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 293.
Terms of placing goods under the customs procedure for re-importation
1. Under the customs procedure for re-importation may be placed in the previously exported goods:
1) placed under the customs procedure for export or are products of processing of goods placed under the customs procedure for processing on customs territory, and exported from the customs territory of the customs union in accordance with the customs procedure for re-export if:
These goods are placed under the customs procedure for re-importation within 3 (three) years from the day following the day of their movement across the customs border when being exported from the customs territory of the customs union or a period established in accordance with paragraph 2 of this article;
These products are unchanged, except for changes due to normal wear or natural loss under normal conditions of haulage (transportation), storage and (or) use (operation);
customs authority of documents submitted in accordance with article 294 of this Code;
2) placed under customs procedure of temporary exportation, if these goods are imported within the period of temporary export and are in the same condition except for changes due to normal wear or natural loss under normal conditions of haulage (transportation), storage and (or) use (operation) as well as changes that are allowed in respect of such goods when they are used in accordance with the customs procedure of temporary exportation;
3) placed under the customs procedure for processing outside the customs territory, unless these products are imported during the period of processing and are in the same condition in which they were exported from the customs territory of the customs union, except for changes due to normal wear or natural loss under normal conditions of transport (transportation), storage and (or) use (operation);
4) are products of processing of goods placed under the customs procedure for processing outside the customs territory, if the purpose of recycling was free (warranty) repairs and the goods are placed under the customs procedure for re-import during the period of treatment, except for processing of goods at issue are under the customs procedure production for domestic consumption took into account the presence of a defect (defects) that was (present themselves) cause gratuitous (warranty) repair of such goods.
2. In respect of certain categories of goods by the Commission of the customs union may be established extend beyond the period specified in subparagraph 1) of paragraph 1 of this article.
3. If re-importation refund of customs duties, taxes and (or) interest on them, when the amount of such duties, taxes and (or) interest in connection with the export of goods from the customs territory not paid or have been returned, as well as the amounts of other taxes, subsidies and other amounts not paid or received, directly or indirectly, as payment of benefits or indemnity in connection with the export of goods from the customs territory shall be made on such terms and conditions established by the legislation of the States - Members of the customs union.
4. Declarant the customs procedure of re-importation may be a person who was declaring one of the customs procedures referred to in paragraph 1 of this article, according to which the goods were exported from the customs territory of the customs union.
Customs laws and customs union may be established cases where the declarant the customs procedures for re-importation may be a different person.
5. Goods placed under the customs procedure for re-importation in the country - a member of a customs union in which they were placed under one of the customs procedures referred to in paragraph 1 of this article.