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 34. << >> Chapter 36. C H A P T E R 35. "The customs procedure for processing outside the customs territory"
A r t i c l e 252.
Content of customs procedures for processing outside the customs territory
1. Processing outside the customs territory - a procedure in which the goods are exported from the customs union customs territory of the customs union with the aim of processing operations outside the customs territory of the customs union in a timely manner with complete conditional exemption from export duties and without non-tariff regulation, followed by importation of refined products into the customs territory of the customs union.
2. Goods placed under the customs procedure for processing outside the customs territory and actually exported from the customs territory of the customs union shall lose the status of the goods the customs union.
A r t i c l e 253.
Terms of placing goods under the customs procedure for processing outside the customs territory
1. Placement of goods under the customs procedure for processing outside the customs territory shall be allowed provided that:
1) providing a document on the conditions of processing of goods outside the customs territory, issued by the competent authority of the State - a member of the customs union and containing information specified in article 257 of this Code.
If the purpose of placing the goods under the customs procedure for processing outside the customs territory is to repair them, as the document referred to in the first part of this subparagraph may be used in customs declaration;
2) the possibility of identifying the goods of the customs union in the products of their processing by customs authorities, except the replacement of refined products by foreign goods in accordance with Article 256 of this Code.
2. Commission of the customs union has the right to determine the list of goods prohibited from being placed under the customs procedure for processing outside the customs territory.
3. Goods placed under customs procedure of release for domestic consumption with the provision of exemptions from payment of customs duties and taxes associated with restrictions on use and (or) disposal of the goods may be placed under the customs procedure for processing outside the customs territory to carry out operations on their repair.
A r t i c l e 254.
Processing operations outside the customs territory
Transaction processing products in the customs procedure for processing outside the customs territory shall include:
1) refining or processing of goods, where goods lose their individual characteristics;
2) manufacture of goods, including installation, assembly, disassembly and adjustment;
3) repair of the goods, including restoration, replacement of parts.
A r t i c l e 255.
Identification of the goods of the customs union in the processed products
In order to identify the goods of the customs union in the products of their processing can be used the following methods:
1) affixing the declarant, a person engaged in processing, or officials of customs bodies of seals, stamps, digital and other markings on the original goods of the customs union;
2) a detailed description, photograph, image in the scale of goods the customs union;
3) comparison of pre-selected samples, samples of goods of the customs union and their products;
4) use existing labeling, including in the form of serial numbers.
5) other methods that can be applied depending on the nature of the goods and the goods processing operations, including the study presented detailed information about using the goods of the customs union in the process of transaction processing products, as well as the production technology of processed products.
A r t i c l e 256.
The processing of goods outside the customs territory
1. The processing of goods outside the customs territory may not exceed 2 (two) years.
During the processing of goods from the day they were placed under the customs procedure for processing outside the customs territory and the customs declaration of goods in separate batches (multiple parties) - the date of placement under the customs procedure that the first consignment.
2. The processing of goods outside the customs territory includes:
1) the duration of the production process for processing;
2) the time required for the actual import of processed products and their placement under the customs procedures, finishing the customs procedures for processing outside the customs territory.
3. Duration of processing of goods outside the customs territory may be extended within the period specified in paragraph 1 of this article.
4. The procedure for establishing and extending the processing of goods outside the customs territory determined by the laws of States - members of the customs union.
A r t i c l e 257.
Document on the conditions of processing of goods outside the customs territory
1. Document on the conditions of processing of goods outside the customs territory, issued by the competent authority of the State - a member of the customs union may receive any entity of the State - a member of the Customs Union, the territory of which issued the document.
2. Document on the conditions of processing of goods outside the customs territory shall contain the following information (about):
1) the person who issued the document;
2) the person (s) which (who) is (are) directly to carry out processing operations;
3) the name, classification of goods of the customs union and their products according to the Commodity nomenclature of foreign economic activity, their quantity and value;
4) documents confirming the commission of foreign trade transactions or other documents confirming the ownership, use and (or) disposal of goods not in the foreign trade transactions;
5) rules out products;
6) processing operations, products, ways in which they occurred;
7) how to identify the goods;
8) the processing of goods outside the customs territory;
9) replacement of refined products by foreign goods, if such substitution is permitted;
10) Customs Authority (Customs), in which (are) expected to place the goods under the customs procedure for processing outside the customs territory and the completion of customs procedures.
3. Document on the conditions of processing of goods outside the customs territory, except for information required by paragraph 2 of this article may contain other information, if it is established law of the - members of the customs union.
4. Form and procedure for issuing a document on the conditions of processing of goods outside the customs territory, making any alterations or additions, as well as its revocation (cancellation) is determined by the laws of the States - Members of the customs union.
5. Release of the goods of the customs union in accordance with the customs procedure for processing outside the customs territory by a customs authority of the State - a member of the customs union, the authorized body which issued the document on the conditions of processing of goods outside the customs territory.
A r t i c l e 258.
Norms of output of refined products outside the customs territory
1. Under normal output of refined products is the amount or percentage of processed products, formed as a result of processing a certain amount of goods the customs union.
2. If the transaction processing outside the customs territory are made in relation to goods whose characteristics remain practically constant, usually carried out in accordance with clearly defined technical requirements and lead to the refined products of consistent quality, the competent authorities of the States - Members of the customs union may set out the standard norms of refined products .
A r t i c l e 259.
Replacement of refined products by foreign goods
1. With the permission of the customs authority may be replaced with processed products with foreign goods, which by their description, quality and technical characteristics are identical with the by-products, in case of processing operations is a warranty repair, as well as the movement of goods through pipelines.
2. If replacement-products equivalent foreign goods allowed the import of foreign goods is allowed to export outside the customs territory of the customs union customs union goods. The order of this change is determined by the laws of the States - Members of the customs union.
A r t i c l e 260.
Completion of the customs procedure for processing outside the customs territory
1. The customs procedures for processing outside the customs area is completed before the expiration of the processing of goods by placing food processing under customs procedures, re-import or release for domestic consumption in order and on conditions prescribed by this Code.
The customs procedures for processing outside the customs territory may be completed before the expiration of the processing of goods by placing the goods have not undergone operations for processing under customs procedures, re-import or export in order and on conditions prescribed by this Code.
Customs procedure for processing outside the customs territory can not be completed customs procedure for export, unless the law states - members of a customs union, goods placed under the customs procedure for processing outside the customs territory, and (or) processed products are subject to mandatory return to the State - a member of the customs union.
2. Processed products can be placed under the customs procedure of re-importation and release for domestic consumption to one or more parties (sending).
A r t i c l e 261.
Origin and termination of the obligation to pay export duties and their term of payment in respect of goods placed (placed) under the customs procedure for processing outside the customs territory
1. The obligation to pay export duties in respect of goods placed under the customs procedure for processing outside the customs territory, there is a declarant with the registration of the customs authorities the customs declaration.
2. The obligation to pay export duties in respect of goods placed (placed) under the customs procedure for processing outside the customs territory, stop by the declarant:
1) at the completion of customs procedures for processing outside the customs territory before the expiry of the processing of goods in accordance with paragraph 1 of Article 260 of this Code, unless at the time of the procedure due for payment of export customs duties;
2) In the cases referred to in paragraph 2 of Article 80 of this Code.
3. The date for payment of export customs duties shall be:
1) the transfer of goods who is not a person who directly performs processing operations without the permission of customs authorities - the day of transfer of goods, and if that date is not set - the day of detection by customs authorities of the transfer of goods;
2) the loss of goods before expiration of the processing of goods, except for destruction (irretrievable loss) due to accident or force majeure or natural loss under normal conditions of haulage (transportation) and storage - the day the goods were lost, and if that date is not set - date detection by Customs authorities that the goods were lost;
3) for non-discharge of the customs procedure for processing outside the customs territory before the expiry of the processing of goods in accordance with paragraph 1 of Article 260 of this Code - the expiry date for processing.
4. Export customs duties payable in the amount corresponding to the amounts of export duties, which would be payable if the goods are placed under the customs procedure for exports, calculated on the date of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for processing outside the customs territory.
A r t i c l e 262.
Features of the premises of refined products under the customs procedure of release for domestic consumption
When placing the food processing under customs procedure of release for domestic consumption, import customs duties and taxes paid in the following order:
1) the sum payable import duties determined on the basis of the cost of operations for processing.
If the cost of processing operations to install is not possible, it is defined as the difference between the customs value of processed products and the customs value of goods placed under the customs procedure for processing outside the customs territory, as if these goods were exported from the customs territory of the customs union in the day of placing food processing under customs procedure of release for domestic consumption.
If the products of processing specific rates of import customs duties, the amount payable import duties determined as the sum of customs duties, calculated on the specific rates for processed products, the ratio of the cost of processing operations of the customs value of processed products, as if the products treatment were placed under the customs procedure of release for domestic consumption;
2) the amount payable VAT is determined on the basis of the cost of goods processing operations, which in the absence of documents confirming the value of these operations can be defined as the difference between the customs value of processed products and the customs value of goods exported for processing;
3) The amount of excise taxes on refined products to be paid in full, except when the goods processing operations is the repair of the exported goods.
A r t i c l e 263.
Features of the premises of the goods placed under the customs procedure for processing outside the customs territory under the customs procedure for export
1. When placing the goods placed under the customs procedure for processing outside the customs territory under the customs procedure of export customs value of goods and (or) physical characteristics of in-kind (number, mass, volume or other characteristics), rates of export customs duties and exchange rates established in accordance with the laws of the State - a member of the customs union will be determined on the day of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for processing outside the customs territory.
2. Since the amounts of export customs duties paid on the premises of the goods placed under the customs procedure for processing outside the customs territory under the customs procedure for export shall pay interest, as if in respect of these amounts had been granted a deferment of their payment from the date of registration of the customs authorities of the Customs declaration lodged for placement of goods under the customs procedure for processing outside the customs territory, calculated in the manner prescribed by the laws of the - members of the customs union.