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 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 .