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 282.
Full conditional and partial conditional exemption from customs duties and taxes
1. The list of goods temporarily imported with full conditional exemption from customs duties and taxes, as well as conditions of such exemption, including its limits, determined in accordance with international agreements of - members of the customs union (or) the decisions of the Customs Union Commission.
2. Temporarily imported goods with complete conditional exemption from customs duties and taxes are used within the State - a member of the Customs Union, customs authorities of which the goods are placed under the customs procedure for temporary admission (admission), unless otherwise decided by the Commission of the customs union.
3. In relation to goods which have not been granted full conditional exemption from customs duties and taxes, as well as non-compliance with the conditions of complete conditional exemption from customs duties and taxes imposed in accordance with paragraph 1 of this Article shall apply partial conditional exemption from import duties and taxes.
In case of partial conditional exemption from customs duties and taxes for each full or partial calendar month of the goods in the customs territory of the customs union shall be paid 3 (three) percent of the amount of import duties and taxes that would have been payable if the goods were placed under the customs procedure of release for internal consumption on the day of registration of customs declaration, filed for placing such goods under the customs procedure for temporary admission (admission).
4. In case of partial conditional exemption from customs duties and taxes amount of import duties and taxes payable when goods are placed under the customs procedure of temporary importation (tolerance) for the entire set period of validity of the customs procedure or periodically at the option of the declarant, but not less than once a 3 (three) months. Periodicity of payment of import duties and taxes shall be determined by the declarant with the consent of the customs authority.
5. The total amount of customs duties and taxes levied on the Temporary Importation with partial conditional exemption from customs duties and taxes should not exceed the amount of import duties and taxes that would be payable if the goods were placed under the customs procedure of release for internal consumption on the day of registration of customs declaration, filed for placing such goods under the customs procedure for temporary admission (admission), without regard to exemptions from payment of import duties and taxes.
6. At the completion of customs procedures for temporary admission (admission) in accordance with paragraph 1 of Article 281 of this Code, the amount of customs duties and taxes paid for partial conditional exemption from import duties and taxes, return (offset) are not subject.