraph 11 of this article;

     4) fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 2 of paragraph 14 of this Article upon the occurrence of the circumstances specified in paragraph 11 of this Article;

     5) recognition by the customs authority, in accordance with the legislation of the member States on customs regulation, before the expiration of 5 years from the date of release of goods in accordance with the customs procedure for release for domestic consumption or before the expiration of another established period of restrictions on the use and (or) disposal of goods, the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except for cases when, prior to such destruction or irretrievable loss in accordance with this Code, the deadline for payment of customs duties and taxes established by paragraph 11 of this Article has arrived in respect of these foreign goods.;

     6) placing goods under the customs procedure of refusal in favor of the state before the expiration of 5 years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or before the expiration of another established period of restrictions on the use and (or) disposal of goods;

     7) placing goods under the customs procedure of re-export, provided that the deadline for payment of import customs duties and taxes established by paragraph 11 of this Article has not arrived before placement under such a customs procedure.;

     8) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State.

5. Fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1 of paragraph 14 of this Article in respect of goods placed under the customs procedure for release for domestic consumption with payment in accordance with international treaties within the Union or international treaties on the entry into the Union of import customs duties at lower rates than those established by the Single Customs Tariff of the Eurasian Economic Union, does not terminate the obligation to pay import customs duties in the amount of the difference between the amounts of import customs duties calculated at the rates established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon release of goods, or in another amount established in accordance with international treaties within the Union or international treaties on accession to the Union.

     6. The obligation to pay import customs duties in respect of the goods specified in paragraph 5 of this Article in the amount specified in this paragraph shall terminate upon the occurrence of the following circumstances:

     1) fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 3 of paragraph 14 of this Article;

     2) the expiration of 5 years from the date of release in accordance with the customs procedure for the release for domestic consumption of goods included in the list determined by the Commission in accordance with paragraph one of paragraph 7 of this Article, if international treaties within the Union or international treaties on accession to the Union or the Commission in accordance with paragraph two of paragraph 7 of this Article do not A different period has been established during which the goods retain the status of foreign goods, provided that the deadline for payment of import customs duties has not arrived during this period., established by paragraph 13 of this Article;

     3) the expiration of another period established by international treaties within the Union or international treaties on accession to the Union, during which the goods retain the status of foreign goods, provided that during this period the deadline for payment of import customs duties established by paragraph 13 of this Article has not arrived.;

     4) the expiration of the period determined by the Commission in accordance with the second paragraph of paragraph 7 of this Article in respect of goods included in the list (lists) determined by the Commission in accordance with the second paragraph of paragraph 7 of this Article, provided that during this period the deadline for payment of import customs duties established by paragraph 13 of this Article has not arrived;

     5) placing goods under the customs procedure of refusal in favor of the state;

     6) recognition by the customs authority, in accordance with the legislation of the member State on customs regulation, prior to the occurrence of the circumstances provided for in subparagraphs 2-4 of this paragraph, of the fact of destruction and (or) irretrievable loss of foreign goods due to an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in the following cases:, when, prior to such destruction or irretrievable loss in accordance with this Code, the time limit for payment of customs duties established by paragraph 13 of this Article has arrived in respect of these foreign goods.;

     7) placing goods under the customs procedure of destruction, provided that the deadline for payment of import customs duties established by paragraph 13 of this Article has not arrived before such placement under the customs procedure of destruction.;

     8) placing the goods under the customs procedure of re-export, provided that the deadline for payment of import customs duties established by paragraph 13 of this Article has not arrived before placing them under such a customs procedure.;

     9) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State.

     7. Of the goods for which, in accordance with international treaties within the Union or international treaties on accession to the Union, lower rates of import customs duties are provided than those established by the Unified Customs Tariff of the Eurasian Economic Union, the Commission determines the list (lists) of goods that acquire the status of goods of the Union after 5 years from the date of release of goods. in accordance with the customs procedure of release for domestic consumption.

     The Commission, in respect of certain categories of these goods, has the right to determine the list (lists) of goods that acquire the status of goods of the Union after the expiration of another longer period than specified in the first paragraph of this paragraph, as well as to establish such a period.

     8. The declarant's obligation to pay special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of release for domestic consumption is terminated upon the occurrence of the following circumstances:

     1) fulfillment of the obligation to pay special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 16 of this Article;

     2) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where such destruction or irretrievable loss, in accordance with this Code, in respect of these foreign goods, the deadline for payment of special, anti-dumping, countervailing duties;

     3) refusal to release goods in accordance with the customs procedure for release for domestic consumption - in relation to the obligation to pay special, anti-dumping, countervailing duties incurred during the registration of the goods declaration;

     4) revocation of the customs declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay special, anti-dumping, countervailing duties incurred during the registration of the customs declaration;

     5) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     6) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     7) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     9. In respect of goods placed under the customs procedure of release for domestic consumption, the obligation to pay import customs duties and taxes is subject to execution (import customs duties and taxes are payable) before the release of goods in accordance with the customs procedure of release for domestic consumption, unless another deadline for payment of import customs duties and taxes is established in accordance with this The Code.

     10. In respect of goods placed under the customs procedure of release for domestic consumption with the application of benefits for the payment of import customs duties and taxes associated with restrictions on the use and (or) disposal of these goods, the obligation to pay import customs duties and taxes is subject to fulfillment upon the occurrence of the circumstances specified in paragraph 11 of this Article.

     11. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties and taxes in respect of the goods specified in paragraph 10 of this Article shall be deemed to be:

     1) in case of refusal of such benefits by the declarant, the date of making changes to the declaration for goods submitted for placing goods under the customs procedure for release for domestic consumption in terms of refusal of benefits for payment of import customs duties and taxes.;

     2) in the case of actions in violation of the purposes and conditions of granting privileges for the payment of import customs duties, taxes and (or) restrictions on the use and (or) disposal of these goods in connection with the application of such benefits, including if the commission of such actions led to the loss of such goods - the first day of the commission of these actions, and if this day is not fixed, the day the goods are placed under the customs procedure of release for domestic consumption .;

     3) in case of loss of goods, except for their destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, the day of loss of the goods, and if this day is not fixed, the day of placing the goods under customs procedure of release for domestic consumption;

     4) if compliance with the purposes and conditions of granting benefits for the payment of import customs duties and taxes and (or) compliance with restrictions on the use and (or) disposal of these goods in connection with the application of such benefits is considered unconfirmed in accordance with Article 316 of this Code - the day of placing the goods under the customs procedure of release for domestic consumption.

12. In respect of goods placed under the customs procedure of release for domestic consumption with payment in accordance with international treaties within the Union or international treaties on accession to the Union of import customs duties at lower rates of import customs duties than those established by the Unified Customs Tariff of the Eurasian Economic Union, the obligation to pay import customs duties is subject to the occurrence of the circumstances specified in paragraph 13 of this Article.

     13. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties in respect of the goods specified in paragraph 12 of this Article shall be deemed to be:

     1) in the case of voluntary payment of import customs duties, the date on which changes in the calculation of import customs duties are made to the declaration for goods submitted for placing goods under the customs procedure for release for domestic consumption, or another day determined by the Commission in accordance with international treaties within the Union or international treaties on accession to the Union.;

     2) in the case of actions in violation of the restrictions on the use of goods established by paragraph 4 of Article 126 of this Code, and (or) in violation of other conditions established by international treaties within the Union or international treaties on accession to the Union - the first day of the commission of these actions, and if this day is not established - the day of placing goods under the customs procedure of release for domestic consumption.

     14. Unless otherwise established by this Code, import customs duties and taxes are payable.:

     1) in respect of the goods specified in paragraph 9 of this Article - in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and benefits for the payment of import customs duties and taxes;

     2) in respect of the goods specified in paragraph 10 of this Article, - in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and unpaid in connection with the application of benefits for the payment of import customs duties and taxes, and if such goods were placed under the customs procedure of processing outside the customs territory for their repair in accordance with paragraph 3 of Article 176 of this Code before the expiration of 5 years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or before the expiration of another established period of restrictions on the use and (or) disposal of goods, - also in the amount of import customs duties and taxes calculated in accordance with paragraphs 1-6 of Article 186 of this Code;

     3) in respect of the goods specified in paragraph 12 of this Article - in the amount of the difference between the amounts of import customs duties calculated in accordance with this Code at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon release of the goods, or in another amount established in in accordance with international treaties within the Union or international treaties on joining the Union.

     15. In respect of goods placed (placed) under the customs procedure of release for domestic consumption, the obligation to pay special, anti-dumping, countervailing duties is subject to execution (special, anti-dumping, countervailing duties are payable) before the release of goods in accordance with the customs procedure of release for domestic consumption.

     16. Special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of release for domestic consumption shall be payable in the amount calculated in the goods declaration, taking into account the specifics provided for in Chapter 12 of this Code.

     17. With respect to goods placed (placed) under the customs procedure of release for domestic consumption upon their release prior to the filing of the goods declaration, this article shall apply taking into account the specifics established by Article 137 of this Code.

Article 137. The specifics of the emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties, the deadline for their payment and calculation in respect of goods placed (placed) under the customs procedure of release for domestic consumption, upon release of goods before filing a declaration for goods

     1. In respect of goods placed under the customs procedure for release for domestic consumption, declared for release before filing a declaration for goods, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of these goods arises from the person who submitted an application for release of goods before filing a declaration for goods, from the moment of registration by the customs the body of the application for the release of goods before submitting the declaration of goods.

     2. In respect of goods placed under the customs procedure for release for domestic consumption, declared for release before filing a declaration for goods, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is terminated by the person who submitted the application for release of goods before filing the declaration for goods, upon the occurrence of the following circumstances:

     1) recognition by the customs authority in accordance with the legislation of the Member States on customs regulation of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, if such destruction or irretrievable loss came before the release of such products;

     2) refusal to release goods before submitting a declaration for the goods;

     3) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     4) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     5) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     3. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the declaration for goods, the obligation to pay import customs duties and taxes is terminated by the person who submitted the application for the release of goods before the filing of the declaration for goods, upon the occurrence of the following circumstances:

     1) sending by the customs authority an electronic document or affixing by the customs authority the appropriate marks specified in paragraph 17 of Article 120 of this Code, if the goods are subject to benefits for the payment of import customs duties and taxes that are not subject to restrictions on the use and (or) disposal of these goods.;

     2) fulfilling the obligation to pay customs duties and taxes and (or) collecting them in the amounts calculated and payable in accordance with subparagraph 1 of paragraph 12 of this Article, unless otherwise provided for in paragraphs 4 and 5 of this Article, as well as sending an electronic document by the customs authority or affixing appropriate marks by the customs authority specified in paragraph 17 of Article 120 of this Code;

     3) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State.

     4. If in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of a declaration for goods and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 120 of this Code, benefits for the payment of import customs duties and taxes associated with restrictions on use are applied and (or) the disposal of these goods, the obligation to pay import customs duties and taxes in respect of such goods is terminated by the person, who submitted an application for the release of goods before submitting a declaration for goods, upon the occurrence of the circumstances provided for in paragraph 4 of Article 136 of this Code.

5. If, in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 120 of this Code, in accordance with international treaties within the Union or international treaties on accession to the Union Import customs duties are paid at lower rates of import customs duties than those established by the Unified Customs Tariff of the Eurasian Economic Union., The fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1 of paragraph 12 of this Article does not terminate the obligation to pay import customs duties in the amount of the difference in the amounts of import customs duties calculated at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union., and the amounts of import customs duties paid upon release of the goods, or in a different amount, established in accordance with international treaties within the Union or international treaties on joining the Union. Such obligation to pay import customs duties shall be terminated by the person who submitted the application for the release of goods prior to the filing of the goods declaration upon the occurrence of the circumstances provided for in paragraph 6 of Article 136 of this Code.

     6. In respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of the goods declaration, the obligation to pay special, anti-dumping, countervailing duties is terminated by the person who submitted the application for the release of goods before the filing of the goods declaration, upon the occurrence of the following circumstances:

     1) fulfilling the obligation to pay special, anti-dumping, countervailing duties and (or) collecting them in the amounts calculated and payable in accordance with paragraph 13 of this Article, and sending an electronic document by the customs authority or affixing appropriate marks by the customs authority specified in paragraph 17 of Article 120 of this Code;

     2) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State.

     7. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the goods declaration was filed no later than the deadline specified in paragraph 16 of Article 120 of this Code, and in respect of goods the declarant of which is an authorized economic operator, - no later than the period specified in paragraph 4 of Article 441 of this Code, the obligation to pay import customs duties and taxes is subject to execution (import customs duties and taxes are payable) before filing a declaration for goods, unless another deadline for payment of import customs duties and taxes is established in accordance with this Code.

     8. If in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of a declaration for goods and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 120 of this Code, benefits for the payment of import customs duties and taxes associated with restrictions on use are applied and (or) the disposal of these goods, the obligation to pay import customs duties, taxes in respect of such goods shall be subject to execution upon the occurrence of circumstances and within the time limits specified in paragraph 11 of Article 136 of this Code.

     9. If, in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 120 of this Code, in accordance with international treaties within the Union or international treaties on accession to the Union Import customs duties are paid at lower rates of import customs duties than those established by the Unified Customs Tariff of the Eurasian Economic Union., The obligation to pay import customs duties is subject to execution upon the occurrence of circumstances and within the time limits specified in paragraph 13 of Article 136 of this Code.

     10. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the goods declaration was filed no later than the deadline specified in paragraph 16 of Article 120 of this Code, and in respect of goods the declarant of which is an authorized economic operator, - no later than the period specified in paragraph 4 of Article 441 of this Code, the obligation to pay special, anti-dumping, countervailing duties is subject to execution (special, anti-dumping, countervailing duties are payable) before filing a declaration for goods.

     11. If, in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of the goods declaration, the goods declaration was not filed before the expiration of the period specified in paragraph 16 of Article 120 of this Code, and in respect of goods whose declarant is an authorized economic operator - before the expiration of the period specified in In paragraph 4 of Article 441 of this Code, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution. The deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is the last day of the period specified in paragraph 16 of Article 120 of this Code, and in respect of goods for which the authorized economic operator acts as a declarant, the last day of the period specified in paragraph 4 of Article 441 of this Code.

     12. Import customs duties and taxes are payable:

     1) in respect of the goods specified in paragraph 7 of this Article - in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and benefits for the payment of import customs duties and taxes;

     2) in respect of the goods specified in paragraph 8 of this Article, - in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and unpaid in connection with the application of benefits for the payment of import customs duties and taxes, and if such goods were placed under the customs procedure of processing outside the customs territory for their repair in accordance with paragraph 3 of Article 176 of this Code before the expiration of 5 years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or before the expiration of another established period of restrictions on the use and (or) disposal of goods, - also in the amount of import customs duties and taxes calculated in accordance with paragraphs 1-6 of Article 186 of this Code;

     3) in respect of the goods specified in paragraph 9 of this Article - in the amount of the difference between the amounts of import customs duties calculated in accordance with this Code at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon release of goods, or in another amount established by international agreements within the Union or international treaties on joining the Union.

     13. In respect of the goods specified in paragraph 10 of this Article, special, anti-dumping, countervailing duties shall be payable in the amount calculated in the goods declaration, taking into account the specifics provided for in Chapter 12 of this Code.

     14. In respect of the goods specified in paragraph 11 of this article, the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties payable shall be determined on the basis of the information specified in the application for the release of goods and documents submitted jointly with such application.

     If the product codes in accordance with the Commodity Nomenclature of foreign Economic Activity are defined at the grouping level with fewer than 10 characters:

     for the calculation of customs duties, the highest of the customs duty rates corresponding to the goods included in such a grouping is applied.;

     for the calculation of taxes, the highest of the value-added tax rates, the highest of the excise tax rates (excise tax or excise duty) corresponding to goods included in such a grouping, for which the highest of the customs duty rates is established, is applied.;

     For the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping shall be applied, taking into account paragraph six of this paragraph.

Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary for the determination of these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or products included in the grouping, if the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than 10 characters.

     15. If a declaration for goods is subsequently filed in respect of the goods specified in paragraph 11 of this Article, customs duties, taxes, special, anti-dumping, countervailing duties shall be paid in the amount of the amounts calculated in accordance with this Code in the goods declaration, based on the information specified in the goods declaration. The refund (offset) of excessively paid and (or) excessively collected amounts of customs duties, taxes, special, anti-dumping, countervailing duties is carried out in accordance with Chapter 10 and Article 76 of this Code.

Article 138. Specifics of payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods specified in paragraph 3 of Article 134 of this Code

     1. When placing the goods specified in subparagraph 1 of paragraph 3 of Article 134 of this Code under the customs procedure for release for domestic consumption, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable in the amount of import customs duties, taxes, special, anti-dumping, countervailing duties, which would be payable as if foreign goods placed under the customs procedure of processing in the customs territory and used for the manufacture of goods specified in subparagraph 1 of paragraph 3 of Article 134 of this Code, in accordance with the norms of their release, they were placed under the customs procedure of release for domestic consumption.

     Import customs duties, taxes, special, anti-dumping, countervailing duties in respect of these goods are calculated in accordance with paragraph 1 of Article 175 of this Code.

     2. Interest shall be payable on the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 1 of this Article, as if a deferral of their payment had been granted in respect of these amounts from the date the goods were placed under the customs procedure for processing in the customs territory to the date of termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties.

     These percentages are accrued and paid in accordance with Article 60 of this Code.

     If the operation of the customs procedure for processing in the customs territory has been suspended in accordance with paragraph 3 of Article 173 of this Code, the interest provided for in this paragraph shall not be accrued or paid for the period of suspension of the customs procedure.

     3. When the goods specified in subparagraph 3 of paragraph 3 of Article 134 of this Code are placed under the customs procedure of release for domestic consumption, import customs duties and taxes are calculated and payable in accordance with Article 186 of this Code, as if such goods were processed products.

Chapter 21 Customs procedure of export

Article 139. Content and application of the customs procedure of export

     1. The customs procedure for export is a customs procedure applied to goods of the Union, according to which such goods are exported from the customs territory of the Union for permanent residence outside its borders.

     2. Goods placed under the customs procedure of export and actually exported from the customs territory of the Union lose the status of Union goods, except in cases when, in accordance with paragraphs 4 and 7 of Article 303 of this Code, such goods retain the status of Union goods.

     3. It is allowed to apply the customs procedure of export in relation to:

     1) exported from the customs territory of the Union:

     goods placed under the customs procedure of processing outside the customs territory, with the exception of goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code, to complete the customs procedure of processing outside the customs territory in accordance with subparagraph 1 of paragraph 2 of Article 184 of this Code;

     goods placed under the customs procedure of temporary export in order to complete the customs procedure of temporary export in accordance with paragraph 2 of Article 231 of this Code;

     goods placed under a special customs procedure to complete the special customs procedure in cases determined in accordance with Article 254 of this Code by the Commission and the legislation of the Member States in cases provided for by the Commission.;

     vehicles of international transportation in accordance with paragraph 5 of Article 276 of this Code;

     the goods of the Union specified in subparagraph 2 of paragraph 5 of Article 303 of this Code;

     2) processed products to complete the customs procedure for processing outside the customs territory in accordance with subparagraph 3 of paragraph 2 of Article 184 of this Code;

     3) the goods specified in paragraph 5 of Article 231 of this Code for export from the customs territory of the Union.

     4. The goods specified in subitems 1 and 2 of paragraph 3 of this Article are placed under the customs procedure of export without their importation into the customs territory of the Union.

     5. The goods specified in the fourth paragraph of subparagraph 2 of paragraph 5 of Article 207 of this Code, and the goods specified in the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code, placed under the customs procedure for export to complete the customs procedure of a free customs zone or customs procedure of a free warehouse, must be exported from the customs territory of the Union on time, not exceeding 1 year from the day following the day of placing such goods under the customs procedure of export.

     The legislation of the Member States may establish a shorter period during which the specified goods must be exported from the customs territory of the Union.

     In case of non-export from the customs territory of the Union of the specified goods, except in cases of their destruction and (or) irretrievable loss as a result of an accident or force majeure, or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, before the expiration of the period provided for in the first paragraph of this paragraph or established by the legislation of the Member StatesIn accordance with the second paragraph of this paragraph, the effect of the customs procedure for export is terminated., and such goods are detained by the customs authorities in accordance with Chapter 51 of this Code.

     The specified goods are not detained by the customs authorities if, at the time of termination of the customs procedure for export, they are located on the territory of the FEZ or in a free warehouse.

Article 140. Conditions for placing goods under the customs procedure of export

     The conditions for placing goods under the customs procedure of export are:

     payment of export customs duties in accordance with this Code;

     compliance with prohibitions and restrictions in accordance with Article 7 of this Code;

     compliance with other conditions stipulated by international treaties within the Union, bilateral international treaties between the Member States and international treaties of the Member States with a third party.

Article 141. The emergence and termination of the obligation to pay export customs duties in respect of goods placed under the customs procedure of export, the deadline for their payment and calculation

     1. The declarant shall be obliged to pay export customs duties in respect of goods placed under the customs procedure of export from the moment of registration of the goods declaration by the customs authority.

     2. The declarant's obligation to pay export customs duties in respect of goods placed under the customs procedure of export is terminated upon the occurrence of the following circumstances:

     1) the release of goods in accordance with the customs procedure for export with the application of benefits for the payment of export customs duties;

     2) fulfillment of the obligation to pay export customs duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 4 of this Article;

     3) refusal to release goods in accordance with the customs procedure for export - in relation to the obligation to pay export customs duties that arose during the registration of the goods declaration;

     4) revocation of the goods declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay export customs duties that arose during the registration of the goods declaration;

     5) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     6) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

7) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     3. The obligation to pay export customs duties is subject to execution (export customs duties are payable) prior to the release of goods in accordance with the customs procedure for export, unless another deadline is established by this Code.

     4. Export customs duties are payable in the amount of the amounts of export customs duties calculated in the goods declaration, taking into account the benefits of paying export customs duties.

Chapter 22 Customs procedure of customs transit

Article 142. Content and application of the customs procedure of customs transit

     1. The customs procedure of customs transit is a customs procedure in accordance with which goods are transported (transported) from the customs authority of departure to the customs authority of destination without payment of customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing goods under this customs procedure.

     2. The customs procedure of customs transit is applied:

     1) for transportation (transportation) through the customs territory of the Union of foreign goods not placed under other customs procedures, as well as goods of the Union:

     placed under the customs procedure of export in cases determined by the Commission;

     placed under the customs procedure of a free customs zone, transported from one territory of a FEZ to another territory of a FEZ in the case provided for in paragraph 8 of Article 207 of this Code.;

     2) for transportation (transportation) from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of non-member states of the Union and (or) by sea of the goods of the Union and the foreign goods specified in paragraph 4 of Article 302 of this Code.

     3. The customs procedure of customs transit is applied to the transportation (transportation) of goods:

     1) from the customs authority at the place of arrival to the customs authority at the place of departure;

     2) from the customs authority at the place of arrival to the internal customs authority;

     3) from the internal customs authority to the customs authority at the place of departure;

     4) from one internal customs body to another internal customs body;

     5) between customs authorities through the territories of non-member States of the Union and (or) by sea.

     4. Foreign goods placed under the customs procedure of customs transit retain the status of foreign goods.

     5. Union goods placed under the customs procedure of customs transit shall retain the status of Union goods, with the exception of the case specified in paragraph 3 of Article 307 of this Code and cases determined by the Commission in accordance with paragraph 17 of Article 304 of this Code.

     6. The following foreign goods are not placed under the customs procedure of customs transit for transportation (transportation) through the customs territory of the Union:

     1) goods that are on an aircraft that, during international transportation, made an intermediate, forced or technical landing in the customs territory of the Union without unloading (unloading) these goods;

     2) goods that, after arrival in the customs territory of the Union, did not leave the place of movement of goods across the customs border of the Union and depart from the customs territory of the Union;

     3) goods transported via power transmission lines;

     4) other goods in cases stipulated by this Code.

     7. Foreign goods placed under customs procedures for transportation (transportation) through the customs territory of the Union are placed under the customs procedure of customs transit in the cases provided for by this Code and (or) the legislation of the Member States on customs regulation.

     8. With respect to the goods of the Union and the foreign goods specified in paragraph 4 of Article 302 of this Code transported from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of non-member States of the Union and (or) by sea, the customs procedure of customs transit is applied taking into account the specifics defined by Chapter 43 of this Code.

     9. With respect to goods for personal use, international mail, and goods transported by pipeline, the customs procedure of customs transit is applied taking into account the specifics defined in Articles 263, 287, and 294 of this Code.

     10. The specifics of the application of the customs procedure of customs transit in respect of goods transported through the territory of only one Member State may be established by the legislation of that Member State on customs regulation.

     11. The specifics of the application of the customs procedure of customs transit in respect of goods transported across the customs border of the Union in an unassembled or disassembled form, including in an incomplete or incomplete form, transported through the territories of two or more Member States during a certain period by one or more vehicles of international transportation, are determined by the Commission.

     12. The specifics of the application of the customs procedure of customs transit in respect of goods transported through the customs territory of the Union by various (two or more) modes of transport are determined by the Commission.

Article 143. Conditions for placing goods under the customs procedure of customs transit

     1. The conditions for placing goods under the customs procedure of customs transit for their transportation (transportation) through the customs territory of the Union are:

     1) ensuring the fulfillment of the obligation to pay import customs duties and taxes in accordance with Article 146 of this Code in respect of foreign goods;

     2) ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties in accordance with Article 146 of this Code in cases determined by the Commission, in respect of foreign goods;

     3) ensuring the possibility of identifying goods by the methods provided for in Article 341 of this Code;

     4) compliance of the international transportation vehicle with the requirements specified in Article 364 of this Code, if the goods are transported in cargo spaces (compartments) of the vehicle, which are subject to customs seals and seals.;

     5) compliance with prohibitions and restrictions in accordance with Article 7 of this Code.

     2. Conditions for placing goods of the Union, including goods of the Union sent by mail, and foreign goods specified in paragraph 4 of Article 302 of this Code under the customs procedure of customs transit for their transportation (transportation) from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of non-member States of the Union, and (or) by sea are defined by Articles 304 - 306 of this Code.

     3. The declarant of goods transported through the customs territory of the Union using two or more modes of transport placed under the customs procedure of customs transit may be the persons specified in subparagraph 1 of paragraph 1 of Article 83 of this Code, or a person of a Member State who, in accordance with the legislation of that Member State, has authority over the goods transported using two or more modes of transport, and ensures the organization of such transportation of goods.

     4. When goods are placed under the customs procedure of customs transit, the customs authority of departure shall establish the term of customs transit in accordance with Article 144 of this Code, determine the place of delivery of the goods in accordance with Articles 145, 263 and 304 of this Code, and identify the goods and their documents in accordance with Article 341 of this Code.

     If the carriage of goods, with the exception of the carriage of goods by water or aircraft, is carried out in the cargo area (compartment) of a vehicle that meets the requirements specified in Article 364 of this Code, or part thereof, identification, in addition to other identification methods provided for in Article 341 of this Code, must be ensured by applying seals to such cargo spaces (compartments) of a vehicle or its part, except for the cases provided for in the third paragraph of this paragraph.

     The sealing of cargo spaces (compartments) of a vehicle or part thereof is not required when transporting live animals, international mail items in postal containers (mail bags, mail containers), as well as when transporting across the territory of non-member States of the Union in one cargo space (compartment) of the vehicle or its parts of goods placed under the customs procedure of customs transit, together with goods not placed under the customs procedure of customs transit.

Article 144. Term of customs transit

     1. When placing goods under the customs procedure of customs transit, the customs authority of departure sets the time period during which the goods must be delivered from the customs authority of departure to the customs authority of destination (hereinafter referred to as the customs transit period).

     2. For goods transported by rail, the customs transit period is set at the rate of 2,000 kilometers per 1 month, but not less than 7 calendar days.

1) for transportation (transportation) through the customs territory of the Union of foreign goods not placed under other customs procedures, as well as goods of the Union:

     placed under the customs procedure of export in cases determined by the Commission;

     placed under the customs procedure of a free customs zone, transported from one territory of a FEZ to another territory of a FEZ in the case provided for in paragraph 8 of Article 207 of this Code.;

     2) for transportation (transportation) from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of non-member states of the Union and (or) by sea of the goods of the Union and the foreign goods specified in paragraph 4 of Article 302 of this Code.

     3. The customs procedure of customs transit is applied to the transportation (transportation) of goods:

     1) from the customs authority at the place of arrival to the customs authority at the place of departure;

     2) from the customs authority at the place of arrival to the internal customs authority;

     3) from the internal customs authority to the customs authority at the place of departure;

     4) from one internal customs body to another internal customs body;

     5) between customs authorities through the territories of non-member States of the Union and (or) by sea.

     4. Foreign goods placed under the customs procedure of customs transit retain the status of foreign goods.

     5. Union goods placed under the customs procedure of customs transit shall retain the status of Union goods, with the exception of the case specified in paragraph 3 of Article 307 of this Code and cases determined by the Commission in accordance with paragraph 17 of Article 304 of this Code.

     6. The following foreign goods are not placed under the customs procedure of customs transit for transportation (transportation) through the customs territory of the Union:

     1) goods that are on an aircraft that, during international transportation, made an intermediate, forced or technical landing in the customs territory of the Union without unloading (unloading) these goods;

     2) goods that, after arrival in the customs territory of the Union, did not leave the place of movement of goods across the customs border of the Union and depart from the customs territory of the Union;

     3) goods transported via power transmission lines;

     4) other goods in cases stipulated by this Code.

     7. Foreign goods placed under customs procedures for transportation (transportation) through the customs territory of the Union are placed under the customs procedure of customs transit in the cases provided for by this Code and (or) the legislation of the Member States on customs regulation.

     8. With respect to the goods of the Union and the foreign goods specified in paragraph 4 of Article 302 of this Code transported from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of non-member States of the Union and (or) by sea, the customs procedure of customs transit is applied taking into account the specifics defined by Chapter 43 of this Code.

     9. With respect to goods for personal use, international mail, and goods transported by pipeline, the customs procedure of customs transit is applied taking into account the specifics defined in Articles 263, 287, and 294 of this Code.

     10. The specifics of the application of the customs procedure of customs transit in respect of goods transported through the territory of only one Member State may be established by the legislation of that Member State on customs regulation.

     11. The specifics of the application of the customs procedure of customs transit in respect of goods transported across the customs border of the Union in an unassembled or disassembled form, including in an incomplete or incomplete form, transported through the territories of two or more Member States during a certain period by one or more vehicles of international transportation, are determined by the Commission.

     12. The specifics of the application of the customs procedure of customs transit in respect of goods transported through the customs territory of the Union by various (two or more) modes of transport are determined by the Commission.

Article 143. Conditions for placing goods under the customs procedure of customs transit

     1. The conditions for placing goods under the customs procedure of customs transit for their transportation (transportation) through the customs territory of the Union are:

     1) ensuring the fulfillment of the obligation to pay import customs duties and taxes in accordance with Article 146 of this Code in respect of foreign goods;

     2) ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties in accordance with Article 146 of this Code in cases determined by the Commission, in respect of foreign goods;

     3) ensuring the possibility of identifying goods by the methods provided for in Article 341 of this Code;

     4) compliance of the international transportation vehicle with the requirements specified in Article 364 of this Code, if the goods are transported in cargo spaces (compartments) of the vehicle, which are subject to customs seals and seals.;

     5) compliance with prohibitions and restrictions in accordance with Article 7 of this Code.

     2. Conditions for placing goods of the Union, including goods of the Union sent by mail, and foreign goods specified in paragraph 4 of Article 302 of this Code under the customs procedure of customs transit for their transportation (transportation) from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of non-member States of the Union, and (or) by sea are defined by Articles 304 - 306 of this Code.

     3. The declarant of goods transported through the customs territory of the Union using two or more modes of transport placed under the customs procedure of customs transit may be the persons specified in subparagraph 1 of paragraph 1 of Article 83 of this Code, or a person of a Member State who, in accordance with the legislation of that Member State, has authority over the goods transported using two or more modes of transport, and ensures the organization of such transportation of goods.

     4. When goods are placed under the customs procedure of customs transit, the customs authority of departure shall establish the term of customs transit in accordance with Article 144 of this Code, determine the place of delivery of the goods in accordance with Articles 145, 263 and 304 of this Code, and identify the goods and their documents in accordance with Article 341 of this Code.

     If the carriage of goods, with the exception of the carriage of goods by water or aircraft, is carried out in the cargo area (compartment) of a vehicle that meets the requirements specified in Article 364 of this Code, or part thereof, identification, in addition to other identification methods provided for in Article 341 of this Code, must be ensured by applying seals to such cargo spaces (compartments) of a vehicle or its part, except for the cases provided for in the third paragraph of this paragraph.

     The sealing of cargo spaces (compartments) of a vehicle or part thereof is not required when transporting live animals, international mail items in postal containers (mail bags, mail containers), as well as when transporting across the territory of non-member States of the Union in one cargo space (compartment) of the vehicle or its parts of goods placed under the customs procedure of customs transit, together with goods not placed under the customs procedure of customs transit.

Article 144. Term of customs transit

     1. When placing goods under the customs procedure of customs transit, the customs authority of departure sets the time period during which the goods must be delivered from the customs authority of departure to the customs authority of destination (hereinafter referred to as the customs transit period).

     2. For goods transported by rail, the customs transit period is set at the rate of 2,000 kilometers per 1 month, but not less than 7 calendar days.

     With respect to goods transported (transported) by other means of transport, the term of customs transit is established in accordance with the usual period of transportation (transportation) of goods based on the type of transport and the capabilities of the vehicle, the established route of transportation of goods, other conditions of transportation and (or) the declaration of the declarant or carrier, as well as taking into account the requirements of the regime work and recreation of the driver of the vehicle in accordance with the international agreements of the Member States with a third party, but not more than the deadline for customs transit.

     3. The deadline for customs transit may not exceed the period determined at the rate of 2,000 kilometers per 1 month, or the period determined by the Commission based on the specifics of the transportation of goods placed under the customs procedure of customs transit.

     4. The term of customs transit established by the customs authority may be extended upon a reasoned request from the declarant or carrier within the time period established by paragraph 3 of this Article.

     The procedure for performing customs operations related to the extension of the customs transit period is determined by the Commission.

Article 145. The place of goods delivery. Changing the place of delivery of goods

     1. When placing goods under the customs procedure of customs transit, the customs authority of departure determines the place where the goods placed under the customs procedure of customs transit should be delivered (hereinafter referred to as the place of delivery of goods).

2. The place of delivery of goods is determined on the basis of information about the destination indicated in the transport (shipping) documents, unless otherwise specified in paragraphs 3 to 5 of this Article.

     The place of delivery of goods is the customs control zone located in the region of activity of the customs authority of destination. In this case, the goods transported from the place of their arrival are delivered to the location of the customs authority, unless otherwise established by this Code and (or) the legislation of the Member States on customs regulation.

     The place of delivery of goods transported by rail is the customs control zone at the destination station, on the access roads of the destination station, or on non-public railway tracks adjacent directly to the destination station.

     3. When transporting (transporting) goods within the territory of one Member State, the customs authority of departure has the right to determine the place of delivery of the goods, regardless of the information specified in the transport (transportation) documents, in cases established by the legislation of that Member State on customs regulation.

     4. When transporting (transporting) goods across the territories of two or more Member States, the customs authority of departure has the right to determine the place of delivery of the goods, regardless of the information specified in the transport (transportation) documents, in cases provided for by international treaties within the Union and (or) in other cases determined by the Commission.

     5. When transporting (transporting) goods from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of non-member states of the Union and (or) by sea, the customs authority of departure has the right to determine the place of delivery of goods regardless of the information specified in the transport (transportation) documents in the cases provided for in paragraphs 8 and 9 of Article 304 of this Code and (or) in other cases determined by the Commission.

     6. Structures, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator with certificates of the second or third type, which are a customs control zone, may be designated as the place of delivery of goods transported from their place of arrival if, in accordance with the transport (transportation) documents Such goods are transported to facilities, premises (parts of premises) and (or) open areas (parts of open areas) of such an authorized economic operator.

     7. If, during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, the destination is changed in accordance with the legislation of the Member States in the field of transport, the place of delivery of goods may be changed with the permission of the customs authority.

     In order to obtain permission from the customs authority to change the place of delivery, the carrier has the right to apply to any customs authority located along its route with an application for changing the place of delivery of goods, drawn up in any form. Together with the application for changing the place of delivery of the goods, documents confirming the change of destination, a transit declaration and other documents for the goods are submitted.

     Permission to change the place of delivery of goods shall be accepted by the customs authority no later than the day following the day of receipt of the application and the documents specified in the second paragraph of this paragraph. After the issuance of a permit to change the place of delivery, the customs procedure of customs transit in respect of goods whose place of delivery has been changed ends and the goods are subject to placement under the customs procedure of customs transit.

     The procedure for performing customs operations related to obtaining permission from the customs authority to change the place of delivery of goods is determined by the Commission.

     It is allowed to change the place of delivery of goods without completing the customs procedure of customs transit, if such a place of delivery is located in the same region of activity of the customs authority as the place of delivery of goods originally established by the customs authority of departure, in accordance with the procedure established by the legislation of the member States on customs regulation.

Article 146. Ensuring the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties during the customs procedure of customs transit

     1. Enforcement of the obligation to pay customs duties and taxes during the customs procedure of customs transit is provided in accordance with Chapter 9 of this Code, taking into account this Article and Articles 271 and 287 of this Code.

     In cases where enforcement of the obligation to pay special, anti-dumping, countervailing duties is a condition for placing goods under the customs procedure of customs transit in accordance with subparagraph 2 of paragraph 1 of Article 143 of this Code, such security shall be provided in accordance with Article 75 of this Code, subject to the provisions of this Article.

     2. When goods, with the exception of goods for personal use and international mail, are placed under the customs procedure of customs transit, the amount of security for the fulfillment of the obligation to pay customs duties and taxes is determined based on the amounts of customs duties and taxes that would be payable in the Member State whose customs authority issues the goods., if, on the date of registration of the transit declaration, the goods were placed under the customs procedure of release for domestic consumption or the customs procedure of export without the application of tariff preferences and benefits for the payment of import customs duties, taxes or benefits for the payment of export customs duties, respectively, but not less than the amounts of customs duties and taxes that would be payable in other Member States through the territories where goods will be transported (transported) in accordance with the customs procedure of customs transit, if the goods were placed in the territories of these Member States under the customs procedure of release for domestic consumption or the customs procedure of export without the application of tariff preferences and benefits for the payment of import customs duties, taxes or benefits for the payment of export customs duties, respectively.

     The amounts of customs duties and taxes specified in the first paragraph of this paragraph shall be determined based on the highest rates of customs duties and taxes, the value of goods and (or) their physical characteristics in physical terms (quantity, mass, volume or other characteristics), which can be determined on the basis of available information, the procedure for the use of which is established the legislation of the Member States.

     3. The Commission has the right to determine the specifics of determining the amount of enforcement of the obligation to pay customs duties and taxes and the amount of enforcement of the obligation to pay special, anti-dumping, countervailing duties when goods (components of goods) transported across the customs border of the Union in an unassembled or disassembled form, including incomplete or in an unfinished form.

     4. In respect of goods placed under the customs procedure of customs transit, enforcement of the obligation to pay customs duties and taxes and enforcement of the obligation to pay special, anti-dumping, countervailing duties is not provided in the following cases:

     1) the amount of security for the performance of the obligation to pay customs duties and taxes and the amount of security for the performance of the obligation to pay special, anti-dumping, countervailing duties, if the provision of such security is a condition for placing goods under the customs procedure of customs transit in accordance with subparagraph 2 of paragraph 1 of Article 143 of this Code, in aggregate does not exceed the amount equivalent to 500 euros at the exchange rate in effect on the day of registration of the transit declaration;

     2) the declarant is a customs carrier engaged in the transportation of the declared goods, or an authorized economic operator who has a certificate of inclusion in the register of authorized economic operators of the first or third type.;

     3) goods are transported by rail, air or pipeline transport, except for the case when such transportation (transportation) is part of the transportation (transportation) of goods using two or more modes of transport.;

     4) foreign goods are transported by water vessels, including vessels of mixed (river -sea) navigation, between the seaports of the Member State and (or) the Member States without entering the inland waterways of the Member State and (or) the Member States, except in the case when such transportation is part of the transportation goods using two or more modes of transport;

     5) in cases established by the legislation of the Member State in which the goods are placed under the customs procedure of customs transit, if the goods are transported (transported) through the territory of that Member State;

     6) in the cases established by the second paragraph of subparagraph 1 of paragraph 1 of Article 304 of this Code, as well as in the cases determined by the Commission in accordance with the third paragraph of subparagraph 1 of paragraph 1 of Article 304 of this Code.;

     7) in cases stipulated by international treaties within the Union and (or) international treaties of the Member States with a third party.;

     8) the customs authority has made a decision on the use of customs escort;

They are designated for official use by diplomatic missions and consular offices located in the customs territory of the Union, about which the customs authority of departure for each specific shipment has information from the Ministry of Foreign Affairs of the Member State in which the customs authority of departure is located. The specified information is transmitted to the customs authority by the Ministry of Foreign Affairs of the Member State in which the customs authority of departure is located upon its receipt.:

     from the Ministry of Foreign Affairs of the Member State that is the host State of the diplomatic mission or consular institution that is the recipient of the goods;

     or from a diplomatic mission or consular post located in the territory of the Member State in which the customs authority of departure is located, and which is a diplomatic mission or consular post of the State whose diplomatic mission or consular post is the recipient of the goods;

     10) the goods are intended for official use by the representative offices of States at international organizations, international organizations or their representative offices, other organizations or their representative offices located in the customs territory of the Union, about which the customs authority of departure for each specific transportation has information from the Ministry of Foreign Affairs of the member State in which the customs authority of departure is located. The specified information is transmitted to the customs authority by the Ministry of Foreign Affairs of the Member State in which the customs authority of departure is located, upon receipt from the Ministry of Foreign Affairs of the Member State that is the host State of the representations of States to international organizations, international organizations or their representations, other organizations or their representations that are recipients of goods.;

     11) the goods are intended for personal use, including goods for initial acquisition, employees of diplomatic missions, employees of consular institutions, staff (employees, officials) of representative offices of states to international organizations, international organizations or their representative offices, other organizations or their representative offices located in the customs territory of the Union, as well as their family members, about The information of the Ministry of Foreign Affairs of the Member State is available at the Customs authority of departure for each specific shipment., where the customs office of departure is located. The specified information is transmitted to the customs authority by the Ministry of Foreign Affairs of the Member State in which the customs authority of departure is located, upon receipt from the Ministry of Foreign Affairs of the Member State that is the host State of the diplomatic mission, consular institution, representations of States to international organizations, international organizations or their representations, other organizations or their representations, employees, employees, staff (employees, officials) who are recipients of goods, or from a diplomatic mission or consular institution located in the territory of the Member State in which the customs authority of departure is located, which is a diplomatic mission or consular institution of the State whose employees, employees of the diplomatic mission or consular institution are the recipients of the goods;

     12) the goods are intended for use in cultural, scientific and research purposes, conducting sports competitions or preparing for them, eliminating the consequences of natural disasters, accidents, catastrophes, ensuring the defense capability and state (national) security of the Member States, re-equipping their armed forces, protecting the state borders of the member States, and using the state bodies of the member States.members, as confirmed by the relevant State authority of the Member State concerned, the applicant for the release of such goods without providing security for the fulfillment of the obligation to pay customs duties, taxes and (or) without providing security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, submitted by the customs authority of the Member State in whose territory the customs authority of destination is located to the customs authority of the Member State determined by the Commission, on the territory of which the customs authority of departure is located;

     13) in respect of goods transported by road, a customs declaration has been carried out with the specifics defined in Article 114 of this Code for the purpose of placing them under the customs procedure for release for domestic consumption, and in respect of such goods customs duties, taxes, special, anti-dumping, countervailing duties have been paid, if the transportation in accordance with the customs procedure Customs transit will be carried out only through the territory of the Member State in which the goods declaration was filed, and by the declarant of the goods., goods placed under the customs procedure of customs transit and the declarant of goods placed under the customs procedure of release for domestic consumption are one and the same person.

     5. In the event that, in respect of goods placed under the customs procedure of customs transit, a certain amount of security for the fulfillment of the obligation to pay customs duties and taxes and the amount of security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, if the provision of such security is a condition for placing goods under the customs procedure of customs transit in accordance with subparagraph 2 of paragraph 1 of the article 143 of this Code, collectively exceed the amount specified in the documents defined in Article 147 of this Code., no more than the amount equivalent to 500 euros at the exchange rate in effect on the day of registration of the transit declaration, provision of additional security for the fulfillment of the obligation to pay customs duties, taxes and (or) enforcement of the obligation to pay special, anti-dumping, countervailing duties is not required.

     6. Enforcement of the obligation to pay customs duties and taxes is provided in respect of goods transported under one transit declaration. General enforcement of the obligation to pay customs duties and taxes may be provided in respect of goods transported under several transit declarations.

     7. Enforcement of the obligation to pay customs duties and taxes in respect of goods transported under one transit declaration may be provided to the customs authority of departure or the customs authority of destination.

     General enforcement of the obligation to pay customs duties and taxes may be provided to the customs authority of departure, the customs authority of destination, or another customs authority of the Member State in whose territory the customs authority of departure or the customs authority of destination is located and determined by the legislation of such Member State on customs regulation.

     8. The specifics of applying general enforcement of the obligation to pay customs duties and taxes in cases where the placement of goods under the customs procedure of customs transit will be carried out by the customs authority of one member State, and general enforcement of the obligation to pay customs duties and taxes has been provided to the customs authority of another member State, are determined by an international agreement within the Union.

     The specifics of the application of general enforcement of the obligation to pay customs duties and taxes in cases where the placement of goods under the customs procedure of customs transit will be carried out by the customs authority of the member State, whose customs authority has been provided with general enforcement of the obligation to pay customs duties and taxes, are established by the legislation of this Member State.

Article 147. The specifics of confirming the provision of security for the fulfillment of the obligation to pay customs duties and taxes during customs transit

     1. If the goods are placed under the customs procedure of customs transit by the customs authority of one member State, and the enforcement of the obligation to pay customs duties and taxes is provided to the customs authority of another member State in which the customs authority of destination is located, a certificate of enforcement of the obligation to pay customs duties and taxes is used to confirm the provision of such security (next is the security certificate).

     If the goods are placed under the customs procedure of customs transit by the customs authority of a member state, the customs authority of which has been provided with enforcement of the obligation to pay customs duties and taxes, it is allowed to apply a security certificate or other document confirming acceptance of enforcement of the obligation to pay customs duties and taxes, the form and procedure of which are established by the legislation of that state-a member.

     2. The security certificate is issued in the form of an electronic document.

It is allowed to issue a security certificate in the form of a paper document when ensuring the fulfillment of the obligation to pay customs duties and taxes in respect of goods for personal use, as well as if the customs authority does not have the ability to provide a security certificate in the form of an electronic document due to a malfunction of the information systems used by the customs authorities caused by technical failures, disruptions in the operation of communication facilities (telecommunication networks and the Internet), power outages.

     3. The security certificate is issued for the amount determined by the person who provided security for the fulfillment of the obligation to pay customs duties and taxes, within the amount of the provided security for the fulfillment of the obligation to pay customs duties and taxes. An international agreement within the Union provided for in paragraph 8 of Article 146 of this Code may define the cases and conditions when, in the case of general enforcement of the obligation to pay customs duties and taxes, a certificate of security (certificates of security) is issued for an amount exceeding the amount of the security provided for the enforcement of the obligation to pay customs duties and taxes.

     4. The provision of security for the fulfillment of the obligation to pay customs duties and taxes in respect of goods transported under one transit declaration is confirmed by one or more security certificates.

     In case of general enforcement of the obligation to pay customs duties and taxes, one security certificate may confirm the enforcement of the obligation to pay customs duties and taxes in respect of goods transported under several transit declarations.

     5. The form of the security certificate, the structure and format of such a security certificate in the form of an electronic document, the procedure for filling them out and making changes (additions) to the security certificate, the procedure for determining its validity period, the procedure for using the security certificate, including the procedure for submitting it to the customs authority, registration, refusal of registration, cancellation of registration, termination (repayment), as well as the grounds for refusal of registration, cancellation of registration, termination (repayment) of the security certificate are determined by the Commission.

     6. For the customs authority of departure, the confirmation of the provision of security for the fulfillment of the obligation to pay customs duties and taxes is:

     1) a security certificate issued in the form of an electronic document, registered by the customs authority and received by the customs authority of departure using the information systems of the customs authorities;

     2) a security certificate issued in the form of a paper document and registered by the customs authority, and information about such security certificate and from such security certificate obtained by the customs authority of departure using the information systems of the customs authorities.

     7. An international agreement within the Union provided for in paragraph 8 of Article 146 of this Code may define the specifics of confirming the provision of general security for the performance of duties to pay customs duties and taxes.

     8. The customs authority of departure does not recognize as confirmation of the provision of security for the performance of duties and taxes a security certificate, information about which is stated in the transit declaration, in the following cases:

     1) the validity period of the security certificate has expired at the time of filing the transit declaration;

     2) the information specified in the security certificate issued in the form of an electronic document, or information about the security certificate issued in the form of a paper document and (or) from such a security certificate contained in the information system of customs authorities, does not correspond to the information specified in the transit declaration;

     3) the customs authority of departure has not received information about the security certificate and (or) information from it in accordance with paragraph 6 of this Article when applying the security certificate issued in the form of a paper document.

     9. In accordance with Article 368 of this Code, Customs authorities shall exchange security certificates issued in the form of an electronic document, information on registered security certificates issued in the form of a paper document, and information from them, as well as information on security certificates that have been terminated (on cancelled security certificates), non-use of the security certificate., on the cancellation of the registration of the security certificate, on the possibility of termination (repayment) of the security certificate.

Article 148. Unloading, reloading (transshipment) and other cargo operations with goods, as well as the replacement of vehicles during the transportation (transportation) of goods in accordance with the customs procedure of customs transit through the customs territory of the Union

     1. Unloading, reloading (transshipment), including from a vehicle of one type of transport to a vehicle of another type of transport, and other cargo operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Union, as well as the replacement of vehicles carrying such goods, are permitted with the permission of the customs authority, in the region of activity of which such operations are carried out, with the exception of the cases specified in paragraph 2 of this article.

     2. If the operations specified in paragraph 1 of this Article in respect of goods and vehicles can be performed without removing the customs seals and seals applied, or if customs seals and seals have not been applied to the goods, such operations may be performed after appropriate notification to the customs authority in whose region such operations are performed, in electronic or in writing.

     3. The procedure for performing customs operations related to obtaining permission from the customs authority for unloading, reloading (transshipment) and other cargo operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Union, as well as for replacing vehicles carrying such goods, or notifying the customs authority of such operations, is determined by the Commission.

     4. The customs authority has the right to refuse to issue a permit for cargo operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Union, if there is a ban on such operations in transport (transportation) documents, documents confirming compliance with restrictions, or other documents issued by government agencies.

     5. At the request of a person, with the permission of the customs authority, cargo operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Union may be performed outside the working hours of the customs authority.

Article 149. Measures taken in case of an accident, force majeure or other circumstances that arose during the transportation (transportation) of goods in accordance with the customs procedure of customs transit

     1. In the event of an accident, force majeure or other circumstances that prevent the carrier from complying with the obligations provided for in Article 150 of this Code, the carrier must take all measures to ensure the safety of goods and vehicles, immediately inform the nearest customs authority about these circumstances and the location of the goods, as well as transport the goods or ensure their transportation (transportation) (if his vehicle is damaged) to the nearest customs authority or other place specified by the customs authority.

     The customs authority that has received a notification of these circumstances is obliged to notify the customs authority of departure and the customs authority of destination of the circumstances that have arisen that prevent the transportation (transportation) of goods in accordance with the customs procedure of customs transit.

     2. The procedure for performing customs operations in the event of an accident, force majeure or other circumstances arising during the transportation (transportation) of goods in accordance with the customs procedure of customs transit shall be determined by the Commission.

     3. The expenses incurred by the carrier in connection with compliance with the requirements of paragraph 1 of this Article shall not be reimbursed by the customs authorities.

Article 150. Obligations of the carrier when transporting (transporting) goods in accordance with the customs procedure of customs transit

     1. When transporting (transporting) goods in accordance with the customs procedure of customs transit, the carrier, regardless of whether he is a declarant of goods placed under such a customs procedure, with the exception of the case specified in paragraph 2 of this Article, must:

     1) deliver the goods and documents for them within the time period established by the customs authority of departure to the place of delivery of the goods, following a certain route of transportation (transportation) of the goods, if it is established;

     2) to ensure the safety of goods, customs seals and seals or other means of identification, if they have been used;

     3) to prevent unloading, reloading (transshipment) and other cargo operations with goods transported (transported) in accordance with the customs procedure of customs transit, as well as the replacement of vehicles carrying such goods, without the permission of customs authorities, except for the case provided for in paragraph 2 of Article 148 of this Code.

2. If the transportation (transportation) of goods is carried out using two or more modes of transport, the duties specified in paragraph 1 of this Article shall be imposed on the declarant of goods placed under the customs procedure of customs transit.

     3. In case of non-delivery of goods transported by rail, placed under the customs procedure of customs transit, to the place of delivery of goods determined by the customs authority of departure, each railway carrier of the Member States that accepted the specified goods for transportation is obliged to provide information on these undelivered goods at the request of the customs authority. The relevant requirements and information can be transmitted both in writing and using information systems and information technologies.

Article 151. Completion and termination of the customs procedure of customs transit

     1. The operation of the customs procedure of customs transit ends after the goods are delivered to the place of delivery of the goods determined by the customs authority of departure.

     2. At the place of delivery of the goods, until the completion of the customs procedure of customs transit, the goods are placed in the customs control zone, including without unloading the goods from the vehicle on which they were delivered.

     The goods are placed in the customs control zone at any time of the day.

     3. In order to complete the customs procedure of customs transit, the carrier or, if this is provided for by the legislation of the member States on customs regulation, the declarant of goods placed under the customs procedure of customs transit is obliged to submit to the customs authority of destination a transit declaration, as well as other documents available to him:

     1) in respect of goods transported by road, within 3 hours from the moment of their arrival at the place of delivery of the goods, and in the case of arrival of goods outside the working hours of the customs authority - within 3 hours from the time of the start of the work of this customs authority.;

     2) in respect of goods transported using water, air or rail transport - within the time period established by the technological process (schedule) of the port, airport or railway station during international transportation, or other time period established by the legislation of the Member States on customs regulation.

     4. On behalf of the carrier, the actions provided for in paragraph 3 of this article may be performed by persons acting on behalf of such carrier, if this is permitted in accordance with the legislation of the Member States on customs regulation.

     5. At the request of the customs authority, the carrier is obliged to present the goods.

     6. The customs authority of destination, within 1 hour from the date of submission of the documents specified in paragraph 3 of this Article, registers their submission in accordance with the procedure established by the legislation of the Member States on customs regulation.

     7. The customs authority of destination completes the customs procedure of customs transit as soon as possible, but no later than 4 hours of the customs authority's working time from the moment of registration of the submission of documents specified in paragraph 3 of this Article, and if the submission of such documents is registered less than 4 hours before the end of the customs authority's working hours, - within 4 hours from the start of the working hours of this customs authority.

     8. If the customs body decides to conduct a customs inspection, the deadline for completing the customs transit procedure may be extended for the time required for customs inspection, but no more than with the written permission of the head (head) of the customs body of destination, the deputy head (deputy head) of the customs body of destination authorized by him, or persons acting in their place. for less than 10 working days from the day following the day of registration of the submission of the documents specified in paragraph 3 of this Article, unless the legislation of the Member States establishes a shorter period depending on the type of transport by which the goods are transported.

     9. The completion of the customs procedure of customs transit is executed using the information system of the customs authority by forming an electronic document or by affixing appropriate marks on the transit declaration or other documents used as a transit declaration.

     10. The procedure for performing customs operations related to the completion of the customs procedure of customs transit, including depending on the type of transport used to transport (transport) goods, is determined by the Commission.

     11. The legislation of the Member States on customs regulation may define cases when the operation of the customs procedure of customs transit ends with the placement of goods in temporary storage, registration of a customs declaration, release of goods, departure of goods from the customs territory of the Union, as well as the detention of goods by customs authorities in accordance with Chapter 51 of this Code.

     The procedure for performing customs operations related to the completion of the customs procedure of customs transit, including depending on the type of transport used to transport (transport) goods, in these cases is established by the legislation of the Member States on customs regulation.

     12. In the case provided for in paragraph 7 of Article 145 of this Code, as well as if the goods are delivered to a customs authority other than the customs authority of destination, the customs procedure of customs transit is completed in accordance with the procedure established by this Article.

     13. If the goods have not been fully or partially delivered to the place of delivery of the goods and the customs procedure has not been completed in the cases provided for in paragraph 12 of this Article, the customs procedure of customs transit shall be terminated.

     The procedure for performing customs operations related to the termination of the customs procedure of customs transit, the time period in which the customs procedure of customs transit is subject to termination, as well as the procedure for processing the termination of the customs procedure of customs transit are determined by the Commission.

     14. Upon delivery of goods to the customs control zone established in facilities, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator with certificates of the second or third type, the customs procedure of customs transit is completed with the specifics established by Article 440 of this Code.

Article 152. Customs operations performed after the delivery of goods to the place of delivery of goods

     1. Unless otherwise provided for by the legislation of the Member States on customs regulation, after registration by the customs authority of the destination of the submission of the documents specified in paragraph 3 of Article 151 of this Code, the persons specified in subparagraphs 1-3 of paragraph 1 of Article 83 of this Code are required to perform customs operations related to the placement of goods in temporary storage or their by customs declaration:

     1) in respect of goods transported by road, no later than 8 hours of the customs authority's working time after registration of the submission of documents by the customs authority of destination;

     2) in respect of goods transported using water, aircraft or railway transport - during the time established by the technological process (schedule) of the port, airport or railway station during international transportation, or other time period established by the legislation of the Member States on customs regulation.

     2. With respect to goods transported using watercraft, customs operations related to the temporary storage of goods must be performed by the persons specified in the sixth paragraph of subparagraph 1 and subparagraph 4 of paragraph 1 of Article 83 of this Code.

     3. If the persons specified in subitems 1-3 of paragraph 1 of Article 83 of this Code fail to perform the customs operations provided for in the first paragraph of paragraph 1 of this Article, the carrier is obliged to perform customs operations related to the placement of goods in temporary storage in accordance with Chapter 16 of this Code, no later than 1 business day following the day of registration by the customs authority of the document submission destination.

     The legislation of the Member States on customs regulation may establish the time limits and (or) the procedure for notifying the carrier of the failure of the persons specified in subitems 1-3 of paragraph 1 of Article 83 of this Code to perform customs operations related to the temporary storage of goods or their customs declaration.

     4. The provisions of paragraphs 1-3 of this Article shall not apply if a preliminary customs declaration has been carried out with respect to the goods.

     5. When performing customs operations related to the customs declaration of goods in accordance with paragraph 1 of this Article, the persons specified in subitems 1-3 of paragraph 1 of Article 83 of this Code are required to perform customs operations related to the temporary storage of goods in accordance with Chapter 16 of this Code, within 3 hours from the date of receipt:

     1) the permission of the customs authority to revoke the customs declaration in accordance with Article 113 of this Code;

     2) the decision of the customs authority on the suspension of the period of release of goods in accordance with Article 124 of this Code;

     3) refusal to release goods in accordance with Article 125 of this Code.

6. Goods in respect of which the customs operations established by this Article have not been performed within the time limits specified in paragraphs 1 and 5 of this Article shall be detained by the customs authorities in accordance with Chapter 51 of this Code.

     7. The provisions of this article shall not apply.:

     1) in respect of the goods of the Union that have arrived in the customs territory of the Union and the foreign goods specified in paragraph 4 of Article 302 of this Code placed under the customs procedure of customs transit for transportation (transportation) through the territory of a non-member state of the Union;

     2) with respect to international mail items;

     3) upon completion of the customs procedure of customs transit at the place of departure in respect of goods exported from the customs territory of the Union;

     4) upon completion of the customs procedure of customs transit in respect of goods delivered to the customs control zone established in facilities, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator with certificates of the second or third type.

Article 153. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of customs transit during transportation (transportation) through the customs territory of the Union, the deadline for their payment and calculation

     1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of customs transit arises:

     1) with the declarant - from the moment of registration of the transit declaration by the customs authority;

     2) a railway carrier of a member State that has accepted goods placed under the customs procedure of customs transit for carriage by rail within the territory of one of the Member States in accordance with the procedure established by international treaties in the field of railway transport and acts of the Council for Railway Transport of the Member States - members of the Commonwealth of Independent States, if the transfer of goods is carried out between railway carriers of the member States, or in accordance with the procedure established by the legislation of the member States in the field of transport, if the transfer of goods is carried out between railway carriers of one member State - from the moment the goods are accepted for carriage in accordance with the established procedure.

     2. The obligation to pay special, anti-dumping, countervailing duties does not arise when goods for personal use and international mail are placed under the customs procedure of customs transit.

     3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of customs transit shall be terminated by the declarant, as well as by the railway carrier of the Member state specified in subparagraph 2 of paragraph 1 of this Article, carrying out the transportation (transportation) of goods. to the place of delivery of the goods, determined by the customs authority of departure, upon the occurrence of the following circumstances:

     1) termination of the customs procedure of customs transit in accordance with Article 151 of this Code, with the exception of the case specified in subparagraph 2 of this paragraph;

     2) acceptance of goods by an authorized economic operator in accordance with Article 440 of this Code;

     3) placing goods in respect of which the customs procedure of customs transit has been terminated for temporary storage in accordance with paragraph 6 of Article 129 of this Code;

     4) placing goods in respect of which the customs procedure of customs transit has been terminated under customs procedures in accordance with paragraph 7 of Article 129 of this Code;

     5) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 6 of this Article;

     6) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or of the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where such destruction or irretrievable loss in accordance with this Code in respect of these foreign goods, the deadline for payment of import customs duties, taxes, special, anti-dumping and countervailing duties;

     7) refusal to release goods in accordance with the customs procedure of customs transit - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the transit declaration;

     8) revocation of the transit declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the transit declaration;

     9) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     10) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     11) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     4. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of customs transit is terminated by a railway carrier of a member State that has transferred goods placed under the customs procedure of customs transit transported by rail to a railway carrier of another Member State in accordance with the procedure established by the Legislation of the established by international treaties in the field of railway transport and acts of the Council on Railway Transport of the States - members of the Commonwealth of Independent States, or to a railway carrier of its member State in accordance with the procedure established by the legislation of the member States in the field of transport, when transferring goods in accordance with the established procedure.

     5. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution if the goods are not delivered to the place of delivery of the goods within the time limit for customs transit established by the customs authority and the customs procedure has not been completed in the cases provided for in paragraph 12 of Article 151 of this Code.

     Upon the occurrence of this circumstance, the date of payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered to be the day the goods are placed under the customs procedure of customs transit.

     6. Upon the occurrence of the circumstances specified in paragraph 5 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if foreign goods placed under the customs procedure of customs transit were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes, and with respect to goods for personal use - as if goods for personal use had been released into free circulation.

     For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the date of registration by the customs authority of the transit declaration are applied.

     If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties to be paid is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account paragraph 3 of Article 20 of this Code.

     If the product codes in accordance with the Commodity Nomenclature of foreign Economic Activity are defined at the grouping level with fewer than 10 characters:

     for the calculation of import customs duties, the highest of the import customs duty rates corresponding to the goods included in such a grouping is applied.;

     for the calculation of taxes, the highest of the value-added tax rates and the highest of the excise duty rates (excise tax or excise duty) corresponding to goods included in such a grouping, for which the highest of the import customs duty rates is established, are applied.;

     for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping shall be applied, taking into account paragraph eight of this paragraph.

Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary for the determination of these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or products included in the grouping, if the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than 10 characters.

     When accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated based on such accurate information, and excessively paid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded or unpaid amounts are collected in accordance with the legislation of the Russian Federation. chapters 10 and 11 and Articles 76 and 77 of this Code.

     Import customs duties and taxes in respect of international mail shall be payable in the amount established by paragraph 7 of Article 287 of this Code.

     7. In case of placement of goods placed under the customs procedure of customs transit for temporary storage in accordance with paragraph 6 of Article 129 of this Code, or placement of such goods under customs procedures in accordance with paragraph 7 of Article 129 of this Code, or detention of goods by customs authorities in accordance with Chapter 51 of this Code after fulfilling the obligation to pay customs duties duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) of the amount of customs duties, taxes, special, anti-dumping, compensation fees paid and/or collected in accordance with this Article are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.

     8. If the enforcement of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 3 of Article 62 of this Code is provided by a person other than the declarant of goods placed under the customs procedure of customs transit, such other person bears a joint obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.

     9. If international transport vehicles carrying foreign goods placed under the customs procedure of customs transit are accompanied by an organization designated in accordance with the legislation of the Member State in accordance with paragraph 3 of Article 343 of this Code, such organization shall be jointly and severally liable to pay import customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.

     10. If, when transporting goods by rail, the declarant of the goods placed under the customs procedure of customs transit was not the railway carrier of the Member State that accepted the goods placed under the customs procedure of customs transit for carriage in accordance with the procedure established by international treaties in the field of railway transport and acts of the Council for Railway Transport of the States - members of the Commonwealth of Independent States or the legislation of the member States in the field of transport, such a railway carrier bears a joint obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.

Article 154. Liability of persons in case of violation of the customs procedure of customs transit

     1. In case of non-delivery of all goods placed under the customs procedure of customs transit and documents for them to the place of delivery of the goods, the persons specified in Article 150 of this Code shall be liable in accordance with the legislation of the member State, the customs authority of which released the goods in accordance with the customs procedure of customs transit.

     In other cases of non-fulfillment of obligations during transportation (transportation) of goods in accordance with the customs procedure of customs transit, including in the case of non-delivery of part of the goods placed under the customs procedure of customs transit, the persons specified in Article 150 of this Code shall be liable in accordance with the legislation of the member State in whose territory the violation was detected.

     2. The responsibility for non-fulfillment of the carrier's obligations when transporting goods by rail in accordance with the customs procedure of customs transit is borne by the railway carrier who accepted the goods for transportation through the territory of one of the Member States in accordance with the procedure established by international treaties in the field of railway transport and acts of the Council on Railway Transport of the Member States. - members of the Commonwealth of Independent States or the legislation of the member States in the field of transport, if the transfer of goods is carried out between railway carriers of one Member State.

     For non-fulfillment of obligations when transporting goods by rail in accordance with the customs procedure of customs transit, the railway carrier specified in the first paragraph of this paragraph shall be liable in accordance with the legislation of the Member State for transportation through the territory of which the goods are accepted.

Chapter 23 Customs procedure of the customs warehouse

Article 155. Content and application of the customs procedure of the customs warehouse

     1. The customs procedure of a customs warehouse is a customs procedure applied to foreign goods, according to which such goods are stored in a customs warehouse without payment of import customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing goods under this customs procedure and their use in accordance with such customs procedure.

     2. Goods placed under the customs procedure of a customs warehouse retain the status of foreign goods.

     3. It is allowed to apply the customs procedure of the customs warehouse for the suspension of:

     1) the customs procedure of temporary import (admission) by placing under the customs procedure of the customs warehouse of goods previously placed under the customs procedure of temporary import (admission);

     2) the customs procedure of processing in the customs territory by placing under the customs procedure of the customs warehouse of goods placed under the customs procedure of processing in the customs territory, and (or) products of processing of goods previously placed under the customs procedure of processing in the customs territory;

     3) the customs procedure of processing for domestic consumption by placing under the customs procedure of a customs warehouse goods placed under the customs procedure of processing for domestic consumption, and (or) products of processing goods previously placed under the customs procedure of processing for domestic consumption.

     4. The customs procedure of a customs warehouse may be applied to goods that, due to their large size or special conditions of loading, unloading and (or) storage, cannot be placed in a customs warehouse.

     Storage of such goods may be carried out in places other than customs warehouses, subject to the permission of the customs authority for storage in such places, issued in accordance with the legislation of the Member States on customs regulation.

     5. The Commission has the right to determine the list of goods for which the customs procedure of the customs warehouse is not applied.

Article 156. Conditions for placing goods under the customs procedure of a customs warehouse and their use in accordance with such customs procedure

     1. The conditions for placing goods under the customs procedure of a customs warehouse are:

     1) the shelf life and (or) sale of goods on the day of their customs declaration in accordance with the customs procedure of the customs warehouse is more than 180 calendar days;

     2) compliance with prohibitions and restrictions in accordance with Article 7 of this Code.

     2. The conditions of use of the goods in accordance with the customs procedure of the customs warehouse are:

     1) the placement and presence of goods in a customs warehouse, and the goods specified in paragraph 4 of Article 155 of this Code - in the places specified in the permission of the customs authority for the storage of goods in a place other than a customs warehouse;

     2) compliance with the validity period of the customs procedure of the customs warehouse;

     3) compliance with the provisions of Article 158 of this Code when performing operations with goods placed under the customs procedure of a customs warehouse.

Article 157. Validity period of the customs procedure of the customs warehouse

     1. The period of validity of the customs procedure of a customs warehouse may not exceed 3 years from the date of placing goods under such a customs procedure, with the exception of the cases provided for in paragraphs 3 and 4 of this Article.

     2. In case of repeated application of the customs procedure of the customs warehouse in respect of foreign goods located in the customs territory of the Union, including when different persons are the declarants of these goods, the total period of validity of the customs procedure of the customs warehouse may not exceed the period provided for in paragraph 1 of this Article.

3. Goods placed under the customs procedure of a customs warehouse, before the expiration of the period provided for in paragraph 1 of this Article, must be placed under the customs procedures provided for in this Code, or released as supplies in accordance with Chapter 39 of this Code.

     Goods with a limited shelf life and/or sale must be placed under a different customs procedure no later than 180 calendar days before the expiration date and/or sale.

     4. In the event of termination of the operation of a customs warehouse, goods placed under the customs procedure of a customs warehouse and located in such a customs warehouse, no later than 60 calendar days from the day following the day of termination of the operation of this customs warehouse, must be placed in another customs warehouse or placed under the customs procedures provided for by this Code, or released as supplies in accordance with Chapter 39 of this Code.

Article 158. Operations performed with goods placed under the customs procedure of a customs warehouse

     1. Persons having authority with respect to goods or their representatives have the right to perform with goods placed under the customs procedure of a customs warehouse the usual operations necessary to ensure their safety, including to inspect and measure the goods, move them within the customs warehouse, and with respect to the goods specified in paragraph 4 of Article 155 of this Code, - within the limits of the place of storage of such goods, provided that these operations do not entail changes in the condition of the goods, violations of their packaging and (or) means of identification.

     2. With the permission of the customs authority, simple assembly operations can be performed with goods placed under the customs procedure of a customs warehouse, as well as operations on:

     1) sampling and (or) samples of goods;

     2) preparation of goods for sale and transportation (transportation), including batch crushing, shipment formation, sorting, packaging, repackaging, labeling, operations to improve presentation;

     3) maintenance - in relation to goods during the shelf life of which such operations are required.

     3. Operations performed with goods placed under the customs procedure of a customs warehouse must not change the characteristics of these goods related to changing the code in accordance with the Commodity Nomenclature of Foreign Economic Activity.

     4. It is not allowed to use goods placed under the customs procedure of a customs warehouse for their functional purpose.

     5. With respect to all or part of the goods placed under the customs procedure of a customs warehouse, transactions involving the transfer of ownership, use and (or) disposal of these goods may be made.

Article 159. Storage of goods in a customs warehouse

     1. The goods must be placed in a customs warehouse or in the places specified in the permission of the customs authority for the storage of goods in a place other than a customs warehouse, within 5 working days from the day following the day of their placement under the customs procedure of the customs warehouse.

     2. Goods that may cause harm to other goods or require special storage conditions must be placed in customs warehouses equipped in accordance with the storage conditions of such goods.

Article 160. Goods that have become unusable, damaged or damaged during their storage in a customs warehouse

     Goods that have become unusable, damaged or damaged as a result of an accident or force majeure during their storage in a customs warehouse, when placed under the customs procedure chosen by the declarant, are considered to have been imported into the customs territory of the Union in an unusable, damaged or damaged condition.

Article 161. Completion and termination of the customs procedure of the customs warehouse

     1. Prior to the expiration of the validity period of the customs procedure of the customs warehouse provided for in Article 157 of this Code, the validity of this customs procedure is terminated.:

     1) placing goods under the customs procedures applicable to foreign goods on the terms stipulated by this Code, with the exception of the customs procedure of customs transit, unless otherwise established by this paragraph;

     2) the resumption of the customs procedure for processing in the customs territory, the operation of which was suspended in accordance with paragraph 3 of Article 173 of this Code;

     3) the resumption of the customs procedure of processing for domestic consumption, which was suspended in accordance with paragraph 3 of Article 197 of this Code;

     4) the resumption of the customs procedure of temporary importation (admission), which was suspended in accordance with paragraph 3 of Article 224 of this Code;

     5) placing goods under the customs procedure of customs transit, if such goods are placed under this customs procedure for transportation from the territory of a member state, the customs authority of which released the goods when they were placed under the customs procedure of a customs warehouse, to the territory of another member state;

     6) the release of goods as supplies in accordance with Chapter 39 of this Code;

     7) recognition by the customs authorities, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of goods due to an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;

     8) the occurrence of circumstances determined by the Commission and (or) the legislation of the Member States on customs regulation, before which the goods are under customs control.

     2. Goods placed under the customs procedure of a customs warehouse may be placed under customs procedures in one or more batches.

     3. Goods placed under the customs procedure of a customs warehouse in an unassembled or disassembled form, including in an incomplete or incomplete form, may be placed under other customs procedures to complete the customs procedure of a customs warehouse with a statement of the product code in accordance with the Commodity Nomenclature of Foreign Economic Activity corresponding to the product code in a complete or completed form., when, in accordance with the Commodity Nomenclature of Foreign Economic Activity, it is possible to apply the notes to section XVI of the Commodity Nomenclature of Foreign Economic Activity and (or) the rules for interpreting the Commodity Nomenclature of Foreign Economic Activity 2 (a), subject to the following conditions:

     1) the declarant of goods placed under the customs procedure of a customs warehouse and goods placed under customs procedures to complete the customs procedure of a customs warehouse is the same person;

     2) the goods were transported across the customs border of the Union within the framework of a single transaction;

     3) submission of a decision on the classification of goods transported across the customs border of the Union in an unassembled or disassembled form, including incomplete or incomplete form, in cases determined by the Commission;

     4) other conditions determined by the Commission have been met.

     4. After the completion of the customs procedure of the customs warehouse, goods are subject to export from the customs warehouse no later than 5 working days from the day following the day of the occurrence of the circumstances provided for in paragraphs 1-6 and 8 of paragraph 1 of this Article.

     5. If the customs procedure of the customs warehouse is not completed in accordance with paragraph 1 of this Article, the customs procedure of the customs warehouse shall be terminated upon expiration of the time limits specified in paragraphs 1 and 2 of Article 157 of this Code, and such goods are detained by the customs authorities in accordance with Chapter 51 of this Code.

     6. If the actions specified in the second paragraph of paragraph 3 and paragraph 4 of Article 157 of this Code are not performed within the time limits specified therein, the customs procedure of the customs warehouse upon expiration of these time limits is terminated, and the goods are detained by the customs authorities in accordance with Chapter 51 of this Code.

Article 162. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse, the deadline for their payment and calculation

     1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse arises:

     1) from the declarant - from the moment of registration of the goods declaration by the customs authority;

     2) from the owner of the customs warehouse - from the moment the goods are placed in the customs warehouse.

     2. The declarant's obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse is terminated upon the occurrence of the following circumstances:

     1) placement of goods in a customs warehouse;

     2) termination of the customs procedure of the customs warehouse in accordance with Article 161 of this Code, if the goods were not stored in a customs warehouse, including the termination of the customs procedure of the customs warehouse after the occurrence of the circumstances specified in subparagraph 1 of paragraph 6 of this Article.

3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse shall be terminated by the owner of the customs warehouse upon completion of the customs procedure of the customs warehouse in accordance with Article 161 of this Code, including upon completion of the customs procedure of the customs warehouse after the occurrence of the circumstances specified in subparagraph 2 of paragraph 6 of this Article.

     4. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse shall be terminated by the persons specified in paragraphs 2 and 3 of this Article upon the occurrence of the following circumstances:

     1) placing goods in respect of which the customs procedure of the customs warehouse has been terminated under customs procedures in accordance with paragraph 7 of Article 129 of this Code;

     2) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 7 of this Article;

     3) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or of the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where such destruction or irretrievable loss in accordance with this Code in respect of these foreign goods, the deadline for payment of import customs duties, taxes, special, anti-dumping and countervailing duties;

     4) refusal to release goods in accordance with the customs procedure of the customs warehouse - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the goods declaration;

     5) revocation of the goods declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the goods declaration;

     6) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     7) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     8) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     5. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure of a customs warehouse is subject to execution upon the occurrence of the circumstances specified in paragraph 6 of this Article.

     6. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:

     1) the declarant has:

     in case of loss of goods prior to their placement in a customs warehouse, with the exception of destruction and (or) irretrievable loss due to an accident or force majeure, or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, the day of such loss, and if this day is not fixed, the day of placing goods under the customs procedure of a customs warehouse;

     in case of loss or transfer of goods to another person before the completion of the customs procedure of the customs warehouse, if the goods were not stored in a customs warehouse, except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, - the day of such loss or transfer, and if this day is not fixed, the day the goods are placed under the customs procedure of the customs warehouse;

     in case of export of goods outside the place of storage, if the goods were not stored in a customs warehouse in accordance with paragraph 4 of Article 155 of this Code, the day of such export, and if this day is not fixed, the day of placing the goods under the customs procedure of the customs warehouse;

     2) at the owner of the customs warehouse:

     in case of loss of goods, with the exception of destruction and (or) irretrievable loss due to an accident or force majeure, or irretrievable loss as a result of natural loss under normal storage conditions, the day of loss of goods, and if this day is not fixed, the day of placement of goods in a customs warehouse.;

     in case of delivery of goods from a customs warehouse without providing him with documents confirming the completion of the customs procedure of the customs warehouse, the day of delivery of the goods, and if this day is not fixed, the day of placement of the goods in the customs warehouse.

     7. Upon the occurrence of the circumstances specified in paragraph 6 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if goods placed under the customs procedure of a customs warehouse were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.

     For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of the customs warehouse are applied.

     If the customs authority does not have the exact information necessary to determine the customs value of the goods, the customs value of the goods is determined on the basis of the information available to the customs authority.

     When accurate information necessary for determining the customs value of goods is subsequently established, the customs value of goods is determined based on such accurate information, and overpaid and/or overpaid amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded or unpaid amounts are collected in accordance with Chapters 10 and 11 and Articles 76 and 77 of this Code.

     9. In case of termination of the customs procedure of a customs warehouse in accordance with Article 161 of this Code, or placement in accordance with paragraph 7 of Article 129 of this Code under customs procedures applicable to foreign goods, or detention of such goods by customs authorities in accordance with Chapter 51 of this Code after fulfilling the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) of the amount of customs duties, taxes, special, anti-dumping, countervailing duties, those paid and/or collected in accordance with this Article are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.

Chapter 24 Customs procedure of processing in the customs territory

Article 163. Content and application of the customs procedure of processing in the customs territory

     1. Customs procedure of processing in the customs territory - a customs procedure applied to foreign goods, according to which processing operations are carried out with such goods in the customs territory of the Union in order to obtain their processed products intended for subsequent export from the customs territory of the Union, without paying import customs duties, taxes, special, anti-dumping, countervailing duties in respect of such foreign goods. compliance with the conditions for placing goods under this customs procedure and their use in accordance with such customs procedure.

     2. Goods placed under the customs procedure of processing in the customs territory retain the status of foreign goods, while goods obtained (formed) as a result of processing operations in the customs territory of the Union (processed products, waste and residues) acquire the status of foreign goods.

     3. It is allowed to apply the customs procedure of processing in the customs territory to suspend the customs procedure of temporary importation (admission) by placing goods placed under the customs procedure of temporary importation (admission) under it.

     4. The Commission has the right to determine the list of goods for which the customs procedure of processing in the customs territory is not applied.

Article 164. Conditions for placing goods under the customs procedure of processing in the customs territory and their use in accordance with such customs procedure

     1. The conditions for placing goods under the customs procedure of processing in the customs territory are:

1) the availability of a document on the conditions of processing of goods in the customs territory of the Union, issued by the authorized body of the member State and containing the information specified in Article 168 of this Code. A declaration for goods may be used as such a document if the purpose of applying the customs procedure for processing in the customs territory is to repair goods, as well as in other cases determined by the Commission.;

     2) the possibility of identification by the customs authorities of foreign goods placed under the customs procedure of processing in the customs territory in their processed products, except in cases where such foreign goods are replaced by equivalent goods in accordance with Article 172 of this Code;

     3) compliance with prohibitions and restrictions in accordance with Article 7 of this Code.

     2. The conditions of use of goods in accordance with the customs procedure of processing in the customs territory are:

     1) compliance with the established validity period of the customs procedure for processing in the customs territory;

     2) compliance with the provisions of Article 166 of this Code when performing operations with goods placed under the customs procedure of processing in the customs territory;

     3) the finding of goods placed under the customs procedure of processing in the customs territory by the persons specified in the document on the conditions of processing of goods in the customs territory of the Union, and the use of such goods for processing operations by these persons.

     3. For the purposes of applying this chapter, identification by the customs authority of foreign goods in their processed products is understood to mean the establishment by one of the methods defined in Article 167 of this Code that goods processed in the customs territory of the Union in order to obtain processed products were precisely goods placed under the customs procedure for processing in the customs territory.

Article 165. Validity period of the customs procedure of processing in the customs territory

     1. The period of validity of the customs procedure for processing in the customs territory is established on the basis of the period for processing goods in the customs territory of the Union, as defined in the document on the conditions of processing goods in the customs territory of the Union.

     2. The established period of validity of the customs procedure for processing in the customs territory is extended at the request of a person when extending the period for processing goods in the customs territory of the Union.

     3. The legislation of the Member States may provide that, if the period for processing goods in the customs territory of the Union is extended, the established period of validity of the customs procedure for processing in the customs territory may be extended no later than 10 working days after its expiration. If the validity period of the customs procedure for processing in the customs territory established by the customs authority is extended after its expiration, the validity of such customs procedure is resumed from the date of termination of this customs procedure.

Article 166. Processing operations in the customs territory of the Union

     1. Processing operations in the customs territory of the Union include:

     1) processing or processing of goods;

     2) manufacture of goods, including assembly, assembly, disassembly and fitting;

     3) repair of goods, including their restoration, replacement of components, modernization;

     4) the use of goods that promote or facilitate the production of processed products, even if these goods are fully or partially consumed during the processing process. This operation must be performed simultaneously with one of the operations specified in subitems 1-3 of this paragraph.

     2. Processing operations in the customs territory of the Union do not include:

     1) operations to ensure the safety of goods in preparation for sale and transportation (transportation), including packaging, packaging and sorting of goods, in which the goods do not lose their individual characteristics;

     2) obtaining offspring, raising and fattening animals, including birds, fish, as well as the cultivation of crustaceans and mollusks;

     3) cultivation of trees and other plants;

     4) copying and reproduction of information, audio and video recordings on any type of media;

     5) the use of foreign goods as auxiliary means in the technological process (equipment, machine tools, devices, etc.);

     6) other transactions determined by the Commission.

     3. When processing operations are carried out in the customs territory of the Union, the use of Union goods is permitted, with the exception of goods for which the legislation of the Member States establishes export customs duty rates and which are included in the list determined by the Commission.

     The Commission has the right to determine cases when goods of the Union, in respect of which the rates of export customs duties are established by the legislation of the member States and which are included in the list provided for in the first paragraph of this paragraph, may be used in processing operations in the customs territory of the Union.

Article 167. Identification of foreign goods in their processed products

     The following methods can be used to identify foreign goods in their processed products:

     affixing of seals, stamps, digital and other markings on foreign goods by the declarant, the person performing processing operations, or customs officials;

     detailed description, photographing, and scale image of foreign goods;

     comparison of pre-selected samples and (or) samples of foreign goods and their processed products;

     the use of existing product labeling, including in the form of serial numbers;

     other methods that can be applied based on the nature of the goods and processing operations performed in the customs territory of the Union, including by examining submitted documents containing detailed information on the use of foreign goods in the technological process of processing operations in the customs territory of the Union, as well as on the technology of production of processed products, or by conducting customs control during processing operations in the customs territory of the Union.

Article 168. Document on the conditions of processing of goods in the customs territory of the Union

     1. A document on the conditions of processing of goods in the customs territory of the Union, issued by an authorized body of a Member State, may be obtained by any person of the Member State in whose territory this document is issued, including those performing processing operations or not directly performing such operations.

     2. The document on the conditions of processing of goods in the customs territory of the Union must contain the following information::

     1) about the authorized body of the member state that issued the document;

     2) about the person to whom the document was issued;

     3) about the person(s) who will directly perform processing operations in the customs territory of the Union;

     4) about foreign goods and their processed products (name, code in accordance with the Commodity Nomenclature of foreign economic activity, quantity and cost). The legislation of the Member States on customs regulation may provide for the possibility of specifying the code of foreign goods and their processed products at the level of the commodity item of the Commodity Nomenclature of foreign economic activity, as well as the possibility of omitting the cost of goods and their processed products.;

     5) on goods of the Union in respect of which the legislation of the member States establishes the rates of export customs duties that ensure the technological process of processing foreign goods (name, code in accordance with the Commodity Nomenclature of foreign Economic Activity and quantity), if this is established by the legislation of the member State;

     6) documents confirming the right to own, use and (or) dispose of goods;

     7) the yield rates of processed products in quantitative and (or) percentage terms;

     8) on processing operations in the customs territory and the methods of their execution;

     9) on the methods of identification of foreign goods placed under the customs procedure of processing in the customs territory in their processed products;

     10) on waste and residues (name, code in accordance with the Commodity Nomenclature of foreign economic activity, quantity and cost). The legislation of the Member States on customs regulation may provide for the possibility of specifying the waste and residue code at the level of the commodity item of the Commodity Nomenclature of foreign economic activity, as well as the possibility of omitting the cost of such waste and residues.;

     11) the term of processing of goods in the customs territory of the Union;

     12) on the replacement of goods with equivalent goods, as defined in Article 172 of this Code, if such replacement is permitted;

     13) on the possibility of further commercial use of waste;

     14) about the customs authority (customs authorities), where it is supposed to place goods under the customs procedure of processing in the customs territory and the completion of this customs procedure.

     3. The term of processing of goods in the customs territory of the Union may not exceed 3 years or a longer period determined by the Commission for certain categories of goods.

     4. The term of processing of goods in the customs territory of the Union includes:

     1) the duration of the production process of goods processing;

     2) the time required for the actual export of processed products from the customs territory of the Union and the performance of customs operations related to the disposal of waste and residues of foreign goods.

5. The term of processing of goods in the customs territory of the Union is calculated from the date of placing the goods under the customs procedure of processing in the customs territory, and in the case of customs declaration of goods in several batches - from the date of placing the first batch of goods under the customs procedure of processing in the customs territory.

     6. The period of processing of goods in the customs territory of the Union may be extended within the period specified in paragraph 3 of this Article.

     7. The legislation of the Member States may establish additional information to be specified in the document on the conditions of processing of goods in the customs territory of the Union.

     8. The form of a document on the conditions of processing goods in the customs territory of the Union, the procedure for filling it out and the procedure for issuing such a document, making amendments (additions) to it, as well as revoking (canceling) it and (or) renewing its validity shall be established by the legislation of the Member States.

     9. If the goods declaration is used as a document on the conditions of processing of goods in the customs territory of the Union, information on the conditions of processing of goods in the customs territory of the Union shall be indicated by the declarant in the goods declaration.

Article 169. Yield rates of processed products

     1. The yield rate of processed products is understood as the quantity and (or) percentage of processed products resulting from processing operations in the customs territory of the Union of a certain number of foreign goods.

     2. If processing operations in the customs territory of the Union are carried out with respect to goods whose characteristics remain practically constant in accordance with established technical requirements and result in the production of processed products of unchanged quality, the authorized bodies of the Member States may establish standard standards for the yield of processed products.

Article 170. Waste generated as a result of processing operations in the customs territory of the Union and production losses

     1. Waste generated as a result of processing operations in the customs territory of the Union is subject to placement under the customs procedures provided for in this Code, except in cases when such waste is declared unsuitable for further commercial use in accordance with the legislation of the Member States or such waste is subject to burial, neutralization, disposal in accordance with the legislation of the Member States. or destroyed in any other way.

     2. Waste generated as a result of processing operations in the customs territory of the Union, when placed under the customs procedure chosen by the declarant, is considered to have been imported into the customs territory of the Union in this condition.

     3. The wastes specified in paragraph 1 of this Article, which are not subject to customs procedures, acquire the status of goods of the Union and are considered not to be under customs control from the date of their recognition as unsuitable for further commercial use in accordance with the legislation of the member States or from the date of submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or destruction generated waste in another way or the fact of their transfer for such operations.

     4. Foreign goods placed under the customs procedure of processing in the customs territory, irretrievably lost as a result of processing operations in the customs territory of the Union and recognized by the customs authorities as production losses, are not subject to placement under customs procedures upon completion of the customs procedure of processing in the customs territory.

Article 171. The remnants of foreign goods formed as a result of processing operations in the customs territory of the Union

     The remnants of foreign goods formed as a result of processing operations in the customs territory of the Union in accordance with the norms for the output of processed products are subject to placement under customs procedures in accordance with Article 173 of this Code.

Article 172. Replacement of foreign goods with equivalent goods

     1. With the permission of the customs authority, it is allowed to replace foreign goods placed under the customs procedure of processing in the customs territory or planned to be placed under the customs procedure of processing in the customs territory in accordance with the document on the conditions of processing of goods in the customs territory of the Union with goods of the Union, which in their description, quality and technical characteristics coincide with such foreign goods (hereinafter referred to as in this article - equivalent goods).

     In the case of importation into the customs territory of the Union for repair of defective parts, assemblies, and aggregates that were part of goods previously exported from the customs territory of the Union in accordance with the customs procedure for export, Union goods that, in their description, quality, and technical characteristics, match those imported into the customs territory of the Union of such parts, assemblies, aggregates are considered as equivalent goods without regard to their serviceability and/or deterioration.

     2. Processed products obtained as a result of processing operations in the customs territory of the Union of equivalent goods are considered as processed products of foreign goods in accordance with the provisions of this chapter.

     3. Equivalent goods acquire the status of foreign goods, and the goods replaced by them acquire the status of Union goods.

     4. If it is allowed to replace foreign goods with equivalent goods, the export from the customs territory of the Union of processed products obtained from equivalent goods is allowed before the import of foreign goods into the customs territory of the Union.

     5. The procedure and conditions for the replacement of foreign goods with equivalent goods shall be established by the legislation of the Member States on customs regulation.

Article 173. Completion, suspension and termination of the customs procedure of processing in the customs territory

     1. Prior to the expiration of the established period of validity of the customs procedure for processing in the customs territory, this customs procedure ends with the placement of goods obtained (formed) as a result of processing operations in the customs territory of the Union (processed products, waste, except for waste specified in paragraph 3 of Article 170 of this Code, and (or) residues), and (or) foreign goods placed under the customs procedure of processing in the customs territory and not subjected to processing operations in the customs territory of the Union, under the customs procedure of re-export.

     2. Before the expiration of the established period of validity of the customs procedure for processing in the customs territory, the operation of this customs procedure may be completed.:

     1) the placement of goods obtained (formed) as a result of processing operations in the customs territory of the Union (processed products, waste, with the exception of waste specified in paragraph 3 of Article 170 of this Code, and (or) residues), and (or) foreign goods placed under the customs procedure of processing in the customs territory and which have not undergone processing operations in the customs territory of the Union, under the customs procedure of release for domestic consumption or under another customs procedure applicable to foreign goods on the terms, provided for by this Code, with the exception of the customs procedure of customs transit, the customs procedure of temporary import (admission). At the same time, special, anti-dumping, countervailing duties are not paid for processed products and documents confirming compliance with internal market protection measures in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with article 50 of the Treaty on the Union are not required.;

     2) the resumption of the customs procedure of temporary importation (admission), which was suspended in accordance with paragraph 3 of Article 224 of this Code;

     3) recognition by the customs authorities, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss as a result of an accident or force majeure, or of the fact of irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage of goods obtained (formed) as a result of processing operations in the customs territory of the Union (processed products, waste and (or) residues), and (or) foreign goods, placed under the customs procedure of processing in the customs territory and not subjected to processing operations in the customs territory of the Union;

     4) recognition, in accordance with the legislation of the member States, of waste generated as a result of processing operations in the customs territory of the Union, unsuitable for their further commercial use, or submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or destruction of the generated waste in another way or the fact of their transfer for such operations;

     5) recognition by the customs authorities of a part of the foreign goods placed under the customs procedure of processing in the customs territory as production losses;

     6) the occurrence of circumstances determined by the Commission and (or) the legislation of the Member States on customs regulation, prior to which the goods are under customs control.

3. Before the expiration of the established period of validity of the customs procedure for processing in the customs territory, the operation of this customs procedure may be suspended in the case of placing goods placed under the customs procedure for processing in the customs territory and (or) products of their processing under the customs procedure of a customs warehouse or products of their processing under the customs procedure of temporary import (admission).

     4. Processed products can be placed under customs procedures in one or more batches.

     5. Upon expiration of the established period of validity of the customs procedure for processing in the customs territory, this customs procedure is terminated.

Article 174. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of processing in the customs territory, the deadline for their payment and calculation

     1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure of processing in the customs territory arises for the declarant from the moment of registration by the customs authority of the goods declaration, and in respect of goods declared for release prior to filing the goods declaration, for the person who submitted an application for the release of goods before the filing of a declaration for goods, - from the moment the customs authority registers the application for the release of goods until the filing of a declaration for goods.

     2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of processing in the customs territory is terminated by the declarant upon the occurrence of the following circumstances:

     1) termination of the customs procedure for processing in the customs territory in accordance with paragraph 1 and subitems 1, 2, 4-6 of paragraph 2 of Article 173 of this Code before the expiration of the customs procedure for processing in the customs territory established by the customs authority, including after the occurrence of the circumstances specified in subitems 1 and 2 of paragraph 4 this article;

     2) placing goods in respect of which the effect of the customs procedure for processing in the customs territory has been terminated, and (or) goods obtained (formed) as a result of processing operations in the customs territory of the Union within the framework of the application of such a customs procedure, the effect of which has been terminated, for temporary storage in accordance with paragraph 6 of Article 129 of this Code;

     3) placing goods in respect of which the effect of the customs procedure for processing in the customs territory has been terminated, and (or) goods obtained (formed) as a result of processing operations in the customs territory of the Union within the framework of the application of such a customs procedure, the effect of which has been terminated, under customs procedures in accordance with paragraph 7 of Article 129 of this Code;

     4) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this Article;

     5) recognition by the customs authority, in accordance with the legislation of the member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods placed under the customs procedure for processing in the customs territory, and (or) goods obtained (formed) as a result of processing operations in the customs territory as a result of an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in the following cases, when, prior to such destruction or irretrievable loss in accordance with this Code, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come in respect of these goods.;

     6) refusal to release goods in accordance with the customs procedure for processing in the customs territory - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of a declaration for goods or an application for the release of goods prior to filing a declaration for goods;

     7) revocation of the goods declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the goods declaration;

     8) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     9) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     10) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution upon the occurrence of the circumstances specified in paragraph 4 of this Article.

     4. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:

     1) in the case of transfer of foreign goods placed under the customs procedure for processing in the customs territory, before the completion of such customs procedure to a person(s) not specified in the document on the conditions of processing in the customs territory, the day of transfer of the goods, and if this day is not specified, the day of placing the goods under the customs procedure for processing in the customs territory. customs territory;

     2) in case of loss of foreign goods placed under the customs procedure of processing in the customs territory before the completion of such customs procedure, except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, - the day of loss of the goods, and if this day is not fixed, the day the goods are placed under the customs procedure of processing in the customs territory.;

     3) in case of non-completion of the customs procedure for processing in the customs territory before the expiration of the customs procedure for processing in the customs territory established by the customs authority, the date of expiration of the customs procedure for processing in the customs territory established by the customs authority.

     5. Upon the occurrence of the circumstances specified in paragraph 4 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if goods placed under the customs procedure of processing in the customs territory were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties, taxes.

     For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the declaration for goods submitted for placing goods under the customs procedure of processing in the customs territory are applied, and in respect of goods released before filing a declaration for goods, - on the day of registration by the customs authority of the application for the release of goods before filing the declaration for goods.

     6. Interest shall be payable on the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 5 of this Article, as if a deferral of their payment had been granted in respect of these amounts from the date of placing the goods under the customs procedure for processing in the customs territory to the date of expiry of the deadline for payment of import duties. customs duties, taxes, special, anti-dumping, countervailing duties. These percentages are accrued and paid in accordance with Article 60 of this Code.

     If the operation of the customs procedure for processing in the customs territory has been suspended in accordance with paragraph 3 of Article 173 of this Code, the interest provided for in this paragraph shall not be accrued or paid for the period of suspension of the customs procedure.

7. In case of termination of the customs procedure for processing in the customs territory, or placement for temporary storage in accordance with paragraph 6 of Article 129 of this Code of goods placed under the customs procedure for processing in the customs territory, and (or) goods obtained (formed) as a result of processing operations in the customs territory, or placement in accordance with paragraph 7 of Article 129 of this Code of such goods under the customs procedures provided for by this Code, or the detention of such goods by customs authorities in accordance with Chapter 51 of this Code after fulfilling the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties and (or) their recovery (in whole or in part) of the amounts of customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with the Legislation of the Russian Federation. in accordance with this Article, they are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.

Article 175. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of processed products when they are placed under the customs procedure of release for domestic consumption

     1. When processed products are placed under the customs procedure of release for domestic consumption, import customs duties, taxes, special, anti-dumping, countervailing duties are payable in the amount of import customs duties, taxes, special, anti-dumping, countervailing duties that would be payable as if foreign goods placed under the customs procedure of processing in the customs territory and used for the manufacture of processed products in accordance with the standards for the yield of processed products, they were placed under the customs procedure of release for domestic consumption.

     For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the declaration for goods submitted for placing goods under the customs procedure of processing in the customs territory are applied, and in respect of goods released before filing a declaration for goods, - on the day of registration by the customs authority of the application for the release of goods before filing the declaration for goods.

     If, for the calculation of customs duties and taxes, it is required to convert a foreign currency into the currency of a Member State, such recalculation shall be carried out at the exchange rate in effect on the day specified in the first paragraph of this paragraph.

     2. Interest shall be payable on the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 1 of this Article, as if a deferral of their payment had been granted in respect of these amounts from the date the goods were placed under the customs procedure for processing in the customs territory to the date of termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties. These percentages are accrued and paid in accordance with Article 60 of this Code.

     If the operation of the customs procedure for processing in the customs territory has been suspended in accordance with paragraph 3 of Article 173 of this Code, the interest provided for in this paragraph shall not be accrued or paid for the period of suspension of the customs procedure.

Chapter 25 Customs procedure for processing outside the customs territory

Article 176. Content and application of the customs procedure for processing outside the customs territory

     1. Customs procedure for processing outside the customs territory is a customs procedure applied to goods of the Union, according to which such goods are exported from the customs territory of the Union in order to obtain, as a result of processing operations outside the customs territory of the Union, processed products intended for subsequent import into the customs territory of the Union, without payment in respect of such goods of the Union export customs duties subject to the conditions of placing goods under this customs procedure and their use in accordance with such customs procedure.

     2. Goods placed under the customs procedure of processing outside the customs territory and actually exported from the customs territory of the Union lose the status of goods of the Union.

     3. It is allowed to apply the customs procedure of processing outside the customs territory:

     1) in respect of goods previously placed under the customs procedure for release for domestic consumption with the application of benefits for the payment of import customs duties and taxes, subject to restrictions on the use and (or) disposal of these goods, or parts of such goods, if such goods or parts thereof are exported from the customs territory of the Union for their repair and the moment they are placed under the customs procedure of processing outside the customs territory, they have the status of foreign goods;

     2) in respect of exported goods from the customs territory of the Union:

     goods placed under the customs procedure of temporary export in order to complete the customs procedure of temporary export in accordance with paragraph 2 of Article 231 of this Code;

     vehicles of international transportation in the case provided for in the first paragraph of paragraph 3 of Article 277 of this Code.

     4. The goods specified in subparagraph 2 of paragraph 3 of this Article are placed under the customs procedure of processing outside the customs territory without their importation into the customs territory of the Union.

     5. The Commission has the right to determine the list of goods for which the customs procedure of processing outside the customs territory is not applied.

Article 177. Conditions for placing goods under the customs procedure of processing outside the customs territory and their use in accordance with such customs procedure

     1. The conditions for placing goods under the customs procedure of processing outside the customs territory are:

     1) the availability of a document on the conditions of processing goods outside the customs territory of the Union, issued by the authorized body of the member State and containing the information specified in Article 181 of this Code. A declaration for goods may be used as such a document if the purpose of applying the customs procedure for processing outside the customs territory is to repair goods.;

     2) the possibility of identification by the customs authorities of goods of the Union placed under the customs procedure of processing outside the customs territory in their processed products, except in cases of replacement of processed products with equivalent foreign goods, as defined in Article 183 of this Code, in accordance with the specified Article of this Code;

     3) provision of security for the fulfillment of the obligation to pay export customs duties in accordance with Chapter 9 of this Code, except in cases where, in accordance with the legislation of the Member States, security for the fulfillment of the obligation to pay export customs duties is not provided;

     4) compliance with prohibitions and restrictions in accordance with Article 7 of this Code.

     2. The conditions for the use of goods in accordance with the customs procedure for processing outside the customs territory are:

     1) compliance with the established validity period of the customs procedure for processing outside the customs territory;

     2) compliance with the provisions of Article 179 of this Code when performing processing operations outside the customs territory of the Union with goods placed under the customs procedure of processing outside the customs territory.

     3. For the purposes of applying this chapter, identification by the customs authority of Union goods in their processed products is understood to mean the establishment by one of the methods defined in Article 180 of this Code that goods placed under the customs procedure of processing outside the customs territory of the Union were subjected to processing operations outside the customs territory of the Union in order to obtain processed products.

Article 178. Duration of the customs procedure for processing outside the customs territory

     1. The period of validity of the customs procedure for processing outside the customs territory is established on the basis of the period for processing goods outside the customs territory of the Union, as defined in the document on the conditions for processing goods outside the customs territory of the Union.

     2. The established period of validity of the customs procedure for processing outside the customs territory is extended at the request of a person when extending the period for processing goods outside the customs territory of the Union.

     3. The legislation of the Member States may provide that, if the period for processing goods outside the customs territory of the Union is extended, the established period of validity of the customs procedure for processing outside the customs territory may be extended no later than 10 working days after its expiration. If the validity period of the customs procedure for processing outside the customs territory established by the customs authority is extended, after its expiration, the validity of such customs procedure is resumed from the date of termination of this customs procedure.

Article 179. Processing operations outside the customs territory of the Union

     Processing operations outside the customs territory of the Union include:

     processing or processing of goods;

     manufacturing of goods, including assembly, assembly, disassembly and fitting;

     repair of goods, including their restoration, replacement of components, modernization.

Article 180. Identification of Union goods in their processed products

     In order to identify the Union's goods in their processed products, the following methods may be used::

affixing of seals, stamps, digital and other markings on the goods of the Union by the declarant, a person performing processing operations outside the customs territory of the Union, or customs officials;

     detailed description, photographing, and scale image of the Union's goods;

     comparison of pre-selected samples and (or) samples of Union goods and their processed products;

     the use of existing product labeling, including in the form of serial numbers;

     other methods that can be applied based on the nature of the goods and processing operations performed outside the customs territory of the Union, including by examining submitted documents containing detailed information on the use of Union goods in the technological process of processing operations outside the customs territory of the Union, as well as on the technology of production of processed products.

Article 181. Document on the conditions of processing goods outside the customs territory of the Union

     1. A document on the conditions of processing goods outside the customs territory of the Union, issued by an authorized body of a Member State, may be obtained by any person of the Member State in whose territory this document is issued.

     2. The document on the conditions of processing of goods outside the customs territory of the Union must contain the following information::

     1) about the authorized body of the member state that issued the document;

     2) about the person to whom the document was issued;

     3) about the person(s) who will directly perform processing operations outside the customs territory of the Union;

     4) about the goods of the Union and their processed products (name, code in accordance with the Commodity Nomenclature of foreign economic activity, quantity and cost). The legislation of the Member States on customs regulation may provide for the possibility of specifying the code of the goods of the Union and their processed products at the level of the commodity item of the Commodity Nomenclature of foreign economic activity.;

     5) documents confirming the right to own, use and (or) dispose of goods;

     6) the yield rates of processed products in quantitative and (or) percentage terms;

     7) on processing operations outside the customs territory of the Union and the methods of their implementation;

     8) on the methods of identification of Union goods placed under the customs procedure of processing outside the customs territory in their processed products;

     9) the period of processing of goods outside the customs territory of the Union;

     10) on the replacement of processed products with equivalent foreign goods, as defined in Article 183 of this Code, if such replacement is permitted.;

     11) about the customs authority (customs authorities) where it is supposed to place goods under the customs procedure of processing outside the customs territory and terminate this customs procedure.

     3. The period of processing of goods outside the customs territory of the Union may not exceed 2 years.

     4. The term of processing of goods outside the customs territory of the Union includes:

     1) the duration of the production process of goods processing;

     2) the time required for the actual importation of processed products into the customs territory of the Union and their placement under customs procedures that terminate the customs procedure for processing outside the customs territory.

     5. The term of processing of goods outside the customs territory of the Union is calculated from the date of placing the goods under the customs procedure of processing outside the customs territory, and in the case of customs declaration of goods in several batches - from the date of placing the first batch of goods under the customs procedure of processing outside the customs territory.

     6. The period for processing goods outside the customs territory of the Union may be extended within the period specified in paragraph 3 of this Article.

     7. The legislation of the Member States may establish additional information to be specified in the document on the conditions of processing goods outside the customs territory of the Union.

     8. The form of a document on the conditions of processing goods outside the customs territory of the Union, the procedure for filling it out and the procedure for issuing such a document, making amendments (additions) to it, as well as revoking (canceling) it and (or) renewing its validity shall be established by the legislation of the Member States.

     9. If the goods declaration is used as a document on the conditions of processing goods outside the customs territory of the Union, information on the conditions of processing goods outside the customs territory of the Union shall be indicated by the declarant in the goods declaration.

Article 182. Yield rates of processed products

     1. The yield rate of processed products is understood as the quantity and (or) percentage of processed products resulting from processing operations outside the customs territory of the Union of a certain number of Union goods.

     2. If processing operations outside the customs territory of the Union are carried out with respect to goods whose characteristics remain practically constant in accordance with established technical requirements and result in the production of processed products of unchanged quality, the authorized bodies of the Member States may establish standard standards for the yield of processed products.

Article 183. Replacement of processed products with equivalent foreign goods

     1. With the permission of the customs authority, it is allowed to replace processed products with foreign goods that match such processed products in their description, quality and technical characteristics (hereinafter referred to in this article as equivalent foreign goods) if the processing operation outside the customs territory of the Union is repair, as well as if processing operations outside the customs territory of the Union are carried out in relation to goods transported by pipeline transport.

     In the case of export from the customs territory of the Union for warranty repair of defective parts, assemblies, and assemblies that were part of goods previously imported into the customs territory of the Union and placed under the customs procedure for release for domestic consumption, foreign goods that match processed products in their description, quality, and technical characteristics are considered equivalent foreign goods without regard to their serviceability and/or deterioration.

     2. If it is allowed to replace processed products with equivalent foreign goods, the import of these equivalent foreign goods into the customs territory of the Union is allowed before the export of Union goods from the customs territory of the Union.

     3. The procedure and conditions for the replacement of processed products with equivalent foreign goods shall be established by the legislation of the Member States on customs regulation.

Article 184. Completion and termination of the customs procedure for processing outside the customs territory

     1. Prior to the expiration of the established period of validity of the customs procedure for processing outside the customs territory, the effect of this customs procedure is completed by placing processed products under the customs procedure for release for domestic consumption, and processed products that were exported from the customs territory of the Union for their gratuitous (warranty) repair under the customs procedure for reimportation, except for the case provided for in paragraph two of this the item.

     The effect of the customs procedure of processing outside the customs territory cannot be completed by placing processed products under the customs procedure of reimportation, if such processed products are products of the processing of goods, which, in accordance with the customs procedure of release for domestic consumption, took into account the presence of a defect (defects) that caused the gratuitous (warranty) repair of these goods.

     2. Prior to the expiration of the established period of validity of the customs procedure for processing outside the customs territory, the operation of this customs procedure may be completed.:

     1) placing goods placed under the customs procedure of processing outside the customs territory under the customs procedure of export, with the exception of the goods specified in subparagraph 2 of this paragraph, or the customs procedure of reimport;

     2) placing the goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code placed under the customs procedure of processing outside the customs territory, under the customs procedure of re-export;

     3) placing processed products under the customs procedure of export in the cases, on the terms and in the manner determined by the Commission.

     3. The operation of the customs procedure for processing outside the customs territory may not be completed by placing goods under the customs procedure for export, if the legislation of the Member States establishes that goods placed under the customs procedure for processing outside the customs territory and (or) their processed products are subject to mandatory return to the territory of this Member State.

     4. Processed products can be placed under customs procedures in one or more batches.

     5. Upon expiration of the established period of validity of the customs procedure for processing outside the customs territory, this customs procedure is terminated.

Article 185. The emergence and termination of the obligation to pay export customs duties in respect of goods of the Union placed (placed) under the customs procedure of processing outside the customs territory, the deadline for their payment and calculation

     1. The declarant shall be obliged to pay export customs duties in respect of goods of the Union placed under the customs procedure of processing outside the customs territory from the moment of registration of the goods declaration by the customs authority.

2. The obligation to pay export customs duties in respect of goods of the Union placed (placed) under the customs procedure of processing outside the customs territory is terminated by the declarant upon the occurrence of the following circumstances:

     1) termination of the customs procedure for processing outside the customs territory in accordance with Article 184 of this Code, including after the occurrence of the circumstances specified in subparagraph 1 of paragraph 4 of this Article;

     2) placing goods in respect of which the effect of the customs procedure for processing outside the customs territory has been terminated, and (or) goods obtained (formed) as a result of processing operations outside the customs territory of the Union within the framework of the application of such a customs procedure, the effect of which has been terminated, under customs procedures in accordance with paragraph 7 of Article 129 of this Code;

     3) fulfillment of the obligation to pay export customs duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this Article;

     4) refusal to release goods in accordance with the customs procedure for processing outside the customs territory - in respect of the obligation to pay export customs duties incurred during the registration of the goods declaration;

     5) revocation of the goods declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay export customs duties that arose during the registration of the goods declaration;

     6) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     7) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     8) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     3. The obligation to pay export customs duties in respect of goods of the Union placed under the customs procedure of processing outside the customs territory shall be fulfilled upon the occurrence of the circumstances specified in paragraph 4 of this Article.

     4. Upon the occurrence of the following circumstances, the deadline for payment of export customs duties is considered to be:

     1) in case of loss of the goods specified in paragraph 1 of this Article, before the completion of the customs procedure for processing outside the customs territory, the day of loss of such goods, and if this day is not fixed, the day the customs authority reveals the fact of loss of such goods.;

     2) in case of non-completion of the customs procedure for processing outside the customs territory in accordance with Article 184 of this Code - the expiration date of the customs procedure for processing outside the customs territory.

     5. Upon the occurrence of the circumstances specified in paragraph 4 of this Article, export customs duties shall be payable as if the goods of the Union placed under the customs procedure for processing outside the customs territory were placed under the customs procedure for export without the application of benefits for the payment of export customs duties.

     For the calculation of export customs duties, the rates of export customs duties effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of processing outside the customs territory are applied.

     6. Interest shall be payable on the amounts of export customs duties paid (collected) in accordance with paragraph 5 of this Article, as if a deferral of their payment had been granted in respect of these amounts, if this is established by the legislation of the Member State in whose territory the goods were placed under the customs procedure for processing outside the customs territory. These percentages are accrued and paid in accordance with the procedure established by the legislation of the Member States.

     7. In case of termination of the customs procedure for processing outside the customs territory or placing goods under the customs procedures provided for in this Code in accordance with paragraph 7 of Article 129 of this Code, or detention of goods by customs authorities in accordance with Chapter 51 of this Code after fulfilling the obligation to pay export customs duties and (or) their collection (in whole or in part) the amounts of export customs duties paid and (or) collected in accordance with this article, are subject to refund (offset) in accordance with Chapter 10 of this Code.

Article 186. Peculiarities of calculation and payment of import customs duties and taxes in respect of processed products when they are placed under the customs procedure of release for domestic consumption

     1. When processed products are placed under the customs procedure of release for domestic consumption, import customs duties are calculated based on the cost of processing operations outside the customs territory of the Union.

     2. The cost of processing operations outside the customs territory of the Union is defined as the sum of the actual costs incurred for:

     1) recycling (repair) operations;

     2) foreign goods used in the process of processing (repair), if they are not included in the costs of processing (repair) operations.

     3. If the value of processing operations outside the customs territory of the Union declared during the customs declaration of processed products is not documented or the submitted documents do not confirm the declared information about the cost of such operations, it is defined as the difference between the customs value of processed products and the value of goods placed under the customs procedure of processing outside the customs territory.

     4. If specific import customs duty rates are applied to processed products, the amount of import customs duties payable is determined as the product of the amount of import customs duty calculated at the specific rate for processed products by the ratio of the cost of processing operations outside the customs territory of the Union to the customs value of processed products, as if the processed products were placed under customs the release procedure for domestic consumption.

     5. When processed products are placed under the customs procedure of release for domestic consumption, taxes in respect of processed products are calculated in accordance with the legislation of the Member State in whose territory the processed products are placed under the customs procedure of release for domestic consumption.

     If the processing operation outside the customs territory of the Union was the repair of goods exported from the customs territory of the Union, excise taxes (excise tax or excise duty) they are not calculated or paid.

     6. When processed products are placed under the customs procedure of release for domestic consumption, import customs duties and taxes shall be payable in the amount of the amounts of import customs duties and taxes calculated in accordance with paragraphs 1-5 of this Article, unless otherwise specified in paragraph 7 of this Article.

     7. When processed products obtained as a result of processing operations outside the customs territory of the Union in respect of foreign goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code are placed under the customs procedure for release for domestic consumption, import customs duties and taxes calculated in accordance with paragraphs 1-5 of this Article shall not be paid, except for with the exception of cases when, in accordance with paragraph 11 of Article 136 of this Code, the deadline for payment of import customs duties and taxes applies to these foreign goods.

     The obligation to pay import customs duties and taxes in respect of processed products obtained as a result of processing operations outside the customs territory of the Union in respect of foreign goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code shall terminate upon termination of the obligation to pay import customs duties and taxes in respect of these foreign goods.

Article 187. Peculiarities of calculation and payment of export customs duties in respect of goods that have not undergone processing operations outside the customs territory of the Union and processed products when they are placed under the customs procedure of export

     1. When goods that have not undergone processing operations outside the customs territory of the Union are placed under the customs procedure of export, the export customs duty rates effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of processing outside the customs territory are applied for calculating export duties.

     If, for the calculation of export customs duties, it is required to convert a foreign currency into the currency of a Member State, such recalculation shall be carried out at the exchange rate in effect on the day specified in the first paragraph of this paragraph.

     2. Interest is payable on the amounts of export customs duties paid (collected) in respect of goods that have not undergone processing operations outside the customs territory of the Union, placed (placed) under the customs procedure of export, as if a deferral of their payment had been granted in respect of these amounts, if this is established by the legislation of the Member State in the territory of the Union. which goods were placed under the customs procedure of processing outside the customs territory. These percentages are accrued and paid in accordance with the procedure established by the legislation of the Member States.

3. The specifics of the calculation and payment of export customs duties and taxes in respect of processed products placed under the customs procedure for export in cases established in accordance with subparagraph 3 of paragraph 2 of Article 184 of this Code shall be determined by the Commission when establishing such cases.

Chapter 26 Customs procedure of processing for domestic consumption

Article 188. Content and application of the customs procedure of processing for domestic consumption

     1. The customs procedure of processing for domestic consumption is a customs procedure applied to foreign goods, according to which processing operations for domestic consumption are carried out with such goods in order to obtain their processed products intended for subsequent placement under the customs procedure of release for domestic consumption, without payment of import customs duties in respect of such foreign goods. compliance with the conditions for placing goods under this customs procedure and their use in accordance with such customs procedure.

     2. Goods placed under the customs procedure of processing for domestic consumption retain the status of foreign goods, while goods obtained (formed) as a result of processing operations for domestic consumption (processed products, waste and residues) acquire the status of foreign goods.

     3. The customs procedure for processing for domestic consumption applies to goods, the list of which is established by the legislation of the Member States.

Article 189. Conditions for placing goods under the customs procedure of processing for domestic consumption and their use in accordance with such customs procedure

     1. The conditions for placing goods under the customs procedure of processing for domestic consumption are:

     1) the availability of a document on the conditions of processing goods for domestic consumption, issued by the authorized body of the Member State and containing the information specified in Article 193 of this Code;

     2) the possibility of identification by the customs authorities of foreign goods placed under the customs procedure of processing for domestic consumption in their processed products;

     3) if, on the day of placing the goods under the customs procedure of processing for domestic consumption, the amounts of import customs duties calculated in respect of processed products, as if they were placed under the customs procedure of release for domestic consumption upon their import into the customs territory of the Union, taking into account the yield rates of processed products contained in the document on the conditions of processing of goods for for domestic consumption, less than the amount of import customs duties calculated in respect of goods placed under the customs procedure of processing for domestic consumption, as if such goods were placed under the customs procedure of release for domestic consumption;

     4) the impossibility of restoring processed products to their original state in an economically advantageous way;

     5) payment of special, anti-dumping, countervailing duties;

     6) payment of taxes if tax benefits are not provided;

     7) compliance with internal market protection measures established in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union;

     8) compliance with prohibitions and restrictions in accordance with Article 7 of this Code.

     2. The conditions of use of goods in accordance with the customs procedure of processing for domestic consumption are:

     1) compliance with the established validity period of the customs procedure for processing for domestic consumption;

     2) compliance with the provisions of Article 191 of this Code when performing operations with goods placed under the customs procedure of processing for domestic consumption;

     3) the finding of goods placed under the customs procedure of processing for domestic consumption by the persons specified in the document on the conditions of processing goods for domestic consumption, and the use of such goods for the processing of goods by these persons.

     3. For the purposes of applying this chapter, identification by the customs authority of foreign goods in their processed products means the establishment by one of the methods defined in Article 192 of this Code that goods placed under the customs procedure of processing for domestic consumption were subjected to processing operations for domestic consumption in order to obtain processed products.

Article 190. The validity period of the customs procedure for processing for domestic consumption

     1. The period of validity of the customs procedure of processing for domestic consumption is established on the basis of the period of processing of goods for domestic consumption, defined in the document on the conditions of processing of goods for domestic consumption.

     2. The established period of validity of the customs procedure for processing for domestic consumption is extended at the request of the person when extending the period of processing of goods for domestic consumption.

     3. The legislation of the Member States may provide that, when extending the period of processing of goods for domestic consumption, the established period of validity of the customs procedure for processing for domestic consumption may be extended no later than 10 working days after its expiration. Upon extension of the validity period of the customs procedure for processing for domestic consumption established by the customs authority, after its expiration, the validity of such customs procedure is resumed from the date of termination of this customs procedure.

Article 191. Processing operations for domestic consumption

     1. Processing operations for domestic consumption include:

     1) processing or processing of goods;

     2) manufacture of goods, including assembly, assembly, disassembly and fitting.

     2. Processing operations for domestic consumption do not include:

     1) operations to ensure the safety of goods in preparation for sale and transportation (transportation), including packaging, packaging and sorting of goods, in which the goods do not lose their individual characteristics;

     2) obtaining offspring, raising and fattening animals, including birds, fish, as well as the cultivation of crustaceans and mollusks;

     3) cultivation of trees and other plants;

     4) copying and reproduction of information, audio and video recordings on any type of media;

     5) other operations determined by the Commission.

     3. When processing operations for domestic consumption, the use of Union goods is permitted.

Article 192. Identification of foreign goods in their processed products

     The following methods can be used to identify foreign goods in their processed products:

     affixing of seals, stamps, digital and other markings on foreign goods by the declarant, the person performing processing operations, or customs officials;

     detailed description, photographing, and scale image of foreign goods;

     comparison of pre-selected samples and (or) samples of foreign goods and their processed products;

     the use of existing product labeling, including in the form of serial numbers;

     other methods that can be applied based on the nature of the goods and processing operations performed for domestic consumption, including by examining submitted documents containing detailed information on the use of foreign goods in the technological process of processing operations for domestic consumption, as well as on the technology of production of processed products, or by conducting customs control during the time of processing operations for domestic consumption.

Article 193. A document on the conditions of processing goods for domestic consumption

     1. A document on the conditions of processing goods for domestic consumption, issued by an authorized body of a Member State, may be obtained by any person of the Member State in whose territory this document is issued, including those who do not directly process goods.

     2. The document on the conditions of processing of goods for domestic consumption must contain the following information::

     1) about the authorized body of the member state that issued the document;

     2) about the person to whom the document was issued;

     3) about the person(s) who will directly perform processing operations for domestic consumption;

     4) about foreign goods and their processed products (name, code in accordance with the Commodity Nomenclature of foreign economic activity, quantity and cost). The legislation of the Member States on customs regulation may provide for the possibility of specifying the code of foreign goods and their processed products at the level of the commodity item of the Commodity Nomenclature of foreign economic activity, as well as the possibility of omitting the cost of goods and their processed products.;

     5) documents confirming the right to own, use and (or) dispose of goods;

     6) the yield rates of processed products in quantitative and (or) percentage terms;

     7) on processing operations for domestic consumption and the methods of their implementation;

     8) on the methods of identification of foreign goods placed under the customs procedure of processing for domestic consumption in their processed products;

9) on waste and residues (name, code in accordance with the Commodity Nomenclature of foreign economic activity, quantity and cost). The legislation of the Member States on customs regulation may provide for the possibility of specifying the waste and residue code at the level of the commodity item of the Commodity Nomenclature of foreign economic activity, as well as the possibility of omitting the cost of such waste and residues.;

     10) the period of processing of goods for domestic consumption;

     11) on the possibility of further commercial use of waste;

     12) about the customs authority (customs authorities) where it is supposed to place goods under the customs procedure of processing for domestic consumption and the completion of this customs procedure.;

     13) about the impossibility of restoring processed products to their original state in an economically advantageous way.

     3. The period of processing of goods for domestic consumption may not exceed 1 year or a longer period determined by the Commission for certain categories of goods.

     4. The processing period of goods for domestic consumption includes:

     1) the duration of the production process of goods processing;

     2) the time required to place processed products under the customs procedure of release for domestic consumption.

     5. The term of processing of goods for domestic consumption is calculated from the date of placing the goods under the customs procedure of processing for domestic consumption, and in the case of customs declaration of goods in several batches - from the date of placing the first batch of goods under the customs procedure of processing for domestic consumption.

     6. The period of processing of goods for domestic consumption may be extended within the period specified in paragraph 3 of this Article.

     7. The legislation of the Member States may establish additional information to be specified in the document on the conditions of processing of goods for domestic consumption.

     8. The form of a document on the conditions of processing goods for domestic consumption, the procedure for filling it out and the procedure for issuing such a document, making amendments (additions) to it, as well as revoking (canceling) it and (or) renewing its validity shall be established by the legislation of the Member States.

Article 194. Norms of output of processed products

     1. The yield rate of processed products is understood as the quantity and (or) percentage of processed products resulting from processing operations for domestic consumption of a certain number of foreign goods.

     2. If processing operations for domestic consumption are carried out with respect to goods whose characteristics remain practically constant in accordance with established technical requirements and result in the production of processed products of unchanged quality, the authorized bodies of the Member States may establish standard standards for the yield of processed products.

Article 195. Waste generated as a result of processing operations for domestic consumption and production losses

     1. Waste generated as a result of processing operations for domestic consumption is subject to placement under the customs procedures provided for in this Code, except in cases when such waste is declared unsuitable for further commercial use in accordance with the legislation of the Member States, or such waste is subject to burial, neutralization, disposal or disposal in accordance with the legislation of the Member States. to be destroyed in another way.

     2. Waste generated as a result of processing operations for domestic consumption, when placed under the customs procedure chosen by the declarant, is considered to have been imported into the customs territory of the Union in this condition.

     3. The wastes specified in paragraph 1 of this Article, which are not subject to customs procedures, acquire the status of goods of the Union and are considered not to be under customs control from the date of their recognition as unsuitable for further commercial use in accordance with the legislation of the member States or from the date of submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or destruction generated waste in another way or the fact of their transfer for such operations.

     4. Foreign goods placed under the customs procedure of processing for domestic consumption, irretrievably lost as a result of processing operations for domestic consumption and recognized by the customs authorities as production losses, are not subject to placement under customs procedures upon completion of the customs procedure of processing for domestic consumption.

Article 196. The remnants of foreign goods formed as a result of processing operations for domestic consumption

     The remnants of foreign goods formed as a result of processing operations for domestic consumption in accordance with the norms for the yield of processed products are subject to placement under customs procedures in accordance with Article 197 of this Code.

Article 197. Completion, suspension and termination of the customs procedure of processing for domestic consumption

     1. Prior to the expiration of the established period of validity of the customs procedure for processing for domestic consumption, this customs procedure ends with the placement of goods obtained (formed) as a result of processing operations for domestic consumption (processed products, waste, except for waste specified in paragraph 3 of Article 195 of this Code, and (or) residues), and (or) foreign goods placed under the customs procedure of processing for domestic consumption and not subjected to processing operations for domestic consumption, under the customs procedure of release for domestic consumption. At the same time, no special, anti-dumping, countervailing duties are paid for processed products and confirmation of compliance with internal market protection measures in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with article 50 of the Treaty on the Union is not required.

     2. Before the expiration of the established period of validity of the customs procedure for processing for domestic consumption, the operation of this customs procedure may be completed.:

     1) placing foreign goods placed under the customs procedure of processing for domestic consumption and not subjected to processing operations for domestic consumption, waste, with the exception of waste specified in paragraph 3 of Article 195 of this Code, and (or) residues resulting from processing operations for domestic consumption, under another customs procedure, applicable to foreign goods, under the conditions stipulated by this Code, with the exception of the customs procedure of customs transit;

     2) recognition by the customs authorities, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss as a result of an accident or force majeure, or of the fact of irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage of goods obtained (formed) as a result of processing operations for domestic consumption (processed products, waste and (or) residues), and (or) foreign goods, placed under the customs procedure of processing for domestic consumption and not subjected to processing operations for domestic consumption;

     3) recognition, in accordance with the legislation of the member States, of waste generated as a result of processing operations for domestic consumption, unsuitable for their further commercial use or submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or destruction of the generated waste in another way or the fact of their transfer for such operations;

     4) recognition by the customs authorities of a part of the foreign goods placed under the customs procedure of processing for domestic consumption as production losses;

     5) the occurrence of circumstances determined by the Commission and (or) the legislation of the Member States on customs regulation, prior to which the goods are under customs control.

     3. Prior to the expiration of the established period of validity of the customs procedure for processing for domestic consumption, this customs procedure may be suspended if goods placed under the customs procedure for processing for domestic consumption and (or) their processed products are placed under the customs procedure of a customs warehouse.

     4. Upon expiration of the established period of validity of the customs procedure for processing for domestic consumption, this customs procedure is terminated.

Article 198. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of processing for domestic consumption, the deadline for their payment and calculation

1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure of processing for domestic consumption arises for the declarant from the moment of registration by the customs authority of the goods declaration, and in respect of goods declared for release before the filing of the goods declaration, the person who submitted an application for the release of goods prior to the filing of a declaration for goods, - from the moment of registration by the customs authority of the application for the release of goods until the filing of a declaration for goods.

     2. The obligation to pay import customs duties in respect of goods placed (placed) under the customs procedure of processing for domestic consumption is terminated by the declarant upon the occurrence of the following circumstances:

     1) completion of the customs procedure for processing for domestic consumption in accordance with paragraph 1 and subitems 1, 3-5 of paragraph 2 of Article 197 of this Code, including after the occurrence of the circumstances specified in subitems 1 and 2 of paragraph 6 of this Article;

     2) placing goods in respect of which the effect of the customs procedure for processing for domestic consumption has been terminated, and (or) goods obtained (formed) as a result of processing operations for domestic consumption within the framework of the application of such a customs procedure, the effect of which has been terminated, for temporary storage in accordance with paragraph 6 of Article 129 of this Code;

     3) placing goods in respect of which the effect of the customs procedure for processing for domestic consumption has been terminated, and (or) goods obtained (formed) as a result of processing operations for domestic consumption within the framework of the application of such a customs procedure, the effect of which has been terminated, under customs procedures in accordance with paragraph 7 of Article 129 of this Code;

     4) fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 7 of this Article;

     5) recognition by the customs authority, in accordance with the legislation of the member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods placed under the customs procedure for processing in the customs territory, and (or) goods obtained (formed) as a result of processing operations for domestic consumption, as a result of an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in the following cases, when, prior to such destruction or irretrievable loss in accordance with this Code, the deadline for payment of import customs duties has arrived in respect of these goods;

     6) refusal to release goods in accordance with the customs procedure for processing outside the customs territory - in respect of the obligation to pay import customs duties that arose during the registration of a declaration of goods or an application for the release of goods prior to filing a declaration of goods;

     7) revocation of the declaration of goods in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties that arose during the registration of the declaration of goods;

     8) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     9) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     10) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     3. The obligation to pay taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure of processing for domestic consumption, unless otherwise established by paragraph 4 of this Article, shall be terminated by the declarant upon the occurrence of circumstances.:

     1) fulfillment of the obligation to pay taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 13 of this Article;

     2) recognition by the customs authority, in accordance with the legislation of the member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods placed under the customs procedure of processing in the customs territory as a result of an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in the following cases:, when, prior to such destruction or irretrievable loss in accordance with this Code, the deadline for payment of taxes, special, anti-dumping, countervailing duties has come in respect of these goods.;

     3) refusal to release goods in accordance with the customs procedure of processing for domestic consumption - in respect of the obligation to pay taxes, special, anti-dumping, countervailing duties incurred during the registration of a declaration of goods or an application for the release of goods prior to filing a declaration of goods;

     4) revocation of the goods declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay taxes, special, anti-dumping, countervailing duties incurred during the registration of the goods declaration;

     5) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     6) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     7) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     4. In respect of goods placed under the customs procedure of processing for domestic consumption, the release of which was made before the filing of a declaration for goods, the obligation to pay taxes, special, anti-dumping, countervailing duties is terminated by the declarant upon the occurrence of the following circumstances:

     1) fulfillment of the obligation to pay taxes, special, anti-dumping, countervailing duties, as well as sending an electronic document by the customs authority or affixing appropriate marks by the customs authority specified in paragraph 17 of Article 120 of this Code;

     2) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State.

     5. The obligation to pay import customs duties in respect of goods placed under the customs procedure of processing for domestic consumption is subject to fulfillment upon the occurrence of the circumstances specified in paragraph 6 of this Article.

     6. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties is considered to be:

     1) in the case of transfer of foreign goods before the completion of the customs procedure for processing for domestic consumption to a person(s) not specified in the document on the conditions of processing of goods for domestic consumption, the day of transfer of the goods, and if this day is not specified, the day of placing the goods under the customs procedure for processing for domestic consumption.;

     2) in case of loss of goods obtained (formed) as a result of processing operations for domestic consumption, and (or) foreign goods placed under the customs procedure for processing for domestic consumption, before the completion of the customs procedure for processing for domestic consumption, except for destruction and (or) irretrievable loss due to an accident or force majeure strength or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, - the day of loss of the goods, and if this day is not fixed, the day the goods are placed under the customs procedure of processing for domestic consumption.;

     3) in case of non-completion of the customs procedure of processing for domestic consumption in accordance with Article 197 of this Code - the expiration date of the customs procedure of processing for domestic consumption, established by the customs authority.

     7. Upon the occurrence of the circumstances specified in paragraph 6 of this Article, import customs duties shall be payable as if goods placed under the customs procedure of processing for domestic consumption were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties.

     For the calculation of import customs duties, the rates of import customs duties effective on the day of registration by the customs authority of the declaration for goods submitted for placing goods under the customs procedure of processing for domestic consumption are applied, and in respect of goods released before the filing of the declaration for goods - on the day of registration by the customs authority of the application for the release of goods before the filing of the declaration for goods.

8. Interest shall be payable on the amounts of import customs duties paid (collected) in accordance with paragraph 7 of this Article, as if a deferral of their payment had been granted in respect of these amounts from the date of placing the goods under the customs procedure for processing for domestic consumption until the date of expiry of the deadline for payment of import customs duties. These percentages are accrued and paid in accordance with Article 60 of this Code.

     If the operation of the customs procedure for processing for domestic consumption has been suspended in accordance with paragraph 3 of Article 197 of this Code, the interest provided for in this paragraph shall not be accrued or paid for the period of suspension of the customs procedure.

     9. In case of termination of the customs procedure of processing for domestic consumption, or placement for temporary storage in accordance with paragraph 6 of Article 129 of this Code of goods placed under the customs procedure of processing for domestic consumption, and (or) goods obtained (formed) as a result of processing operations for domestic consumption, or placement in accordance with paragraph paragraph 7 of Article 129 of this Code of such goods under the customs procedures provided for by this Code, or the detention of such goods by the customs authorities in accordance with Chapter 51 of this Code after fulfilling the obligation to pay import customs duties and (or) collecting them (in whole or in part), the amounts of import customs duties paid and (or) collected in accordance with this Article shall be refunded (offset) in accordance with Chapter 10 of this Code. The Code.

     10. With respect to goods placed under the customs procedure of processing for domestic consumption, with the exception of goods declared for release prior to filing a declaration for goods, the obligation to pay taxes, special, anti-dumping, countervailing duties is subject to execution (taxes, special, anti-dumping, countervailing duties are payable) before the release of goods in accordance with the customs procedure of processing for domestic consumption.

     11. In respect of goods placed under the customs procedure of processing for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the goods declaration was filed no later than the deadline specified in paragraph 16 of Article 120 of this Code, and in respect of goods the declarant of which is an authorized economic operator, - no later than the deadline specified in paragraph 4 of Article 441 of this Code, the obligation to pay taxes, special, anti-dumping, countervailing duties is subject to execution (taxes, special, anti-dumping, countervailing duties are payable) before filing a declaration for goods.

     12. In respect of goods placed under the customs procedure of processing for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the goods declaration was not filed before the expiration of the period specified in paragraph 16 of Article 120 of this Code, and in respect of goods the declarant of which is an authorized economic operator, - before the expiration of the period specified in paragraph 4 of Article 441 of this Code, the deadline for payment of taxes, special, anti-dumping, countervailing duties is the last day of the period specified in paragraph 16 of Article 120 of this Code, and in respect of goods of which the authorized economic operator is the declarant, the last day of the period specified in paragraph 4 of Article 441 of this Code.

     13. In respect of the goods specified in paragraphs 10 and 11 of this Article, taxes, special, anti-dumping, countervailing duties shall be payable in the amount calculated in accordance with this Code in the goods declaration, taking into account the specifics provided for in Chapter 12 of this Code.

     14. In respect of the goods specified in paragraph 12 of this article, the basis for calculating taxes, special, anti-dumping, countervailing duties payable shall be determined on the basis of the information specified in the application for the release of goods and documents submitted jointly with such application.

     If the product codes in accordance with the Commodity Nomenclature of foreign Economic Activity are defined at the grouping level with fewer than 10 characters:

     for the calculation of taxes, the highest of the value-added tax rates, the highest of the excise tax rates (excise tax or excise duty) corresponding to goods included in such a grouping, for which the highest of the customs duty rates is established, is applied.;

     For the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping shall be applied, taking into account paragraph five of this paragraph.

     Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary for the determination of these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or products included in the grouping, if the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than 10 characters.

     If, in respect of the goods specified in paragraph 12 of this article, a goods declaration is subsequently filed, taxes, special, anti-dumping, countervailing duties shall be paid in the amount of the amounts calculated in accordance with this Code in the goods declaration, based on the information specified in the goods declaration. The refund (offset) of excessively paid and (or) excessively collected amounts of taxes, special, anti-dumping, countervailing duties is carried out in accordance with Chapter 10 and Article 76 of this Code.

Article 199. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of processed products when they are placed under the customs procedure of release for domestic consumption

     1. When processed products are placed under the customs procedure of release for domestic consumption, import customs duties shall be calculated in respect of processed products and paid in accordance with Article 136 of this Code.

     2. When processed products are placed under the customs procedure of release for domestic consumption, the declarant has no obligation to pay taxes, special, anti-dumping, countervailing duties.

Article 200. Peculiarities of payment of taxes, special, anti-dumping, countervailing duties in respect of foreign goods that have not undergone processing operations, residues and waste generated as a result of processing operations for domestic consumption, when they are placed under the customs procedure for release for domestic consumption

     When placing foreign goods that have not undergone processing operations, as well as residues and waste generated as a result of processing operations for domestic consumption, under the customs procedure for release for domestic consumption, the declarant does not have an obligation to pay taxes, special, anti-dumping, countervailing duties.

Chapter 27 Customs procedure of the free customs zone

Article 201. Content and application of the customs procedure of the free customs zone

     1. The customs procedure of a free customs zone is a customs procedure applied to foreign goods and goods of the Union, according to which such goods are placed and used within the territory of the FEZ or its part without payment of customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing goods under this customs procedure and their to be used in accordance with such customs procedure.

     2. Goods intended for placement and (or) use by residents (participants, subjects) of the FEZ on the territory of the FEZ for the purpose of carrying out entrepreneurial and other activities by residents (participants, subjects) of the FEZ in accordance with the agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on conditions of activity in the FEZ, investment declaration, business program), unless otherwise established by the legislation of the Member state in relation to goods, placed under the customs procedure of a free customs zone for placement and (or) use on the territories of individual FEZs established on the territory of such a Member State.

     3. The goods specified in paragraph 2 of this Article, which are goods of the Union, with the exception of those imported for placement and (or) use on the territory of a port FEZ or logistics FEZ, are placed under the customs procedure of a free customs zone at the choice of a resident (participant, subject) of the FEZ, if the legislation of the member state on whose territory the FEZ is established, It has not been established that these Union goods are subject to mandatory placement under the customs procedure of the free customs zone.

4. Goods intended for placement on the territory of a port FEZ or logistics FEZ by persons who are not residents (participants, subjects) of a port FEZ or logistics FEZ and who have concluded an agreement with residents (participants, subjects) of a port FEZ or logistics FEZ on the provision of services for the warehousing (storage) of goods, loading and unloading of goods are placed under the customs procedure of a free customs zone. (unloading) of goods and other cargo operations related to storage, as well as ensuring the safety of goods and preparing goods for transportation (transportation), including batch crushing, the formation of shipments, sorting, packaging, repackaging, labeling (hereinafter referred to in this chapter as the service agreement), provided that the operations performed with goods in the provision of such services do not change the characteristics of the goods associated with changing the code in accordance with the Commodity Nomenclature of foreign economic activity.

     5. With respect to goods of the Union located on the territory of the FEZ and not placed under the customs procedure of the free customs zone, any operations may be performed, including those provided for in paragraph 1 of Article 205 of this Code.

     6. Vehicles transporting goods, passengers and (or) baggage to the territory of a FEZ and (or) transporting goods from the territory of such a FEZ, as well as supplies on such vehicles, shall not be placed under the customs procedure of a free customs zone.

     7. Foreign goods placed under the customs procedure of the free customs zone retain the status of foreign goods, and Union goods placed under the customs procedure of the free customs zone retain the status of Union goods.

     8. Goods manufactured (obtained) from Union goods placed under the customs procedure of the free customs zone, as well as goods manufactured (obtained) from Union goods placed under the customs procedure of the free customs zone, and Union goods not placed under the customs procedure of the free customs zone, acquire the status of Union goods.

     9. Goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone, and goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone, and goods of the Union (hereinafter in this chapter - goods made (obtained) from foreign goods placed under the customs procedure free customs zone), acquire the status of foreign goods subject to the second paragraph of this paragraph.

     If goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone are exported from the customs territory of the Union, the status of such goods shall be determined in accordance with Article 210 of this Code.

     10. If the goods located on the territory of the FEZ cannot be identified by the customs authority as goods that were on the territory of the FEZ before its creation, or as goods imported into the territory of the FEZ or manufactured (received) on the territory of the FEZ, then such goods for the purposes of their export from the territory of the FEZ outside the customs territory of the Union are considered as goods of the Union, and for other purposes - as foreign goods imported into the customs territory of the Union.

     11. When goods specified in paragraph 10 of this Article, previously exported from the territory of the FEZ outside the customs territory of the Union, are imported into the customs territory of the Union, the customs procedure of reimportation is not applied to such goods.

     12. Foreign goods subject to internal market protection measures placed under the customs procedure of a free customs zone must be identified in goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone in order to export such goods from the territory of the FEZ to the rest of the customs territory of the Union.

     If foreign goods subject to internal market protection measures placed under the customs procedure of a free customs zone are used to manufacture goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone, but cannot be identified in such goods, goods made (obtained) from such Foreign goods placed under the customs procedure of the free customs zone must be exported from the customs territory of the Union.

     13. The Commission has the right to determine the list of goods and (or) categories of goods that are not subject to placement under the customs procedure of the free customs zone.

     In accordance with the legislation of the Member States, a list of goods and (or) categories of goods that are not subject to placement under the customs procedure of a free customs zone in FEZs established (being created) in the territories of these States may be established.

     14. Parts, assemblies, and aggregates that can be identified by the customs authority as being part of goods placed under the customs procedure of a free customs zone shall be considered for the purpose of their export from the territory of the FEZ as goods placed under the customs procedure of a free customs zone, and the provisions of this Code shall apply to them.

     15. The legislation of a member State may establish that paragraph 3 of Article 205, subitems 1 and 2 of paragraph 1 of Article 207 of this Code do not apply to FEZs, the limits of which fully or partially coincide with the sections of the customs border of the Union established on the territory of such a member State.

Article 202. Conditions for placing goods under the customs procedure of a free customs zone and their use in accordance with such a customs procedure

     1. The conditions for placing goods under the customs procedure of a free customs zone are:

     1) the goods are intended for placement and (or) use by residents (participants, subjects) of the FEZ on the territory of the FEZ in order for residents (participants, subjects) of the FEZ to carry out entrepreneurial and other activities in accordance with the agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program), unless otherwise established by the legislation of a Member State in accordance with paragraph 2 of Article 201 of this Code for the placement and (or) use on the territories of individual FEZs established on the territory of such a Member State.;

     2) goods are intended to be placed on the territory of a port FEZ or logistics FEZ by persons who are not residents (participants, subjects) of a port FEZ or logistics FEZ and who have concluded a service agreement with residents (participants, subjects) of a port FEZ or logistics FEZ, provided that transactions performed with goods in the provision of such services, do not change the characteristics of goods related to changing the code in accordance with the Commodity Nomenclature of foreign economic activity;

     3) compliance with prohibitions and restrictions on foreign goods in accordance with Article 7 of this Code.

     2. The declarants of goods placed under the customs procedure of a free customs zone may be persons who are residents (participants, subjects) of the FEZ on the territory of which these goods will be located, and in the cases provided for in paragraphs 3 and 4 of this Article, also other persons specified in paragraph 3 of this Article or determined by the Commission in accordance with in accordance with paragraph 4 of this article.

     3. The declarants of the goods specified in subparagraph 2 of paragraph 1 of this Article, imported into the territory of a port FEZ or logistics FEZ or exported from the territory of a port FEZ or logistics FEZ to the rest of the customs territory of the Union or beyond, may be the persons specified in subparagraph 1 and paragraph three of subparagraph 2 of paragraph 1 of Article 83 of this Code, based on a service agreement.

     4. The Commission has the right to identify persons of the member states who are not residents (participants, subjects) of the FEZ, and cases when these persons may act as declarants of goods placed under the customs procedure of the free customs zone.

     5. The conditions for the use of goods in accordance with the customs procedure of the free customs zone are:

     1) placement and presence of goods placed under the customs procedure of a free customs zone on the territory of the FEZ during the period of operation of the FEZ or the period of application of the customs procedure of a free customs zone on the territory of the FEZ or until the person loses the status of a resident (participant, subject) of the FEZ, subject to paragraph 4 of Article 205 of this Code;

     2) the use of goods placed under the customs procedure of the free customs zone on the territory of the FEZ in accordance with:

     an agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program) or the objectives established by the legislation of the member state in accordance with paragraph 2 of Article 201 of this Code;

     a service agreement concluded between a person who is not a resident (participant, subject) of a port FEZ or logistics FEZ and a resident (participant, subject) of a port FEZ or logistics FEZ, if the goods are placed under the customs procedure of a free customs zone on the territory of a port FEZ or logistics FEZ for the provision of such services;

     3) the placement and use of goods placed under the customs procedure of the free customs zone on the territory of the FEZ, carried out by:

     the declarant of such goods or other persons defined by this Code or determined by the legislation of the Member States in accordance with this Code;

a resident (participant, subject) of a port FEZ or logistics FEZ, if he stores goods under a service agreement and is not a declarant of such goods.;

     4) the commission of actions in respect of goods placed under the customs procedure of the free customs zone in accordance with Article 205 of this Code.

     6. Upon termination of the operation of the FEZ or the decision to terminate the application of the customs procedure of the free customs zone on the territory of the FEZ, or upon loss of the status of a resident (participant, subject) of the FEZ, the conditions for the use of goods in accordance with the customs procedure of the free customs zone, as defined in paragraph 5 of this Article, must be observed until the completion or termination of this customs procedure in accordance with in accordance with paragraphs 3 and 4 of Article 207 of this Code.

     7. If a resident (participant, subject) of a port FEZ or logistics FEZ carries out storage of goods under a service agreement, of which he is not a declarant, he is obliged to comply with the conditions of use of goods in accordance with the customs procedure of the free customs zone.

Article 203. The territory of the FEZ and customs operations performed on the territory of the FEZ

     1. The territory of the FEZ is a customs control zone.

     The legislation of a Member State may determine that the territories of individual FEZs established on the territory of such a Member State are not customs control zones.

     2. The territory of the FEZ should be equipped for the purpose of customs control.

     The requirements for the arrangement of the territory of the FEZ, including the requirements for fencing and equipping the perimeter of such territory with a video surveillance system, are established in accordance with the legislation of the member States.

     Ensuring the security regime on the territory of the FEZ, including determining the procedure for access of persons to such territory, is carried out in accordance with the legislation of the member States.

     3. Customs operations in respect of goods placed on the territory of the FEZ shall be carried out in accordance with this Code, taking into account the specifics provided for in this Article.

     4. The import of goods into the territory of the FEZ, with the exception of the port FEZ and logistics FEZ, is carried out with the notification of the customs authority of such import, and the export of goods from the territory of the FEZ is carried out with the permission of the customs authority.

     The import of goods into the territory of the port FEZ or logistics FEZ is carried out with the permission of the customs authority.

     The legislation of the Member States on customs regulation may establish the procedure for filing the said notification and issuing the said permits, as well as the forms of such notifications and permits.

     Upon departure from the territory of a port FEZ or logistics FEZ of goods placed outside the territories of such FEZs under the customs procedure of export, customs procedure of re-export, customs procedure of processing outside the customs territory, customs procedure of temporary export, special customs procedure, the resident (participant, subject) of the port FEZ or logistics FEZ submits to the customs authority transport (transportation) documents confirming that the place of unloading (port, airport) is a place located outside the customs territory of the Union.

     The legislation of the Member States on customs regulation may establish a procedure other than that provided for in this paragraph for the import of goods into the territory of the FEZ and the export of goods from the territory of the FEZ.

     5. When imported into the territory of a port FEZ or logistics FEZ, in respect of goods not subject to customs declaration in accordance with paragraph 4 of Article 204 of this Code, only customs operations related to the arrival of goods into the customs territory of the Union provided for in paragraphs 1-5 of Article 88 of this Code are performed.

     6. The customs authorities have the right to identify goods imported into the territory of the FEZ. The procedure for the customs authority to identify goods imported into the territory of the FEZ is established in accordance with the legislation of the Member States on customs regulation.

     7. The declarant keeps records of goods placed under the customs procedure of the free customs zone and goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, and submits reports on such goods to the customs authority of the member state in whose territory the FEZ is established.

     Any changes that occur with goods placed under the customs procedure of the free customs zone are subject to reflection in accounting documents.

     The procedure for keeping records of goods placed under the customs procedure of a free customs zone and goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone, as well as the procedure for reporting such goods to the customs authority, shall be established in accordance with the legislation of the Member States on customs regulation.

Article 204. The specifics of placing goods imported into the territory of a port FEZ or logistics FEZ under the customs procedure of a free customs zone

     1. Goods imported into the territory of a port FEZ or logistics FEZ are considered to be placed under the customs procedure of a free customs zone from the date of their import into the territory of a port FEZ or logistics FEZ, with the exception of goods that, in accordance with paragraph 3 of this Article, are not subject to placement under the customs procedure of a free customs zone.

     2. The provisions of paragraph 1 of this Article shall not apply to international mail items and goods sent in international mail items imported into the territory of a port FEZ or logistics FEZ. Customs operations in respect of such international mail and goods sent in international mail shall be performed at the place (institution) of the international postal exchange located on the territory of the port FEZ or logistics FEZ, in accordance with this Code.

     3. Are not subject to placement under the customs procedure of a free customs zone:

     1) international transportation vehicles imported into the territory of a port FEZ or logistics FEZ and exported from the territory of a port FEZ or logistics FEZ in connection with the international transportation of goods by these vehicles, as well as vehicles imported into the territory of a port FEZ or logistics FEZ and exported from the territory of a port FEZ or logistics FEZ, carrying out transportation goods through the customs territory of the Union without leaving this territory;

     2) goods of the Union imported into the territory of the port FEZ or exported from the territory of the port FEZ to the rest of the customs territory of the Union by the administration of the seaport, river port, airport, as well as by persons who are not residents (participants, subjects) of the FEZ and who perform functions in the seaport, river port, airport to ensure the safety of navigation, safety of aircraft flights, safety of operation of infrastructure facilities of the seaport, river port, airport or other functions related to the implementation of activities in the seaport, river port, airport;

     3) goods of the Union imported into the territory of the port FEZ or logistics FEZ or exported from the territories of the port FEZ or logistics FEZ to the rest of the customs territory of the Union by the administration of the port FEZ or logistics FEZ related to the operation of these FEZ;

     4) goods imported into the territory of a port FEZ or logistics FEZ and placed outside it prior to such importation under the customs procedure for processing outside the customs territory, the customs procedure for temporary export, the customs procedure for re-export, a special customs procedure;

     5) goods imported into the territory of a port FEZ or logistics FEZ and placed outside it prior to such importation under the customs procedure of export or customs procedure of customs transit, in cases established by the legislation of the member states;

     6) vessels of the fishing fleet imported into the territory of the port FEZ and exported from the territory of the port FEZ in connection with the unloading by such vessels of catches of aquatic biological resources, fish and (or) other products produced from aquatic biological resources on said vessels, and (or) for the purpose of loading on board such vessels goods that are supplies;

     7) supplies transported by vehicles specified in subitems 1 and 6 of this paragraph.

     4. Goods imported into the territory of a port FEZ or logistics FEZ are not subject to customs declaration, except for the cases established by the second paragraph of this paragraph and the legislation of the Member States on customs regulation in accordance with the third paragraph of this paragraph.

     Goods that are imported by residents (participants, subjects) of the FEZ for the purpose of construction or reconstruction of infrastructure facilities of the seaport, river port, airport located on the territory of the port FEZ, or infrastructure facilities of the logistics FEZ are subject to customs declaration.

     The legislation of the Member States on customs regulation may establish other cases when goods imported into the territory of a port FEZ or logistics FEZ are subject to customs declaration, as well as the deadline for submitting a customs declaration in respect of goods subject to customs declaration.

Article 205. Actions performed in relation to goods placed under the customs procedure of a free customs zone and in relation to goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone

1. With respect to goods placed under the customs procedure of a free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone, any operations may be performed on the territory of the FEZ, including:

     1) Storage;

     2) operations on loading (unloading) of goods and other cargo operations related to storage;

     3) operations necessary to ensure the safety of goods, as well as routine operations to prepare goods for transportation (transportation), including batch splitting, shipment formation, sorting, packaging, repackaging, labeling, and operations to improve product qualities;

     4) operations involving the processing (processing) of goods, the manufacture of goods (including assembly, disassembly, assembly, fitting), repair or maintenance of goods, including those in which foreign goods placed under the customs procedure of a free customs zone participate in or facilitate the manufacture (receipt) of goods, even if such foreign goods they are fully or partially consumed (consumed) in the process of manufacturing (receiving) goods and (or) are not contained in goods made (received) from goods, placed under the customs procedure of a free customs zone (hereinafter referred to in this chapter as operations for processing goods placed under the customs procedure of a free customs zone). Foreign goods that participate in or facilitate the manufacture (receipt) of goods during processing operations of goods placed under the customs procedure of the free customs zone do not include goods that are auxiliary means in the technological process, for example, equipment, machine tools, devices;

     5) consumption of goods other than expenditure (consumption) of goods in the course of processing operations of goods placed under the customs procedure of the free customs zone specified in subparagraph 4 of this paragraph, in cases determined by the Commission;

     6) sampling and (or) samples of goods in accordance with Article 17 of this Code.

     2. The fact of full or partial consumption of goods, including expenditure (consumption) during the manufacture (receipt) of goods, the creation of real estate on the territory of the FEZ, the provision of production processes, maintenance and operation of equipment, machinery and aggregates used on the territory of the FEZ, shall be reflected in the reports submitted to the customs authority in accordance with in accordance with paragraph 7 of Article 203 of this Code.

     3. With respect to goods placed under the customs procedure of a free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone, operations specified in paragraph 1 of this article may be performed on the territory of the FEZ, if such operations comply with the terms of the agreement (agreement) on the implementation (conduct) activities on the territory of the FEZ (agreements on the conditions of activity in the FEZ, investment declaration, business program).

     4. With the permission of the customs authority, it is allowed to export goods placed under the customs procedure of the free customs zone and (or) goods made (obtained) from goods placed under the customs procedure of the free customs zone from the territory of the FEZ without completing the customs procedure of the free customs zone in the following cases:

     1) the specified goods, which are equipment, other basic production facilities put into operation and used by a resident (participant, subject) of the FEZ, or parts of the specified basic production facilities, are exported to the rest of the customs territory of the Union for their repair (except for major repairs, modernization), maintenance or other operations necessary to maintain such goods in a normal (working) condition;

     2) the specified goods are exported to the rest of the customs territory of the Union for performing operations on their technical testing, research, testing, verification, including those provided for by the production process, as well as for their demonstration as samples;

     3) the specified goods are exported to the rest of the territory of the member state on whose territory the FEZ has been established in order to perform customs operations upon completion of the customs procedure of the free customs zone at the customs authority authorized in accordance with the legislation of the member state on customs regulation to perform customs operations in respect of such goods.;

     4) these goods are exported to the rest of the territory of the Member State in whose territory the FEZ has been established for its own production and technological needs. The conditions under which the export of these goods from the territory of the FEZ is allowed in this case, as well as the part of the territory of the member State to which such export is allowed, are determined by the Commission.;

     5) the specified goods are exported to the rest of the customs territory of the Union for the purpose of processing (processing) goods, manufacturing goods, including assembly, assembly, fitting and other operations determined by the Commission, provided that there are no conditions and the possibility of such operations in the territory of this FEZ. The cases and conditions when it is allowed to export these goods from the territory of the FEZ in this case are determined by the Commission.

     5. The goods specified in subitems 1, 2, 4 and 5 of paragraph 4 of this Article are subject to re-entry into the territory of the FEZ before the expiration of the period established by the customs authority based on the purposes and circumstances of such operations. The term established by the customs authority may be extended upon a reasoned request from a resident (participant, subject) of the FEZ.

     In respect of the goods specified in subparagraph 3 of paragraph 4 of this Article, the customs procedure of the free customs zone must be completed before the expiration of the period established by the customs authority. The term established by the customs authority may be extended upon a reasoned request from a resident (participant, subject) of the FEZ.

     6. The procedure for issuing the permit specified in paragraph 4 of this Article by the customs authority shall be established in accordance with the legislation of the Member States on customs regulation.

     7. With respect to all or part of the goods placed under the customs procedure of the free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, transactions involving the transfer of ownership, use and (or) disposal of these goods may be carried out on the territory of the FEZ. In this case, the operation of the customs procedure of the free customs zone must be completed in accordance with the procedure established by this Code, except in cases where, in accordance with paragraphs 8, 10 and 11 of this Article, it is allowed to transfer the specified goods without completing the customs procedure of the free customs zone.

     8. It is allowed to transfer goods placed under the customs procedure of a free customs zone and (or) goods made (obtained) from goods placed under the customs procedure of a free customs zone to possession and (or) use without completing the customs procedure of a free customs zone.:

     1) to a contractor (subcontractor) or other person, including one who is not a resident (participant, subject) of the FEZ, to carry out construction and (or) installation contract work on the territory of the FEZ;

     2) to the carrier for their transportation;

     3) persons who will carry out repairs (except for capital repairs, modernization), maintenance and (or) perform other operations necessary to maintain such goods in a normal (working) condition;

     4) persons who will perform operations on technical testing, research, testing, verification of such goods provided for by the production process, as well as their demonstration as samples;

     5) persons who will perform operations provided for in subparagraph 2 of paragraph 1 of this Article on the territory of a port FEZ or a logistics FEZ, and in cases provided for by the legislation of the member States, also on the territories of FEZs that are not port FEZs or logistics FEZs;

     6) persons who will perform operations in respect of goods exported from the territory of the FEZ, in the cases provided for in subparagraphs 1, 2, 4 and 5 of paragraph 4 of this Article.

     9. The transfer of goods to the possession and (or) use of persons specified in paragraph 8 of this Article does not exempt the declarant of goods placed under the customs procedure of a free customs zone from complying with the conditions of use of goods in accordance with the customs procedure of a free customs zone provided for in this chapter.

     10. The legislation of the member States on customs regulation may establish cases when it is allowed for a resident (participant, subject) of a FEZ to transfer the rights of ownership, use and (or) disposal of goods placed under the customs procedure of a free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone. to another resident (participant, subject) of this FEZ without completing the customs procedure of the free customs zone, as well as the procedure and conditions for the transfer of goods in these cases.

When establishing such cases, the legislation of the Member States may establish that the declarant's obligation to comply with the conditions of use of goods in accordance with the customs procedure of the free customs zone and the obligation to complete such a customs procedure are imposed on the persons to whom the rights of ownership, use and (or) disposal of the specified goods have been transferred, and the time may also be determined. from which they are assigned to such persons .

     11. The legislation of a Member State on customs regulation may establish that the transfer of ownership, use and (or) disposal rights of goods placed under the customs procedure of a free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone in the territories of individual FEZs established on the territory of the Republic of Kazakhstan. the territory of such a Member State is allowed without completing the customs procedure of the free customs zone.

     In this case, the legislation of the Member States may establish that the declarant's obligation to comply with the conditions of use of goods in accordance with the customs procedure of the free customs zone and the obligation to complete such a customs procedure are imposed on the persons to whom the rights of possession, use and (or) disposal of the specified goods have been transferred, and the time may also be determined, from which they are assigned to such persons.

     12. If a person loses the status of a resident (participant, subject) of a port FEZ or logistics FEZ, goods placed under the customs procedure of a free customs zone may be transferred to another resident (participant) within 4 months from the date of loss of such status by persons who have concluded an agreement with such a resident (participant, subject) of the FEZ., subject) of a port FEZ or logistics FEZ on the basis of a service agreement concluded with such other resident (participant, subject) of the FEZ, or placed under the customs procedures provided for in this Code.

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

     13. The Commission has the right to determine a list of actions, including operations that cannot be performed with goods placed under the customs procedure of a free customs zone.

     The legislation of the Member States may establish a list of actions, including operations that cannot be performed with goods placed under the customs procedure of a free customs zone in FEZs established (being established) in the territories of these Member States.

Article 206. Identification of foreign goods placed under the customs procedure of a free customs zone in goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone

     1. In order to identify foreign goods placed under the customs procedure of a free customs zone, the following methods may be used in goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone:

     1) affixing of seals, stamps, digital and other markings on foreign goods placed under the customs procedure of the free customs zone;

     2) detailed description, photographing, scale image of foreign goods;

     3) comparison of pre-selected samples and (or) samples of foreign goods and goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone;

     4) the use of existing labeling of goods, including in the form of serial numbers;

     5) other methods that can be applied based on the nature of the goods placed under the customs procedure of the free customs zone and the processing operations performed for goods placed under the customs procedure of the free customs zone, including by examining submitted documents containing detailed information on the use of foreign goods placed under the customs procedure of the free customs zone, in the technological process of processing goods placed under the customs procedure of the free customs zone, as well as the technology of their production, or by conducting customs control during the processing of goods placed under the customs procedure of the free customs zone.

     2. The procedure for the identification of foreign goods placed under the customs procedure of a free customs zone in goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone shall be established in accordance with the legislation of the Member States on customs regulation.

Article 207. Completion and termination of the customs procedure of the free customs zone

     1. The operation of the customs procedure of the free customs zone must be completed in the following cases::

     1) termination of the operation of the FEZ or the adoption of a decision to terminate the application of the customs procedure of the free customs zone on the territory of the FEZ - within 6 months from the date of termination of the operation of the FEZ or the adoption of such a decision;

     2) loss by the person who placed the goods under the customs procedure of the free customs zone of the status of a resident (participant, subject) of the FEZ - within 6 months from the date of loss of this status by the person;

     3) export of goods placed under the customs procedure of the free customs zone, goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone from the territory of the FEZ, except for the cases of export of such goods:

     for the purposes specified in paragraph 4 of Article 205 of this Code;

     for their transportation from one territory of the FEZ to another territory of the FEZ in accordance with the customs procedure of customs transit in the case established by paragraph 8 of this Article;

     for burial, neutralization, disposal or other destruction in accordance with the legislation of the Member States, if such goods have lost their consumer properties and have become unsuitable for use in the capacity for which they are intended.;

     4) consumption of goods in accordance with subparagraph 5 of paragraph 1 of Article 205 of this Code;

     5) transfer by a resident (participant, subject) of the FEZ of the rights of ownership, use and (or) disposal of goods placed under the customs procedure of the free customs zone and (or) goods made (obtained) from goods placed under the customs procedure of the free customs zone to another resident (participant, subject) of the FEZ or to a person who is not a resident (participant, subject) of the FEZ, in accordance with paragraphs 8 and 9 of this Article, except for the transfer of goods in the cases specified in paragraphs 8, 10 and 11 of Article 205 of this Code.

     2. Upon completion of the customs procedure of the free customs zone, the declarant of goods may be:

     1) the person who was the declarant of the goods when they were placed under the customs procedure of the free customs zone;

     2) a resident (participant, subject) of a FEZ to whom, in accordance with paragraph 10 of Article 205 of this Code, the rights of ownership, use and (or) disposal of goods placed under the customs procedure of a free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone have been transferred;

     3) a person to whom, in accordance with paragraph 11 of Article 205 of this Code, the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone have been transferred;

     4) resident (participant, subject) FEZ or persons specified in paragraph 3 of Article 202 of this Code - in respect of goods located on the territory of the port FEZ or logistics FEZ;

     5) a person who is not a resident (participant, subject) of the FEZ, to whom the rights of ownership, use and (or) disposal of goods placed under the customs procedure of the free customs zone, and (or) goods made (obtained) from goods placed under the customs procedure of the free customs zone have been transferred, if the customs procedure of the free The customs zone is completed in accordance with subparagraph 3 of paragraph 5 or subparagraph 1 of paragraph 6 of this Article.

     3. Upon termination of the operation of the FEZ or the decision to terminate the application of the customs procedure of the free customs zone on the territory of the FEZ, the customs procedure of the free customs zone is terminated by placing under the customs procedures provided for in this Code, with the exception of the customs procedure of customs transit, goods located on its territory, placed under the customs procedure of the free customs zone, and goods manufactured (received) from goods placed under the customs procedure of the free customs zone, subject to paragraphs 5, 6, 8 and 9 of this Article or is completed without being placed under customs procedures in accordance with paragraphs 10 and 12 of this Article.

     The Commission has the right to determine a different procedure for the termination of the customs procedure of the free customs zone upon termination of the operation of the FEZ, the limits of which fully or partially coincide with the sections of the customs border of the Union, or when deciding on the termination of the customs procedure of the free customs zone in the territories of such FEZ.

If the customs procedure of the free customs zone is not completed in accordance with the first paragraph of this paragraph, the effect of this customs procedure shall be terminated upon the expiration of the period specified in subparagraph 1 of paragraph 1 of this Article, and the goods are detained by customs authorities in accordance with Chapter 51 of this Code.

     4. If a person loses the status of a resident (participant, subject) of the FEZ, the effect of the customs procedure of the free customs zone is terminated by placing under the customs procedures provided for in this Code, with the exception of the customs procedure of customs transit, goods placed under the customs procedure of the free customs zone, and goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone. zones, subject to paragraphs 5, 6, 8 and 9 of this Article, or completed without being placed under customs procedures in accordance with paragraphs 10 and 13 of this Article.

     If the customs procedure of the free customs zone is not completed in accordance with the first paragraph of this paragraph, the effect of this customs procedure shall be terminated upon the expiration of the period specified in subparagraph 2 of paragraph 1 of this Article, and the goods are detained by the customs authorities in accordance with Chapter 51 of this Code.

     5. For the export of goods from the territory of the FEZ outside the customs territory of the Union, the customs procedure of the free customs zone ends with the placement of:

     1) under the customs procedure of re-export:

     foreign goods placed under the customs procedure of the free customs zone and exported in unchanged condition, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;

     goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone, if goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone are not recognized as goods of the Union in accordance with Article 210 of this Code.;

     2) under the customs procedure of export:

     Union goods placed under the customs procedure of the free customs zone;

     goods manufactured (obtained) from Union goods, including those not placed under the customs procedure of the free customs zone;

     goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone, if goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone are recognized as goods of the Union in accordance with Article 210 of this Code.;

     3) under the customs procedure of customs transit in accordance with subitems 1 and 3 of paragraph 3 of Article 142 of this Code of foreign goods placed under the customs procedure of a free customs zone and exported in unchanged condition, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage, from the territory of the port FEZ or logistics FEZ.

     6. For the export of goods from the territory of the FEZ to the rest of the customs territory of the Union, the customs procedure of the free customs zone ends with the placement of:

     1) under the customs procedures specified in the sub-paragraphs 1, 4, 5, 7, 10, 14 - 16 paragraph 2 of Article 127 of this Code, foreign goods placed under the customs procedure of a free customs zone and not subjected to processing operations of goods placed under the customs procedure of a free customs zone, and goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone, subject to paragraph 7 of this Article;

     2) under the customs procedure of reimport:

     goods of the Union placed under the customs procedure of the free customs zone, which have remained unchanged, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;

     goods manufactured (obtained) exclusively from Union goods placed under the customs procedure of the free customs zone, including using Union goods not placed under the customs procedure of the free customs zone;

     3) under the customs procedure of customs transit of foreign goods placed under the customs procedure of a free customs zone and exported in unchanged condition, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage, from the territory of a port FEZ or logistics FEZ of one member state to the territory of another Member State.

     7. If the goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone include foreign goods subject to internal market protection measures, such goods for export from the territory of the FEZ to the rest of the customs territory of the Union may be placed under the customs procedures specified in subitems 1 and 7 of paragraph 2 of Article 127 of this Code, subject to identification in these goods of foreign goods placed under the customs procedure of the free customs zone.

     8. When transferring the rights of ownership, use and (or) disposal of goods placed under the customs procedure of the free customs zone and (or) goods made (obtained) from goods placed under the customs procedure of the free customs zone by a resident (participant, subject) of the FEZ who placed the specified goods under the customs procedure of the free customs zone, to another resident (participant, subject) of the FEZ, the effect of the customs procedure of the free customs zone is completed by placing such goods under the customs procedure of the free customs zone by the resident (participant, subject) of the FEZ, to which the rights of ownership, use and (or) disposal of such goods have been transferred.

     If, in this case, it is necessary to transport goods from one territory of the FEZ to another territory of the FEZ, such transportation shall be carried out in accordance with the customs procedure of customs transit in accordance with the procedure and conditions provided for in Chapter 22 of this Code, with the exception of the case provided for in paragraph three of this paragraph.

     Union goods are transported from one territory of a FEZ to another territory of a FEZ without placing such goods under the customs procedure of customs transit if such FEZs are located on the territory of one Member State, with the exception of Union goods transported through the territories of non-member States of the Union and (or) by sea.

     9. When transferring the rights of ownership, use and (or) disposal of goods placed under the customs procedure of the free customs zone and (or) goods made (obtained) from goods placed under the customs procedure of the free customs zone by a resident (participant, subject) of the FEZ who placed the specified goods under the customs procedure of the free customs zone, a person who is not a resident (participant, subject) of the FEZ, for their export from the territory of the FEZ to the rest of the customs territory of the Union, the customs procedure of the free customs zone is completed by placing such goods under the customs procedures specified in subparagraph 1 of paragraph 6 of this Article, except in cases where, in accordance with subparagraph 3 of paragraph 1 of this Article, the goods may be exported from the territory of the FEZ without completing the customs procedure. procedures of the free customs zone.

     10. The operation of the customs procedure of a free customs zone is terminated without placing goods under customs procedures in the cases provided for in paragraphs 12 and 13 of this Article, as well as in the following cases:

     1) goods placed under the customs procedure of a free customs zone and (or) goods made (obtained) from goods placed under the customs procedure of a free customs zone have lost their consumer properties and have become unsuitable for use in the capacity for which they are intended, are exported from the territory of the FEZ for burial, neutralization, disposal or other destruction in accordance with the legislation of the Member States. In this case, the operation of the customs procedure of the free customs zone ends with respect to a part of the goods placed under the customs procedure of the free customs zone corresponding to the number of goods buried, neutralized, disposed of and (or) destroyed in another way, and determined in accordance with the legislation of the member states on customs regulation.;

     2) goods placed under the customs procedure of a free customs zone have been destroyed and (or) irretrievably lost as a result of an accident or force majeure, or irretrievably lost as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, and the fact of such destruction or irretrievable loss is recognized by the customs authority in accordance with the laws of the states-Members on customs regulation;

     3) goods placed under the customs procedure of a free customs zone and goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone have been consumed in accordance with subparagraph 5 of paragraph 1 of Article 205 of this Code;

4) foreign goods placed under the customs procedure of a free customs zone on the territory of a port FEZ or logistics FEZ, which have remained unchanged, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage, are exported outside the customs territory of the Union through the place of departure adjacent to such a port FEZ or logistics FEZ, in cases established by the legislation of the Member States;

     11. The procedure for completing the customs procedure of a free customs zone in the cases provided for in paragraphs 1, 2 and 4 of paragraph 10 of this Article shall be established in accordance with the legislation of the Member States on customs regulation.

     The procedure for completing the customs procedure of the free customs zone in the case provided for in subparagraph 3 of paragraph 10 of this Article shall be determined by the Commission.

     12. Upon termination of the operation of the FEZ or the decision to terminate the application of the customs procedure of the free customs zone on the territory of the FEZ, the customs procedure of the free customs zone applies to goods placed under the customs procedure of the free customs zone and are equipment commissioned and used by a resident (participant, subject) of the FEZ for the implementation of an agreement (agreement) on the implementation (conducting) activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program), or goods used to create real estate objects on the territory of the FEZ and which are an integral part of such real estate objects, are completed without placing these goods under customs procedures in accordance with the procedure established by the legislation of the member states.

     The Commission has the right to determine the procedure for completing the customs procedure of the free customs zone in respect of these goods.

     The specified goods acquire the status of goods of the Union from the date of termination of the customs procedure of the free customs zone.

     13. In the event that a person loses the status of a resident (participant, subject) of the FEZ due to the expiration of the agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on conditions of activity in the FEZ, investment declaration, business program) and the fulfillment of the terms of this agreement, the customs procedure of the free customs zone in respect of goods, placed under the customs procedure of a free customs zone and being equipment commissioned and used by a resident (participant, subject) of the FEZ for the implementation of an agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program), or goods used to create real estate in the territory of the FEZ and being an integral part of such real estate objects, is completed without placing these goods under customs procedures in accordance with the procedure established by the legislation of the Member States.

     The Commission has the right to determine the procedure for completing the customs procedure of the free customs zone in respect of these goods.

     The specified goods acquire the status of goods of the Union from the date of termination of the customs procedure of the free customs zone.

     14. The termination of the customs procedure of the free customs zone upon liquidation (termination of activity) of a person who is a resident (participant, subject) of the FEZ is carried out in accordance with the legislation of the member States on customs regulation.

Article 208. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of the free customs zone, the deadline for their payment and calculation

     1. The declarant's obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free customs zone arises from the moment the customs authority registers the goods declaration, except for the cases provided for in paragraphs two and three of this paragraph.

     The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free customs zone, declared for release before filing a declaration for goods, arises from the person who submitted an application for release of goods before filing a declaration for goods, from the moment of registration by the customs authority applications for the release of goods before submitting a declaration for goods.

     The declarant's obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free customs zone on the territory of a port FEZ or logistics FEZ arises from the moment they are imported into the territory of a port FEZ or logistics FEZ.

     2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods that are imported into the territory of a port FEZ or logistics FEZ from the territory of a state that is not a member of the Union, and which, in accordance with paragraph 4 of Article 204 of this Code, are not subject to customs declaration, arises from a resident (participant, a port FEZ or logistics FEZ that has concluded a service agreement, from the moment such goods are imported into the territory of the port FEZ or logistics FEZ.

     3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of a free customs zone arises from persons to whom, in accordance with paragraphs 10 and 11 of Article 205 of this Code, the rights of possession, use and (or) disposal of such goods and (or) goods made (obtained) from goods placed under the customs procedure of the free customs zone, and which, in accordance with the legislation of the Member States, are responsible for the declarant's obligation to comply with the conditions of use of goods in accordance with the customs procedure of the free customs zone and the obligation to complete the operation of such customs procedure, from the moment from which the specified duties of the declarant are assigned to such persons.

     4. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free customs zone shall be terminated by the persons specified in paragraphs 1-3 of this Article upon the occurrence of the following circumstances:

     1) termination of the customs procedure of the free customs zone in accordance with Article 207 of this Code, including after the occurrence of the circumstances specified in paragraph 7 of this Article, except for the termination of the customs procedure of the free customs zone by placing under the customs procedure the export of goods specified in the fourth paragraph of subparagraph 2 of paragraph 5 of Article 207 of this Code;

     2) export from the customs territory of the Union of goods specified in the fourth paragraph of subparagraph 2 of paragraph 5 of Article 207 of this Code, placed under the customs procedure of export;

     3) placing goods in respect of which the effect of the customs procedure of the free customs zone has been terminated, and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, within the framework of the application of such a customs procedure, which has been terminated, under customs procedures in accordance with paragraph 7 of Article 129 of this Code;

     4) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 8 of this Article;

     5) recognition by the customs authority, in accordance with the legislation of the member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods placed under the customs procedure of a free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone as a result of an accident or force majeure force or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in the following cases, when, prior to such destruction or irretrievable loss in accordance with this Code, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come in respect of these foreign goods.;

     6) refusal to release goods in accordance with the customs procedure of the free customs zone - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of a declaration of goods or an application for the release of goods prior to filing a declaration of goods;

     7) revocation of the goods declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the goods declaration;

     8) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

9) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     10) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     5. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of a free customs zone is terminated by the persons specified in paragraphs 1 and 3 of this Article upon the transfer of the rights of ownership, use and (or) disposal of goods placed under the customs procedure of a free customs zone. and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone, without termination of the customs procedure of the free customs zone in accordance with paragraphs 10 and 11 of Article 205 of this Code, if, when transferring the rights of ownership, use and (or) disposal of such goods, the declarant's obligation to comply with the conditions of use of the goods in accordance with the customs procedure of the free customs zone and the declarant's obligation to complete such customs procedure are assigned to persons to whom such rights have been transferred.

     6. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution upon the occurrence of the circumstances specified in paragraph 7 of this Article.

     7. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:

     1) in the case of export from the territory of the FEZ of foreign goods placed under the customs procedure of the free customs zone and (or) goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone, before the completion of the customs procedure of the free customs zone for such goods or without the permission of the customs authority in the following cases: specified in paragraph 4 of Article 205 of this Code, except in cases where such goods may be exported without completing the customs procedure of the free customs zone in the following cases:, provided for in paragraphs three and four of subparagraph 3 of paragraph 1 of Article 207 of this Code, - the day of export from the territory of the FEZ, and if this day is not established, - the day on which the fact of such export from the territory of the FEZ, where the customs procedure of the free customs zone is applied, is revealed.;

     2) in the case of transfer of goods placed under the customs procedure of a free customs zone and (or) goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone to another person without completing the customs procedure of a free customs zone, except for the transfer of such goods in accordance with paragraphs 8, 10 and 11 of Article 205 of this Code, - the day of the transfer of goods, and if this day is not fixed, - the day when the fact of such transfer is revealed.;

     3) in case of non-return to the territory of the FEZ before the expiration of the period established by the customs authority in accordance with the first paragraph of paragraph 5 of Article 205 of this Code, goods exported from the territory of the FEZ in the cases specified in subitems 1, 2, 4 and 5 of paragraph 4 of Article 205 of this Code - the day of expiration of this period;

     4) in case of non-completion of the customs procedure of the free customs zone before the expiration of the period established by the customs authority in accordance with the second paragraph of paragraph 5 of Article 205 of this Code, in respect of goods exported from the territory of the FEZ in the case specified in subparagraph 3 of paragraph 4 of Article 205 of this Code - the day of expiration of this period;

     5) in case of loss of foreign goods placed under the customs procedure of a free customs zone and (or) goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone, with the exception of destruction and (or) irretrievable loss of such goods as a result of an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, - the day of loss of goods, and if this day is not fixed, - the day when the fact of such loss is revealed.;

     6) if the documents confirming the fact of burial, neutralization, disposal or other destruction of the goods specified in subparagraph 1 of paragraph 10 of Article 207 of this Code are not submitted to the customs authority within the time period established by it - the day of export of such goods outside the territory of the FEZ.;

     7) in case of termination in accordance with the third paragraph of paragraph 5 of Article 139 of this Code of the customs procedure of export in respect of the goods specified in the fourth paragraph of subparagraph 2 of paragraph 5 of Article 207 of this Code, except for the termination of the customs procedure of export in respect of these goods, which at the time of termination of such customs procedure are located in the territory of the Russian Federation. SEZ, - the day following the day of expiration of the period established by the first paragraph of paragraph 5 of Article 139 of this Code.

     8. If the circumstances specified in paragraph 7 of this Article have occurred in respect of foreign goods placed under the customs procedure of a free customs zone, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if such foreign goods were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for payment of import customs duties and taxes.

     If the circumstances specified in paragraph 7 of this Article have occurred in respect of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone, and in such goods, in accordance with Article 206 of this Code, foreign goods placed under the customs procedure of a free customs zone have been identified, import customs duties, taxes, special, anti-dumping, countervailing duties are payable in respect of foreign goods, placed under the customs procedure of the free customs zone and used for the manufacture of goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone, as if such foreign goods were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.

     In the cases specified in paragraphs one and two of this paragraph, for the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the declaration for goods submitted for placing these goods under the customs procedure of free customs zone, in respect of goods, the release of which, when placed under the customs procedure of the free customs zone, was made before the filing of the goods declaration, - as of the date of registration by the customs authority of an application for the release of goods prior to filing a declaration for goods, and if the goods were placed under the customs procedure of a free customs zone in accordance with this Code without customs declaration, as of the date of import of goods into the territory of a port FEZ or logistics FEZ.

     9. If the circumstances specified in paragraph 7 of this Article have occurred in respect of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone, and in such goods, in accordance with Article 206 of this Code, foreign goods placed under the customs procedure of a free customs zone have not been identified, import customs duties, taxes, special, anti-dumping, countervailing duties are payable as if such goods were made (obtained) from foreign goods, those placed under the customs procedure of the free customs zone were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.

     In this case, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in accordance with Chapters 7 and 12 of this Code.

     For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 7 of this Article, in respect of goods, manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone.

     If, in order to determine the customs value of goods, as well as for calculating import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert foreign currency into the currency of a member State, such recalculation is carried out at the exchange rate effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 7 of this article.

If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties to be paid is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account paragraph 3 of Article 20 of this Code.

     If the product code, in accordance with the Commodity Nomenclature of Foreign Economic Activity, is defined at the grouping level with fewer than 10 characters:

     for the calculation of import customs duties, the highest of the customs duty rates corresponding to the goods included in such a grouping is applied.;

     for the calculation of taxes, the highest of the value-added tax rates, the highest of the excise tax rates (excise tax or excise duty) corresponding to goods included in such a grouping, for which the highest of the customs duty rates is established, is applied.;

     for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping shall be applied, taking into account paragraph ten of this paragraph.

     Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary for the determination of these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or products included in the grouping, if the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than 10 characters.

     When accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated based on such accurate information, and excessively paid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded or unpaid amounts are collected in accordance with the legislation of the Russian Federation. chapters 10 and 11 and Articles 76 and 77 of this Code.

     10. Interest shall be payable on the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 8 of this Article, as if a deferral of their payment had been granted in respect of these amounts from the date of placing the goods under the customs procedure of the free customs zone to the date of expiry of the payment period for import customs duties. duties, taxes, special, anti-dumping, countervailing duties. These percentages are accrued and paid in accordance with Article 60 of this Code.

     11. In case of termination of the customs procedure of the free customs zone, or the export from the customs territory of the Union of goods specified in the fourth paragraph of subparagraph 2 of paragraph 5 of Article 207 of this Code, placed under the customs procedure for export, or placement in accordance with paragraph 7 of Article 129 of this Code of goods under the customs procedures applicable to foreign goods, or detention of such goods by the customs authorities in accordance with Chapter 51 of this Code after fulfilling the obligation to pay customs duties, taxes, special, anti-dumping, The amounts of customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this Article are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.

Article 209. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of the free customs zone and goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, when they are placed under separate customs procedures

     1. When placing foreign goods placed under the customs procedure of a free customs zone and not subjected to processing operations of goods placed under the customs procedure of a free customs zone under the customs procedure of release for domestic consumption, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties are applied to calculate import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration of the goods declaration by the customs authority, submitted for the placement of goods under the customs procedure of the free customs zone, and in respect of goods whose release, when placed under the customs procedure of the free customs zone, was made before the filing of the goods declaration, - on the day of registration by the customs authority of the application for the release of goods before the filing of the goods declaration, except for the case specified in the second paragraph of this paragraph.

     When placed under the customs procedure of release for domestic consumption of equipment placed under the customs procedure of a free customs zone, put into operation and used by a resident (participant, subject) of the FEZ for the implementation of an agreement (agreement) on the implementation (conduct) of activities in the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program), as well as goods placed under the customs procedure of a free customs zone on the territory of a port FEZ or logistics FEZ, for the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of release for domestic consumption are applied.

     2. When goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone are placed under the customs procedures specified in subitems 1, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code.:

     1) subject to identification in the specified goods of foreign goods placed under the customs procedure of a free customs zone carried out in accordance with Article 206 of this Code, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in respect of foreign goods placed under the customs procedure of a free customs zone and used for the manufacture of goods manufactured by (received) from foreign goods placed under the customs procedure of the free customs zone. At the same time, for the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the declaration for goods submitted for placing goods under the customs procedure of the free customs zone are applied, and in respect of goods, the release of which is subject to their placement under the customs procedure of the free customs zone is carried out before submitting a declaration for goods, - on the day of registration by the customs authority of the application for the release of goods before the filing of the goods declaration;

     2) if, on the day of registration by the customs authority, there is no declaration for goods in respect of goods made (received) from foreign goods placed under the customs procedure of a free customs zone, identification of foreign goods placed under the customs procedure of a free customs zone in goods made (received) from foreign goods placed under the customs procedure of a free customs zone; the customs zone carried out in accordance with Article 206 of this Code, import customs duties and taxes are calculated in respect of goods, manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone. In this case, the rates of import customs duties and taxes effective on the day of registration by the customs authority of the declaration for goods submitted for placement under the customs procedures specified in subitems 1, 4, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code shall be applied to calculate import customs duties and taxes. The basis for calculating import customs duties at the ad valorem rate in this case is the estimated value of goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone, the procedure for determining which is established by the Commission.

3. Upon completion of the customs procedure of the free customs zone by placing goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone under customs procedures in accordance with paragraphs 8 and 9 of Article 207 of this Code, import customs duties and taxes shall be calculated in respect of goods manufactured (obtained) from foreign goods. placed under the customs procedure of the free customs zone. In this case, the rates of import customs duties and taxes effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedures specified in subitems 1, 4, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code shall be applied to calculate import customs duties and taxes.

     4. If, in order to calculate import customs duties, taxes, special, anti-dumping, countervailing duties in the cases specified in paragraphs 1-3 of this article, it is required to convert a foreign currency into the currency of a member State, such recalculation shall be carried out at the exchange rate effective on the day of application of the rates of import customs duties, taxes, special, anti-dumping and countervailing duties, established for each case.

Article 210. Determination of the status of goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone

     1. If goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone are exported from the customs territory of the Union, the status of such goods is determined in accordance with the criteria for sufficient processing of goods, which can be expressed in:

     1) changing the product code in accordance with the Commodity Nomenclature of foreign economic activity at the level of any of the first 4 characters;

     2) a change in the value of goods when the percentage of the cost of the materials used or the added value reaches a fixed share in the price of the final product (the ad valorem share rule);

     3) the fulfillment of necessary conditions, the performance of production and technological operations sufficient for the recognition of goods as goods of the Union.

     2. Goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone for the purposes of export from the customs territory of the Union are recognized as goods of the Union if, as a result of operations for the manufacture (receipt) of goods, one of the following conditions is fulfilled:

     1) there has been a change in the product code in accordance with the Commodity Nomenclature of Foreign Economic Activity at the level of any of the first 4 characters, with the exception of the cases specified in paragraph 3 of this Article.;

     2) the percentage share of the value of foreign goods placed under the customs procedure of the free customs zone does not exceed a fixed share in the price of the final product, or the added value reaches a fixed share in the price of the final product, except for the cases specified in paragraph 3 of this Article.;

     3) in respect of the goods, the conditions have been fulfilled, production and technological operations have been performed sufficient to recognize goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone as goods of the Union, with the exception of the case specified in the first paragraph of paragraph 3 of this Article.

     3. Goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone are not recognized as goods of the Union if only those operations have been performed with respect to such goods that do not meet the criteria for sufficient processing, regardless of other conditions.

     Changing the product code in accordance with the Commodity Nomenclature of Foreign Economic Activity at the level of any of the first 4 characters and the ad valorem share rule are not applied as criteria for sufficient processing of goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone, if in respect of goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone, a list of conditions, production and technological operations is defined, sufficient to recognize goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone as goods of the Union.

     4. A list of conditions, production and technological operations sufficient to recognize goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone as goods of the Union, as well as a list of operations that do not meet the criteria for sufficient processing when determining the status of goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone, determined by the Commission.

     5. The procedure for using the ad valorem share rule as a criterion for sufficient processing of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone shall be determined by the Commission.

     The ad valorem share rule is not applied as a criterion for sufficient processing when performing repair operations on Union goods.

     6. The status of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone shall be determined by an authorized state body or an authorized organization of a member State.

     7. As a document confirming the status of goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone, an authorized state body or an authorized organization of a member state shall issue an opinion on the recognition of goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone as goods of the Union or an opinion on recognition of goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone, non-Union goods.

     The forms of these opinions, the structure and format of such opinions in the form of electronic documents, the procedure for filling them out, as well as the procedure for their issuance and application are determined by the Commission.

     8. In the absence, cancellation or invalidation of a document confirming the status of goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone, such goods, upon completion of the customs procedure of the free customs zone for the purpose of their export from the customs territory of the Union, are considered as goods of the Union, and for other purposes - as foreign goods..

Chapter 28 Free warehouse customs procedure

Article 211. Maintenance and application of the free warehouse customs procedure

     1. The free warehouse customs procedure is a customs procedure applied to foreign goods and goods of the Union, according to which such goods are placed and used in a free warehouse without payment of customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing goods under this customs procedure and their use in accordance with such a customs procedure.

     2. Goods placed under the customs procedure of a free warehouse, as well as Union goods not placed under the customs procedure of a free warehouse, and foreign goods placed under other customs procedures may be placed and used in a free warehouse.

     3. The goods of the Union are placed under the customs procedure of a free warehouse at the declarant's choice.

     The legislation of a member State may determine the categories of goods of the Union that, in order to be placed in a free warehouse established in the territory of this member State, must be placed under the customs procedure of a free warehouse.

     4. With respect to goods of the Union that are in a free warehouse and are not placed under the customs procedure of a free warehouse, any operations may be performed, including those provided for in paragraph 1 of Article 213 of this Code.

     5. Foreign goods placed under the free warehouse customs procedure retain the status of foreign goods, and Union goods placed under the free warehouse customs procedure retain the status of Union goods.

     6. Goods manufactured (obtained) from Union goods placed under the customs procedure of a free warehouse acquire the status of Union goods.

     If the legislation of the Member States permits the placement and use in a free warehouse of Union goods not placed under the free warehouse customs procedure, then goods manufactured (obtained) from Union goods placed under the free warehouse customs procedure and Union goods not placed under the free warehouse customs procedure acquire the status of Union goods.

     7. Goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, and goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, and goods of the Union (hereinafter - goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse), acquire the status of foreign goods, with the exception of the case specified in the second paragraph of this paragraph.

     If goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse are exported from the customs territory of the Union, the status of such goods shall be determined in accordance with Article 218 of this Code.

8. If the goods in a free warehouse cannot be identified by the customs authority as goods that were in the territory of a free warehouse before its creation, or as goods placed under the customs procedure of a free warehouse or manufactured (received) in a free warehouse, then such goods for the purpose of their export from the territory of a free warehouse outside the customs territory of the Union, they are considered as goods of the Union, and for other purposes - as foreign goods imported into the customs territory of the Union.

     9. When goods specified in paragraph 8 of this Article, previously exported from the customs territory of the Union in accordance with the customs procedure of export, are imported into the customs territory of the Union, the customs procedure of reimport may not be applied to such goods.

     10. Foreign goods subject to internal market protection measures placed under the customs procedure of a free warehouse must be identified in goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse in order to export such goods from the territory of the free warehouse to the rest of the customs territory of the Union.

     If foreign goods subject to internal market protection measures placed under the customs procedure of a free warehouse are used to manufacture goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, but cannot be identified in such goods, goods made (obtained) from such foreign goods goods placed under the customs procedure of a free warehouse must be exported from the customs territory of the Union.

     11. The owner of a free warehouse may place and (or) use Union goods on the territory of a free warehouse without placing them under the customs procedure of a free warehouse, subject to paragraph 3 of this Article.

     12. The Commission has the right to determine the list of goods and (or) categories of goods for which the free warehouse customs procedure is not applied.

     In accordance with the legislation of the Member States, a list of foreign goods and (or) categories of foreign goods may be determined, in respect of which the free warehouse customs procedure does not apply on the territory of this Member State.

     13. Parts, assemblies, and aggregates that can be identified by the customs authority as being part of goods placed under the customs procedure of a free warehouse shall be considered for the purpose of their export from the territory of a free warehouse as goods placed under the customs procedure of a free warehouse, and the provisions of this Code shall apply to them.

Article 212. Conditions for placing goods under the customs procedure of a free warehouse and their use in accordance with such customs procedure

     1. The condition for placing goods under the customs procedure of a free warehouse is compliance with prohibitions and restrictions on foreign goods in accordance with Article 7 of this Code.

     2. The declarant of goods placed under the customs procedure of a free warehouse may be a person who is the owner of a free warehouse, and in cases provided for by the legislation of the Member States on customs regulation, other persons.

     3. The conditions for the use of goods in accordance with the customs procedure of the free warehouse are:

     1) the placement and presence of goods placed under the customs procedure of a free warehouse on the territory of a free warehouse during the period of its operation, taking into account paragraph 5 of this Article and paragraph 5 of Article 213 of this Code;

     2) the use of goods placed under the customs procedure of a free warehouse by the declarant who placed them under such a customs procedure, or by other persons determined in accordance with this chapter;

     3) the commission of actions in respect of goods placed under the customs procedure of a free warehouse in accordance with Article 213 of this Code.

     4. Upon termination of the operation of a free warehouse, the conditions for the use of goods in accordance with the customs procedure of the free warehouse, as defined in paragraph 3 of this Article, must be observed until the completion or termination of this customs procedure in accordance with paragraph 3 of Article 215 of this Code.

     5. The legislation of the Member States may establish cases when goods placed under the customs procedure of a free warehouse may be located and located in the territories of several free warehouses owned by a legal entity that is a declarant of goods placed under the customs procedure of a free warehouse, cases of movement of such goods and goods made (obtained) from goods placed in under the customs procedure of a free warehouse, between such warehouses, as well as the specifics of customs operations in these cases and the specifics of customs control in relation to such goods.

Article 213. Actions performed in relation to goods placed under the customs procedure of a free warehouse and in relation to goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse

     1. With respect to goods placed under the customs procedure of a free warehouse and goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse, the following operations may be performed on the territory of a free warehouse:

     1) Storage;

     2) operations on loading (unloading) of goods and other cargo operations related to storage;

     3) operations necessary to ensure the safety of goods, as well as the usual operations for preparing goods for transportation (transportation) and sale, including batch splitting, shipment formation, sorting, packaging, repackaging, labeling, operations to improve marketability;

     4) operations involving the processing (processing) of goods, the manufacture of goods (including assembly, disassembly, assembly, fitting), repair or maintenance of goods, including those in which foreign goods placed under the customs procedure of a free warehouse participate in or facilitate the manufacture (receipt) of goods, even if such foreign goods are completely or are partially consumed (consumed) in the process of manufacturing (receiving) goods and (or) are not contained in goods made (received) from goods, placed under the customs procedure of a free warehouse (hereinafter referred to in this chapter as operations for processing goods placed under the customs procedure of a free warehouse). Foreign goods that participate in or facilitate the manufacture (receipt) of goods during processing operations of goods placed under the customs procedure of a free warehouse do not include goods that are auxiliary means in the technological process (for example, equipment, machine tools, devices);

     5) the use (operation) of equipment, machines and aggregates, and spare parts for them for the purpose of processing goods placed under the customs procedure of a free warehouse, as well as other operations related to the operation and operation of a free warehouse;

     6) the use of goods for the construction of industrial real estate and auxiliary infrastructure (hereinafter referred to in this chapter as real estate) on the territory of a free warehouse;

     7) sampling and (or) samples of goods in accordance with Article 17 of this Code;

     8) other operations established by the legislation of the Member States on customs regulation in accordance with the objectives of creating free warehouses.

     2. The fact of full or partial consumption of goods, including expenditure (consumption) during the manufacture (receipt) of goods, ensuring production processes, maintenance and operation of equipment, machinery and aggregates used in the territory of a free warehouse, as well as for the construction of real estate facilities, shall be reflected in reports submitted to the customs authority in accordance with the Legislation of the Russian Federation. in accordance with the sixth paragraph of Article 424 of this Code.

     3. The list of operations in respect of goods placed under the customs procedure of a free warehouse provided for in paragraph 1 of this Article may be reduced in accordance with the legislation of the Member States on customs regulation when creating a free warehouse based on the purposes of its creation.

     4. The operations provided for in subitems 1-3 and 5 of paragraph 1 of this article are allowed only by the owner of a free warehouse.

     The legislation of the Member States on customs regulation may determine other persons who have the right to perform the operations specified in this paragraph.

     5. With the permission of the customs authority, it is allowed to export goods placed under the customs procedure of a free warehouse and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse from the territory of a free warehouse without completing the customs procedure of a free warehouse in the following cases:

     1) the specified goods, which are equipment or other basic production facilities put into operation and used by the owner of a free warehouse, or parts of the specified basic production facilities, are exported to the rest of the customs territory of the Union for their repair (except for major repairs, modernization), maintenance or other operations necessary to maintain such goods. in normal (working) condition;

     2) the specified goods are exported to the rest of the customs territory of the Union for performing operations on their technical testing, research, testing, verification, including those provided for by the production process, as well as for their demonstration as samples;

3) the specified goods are exported to the rest of the territory of the member state in whose territory the owner of the free warehouse is included in the register of owners of free warehouses, in order to perform customs operations upon completion of the customs procedure of the free warehouse outside the free warehouse at the customs authority authorized in accordance with the legislation of the member state on customs regulation to perform customs operations in with respect to such goods;

     4) the specified goods are exported for placement and storage in the territory of another free warehouse in cases provided for by the legislation of the Member States in accordance with paragraph 5 of Article 212 of this Code.

     6. The goods specified in subitems 1 and 2 of paragraph 5 of this Article are subject to re-entry into the territory of a free warehouse before the expiration of the period established by the customs authority, based on the purposes and circumstances of such operations. The time limit established by the customs authority may be extended upon a reasoned request from the declarant of these goods.

     In respect of the goods specified in subparagraph 3 of paragraph 5 of this Article, the operation of the free warehouse customs procedure must be completed before the expiration of the period established by the customs authority. The time limit established by the customs authority may be extended upon a reasoned request from the declarant of these goods.

     The goods specified in subparagraph 4 of paragraph 5 of this Article must be placed on the territory of another free warehouse before the expiration of the period established by the customs authority. The time limit established by the customs authority may be extended upon a reasoned request from the declarant of these goods.

     7. The procedure for issuing the permit specified in paragraph 5 of this Article by the customs authority shall be established in accordance with the legislation of the Member States on customs regulation.

     8. With respect to all or part of the goods placed under the customs procedure of a free warehouse and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse, transactions involving the transfer of ownership, use and (or) disposal rights of these goods may be made. In this case, the operation of the free warehouse customs procedure must be completed in accordance with the procedure established by this Code, except in cases where, in accordance with paragraph 9 of this Article, it is allowed to transfer the specified goods without completing the free warehouse customs procedure.

     9. It is allowed to transfer goods placed under the customs procedure of a free warehouse and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse to possession and (or) use without completing the customs procedure of a free warehouse.:

     1) to a contractor (subcontractor) or other person who will carry out construction and (or) installation contract work on the territory of a free warehouse;

     2) to the carrier for their transportation;

     3) persons who will carry out repairs (except for capital repairs, modernization), maintenance and perform other operations necessary to maintain such goods in a normal (working) condition;

     4) persons who will perform operations on technical testing, research, testing, verification of such goods provided for by the production process, as well as their demonstration as samples;

     5) persons who will perform operations with respect to goods exported from the territory of a free warehouse in the cases provided for in subparagraphs 1 and 2 of paragraph 5 of this Article.

     10. The transfer of goods to the possession and (or) use of persons specified in paragraph 9 of this Article does not exempt the declarant of goods placed under the free warehouse customs procedure from complying with the conditions of use of goods in accordance with the free warehouse customs procedure provided for in this chapter.

Article 214. Identification of foreign goods placed under the free warehouse customs procedure in goods manufactured (obtained) from foreign goods placed under the free warehouse customs procedure

     1. In order to identify foreign goods placed under the free warehouse customs procedure, the following methods may be used in goods manufactured (obtained) from foreign goods placed under the free warehouse customs procedure:

     1) affixing seals, stamps, digital and other markings on foreign goods placed under the customs procedure of a free warehouse by the owner of a free warehouse or officials of customs authorities;

     2) detailed description, photographing, scale image of foreign goods;

     3) comparison of pre-selected samples and (or) samples of foreign goods and goods made (obtained) from foreign goods;

     4) the use of existing labeling of goods, including in the form of serial numbers;

     5) other methods that may be applied based on the nature of the goods placed under the free warehouse customs procedure and the processing operations performed for goods placed under the free warehouse customs procedure, including by examining submitted documents containing detailed information on the use of foreign goods placed under the free warehouse customs procedure in the technological process processing operations of goods placed under the customs procedure of a free warehouse, as well as their production technology, or by carrying out customs control during the processing of goods placed under the customs procedure of a free warehouse.

     2. The procedure for the identification of foreign goods placed under the free warehouse customs procedure in goods manufactured (obtained) from foreign goods placed under the free warehouse customs procedure shall be established in accordance with the legislation of the Member States on customs regulation.

Article 215. Completion and termination of the free warehouse customs procedure

     1. The free warehouse customs procedure must be completed in the following cases::

     1) termination of the operation of the free warehouse within 6 months from the date of termination of the operation of the free warehouse;

     2) the export of goods placed under the customs procedure of a free warehouse, goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse, from the territory of a free warehouse, except for the cases of export of such goods:

     for the purposes specified in paragraph 5 of Article 213 of this Code;

     for burial, neutralization, disposal or other destruction in accordance with the legislation of the Member States, if such goods have lost their consumer properties and have become unsuitable for use in the capacity for which they are intended.;

     3) transfer by the declarant of the rights of ownership, use and (or) disposal of goods placed under the customs procedure of a free warehouse, and (or) goods made (obtained) from goods placed under the customs procedure of a free warehouse to another person in accordance with paragraph 10 of this Article, except for the transfer of goods in the cases specified in paragraph 9 of Article 213 of this Code.

     2. Upon completion of the free warehouse customs procedure, the declarant of goods may be the person who was the declarant of goods when they were placed under the free warehouse customs procedure, or if this is provided for by the legislation of the Member States on customs regulation, another person.

     3. Upon termination of the operation of a free warehouse, the effect of the customs procedure of a free warehouse is terminated by placing under the customs procedures provided for by this Code, with the exception of the customs procedure of customs transit, goods located in the territory of a free warehouse placed under the customs procedure of a free warehouse, goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse, taking into account the points 4 and 5 of this Article or is completed without being placed under customs procedures in accordance with paragraphs 7 and 9 of this Article.

     If the free warehouse customs procedure is not completed in accordance with the first paragraph of this paragraph, the effect of this customs procedure shall be terminated upon the expiration of the period specified in subparagraph 1 of paragraph 1 of this Article, and the goods are detained by the customs authorities in accordance with Chapter 51 of this Code.

     4. For the export of goods from the territory of a free warehouse outside the customs territory of the Union, the operation of the customs procedure of a free warehouse is completed by placing:

     1) under the customs procedure of re-export:

     foreign goods placed under the customs procedure of a free warehouse and exported from the territory of a free warehouse in unchanged condition, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;

     goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse and not recognized in accordance with Article 218 of this Code as goods of the Union;

     2) under the customs procedure of export:

     Union goods placed under the customs procedure of a free warehouse;

     goods manufactured (obtained) from the goods of the Union;

     goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse and recognized in accordance with Article 218 of this Code as goods of the Union.

5. For the export of goods from the territory of a free warehouse to the rest of the customs territory of the Union, the operation of the customs procedure of a free warehouse is completed by placing:

     1) under the customs procedures specified in subitems 1, 4, 5, 7, 10 and 14-16 of paragraph 2 of Article 127 of this Code, foreign goods placed under the customs procedure of a free warehouse, exported from the territory of a free warehouse in unchanged condition, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage, and goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, subject to paragraph 6 of this Article;

     2) under the customs procedure of reimport:

     goods of the Union placed under the customs procedure of a free warehouse that have remained unchanged, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;

     goods manufactured (obtained) exclusively from Union goods placed under the free warehouse customs procedure upon termination of the free warehouse customs procedure in respect of Union goods.

     6. If the goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse include foreign goods subject to internal market protection measures, such goods may be placed under the customs procedures specified in subitems 1 and 2 for export from the territory of the free warehouse to the rest of the customs territory of the Union. 7 of paragraph 2 of Article 127 of this Code, subject to identification in these goods of foreign goods placed under the customs procedure of a free warehouse.

     7. The operation of the customs procedure of a free warehouse is terminated without being placed under customs procedures in the case provided for in paragraph 9 of this Article, as well as in the following cases:

     1) goods placed under the customs procedure of a free warehouse and goods made (obtained) from goods placed under the customs procedure of a free warehouse have lost their consumer properties and have become unsuitable for use in the capacity for which they are intended, are exported from the territory of a free warehouse for burial, neutralization, disposal or destruction in other ways. in a manner consistent with the laws of the Member States. In this case, the free warehouse customs procedure ends with respect to a part of the goods placed under the free warehouse customs procedure corresponding to the number of goods buried, neutralized, disposed of and (or) destroyed in another way, and determined in accordance with the legislation of the Member States on customs regulation.;

     2) goods placed under the customs procedure of a free warehouse are destroyed and (or) irretrievably lost as a result of an accident or force majeure, or irretrievably lost as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, and the fact of such destruction or irretrievable loss is recognized by the customs authority in accordance with the legislation of the member states.members on customs regulation.

     8. The procedure for completing the free warehouse customs procedure in the cases provided for in paragraph 7 of this Article shall be established in accordance with the legislation of the Member States on customs regulation.

     9. Upon termination of the operation of a free warehouse, the free warehouse customs procedure applies to goods placed under the free warehouse customs procedure and which are equipment put into operation and used by the owner of the free warehouse, or goods used by the owner of the free warehouse to create real estate in the territory of the free warehouse and which are an integral part of such real estate objects, goods are subject to customs procedures in accordance with the procedure established by the legislation of the Member States.

     The specified goods acquire the status of goods of the Union from the date of termination of the free warehouse customs procedure.

     10. When the declarant transfers the rights of ownership, use and (or) disposal of goods placed under the free warehouse customs procedure and (or) goods manufactured (obtained) from goods placed under the free warehouse customs procedure to another person, the free warehouse customs procedure ends in accordance with subparagraph 1 of paragraph 5 of this Article.

     11. The termination of the free warehouse customs procedure upon liquidation of the owner of the free warehouse is carried out in accordance with the legislation of the Member States on customs regulation.

Article 216. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free warehouse, the deadline for their payment and calculation

     1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free warehouse arises for the declarant from the moment of registration by the customs authority of the goods declaration, and in respect of goods declared for release prior to filing the goods declaration, the person who submitted an application for the release of goods before submitting a declaration for goods - from the moment the customs authority registers the application for the release of goods until the submission of the declaration for goods.

     2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free warehouse is terminated by the declarant upon the occurrence of the following circumstances:

     1) termination of the free warehouse customs procedure in accordance with Article 215 of this Code, including after the occurrence of the circumstances specified in paragraph 4 of this Article, with the exception of termination of the free warehouse customs procedure by placing goods specified in the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code under the customs procedure;

     2) export from the customs territory of the Union of the goods specified in the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code, placed under the customs procedure of export;

     3) placing goods in respect of which the free warehouse customs procedure has been terminated, and (or) goods manufactured (obtained) from goods placed under the free warehouse customs procedure, as part of the application of such a customs procedure, which has been terminated, under customs procedures in accordance with paragraph 7 of Article 129 of this Code;

     4) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this Article;

     5) recognition by the customs authority, in accordance with the legislation of the member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods placed under the customs procedure of a free warehouse and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse as a result of an accident or force majeure; or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in the following cases:, when, prior to such destruction or irretrievable loss in accordance with this Code, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come in respect of these foreign goods.;

     6) refusal to release goods in accordance with the customs procedure of a free warehouse - with respect to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of a declaration for goods or an application for the release of goods before filing a declaration for goods;

     7) revocation of the goods declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the goods declaration;

     8) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     9) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     10) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution upon the occurrence of the circumstances specified in paragraph 4 of this Article.

     4. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:

1) in the case of export from the territory of a free warehouse of foreign goods placed under the customs procedure of a free warehouse and (or) goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, before the completion of the free warehouse customs procedure for such goods or without the permission of the customs authority in the cases specified in paragraph 5 of Article 213 of this Code, except for the cases, when such goods can be exported from the territory of a free warehouse without completing the customs procedure of a free warehouse in the cases provided for in subparagraph 2 of paragraph 1 of Article 215 of this Code, the day of export from the territory of a free warehouse, and if this day is not fixed, the day of revealing the fact of such export from the territory of a free warehouse.;

     2) in the case of transfer of foreign goods placed under the free warehouse customs procedure and (or) goods manufactured (obtained) from foreign goods placed under the free warehouse customs procedure to another person before the completion of the free warehouse customs procedure in respect of such goods, except in cases where such goods may be transferred in the cases provided for in paragraph 9 of Article 213 of this Code, the day of transfer of the goods, and if this day is not fixed, the day when the fact of such transfer is revealed.;

     3) in case of non-return to the territory of the free warehouse before the expiration of the period established by the customs authority in accordance with the first paragraph of paragraph 6 of Article 213 of this Code, the goods exported from the territory of the free warehouse in the cases specified in subitems 1 and 2 of paragraph 5 of Article 213 of this Code - the date of expiration of the period established by the customs authority in accordance with paragraph one of paragraph 6 of Article 213 of this Code. in accordance with the first paragraph of paragraph 6 of Article 213 of this Code;

     4) in case of non-completion of the free warehouse customs procedure before the expiration of the period established by the customs authority in accordance with the second paragraph of paragraph 6 of Article 213 of this Code, in respect of goods exported from the territory of the free warehouse in the case specified in subparagraph 3 of paragraph 5 of Article 213 of this Code - the day of expiration of this period;

     5) if the goods exported from the territory of the free warehouse in the case specified in subparagraph 4 of paragraph 5 of Article 213 of this Code are not placed on the territory of another free warehouse before the expiration of the period established by the customs authority in accordance with paragraph three of paragraph 6 of Article 213 of this Code - the date of expiration of the period established by the customs authority in accordance with paragraph three of paragraph 6 of Article 213 of this Code. with the third paragraph of paragraph 6 of Article 213 of this Code;

     6) in case of loss of foreign goods placed under the customs procedure of a free warehouse and (or) goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions conditions of transportation (transportation) and (or) storage, - the day of loss of goods, and if this day is not fixed, - the day when the fact of such loss is revealed.;

     7) in case of failure to submit to the customs authority, within the time limit set by it, documents confirming the fact of burial, neutralization, disposal or other destruction of the goods specified in the third paragraph of subparagraph 2 of paragraph 1 of Article 215 of this Code - the day of export of such goods outside the territory of the free warehouse.;

     8) in case of termination in accordance with the third paragraph of paragraph 5 of Article 139 of this Code of the customs procedure of export in respect of the goods specified in the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code, except for termination of the customs procedure of export in respect of these goods, which at the time of such termination are located in the territory of a free warehouse, - the day following the date of expiry of the period established by the first paragraph of paragraph 5 of Article 139 of this Code.

     5. If the circumstances specified in paragraph 4 of this Article have occurred in respect of foreign goods placed under the customs procedure of a free warehouse, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if such foreign goods were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits. payment of import customs duties and taxes.

     If the circumstances specified in paragraph 4 of this Article have occurred in respect of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, and in such goods, in accordance with Article 214 of this Code, foreign goods placed under the customs procedure of a free warehouse have been identified, import customs duties, taxes, special, anti-dumping, countervailing duties are payable in respect of foreign goods, placed under the customs procedure of a free warehouse and used for the manufacture of goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, as if such foreign goods were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.

     In the cases specified in paragraphs one and two of this paragraph, for the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of a free warehouse shall be applied., and in respect of goods, the release of which, when placed under the customs procedure of a free warehouse, was made before submitting a declaration for the goods, - on the day of registration by the customs authority of the application for the release of goods before submitting the goods declaration.

     6. If the circumstances specified in paragraph 4 of this Article have occurred in respect of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, and in such goods, in accordance with Article 214 of this Code, foreign goods placed under the customs procedure of a free warehouse have not been identified, import customs duties and taxes, special, anti-dumping, countervailing duties are payable as if such goods were made (obtained) from foreign goods, placed under the customs procedure of a free warehouse, placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.

     In this case, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in accordance with Chapters 7 and 12 of this Code.

     For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this Article in respect of goods manufactured by (received) from foreign goods placed under the customs procedure of a free warehouse.

     If, in order to determine the customs value of goods, as well as for calculating import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert foreign currency into the currency of a member State, such recalculation shall be carried out at the exchange rate effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this article.

     If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties to be paid is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account paragraph 3 of Article 20 of this Code.

     If the product code, in accordance with the Commodity Nomenclature of Foreign Economic Activity, is defined at the grouping level with fewer than 10 characters:

     for the calculation of import customs duties, the highest of the customs duty rates corresponding to the goods included in such a grouping is applied.;

     for the calculation of taxes, the highest of the value-added tax rates, the highest of the excise tax rates (excise tax or excise duty), corresponding to goods included in such a grouping, for which the highest of the customs duty rates is established, is applied.;

     for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping shall be applied, taking into account paragraph ten of this paragraph.

Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary for the determination of these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or products included in the grouping, if the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than 10 characters.

     When accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated based on such accurate information, and excessively paid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded or unpaid amounts are collected in accordance with the legislation of the Russian Federation. chapters 10 and 11 and Articles 76 and 77 of this Code.

     7. Interest shall be payable on the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 5 of this Article, as if a deferral of their payment had been granted in respect of these amounts from the date of placing the goods under the customs procedure of a free warehouse to the date of expiry of the deadline for payment of import customs duties., taxes, special, anti-dumping, countervailing duties. These percentages are accrued and paid in accordance with Article 60 of this Code.

     8. In case of termination of the free warehouse customs procedure, or the export from the customs territory of the Union of the goods specified in the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code placed under the customs procedure for export, or the placement in accordance with paragraph 7 of Article 129 of this Code of goods under the customs procedures applicable to foreign goods, or the detention of such goods by the customs authorities in accordance with Chapter 51 of this Code after fulfilling the obligation to pay customs duties, taxes, special, anti-dumping, The amounts of customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this Article are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.

Article 217. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties when placing goods placed under the customs procedure of a free warehouse and goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse under separate customs procedures

     1. When placing foreign goods placed under the customs procedure of a free warehouse and not subjected to processing operations on the territory of a free warehouse, goods placed under the customs procedure of a free warehouse are placed under the customs procedure of release for domestic consumption, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties are applied., anti-dumping, countervailing duties effective on the day of registration of the goods declaration by the customs authority, submitted for the placement of goods under the customs procedure of a free warehouse, and in respect of goods whose release, when placed under the customs procedure of a free warehouse, was made before the filing of the goods declaration, on the day of registration by the customs authority of the application for the release of goods before the filing of the goods declaration, except for the case specified in the second paragraph of this paragraph.

     When equipment placed under the customs procedure of release for domestic consumption is placed under the customs procedure of a free warehouse, put into operation and used by the owner of the free warehouse to perform operations provided for in paragraph 1 of Article 213 of this Code, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties shall be applied to calculate import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration of the goods declaration by the customs authority, submitted for placing the equipment under the customs procedure of release for domestic consumption.

     2. When goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse are placed under the customs procedures specified in subitems 1, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code.:

     1) subject to identification in the specified goods of foreign goods placed under the free warehouse customs procedure carried out in accordance with Article 214 of this Code, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in respect of foreign goods placed under the free warehouse customs procedure and used in the manufacture of goods manufactured (received) of foreign goods placed under the customs procedure of a free warehouse. At the same time, for the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the declaration for goods submitted for placing goods under the customs procedure of a free warehouse are applied, and in respect of goods whose release upon their If a free warehouse is placed under the customs procedure, it is carried out before submitting a declaration for goods, - on the day of registration by the customs authority of the application for the release of goods before the filing of the goods declaration;

     2) if, on the day of registration by the customs authority, there is no declaration for goods in respect of goods made (received) from foreign goods placed under the customs procedure of a free warehouse, identification of foreign goods placed under the customs procedure of a free warehouse in goods made (received) from foreign goods placed under the customs procedure of a free warehouse, carried out in accordance with Article 214 of this Code, import customs duties and taxes are calculated in respect of goods, manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse. In this case, for the calculation of import customs duties and taxes, the rates of import customs duties and taxes effective on the day of registration by the customs authority of the declaration for goods submitted for placement under the customs procedures specified in subitems 1, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code are applied. The basis for calculating import customs duties at the ad valorem rate in this case is the estimated value of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, the procedure for determining which is established by the Commission.

     3. Upon completion of the free warehouse customs procedure by placing goods manufactured (obtained) from foreign goods placed under the free warehouse customs procedure under customs procedures in accordance with paragraph 10 of Article 215 of this Code, import customs duties and taxes shall be calculated in respect of goods manufactured (obtained) from foreign goods placed under the free warehouse customs procedure. the warehouse. In this case, for the calculation of import customs duties and taxes, the rates of import customs duties and taxes effective on the date of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedures specified in subitems 1, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code are applied.

     4. If, in order to calculate import customs duties, taxes, special, anti-dumping, countervailing duties in the cases specified in paragraphs 1-3 of this article, it is required to convert a foreign currency into the currency of a member State, such recalculation shall be carried out at the exchange rate effective on the day of application of the rates of import customs duties, taxes, special, anti-dumping and countervailing duties, established for each case.

Article 218. Determination of the status of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse

     1. If goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse are exported from the customs territory of the Union, the status of such goods is determined in accordance with the criteria for sufficient processing of goods, which can be expressed in:

     1) changing the product code in accordance with the Commodity Nomenclature of foreign economic activity at the level of any of the first 4 characters;

     2) a change in the value of goods when the percentage of the cost of the materials used or the added value reaches a fixed share in the price of the final product (the ad valorem share rule);

     3) the fulfillment of necessary conditions, the performance of production and technological operations sufficient for the recognition of goods as goods of the Union.

     2. Goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse for the purposes of export from the customs territory of the Union are recognized as goods of the Union if, as a result of operations for the manufacture (receipt) of goods, one of the following conditions is fulfilled:

1) there has been a change in the product code in accordance with the Commodity Nomenclature of Foreign Economic Activity at the level of any of the first 4 characters, with the exception of the cases specified in paragraph 3 of this Article.;

     2) the percentage share of the value of foreign goods placed under the customs procedure of a free warehouse does not exceed a fixed share in the price of the final product, or the added value reaches a fixed share in the price of the final product, except for the cases specified in paragraph 3 of this Article.;

     3) in respect of the goods, the conditions have been fulfilled, production and technological operations have been performed sufficient to recognize goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse as goods of the Union, with the exception of the case specified in the first paragraph of paragraph 3 of this Article.

     3. Goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse are not recognized as goods of the Union if only those operations have been performed with respect to such goods that do not meet the criteria for sufficient processing, regardless of the fulfillment of other conditions.

     Changing the product code in accordance with the Commodity Nomenclature of Foreign Economic Activity at the level of any of the first 4 characters and the ad valorem share rule do not apply as criteria for sufficient processing of goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, if in respect of goods made (obtained) from foreign goods, placed under the customs procedure of a free warehouse, a list of conditions, production and technological operations sufficient for the recognition of goods has been determined., manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, goods of the Union.

     4. A list of conditions, production and technological operations sufficient to recognize goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse as goods of the Union, as well as a list of operations that do not meet the criteria for sufficient processing when determining the status of goods made (obtained) from foreign goods placed under The customs procedure of the free warehouse is determined by the Commission.

     5. The procedure for using the ad valorem share rule as a criterion for sufficient processing of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse shall be determined by the Commission.

     The ad valorem share rule is not applied as a criterion for sufficient processing when performing repair operations on Union goods placed under the customs procedure of a free warehouse.

     6. The status of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse is determined by an authorized state body or an authorized organization of a member State.

     7. As a document confirming the status of goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, an authorized state body or an authorized organization of a member state shall issue an opinion on the recognition of goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse as goods of the Union or an opinion on the recognition of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, which are not goods of the Union.

     The forms of these opinions, the structure and format of such opinions in the form of electronic documents, the procedure for filling them out, as well as the procedure for their issuance and application are determined by the Commission.

     8. In the absence, cancellation or invalidation of a document confirming the status of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, such goods, upon completion of the customs procedure of a free warehouse for the purpose of their export from the customs territory of the Union, are considered as goods of the Union, and for other purposes - as foreign goods.

Chapter 29 Customs procedure of temporary importation (admission)

Article 219. Content and application of the customs procedure of temporary import (admission)

     1. The customs procedure of temporary importation (admission) is a customs procedure applied to foreign goods, according to which such goods are temporarily located and used in the customs territory of the Union, subject to the conditions for placing goods under this customs procedure and using them in accordance with such a customs procedure, with partial payment of import customs duties and taxes and without payment of special, anti-dumping, countervailing duties or without payment of import customs duties, taxes and without payment of special, anti-dumping, countervailing duties.

     2. Goods placed under the customs procedure of temporary import (admission) (hereinafter referred to in this chapter as temporarily imported goods) retain the status of foreign goods.

     3. The categories of goods temporarily located and used in the customs territory of the Union in accordance with the customs procedure of temporary import (admission) are allowed without payment of import customs duties and taxes, the conditions of such temporary stay and use, as well as the deadlines for such temporary stay and use are determined by the Commission and (or) international treaties of the Member States. with a third party.

     4. The customs procedure of temporary importation (admission) does not apply to the following categories of goods:

     1) food products, beverages, including alcoholic beverages, tobacco and tobacco products, raw materials and semi-finished products, consumables and samples, except in cases when they are imported into the customs territory of the Union in single copies for advertising and (or) demonstration purposes or as exhibits or industrial designs;

     2) waste, including industrial waste;

     3) goods prohibited for importation into the customs territory of the Union.

     5. It is allowed to apply the customs procedure of temporary import (admission) to suspend the customs procedure of processing in the customs territory by placing under this customs procedure processed products of goods previously placed under the customs procedure of processing in the customs territory.

Article 220. Conditions for placing goods under the customs procedure of temporary import (admission) and their use in accordance with such customs procedure

     1. The conditions for placing goods under the customs procedure of temporary import (admission) are:

     1) the possibility of identifying goods placed under the customs procedure of temporary importation (admission), when they are subsequently placed under the customs procedure in order to complete the operation of this customs procedure. Identification of goods is not required in cases where, in accordance with international agreements of the Member States with a third party, it is allowed to replace temporarily imported goods.;

     2) partial payment of import customs duties and taxes in accordance with Article 223 of this Code, except for the case when, in accordance with paragraph 3 of Article 219 of this Code, temporary stay and use of goods in the customs territory of the Union in accordance with the customs procedure of temporary import (admission) are allowed without payment of import customs duties and taxes;

     3) compliance with the conditions of temporary stay and use of goods in accordance with the customs procedure of temporary import (admission) without payment of customs duties and taxes, if such conditions are determined by the Commission in accordance with paragraph 3 of Article 219 of this Code and (or) provided for by international treaties of the member States with a third party;

     4) compliance with prohibitions and restrictions in accordance with Article 7 of this Code.

     2. The conditions of use of goods in accordance with the customs procedure of temporary import (admission) are:

     1) compliance with the validity period of the customs procedure of temporary importation (admission) established by the customs authority;

     2) compliance with the restrictions on the possession and use of temporarily imported goods established by Article 222 of this Code;

     3) partial payment of import customs duties and taxes in accordance with Article 223 of this Code, except for the case when, in accordance with paragraph 3 of Article 219 of this Code, temporary stay and use of goods in the customs territory of the Union in accordance with the customs procedure of temporary import (admission) are allowed without payment of import customs duties and taxes;

     4) compliance with the conditions of temporary stay and use of goods in accordance with the customs procedure of temporary import (admission) without payment of customs duties and taxes, determined by the Commission in accordance with paragraph 3 of Article 219 of this Code and (or) provided for by an international agreement of the member States with a third party.

Article 221. Duration of the customs procedure of temporary importation (admission)

     1. The period of validity of the customs procedure of temporary importation (admission) may not exceed 2 years from the date of placing goods under the customs procedure of temporary importation (admission) or the period determined by the Commission in accordance with paragraph 2 of this Article.

     2. For certain categories of goods, depending on the purposes of their importation into the customs territory of the Union, the Commission has the right to determine a shorter or longer than 2 years period of validity of the customs procedure for temporary importation (admission).

3. When goods are placed under the customs procedure of temporary import (admission), the customs authority, on the basis of a declaration by the declarant, based on the purposes and circumstances of the import of goods into the customs territory of the Union, establishes the period of validity of this customs procedure, which, subject to paragraph 4 of this Article, may not exceed the period provided for in paragraph 1 of this Article, or the period determined by the Commission in accordance with paragraph 2 of this article.

     4. The period of validity of the temporary importation (admission) customs procedure established by the customs authority may, upon the request of a person, be extended before the expiration of this period or no later than 1 month after its expiration within the period of validity of this customs procedure provided for in paragraph 1 of this Article, or the period of validity of this customs procedure determined by the Commission in accordance with paragraph 2 of this Article.

     If the validity period of the temporary importation (admission) customs procedure established by the customs authority is extended, after its expiration, the validity of such customs procedure is resumed from the date of termination of this customs procedure.

     5. In case of repeated application of the customs procedure of temporary importation (admission) in respect of foreign goods located in the customs territory of the Union, including when different persons are the declarants of these goods, the total period of validity of the customs procedure of temporary importation (admission) may not exceed the period provided for in paragraph 1 of this Article or the period determined by the Commission in accordance with in accordance with paragraph 2 of this article.

Article 222. Restrictions on the possession and use of temporarily imported goods

     1. Temporarily imported goods must remain in the same condition, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage.

     It is allowed to perform operations with temporarily imported goods necessary to ensure their safety, including repairs (except for major repairs, modernization), maintenance and other operations necessary to maintain the goods in normal condition, provided that the goods are identified by the customs authority upon completion of the customs procedure for temporary import (admission) in accordance with paragraphs 1 and 2 of Articles 224 of this Code.

     It is allowed to conduct tests, research, testing, verification, experiments or experiments with temporarily imported goods or their use during tests, research, testing, verification, experiments or experiments.

     2. Temporarily imported goods must be in the actual possession and use of the declarant, except in cases where their transfer to the possession and use of other persons is permitted in accordance with paragraphs 3 and 4 of this Article.

     3. It is allowed for the declarant to transfer possession and use to other persons without the permission of the customs authority.:

     1) temporarily imported reusable (returnable) containers intended for packaging and protecting goods imported into the customs territory of the Union;

     2) temporarily imported goods for the purposes of their maintenance, repair (except for major repairs, modernization), storage, transportation (transportation);

     3) temporarily imported goods for the purpose of conducting tests, research, testing, verification, experiments or experiments;

     4) temporarily imported goods for other purposes in cases determined by the Commission and (or) provided for by international treaties of the Member States with a third party.

     4. In cases other than those specified in paragraph 3 of this Article, the transfer by the declarant of temporarily imported goods into the possession and use of other persons is permitted with the permission of the customs authority or in cases, in accordance with the procedure and time limits determined by the Commission, after notification of the customs authority.

     5. In order to obtain permission from the customs authority to transfer temporarily imported goods into the possession and use of other persons, the declarant of these goods submits to the customs authority where they were placed under the customs procedure an application indicating the reason for the transfer of temporarily imported goods to another person and information about this person.

     6. The transfer of temporarily imported goods into the possession and use of other persons does not exempt the declarant of these goods from observing other conditions of use of the goods in accordance with the customs procedure of temporary importation (admission) established by this chapter, nor does it suspend or extend the period of temporary importation.

     7. Goods determined by the Commission in accordance with paragraph 3 of Article 219 of this Code and (or) provided for by international treaties of the Member States with a third party, in respect of which the customs procedure of temporary importation (admission) is applied without payment of import customs duties and taxes, are used within the customs territory of the Union, unless otherwise determined by the Commission.

     8. Temporarily imported goods that are vehicles may be used outside the customs territory of the Union if they are used as vehicles for international transportation and the provisions of Chapter 38 of this Code apply to them.

     When temporarily imported goods that are vehicles are used outside the customs territory of the Union, operations provided for in paragraphs 1 and 2 of Article 277 of this Code may be performed in respect of such goods.

     Operations not provided for in paragraphs 1 and 2 of Article 277 of this Code are permitted in accordance with paragraph 4 of Article 277 of this Code.

     The use of temporarily imported goods that are vehicles as vehicles for international transportation outside the customs territory of the Union does not terminate or suspend the customs procedure for temporary importation (admission).

Article 223. Peculiarities of calculation and payment of import customs duties and taxes when applying the customs procedure of temporary import (admission)

     1. In respect of goods placed (placed) under the customs procedure of temporary import (admission) with partial payment of import customs duties and taxes, import customs duties and taxes are payable for the period from the date of their placement under the customs procedure of temporary import (admission) to the date of its termination.

     2. In respect of goods placed under the customs procedure of temporary importation (admission) without payment of import customs duties and taxes, upon request of the declarant, partial payment of import customs duties and taxes is made for the period from the date indicated in the declarant's request to the date of termination of the customs procedure of temporary importation (admission). The specified request of the declarant is submitted to the customs authority that released the goods when they were placed under the customs procedure of temporary import (admission), before the expiration of the deadline set in accordance with paragraph 3 of Article 219 of this Code.

     A customs document is used as the declarant's request - an adjustment of the goods declaration.

     3. In case of partial payment of import customs duties and taxes for each calendar month (full or incomplete) of the time period determined in accordance with paragraphs 1 and 2 of this Article (hereinafter in this chapter - the period of application of partial payment of import customs duties and taxes), 3 percent calculated on the day of registration of the customs declaration submitted for placing such goods under the customs procedure of temporary import (admission), and in respect of goods that were released before the goods declaration was filed, - on the day of registration by the customs authority of the application for the release of goods before filing the declaration for goods, the amount of import customs duties and taxes that would have been payable if the goods placed under the customs procedure of temporary import (admission) were placed under the customs procedure of release for domestic consumption.

     4. In case of suspension of the customs procedure of temporary importation (admission) in accordance with paragraph 3 of Article 224 of this Code, partial payment of import customs duties and taxes for the period of such suspension shall not be made. For the purposes of applying this paragraph, the period of suspension of the customs procedure is determined by the number of full calendar months during which the customs procedure of temporary importation (admission) is suspended.

     5. In case of partial payment of import customs duties and taxes, the amount of import customs duties and taxes shall be paid at the declarant's choice for the entire period of application of partial payment of import customs duties and taxes (hereinafter in this chapter - one-time payment of import customs duties and taxes) or periodically (hereinafter in this chapter - periodic payment of import customs duties and taxes). In case of periodic payment of import customs duties and taxes, such payment shall be made in the amount payable in accordance with paragraph 3 of this Article for at least 1 calendar month (full or incomplete). The frequency of payment of import customs duties and taxes is determined by the declarant in the goods declaration.

     In case of non-payment or incomplete payment of the amounts of import customs duties and taxes paid periodically, within the time limits established in accordance with paragraph 4 and subitems 2 and 3 of paragraph 7 of Article 225 of this Code, import customs duties and taxes shall be payable in a lump sum for the entire remaining period of application of partial payment of import customs duties and taxes.

6. The total amount of import customs duties and taxes paid and (or) collected during the period of application of partial payment of import customs duties and taxes should not exceed the amount calculated on the day of registration of the customs declaration submitted for placing such goods under the customs procedure of temporary import (admission), and in respect of goods released before the filing of the declaration for products, - on the day of registration by the customs authority of the application for the release of goods before submitting the declaration for goods, the amount of import customs duties and taxes that would have been payable if the goods had been placed under the customs procedure for release for domestic consumption.

     7. Upon completion or termination of the customs procedure of temporary import (admission) in accordance with paragraphs 1, 2 and 5 of Article 224 of this Code, the amounts of import customs duties and taxes paid and (or) collected during the period of application of partial payment of import customs duties and taxes are not subject to refund (offset), unless otherwise specified by this Code.

Article 224. Completion, suspension and termination of the customs procedure of temporary importation (admission)

     1. Before the expiration of the validity period of the customs procedure of temporary importation (admission) established by the customs authority, the validity of this customs procedure ends.:

     1) placing temporarily imported goods under the customs procedure of re-export, including in accordance with paragraph 7 of Article 276 of this Code;

     2) recognition by the customs authorities, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of temporarily imported goods due to an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;

     3) the occurrence of circumstances determined by the Commission and (or) the legislation of the Member States on customs regulation, prior to which the goods are under customs control.

     2. Prior to the expiration of the validity period of the customs procedure of temporary importation (admission) established by the customs authority, the operation of this customs procedure may be completed.:

     1) placing temporarily imported goods under the customs procedures applicable to foreign goods under the conditions provided for in this Code, with the exception of the customs procedure of customs transit, unless otherwise established by this paragraph;

     2) the resumption of the customs procedure for processing in the customs territory, the operation of which was suspended in accordance with paragraph 3 of Article 173 of this Code;

     3) placing temporarily imported goods under the customs procedure of customs transit, if these goods are placed under this customs procedure for transportation (transportation) through the customs territory of the Union from the territory of the member State whose customs authority released the goods when they were placed under the customs procedure of temporary import (admission) to the territory of another Member State.

     3. Prior to the expiration of the validity period of the temporary importation (admission) customs procedure established by the customs authority, this customs procedure may be suspended if temporarily imported goods are placed under the customs procedure of a customs warehouse, customs procedure for processing in the customs territory, or in cases determined by the Commission - under a special customs procedure.

     When determining the case of suspension of the customs procedure of temporary importation (admission) as a result of placing temporarily imported goods under a special customs procedure, the Commission has the right to determine the specifics of calculating and paying import customs duties and taxes, as well as the deadline for payment of import customs duties and taxes in respect of temporarily imported goods.

     4. Temporarily imported goods may be placed under the customs procedure of re-export or under another customs procedure in one or more batches.

     5. Upon expiration of the validity period of the temporary importation (admission) customs procedure established by the customs authority, the customs procedure is terminated.

     6. The cases, conditions and procedure for the termination of the customs procedure of temporary importation (admission) in the territory of a Member State other than the Member State whose customs authority placed such goods under the customs procedure of temporary importation (admission) shall be determined by the Commission.

Article 225. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of temporary import (admission), the deadline for their payment and calculation

     1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure of temporary import (admission) arises for the declarant from the moment of registration by the customs authority of the goods declaration, and in respect of goods declared for release prior to filing the goods declaration, for the person who who submitted an application for the release of goods before submitting a declaration for goods, - from the moment the customs authority registers the application for the release of goods until the submission of a declaration for goods.

     2. The obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of temporary import (admission), which are imported to the address of one recipient from one sender under one transport (transportation) document and the total customs value of which does not exceed the amount equivalent to 200 euros, and if the Commission determines a different amount of such amount, - the amount determined by the Commission at the exchange rate effective on the day of registration of the goods declaration by the customs authority does not arise. At the same time, for the purposes of this paragraph, the customs value does not include the costs of transportation (transportation) of goods imported into the customs territory of the Union to the place of arrival, the costs of loading, unloading or reloading of such goods and the costs of insurance in connection with such transportation (transportation), loading, unloading or reloading of such goods.

     The Commission has the right to determine an amount other than the amount provided for in the second paragraph of this paragraph, within which the obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of temporary import (admission) imported to the address of one recipient from one sender under one transport (transportation) document does not arise.

     3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of temporary importation (admission) is terminated by the declarant upon the occurrence of the following circumstances:

     1) termination of the customs procedure of temporary importation (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code before the expiration of the deadline established in accordance with paragraph 3 of Article 219 of this Code, except for the case when the deadline for payment of import customs duties, taxes, special taxes has arrived before the expiration of this customs procedure., anti-dumping, countervailing duties;

     2) termination of the customs procedure of temporary importation (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code, if the goods placed under the customs procedure of temporary importation (admission) are subject to benefits for the payment of import customs duties and taxes, except for the case when before the expiration of this customs procedure the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has arrived;

     3) completion of the customs procedure of temporary importation (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code and fulfillment of the obligation to pay import customs duties and taxes and (or) their collection in the amounts payable in accordance with this Article;

     4) fulfilling the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) collecting them in the amounts payable upon the occurrence of the circumstances provided for in subparagraphs 6 to 8 of paragraph 7 and paragraph 13 of this Article;

     5) recognition by the customs authority, in accordance with the legislation of the member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage until the completion of the customs procedure for temporary import (admission) and fulfillment of the obligation to pay import customs duties and taxes and (or) their collection in amounts, payable in accordance with this article for the period prior to the occurrence of such circumstances;

     6) refusal to release goods in accordance with the customs procedure of temporary importation (admission) - with respect to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of a declaration for goods or an application for the release of goods prior to filing a declaration for goods;

     7) revocation of the goods declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the goods declaration;

8) confiscation or conversion of goods into the ownership (income) of a Member State in accordance with the legislation of that Member State and fulfillment of the obligation to pay import customs duties and taxes and (or) their collection in the amounts payable in accordance with this Article for the period prior to the occurrence of such circumstances;

     9) the detention of goods by the customs authority in accordance with Chapter 51 of this Code and the fulfillment of the obligation to pay import customs duties and taxes and (or) their collection in the amounts payable in accordance with this Article for the period prior to such detention;

     10) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not has been carried out, and the fulfillment of the obligation to pay import customs duties and taxes and (or) their collection in amounts, to be paid in accordance with this article for the period prior to the seizure or seizure of such goods during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings).

     4. The obligation to pay import customs duties and taxes in respect of goods placed (placed) under the customs procedure of temporary import (admission) with partial payment of import customs duties and taxes is subject to execution (import customs duties and taxes are payable):

     1) in case of one-time payment of import customs duties and taxes, or in case of payment of the first part of the amount of import customs duties and taxes, in case of periodic payment of import customs duties and taxes, until the release of goods in accordance with the customs procedure of temporary import (admission);

     2) in case of payment of the second and subsequent parts of the amount of import customs duties and taxes, in case of periodic payment of import customs duties and taxes - before the beginning of the period for which the next part of the amount of import customs duties and taxes is paid.

     5. In respect of the goods specified in paragraph 4 of this Article, import customs duties and taxes shall be payable in the amounts determined in accordance with Article 223 of this Code.

     6. In respect of goods placed under the customs procedure of temporary import (admission), the obligation to pay import customs duties and taxes is subject to fulfillment upon the occurrence of the circumstances specified in paragraph 7 of this Article.

     7. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties and taxes is considered to be:

     1) in case of non-compliance with the conditions of temporary stay and use of goods established in accordance with paragraph 3 of Article 219 of this Code, the day of placing the specified goods under the customs procedure of temporary import (admission);

     2) in case of expiration of the deadline established in accordance with paragraph 3 of Article 219 of this Code:

     in case of one-time payment of import customs duties and taxes, or in case of payment of the first part of the amount of import customs duties and taxes in case of periodic payment of import customs duties and taxes - the date of expiration of such deadline;

     in case of payment of the second and subsequent parts of the amount of import customs duties and taxes, in case of periodic payment of import customs duties and taxes - the day preceding the beginning of the period for which the next part of the amount of import customs duties and taxes is paid.;

     3) if the declarant submits an application in accordance with paragraph 2 of Article 223 of this Code:

     in case of one-time payment of import customs duties and taxes, or in case of payment of the first part of the amount of import customs duties and taxes, in case of periodic payment of import customs duties and taxes - the day preceding the day indicated in the declarant's request.;

     in case of payment of the second and subsequent parts of the amount of import customs duties and taxes, in case of periodic payment of import customs duties and taxes - the day preceding the beginning of the period for which the next part of the amount of import customs duties and taxes is paid.;

     4) in the event of the declarant's refusal of benefits for the payment of import customs duties and taxes associated with restrictions on the use and (or) disposal of these goods, the date on which changes were made to the declaration for goods submitted for placing goods under the customs procedure of temporary import (admission), in terms of refusal of benefits for the payment of import customs duties duties and taxes;

     5) in the case of actions in violation of the purposes and conditions of granting privileges for the payment of import customs duties, taxes and (or) restrictions on the use and (or) disposal of these goods in connection with the application of such benefits, except in cases where the commission of such actions entails the occurrence of circumstances provided for in subparagraphs 6 and 7 of this paragraph, - the first day of the commission of the specified actions, and if this day is not fixed, - the day of placing the specified goods under the customs procedure of temporary import (admission);

     6) in case of transfer of temporarily imported goods before the completion of the customs procedure of temporary importation (admission) to other persons without the permission of the customs authorities - the day of transfer of the goods, and if this day is not fixed - the day of placing the specified goods under the customs procedure of temporary importation (admission);

     7) in case of loss of temporarily imported goods before the completion of the customs procedure of temporary import (admission), except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage - the day of loss of goods, and if this day is not fixed, it is the day when the specified goods are placed under the customs procedure of temporary import (admission);

     8) in case of non-completion of the customs procedure of temporary importation (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code before the expiration of the customs procedure of temporary importation (admission) established by the customs authority - the date of expiration of the customs procedure of temporary importation (admission) established by the customs authority, except for the case when the validity of this customs procedure is extended in accordance with paragraph 4 of Article 221 of this Code.

     8. Upon the occurrence of the circumstances specified in paragraph 7 of this Article, import customs duties and taxes shall be payable.:

     1) upon the occurrence of the circumstances specified in subparagraph 1 of paragraph 7 of this Article, as if partial payment of import customs duties and taxes was applied to goods placed under the customs procedure of temporary import (admission) in accordance with Article 223 of this Code for the period from the date of placing the goods under the customs procedure of temporary import (admission) on the day of its termination;

     2) upon the occurrence of the circumstances specified in subparagraph 2 of paragraph 7 of this Article, as if partial payment of import customs duties and taxes was applied in respect of goods placed under the customs procedure of temporary import (admission) in accordance with Article 223 of this Code for the period from the day following the day of expiry of the deadline, established in accordance with paragraph 3 of Article 219 of this Code, on the date of completion of the customs procedure for temporary importation (admission);

     3) upon the occurrence of the circumstances specified in subparagraph 3 of paragraph 7 of this Article - in the amounts determined in accordance with Article 223 of this Code.;

     4) upon the occurrence of the circumstances specified in subitems 4 and 5 of item 7 of this Article - in the amounts determined in accordance with Article 223 of this Code and unpaid in connection with the application of benefits for the payment of import customs duties and taxes for the period from the date of the deadline for payment of import customs duties and taxes specified in subitems 4 and 5 of paragraph 7 of this Article, on the day of termination of the customs procedure of temporary importation (admission);

     5) upon the occurrence of the circumstances specified in subitems 6 to 8 of paragraph 7 of this Article, as if the goods placed under the customs procedure of temporary import (admission) were placed under the customs procedure of release for domestic consumption, minus the amounts of import customs duties and taxes paid and (or) collected upon partial payment of import duties. customs duties, taxes, unless another amount is provided for in paragraph 10 of this Article. For the calculation of import customs duties and taxes, the rates of import customs duties and taxes effective on the day of registration by the customs authority of the declaration of goods submitted for placing goods under the customs procedure of temporary import (admission), and for goods released before the filing of the declaration of goods - on the day of registration by the customs authority of the application for release of goods before submitting a declaration for the goods.

     9. Interest shall be payable on the amounts of import customs duties and taxes paid (collected) in respect of goods in accordance with subparagraph 5 of paragraph 8 of this Article, as well as on the amounts of import customs duties and taxes paid in respect of these goods upon partial payment of import customs duties and taxes, as if in respect of these amounts a deferral (installment plan) of their payment was granted from the date of placing the goods under the customs procedure of temporary import (admission) to the date of expiry of the time specified in paragraphs 6 - 8 of paragraph 7 of this Article of the time limits for payment of import customs duties and taxes. These percentages are accrued and paid in accordance with Article 60 of this Code.

10. If, after the occurrence of the circumstances specified in subparagraphs 6 and 7 of paragraph 7 of this Article, the effect of the customs procedure of temporary importation (admission) ends in accordance with paragraphs 1 and 2 of Article 224 of this Code, import customs duties and taxes are payable, as if in respect of goods placed under the customs procedure of temporary importation (admission), partial payment of import customs duties and taxes was applied in accordance with Article 223 of this Code for the period from the date of the deadline for payment of import customs duties and taxes, determined in accordance with subitems 6 and 7 of paragraph 7 of this Article, on the date of completion of the customs procedure for temporary importation (admission). At the same time, the amounts of import customs duties and taxes paid and (or) collected upon partial payment of import customs duties and taxes for the period prior to the occurrence of the circumstances specified in subitems 6 and 7 of paragraph 7 of this Article are not subject to refund (offset).

     11. If, after the occurrence of the circumstances specified in sub-paragraphs 6 - 8 of paragraph 7 of this Article, goods in respect of which the effect of the customs procedure of temporary importation (admission) has been terminated are placed in temporary storage in accordance with paragraph 6 of Article 129 of this Code or placed under the customs procedure in accordance with paragraph 7 of Article 129 of this Code, import customs duties and taxes are payable as if Partial payment of import customs duties and taxes was applied to goods placed under the customs procedure of temporary import (admission) in accordance with Article 223 of this Code.

     In this case, import customs duties and taxes shall be payable for the period from the date of the due date for payment of import customs duties and taxes, as defined in subparagraphs 6 to 8 of paragraph 7 of this Article, until the date of placement of such goods for temporary storage or their placement under the customs procedure. In this case, import customs duties and taxes are payable in amounts not exceeding the amount of import customs duties and taxes that would have been payable if the goods placed under the customs procedure of temporary import (admission) were placed under the customs procedure of release for domestic consumption, and which were calculated on the day of registration by the customs authority of the customs declaration, submitted for the placement of goods under the customs procedure of temporary importation (admission), and in respect of goods that were released before the filing of the goods declaration, - on the day of registration by the customs authority of the application for the release of goods before submitting the declaration for the goods. At the same time, the amounts of import customs duties and taxes paid and (or) collected upon partial payment of import customs duties and taxes for the period prior to the occurrence of the circumstances specified in subparagraphs 6 to 8 of paragraph 7 of this Article are not subject to refund (offset).

     12. In respect of goods placed under the customs procedure of temporary import (admission), the obligation to pay special, anti-dumping, countervailing duties is subject to execution upon the occurrence of the circumstances specified in paragraph 13 of this Article.

     13. If the following circumstances occur, the payment period for special, anti-dumping, countervailing duties is considered to be:

     1) in case of transfer of temporarily imported goods before the completion of the customs procedure of temporary import (admission) to other persons without the permission of the customs authorities, the day of transfer of the goods, and if this day is not fixed, the day of placing the specified goods under the customs procedure of temporary import (admission);

     2) in case of loss of temporarily imported goods before the completion of the customs procedure of temporary import (admission), except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, - the day of loss of goods, and if this day is not fixed, the day of placing the specified goods under the customs procedure of temporary import (admission);

     3) in case of non-completion of the customs procedure of temporary importation (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code before the expiration of the customs procedure of temporary importation (admission) established by the customs authority - the date of expiration of the customs procedure of temporary importation (admission) established by the customs authority, except for the case when the validity of this customs procedure is extended in accordance with paragraph 4 of Article 221 of this Code.

     14. Upon the occurrence of the circumstances specified in paragraph 13 of this article, special, anti-dumping, countervailing duties shall be payable in the amount as if goods placed under the customs procedure of temporary import (admission) were placed under the customs procedure of release for domestic consumption.

     For the calculation of special, anti-dumping, countervailing duties, the rates of special, anti-dumping, countervailing duties are applied, effective on the day of registration by the customs authority of the declaration for goods submitted for placing goods under the customs procedure of temporary import (admission), and in respect of goods released before the filing of the declaration for goods - the day of registration by the customs authority of the application about the release of goods before submitting the goods declaration.

     15. Interest shall be payable on the amounts of special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 14 of this article, as if a deferral of their payment had been granted in respect of these amounts from the date of placing the goods under the customs procedure of temporary import (admission) to the date of expiry of the time limits for payment of special duties established by paragraph 13 of this article., anti-dumping, countervailing duties. These percentages are accrued and paid in accordance with Article 60 of this Code.

Article 226. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported goods when they are placed under the customs procedure of release for domestic consumption

     1. When temporarily imported goods are placed under the customs procedure of release for domestic consumption, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of temporary importation are applied. (security clearance).

     If, for the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert a foreign currency into the currency of a Member State, such recalculation shall be carried out at the exchange rate effective on the day specified in the first paragraph of this paragraph.

     2. When temporarily imported goods are placed under the customs procedure of release for domestic consumption, import customs duties and taxes are payable in the amount of the difference in the amounts of import customs duties and taxes payable when such goods are placed under the customs procedure of release for domestic consumption in accordance with Article 136 of this Code, and import customs duties and taxes paid in partial payment of import customs duties and taxes by the declarant of goods placed under the customs procedure of release for domestic consumption, and (or) collected by the customs authority from this declarant.

     3. Interest shall be payable on the amounts of import customs duties and taxes paid (collected) in accordance with paragraph 2 of this Article, as well as on the amounts of import customs duties and taxes paid (collected) upon partial payment of import customs duties and taxes, as if a deferral (installment plan) had been granted in respect of these amounts Their payment is made from the date of placing the goods under the customs procedure of temporary import (admission) to the date of termination of the obligation to pay import customs duties and taxes. These percentages are accrued and paid in accordance with Article 60 of this Code.

     Interest is payable on the amounts of special, anti-dumping, countervailing duties paid (collected) in respect of goods placed (placed) under the customs procedure of release for domestic consumption, as if a deferral of their payment had been granted in respect of these amounts from the day the goods were placed under the customs procedure of temporary import (admission) to the day of termination. obligations for the payment of special, anti-dumping, countervailing duties. These percentages are accrued and paid in accordance with Article 60 of this Code.

     The interest provided for in the first paragraph of this paragraph shall not be accrued or paid on the amounts of import customs duties and taxes paid before the release of goods in accordance with the customs procedure of temporary import (admission).

     If the effect of the customs procedure of temporary importation (admission) has been suspended in accordance with paragraph 3 of Article 224 of this Code, the interest provided for in this paragraph shall not be accrued or paid for the period of suspension of the customs procedure.

     With respect to certain categories of temporarily imported goods, the Commission has the right to determine cases when the interest provided for in paragraphs one and two of this paragraph is not accrued or paid.

4. The provisions of this Article shall apply if, upon termination of the customs procedure for temporary importation (admission) or after termination of the customs procedure for temporary importation (admission) in accordance with paragraph 5 of Article 224 of this Code, temporarily imported goods are placed under the customs procedure for release for domestic consumption by the declarant of temporarily imported goods.

     The provisions of this article shall also apply if the operation of the customs procedure of temporary importation (admission) has been completed by placing temporarily imported goods under the customs procedure of a customs warehouse.

Chapter 30 Customs procedure for temporary export

Article 227. Content and application of the customs procedure of temporary export

     1. The customs procedure for temporary export is a customs procedure applied to goods of the Union, according to which such goods are exported from the customs territory of the Union for their temporary stay and use outside it without payment of export customs duties, subject to the conditions for placing goods under this customs procedure and their use in accordance with such customs procedure.

     2. Goods placed under the customs procedure of temporary export and actually exported from the customs territory of the Union (hereinafter in this chapter - temporarily exported goods), lose the status of goods of the Union.

     3. It is allowed to apply the customs procedure of temporary export in respect of exported goods from the customs territory of the Union.:

     1) goods placed under the customs procedure of temporary export in order to complete the customs procedure of temporary export in accordance with paragraph 2 of Article 231 of this Code;

     2) the goods of the Union specified in subparagraph 2 of paragraph 5 of Article 303 of this Code.

     4. The customs procedure of temporary export does not apply to the following goods:

     1) food products, beverages, including alcoholic beverages, tobacco and tobacco products, raw materials, semi-finished products, consumables and samples, except in cases of their export from the customs territory of the Union in single copies for advertising and (or) demonstration purposes or as exhibits or industrial designs;

     2) waste, including industrial waste.

     5. The Commission has the right to determine the categories of temporarily exported goods in respect of which they may be replaced by foreign goods, as well as the cases of such replacement.

     6. It is allowed to apply the customs procedure of temporary export in respect of natural gas transported by pipeline transport in cases established by the legislation of the Member States.

Article 228. Conditions for placing goods under the customs procedure of temporary export and their use in accordance with such customs procedure

     1. The conditions for placing goods under the customs procedure of temporary export are:

     1) the possibility of identifying goods placed under the customs procedure of temporary export, upon their subsequent placement under the customs procedure in order to complete the operation of this customs procedure. Identification of goods is not required in cases where, in accordance with international treaties of the Member States with a third party or in cases determined in accordance with paragraph 5 of Article 227 of this Code, it is allowed to replace temporarily exported goods.;

     2) compliance with prohibitions and restrictions in accordance with Article 7 of this Code.

     2. The conditions for the use of goods in accordance with the customs procedure of temporary export are:

     1) compliance with the validity period of the temporary export customs procedure established by the customs authority;

     2) compliance with the restrictions on the use and disposal of temporarily exported goods established by Article 230 of this Code.

Article 229. Duration of the customs procedure for temporary export

     1. The period of validity of the customs procedure for temporary export is not limited, unless otherwise established in accordance with the second paragraph of this paragraph.

     Depending on the purposes of the export of goods from the customs territory of the Union, as well as for goods in respect of which the legislation of a member State establishes the obligation to return them to the territory of that State, the legislation of a Member State on customs regulation may determine the duration of the customs procedure for temporary export.

     2. When goods are placed under the customs procedure of temporary export, the customs authority, based on the declarant's application, based on the purposes and circumstances of the export of goods from the customs territory of the Union, establishes the validity period of this customs procedure.

     3. The period of validity of the temporary export customs procedure established by the customs authority may be extended at the request of a person before the expiration of this period or no later than 1 month after its expiration. If the validity period of the temporary export customs procedure established by the customs authority is extended, after its expiration, the validity of such customs procedure is resumed from the date of termination of this customs procedure.

     4. If, in respect of goods, in accordance with the second paragraph of paragraph 1 of this Article, the legislation of the Member States on customs regulation defines the period of validity of the customs procedure for temporary export, established (extended) by the customs authority, the period of validity of this customs procedure may not exceed such period.

     5. In case of transfer of ownership of temporarily exported goods to a foreign person, in respect of which the legislation of a member State does not establish the obligation to return them to the territory of that State, the validity period of the customs procedure for temporary export in respect of these goods is not extended, and these goods are subject to placement under the customs procedure for export.

Article 230. Restrictions on the use and disposal of temporarily exported goods

     1. Temporarily exported goods must remain in the same condition, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage.

     2. It is allowed to perform operations with temporarily exported goods necessary to ensure their safety, including repairs, with the exception of capital repairs, modernization, maintenance and other operations necessary to maintain the goods in a normal condition, provided that the goods are identified by the customs authority when they are placed under the customs procedure of reimportation.

Article 231. Completion and termination of the temporary export customs procedure

     1. Prior to the expiration of the validity period of the customs procedure for temporary export established by the customs authority, the effect of this customs procedure is completed by placing temporarily exported goods under the customs procedure for re-import, with the exception of the case provided for in subparagraph 2 of paragraph 4 of this Article.

     2. Prior to the expiration of the validity period of the customs procedure for temporary export established by the customs authority, the effect of this customs procedure may be completed by placing temporarily exported goods under the customs procedures for export, processing outside the customs territory, temporary export, except for the case provided for in subparagraph 2 of paragraph 4 of this Article, and also if, in accordance with the legislation of the Member States, temporarily Exported goods are subject to mandatory re-entry into the customs territory of the Union.

     3. Temporarily exported goods may be placed under the customs procedures specified in paragraphs 1 and 2 of this Article in one or more batches.

     4. The customs procedure is terminated:

     1) upon expiration of the validity period of the temporary export customs procedure established by the customs authority, if the validity of such customs procedure has not been extended;

     2) if it is revealed before the completion of the customs procedure that major repairs and modernization operations have been carried out in respect of temporarily exported goods in violation of paragraph 2 of Article 230 of this Code.

     5. Goods imported into the customs territory of the Union, in respect of which the effect of the customs procedure for temporary export has been terminated on the basis provided for in subparagraph 2 of paragraph 4 of this Article, for stay in the customs territory of the Union are subject to placement under customs procedures applicable to foreign goods, with the exception of the customs procedure for reimport, and for export from the customs territory of the Union - placement under the customs procedure of export.

Article 232. The emergence and termination of the obligation to pay export customs duties in respect of goods placed (placed) under the customs procedure of temporary export, the deadline for their payment and calculation

     1. The declarant shall be obliged to pay export customs duties in respect of goods placed under the customs procedure of temporary export from the moment of registration of the goods declaration by the customs authority.

     2. The obligation to pay export customs duties in respect of goods placed (placed) under the customs procedure of temporary export is terminated by the declarant upon the occurrence of the following circumstances:

     1) termination of the customs procedure for temporary export in accordance with paragraphs 1 and 2 of Article 231 of this Code;

     2) placing goods in respect of which the effect of the customs procedure of temporary export has been terminated under customs procedures in accordance with paragraph 7 of Article 129 or paragraph 5 of Article 231 of this Code;

     3) refusal to release goods in accordance with the customs procedure of temporary export - in relation to the obligation to pay export customs duties that arose during the registration of the goods declaration;

4) revocation of the goods declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay export customs duties that arose during the registration of the goods declaration;

     5) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     6) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     7) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     3. The obligation to pay export customs duties is subject to fulfillment in the event of non-completion of the temporary export customs procedure in accordance with paragraphs 1 and 2 of Article 231 of this Code before the expiration of the temporary export customs procedure established by the customs authority.

     Upon the occurrence of the specified circumstance, the date of payment of export customs duties is considered to be the expiration date of the customs procedure for temporary export established by the customs authority.

     4. Upon the occurrence of the circumstances specified in paragraph 3 of this Article, export customs duties shall be payable as if goods placed under the customs procedure of temporary export were placed under the customs procedure of export without the application of benefits for the payment of export customs duties.

     For the calculation of export customs duties, the rates of export customs duties effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of temporary export are applied.

     5. Interest shall be payable on the amounts of export customs duties paid (collected) in accordance with paragraph 4 of this Article, as if a deferral of their payment had been granted in respect of these amounts, if this is established by the legislation of the Member State in whose territory the goods were placed under the customs procedure for temporary export. These percentages are accrued and paid in accordance with the procedure established by the legislation of the Member States.

     6. In the case of placing goods under customs procedures in accordance with the third paragraph of paragraph 7 of Article 129 or paragraph 5 of Article 231 of this Code, after fulfilling the obligation to pay export customs duties and (or) collect them (in whole or in part), the amounts of export customs duties paid and (or) collected in accordance with this Article shall be subject to refund (offset) in accordance with Chapter 10 of this Code.

Article 233. Peculiarities of calculation and payment of export customs duties in respect of temporarily exported goods when they are placed under the customs procedure of export

     1. When temporarily exported goods are placed under the export customs procedure, the export customs duty rates effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the export customs procedure shall be applied for calculating export customs duties, unless another day is established by the legislation of the Member State in accordance with the second paragraph of paragraph 1 of Article 53 of this Code.

     If, for the calculation of export customs duties, it is required to convert a foreign currency into the currency of a Member State, such recalculation shall be carried out at the exchange rate in effect on the day specified in the first paragraph of this paragraph.

     2. Interest is payable on the amounts of export customs duties paid (collected) in respect of goods placed (placed) under the customs procedure of export, as if a deferral of their payment had been granted in respect of these amounts, if this is established by the legislation of the Member State in whose territory the goods were placed under the customs procedure of temporary export. These percentages are accrued and paid in accordance with the procedure established by the legislation of the Member States.

Article 234. The specifics of calculating and paying export customs duties when placing goods under the customs procedure of export, in respect of which the customs procedure of temporary export has been terminated

     1. When goods are placed under the customs procedure of export, in respect of which the effect of the customs procedure of temporary export has been terminated, the rates of export customs duties effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of temporary export, unless another day is established by the legislation of the Member State in accordance with with the second paragraph of paragraph 1 of Article 53 of this Code.

     If, for the calculation of export customs duties, it is required to convert a foreign currency into the currency of a Member State, such recalculation shall be carried out at the exchange rate in effect on the day specified in the first paragraph of this paragraph.

     2. Interest is payable on the amounts of export customs duties paid (collected) in respect of goods placed (placed) under the customs procedure for export, in respect of which the customs procedure for temporary export has been terminated, as if a deferral of their payment had been granted in respect of these amounts, if this is established by the legislation of the Member State in whose territory The goods were placed under the customs procedure of temporary export. These percentages are accrued and paid in accordance with the procedure established by the legislation of the Member States.

Chapter 31 Customs procedure of reimport

Article 235. Content and application of the customs procedure of reimport

     1. The customs procedure of reimport is a customs procedure applied to foreign goods, according to which such goods previously exported from the customs territory of the Union are imported into the customs territory of the Union without payment of import customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing the goods under this customs procedure.

     2. The customs procedure of reimport is applied in respect of goods previously exported from the customs territory of the Union, in respect of which it was applied:

     1) Customs procedure of export;

     2) a customs procedure for processing outside the customs territory in order to complete the operation of this customs procedure in accordance with subparagraph 1 of paragraph 2 of Article 184 of this Code;

     3) the customs procedure of temporary export to complete the operation of this customs procedure in accordance with paragraph 1 of Article 231 of this Code.

     3. Goods placed under the customs procedure of reimport acquire the status of goods of the Union, with the exception of goods previously exported from the customs territory of the Union, in respect of which the customs procedure of temporary export or the customs procedure of processing outside the customs territory was applied and which are goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code, or products of their processing.

     4. It is allowed to apply the customs procedure of reimport in relation to:

     1) goods of the Union for the completion of the customs procedure of the free customs zone in accordance with subparagraph 2 of paragraph 6 of Article 207 of this Code or the customs procedure of the free warehouse in accordance with subparagraph 2 of paragraph 5 of Article 215 of this Code;

     2) products of the processing of goods placed under the customs procedure of processing outside the customs territory, which were exported from the customs territory of the Union for their gratuitous (warranty) repair, with the exception of products of the processing of goods specified in the second paragraph of paragraph 1 of Article 184 of this Code.

     5. It is not allowed to apply the customs procedure of reimport in respect of goods specified in paragraph 11 of Article 201 and paragraph 9 of Article 211 of this Code.

Article 236. Conditions for placing goods under the customs procedure of reimport

     1. The conditions for placing goods under the customs procedure of reimport are:

     1) compliance with prohibitions and restrictions in accordance with Article 7 of this Code;

     2) submission to the customs authority of information on the circumstances of the export of goods from the customs territory of the Union, repair operations, if such operations were performed with goods outside the customs territory of the Union and are confirmed by the submission of customs and (or) other documents or information about such documents;

     3) other conditions established by paragraphs 2, 4-6 of this Article in respect of certain categories of goods.

     2. The conditions for placing goods previously exported from the customs territory of the Union, in respect of which the customs procedure of export was applied, under the customs procedure of reimport are:

     1) placing goods under the customs procedure of re-import before the expiration of 3 years from the day following the day of their actual export from the customs territory of the Union, or before the expiration of another period determined by the Commission in accordance with paragraph 3 of this Article;

     2) the preservation of the unchanged condition of the goods in which they were exported from the customs territory of the Union, with the exception of changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;

3) reimbursement of taxes and (or) interest on them, when the amounts of such taxes and (or) interest in connection with the export of goods from the customs territory of the Union have not been paid or have been refunded, as well as amounts of other taxes, subsidies and other amounts unpaid or received directly or indirectly as payments, benefits or refunds in connection with the export of goods from the customs territory of the Union, if this is provided for by the legislation of the Member States, in accordance with the procedure and on the terms established by such legislation.

     3. In respect of certain categories of goods, the Commission has the right to determine a period exceeding the period specified in subparagraph 1 of paragraph 2 of this article.

     4. The conditions for placing goods previously exported from the customs territory of the Union, in respect of which the customs procedure of temporary export was applied, under the customs procedure of reimport are:

     1) import of goods into the customs territory of the Union during the period of validity of the customs procedure of temporary export;

     2) the preservation of the unchanged condition of the goods in which they were exported from the customs territory of the Union, with the exception of changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage, as well as changes that are allowed in relation to such goods when they are used in accordance with the customs the procedure of temporary removal.

     5. The conditions for placing goods previously exported from the customs territory of the Union, in respect of which the customs procedure for processing outside the customs territory was applied, under the customs procedure for reimportation are:

     1) import of goods into the customs territory of the Union during the period of validity of the customs procedure for processing outside the customs territory established by the customs authority;

     2) the preservation of the unchanged condition of the goods in which they were exported from the customs territory of the Union, with the exception of changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage.

     6. The conditions for placing processed products of goods in respect of which the customs procedure for processing outside the customs territory was applied under the customs procedure for reimportation are:

     1) export of goods placed under the customs procedure of processing outside the customs territory from the customs territory of the Union for their gratuitous (warranty) repair;

     2) placing processed products under the customs procedure of reimportation during the period of validity of the customs procedure of processing outside the customs territory established by the customs authority.

     7. A declarant of goods placed under the customs procedure of re-import may be a person who was a declarant of goods placed under one of the customs procedures specified in paragraphs 2, 4-6 of this Article, according to which the goods were exported from the customs territory of the Union.

Article 237. Refund (offset) of export customs duties

     1. In respect of the goods specified in paragraph 2 of Article 236 of this Code placed under the customs procedure of re-import, the refund (offset) of the amounts of export customs duties is carried out provided that the specified goods are placed under the customs procedure of re-import no later than 6 months from the day following the day of placing such goods under the customs procedure of export.

     2. If, when goods were placed under the customs procedure for export, the customs declaration of goods was carried out with the specifics established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code, or with the specifics defined by Article 115, Article 116 or Article 117 of this Code, in respect of such goods placed under the customs procedure of the reimport, the refund (offset) of the amounts of export customs duties is carried out, provided that, that the said goods have been placed under the customs procedure of re-import no later than the time limit established by the legislation on customs regulation of the Member State in whose territory the goods were placed under the customs procedure of export.

Chapter 32 Customs procedure of re-export

Article 238. Content and application of the customs procedure of re-export

     1. The customs procedure of re-export is a customs procedure applied to foreign goods and goods of the Union, according to which foreign goods are exported from the customs territory of the Union without payment of import customs duties, taxes, special, anti-dumping, countervailing duties and (or) with the refund (offset) of the amounts of such duties and taxes in accordance with the Legislation of the Russian Federation. 242 of this Code, and the goods of the Union - without payment of export customs duties, subject to the conditions of placing the goods under this customs procedure.

     2. The customs procedure of re-export is applied to:

     1) foreign goods imported into the customs territory of the Union and located in the customs territory of the Union, including foreign goods placed under customs procedures;

     2) goods obtained (formed) as a result of processing operations in the customs territory of the Union (processed products, waste, with the exception of waste specified in paragraph 3 of Article 170 of this Code, and (or) residues), to complete the customs procedure for processing in the customs territory in accordance with paragraph 1 of Article 173 of this Code. The Code;

     3) waste, with the exception of waste specified in paragraph 3 of Article 195 of this Code, and (or) residues resulting from processing operations for domestic consumption, to complete the customs procedure for processing for domestic consumption in accordance with subparagraph 1 of paragraph 2 of Article 197 of this Code;

     4) goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone in order to complete the customs procedure of a free customs zone in accordance with subparagraph 1 of paragraph 5 of Article 207 of this Code;

     5) goods manufactured (obtained) from foreign goods placed under the free warehouse customs procedure in order to complete the free warehouse customs procedure in accordance with subparagraph 1 of paragraph 4 of Article 215 of this Code;

     6) goods of the Union in respect of which the customs procedure for release for domestic consumption has been applied, if the goods are exported from the customs territory of the Union due to non-fulfillment of the terms of the transaction on the basis of which the goods were transported across the customs border of the Union, including in terms of quantity, quality, description or packaging, subject to the conditions established by paragraph 2 of Article 239 of this Code;

     7) goods placed under the customs procedure of release for domestic consumption, in respect of which, in accordance with international treaties within the Union or international treaties on accession to the Union, lower rates of import customs duties have been applied than those established by the Unified Customs Tariff of the Eurasian Economic Union, if these goods are exported from the customs territory of the Union due to non-fulfillment of the conditions a transaction based on which goods were transported across the customs border of the Union, including in terms of quantity, quality, description or packaging, subject to the conditions established by paragraph 2 of Article 239 of this Code.

     3. The goods of the Union specified in subparagraph 6 of paragraph 2 of this Article, placed under the customs procedure of re-export and actually exported from the customs territory of the Union, lose the status of goods of the Union.

     4. It is allowed to apply the customs procedure of re-export in respect of exported goods from the customs territory of the Union.:

     1) goods specified in subitem 1 of item 3 of Article 176 of this Code placed under the customs procedure of processing outside the customs territory in order to complete the customs procedure of processing outside the customs territory in accordance with subitem 2 of item 2 of Article 184 of this Code;

     2) goods placed under a special customs procedure, in cases determined by the Commission;

     3) vehicles of international transportation in accordance with paragraph 7 of Article 276 of this Code;

     4) foreign goods specified in subparagraph 2 of paragraph 5 of Article 303 of this Code.

     5. The goods specified in paragraph 4 of this Article are placed under the customs procedure of re-export without their importation into the customs territory of the Union.

Article 239. Conditions for placing goods under the customs procedure of re-export

     1. The conditions for placing the goods specified in subitems 1-5 of paragraph 2 of Article 238 of this Code under the customs procedure of re-export are:

     1) compliance with prohibitions and restrictions in accordance with Article 7 of this Code;

     2) submission to the customs authority of information on the circumstances of the import of goods into the customs territory of the Union, the export of goods from the customs territory of the Union, which are confirmed by the submission of customs and (or) other documents or information about such documents.

     2. The conditions for placing the goods specified in subitems 6 and 7 of paragraph 2 of Article 238 of this Code under the customs procedure of re-export are:

     1) placing goods under the customs procedure of re-export within 1 year from the day following the day of their placement under the customs procedure of release for domestic consumption;

2) submission to the customs authority of information on the circumstances of the import of goods into the customs territory of the Union, non-fulfillment of the terms of the transaction on the basis of which the goods were transported across the customs border of the Union, placing these goods under the customs procedure of release for domestic consumption, use of these goods after placement under the customs procedure of release for domestic consumption, which are confirmed by the submission of customs and (or) other documents or information about such documents. For the purpose of confirming the non-fulfillment of the terms of the transaction, on the basis of which the goods were transported across the customs border of the Union, the customs authority may be provided with documents issued by authorized organizations in accordance with the legislation of the member States.;

     3) non-use of goods in the customs territory of the Union and failure to repair them, except in cases where the use of goods was necessary to detect defects or other circumstances that led to the export of goods from the customs territory of the Union;

     4) the possibility of identification of goods by the customs authority;

     5) compliance with prohibitions and restrictions in accordance with Article 7 of this Code.

Article 240. Actions with goods placed under the customs procedure of re-export

     1. For transportation (transportation) through the customs territory of the Union, goods placed under the customs procedure of re-export are placed under the customs procedure of customs transit, with the exception of:

     1) the goods specified in subparagraph 6 of paragraph 2 of Article 238 of this Code;

     2) goods that are exported from the territory of a port FEZ or logistics FEZ and the place of departure of such goods is the place of movement of goods across the customs border of the Union, to which such a port FEZ or logistics FEZ adjoins;

     3) other categories of goods determined by the Commission.

     2. Goods placed under the customs procedure of re-export must be exported from the customs territory of the Union within a period not exceeding 4 months from the day following the day of placing such goods under such a customs procedure, with the exception of goods imported into the territory of the port FEZ or logistics FEZ.

     3. If, within 3 working days following the day of placing foreign goods under the customs procedure of re-export, such goods have not been placed under the customs procedure of customs transit or have not left the customs territory of the Union, they must be placed in temporary storage.

     4. In case of non-export from the customs territory of the Union of foreign goods placed under the customs procedure of re-export, except in cases of their destruction and (or) irretrievable loss as a result of an accident or force majeure, or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, before the expiration of the period established by paragraph 2 of this Article. Article, the effect of the customs procedure of re-export is terminated, and such foreign goods are detained by the customs authority in accordance with Chapter 51 of this Code.

Article 241. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of re-export, the deadline for their payment and calculation

     1. The declarant is obliged to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of re-export from the moment the customs body registers the goods declaration.

     2. The declarant's obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of re-export is terminated upon the occurrence of the following circumstances:

     1) the actual export of foreign goods from the customs territory of the Union, confirmed by the customs authority of the place of departure in accordance with the procedure determined by the Commission in accordance with Article 93 of this Code;

     2) placing goods in respect of which the effect of the customs procedure of re-export has been terminated under customs procedures in accordance with paragraph 7 of Article 129 of this Code;

     3) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraphs 4-6 of this Article;

     4) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or of the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where such destruction or irretrievable loss in accordance with this Code in respect of these foreign goods, the deadline for payment of import customs duties, taxes, special, anti-dumping and countervailing duties;

     5) refusal to release goods in accordance with the customs procedure of re-export - in relation to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the goods declaration;

     6) revocation of the goods declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the goods declaration;

     7) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     8) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     9) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution in case of non-export from the customs territory of the Union of foreign goods placed under the customs procedure of re-export before the expiration of the period established by paragraph 2 of Article 240 of this Code.

     Upon the occurrence of this circumstance, the date of payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered to be the day the goods are placed under the customs procedure of re-export.

     4. Upon the occurrence of the circumstances specified in paragraph 3 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if foreign goods placed under the customs procedure of re-export were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties, taxes, except for the cases specified in paragraphs 5 and 6 of this article.

     For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of re-export are applied.

     5. If the circumstance specified in paragraph 3 of this Article has occurred in respect of conditionally released goods specified in subparagraph 1 of paragraph 1 of Article 126 of this Code, import customs duties and taxes shall be payable in the amount of import customs duties and taxes not paid upon release of goods in accordance with the customs procedure for release for domestic consumption. in connection with the application of benefits for the payment of import customs duties and taxes. Special, anti-dumping, countervailing duties in respect of these goods are not payable.

     6. If the circumstance specified in paragraph 3 of this Article has occurred in respect of processed goods placed under the customs procedure for processing in the customs territory, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable in the amount of import customs duties, taxes, special, anti-dumping, countervailing duties that were subject to would be payable as if foreign goods, those placed under the customs procedure of processing in the customs territory and used for the manufacture of processed products in accordance with the norms of the output of processed products were placed under the customs procedure of release for domestic consumption.

     For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the declaration for goods submitted for placing goods under the customs procedure of processing in the customs territory are applied, and in respect of goods whose release upon their The goods were placed under the customs procedure of processing in the customs territory before the goods declaration was submitted., - on the day of registration by the customs authority of the application for the release of goods before submitting the goods declaration.

If, for the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert a foreign currency into the currency of a Member State, such recalculation shall be carried out at the exchange rate in effect on the day specified in the second paragraph of this paragraph.

     7. Interest shall be payable on the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 6 of this Article, as if a deferral of their payment had been granted in respect of these amounts from the day the goods were placed under the customs procedure of processing in the customs territory to the day the goods were placed under the customs procedure. the re-export procedure. These percentages are accrued and paid in accordance with Article 60 of this Code.

     If the operation of the customs procedure for processing in the customs territory has been suspended in accordance with paragraph 3 of Article 173 of this Code, the interest provided for in this paragraph shall not be accrued or paid for the period of suspension of the customs procedure.

     8. In case of actual export of foreign goods from the customs territory of the Union, confirmed by the customs authority of the place of departure in accordance with the procedure determined by the Commission, or placement in accordance with paragraph 7 of Article 129 of this Code of such goods under the customs procedures applicable to foreign goods, or detention by the customs authorities of such goods in accordance with Chapter 51 of this Code after fulfilling the duty payment of import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) import customs duties, taxes, special, anti-dumping, countervailing duties, paid and (or) collected in accordance with this Article, are subject to refund in accordance with Chapter 10 and Article 76 of this Code.

     9. The declarant has no obligation to pay export customs duties in respect of goods placed under the customs procedure of re-export.

Article 242. Refund (offset) of import customs duties, taxes, special, anti-dumping, countervailing duties

     1. In respect of the goods specified in subitems 6 and 7 of paragraph 2 of Article 238 of this Code placed under the customs procedure of re-export and actually exported from the customs territory of the Union, the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in connection with the application of the customs procedure of release for domestic consumption, except for the case when the amount of import customs duties, taxes have been paid (collected) in connection with the commission of actions in violation of the purposes and conditions of granting benefits for the payment of import customs duties and taxes and (or) in violation of restrictions on the use and (or) disposal of these goods in connection with the application of such benefits.

     2. The refund (offset) of the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 1 of this Article is carried out in accordance with Chapter 10 and Article 76 of this Code.

Chapter 33 Customs procedure of duty-free trade

Article 243. Content and application of the customs procedure of duty-free trade

     1. Duty-free customs procedure is a customs procedure applied to foreign goods and goods of the Union, according to which such goods are located and sold at retail in duty-free shops without payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods, subject to the conditions of placing the goods under this customs the customs procedure and their use in accordance with such customs procedure.

     2. Goods placed under the customs procedure of duty-free trade are sold:

     1) individuals departing from the customs territory of the Union;

     2) individuals arriving in the customs territory of the Union;

     3) individuals traveling from one Member State to another Member State and individuals entering one Member State from another Member State;

     4) diplomatic missions, consular offices, representations of States to international organizations, international organizations or their representations located in the customs territory of the Union, as well as members of the diplomatic staff of the diplomatic mission, consular officials and members of their families who live with them, staff (employees, officials) of the representations of States to international organizations, international organizations or their representative offices;

     5) other organizations or their representative offices and their personnel, if such implementation is provided for in accordance with the legislation of the Member State in whose territory such organizations or their representative offices are located.

     3. Goods placed under the customs procedure of duty-free trade are sold to the persons specified in subitems 1-3 of paragraph 2 of this Article in duty-free shops operating at the places of movement of goods across the customs border of the Union.

     4. The sale of goods to persons specified in subparagraph 2 of paragraph 2 of this Article is allowed in duty-free shops operating in places where goods are transported across the customs border of the Union by air and water modes of transport, and if this is established by the legislation of the member States, also in places where goods are transported across the customs border of the Union by other modes of transport.

     The list of places of movement of goods across the customs border, where the sale of goods to persons specified in subparagraph 2 of paragraph 2 of this Article is allowed, is determined by the legislation of the Member States.

     5. The sale of goods to persons specified in subparagraph 3 of paragraph 2 of this Article is allowed in duty-free shops operating in places where goods are transported across the customs border of the Union by air.

     6. Goods placed under the customs procedure of duty-free trade are sold to the persons specified in subitems 4 and 5 of paragraph 2 of this Article in duty-free shops determined in accordance with the legislation of the Member States.

     7. The goods of the Union placed under the customs procedure of duty-free trade, sold to individuals specified in subparagraph 1 of paragraph 2 of this Article, lose the status of goods of the Union.

     The goods of the Union placed under the customs procedure of duty-free trade, sold to the persons specified in subitems 2-5 of paragraph 2 of this Article, retain the status of goods of the Union.

     Foreign goods placed under the customs procedure of duty-free trade, sold to the persons specified in subitems 4 and 5 of paragraph 2 of this Article, after such sale acquire the status of goods of the Union.

     8. The customs procedure of duty-free trade does not apply to goods prohibited for turnover in accordance with the legislation of the Member State in whose territory the duty-free shop is located.

     The Commission has the right to determine the list of other goods for which the customs procedure of duty-free trade is not applied.

     9. Without being placed under the customs procedure of duty-free trade, goods necessary to ensure the functioning of these duty-free shops may be placed and used in duty-free shops.

Article 244. Conditions for placing goods under the customs procedure of duty-free trade and their use in accordance with such customs procedure

     1. The condition for placing goods under the customs procedure of duty-free trade is compliance with prohibitions and restrictions in accordance with Article 7 of this Code.

     2. The declarant of goods placed under the customs procedure of duty-free trade can only be the person who is the owner of the duty-free shop in which these goods will be located and sold.

     3. The conditions of use of goods in accordance with the customs procedure of duty-free trade are:

     1) finding goods in duty-free shops;

     2) sale of goods in duty-free shops to persons specified in paragraph 2 of Article 243 of this Code;

     3) compliance with the conditions for the sale of certain categories of foreign goods placed under the customs procedure of duty-free trade, provided for in Article 245 of this Code.

Article 245. The condition for the sale in duty-free shops of certain categories of goods placed under the customs procedure of duty-free trade

     Goods such as alcoholic beverages and beer, tobacco and tobacco products placed under the customs procedure of duty-free trade are sold in duty-free shops to the persons specified in subparagraph 2 of paragraph 2 of Article 243 of this Code, in quantitative norms, within which goods for personal use are imported into the customs territory of the Union without payment of customs duties, taxes.

Article 246. Completion and termination of the duty-free customs procedure

     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 the persons specified in subparagraph 3 of paragraph 2 of Article 243 of this Code, the operation of 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 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.

Article 247. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of duty-free trade, the deadline for their payment and calculation

     1. The declarant's obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of duty-free trade arises from the moment the customs body registers the goods declaration.

     2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of duty-free trade is terminated by the declarant upon the occurrence of the following circumstances:

     1) sale of these goods to the persons specified in subitems 1, 2, 4 and 5 of paragraph 2 of Article 243 of this Code;

     2) placing these goods sold to the persons specified in subparagraph 3 of paragraph 2 of Article 243 of this Code under the customs procedure of release for domestic consumption;

     3) placing these goods under the customs procedures provided for by this Code, including placing these goods under customs procedures after the occurrence of the circumstances specified in subparagraph 2 of paragraph 4 of this Article, and (or) their release for use as supplies exported from the customs territory of the Union on board water or aircraft, in in accordance with Chapter 39 of this Code;

     4) placing goods in respect of which the duty-free customs procedure has been terminated under customs procedures in accordance with paragraph 7 of Article 129 of this Code;

     5) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this Article;

     6) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or of the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where such destruction or irretrievable loss in accordance with this Code in respect of these foreign goods, the deadline for payment of import customs duties, taxes, special, anti-dumping and countervailing duties;

     7) refusal to release goods in accordance with the customs procedure of duty-free trade - in relation to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the goods declaration;

     8) revocation of the goods declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the goods declaration;

     9) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     10) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

     11) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

     3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution upon the occurrence of the circumstances specified in paragraph 4 of this Article.

     4. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:

     1) in case of violation of the conditions of use of goods in accordance with the customs procedure of duty-free trade, the day of the commission of actions violating the established conditions of use of goods, and if this day is not established, the day of placing the goods under the customs procedure of duty-free trade;

     2) in case of loss of foreign goods, with the exception of destruction and (or) irretrievable loss due to an accident or force majeure, or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, the day of loss of the goods, and if this day is not fixed, the day the goods are placed under the customs procedure of duty-free trade;

     3) if a declaration for the goods has not been submitted within the period specified in the first paragraph of paragraph 3 of Article 246 of this Code in respect of foreign goods sold to persons specified in subparagraph 3 of paragraph 2 of Article 243 of this Code, the last day of the period specified in the first paragraph of paragraph 3 of Article 246 of this Code;

     4) if a declaration for the goods has not been submitted within the period specified in the second paragraph of paragraph 3 of Article 246 of this Code in respect of foreign goods sold to persons specified in subparagraph 3 of paragraph 2 of Article 243 of this Code, the last day of the period specified in the second paragraph of paragraph 3 of Article 246 of this Code.

     5. Upon the occurrence of the circumstances specified in paragraph 4 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if foreign goods placed under the customs procedure of duty-free trade were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.

     For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of duty-free trade are applied.

     6. Interest shall be payable on the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 5 of this Article, as if a deferral of their payment had been granted in respect of these amounts from the date of placing the goods under the customs procedure of duty-free trade to the date of expiry of the deadline for payment of import customs duties., taxes, special, anti-dumping, countervailing duties. These percentages are accrued and paid in accordance with Article 60 of this Code.

7. In the case of placing goods under the customs procedures provided for in this Code and (or) releasing them 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, after fulfilling the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties and (or) their penalties (in whole or in part) are import customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this article, are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.

Chapter 34 Customs destruction procedure

Article 248. Content and application of the customs procedure of destruction

     1. Customs destruction procedure is a customs procedure applied to foreign goods, according to which such goods are destroyed without payment of import customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing the goods under such a customs procedure.

     The destruction of goods is understood as bringing goods into a state in which they are partially or completely destroyed or lose their consumer and (or) other properties and cannot be restored to their original state in an economically advantageous way.

     2. The customs procedure of destruction is not applied to the following goods:

     1) cultural, archaeological, historical values;

     2) animals and plants belonging to species protected in accordance with the legislation of the Member States and (or) international treaties, their parts and derivatives, except in cases where their destruction is required in order to curb epidemics, epizootics and the spread of quarantine facilities;

     3) goods accepted by the customs authorities as collateral before the termination of the pledge relationship;

     4) seized goods or goods that have been seized, including those that are material evidence, in accordance with the legislation of the Member States.

     3. The Commission has the right to determine a list of goods other than those provided for in paragraph 2 of this Article, in respect of which the customs procedure of destruction is not applied.

     4. The customs procedure of destruction is not applied if the destruction of goods:

     1) may harm the environment or pose a danger to human life and health;

     2) is produced by consuming goods in accordance with their usual purpose;

     3) may entail expenses for the public authorities of the Member States.

Article 249. Conditions for placing goods under the customs procedure of destruction

     The conditions for placing goods under the customs procedure of destruction are:

     the existence of an opinion issued in accordance with the legislation of the Member States by an authorized state body of the Member State on the possibility of destruction of goods, which specifies the method and place of their destruction.;

     compliance with prohibitions and restrictions in accordance with Article 7 of this Code.

Article 250. Specifics of the customs destruction procedure

     1. The destruction of goods placed under the customs procedure of destruction shall be carried out within the time limits established by the customs authority based on the time required for the actual destruction of these goods, the method and place of their destruction, as well as taking into account the time limits specified in the conclusion of the authorized state body of the Member State on the possibility of destruction of goods, if there are such time limits.

     2. The destruction of goods is carried out at the expense of the declarant of the goods placed under the customs procedure of destruction, in accordance with the procedure established by the legislation of the Member States.

     3. The waste generated as a result of the destruction of goods, with the exception of the waste specified in paragraph 5 of this article, shall acquire the status of foreign goods.

     4. Waste generated as a result of the destruction of goods shall be placed under customs procedures applicable to foreign goods under the conditions provided for in this Code, except in cases where the waste generated is unsuitable for further commercial use or is subject to burial, neutralization, disposal or other destruction in accordance with the legislation of the Member States.

     Waste generated as a result of destruction, when placed under the customs procedure chosen by the declarant, is considered to have been imported into the customs territory of the Union in this condition.

     5. Wastes generated as a result of destruction that are not subject to customs procedures acquire the status of goods of the Union and are considered not to be under customs control from the date of recognition of the waste generated as unsuitable for further commercial use in accordance with the legislation of the member States or from the date of submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or destruction generated waste in another way or the fact of their transfer for such operations.

Chapter 35 Customs procedure of refusal in favor of the State

Article 251. Content and application of the customs waiver procedure in favor of the State

     1. The customs procedure for refusal in favor of a state is a customs procedure applied to foreign goods, according to which such goods are transferred free of charge to the ownership (income) of a member State without payment of import customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions for placing goods under this customs procedure.

     2. Goods placed under the customs waiver procedure in favor of the State acquire the status of goods of the Union.

     3. The customs procedure of refusal in favor of the state does not apply to the following goods:

     1) goods prohibited for circulation in accordance with the legislation of the Member State to whose ownership (income) the transfer of such goods is planned;

     2) expired goods (consumption, sale).

     4. The procedure for applying the customs procedure of refusal in favor of the state is established by the legislation of the Member States on customs regulation.

Article 252. Conditions for placing goods under the customs procedure of refusal in favor of the State

     The conditions for placing goods under the customs procedure of refusal in favor of the state are:

     compliance with prohibitions and restrictions in accordance with Article 7 of this Code;

     the absence of expenses incurred by the state authorities of the Member States as a result of the application of the specified customs procedure, which cannot be reimbursed from the funds received from the sale of goods, unless otherwise established by the legislation of the Member States.;

     compliance with the requirements established by the legislation of the Member States on customs regulation in accordance with paragraph 4 of Article 251 of this Code.

Chapter 36 Special customs procedure

Article 253. Content and application of the special customs procedure

     1. Special customs procedure is a customs procedure applied to certain categories of foreign goods and goods of the Union, according to which such goods are transported across the customs border of the Union, located and (or) used in the customs territory of the Union or abroad without payment of customs duties, taxes, special, anti-dumping, countervailing duties when compliance with the conditions for placing goods under this customs procedure and (or) their use in accordance with such customs procedure.

     2. A special customs procedure is applied to the following categories of goods:

     1) goods exported from the customs territory of the Union intended to ensure the functioning of diplomatic missions, consular offices, and representative offices of the member States to international organizations located outside the customs territory of the Union;

     2) goods transported across the customs border of the Union intended for official use by diplomatic missions and consular offices located in the customs territory of the Union, with the exception of consular offices headed by honorary consular officials;

     3) state coats of arms, flags, signs, seals and stamps, books, official printed materials, office furniture, stationery equipment and other similar goods imported into the customs territory of the Union, received by consular institutions from the represented state or at the request of the represented state, intended for official use by consular institutions located in the customs territory of the Union, headed by honorary consular officials;

     4) goods transported across the customs border of the Union intended for official use by representations of States to international organizations, international organizations or their representations located in the customs territory of the Union, in respect of which exemption from customs duties and taxes is provided in accordance with international treaties of the member States with a third party and international treaties between the member States;

     5) goods transported across the customs border of the Union intended for official use by other organizations or their representative offices located on the territory of a member State, in respect of which exemption from customs duties and taxes is provided in accordance with international treaties of this member State. The Commission has the right to determine goods that do not belong to this category of goods.;

6) weapons, military equipment, ammunition and other material assets, which are goods of the Union, transported across the customs border of the Union in order to maintain combat readiness and create favorable conditions for the fulfillment of assigned tasks by military units (institutions, formations) of the member States stationed in the customs territory of the Union and (or) beyond;

     7) weapons, military equipment, ammunition and other materiel transported across the customs border of the Union for the participation of the armed forces (other troops and military formations, authorized organizations) of the Member States and non-member States of the Union in joint (international) exercises, competitions, as well as parades and other solemn events;

     8) goods and vehicles transported across the customs border of the Union intended for the prevention of natural disasters and other emergency situations and the elimination of their consequences, including goods intended for free distribution by state bodies of the member States, their structural subdivisions or organizations authorized in accordance with the legislation of the Member States, to persons affected by as a result of emergencies, as well as goods and vehicles, necessary for carrying out emergency rescue and other urgent work and ensuring the vital activity of emergency rescue units, medical services and organizations whose powers include resolving issues related to the elimination of the medical and sanitary consequences of emergency situations, organizing and providing medical care, including medical evacuation, with the exception of alcoholic beverages (except ethyl alcohol), beer, tobacco products, precious metals and precious stones, as well as products made from them;

     9) goods transported across the customs border of the Union intended for carrying out scientific research in the Arctic and Antarctic by persons of the Member States in the interests of the member States on a non-commercial basis, as well as for ensuring the activities of scientific research expeditions of the member States organized for carrying out these works;

     10) goods transported across the customs border of the Union intended for doping control purposes. The goods belonging to this category of goods are determined by the Commission;

     11) foreign goods transported across the customs border of the Union (medicines (medicinal products), special sports nutrition, biologically active food additives) intended for carrying out therapeutic and restorative measures for candidates for national and national sports teams and members of such teams in the interests of the member States on a non-commercial basis, and also, to ensure the activities of research groups in the field of sports of higher (high) achievements, involved ministries of the Member States;

     12) sports equipment and equipment transported (moved) across the customs border of the Union, and other goods intended exclusively for use in organizing and conducting official international sporting events or in preparation for them during training events. The goods belonging to this category of goods are determined by the Commission;

     13) foreign goods intended for the construction (creation, construction), maintenance (operation, use) of artificial islands, installations, structures or other facilities located outside the territory of a Member State in respect of which this Member State has exclusive jurisdiction. Goods that do not belong to this category of goods are determined by the Commission.;

     14) goods intended for use in the framework of international cooperation in the field of space exploration and use, including the provision of services for the launch of spacecraft. The goods belonging to this category of goods are determined by the Commission;

     15) foreign goods transported across the customs border of the Union intended for the organization and holding of official international exhibitions, the characteristics of which are determined by the Commission. Goods that do not belong to this category of goods are determined by the Commission.

     3. The Commission has the right to determine other categories of goods in respect of which a special customs procedure is applied, including goods belonging or not belonging to these categories of goods.

Article 254. Conditions of placement under a special customs procedure and the procedure for applying a special customs procedure, depending on the categories of goods in respect of which it is applied

     Depending on the categories of goods for which a special customs procedure is applied, the Commission and the legislation of the Member States, in cases provided for by the Commission, determine the conditions for placing goods under a special customs procedure, including the application of non-tariff regulatory measures, technical regulation, sanitary, veterinary, sanitary and quarantine phytosanitary measures, and the procedure for the application of special customs procedures, including:

     determination of the status of goods imported into the customs territory of the Union and (or) exported from the customs territory of the Union;

     the term and other conditions of use of the goods in accordance with the special customs procedure;

     the procedure for completing the special customs procedure;

     cases and procedure for suspension and resumption of a special customs procedure;

     the circumstances of the occurrence and termination of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, the circumstances in which the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution, and the deadline for their payment in respect of goods placed (placed) under a special customs procedure;

     customs procedures under which goods may be placed for the completion and suspension of a special customs procedure, the specifics of calculating and paying customs duties, taxes, special, anti-dumping, countervailing duties when goods are placed under these customs procedures and the deadline for their payment.

SECTION V SPECIFICS OF THE PROCEDURE AND CONDITIONS OF MOVEMENT ACROSS THE CUSTOMS BORDER OF THE UNION OF INDIVIDUAL PRODUCT CATEGORIES

Chapter 37 Specifics of the procedure and conditions for the movement of goods for personal use across the customs border of the Union

Article 255. Definitions

     For the purposes of this chapter, concepts are used that mean the following:

     "import with exemption from customs duties and taxes" - import of goods for personal use into the customs territory of the Union with exemption from customs duties and taxes in cases and subject to the conditions determined by the Commission;

     "unaccompanied baggage" means goods for personal use belonging to an individual, transferred or transferred to a carrier under an international carriage (freight forwarding) agreement, confirmed by transport (transportation) documents, for actual movement across the customs border of the Union in connection with the entry of this individual into the customs territory of the Union or his departure from the customs territory of the Union;

     The "double corridor system" is a simplified customs control system that allows individuals traveling across the customs border of the Union to make an independent choice between the "red" and "green" corridors.;

     "accompanied baggage" - goods for personal use, including hand luggage, transported across the customs border of the Union upon the actual entry of an individual into the customs territory of the Union or his departure from the customs territory of the Union;

     "goods for personal use delivered by the carrier" - goods for personal use transported across the customs border of the Union by the carrier under an international carriage (freight forwarding) agreement, confirmed by transport (transportation) documents, to an individual who has not crossed the customs border of the Union, or from an individual who has not crossed the customs border of the Union.

Article 256. General provisions on the procedure and conditions for the movement of goods for personal use across the customs border of the Union

     1. This chapter defines the specifics of the procedure and conditions for the movement of goods for personal use across the customs border of the Union, their location and use in the customs territory of the Union or beyond, the specifics of the procedure for customs operations related to temporary storage, customs declaration and release of goods for personal use, the specifics of the application of the customs procedure of customs transit in respect of goods for for personal use, as well as the procedure for determining the value of goods for personal use and the application of customs duties in respect of such goods.

     2. The provisions of this chapter shall apply to monetary instruments and cash transferred across the customs border of the Union by individuals, as well as to goods purchased by individuals who arrived in the customs territory of the Union at duty-free shops located at the places where goods are moved across the customs border of the Union, in accordance with Chapter 33 of this The Code.

     3. Goods for personal use may be transported across the customs border of the Union in the following ways:

     1) in accompanied or unaccompanied baggage when an individual is traveling across the customs border of the Union;

     2) in international mail;

     3) by the carrier to an individual who has not crossed the customs border of the Union, or from an individual who has not crossed the customs border of the Union.

4. The classification of goods transported across the customs border of the Union as goods for personal use is carried out by the customs authority based on:

     1) statements by an individual about goods transported across the customs border of the Union in oral or written form using a passenger customs declaration;

     2) the nature and quantity of the goods;

     3) the frequency of crossing by an individual of the customs border of the Union and (or) the movement of goods across the customs border of the Union by this individual or to his address.

     5. The quantitative characteristics of the criteria specified in subitems 2 and 3 of paragraph 4 of this Article and (or) additional criteria for classifying goods transported across the customs border of the Union as goods for personal use shall be determined by the Commission.

     6. Regardless of the criteria specified in paragraph 4 of this article, the following goods do not apply to goods for personal use:

     1) goods in respect of which a natural person carries out a customs declaration for placement under the customs procedures provided for in this Code, with the exception of the customs procedure of customs transit, declared in the cases provided for in paragraph 1 of Article 263 of this Code;

     2) categories of goods determined by the Commission.

     7. The provisions of this chapter shall not apply to goods transported across the customs border of the Union by individuals that are not classified as goods for personal use in accordance with this chapter. Such goods shall be transported across the customs border of the Union in accordance with the procedure and under the conditions established by other chapters of this Code.

     8. Goods purchased by individuals who have arrived in the customs territory of the Union at duty-free shops located at places where goods are transported across the customs border of the Union, for the purposes of applying this chapter, are considered as goods for personal use imported into the customs territory of the Union in the accompanied baggage of an individual while traveling across the customs border of the Union.

     9. The Commission, on the basis of acts included in the law of the Union establishing prohibitions and restrictions, forms a consolidated list of goods for personal use, in respect of which prohibitions and restrictions are subject to compliance when moving across the customs border of the Union, and ensures its posting on the official website of the Union on the Internet.

Article 257. The use of a double corridor system for the movement of goods for personal use across the customs border of the Union

     1. A double corridor system may be used in places where goods are transported across the customs border of the Union.

     The "green" corridor is a place specially designated at the places of movement of goods across the customs border of the Union, intended for movement across the customs border of the Union in accompanied baggage of goods for personal use that are not subject to customs declaration.

     The "red" corridor is a place specially designated at the places of movement of goods across the customs border of the Union, intended for movement across the customs border of the Union in accompanied baggage of goods for personal use subject to customs declaration, as well as goods for which customs declaration is carried out at the request of an individual.

     2. The application of the dual corridor system provides for the independent choice by an individual traveling across the customs border of the Union of the appropriate corridor ("red" or "green") for performing (non-performing) customs operations related to the customs declaration of goods for personal use.

     3. The crossing of the line of entry (entry) by an individual into the "green" corridor is a declaration by an individual about the absence of goods subject to customs declaration.

     4. The requirements for the arrangement of a double corridor system in places where goods are transported across the customs border of the Union are determined by the Commission.

     5. The list of places of movement of goods across the customs border of the Union where the dual corridor system is used, as well as the procedure for forming such a list, are determined in accordance with the legislation of the Member States on customs regulation.

     6. The double corridor system may not be used in the halls of officials and delegations organized at the places of movement of goods across the customs border of the Union.

     7. The non-application of certain forms of customs control in the "green" corridor does not mean that an individual is exempt from the obligation to comply with international treaties and acts in the field of customs regulation and (or) the legislation of the Member States.

     8. Taking into account the operational situation prevailing in the places where goods are transported across the customs border of the Union, in exceptional cases, by decision of the customs authority, the dual corridor system may temporarily not be applied.

     9. The non-use of a double corridor system in places where goods are transported across the customs border of the Union does not entail the obligation of an individual to carry out customs declaration of goods not subject to customs declaration in accordance with this chapter, nor does it exempt an individual from the need to declare goods subject to customs declaration.

Article 258. Customs operations performed with respect to goods for personal use

     1. Customs operations with respect to goods for personal use, depending on the methods of their movement across the customs border of the Union, are carried out at the places of movement of goods across the customs border of the Union or at the customs authority of a member state in whose territory an individual who can act as a declarant of such goods permanently or temporarily resides.

     Customs operations in respect of goods for personal use during their transportation by rail, in cases established in accordance with the legislation of the Member States on customs regulation, may be carried out en route by passenger trains.

     2. When individuals move goods for personal use across the customs border of the Union on vehicles, with the exception of water and aircraft, the customs authorities provide these persons with the opportunity to perform customs operations without leaving such vehicles, except in cases where this is necessary to comply with international treaties and acts in the field of customs regulation.

     3. Goods for personal use transported across the customs border of the Union for their location and use in the customs territory of the Union or outside it must be released by the customs authorities, except in cases where such goods for personal use are considered released upon the occurrence of events provided for in paragraph 5 of Article 262 of this Code, in the manner and on the terms which are provided for in this chapter, without placing such goods under customs procedures, except for the customs procedure of customs transit.

     4. In respect of goods for personal use subject to customs declaration, transported across the customs border of the Union in escorted and unaccompanied baggage or delivered by a carrier, after their importation into the customs territory of the Union or for export from the customs territory of the Union by individuals who, in accordance with this Code, may act as declarants of such goods for personal use, the following must be performed customs operations related to their customs declaration for release into free circulation, temporary import, export, temporary export or for placement under the customs procedure of customs transit, if, in accordance with Article 263 of this Code, goods for personal use may be placed under the customs procedure of customs transit.

     With respect to goods for personal use placed under the customs procedure of customs transit, customs operations related to their customs declaration for release into free circulation or temporary importation must be performed by individuals who, in accordance with this Code, may act as declarants of such goods for personal use after the completion of the customs procedure of customs transit.

     Before performing customs operations related to the customs declaration, or if the customs authority refuses to release goods for personal use, these goods for personal use may be placed in temporary storage, and goods for personal use that are located in places where goods are transported across the customs border of the Union may also be exported from the customs territory of the Union, if such After being imported into the customs territory of the Union, the goods did not leave the place of arrival, or were imported from the place of departure back to the customs territory of the Union.

     The customs operations specified in paragraphs one and two of this paragraph are also performed by other persons in cases determined by the Commission in accordance with paragraph 11 of Article 260 of this Code.

     5. If it is impossible for the customs authority to release goods for personal use due to non-compliance with the conditions of release and non-fulfillment of customs operations with respect to goods for personal use provided for in paragraph 4 of this Article, such goods shall be detained by the customs authorities in accordance with Chapter 51 of this Code.

6. The procedure for customs operations in respect of goods for personal use transported across the customs border of the Union, or goods for personal use temporarily imported into the customs territory of the Union (hereinafter referred to in this Chapter as temporary import), the release of such goods and the reflection of the fact of their recognition as not under customs control shall be determined by the Commission and the legislation of the member States.members in cases stipulated by the Commission, or in a part not regulated by the Commission.

     Customs operations in respect of goods for personal use sent in international mail shall be carried out taking into account the specifics defined by Chapter 40 of this Code, and in the part not regulated by Chapter 40 of this Code, taking into account the specifics established by the legislation of the Member States on customs regulation.

     7. When carrying out customs control in respect of goods, the movement of which across the customs border of the Union is carried out by an individual without customs declaration, an official of the customs authority has the right to demand from the individual the presentation of such goods, as well as the submission of documents available to him confirming the accuracy of the information declared by the individual, including the results of his oral interview.

     8. In places where goods are moved across the customs border of the Union, in which the dual corridor system is not applied, the places of customs operations related to customs declaration are marked on the traffic lanes with the lines of the beginning and completion of customs operations.

     Crossing the customs operations completion line by an individual without submitting a passenger customs declaration is a declaration by an individual about the absence of goods subject to customs declaration, unless otherwise established by the legislation of the Member States.

     If an individual is traveling in a vehicle and if, in accordance with the legislation of the Member States on customs regulation, it is possible to carry out customs operations in respect of goods being transported for personal use without leaving the vehicle, the individual's statement on the absence of goods subject to customs declaration is non-presentation based on the results of an oral interview to a customs official passenger customs declaration.

     9. The Commission has the right to determine the specifics of customs operations and customs control in respect of goods for personal use that are accepted by an air carrier for carriage in accompanied baggage from a place of departure in the customs territory of the Union to a destination outside the customs territory of the Union with an intermediate landing at the place of departure or from a place of departure outside the customs territory of the Union to a destination on customs territory of the Union with an intermediate landing at the place of arrival, requirements for the equipment and technical equipment of places of departure (places of arrival) for customs operations in respect of such goods, as well as the conditions for interaction between customs authorities, air carriers and individuals necessary for customs operations and customs control with such features.

Article 259. Temporary storage of goods for personal use

     1. Temporary storage of goods for personal use is carried out in accordance with the procedure and under the conditions established by Chapter 16 of this Code, taking into account this Article.

     2. Temporary storage of goods for personal use of a foreign natural person who intends to relocate to a permanent place of residence in a Member State, obtain refugee or internally displaced person status in accordance with the legislation of that Member State, may be carried out at the place of permanent or temporary residence (stay) of such person and (or) in other places established by law. Member States on customs regulation.

     3. The legislation of the Member States on customs regulation may establish the obligation of a foreign natural person referred to in paragraph 2 of this Article to confirm the placement of goods for personal use at their temporary storage location, as well as the procedure for such confirmation.

     4. In order to place goods for personal use of a foreign natural person specified in paragraph 2 of this Article for temporary storage, such person shall submit to the customs authority an application in any form indicating the information determined by the Commission, accompanied by documents confirming the information provided, as well as documents confirming the intention of the foreign natural person to relocate to a permanent place of residence. in a Member State, obtain the status of a refugee or internally displaced person in accordance with the legislation of that Member State.

     The Commission forms and ensures the posting on the official website of the Union on the Internet of a list of documents confirming the intention of a foreign individual to relocate to a permanent place of residence in a member State, to obtain refugee or internally displaced person status in accordance with the legislation of that member State.

     5. Goods for personal use of an individual specified in paragraph 2 of this Article shall be placed in temporary storage for a period calculated from the day following the day of registration by the customs authority of the application submitted for placing such goods in temporary storage.:

     1) before the date of expiry of the period specified in paragraph 6 of this Article, if before the expiration of this period the foreign individual has not notified the customs authority that registered the application specified in paragraph one of paragraph 4 of this article of the commission of actions aimed at obtaining a document confirming the recognition of such a person as having moved to a permanent place of residence in the State ofa member, or a document confirming that such a person has received refugee or internally displaced person status in accordance with the legislation of that Member State.;

     2) before the expiration of 5 working days from the day following the day of receipt of a document confirming the recognition of a foreign individual as having moved to a permanent place of residence in a Member State, or a document confirming that such a person has received refugee or internally displaced person status in accordance with the legislation of that member State;

     3) until the expiration of 10 working days from the day following the day of receipt of the refusal to issue the documents specified in subparagraph 2 of this paragraph.

     6. Before the expiration of 2 months from the day following the day of registration by the customs authority of the application specified in the first paragraph of paragraph 4 of this Article, the foreign individual specified in paragraph 2 of this Article is obliged to notify the customs authority that registered the application specified in the first paragraph of paragraph 4 of this Article of the commission of actions aimed at obtaining the document a document confirming the recognition of such a person as having moved to a permanent place of residence in a Member State, or a document confirming that such a person has received refugee or internally displaced person status, by submitting a document issued by the authorized body of the Member State.

     7. Before the expiration of the period of temporary storage of goods for personal use, a foreign individual specified in paragraph 2 of this Article is obliged to carry out a customs declaration of goods for personal use in temporary storage for their release into free circulation, export from the customs territory of the Union or placement under the customs procedures established by this Code. Goods for personal use, in respect of which no customs declaration has been carried out, are detained by the customs authorities after the expiration of the temporary storage period in accordance with Chapter 51 of this Code.

     8. Prior to the release into free circulation of goods for personal use in temporary storage, such goods for personal use must be in the actual possession of a foreign individual specified in paragraph 2 of this article and may not be transferred to the possession, use and (or) disposal of other persons, except for their transfer in accordance with paragraph the second of this paragraph.

     It is allowed to transfer, without the permission of the customs authority, goods for personal use that are in temporary storage, for repair, maintenance and other operations necessary to maintain goods for personal use in a normal condition.

     9. A foreign natural person specified in paragraph 2 of this article has the right to use goods for personal use that are in temporary storage, including outside the places of their temporary storage, subject to the second paragraph of this paragraph.

     The use of vehicles and motor vehicles in temporary storage and (or) trailers to vehicles and motor vehicles that are vehicles for personal use is permitted with the written permission of the customs authority, provided that the obligation to pay customs duties and taxes is fulfilled in accordance with Article 271 of this Code.

Article 260. Customs declaration of goods for personal use

     1. Customs declaration is subject to:

     1) goods for personal use, with the exception of vehicles for personal use, transported across the customs border of the Union in unaccompanied baggage, or goods for personal use delivered by a carrier;

2) goods for personal use, with the exception of vehicles for personal use, transported across the customs border of the Union in any way, in respect of which prohibitions and restrictions are subject to compliance in accordance with Article 7 of this Code and the submission of documents and (or) information confirming compliance with such prohibitions and restrictions is required.;

     3) goods for personal use, with the exception of vehicles for personal use, transported across the customs border of the Union in accompanied baggage, in respect of which customs duties and taxes are payable;

     4) goods for personal use, with the exception of vehicles for personal use, imported with exemption from customs duties and taxes in accompanied baggage;

     5) vehicles for personal use transported across the customs border of the Union by any means, with the exception of vehicles for personal use registered in the Member States;

     6) temporarily imported vehicles for personal use located in the customs territory of the Union in the cases provided for in paragraphs 5, 7 and 12 of Article 264 of this Code.;

     7) cash and (or) traveller's cheques, if the total amount of such cash and (or) traveller's cheques upon their one-time import into the customs territory of the Union or one-time export from the customs territory of the Union exceeds the amount equivalent to 10 thousand US dollars at the exchange rate effective on the day of submission to the customs authority of the passenger customs declarations;

     8) monetary instruments, except for traveler's checks;

     9) cultural values, in respect of which prohibitions and restrictions are subject to compliance in accordance with Article 7 of this Code;

     10) goods for personal use sent by international mail;

     11) the parts of the vehicle for personal use specified in the second paragraph of item 3 of Article 265 of this Code;

     12) the goods specified in paragraph 18 of this Article.

     2. The goods for personal use specified in paragraph 1 of this Article, transported in the accompanied baggage of an individual traveling by air through the customs territory of the Union, are not subject to customs declaration if such a person departs from the customs territory of the Union after arrival in the customs territory of the Union, without leaving the transit zone of the international airport.

     3. The customs declaration of goods for personal use, including those placed under the customs procedure of customs transit in accordance with Article 263 of this Code, is carried out using a passenger customs declaration.

     The information to be indicated in the passenger customs declaration shall be determined by the Commission when determining the procedure for completing such a customs declaration, taking into account paragraph 9 of this Article.

     The passenger customs declaration must be filled in in Russian, or in English, or in the official language of the Member State to whose customs authority such passenger customs declaration has been submitted, and with the permission of the customs authority - in another foreign language spoken by officials of the customs authority to which such customs declaration will be submitted.

     If the documents provided for in the acts of the Universal Postal Union and accompanying international mail items are used as a passenger customs declaration, such documents shall be filled out in the languages defined by such acts.

     Documents containing information necessary for the release of goods for personal use may be used as a passenger customs declaration in the cases and in accordance with the procedure established by this Code, international treaties within the Union and (or) determined by the Commission.

     4. The customs declaration of goods for personal use sent in international mail shall be carried out subject to Article 286 of this Code.

     5. The customs declaration of cash and (or) monetary instruments is carried out taking into account paragraphs 16 and 17 of this Article.

     6. The customs declaration of goods for personal use transported across the customs border of the Union in accompanied baggage is carried out by individuals while they are traveling across the customs border of the Union with the simultaneous presentation of these goods to the customs authority.

     The customs declaration of goods for personal use transported across the customs border of the Union in accompanied baggage by air is carried out by individuals in the territory of the Member State in which the international airport is located, at which the accompanied baggage is issued to this person and the person leaves the customs control area of this international airport.

     7. The customs declaration of goods for personal use transported across the customs border of the Union in unaccompanied baggage is carried out by individuals in the Member State in which such individuals permanently or temporarily reside or temporarily stay.

     8. The customs declaration of goods for personal use delivered by the carrier or transported in international mail shall be carried out in the Member State in which the natural person who is the sender or recipient of such goods for personal use permanently or temporarily resides or temporarily resides.

     9. When declaring goods for personal use, with the exception of goods for personal use transported in international mail or placed under the customs procedure of customs transit, one of the following purposes is declared for their importation into the customs territory of the Union and (or) stay in the customs territory of the Union or export from the customs territory of the Union:

     1) free circulation;

     2) temporary importation. Temporary importation may be declared only in respect of vehicles for personal use specified in Article 264 of this Code.;

     3) export;

     4) temporary export.

     10. An individual has the right, at his own request, to carry out customs declaration of goods for personal use that are not subject to customs declaration.

     If goods for personal use are transported across the customs border of the Union by an individual in accompanied and unaccompanied baggage, such a person has the right to make a customs declaration of goods for personal use that are not subject to customs declaration, imported in accompanied baggage, for the purposes of accounting for the cost, weight and (or) quantitative norms within which goods for personal use are imported the customs territory of the Union without payment of customs duties and taxes.

     11. The customs declaration of goods for personal use is carried out by the declarant or a customs representative, and in cases determined by the Commission, by another person acting on behalf of and on behalf of the declarant.

     12. In respect of goods for personal use transported across the customs border of the Union in accompanied baggage, a passenger customs declaration is submitted to the customs authority located at the place of movement of goods across the customs border of the Union, including for placing goods for personal use under the customs procedure of customs transit.

     If goods for personal use transported across the customs border of the Union in accompanied baggage are placed under the customs procedure of customs transit, a passenger customs declaration for the release of such goods into free circulation or for temporary importation shall be submitted to the customs authority of the place of delivery, with the exception of the case provided for in the third paragraph of this paragraph.

     In respect of goods for personal use placed in temporary storage in accordance with Article 259 of this Code, a passenger customs declaration for the release of such goods into free circulation shall be submitted to the customs authority that registered the application specified in the first paragraph of paragraph 4 of Article 259 of this Code.

     In respect of goods for personal use transported across the customs border of the Union in unaccompanied baggage or delivered by a carrier, the passenger customs declaration is submitted to the customs authority authorized in accordance with the legislation of the Member States to register the passenger customs declaration.

     13. If the goods for personal use are placed in temporary storage, the passenger customs declaration is filed in accordance with paragraph 1 of Article 110 of this Code.

     14. Natural persons of the Member States or foreign natural persons who have reached the age of 16 may act as declarants of goods for personal use.:

     1) having, at the time of crossing the customs border of the Union, the right to own, use and (or) dispose of goods for personal use transported across the customs border of the Union in accompanied baggage;

     2) who have transferred (are transferring) to the carrier goods for personal use, including vehicles for personal use, transported across the customs border of the Union in unaccompanied baggage;

     3) who are senders of goods for personal use, and in cases established by the legislation of the Member States, recipients of goods for personal use sent in international mail;

     4) to which address or from which goods for personal use, including vehicles for personal use, are delivered by the carrier;

     5) having the right of ownership in respect of a vehicle for personal use, the customs declaration of which is carried out for release into free circulation;

6) following across the customs border of the Union in a vehicle for personal use belonging to them by right of possession, use and (or) disposal, unless otherwise established by this chapter;

     7) who have acquired the right to own, use and (or) dispose of a vehicle for personal use located in the customs territory of the Union under customs control, including by court decision or inheritance right;

     8) having the right to own, use and (or) dispose of a vehicle for personal use located in the customs territory of the Union under customs control, placed under the customs procedure of customs transit;

     9) carrying out the export from the customs territory of the Union of a temporarily imported vehicle for personal use, transferred to them in accordance with subparagraphs 2 and 3 of paragraph 8 and paragraph 9 of Article 264 of this Code;

     10) accompanying individuals under the age of 16 (one of the parents, adoptive parents, guardians or trustees of these persons, another accompanying person or a representative of the carrier in the absence of accompanying persons, and in the case of an organized departure (entry) of a group of minors unaccompanied by parents, adoptive parents, guardians or trustees, other persons - the head groups or a representative of the carrier), - in relation to goods for personal use of individuals under the age of 16;

     11) specified in paragraph 18 of this Article.

     15. When sending goods for personal use in international mail to an individual located in the customs territory of the Union, the declarants of such goods may also be legal entities that are the senders of such goods.

     16. In the case of customs declaration of monetary instruments, with the exception of traveler's checks, the passenger customs declaration shall indicate the nominal value or the corresponding amount in the currency of the Member State or a foreign currency, the right to receive which is certified by the monetary instrument. If there is no nominal value and it is impossible to determine the amount in the currency of a member State or a foreign currency, the right to receive which is certified by a monetary instrument, the passenger customs declaration indicates the number of monetary instruments transported across the customs border of the Union.

     17. In order to counteract the legalization (laundering) of proceeds from crime and the financing of terrorism when individuals move cash and (or) monetary instruments subject to customs declaration across the customs border of the Union, the following information must be indicated in the passenger customs declaration:

     1) the details of the document confirming the right of a foreign citizen or a stateless person to stay (reside) in the territory of the member state, the address of the place of residence (registration) or place of stay in the territory of the member state;

     2) information about monetary instruments, with the exception of traveler's checks (type of monetary instrument, name of the issuer, date of issue and identifying number (if any));

     3) information about the source of origin of cash and (or) monetary instruments, about their owners, if the transferred cash and (or) monetary instruments are not the property of the declarant, as well as information about the intended use of such cash and (or) monetary instruments;

     4) information about the route and method of transportation (the type of transport used for transportation) of cash and (or) monetary instruments.

     18. When moving coffins with bodies (remains) and urns with ashes (ashes) of the deceased across the customs border of the Union, an application in any form submitted by the person accompanying the coffin with the body (remains) or urn with ashes (ashes) of the deceased may be used as a passenger customs declaration.

     19. During the customs declaration of coffins with bodies (remains) and urns with ashes (ashes) of the deceased exported from the customs territory of the Union, the following documents are submitted:

     1) a death certificate issued by the civil registration departments in accordance with the procedure established for civil registration in the Member States, or a medical death certificate, or notarized copies of these documents, and in the absence of such documents due to the prescription of burial - other documents that identify the remains being exported;

     2) an arbitrary conclusion of the local state sanitary supervision authorities on the possibility of exhumation in case of reburial;

     3) an act (certificate) in any form of a specialized organization that performed funeral services for sealing zinc coffins, indicating that there are no extraneous attachments in them, and attaching an inventory of the deceased's belongings and valuables if they are sent along with the body (remains) of the deceased.

     20. During the customs declaration of coffins with bodies (remains) and urns with ashes (ashes) of the deceased imported into the customs territory of the Union, the following documents are submitted:

     1) a death certificate issued by an authorized institution of the country of departure, or a medical death certificate, or copies of these documents, and in the absence of such documents due to the prescription of burial, other documents allowing identification of imported remains.;

     2) an act (certificate) in any form of a specialized organization that performed funeral services for sealing zinc coffins, indicating that there are no extraneous attachments in them, and attaching an inventory of the deceased's belongings and valuables if they are sent along with the body (remains) of the deceased.

Article 261. Submission of documents during the customs declaration of goods for personal use

     1. The documents confirming the information stated in the passenger customs declaration include:

     1) identity documents, including those of a minor;

     2) documents available to an individual confirming the value of goods for personal use, in respect of which customs declaration is carried out;

     3) documents confirming compliance with prohibitions and restrictions to be observed by individuals in accordance with Article 7 of this Code, if compliance with prohibitions and restrictions is confirmed by the submission of such documents;

     4) transport (shipping) documents;

     5) documents confirming compliance with the conditions of importation with exemption from customs duties and taxes, including confirming the recognition of a foreign individual who has moved to a permanent place of residence in a member State or obtaining refugee or internally displaced person status by a foreign individual in accordance with the legislation of that member State;

     6) a passenger customs declaration issued upon importation of a vehicle for personal use into the customs territory of the Union and confirming the release of such a vehicle for temporary stay in the customs territory of the Union;

     7) documents containing information allowing identification of a vehicle for personal use or parts of such a vehicle for personal use, subject to customs declaration in accordance with subparagraph 11 of paragraph 1 of Article 260 of this Code;

     8) documents confirming the right to own, use and (or) dispose of a vehicle for personal use;

     9) documents confirming the origin of cash and (or) monetary instruments in cases determined by the Commission;

     10) the documents specified in paragraphs 19 and 20 of Article 260 of this Code;

     11) a power of attorney or other document confirming the authority of a person acting on behalf of and on behalf of the declarant, in cases determined by the Commission in accordance with paragraph 11 of Article 260 of this Code.

     2. If the documents specified in paragraph 1 of this Article do not contain information confirming the information stated in the passenger customs declaration, such information may be confirmed by other documents.

     3. The list of documents according to which the customs authorities, when performing customs operations in respect of goods for personal use, do not require the translation of information from a foreign language, is determined by the Commission.

     4. If goods for personal use are transported across the customs border of the Union by an individual in accompanied and unaccompanied baggage, or only in unaccompanied baggage, during the customs declaration of goods for personal use imported into the customs territory of the Union in unaccompanied baggage, in addition to the documents provided for in paragraph 1 of this Article, a copy of the passenger customs declaration submitted in accordance with paragraph 10 of Article 260 of this Code.

     If the specified passenger customs declaration is not submitted to the customs authority, goods for personal use imported into the customs territory of the Union in unaccompanied baggage are considered to have been imported into the customs territory of the Union in excess of the cost, weight and (or) quantitative norms within which goods for personal use are imported into the customs territory of the Union without payment of customs duties, taxes, unless the individual proves otherwise.

Article 262. Release of goods for personal use

     1. Depending on the purpose of their importation into the customs territory of the Union and/or stay in the customs territory of the Union or export from the customs territory of the Union, such goods are subject to release, with the exception of those sent in international mail.:

1) in free circulation;

     2) for export;

     3) for temporary stay in the customs territory of the Union;

     4) for temporary stay outside the customs territory of the Union.

     2. The release of goods for personal use subject to customs declaration into free circulation or for export is carried out by the customs authority, provided that:

     1) customs duties and taxes have been paid in accordance with this chapter, taking into account paragraph 3 of this Article;

     2) the prohibitions and restrictions in accordance with Article 7 of this Code have been observed.;

     3) customs fees have been paid for the performance by customs authorities of actions related to the release of goods, if such fees are established in accordance with the legislation of the member States, and the deadline for their payment is set before the release of goods, including before the registration of the passenger customs declaration.

     3. The release of goods for personal use transported across the customs border of the Union in accompanied baggage is carried out by the customs authority before the amounts of customs duties and taxes paid in respect of goods for personal use are credited to the relevant accounts.

     The release of goods for personal use, sent in international mail, is carried out by the customs authority before the payment of customs duties and taxes.

     4. The release of goods for personal use subject to customs declaration for temporary stay in the customs territory of the Union or temporary stay outside the customs territory of the Union is carried out by the customs authority, provided that:

     1) goods for personal use may be temporarily imported or temporarily exported in accordance with Articles 264 and 265 of this Code;

     2) the obligation to pay customs duties and taxes has been fulfilled in accordance with Article 271 of this Code;

     3) the prohibitions and restrictions in accordance with Article 7 of this Code have been observed.

     5. Goods for personal use transported across the customs border of the Union that are not subject to customs declaration are considered released into free circulation or released for export from the moment they cross the exit line from the "green" corridor or the completion line of customs operations at the points of arrival or departure.

     Goods for personal use transported across the customs border of the Union, which are not subject to customs declaration and in respect of which it is possible to perform customs operations without leaving vehicles, are considered to have been released into free circulation or released for export from the moment customs control is completed in respect of such goods at the places of arrival or departure.

     6. The release of goods for personal use placed under the customs procedure of customs transit is carried out in compliance with the conditions and in accordance with the procedure established in accordance with Article 118 of this Code.

     7. The release of goods for personal use must be completed within the time limits established by Article 119 of this Code, with the exception of the case specified in the second paragraph of this paragraph.

     In places where goods are transported across the customs border of the Union, the release of goods for personal use transported across the customs border of the Union in accompanied baggage, with the exception of goods for personal use placed under the customs procedure of customs transit, must be completed immediately after the declarant confirms compliance with the conditions for the release of goods for personal use and customs control.

     8. The release of goods for personal use subject to sanitary quarantine, veterinary, quarantine phytosanitary and other types of state control (supervision) is carried out after the implementation of the appropriate type of state control (supervision).

     9. Goods for personal use imported into the customs territory of the Union acquire the status of Union goods from the moment they are released into free circulation, with the exception of the following categories of goods:

     1) vehicles for personal use imported in accordance with Articles 298 and 299 of this Code;

     2) goods subject to restrictions on use and (or) disposal in accordance with paragraph 8 of Article 266 of this Code.

     10. Goods for personal use that have acquired the status of Union goods are located and used in the customs territory of the Union without restrictions on use and (or) disposal.

Article 263. Specifics of the application of the customs procedure of customs transit in relation to goods for personal use transported in accompanied baggage

     1. Items transported across the customs border of the Union in accompanied baggage may be placed under the customs procedure of customs transit for transportation through the customs territory of the Union:

     1) vehicles for personal use that are not registered in the Member States or non-member States of the Union;

     2) goods for personal use imported with exemption from customs duties and taxes, with the exception of the goods specified in subparagraph 3 of this paragraph, for their transportation from the place of arrival to the customs authority in the region of activity of which the individual who imports such goods into the customs territory of the Union permanently or temporarily resides or will reside;

     3) goods for personal use imported with exemption from customs duties and taxes by the heads of diplomatic missions, members of the diplomatic and administrative-technical staff of the diplomatic missions of the Member States, heads of consular institutions and other consular officials, consular employees of the consular institutions of the Member States, employees of the representative offices of the Member States to international organizations located outside the customs territory of the Union, members of their families living with them or acting on behalf and on behalf of such persons by other persons for their transportation from the place of arrival to the customs authority, determined at the request of persons importing such goods into the customs territory of the Union;

     4) goods for personal use, including goods for initial acquisition, imported into the customs territory of the Union by employees of diplomatic missions, employees of consular institutions, staff (employees, officials) of representative offices of States to international organizations, international organizations or their representative offices, other organizations or their representative offices located in the customs territory of the Union, residing with between them and their family members, for their transportation from the place of arrival to the customs authority, in the region of activity of which there are diplomatic missions, consular offices, representations of States to international organizations, international organizations or their representations, other organizations or their representations, employees, employees, personnel (employees, officials) of which they are;

     5) goods for personal use imported into the customs territory of the Union by heads of diplomatic missions and consular offices, members of the diplomatic staff of diplomatic missions and consular officials of consular offices, their family members residing with them, for their transportation through the customs territory of the Union from the place of arrival to the place of departure.

     2. When placing goods for personal use under the customs procedure of customs transit, the information to be indicated in the passenger customs declaration is determined by the Commission.

     3. The place of delivery of goods for personal use specified in paragraph 1 of this Article, when they are placed under the customs procedure of customs transit, is determined by the customs authority of departure.:

     1) in respect of vehicles for personal use imported on behalf of the owner of such vehicles - on the basis of information about the place of permanent or temporary residence of the natural person who owns the vehicle for personal use, and in respect of other vehicles for personal use - on the basis of an application from the natural person importing the vehicle for personal use;

     2) in respect of goods for personal use imported with exemption from customs duties and taxes, with the exception of goods specified in subparagraph 3 of paragraph 1 of this Article, on the basis of information about the place or intended place of permanent or temporary residence of the declarant of such goods;

     3) in respect of goods for personal use specified in subparagraph 3 of paragraph 1 of this Article - on the basis of information provided by the person importing such goods into the customs territory of the Union.;

     4) with respect to goods for personal use specified in subparagraph 4 of paragraph 1 of this Article - on the basis of information on the location of a diplomatic mission, consular post, representative office of a State to an international organization, international organization or its representative office, other organization or its representative office, employee, employee, staff (employee, official) which is a person whose goods for personal use are imported into the customs territory of the Union;

     5) in respect of goods for personal use specified in subparagraph 5 of paragraph 1 of this Article - on the basis of information about the place of departure.

     4. When transporting goods for personal use specified in paragraph 1 of this Article, in accordance with the customs procedure of customs transit, an individual acting as a declarant performs the duties provided for by Article 150 of this Code for the carrier.

5. Enforcement of the obligation to pay customs duties and taxes in respect of goods for personal use placed under the customs procedure of customs transit shall be provided in accordance with Article 146 of this Code, subject to Article 271 of this Code.

Article 264. Temporary importation of vehicles for personal use

     1. Foreign individuals may temporarily import vehicles for personal use registered in a non-member State of the Union into the customs territory of the Union for a period not exceeding 1 year.

     Temporary importation into the customs territory of the Union by foreign individuals specified in paragraph 2 of Article 259 of this Code of vehicles for personal use not registered in the Member States and in a non-member State of the Union for a period not exceeding 1 year is allowed.

     Temporary importation into the customs territory of the Union by individuals of the member States of vehicles for personal use registered in a non-member State of the Union for a period not exceeding 1 year is allowed.

     2. The provisions of paragraphs 1 and 4 of this Article shall not apply to vehicles for personal use registered in a non-member State of the Union and not registered in the Member States and in a non-member State of the Union temporarily imported into the customs territory of the Union by individuals who, in accordance with Articles 298 and 299 of this Code has the right to import vehicles for personal use into the customs territory of the Union with exemption from customs duties and taxes.

     Temporary importation into the customs territory of the Union of the specified vehicles for personal use is allowed for the period of granting privileges to the specified individuals in the receiving state, confirmed in accordance with the legislation of that state.

     In case of extension of the specified period, the period of temporary importation into the customs territory of the Union of vehicles for personal use shall be extended by the customs authority at the request of the persons specified in the first paragraph of this paragraph for the period of such extension.

     3. Temporary importation into the customs territory of the Union of vehicles for personal use specified in paragraphs two and three of paragraph 1 of this Article, with the exception of vehicles for personal use temporarily imported by individuals of the Member States who are employees of diplomatic missions of the Member States, employees of consular offices of the Member States, employees of representative offices of the Member States at international organizations located outside the customs territory of the Union, It is allowed on condition that security is provided for the fulfillment of the obligation to pay customs duties and taxes in accordance with Article 271 of this Code.

     4. Temporary importation into the customs territory of the Union by foreign individuals of the second and subsequent vehicles for personal use registered in non-member States of the Union, in the presence of vehicles previously temporarily imported by such persons for personal use that were not exported from the customs territory of the Union, is permitted provided that the obligation to pay customs duties and taxes is fulfilled in accordance with Article 271 of this Code.

     For the purposes of the application of this paragraph, the second and subsequent vehicles for personal use are vehicles for personal use of the same type (motor vehicle, trailer for motor vehicle, watercraft or aircraft) as the vehicle for personal use previously temporarily imported into the customs territory of the Union. and not exported from the customs territory of the Union.

     5. Temporarily imported vehicles for personal use before the expiration of the period during which such vehicles may temporarily be in the customs territory of the Union, are subject to customs declaration for the purpose of export from the customs territory of the Union, release into free circulation or for other purposes in accordance with this Article, except in cases when the specified vehicles for personal use seized or converted into the property (income) of a Member State by a court decision, either they have acquired the status of goods of the Union in accordance with paragraph 2 of Article 16 or paragraph 6 of Article 382 of this Code, or the circumstances provided for in subparagraph 8 of paragraph 7 of Article 14 of this Code have occurred with respect to these vehicles for personal use.

     Prior to the expiration of the period during which temporarily imported vehicles for personal use may temporarily remain in the customs territory of the Union, the declarant has the right to place such vehicles under customs procedures in accordance with the procedure established by this Code.

     Upon expiration of the period during which temporarily imported vehicles for personal use may temporarily remain in the customs territory of the Union, such vehicles shall be placed under customs procedures in accordance with the procedure established by this Code, or such vehicles shall be subject to customs declaration for the purpose of export, release into free circulation or for other purposes in accordance with this article.

     In case of seizure of temporarily imported vehicles for personal use or seizure in accordance with the legislation of the Member States, the period of temporary importation in respect of such vehicles for personal use is suspended.

     In the event of a decision to cancel the seizure of temporarily imported vehicles for personal use or the seizure of such vehicles, the period of temporary importation in respect of such vehicles for personal use shall resume from the date of entry into force of such decision, except in cases where the seizure or seizure of such vehicles for personal use was related to violation of the condition for the transfer of temporarily imported vehicles for personal use by the declarant in the customs territory of the Union, provided for in paragraph 9 of this Article.

     Temporarily imported vehicles for personal use, in respect of which the actions provided for in this paragraph have not been performed before the expiration of the period specified in paragraph 1 or paragraph 2 of this Article, shall be detained by the customs authority of the Member State in whose territory such vehicles are located, in accordance with Chapter 51 of this Code, except for the case when when, prior to such detention, the circumstances specified in subparagraph 5 of paragraph 2 of Article 268 of this Code occurred.

     6. Temporarily imported vehicles for personal use must be in the customs territory of the Union in the actual possession and use of the declarant, unless otherwise established by this article.

     Temporarily imported vehicles for personal use may be transferred by the declarant to another person, including the person to whom such a vehicle belongs by right of ownership, in the cases and under the conditions established by this article.

     7. Temporarily imported vehicles for personal use specified in paragraph 2 of this Article may be transferred if such vehicles are transferred for personal use.:

     1) individuals who, in accordance with Articles 298 and 299 of this Code, have the right to import vehicles for personal use into the customs territory of the Union with exemption from customs duties and taxes - after making a customs declaration for the purpose of temporary importation into the customs territory of the Union of such vehicles for personal use by individuals who carry out such transfer;

     2) to persons not specified in subparagraph 1 of this paragraph - after the customs declaration has been carried out for the purpose of free circulation of such vehicles for personal use by individuals to whom such transfer is being carried out.