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 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.