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 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.