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 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.