Application
To the Contract about the Customs code
Customs union accepted
By the decision of Interstate Council
The Euroasian economic community
( Supreme body of customs union)
At a level of the chapters of the states
From November 27, 2009 N 17
(unofficial translation)
SECTION 5. CUSTOMS OPERATIONS INVOLVING THE PLACEMENT OF GOODS UNDER CUSTOMS PROCEDURES Chapter 27. << >> Chapter 29. C H A P T E R 28. "The release of the goods"
A r t i c l e 195.
Reasons for the release of goods and order the release of goods
1. Release of goods by the customs authorities under the following conditions:
1) The customs authority are licenses, certificates, permits and (or) other documents required for the release of goods in accordance with the Code and (or) other international agreements of states - members of a customs union;
2) persons met the requirements and conditions for placing goods under the customs procedure chosen in accordance with this Code, and in establishing the customs procedures in accordance with paragraph 2 of Article 202 of this Code - the international treaties of States - Members of the customs union (or) the law of - Members of the customs union;
3) in respect of goods paid customs duties, taxes or security provided for their payment in accordance with this Code.
2. The declarant shall be liable under the legislation of the States - Members of a customs union for the inaccuracy of the information provided, including the acceptance by the customs authorities of the decision to release the goods with the use of risk management systems.
3. Release of goods by the customs authorities within a period not exceeding the period specified in Article 196 of this Code.
4. Release of goods produced by a customs officer by making (stamping) of the respective marks in (on) a customs declaration, commercial, transportation (shipment) documents, as well as relevant information in the information systems of customs authorities.
A r t i c l e 196.
Deadline for release of goods
1. Release of goods shall be completed by the customs authority not later than two business days following the date of registration of customs declaration, unless otherwise prescribed by this Code. This period of time includes the time for customs control.
2. Term release of the goods may be extended with the written permission of the head (chief) of the customs authority or official designated by him and can not exceed ten working days from the day following the date of registration of customs declaration, unless otherwise prescribed by this Code.
3. In applying the pre-customs declaration of goods in accordance with Article 193 of this Code, the release of goods shall be completed by the customs authority not later than two business days following the date of presentation of goods to customs authorities, registered customs declaration.
Specified period may be extended in the manner prescribed by paragraph 2 of this article, and may not exceed ten working days following the date of presentation of goods to the customs authority, which rendered the customs declaration.
A r t i c l e 197.
Release of goods to the customs declaration
1. When placed under the customs procedures, except for the customs procedure of customs transit, imported (imported) into the customs territory of the customs union of certain categories of goods specified in section 178 of this Code, as well as the use of special simplifications for authorized economic operators in accordance with paragraph 2 of Article 41 of this Code, the release of goods may be carried out prior to the submission of customs declaration, provided that the declarant presents:
1) commercial or other documents containing information about the sender and recipient of goods, country of origin and destination of goods, name, description, classification code of goods on the Commodity nomenclature of foreign economic activity of at least the first four digits, number, gross weight and the invoice value of goods;
2) the obligation in writing of the filing of customs declaration and submission of required documents and information no later than the tenth day of the month following the month the release of goods containing information about the purpose of the goods and the customs procedure under which goods are placed;
3) documents and information verifying compliance with the prohibitions and restrictions, except insofar as such documents and information may be submitted at the time of filing the customs declaration.
2. With the release of goods to the customs declaration obligation to pay import duties and taxes on these products:
1) arises in declaring the date of such registration;
2) is terminated in cases specified in subparagraphs 1) - 7), 9) and 10) of paragraph 2 of Article 80 of this Code, and in making (stamping) in (on) a customs declaration marks the release of goods;
3) is enforceable:
prior to the expiration date specified in subparagraph 2) of paragraph 1 of this article. For the purposes of calculating customs duties and taxes applicable customs duties, taxes and exchange rates established in accordance with the laws of the State - a member of the customs union, effective on the day of registration of customs declaration;
if within the period specified in subparagraph 2) of paragraph 1 of this Article in respect of goods released prior to the submission of customs declaration, customs authorities are not made (stamped) in (on) a customs declaration marks the release of goods - on the last day of term referred to in subparagraph 2) of paragraph 1 of this article. For the purposes of calculating customs duties and taxes applicable customs duties, taxes and exchange rates established in accordance with the laws of the State - a member of the customs union, acting on the last day of the period specified in subparagraph 2) of paragraph 1 of this article.
3. In respect of goods specified in section 178 of this Code, except for items required for disaster management, emergency situations of natural and man-made military equipment needed to perform peacekeeping actions or conduct of the exercise, as well as humanitarian and technical assistance at their release to the customs declaration provided security for the payment of customs duties and taxes.
4. Issue prior to filing the customs declaration of goods, the declarant whose acts authorized economic operator is applied, provided that the amount payable import duties and taxes shall not exceed the amount of customs duties and taxes provided by an authorized economic operator in accordance with Article 39 of this Code, unless the legislation states - members of the customs union.
A r t i c l e 198.
Release of the goods if necessary studies documents, samples and specimens of goods or receipt of expert opinion
1. If Customs decides on the need to study samples of goods, detailed technical documentation or examination to verify the information stated in the customs declaration or other documents submitted to customs authorities, the release of goods made before the results of customs examination, provided that the declarant provided security for the payment of customs duties and taxes in the amount of customs duties and taxes that may be additionally charged on the results of such studies or assessments.
2. Release of goods not produced only in the case of Customs signs indicating that the goods can be applied the prohibitions and restrictions and the declarant is not present evidence to prove their compliance.
A r t i c l e 199.
Release of goods in the identification of an administrative offense or crime
1. In case of an administrative offense or offenses the release of goods may be carried out before the end of the proceedings or the completion of the administrative process, if the goods are not removed or they are not sequestered, in accordance with the laws of - members of the customs union.
2. Legislation states - members of a customs union may provide for the need to provide security for the payment of customs duties and taxes that may be additionally charged.
A r t i c l e 200.
Conditionally released goods
1. Conditionally released goods are placed under the customs procedure of release for domestic consumption, which enjoy privileges on payment of customs duties and taxes associated with restrictions on use and (or) disposal of goods.
2. Conditionally released goods are used only for purposes that are appropriate representations of benefits.
3. Conditionally released goods have the status of foreign goods and are subject to customs control.
4. Goods placed under customs procedure of release for domestic consumption, are considered to be conditionally released prior to the termination of the obligation to pay the outstanding amounts of customs duties and taxes, unless otherwise stipulated by the legislation states - members of the customs union.
After the termination of the obligation to pay the outstanding amounts of customs duties, taxes or have other circumstances stipulated by international agreements and (or) the law states - members of a customs union, conditionally released goods shall acquire the status of the goods the customs union.
Conditionally released goods in respect of which the obligation to pay customs duties, taxes, stop payment (penalty) of customs duties and taxes shall not be submitted for placement under the customs procedure of release for domestic consumption. Order of payment of customs duties and taxes in this case determined by the laws of States - members of the customs union.
5. Legislation states - members of a customs union may establish other cases and the procedure for allocation of goods to the conditionally released.
A r t i c l e 201.
The refusal to release the goods
1. Failure to comply with conditions of release of goods, stipulated in paragraph 1 of Article 195 of this Code, as well as in the cases referred to in paragraph 2 of this Article, the customs authority not later than the expiration of the release of goods fails to release the goods in writing listing all the reasons which have led to such failure, and recommendations for their elimination.
The order of registration refusal to release the goods is determined by the Commission of the customs union.
2. The customs authority shall refuse to release the goods, if the customs control of goods by customs authorities revealed violations of customs laws and customs union, except if:
the violations that are not cause for an administrative or criminal proceedings have been removed;
the violations removed, and the declared goods are not removed or they are not sequestered in accordance with the laws of the States - Members of the customs union.