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 35. << >> Chapter 37. C H A P T E R 36. "Customs procedure for processing for domestic consumption
A r t i c l e 264.
Content of customs procedures for processing for domestic consumption
Processing for domestic consumption - the customs procedure under which foreign goods are used to perform processing operations in the customs territory of the customs union in a timely manner without payment of import duties, applying the prohibitions and restrictions, and restrictions in connection with the use of special protective, antidumping and countervailing measures, subject to subsequent premises of refined products under the customs procedure of release for domestic consumption with the payment of import duties at the rates applicable to processed products.
A r t i c l e 265.
Terms of placing goods under the customs procedure for processing for domestic consumption
1. Processing for domestic consumption is allowed in respect of products listed by the Commission of the customs union (or) the law states - members of the customs union.
2. Placement of goods under the customs procedure for processing for domestic consumption is permitted provided:
1) providing a document on conditions of processing of goods for domestic consumption, issued by the competent authority of the State - a member of the customs union and containing information specified in Article 269 of this Code;
2) the possibility of identification of foreign goods in the processed products by customs authorities;
3) if the amount of import duties payable in respect of processed products is less than those which would be payable on the day of placement of foreign goods under the customs procedure for processing for domestic consumption, if they were placed under the customs procedure of release for domestic consumption;
4) by-products can not be restored to their original state cost-effective manner.
3. Goods placed under the customs procedure for processing for domestic consumption, retain the status of foreign goods, and goods received as a result of goods processing operations, acquire the status of foreign goods.
4. Under the customs procedure for processing for domestic consumption may be placed in foreign goods previously placed under the customs procedures, subject to the requirements and conditions stipulated by this Code.
A r t i c l e 266.
Processing operations for domestic consumption
1. Transaction processing products in the customs procedure of processing for domestic consumption include:
1) refining or processing of goods under which foreign goods lose their individual characteristics;
2) manufacture of goods, including installation, assembly, disassembly and adjustment.
2. The operations for processing of goods does not include:
1) operations to ensure the safety of goods in preparation for their sale and transportation;
2) breeding, growing and fattening of animals, birds, fish, and the cultivation of crustaceans and molluscs;
3) growing trees and plants;
4) Copying and reproduction of information, audio and video on any kinds of media.
A r t i c l e 267.
Identification of Foreign Goods in Processed Products
In order to identify foreign goods in the processed products 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 foreign goods;
2) a detailed description, photograph, image scale of foreign goods;
3) comparison of pre-selected samples, samples of foreign goods and 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 on the use of foreign goods in the process of transaction processing products, as well as the production technology products of processing or by implementation of customs control at the time of transaction processing products.
A r t i c l e 268.
The processing of goods for domestic consumption
1. The processing of goods for domestic consumption can not exceed 1 (one) year.
During the processing of goods from the day they were placed under the customs procedure for processing for domestic consumption, and the customs declaration of goods in separate batches (multiple parties) - the date of placement under the customs procedure that the first consignment.
Commission's decision of the customs union for individual product categories can be determined by a longer period of processing of goods for domestic consumption.
2. The processing of goods for domestic consumption include:
1) the duration of the production process for processing;
2) the time necessary to put food processing under customs procedure of release for domestic consumption.
3. Duration of processing of goods for domestic consumption could be extended within the period specified in paragraph 1 of this article.
4. The procedure for establishing and extending the processing of goods for domestic consumption is determined by the laws of the - members of the customs union.
A r t i c l e 269.
Document on the conditions of processing of goods for domestic consumption
1. Document on the conditions of processing of goods for domestic consumption, 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, on whose territory the permit is issued, including those not directly exercising transaction processing products.
2. Document on the conditions of processing of goods for domestic consumption should contain (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 foreign goods and products in accordance with the Commodity nomenclature of foreign economic activity, their quantity and value;
4) documents confirming the commission of foreign trade transactions, for 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 name, classification of residues and wastes in accordance with the Commodity nomenclature of foreign economic activity, their quantity and value;
9) the processing of goods for domestic consumption;
10) the possibility of further commercial use of waste;
11) Customs Authority (Customs), in which (are) expected to place the goods under the customs procedure for processing for domestic consumption and the completion of customs procedures.
3. Document on the conditions of processing of goods for domestic consumption may also 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 for domestic consumption, making any alterations or additions, as well as its revocation (cancellation) by the law of the States - Members of the customs union.
5. Release of foreign goods in accordance with the customs procedure for processing of goods for domestic consumption 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 for domestic consumption.
A r t i c l e 270.
Norms of output of refined products for domestic consumption
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 foreign goods.
2. If the transaction processing for domestic consumption 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 271.
Waste generated from processing of goods for domestic consumption, and production losses
1. Waste generated from processing of foreign goods for domestic consumption, before the expiry of processing shall be placed under another customs procedure, except when these wastes are recycled in the state, not suitable for further commercial use.
2. For customs purposes, these wastes are considered as goods imported into the customs territory of the customs union in this state.
3. Production losses generated and (or) are lost as a result of processing operations, shall not be placed under another customs procedure.
A r t i c l e 272.
Remains of the goods placed under the customs procedure for processing for domestic consumption
Residues of products formed as a result of processing operations for domestic consumption in accordance with output up to expiry of the processing shall be placed under another customs procedure.
A r t i c l e 273.
Completion of the customs procedures for processing for domestic consumption
The customs procedures for processing for domestic consumption is completed before the expiration of the processing of goods by placing food processing under customs procedure of release for domestic consumption in the manner and conditions stipulated by this Code.
In this case, in respect of processed products non-tariff measures are not applied.
A r t i c l e 274.
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 for processing for domestic consumption
1. The obligation to pay import duties and taxes on goods placed under the customs procedure for processing for domestic consumption, there is a declarant with the registration of the customs authorities the customs declaration.
2. The obligation to pay taxes in respect of goods placed under the customs procedure for processing for domestic consumption, stop by the declarant in the cases referred to in paragraph 2 of Article 80 of this Code.
3. The obligation to pay import duties on goods placed (placed) under the customs procedure for processing for domestic consumption, stop by the declarant:
1) at the completion of customs procedures for processing for domestic consumption prior to the expiration processing of goods in accordance with paragraph 1 of Article 268 of this Code, unless at the time of the procedure due for payment of import customs duties;
2) In the cases referred to in paragraph 2 of Article 80 of this Code.
4. Taxes on foreign goods is payable before release of goods under the customs procedure of processing for domestic consumption.
5. The date for payment of import customs duties shall be:
1) the transfer of foreign goods to a non-entity, which issued the document on the processing conditions on the customs territory, and (or) a person who directly performs processing operations without the permission of customs authorities - the day of the transfer of goods, and if that day is not set - the day of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for processing for domestic consumption;
2) the loss of foreign goods before the 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 - day of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for processing for domestic consumption;
3) for non-discharge of the customs procedure of processing for home consumption before the end of processing of goods in accordance with paragraph 1 of Article 268 of this Code - the expiry date for processing.
6. Import duties in the cases referred to in paragraph 5 of this Article shall be payable in the amount corresponding to the amount of import duties, which would be payable at the premises of foreign goods under the customs procedure of release for domestic consumption, calculated on the date of registration by the customs authorities the customs declaration, filed for placing goods under the customs procedure for processing for domestic consumption.
A r t i c l e 275.
Features of the premises of refined products under the customs procedure of release for domestic consumption at the end of customs procedures for processing for domestic consumption
1. In order to develop industries of State - Members of a customs union and promote import substitution in the territories of States - members of a customs union investment goods Commission of the customs union has the right to determine certain types of goods and (or) by-products, if for purposes of import duties on processed products may apply the customs value and (or) physical characteristics of in-kind (number, mass, volume or other characteristics), defined on the day of registration by the customs authorities of the Customs declaration lodged for the placing of such goods under the customs procedure for processing for domestic consumption.
2. With regard to processed products, the rates of import customs duties on the country of origin of goods placed under the customs procedure for processing for domestic consumption. When used in the processing of foreign goods originating from different countries, the application of import duties is carried out with the following features:
1) If as a result of treatment has changed the classification code of goods on the Commodity nomenclature of foreign economic activity at any of the first four digits are processed products, the rates of customs duties as to goods imported from countries that are granted in the trade and political relations between most favored nation ;
2) in other cases, the rates of customs duties in the country of origin of foreign goods, the customs value of which is the greatest.
A r t i c l e 276.
Features of the premises of foreign goods have not undergone operations for processing under customs procedure of release for domestic consumption at the end of customs procedures for processing for domestic consumption
1. When placing the foreign goods have not undergone operations for processing under customs procedure of release for domestic consumption prior to the expiration of processing of goods import 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 the customs declaration , filed for placing foreign goods under the customs procedure for processing for domestic consumption.
2. Since the amounts of import duties paid on the premises of foreign goods have not undergone operations for processing under customs procedure of release for domestic consumption, 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 the customs declaration, filed for placing goods under the customs procedure for processing for domestic consumption, calculated in the manner prescribed by the legislation states - members of the customs union.