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 36. << >> Chapter 38. C H A P T E R 37. "The customs procedure for temporary admission (admission)
A r t i c l e 277.
Contents of the customs procedures for temporary admission (admission)
Temporary admission (admission) - the customs procedure under which foreign goods are used within a specified period in the customs territory of the customs union with the conditional release, fully or partially from payment of import duties and taxes and applying non-tariff regulation, followed by placement under the customs procedure re-export.
A r t i c l e 278.
Terms of placing goods under the customs procedure for temporary admission (admission)
1. Placement of goods under the customs procedure for temporary admission (admission) is permitted, subject to the possibility of identifying the goods placed under the customs procedure, during their subsequent customs declaration in order to complete the customs procedures for temporary admission (admission).
Identification of goods is not required in cases where, in accordance with international treaties of the States - Members of a customs union may be replaced temporarily imported goods.
2. Not be placed under the customs procedure for temporary admission (admission):
1) Food, beverages, including alcohol, tobacco and tobacco products, raw materials and semi-finished products, consumables and samples, except in cases of importation of a single specimen in the advertising and (or) for demonstration purposes or as exhibits or industrial designs;
2) waste, including industrial;
3) prohibited goods imported into the customs territory of the customs union.
3. Under the customs procedure for temporary admission (admission) may be placed in foreign goods previously placed under other customs procedures, subject to the requirements and conditions stipulated by this Code.
A r t i c l e 279.
Restrictions on use and disposal of temporarily imported goods
1. Goods placed under customs procedure of temporary importation (tolerance) (hereinafter - the temporarily imported goods) shall remain unchanged, except for changes due to normal wear or natural loss under normal conditions of haulage (transportation), storage and (or) use (operation) .
Permitted the commission of the operations necessary to ensure their safety, including maintenance operations (except for major repairs and upgrades), maintenance and other operations necessary to maintain the goods in good condition, subject to identification of goods by customs authorities in their re-export.
2. Temporarily imported goods must be in actual possession and use of the declarant.
3. Allowed the transfer of the declarant of the temporarily imported goods in the possession and use of another person:
1) for purposes of maintenance, repair (except for major repair and (or) upgrading), storage, transportation and other purposes in the cases determined by law and (or) international treaties of the States - Members of the customs union - without permission customs authority;
2) in other cases - with the permission of the customs authority.
4. In order to obtain the permission of customs authority for the transfer of temporarily imported goods in the possession and enjoyment of other persons the declarant of the goods submits to the customs authority, which make their placement under the customs procedure, a written declaration stating therein the reasons for the transfer of temporarily imported goods to another person and information about that person.
Transfer of temporarily imported goods in the possession and enjoyment of other persons shall not relieve the declarant of the customs procedure for temporary admission (admission) from compliance with the requirements and conditions prescribed by this chapter, and shall not suspend or extend the period of temporary importation.
5. You can use the temporarily imported goods, is a vehicle outside the customs territory of the customs union as a vehicle of international transport in order established by Chapter 48 of this Code.
A r t i c l e 280.
Period of temporary importation of goods
1. Period of temporary importation of goods is established by customs authorities on the basis of statements of the declarant upon the objectives and circumstances of such import and can not exceed 2 (two) years from the date of placement of goods under the customs procedure of temporary importation, except in cases stipulated by this article.
On a written statement declaring the period of temporary importation of goods can be extended by the customs authority within the period specified in the first part of this paragraph, or a time period determined in accordance with paragraph 2 of this article.
2. For certain categories of goods, depending on the purpose of their importation into the customs territory of the customs union may be installed in accordance with the laws of - members of a customs union shorter or longer periods of temporary import, than the period specified in the first subparagraph of paragraph 1 of this article.
3. After repeated placement of goods under the customs procedure of temporary admission (admission), including when the declarants of customs procedures are the different faces, the total period of temporary importation shall not exceed the period specified in the first part of paragraph 1 of this article or period determined in accordance with paragraph 2 of this article.
A r t i c l e 281.
Completion and Suspension of customs procedures for temporary admission (admission)
1. The customs procedures for temporary admission (admission) is completed before the expiration of the temporary importation of temporarily imported goods under the customs procedure for re-export to the procedure and conditions prescribed by this Code.
The customs procedures for temporary admission (admission) can be completed before the expiration of the temporary importation of temporarily imported goods under another customs procedure, except for the customs procedure of customs transit, on the terms and conditions stipulated by this Code.
2. Before the expiration of the temporary importation to the customs procedures for temporary admission (admission) may be suspended in case of placing of temporarily imported goods under the customs procedure of customs warehouse. The order of suspension and resumption of customs procedures for temporary admission (admission) is determined by the Commission of the customs union.
3. Temporarily imported goods may be placed under the customs procedure for re-export, or under another customs procedure with one or more parties.
A r t i c l e 282.
Full conditional and partial conditional exemption from customs duties and taxes
1. The list of goods temporarily imported with full conditional exemption from customs duties and taxes, as well as conditions of such exemption, including its limits, determined in accordance with international agreements of - members of the customs union (or) the decisions of the Customs Union Commission.
2. Temporarily imported goods with complete conditional exemption from customs duties and taxes are used within the State - a member of the Customs Union, customs authorities of which the goods are placed under the customs procedure for temporary admission (admission), unless otherwise decided by the Commission of the customs union.
3. In relation to goods which have not been granted full conditional exemption from customs duties and taxes, as well as non-compliance with the conditions of complete conditional exemption from customs duties and taxes imposed in accordance with paragraph 1 of this Article shall apply partial conditional exemption from import duties and taxes.
In case of partial conditional exemption from customs duties and taxes for each full or partial calendar month of the goods in the customs territory of the customs union shall be paid 3 (three) percent of the amount of import duties and taxes that would have been payable if the goods were placed under the customs procedure of release for internal consumption on the day of registration of customs declaration, filed for placing such goods under the customs procedure for temporary admission (admission).
4. In case of partial conditional exemption from customs duties and taxes amount of import duties and taxes payable when goods are placed under the customs procedure of temporary importation (tolerance) for the entire set period of validity of the customs procedure or periodically at the option of the declarant, but not less than once a 3 (three) months. Periodicity of payment of import duties and taxes shall be determined by the declarant with the consent of the customs authority.
5. The total amount of customs duties and taxes levied on the Temporary Importation with partial conditional exemption from customs duties and taxes should not exceed the amount of import duties and taxes that would be payable if the goods were placed under the customs procedure of release for internal consumption on the day of registration of customs declaration, filed for placing such goods under the customs procedure for temporary admission (admission), without regard to exemptions from payment of import duties and taxes.
6. At the completion of customs procedures for temporary admission (admission) in accordance with paragraph 1 of Article 281 of this Code, the amount of customs duties and taxes paid for partial conditional exemption from import duties and taxes, return (offset) are not subject.
A r t i c l e 283.
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 temporary admission (admission)
1. The obligation to pay import duties and taxes on goods placed under customs procedure of temporary admission (admission), there is a declarant with the registration of the customs authorities the customs declaration.
2. The obligation to pay import duties and taxes on goods being placed (placed) under the customs procedure of temporary importation (tolerance), stop by the declarant:
1) at the completion of customs procedures for temporary admission (admission) in accordance with paragraph 1 of Article 281 of this Code, unless at the time of the procedure due for payment of import customs duties and taxes;
2) in cases specified by paragraph 2 of Article 80 of this Code.
3. Import duties and taxes in partial conditional exemption from import duties and taxes payable on the following dates:
1) before release of goods under the customs procedure for temporary admission (admission) when paying the entire amount of import duties and taxes payable for a specified period of temporary importation, or the payment of the first part of the amount of import duties and taxes payable, if the periodicity such payment;
2) before the start of the period for which is made for payment of import customs duties and taxes, if the periodicity of such payment;
3) in respect of goods placed under the customs procedure for temporary admission (admission) with exemptions from payment of import duties and taxes associated with restrictions on use and (or) disposal of these products:
in case of failure to use such incentives - to make changes in the customs declaration, under which goods are placed under the customs procedure for temporary admission (admission), in part out of the use of benefits;
in the case of dealing with the goods in violation of restrictions on the use and (or) disposal of these products installed in connection with the use of such benefits - the first day of commission of such acts, and if that date is not set - the day of registration by the customs authorities the customs declaration according to which the goods are placed under the customs procedure for temporary admission (admission);
4) In case of violation of the conditions under which goods are placed under the customs procedure for temporary admission (admission) with complete conditional exemption from customs duties and taxes - on the day of registration by the customs authorities of customs declarations according to which the goods are placed under the customs procedure of temporary admission (admission).
4. The date for payment of import customs duties and taxes in respect of goods placed under customs procedure of temporary importation of complete conditional or partial conditional exemption from customs duties and taxes shall be considered:
1) the transfer of temporarily imported goods to other persons without permission of customs bodies - the day of transfer, 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 temporary exportation (tolerance);
2) the loss of temporarily imported goods during the period of temporary importation of goods, established by the customs authority, 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 - the day of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure of temporary exportation (tolerance);
3) for non-discharge of customs procedures for temporary admission (admission) in accordance with paragraph 1 of Article 281 of this Code - the day of expiration of the temporary admission of goods.
5. Import duties and taxes in the cases stipulated by paragraph 4 of this Article shall be payable in the amount corresponding to the amount of import duties and taxes that would be payable at the premises of such goods under the customs procedure of release for domestic consumption, without regard to tariff preferences and exemptions from payment of customs duties and taxes, calculated on the date of registration by the customs authorities the customs declaration, under which goods are placed under the customs procedure for temporary admission (admission), less the amount of customs duties and taxes paid under a partial exemption from customs duties and taxes.
A r t i c l e 284.
Features of the premises of the temporarily imported goods under the customs procedure of release for domestic consumption
1. When temporarily imported goods under the customs procedure of release for domestic consumption rates of import customs duties, taxes 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 of temporary admission (admission).
2. When placed under the customs procedure of release for domestic consumption after the customs procedures for temporary admission (admission) of goods in respect of which the declarant the customs procedure of release for domestic consumption in the customs procedure of temporary importation (tolerance) to pay customs duties, taxes, the partial conditional exemption from customs duties, taxes, import duties and taxes paid in the amount of the difference calculated the amount of customs duties and taxes payable when placed under the customs procedure of release for domestic consumption, and customs duties and taxes paid in accordance with the customs procedure for temporary admission (admission).
The provisions of part one of this paragraph shall also apply if, prior to placing the goods specified in the first part of this paragraph, under the customs procedure of release for domestic consumption the goods were placed under the customs procedure (s) of the customs warehouse, temporary admission (admission) or placed in temporary storage.
3. Since the amounts of import customs duties and taxes payable when goods are placed under the customs procedure of release for domestic consumption in accordance with paragraph 2 of this article shall pay interest, as if in respect of these amounts were given deferred (installment) payment thereof for the period from the date of registration of the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for temporary admission (admission) until the date of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure of release for domestic consumption, calculated in the manner prescribed by the legislation of States - members of a customs union .