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 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.