Rusimpex CUSTOMS CODE OF CUSTOMS UNION Rusimpex
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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)

Russian version

CUSTOMS CODE OF CUSTOMS UNION





SECTION 1. KEY PROVISIONS

C H A P T E R 1. "General Provisions"

A r t i c l e 1. . Customs regulation in the customs union
A r t i c l e 2. . The customs territory of the customs union and the customs border
A r t i c l e 3. . Customs legislation Customs Union
A r t i c l e 4. . Key terms used in this Code
A r t i c l e 5. . Procedure for calculating the time limits set by customs laws and customs union
A r t i c l e 6. . Customs authorities and their main task
A r t i c l e 7. . Law-enforcement activity of customs authorities
A r t i c l e 8. . Attitude to information collected by the customs authorities
A r t i c l e 9. . Appeal against actions (inaction) of customs bodies and their officials

C H A P T E R 2. "Information and consultation"

A r t i c l e 10. . To raise awareness of customs laws and customs union
A r t i c l e 11. . Consulting Customs

C H A P T E R 3. "Relations between customs authorities and participants of foreign economic activity and persons working in the field of customs"

A r t i c l e 12. . Customs Representative
A r t i c l e 13. . Terms roster customs representatives
A r t i c l e 14. . Reasons for exclusion from the register of customs representatives
A r t i c l e 15. . The rights of Customs Representative
A r t i c l e 16. . Duties of Customs Representative
A r t i c l e 17. . Responsibility of Customs Representative
A r t i c l e 18. . Customs Carrier
A r t i c l e 19. . Conditions included in the Register of Customs Carriers
A r t i c l e 20. . Reasons for exclusion from the Register of Customs Carriers
A r t i c l e 21. . Duties of a Customs Carrier
A r t i c l e 22. . Responsibility of the customs carrier
A r t i c l e 23. . The owner of a temporary storage warehouse
A r t i c l e 24. . Terms roster of owners of temporary storage
A r t i c l e 25. . Reasons for exclusion from the register of holders of temporary storage
A r t i c l e 26. . Duties of owners of temporary storage
A r t i c l e 27. . Responsibility of the owner of warehouse of temporary storage
A r t i c l e 28. . The owner of customs warehouse
A r t i c l e 29. . Terms roster of owners of bonded warehouses
A r t i c l e 30. . Reasons for exclusion from the register of customs warehouses
A r t i c l e 31. . Duties of the owner of customs warehouse
A r t i c l e 32. . Responsibility of the owner of customs warehouse
A r t i c l e 33. . The owner of a duty free shop
A r t i c l e 34. . Terms roster of owners of duty free shops
A r t i c l e 35. . Reasons for exclusion from the register of holders of duty free shops
A r t i c l e 36. . Responsibilities of the owner of duty-free shop
A r t i c l e 37. . Responsibility of the owner of duty-free shop
A r t i c l e 38. . Authorized Economic Operator
A r t i c l e 39. . Terms of assigning the status of authorized economic operator
A r t i c l e 40. . Register of authorized economic operators
A r t i c l e 41. . Special facilitation provided by an authorized economic operator
A r t i c l e 42. . Presentation of the customs authorities of preliminary information

C H A P T E R 4. "Information Systems and Information Technology"

A r t i c l e 43. . Information systems, information technologies and their software used by customs authorities
A r t i c l e 44. . Information resources of customs authorities
A r t i c l e 45. . Information protection and the rights of actors involved in information processes and information
A r t i c l e 46. . Information exchange of customs authorities

C H A P T E R 5. "Customs Statistics"

A r t i c l e 47. . Customs statistics of external merchandise trade
A r t i c l e 48. . Special Customs Statistics
A r t i c l e 49. . Documents and information used for statistical purposes

C H A P T E R 6. "Unified nomenclature of foreign economic activity. Classification of Goods

A r t i c l e 50. . Unified nomenclature of foreign economic activity
A r t i c l e 51. . Keeping the Commodity Nomenclature of Foreign Trade
A r t i c l e 52. . Classification of goods
A r t i c l e 53. . Procedure for making a preliminary decision
A r t i c l e 54. . Statement on the preliminary decision
A r t i c l e 55. . Timing of decision and the preliminary decision
A r t i c l e 56. . Terminate, modify or revoke a preliminary decision
A r t i c l e 57. . Publicity of initial decision

C H A P T E R 7. Country of Origin "

A r t i c l e 58. . General provisions on the country of origin
A r t i c l e 59. . Confirmation of the country of origin
A r t i c l e 60. . Declaration of origin
A r t i c l e 61. . Certificate of origin
A r t i c l e 62. . Submission of documents certifying the country of origin
A r t i c l e 63. . Additional conditions for placing goods under the customs procedure in determining the country of origin

C H A P T E R 8. "The customs value of goods"

A r t i c l e 64. . General provisions on customs valuation
A r t i c l e 65. . Declaration of customs value of goods
A r t i c l e 66. . Control of the customs value of goods
A r t i c l e 67. . Decisions regarding the customs value of goods
A r t i c l e 68. . Adjustment of the customs value of goods
A r t i c l e 69. . The additional testing

SECTION 2. CUSTOMS PAYMENTS

C H A P T E R 9. "General provisions on customs payments"

A r t i c l e 70. . Customs duties
A r t i c l e 71. . Kinds of the rates of the customs duties
A r t i c l e 72. . Customs duties
A r t i c l e 73. . Prepayments
A r t i c l e 74. . Exemptions from payment of customs duties

C H A P T E R 10. "Calculation of customs duties and taxes"

A r t i c l e 75. . Object of taxation by the customs duties, taxes and base (tax base) for calculation of the customs duties, taxes
A r t i c l e 76. . Calculation of customs duties and taxes
A r t i c l e 77. . Application rates of customs duties and taxes
A r t i c l e 78. . Conversion of foreign currency for purposes of calculating customs duties and taxes
A r t i c l e 79. . Payers of customs duties and taxes
A r t i c l e 80. . Origination and termination of the obligation to pay customs duties and taxes. Cases of non-payment of customs duties and taxes
A r t i c l e 81. . Origin and termination of the obligation to pay customs duties, taxes and terms of payment of the illicit movement of goods across the customs border

C H A P T E R 11. "The terms and procedure for payment of customs duties and taxes"

A r t i c l e 82. . Terms of payment of customs duties and taxes
A r t i c l e 83. . Changing the timing of payment of customs duties and taxes
A r t i c l e 84. . Order of payment of customs duties and taxes

C H A P T E R 12. "Ensuring the payment of customs duties and taxes"

A r t i c l e 85. . General terms and conditions of payment of customs duties and taxes
A r t i c l e 86. . Methods of payment of customs duties and taxes
A r t i c l e 87. . General security for the payment of customs duties and taxes
A r t i c l e 88. . Determining the amount of customs duties and taxes

C H A P T E R 13. "Return (offset) excessively paid or excessively collected amounts of customs duties, taxes and other money (money)"

A r t i c l e 89. . Excessively paid or excessively collected amounts of customs duties and taxes
A r t i c l e 90. . Return (offset) of the excessively paid or excessively collected amounts of customs duties, taxes and other money (money)

C H A P T E R 14. "Collection of customs duties and taxes"

A r t i c l e 91. . General provisions on the collection of customs duties and taxes
A r t i c l e 92. . Recognition of uncollectible debt and the amount of customs duties, fines, interest
A r t i c l e 93. . Customs authority, the collection of customs duties and taxes

SECTION 3. CUSTOMS CONTROL

C H A P T E R 15. "General provisions on customs control"

A r t i c l e 94. . Principles of Customs Control
A r t i c l e 95. . Customs control
A r t i c l e 96. . Goods under customs supervision
A r t i c l e 97. . Customs control zones
A r t i c l e 98. . Submission of documents and information required for customs control
A r t i c l e 99. . Customs control after the release of goods
A r t i c l e 100. . Customs control at the back of the goods imported into the customs territory of the customs union
A r t i c l e 101. . Participation Specialist at the customs control
A r t i c l e 102. . Involvement of specialists and experts from other government agencies to assist in the implementation of customs control
A r t i c l e 103. . The interaction between customs authorities and the supervisory state authorities at the customs border
A r t i c l e 104. . Inadmissibility of causing undue damage during the customs control
A r t i c l e 105. . Exemption from customs authorities of certain forms of customs control
A r t i c l e 106. . Collection of Customs of information about persons under the customs control
A r t i c l e 107. . Use of facilities and vessels under the customs control
A r t i c l e 108. . Cargo and other operations with goods and vehicles required for customs control
A r t i c l e 109. . Identification of goods and vehicles, buildings and other places

C H A P T E R 16. "The forms and procedures for customs control"

A r t i c l e 110. . Forms of Customs Control
A r t i c l e 111. . Verification of documents and information
A r t i c l e 112. . Recitation
A r t i c l e 113. . Getting an explanation
A r t i c l e 114. . Customs supervision
A r t i c l e 115. . Rummage
A r t i c l e 116. . Rummage
A r t i c l e 117. . Customs personnel
A r t i c l e 118. . Check marking goods with special marks, the availability of Identification Marks
A r t i c l e 119. . The customs inspection of premises and territories
A r t i c l e 120. . Records of goods under customs control
A r t i c l e 121. . Checking inventory systems and reporting
A r t i c l e 122. . Going-over

C H A P T E R 17. "Mutual administrative assistance of customs authorities"

A r t i c l e 123. . Mutual administrative assistance
A r t i c l e 124. . Exchange of information between customs authorities
A r t i c l e 125. . Mutual recognition of decisions taken by customs authorities
A r t i c l e 126. . Carrying out of certain forms of customs control at the request of the customs authority of one of the states - members of a customs union customs authority of another state - member of a customs union

C H A P T E R 18. "Risk management"

A r t i c l e 127. . Terms used in this chapter
A r t i c l e 128. . Goals of Risk Management System
A r t i c l e 129. . Objects of the risk analysis
A r t i c l e 130. . Activities of customs authorities to assess and manage risks

C H A P T E R 19. "Procedure for customs inspections"

A r t i c l e 131. . Cameral customs inspection
A r t i c l e 132. . Exit customs inspection
A r t i c l e 133. . Access to customs officials on the object of the audited entity to conduct on-site customs inspection
A r t i c l e 134. . Rights and responsibilities of customs officials at the customs inspection
A r t i c l e 135. . Rights and obligations of the audited entity in the customs inspection
A r t i c l e 136. . Submission of documents and information for the purpose of customs inspection

C H A P T E R 20. "Customs examination during the customs control"

A r t i c l e 137. . Terms used in this chapter
A r t i c l e 138. . Appointment of customs examination
A r t i c l e 139. . Procedure and time for customs examination
A r t i c l e 140. . Rights and obligations of customs expert
A r t i c l e 141. . The rights of the declarant, a person with the authority in respect of goods and their representatives in the appointment and customs examination
A r t i c l e 142. . Conclusion customs expert (s)
A r t i c l e 143. . Types of customs examination
A r t i c l e 144. . Samples of the goods

C H A P T E R 21. "Detention of the goods and documents on them at realization of the customs control"

A r t i c l e 145. . Goods and documents to be detained during the customs control
A r t i c l e 146. . The shelf life of the detained goods and documents to them
A r t i c l e 147. . Return of goods seized and documents to them
A r t i c l e 148. . Actions with the detained goods, the shelf life had expired
A r t i c l e 149. . Disposal of the proceeds from the sale of goods seized, the shelf life had expired

SECTION 4. CUSTOMS OPERATIONS PRE-FILING OF CUSTOMS DECLARATION

C H A P T E R 22. "The main provisions on the movement of goods"

A r t i c l e 150. . Movement of goods across the customs border
A r t i c l e 151. . Places of movement of goods across the customs border
A r t i c l e 152. . Prohibitions and restrictions on movement of goods across the customs border
A r t i c l e 153. . Use and (or) disposal of goods across the customs border
A r t i c l e 154. . Goods that have become unusable, corrupted or damaged
A r t i c l e 155. . Sampling and sample the goods stakeholders

C H A P T E R 23. "The arrival of goods into the customs territory of the customs union"

A r t i c l e 156. . Place and time of arrival of goods into the customs territory of the customs union
A r t i c l e 157. . Measures taken in the accident, force majeure or other circumstances
A r t i c l e 158. . Notification of arrival of goods into the customs territory of the customs union
A r t i c l e 159. . Documents and information submitted to the customs authority, depending on the type of transport by which the transport of goods
A r t i c l e 160. . Customs transactions occurring in places of arrival
A r t i c l e 161. . Origin and termination of the obligation to pay import duties and taxes, and their term of payment at the arrival of goods into the customs territory

C H A P T E R 24. "Departure of goods from the customs territory of the customs union"

A r t i c l e 162. . Place and time of departure of goods from the customs territory of the customs union
A r t i c l e 163. . Customs transactions occurring in the places of departure
A r t i c l e 164. . Requirements for the goods at their departure from the customs territory of the customs union
A r t i c l e 165. . Measures taken in the accident, force majeure or other circumstances
A r t i c l e 166. . Origin and termination of the obligation to pay import duties and taxes, and their term of payment at departure of foreign goods from the customs territory of the customs union

C H A P T E R 25. "Temporary storage of goods"

A r t i c l e 167. . General provisions on the temporary storage of goods
A r t i c l e 168. . Temporary storage of goods
A r t i c l e 169. . Customs operations involving the placement of goods in temporary storage
A r t i c l e 170. . The period of temporary storage of goods
A r t i c l e 171. . Operations with goods in temporary storage
A r t i c l e 172. . Origin and termination of the obligation to pay import duties and taxes, and their term of payment for temporary storage of goods

SECTION 5. CUSTOMS OPERATIONS INVOLVING THE PLACEMENT OF GOODS UNDER CUSTOMS PROCEDURES

C H A P T E R 26. "General provisions on customs operations involving the placement of goods under the customs procedure"

A r t i c l e 173. . The procedure of customs operations involving the placement of goods under the customs procedure
A r t i c l e 174. . Placement of goods under the customs procedure
A r t i c l e 175. . Place and time of customs operations involving the placement of goods under the customs procedure
A r t i c l e 176. . Documents and information necessary for placing goods under the customs procedure
A r t i c l e 177. . The presence of interested persons or their representatives when carrying out customs operations involving the placement of goods under a customs procedure
A r t i c l e 178. . The priority order of placing certain categories of goods under the customs procedure

C H A P T E R 27. "Customs declaration of goods"

A r t i c l e 179. . General provisions on the customs declaration of goods
A r t i c l e 180. . Customs declaration
A r t i c l e 181. . Goods declaration
A r t i c l e 182. . Transit declaration
A r t i c l e 183. . Submission of documents for customs declaration of goods
A r t i c l e 184. . Additional documents submitted for customs declaration in accordance with the terms of customs procedures
A r t i c l e 185. . Deadline for submitting the customs declaration
A r t i c l e 186. . Declarer
A r t i c l e 187. . The rights of the declarant
A r t i c l e 188. . Responsibilities of the declarant
A r t i c l e 189. . Responsibility of the declarant
A r t i c l e 190. . Filing and registration of customs declaration
A r t i c l e 191. . Change and add the data declared in the customs declaration
A r t i c l e 192. . Review of the customs declaration
A r t i c l e 193. . Preliminary customs declaration of goods
A r t i c l e 194. . Features of customs declaration of goods

C H A P T E R 28. "The release of the goods"

A r t i c l e 195. . Reasons for the release of goods and order the release of goods
A r t i c l e 196. . Deadline for release of goods
A r t i c l e 197. . Release of goods to the customs declaration
A r t i c l e 198. . Release of the goods if necessary studies documents, samples and specimens of goods or receipt of expert opinion
A r t i c l e 199. . Release of goods in the identification of an administrative offense or crime
A r t i c l e 200. . Conditionally released goods
A r t i c l e 201. . The refusal to release the goods

SECTION 6. CUSTOMS PROCEDURES

C H A P T E R 29. "General provisions on customs procedures'

A r t i c l e 202. . Types of customs procedures
A r t i c l e 203. . Choice and change of customs procedures
A r t i c l e 204. . Placed under the customs procedure
A r t i c l e 205. . Obligation to demonstrate compliance with conditions for placing goods under the customs procedure
A r t i c l e 206. . Customs control over the conditions of customs procedures
A r t i c l e 207. . Liable for breaching the conditions and requirements of the customs procedure
A r t i c l e 208. . Implications of seizure (arrest) of the goods placed under the customs procedure

C H A P T E R 30. "The customs procedure of release for domestic consumption

A r t i c l e 209. . Contents of the customs procedure of release for domestic consumption
A r t i c l e 210. . Terms of placing goods under the customs procedure of release for domestic consumption
A r t i c l e 211. . The origin, termination of the obligation to pay import duties and taxes, and their term of payment in respect of goods placed (placed) under the customs procedure of release for domestic consumption

C H A P T E R 31. "The customs procedure of export"

A r t i c l e 212. . Contents of the customs export procedure
A r t i c l e 213. . Terms of placing goods under the customs procedure for export
A r t i c l e 214. . Origin and termination of the obligation to pay export duties and their term of payment in respect of goods placed under the customs procedure for export

C H A P T E R 32. "The customs procedure of customs transit"

A r t i c l e 215. . General provisions of the Customs Transit
A r t i c l e 216. . Terms of placing goods under the customs procedure of customs transit
A r t i c l e 217. . The enforcement of customs transit
A r t i c l e 218. . Customs escort
A r t i c l e 219. . The term of customs transit
A r t i c l e 220. . Place of delivery of goods
A r t i c l e 221. . Equipment for international carriage of vehicles for transport of goods under customs seals and stamps
A r t i c l e 222. . Unloading and reloading (transshipment) and other cargo operations with goods, as well as replacement vehicles for international transport customs transit
A r t i c l e 223. . Duties of the carrier at the customs procedure of customs transit
A r t i c l e 224. . The carrier's liability
A r t i c l e 225. . Completion of the customs procedure of customs transit
A r t i c l e 226. . Measures taken in the accident, force majeure or other circumstances at the customs procedure of customs transit
A r t i c l e 227. . Origin and termination of the obligation to pay import duties and taxes, and their term of payment for foreign goods placed (placed) under the customs procedure of customs transit
A r t i c l e 228. . Origin and termination of the obligation to pay export duties and their term of payment for the goods of the customs union to be placed (placed) under the customs procedure of customs transit

C H A P T E R 33. "The customs procedure of customs warehouse"

A r t i c l e 229. . Contents of the customs procedure of customs warehouse
A r t i c l e 230. . Terms of placing goods under the customs procedure of customs warehouse
A r t i c l e 231. . Term storage of goods in a customs warehouse
A r t i c l e 232. . Operations performed with the goods placed under customs procedure of customs warehouse
A r t i c l e 233. . Bonded warehouses and their types
A r t i c l e 234. . Storage of goods in a customs warehouse
A r t i c l e 235. . Premises under a different customs procedure of goods, dilapidated, damaged or corrupted during storage in a customs warehouse
A r t i c l e 236. . Completion of the customs procedure of customs warehouse
A r t i c l e 237. . Origin and termination of the obligation to pay import duties and taxes, and their term of payment in respect of goods placed (placed) under the customs procedure of customs warehouse
A r t i c l e 238. . Features of the calculation of customs duties and taxes when placing goods under the customs procedure of release for domestic consumption after storage in a customs warehouse

C H A P T E R 34. "The customs procedure for processing on customs territory"

A r t i c l e 239. . Contents of the customs procedures for processing on customs territory
A r t i c l e 240. . Terms of placing goods under the customs procedure for processing on customs territory
A r t i c l e 241. . Processing operations in the customs territory
A r t i c l e 242. . Identification of Foreign Goods in Processed Products
A r t i c l e 243. . The processing of goods in the customs territory
A r t i c l e 244. . Document on the processing conditions on the customs territory
A r t i c l e 245. . Norms of output of refined products in the customs territory
A r t i c l e 246. . Waste generated from processing of goods in the customs territory, and production losses
A r t i c l e 247. . Remains of the goods placed under the customs procedure for processing on customs territory
A r t i c l e 248. . Replacement with equivalent goods
A r t i c l e 249. . Completion of the customs procedures for processing on customs territory
A r t i c l e 250. . Origin and termination of the obligation to pay import duties and taxes, and their term of payment in respect of goods placed (placed) under the customs procedure for processing on customs territory
A r t i c l e 251. . Features of the premises of foreign goods under the customs procedure of release for domestic consumption

C H A P T E R 35. "The customs procedure for processing outside the customs territory"

A r t i c l e 252. . Content of customs procedures for processing outside the customs territory
A r t i c l e 253. . Terms of placing goods under the customs procedure for processing outside the customs territory
A r t i c l e 254. . Processing operations outside the customs territory
A r t i c l e 255. . Identification of the goods of the customs union in the processed products
A r t i c l e 256. . The processing of goods outside the customs territory
A r t i c l e 257. . Document on the conditions of processing of goods outside the customs territory
A r t i c l e 258. . Norms of output of refined products outside the customs territory
A r t i c l e 259. . Replacement of refined products by foreign goods
A r t i c l e 260. . Completion of the customs procedure for processing outside the customs territory
A r t i c l e 261. . Origin and termination of the obligation to pay export duties and their term of payment in respect of goods placed (placed) under the customs procedure for processing outside the customs territory
A r t i c l e 262. . Features of the premises of refined products under the customs procedure of release for domestic consumption
A r t i c l e 263. . Features of the premises of the goods placed under the customs procedure for processing outside the customs territory under the customs procedure for export

C H A P T E R 36. "Customs procedure for processing for domestic consumption

A r t i c l e 264. . Content of customs procedures for processing for domestic consumption
A r t i c l e 265. . Terms of placing goods under the customs procedure for processing for domestic consumption
A r t i c l e 266. . Processing operations for domestic consumption
A r t i c l e 267. . Identification of Foreign Goods in Processed Products
A r t i c l e 268. . The processing of goods for domestic consumption
A r t i c l e 269. . Document on the conditions of processing of goods for domestic consumption
A r t i c l e 270. . Norms of output of refined products for domestic consumption
A r t i c l e 271. . Waste generated from processing of goods for domestic consumption, and production losses
A r t i c l e 272. . Remains of the goods placed under the customs procedure for processing for domestic consumption
A r t i c l e 273. . Completion of the customs procedures for processing for domestic consumption
A r t i c l e 274. . Origin and termination of the obligation to pay import duties and taxes, and their term of payment in respect of goods placed (placed) under the customs procedure for processing for domestic consumption
A r t i c l e 275. . Features of the premises of refined products under the customs procedure of release for domestic consumption at the end of customs procedures for processing for domestic consumption
A r t i c l e 276. . Features of the premises of foreign goods have not undergone operations for processing under customs procedure of release for domestic consumption at the end of customs procedures for processing for domestic consumption

C H A P T E R 37. "The customs procedure for temporary admission (admission)

A r t i c l e 277. . Contents of the customs procedures for temporary admission (admission)
A r t i c l e 278. . Terms of placing goods under the customs procedure for temporary admission (admission)
A r t i c l e 279. . Restrictions on use and disposal of temporarily imported goods
A r t i c l e 280. . Period of temporary importation of goods
A r t i c l e 281. . Completion and Suspension of customs procedures for temporary admission (admission)
A r t i c l e 282. . Full conditional and partial conditional exemption from customs duties and taxes
A r t i c l e 283. . Origin and termination of the obligation to pay import duties and taxes, and their term of payment in respect of goods placed (placed) under the customs procedure for temporary admission (admission)
A r t i c l e 284. . Features of the premises of the temporarily imported goods under the customs procedure of release for domestic consumption

C H A P T E R 38. "The customs procedure of temporary exportation"

A r t i c l e 285. . Contents of the customs procedure of temporary exportation
A r t i c l e 286. . Terms of placing goods under the customs procedure of temporary exportation
A r t i c l e 287. . Restrictions on the use and disposal of temporarily exported goods
A r t i c l e 288. . Period of temporary export goods
A r t i c l e 289. . Completion of the customs procedure of temporary exportation
A r t i c l e 290. . Origin and termination of the obligation to pay export duties and their term of payment in respect of goods placed (placed) under the customs procedure of temporary exportation
A r t i c l e 291. . Features of the premises temporarily exported goods under the customs procedure for export

C H A P T E R 39. "The customs procedure of re-importation"

A r t i c l e 292. . Contents of the customs procedure of re-importation
A r t i c l e 293. . Terms of placing goods under the customs procedure for re-importation
A r t i c l e 294. . Documents and information necessary for placing goods under the customs procedure for re-importation
A r t i c l e 295. . Return (offset) the amounts of export duties

C H A P T E R 40. "The customs procedure of re-exports"

A r t i c l e 296. . Contents of the customs procedure for re
A r t i c l e 297. . Terms of placing goods under the customs procedure for re
A r t i c l e 298. . Features of the carriage of goods placed under the customs procedure for re
A r t i c l e 299. . Documents and information necessary for placement under the customs procedure for re-exports of goods previously placed under the customs procedure of release for domestic consumption
A r t i c l e 300. . Origination and termination of the obligation to pay customs duties, taxes, and their term of payment in respect of foreign goods placed (placed) under the customs procedure for re
A r t i c l e 301. . Return (offset) the amounts of import customs duties and taxes

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
A r t i c l e 303. . Terms of placing goods under the customs procedure for duty-free shopping
A r t i c l e 304. . Duty Free Shops
A r t i c l e 305. . Completion of the customs procedure free trade
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

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
A r t i c l e 308. . Terms of placing goods under the customs procedure for destruction
A r t i c l e 309. . Features of customs procedures for the destruction

C H A P T E R 43. "The customs procedure for refusal in favor of the State"

A r t i c l e 310. . Contents of the customs procedure for refusal in favor of the state
A r t i c l e 311. . Terms of placing goods under the customs procedure for refusal in favor of the state

SECTION 7. FEATURES THROUGH THE CUSTOMS BORDER AND CARRYING OUT CUSTOMS OPERATIONS IN RESPECT OF CERTAIN CATEGORIES OF GOODS

C H A P T E R 44. "Peculiarities of customs operations in respect of goods sent by international mail"

A r t i c l e 312. . International postage
A r t i c l e 313. . Features of shipment of goods by international mail
A r t i c l e 314. . Features of customs operations in respect of goods sent by international mail
A r t i c l e 315. . Customs control of international mail
A r t i c l e 316. . Application of customs duties and taxes on goods sent by international mail

C H A P T E R 45. "Features of the movement of goods by certain categories of aliens"

A r t i c l e 317. . Scope of this Chapter
A r t i c l e 318. . Moving goods by diplomatic missions of foreign countries
A r t i c l e 319. . Moving goods head of diplomatic missions of foreign states and members of the diplomatic staff of diplomatic missions of foreign states
A r t i c l e 320. . Conveyance of Goods by the administrative and technical staff of diplomatic missions of foreign states
A r t i c l e 321. . Application of customs privileges granted to members of the diplomatic staff of foreign diplomatic representatives, members of administrative and technical staff
A r t i c l e 322. . Moving goods by consular institutions of foreign states and their employees
A r t i c l e 323. . Moving the diplomatic mail and consular valise of foreign states through the customs border
A r t i c l e 324. . Customs Privileges for Foreign Diplomatic and Consular Couriers
A r t i c l e 325. . Customs facilities for representatives and members of delegations of foreign states
A r t i c l e 326. . Movement of goods the diplomatic staff, consular officials, and members of delegations of foreign states in transit through the territory of the customs union
A r t i c l e 327. . Customs facilities for international inter-governmental and intergovernmental organizations, representative offices of foreign countries with them, as well as for staff of these organizations and missions

C H A P T E R 46. "Peculiarities of customs operations in respect of goods containing intellectual property"

A r t i c l e 328. . Measures to protect the rights of intellectual property, taken by the customs authorities
A r t i c l e 329. . The term of protection of intellectual property by customs authorities
A r t i c l e 330. . Customs Register of Intellectual Property
A r t i c l e 331. . Suspension of the release of goods containing objects of intellectual property
A r t i c l e 332. . Reversing the decision to suspend release of goods containing objects of intellectual property
A r t i c l e 333. . Providing information, taking samples and specimens

C H A P T E R 47. "Moving goods by pipelines and power lines"

A r t i c l e 334. . Scope of this Chapter
A r t i c l e 335. . Features of the import, export and customs declaration of goods transported by pipelines
A r t i c l e 336. . Features of the import, export and customs declaration of goods transported by power lines
A r t i c l e 337. . Installation location of meters of goods transported by pipelines and power transmission lines
A r t i c l e 338. . Identification of goods transported by pipelines and power transmission lines
A r t i c l e 339. . Customs declaration of transit goods transported by pipelines and power transmission lines

C H A P T E R 48. "The movement of vehicles in international transport international transport of goods, passengers and baggage"

A r t i c l e 340. . Scope of this Chapter
A r t i c l e 341. . Order to move vehicles of international transport
A r t i c l e 342. . Temporary importation of vehicles of international transport
A r t i c l e 343. . Period of temporary importation of vehicles of international transport
A r t i c l e 344. . Operations with Temporarily Imported Vehicles international transport
A r t i c l e 345. . Temporary exportation of international carriage of vehicles
A r t i c l e 346. . Period of temporary export international carriage of vehicles
A r t i c l e 347. . Operations with the temporarily exported means of transport international transport
A r t i c l e 348. . Importation of temporarily exported means of transport international transport
A r t i c l e 349. . The temporary import and export of equipment and spare parts
A r t i c l e 350. . Customs declaration of international carriage of vehicles, spare parts and equipment

C H A P T E R 49. "Features of the movement of goods for personal use"

A r t i c l e 351. . Terms used in this chapter
A r t i c l e 352. . General provisions on the movement of goods for personal use
A r t i c l e 353. . Ways to move goods for personal use
A r t i c l e 354. . Customs transactions occurring in respect of goods for personal use
A r t i c l e 355. . Customs declaration of goods for personal use
A r t i c l e 356. . Submission of documents for customs declaration of goods for personal use
A r t i c l e 357. . Application of the double corridor with the customs declaration of goods for personal use
A r t i c l e 358. . Temporary import of goods for personal use
A r t i c l e 359. . Temporary exportation of goods by individuals for personal use
A r t i c l e 360. . Payment of customs duties and taxes on goods for personal use
A r t i c l e 361. . The customs value of goods for personal use
A r t i c l e 362. . Spare parts and fuel to be transferred by physical persons of vehicles for personal use

C H A P T E R 50. "Peculiarities of customs operations in respect of supplies"

A r t i c l e 363. . Scope of this Chapter
A r t i c l e 364. . Features of customs operations in respect of supplies
A r t i c l e 365. . Using supplies

SECTION 8. TRANSITIONAL PROVISIONS
A r t i c l e 366. . General transitional provisions
A r t i c l e 367. . Transitional provisions in respect of persons working in the field of customs, and other persons
A r t i c l e 368. . Transitional Provisions on the peculiarities of customs operations
A r t i c l e 369. . Transitional Provisions on the peculiarities of the transport of goods under customs control
A r t i c l e 370. . Transitional provisions relating to the Status of goods and customs procedures
A r t i c l e 371. . Transitional Provisions on the peculiarities of customs operations in respect of vehicles
A r t i c l e 372. . Transitional provisions for the legal relations arising in the mineral resources (energy sector)
A r t i c l e 373. . Transitional provisions on the import (export) of goods in the territory (from the territories), the Republic of Belarus, Kazakhstan and the Russian Federation
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