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 41. << >> Chapter 43. C H A P T E R 42. "The customs procedure of destruction"
A r t i c l e 307.
Contents of the customs procedures for the destruction
Destruction - the customs procedure under which foreign goods are destroyed under customs supervision, without payment of import duties and taxes and applying non-tariff regulation.
By destroying or rendering harmless of goods means bringing goods into the state in which they are partially or completely lose their consumer and (or) other properties, and can not be restored to their original state cost-effective manner.
Customs procedure for destruction may also apply to goods that were destroyed and irrevocably lost due to accident or force majeure.
A r t i c l e 308.
Terms of placing goods under the customs procedure for destruction
1. Placement of goods under the customs procedure of destruction is permitted on the basis of the conclusion of the authorized government body, issued in accordance with the laws of - members of a customs union, the possibility of destruction, which specifies the manner and place of destruction.
Conclusion is not required in cases where goods are permanently lost due to accident or force majeure. For placing such goods under the customs procedure for destruction must be presented with documents confirming the irretrievable loss of goods due to accident or force majeure.
2. Under the customs procedure of destruction can not be placed the following product categories:
1) the cultural, archeological, and historical values;
2) plants and animals, relating to species protected under the laws of the States - Members of the customs union (or) international treaties and their parts and derivatives, except in cases when their destruction is required in order to prevent epidemics and epizootics and spread of quarantine facilities;
3) goods taken by the customs authorities as a pledge to end the pledge relations;
4) seized goods or goods that are seized, including non-physical evidence, in accordance with the laws of the States - Members of the customs union;
5) other items listed by the Commission's decision of the customs union.
3. Destruction of goods is not permitted if such destruction:
1) can harm the environment or poses a risk to human life and health;
2) produced by the consumption of goods in accordance with their common purpose;
3) may result in costs for public authorities of the Member States of the customs union.
4. Destruction of goods made by the declarant, the customs procedure of destruction.
5. Destruction of goods within the time frame established by the customs authorities on the basis of the time required for the actual destruction of these goods, method and place of their destruction.
A r t i c l e 309.
Features of customs procedures for the destruction
1. The order of destruction of goods is determined by the laws of the - members of the customs union.
2. Waste generated as a result of destruction of goods, if possible, their continued use should be placed under the relevant customs procedure for the purposes of levying import duties and taxes are treated as foreign goods imported into the customs territory of the customs union in that state.
If the waste generated as a result of the destruction of the goods are in a condition unsuitable for further commercial use in the customs territory of the customs union, and can not be restored to their original state cost-effective manner, they are treated as commodities of the customs union.