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 6. CUSTOMS PROCEDURES Chapter 39. << >> Chapter 41. 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
Re-export - customs procedure under which goods previously imported into the customs territory of the customs union, or products of processing of goods placed under the customs procedure for processing on customs territory, exported from this territory without payment and (or) with the return of payments of customs duties and taxes and without non-tariff regulation.
A r t i c l e 297.
Terms of placing goods under the customs procedure for re
Under the customs procedure for re can be placed:
1) Foreign goods in the customs territory of the customs union, including imported in violation of non-tariff regulation, and food processing of goods placed under the customs procedure for processing on customs territory;
2) goods placed under customs procedure of release for domestic consumption, if these goods are returned due to failure of terms of foreign trade transactions, including the quantity, quality, description or package, the following conditions:
goods are placed under the customs procedure for re-export within one year from the day following the day of release for domestic consumption;
customs authority provides documents in accordance with Article 299 of this Code;
goods were not used and not repaired in the customs territory of the customs union, except in cases where the use of goods was necessary to detect defects or other circumstances that led to the return of goods;
goods can be identified by customs authorities.
A r t i c l e 298.
Features of the carriage of goods placed under the customs procedure for re
Goods placed under the customs procedure for re exported from the customs territory of the customs union in accordance with Chapter 32 of this Code.
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
For placement under the customs procedure for re-export of goods previously placed under the customs procedure of release for domestic consumption, the declarant provides the customs office documents containing:
1) the circumstances of importation of goods into the customs territory of the Customs Union (on the basis of documents confirming the commission of foreign trade transactions);
2) the failure of terms of foreign trade transactions;
3) to place these goods under the customs procedure of release for domestic consumption;
4) the use of these products after placement 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
1. The obligation to pay import duties and taxes on foreign goods placed under the customs procedure for re, there is a declarant with the registration of the customs authorities the customs declaration.
2. The obligation to pay import duties and taxes on foreign goods placed (placed) under the customs procedure for re terminated by the declarant:
1) for the actual export of foreign goods from the customs territory of the customs union, confirmed by the customs authority of the place of departure in the manner determined by the Commission of the customs union;
2) in cases specified by paragraph 2 of Article 80 of this Code
3. Failure at the customs territory of the customs union of foreign goods placed under the customs procedure for re, except for their destruction (irretrievable loss) due to accident or force majeure or natural loss under normal conditions of carriage (transportation) and storage period of payment of import duties taxes shall be the date of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for re-export.
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 at the premises of foreign goods under the customs procedure of release for domestic consumption, without regard to exemptions from payment of customs duties taxes, calculated on the day of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for re-export.
In respect of products of processing of goods placed under the customs procedure for processing on customs territory, import duties and taxes payable in the amount corresponding to the amount of import duties and taxes that would be payable in respect of foreign goods placed under the customs procedure for processing on customs territory and used for the manufacture of processed products in accordance with the rules of their release.
5. In case of termination under subparagraph 1) of paragraph 2 of this article, the obligation to pay import duties and taxes paid or recovered in accordance with paragraph 3 of this article import duties and taxes shall be returned to the procedure established in accordance with this Code.
6. Export customs duties and taxes in respect of goods placed under the customs procedure for re payment is not refundable.
A r t i c l e 301.
Return (offset) the amounts of import customs duties and taxes
In respect of goods specified in subparagraph 2) of paragraph 1 of Article 297 of this Code, placed under the customs procedure for export and actually exported from the customs territory of the customs union, will return (offset) of payments of customs duties and taxes in accordance with Chapter 13 of this Code.