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 37. << >> Chapter 39. C H A P T E R 38. "The customs procedure of temporary exportation"
A r t i c l e 285.
Contents of the customs procedure of temporary exportation
Temporary export - customs procedure under which goods are exported and the customs union are used within a specified period outside the customs territory of the customs union, with full exemption from payment of export customs duties and without non-tariff regulation, followed by placement under the customs procedure for re-importation.
Goods placed under the customs procedure for temporary export and actually exported from the customs territory of the customs union shall lose the status of the goods the customs union.
A r t i c l e 286.
Terms of placing goods under the customs procedure of temporary exportation
1. Placement of goods under the customs procedure of temporary exportation is allowed provided the possibility of identifying the goods placed under the customs procedure, with subsequent completion of the customs procedure of temporary exportation.
Identification of goods is not required in cases where, in accordance with international agreements of - members of a customs union may be replaced temporarily exported goods.
2. Not be placed under the customs procedure of temporary exportation:
1) Food, beverages, including alcohol, tobacco and tobacco products, raw materials and semi-finished products, consumables and sample, except their removal in single copies for advertising and (or) for demonstration purposes or as exhibits or industrial designs;
2) waste, including industrial;
3) goods prohibited to be exported outside the customs territory of the customs union.
A r t i c l e 287.
Restrictions on the use and disposal of temporarily exported goods
1. Temporarily exported 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).
2. 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-importation.
A r t i c l e 288.
Period of temporary export goods
1. Period of temporary export goods shall be determined by customs authorities on the basis of statements of the declarant upon the objectives and circumstances of such removal, except as provided for in paragraph 2 of this article.
On a written statement declaring the period of temporary export goods may be extended by customs authorities with regard to paragraphs 2 and 3 of this article.
2. For certain categories of goods, depending on the purpose of export outside the customs territory of the customs union law states - members of the customs union may set deadlines for the temporary export of such goods.
3. In the case of a transfer to a foreign person of ownership of the temporarily exported goods, for which laws of the State - a member of the customs union is not bound by established their return to the territory of that State, the period of temporary export of these goods is not subject to renewal, and these goods shall be placed under the customs procedure for export taking into account the second paragraph of paragraph 1 of Article 243 of this Code.
A r t i c l e 289.
Completion of the customs procedure of temporary exportation
1. The customs procedure of temporary exportation is completed before the expiration of the temporary removal of the premises temporarily exported goods under the customs procedure for re-importation in order and on conditions prescribed by this Code.
The customs procedures for temporary export may be completed before the expiry of the temporary export premises temporarily exported goods under the customs procedures, export processing outside the customs territory, or temporary export without actually bringing them to the customs authority in the manner and conditions stipulated by this Code, except if in accordance with the laws of - members of a customs union temporarily exported goods are subject to mandatory re-importation into the customs territory of the customs union.
2. Temporarily exported goods may be placed under the customs procedure for re-importation or under another customs procedure with one or more parties.
A r t i c l e 290.
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 of temporary exportation
1. The obligation to pay export duties in respect of goods placed under customs procedure of temporary exportation, 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 of temporary exportation, stop by the declarant:
1) at the completion of customs procedures for temporary export in accordance with paragraph 1 of Article 289 of this Code;
2) In the cases referred to in paragraph 2 of Article 80 of this Code.
3. When non-discharge of the customs procedure of temporary exportation to the expiration of the temporary export in accordance with paragraph 1 of Article 289 of this Code, except for destruction (irretrievable loss) due to accident or force majeure or as a result of natural loss under normal conditions of haulage (transportation) and storage, use (operation), period of payment of export customs duties shall be the date the expiry of the customs authorities of the period of temporary export.
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 of temporary exportation.
A r t i c l e 291.
Features of the premises temporarily exported goods under the customs procedure for export
1. When placing the temporary exported goods under the customs procedure of export customs value of goods and (or) their physical characteristics in physical terms (quantity, weight, volume or other characteristics), the rates of export customs duties and exchange rates established in accordance with the laws of the State - a member of the customs Union, determined on the date of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for export.
2. Since the amounts of import customs duties paid when goods are placed under the customs procedure for export 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 of the Customs declaration lodged for placing goods under the customs procedure of temporary exportation, were numbered in accordance with the legislation states - members of the customs union.