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 4. CUSTOMS OPERATIONS PRE-FILING OF CUSTOMS DECLARATION Chapter 24. << >> Chapter 26. 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
1. Temporary storage of goods - storage of foreign goods under customs control in temporary storage before they are released by customs authorities in accordance with the declared customs procedure or to perform other actions stipulated by the customs legislation of the customs union, without payment of customs duties and taxes.
2. Temporary storage of goods does not apply in respect of goods transported by pipelines and power transmission lines, as well as in other cases stipulated by the customs legislation of the customs union.
3. Persons with a mandate in relation to goods or their representatives may not use the goods in temporary storage, including the export from the territory of the temporary storage before they are released in accordance with the declared customs procedure or other actions envisaged by this Code.
A r t i c l e 168.
Temporary storage of goods
1. Temporary storage of goods are temporary storage warehouses and other places in accordance with the laws of - members of the Customs Union (hereinafter - the temporary storage place).
Temporary storage shall meet the requirements of their location, arrangement and equipment established by the legislation of States - members of the customs union.
2. Temporary storage are the customs control zone.
3. Goods that may cause damage to other goods or require special storage conditions, should be kept in temporary storage, specially adapted for the storage of such goods.
4. Placing of goods in temporary storage is confirmed in the manner determined by the legislation states - members of the customs union.
A r t i c l e 169.
Customs operations involving the placement of goods in temporary storage
1. To be placed on the temporary storage of the carrier, other person having authority in relation to goods or their representatives present to the customs office of transport (transport), commercial and (or) customs documents containing information about the goods, the sender (receiver) of goods, their country of origin (destination).
Such documents may be submitted to the customs authority in the form of electronic documents.
2. The customs authority registers the documents submitted for placing goods in temporary storage within a period not exceeding one (1) hour after the filing of such documents to the customs authority.
3. From the date of registration of the customs authority of documents submitted for placing goods in temporary storage, goods are in temporary storage.
A r t i c l e 170.
The period of temporary storage of goods
1. The period of temporary storage of goods is two months.
2. Upon written request of the person with the authority in respect of goods or his representative, the customs authority extends the deadline.
The deadline for the temporary storage of goods can not exceed 4 (four) months.
3. The period of temporary storage of goods shall be calculated from the day following the date of registration of the customs authority of documents submitted for placing goods in temporary storage.
4. Upon expiration of the temporary storage of goods goods not placed under the customs procedure, detained by customs authorities in accordance with Chapter 21 of this Code.
A r t i c l e 171.
Operations with goods in temporary storage
1. Persons with a mandate in relation to goods or their representatives may make with the goods in temporary storage, normal operations are necessary to ensure their preservation in an unaltered state, including to inspect and measure goods, move them within a temporary storage place.
2. Operations that are not listed in paragraph 1 of this article, including sampling and sample the goods, the correction of damaged packaging, as well as the operations necessary for the preparation of goods for onward transport can occur with the permission of the customs authority.
The customs authority shall refuse to issue permits for such operations, if their implementation would entail the loss of goods or change their status.
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
1. The obligation to pay import duties and taxes on foreign goods placed in temporary storage of goods, arises:
1) the carrier or other person having authority over the goods at the time of registration of documents for placing goods in temporary storage - after the registration by the customs authority of documents submitted for placing goods in temporary storage;
2) the owner of warehouse of temporary storage - after placing goods in temporary storage warehouse;
3) a person engaged in the temporary storage of goods in places other than temporary storage - after the registration by the customs authority of documents submitted for placing goods in temporary storage.
2. The obligation to pay import duties and taxes on foreign goods placed (placed) in temporary storage shall be terminated:
1) the carrier or other person having authority over the goods at the time of registration of documents for placing goods in temporary storage - when placing goods in temporary storage warehouse or other person taking them to temporary storage in a place other than a warehouse for temporary storage ;
2) the owner of warehouse of temporary storage - when issuing goods from the warehouse of temporary storage in connection with placing them under a customs procedure;
3) a person engaged in the temporary storage of goods in a place other than a warehouse of temporary storage - by placing the goods under the customs procedure;
4) the persons referred to in subparagraphs 1) - 3) of this paragraph, - when such goods are detained in accordance with Chapter 21 of this Code, as well as in the cases stipulated by paragraph 2 of Article 80 of this Code.
3. Temporary storage of goods for a term of payment of import customs duties and taxes shall be considered:
1) the carrier or other person having authority over the goods at the time of registration of documents for placing goods in temporary storage:
in case of loss of goods placed in temporary storage, prior to placing them in temporary storage warehouse or other person taking them to temporary storage in a place other than a warehouse for temporary storage, except for destruction (irretrievable loss) due to accident or force majeure or as a result of natural loss under normal conditions of carriage (transportation) and storage - the day of such loss, and if that date is not set - the day of registration by the customs authority of documents submitted for placing goods in temporary storage;
in case of transfer of goods placed in temporary storage, the recipient or other person without the permission of customs authorities prior to placing them in temporary storage warehouse or other person taking them to temporary storage at the site, not a warehouse of temporary storage - the day of such transmission, and if this date not set - the day of registration by the customs authority of documents submitted for placing goods in temporary storage;
2) a person engaged in the temporary storage of goods in a place other than a warehouse for temporary storage:
in case of loss of goods placed in temporary storage, prior to placing them in a place other than a temporary warehouse, except for destruction (irretrievable loss) due to accident or force majeure or as a result of natural loss under normal conditions of carriage (transportation) and storage - the day of such loss, and if that date is not set - the day of registration by the customs authority of documents submitted for placing goods in temporary storage;
in case of transfer of goods placed in temporary storage, the recipient or other person without the permission of customs authorities prior to placing them in a place other than a temporary warehouse - the day of such transmission, and if that date is not set - the day of registration by the customs authority of documents submitted for placing goods in temporary storage;
3) the owner of a temporary storage warehouse or a person engaged in the temporary storage of goods at a place other than a warehouse for temporary storage:
in case of loss of goods stored in a warehouse for temporary storage or in a place other than a warehouse for temporary storage, except for destruction (irretrievable loss) due to accident or force majeure or as a result of natural loss under normal conditions of carriage (transportation) and storage - the day such a loss, and if that date is not set - the day of placement of goods in the warehouse of temporary storage or in a place other than a warehouse for temporary storage;
in case of transfer of goods stored in a warehouse for temporary storage or in a place other than a warehouse for temporary storage, the recipient or other person without the permission of customs authorities - the day of such transmission, and if that date is not set - the day of placement of goods in the warehouse of temporary storage or in a place than a warehouse for temporary storage;
in the case of goods stored in the warehouse of the consignee, not for temporary storage of goods - the day of such use, and if that date is not set - the day of registration by the customs authority of documents submitted for placing goods in temporary storage.
4. Import duties and taxes in the cases stipulated by paragraph 3 of this Article shall be payable in the amount corresponding to the amount of import duties and taxes that would be payable when the goods are placed under the customs procedure of release for domestic consumption, without regard to tariff preferences and exemptions from payment customs duties and taxes, calculated on the basis of customs duties, taxes, customs value, their physical characteristics in physical terms (quantity, weight, volume or other characteristics) and the exchange rate, determined in accordance with the laws of the State - a member of the Customs Union, which subject to customs duties, taxes, and operating on the day of the timing of payment of customs duties and taxes imposed by paragraph 3 of this article, respectively.