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 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.