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 6. CUSTOMS PROCEDURES Chapter 32. << >> Chapter 34. C H A P T E R 33. "The customs procedure of customs warehouse"
A r t i c l e 229.
Contents of the customs procedure of customs warehouse
Bonded warehouse - customs procedure under which foreign goods are stored under customs control at the customs warehouse within the prescribed period without payment of customs duties and taxes and applying non-tariff regulation.
A r t i c l e 230.
Terms of placing goods under the customs procedure of customs warehouse
1. Under the customs procedure of customs warehouse may be placed any foreign goods, except:
products, expiration date and (or) the implementation of which on the day of customs declaration in accordance with the customs procedure of customs warehouse is less than 180 (one hundred and eighty) calendar days;
items listed by the Commission's decision of the customs union.
2. Under the customs procedure of customs warehouse may be placed goods previously placed under other customs procedures.
3. Under the customs procedure of customs warehouse may be placed foreign goods to the suspension of customs procedures for temporary importation or processing in the customs territory in the cases stipulated by this Code.
4. Be placed under the customs procedure of customs warehouse without the actual placement in a customs warehouse of goods that because of their large size can not be placed in a customs warehouse, if you have the permission of the customs authority in writing.
When placing goods under the customs procedure without their actual location in the bonded warehouse law states - members of the customs union may determine the cases to provide security for payment of customs duties and taxes.
A r t i c l e 231.
Term storage of goods in a customs warehouse
1. Term storage of goods in the bonded warehouse shall not exceed three years from the date of placement of goods under the customs procedure of customs warehouse.
2. Goods with a limited shelf life and (or) implementation, should be placed under another customs procedure, not later than 180 (one hundred eighty) calendar days prior to the expiration of that period.
3. Products, the shelf life of which expired at the customs warehouse, detained by customs authorities in accordance with Chapter 21 of this Code.
4. After repeated placement of goods under the customs procedure of customs warehouse, including when the declarants of the procedure appear to different individuals, the general term storage of goods in the bonded warehouse shall not exceed the term provided for in paragraph 1 of this article.
A r t i c l e 232.
Operations performed with the goods placed under customs procedure of customs warehouse
1. Persons with a mandate in relation to goods or their representatives may make with the goods placed under customs procedure of customs warehouse, the usual operations necessary to ensure their safety, including to inspect and measure goods, move them within the customs warehouse, provided that these operations do not entail a change in the state of commodities, the violation of their packaging and (or) means of identification.
2. With the permission of the customs authority with goods placed under customs procedure of customs warehouse, may be made simple assembly operations, and operations:
Sampling and samples;
preparation of goods for sale and transportation, including the fragmentation of the party, forming, sorting, packaging, repackaging, labeling, steps to improve the presentation.
3. All operations performed with the goods placed under customs procedure of customs warehouse, should not change the characteristics of these goods associated with changes in the classification code of the Commodity Nomenclature for Foreign Economic Affairs.
4. In respect of goods placed under customs procedure of customs warehouse, can be committed transactions involving the transfer of the ownership, use and (or) disposal of these goods.
A r t i c l e 233.
Bonded warehouses and their types
1. Customs warehouse is a specially defined and equipped building, premises, and (or) open space for the storage of goods in accordance with the customs procedure of customs warehouse.
2. Customs warehouses may be open or closed.
Bonded warehouses are warehouses open, if they are available for storage of any goods or use by any persons having authority in relation to the goods.
Bonded warehouses are warehouses closed if they are designed for storing goods of the owner of a bonded warehouse.
Legislation states - members of a customs union can be defined by certain categories of goods that are allowed to be stored in customs warehouses closed.
3. Requirements for the location, arrangement and equipment of customs warehouses and the procedure for their establishment and functioning are determined by the laws of the - members of the customs union.
4. Customs authorities maintain registers of owners of bonded warehouses and provide them with periodic publication, including the use of information technology.
5. Procedure for accounting and reporting in respect of goods placed under customs procedure of customs warehouse and (or) placed in customs warehouses, determined by the laws of State - Members of the customs union.
A r t i c l e 234.
Storage of goods in a customs warehouse
1. Goods that may cause damage to other goods or require special storage conditions should be placed in customs warehouses, equipped in accordance with the conditions of storage of such goods.
2. Be stored in a customs warehouse goods the customs union, placed under the customs procedure for export within six months.
3. In the event of termination of the functioning of the customs warehouse, goods placed under customs procedure of customs warehouse, within sixty (60) calendar days following the date of the decision to cease the functioning of the warehouse must be transferred to another bonded warehouse or placed under another customs procedure in accordance with this Code.
If not made within sixty (60) calendar days of action set forth in the first part of this clause, the goods detained by customs authorities in accordance with Chapter 21 of this Code.
A r t i c l e 235.
Premises under a different customs procedure of goods, dilapidated, damaged or corrupted during storage in a customs warehouse
Goods that have become unusable, corrupted or damaged due to force majeure during the period of storage in a customs warehouse shall be placed under the customs procedure chosen by the declarant, as if they were imported into disrepair, damaged or defective condition.
A r t i c l e 236.
Completion of the customs procedure of customs warehouse
1. The customs procedure of customs warehouse is completed by placing the goods under another customs procedure before the expiration of goods in a customs warehouse.
Goods placed under customs procedure of customs warehouse may be placed under another customs procedure in whole or in part.
2. After placing the goods under another customs procedure the goods shall be removed from the bonded warehouse within 3 (three) working days from the day following the day they were placed under another customs procedure.
A r t i c l e 237.
Origin and termination of the obligation to pay import duties and taxes, and their term of payment in respect of goods placed (placed) under the customs procedure of customs warehouse
1. The obligation to pay import duties and taxes on foreign goods placed under customs procedure of customs warehouse, there is:
1) the declarant - from the time of registration by the customs authorities the customs declaration;
2) the owner of a bonded warehouse - from the time of placement of goods in a customs warehouse.
2. The obligation to pay import duties and taxes on foreign goods placed (placed) under the customs procedure of customs warehouse, be terminated:
1) the declarant - when placing goods in a customs warehouse or when goods are placed under another customs procedure, if the storage of goods carried out not in a customs warehouse;
2) the owner of a bonded warehouse - the issuance of goods from the customs warehouse in connection with placing them under a different customs procedure;
3) the persons referred to in subparagraphs 1) and 2) of this paragraph, - when such goods are detained in accordance with Chapter 21 of this Code, as well as in the cases stipulated by paragraph 2 of Article 80 of this Code.
3. The date for payment of import customs duties and taxes shall be considered:
1) the declarant:
in case of loss of the goods prior to placing them in a customs warehouse, except for destruction (irretrievable loss) due to accident or force majeure or natural loss under normal conditions of carriage (transportation) and storage - the day of such loss, and if that date is not set - date registration of the customs authorities of the Customs declaration lodged for placing goods under the customs procedure of customs warehouse;
in case of loss or transfer to another person prior to placing the goods under another customs procedure, if the storage of goods carried out not in a customs warehouse, except for destruction (irretrievable loss) due to accident or force majeure or natural loss under normal conditions of carriage (transportation) and storage - the day of such loss, and if that date is not set - the day of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure of customs warehouse;
2) the owner of a bonded warehouse:
in case of loss of goods, except for destruction (irretrievable loss) due to accident or force majeure or natural loss under normal conditions of storage - the day the goods were lost, and if that date is not set - the day of placement of goods in customs warehouse;
in the case of delivery of goods from the customs warehouse without presentation in respect of such goods documents confirming their placement under the customs procedure - the day of issue, and if that date is not set - the day of placement of goods in customs warehouse;
4. Import duties and taxes payable in the amount corresponding to the amount of import duties and taxes that would be payable when the goods are placed under the customs procedure of release for domestic consumption, without regard to tariff preferences and exemptions from customs duties and taxes, calculated on the day of registration customs authorities the customs declaration, filed for placing goods under the customs procedure of customs warehouse.
A r t i c l e 238.
Features of the calculation of customs duties and taxes when placing goods under the customs procedure of release for domestic consumption after storage in a customs warehouse
In order to calculate customs duties and taxes in accordance with this Code, after the storage of goods in a customs warehouse when they are placed under the customs procedure of release for internal consumption of the customs value of goods and (or) physical characteristics of in-kind (number, mass, volume or other characteristics ) are determined on the date of registration of the customs authorities of the Customs declaration lodged for placing goods under the customs procedure of release for domestic consumption, as if they had that day were imported into the customs territory of the customs union.