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)
1. Conditionally released goods are placed under the customs procedure of release for domestic consumption, which enjoy privileges on payment of customs duties and taxes associated with restrictions on use and (or) disposal of goods.
2. Conditionally released goods are used only for purposes that are appropriate representations of benefits.
3. Conditionally released goods have the status of foreign goods and are subject to customs control.
4. Goods placed under customs procedure of release for domestic consumption, are considered to be conditionally released prior to the termination of the obligation to pay the outstanding amounts of customs duties and taxes, unless otherwise stipulated by the legislation states - members of the customs union.
After the termination of the obligation to pay the outstanding amounts of customs duties, taxes or have other circumstances stipulated by international agreements and (or) the law states - members of a customs union, conditionally released goods shall acquire the status of the goods the customs union.
Conditionally released goods in respect of which the obligation to pay customs duties, taxes, stop payment (penalty) of customs duties and taxes shall not be submitted for placement under the customs procedure of release for domestic consumption. Order of payment of customs duties and taxes in this case determined by the laws of States - members of the customs union.
5. Legislation states - members of a customs union may establish other cases and the procedure for allocation of goods to the conditionally released.