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)
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.