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 40. << >> Chapter 42. C H A P T E R 41. "The customs procedure of free trade"
A r t i c l e 302.
Contents of free trade customs procedure
Free trade - the customs procedure under which goods are sold at retail in duty free shops to individuals leaving the customs territory of the customs union, without payment of customs duties and taxes and applying non-tariff regulation.
A r t i c l e 303.
Terms of placing goods under the customs procedure for duty-free shopping
1. Under the customs procedure of free trade can be placed any goods except for prohibited goods for import into the customs territory of the customs union, exported outside the customs territory of the customs union, as well as prohibited goods circulation on the territory of States - members of the customs union.
Commission of the customs union may be established list of other goods that can not be placed under the customs procedure of free trade.
2. Declarant of the goods placed under customs procedure of free trade, can play only the owner of duty-free shop, which will be the realization of these goods.
3. Goods used for the operation of duty-free shop, be placed under the customs procedure of free trade are not subject.
4. Goods of the customs union be placed under the customs procedure of free trade through the customs declaration.
A r t i c l e 304.
Duty Free Shops
1. Method of operating duty free shops, the requirements for their location, equipment arrangement, and the rules of the sale of goods in these shops are determined by the laws of the - members of the customs union.
2. Procedure for accounting and reporting in respect of goods placed under customs procedure of duty-free trade, determined by the laws of States - members of the customs union.
A r t i c l e 305.
Completion of the customs procedure free trade
1. The customs procedures for duty-free trade is completed the sale of goods placed under the customs procedure in retail in duty free shops to individuals leaving the customs territory of the customs union, or placement of goods under certain customs procedures in accordance with this Code.
2. In the event of termination of duty-free shops, goods placed under customs procedure of free trade, shall be placed under another customs procedure within 1 (one) month from the day following the date of termination of the specified store.
If you fail to perform the actions specified in the first part of this clause, the goods detained by customs authorities in accordance with Chapter 21 of this Code.
A r t i c l e 306.
Origin and termination of the obligation to pay import duties and their term of payment for foreign goods placed (placed) under the customs procedure for duty-free shopping
1. The obligation to pay import duties and taxes on foreign goods placed under the customs procedure free trade, there is a declarant with the registration of the customs authorities the customs declaration.
2. The obligation to pay import duties and taxes on foreign goods placed (placed) under the customs procedure for duty-free shopping, stop by the declarant:
1) for the implementation of these products to individuals, leaving the customs territory of the customs union;
2) when placing these goods under another customs procedure;
3) the detention of goods by customs authorities in accordance with Chapter 21 of this Code;
4) in cases specified by paragraph 2 of Article 80 of this Code.
3. The date for payment of import customs duties and taxes shall be considered:
1) for the use and disposal of foreign goods in violation of the requirements and conditions of customs procedures for duty-free shopping - the day of committing acts that violate statutory requirements and conditions, 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 tax-free trade;
2) in case of loss of foreign goods, except for their destruction (irretrievable loss) due to accident or force majeure or as a result of 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 customs authorities the customs declaration, filed for placing goods under the customs procedure of free trade.
4. Import duties and taxes in the cases stipulated in paragraph 3 of this Article shall be payable in the amount corresponding to the amount of import duties and taxes that would be payable when the goods are placed 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 of free trade.