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 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.