The procedure for choosing and changing the customs procedure. Customs clearance of goods when changing the customs procedure.

Article 203. Choice and change of the customs procedure

1. At the choice of a person, goods moved across the customs border are placed under a certain customs procedure, in the manner and on the terms provided for by this Code and the legislation of the member states of the customs union.

2. A person has the right to change the chosen customs procedure to another one in accordance with this Code.

Customs procedure for export. Content, conditions for placing goods under the customs procedure, the procedure for customs clearance.

Article 212. Content of the customs procedure for export

1. Export – a customs procedure in which the goods of the Customs Union are exported outside the customs territory of the Customs Union and are intended for permanent residence outside it.

2. It is allowed to place under the customs procedure for export of goods previously placed under the customs procedures for temporary export or processing outside the customs territory, without their actual presentation to the customs authorities.

Article 213. Conditions for placing goods under the customs procedure for export

1. Goods are placed under the customs procedure for export under the following conditions:

1) payment of export customs duties, if benefits for the payment of export customs duties are not established;

2) compliance with prohibitions and restrictions;

3) submission of a certificate of origin of goods in respect of goods included in the consolidated list of goods formed by the Commission of the Customs Union in accordance with international treaties of the Member States of the Customs Union governing the application of export customs duties in relation to third countries.

2. Goods placed under the customs procedure for export and actually exported from the customs territory of the customs union shall lose the status of goods of the customs union.

3. Confirmation of the export outside the customs territory of the customs union of goods placed under the customs procedure for export is carried out by information exchange between the customs authorities in accordance with Article 124 of this Code.

Article 214

1. The obligation to pay export customs duties in respect of goods placed under the customs procedure for export arises for the declarant from the moment the customs authority registers the customs declaration.

2. The obligation to pay export customs duties in respect of goods placed under the customs procedure for export shall be terminated by the declarant in the cases established by paragraph 2 of Article 80 of this Code.

3. Export customs duties are payable before the release of goods in accordance with the customs procedure for export, unless another period is established by this Code.

Content, conditions for placing goods under the customs procedure for release for internal consumption, the procedure for customs clearance Article 209. Content of the customs procedure for release for internal consumption

Release for domestic consumption – a customs procedure, when placed under which foreign goods are located and used in the customs territory of the Customs Union without restrictions on their use and disposal, unless otherwise provided by this Code.

Article 210. Conditions for placing goods under the customs procedure for release for internal consumption

1. Goods are placed under the customs procedure for release for domestic consumption subject to the following conditions:

1) payment of import customs duties, taxes, if tariff preferences, benefits for the payment of customs duties and taxes are not established;

2) compliance with prohibitions and restrictions;

3) submission of documents confirming compliance with restrictions in connection with the application of special protective, anti-dumping and countervailing measures.

2. If the specified conditions are met, the goods acquire the status of goods of the customs union.

3. When granting benefits for the payment of customs duties and taxes associated with restrictions on the use and (or) disposal of goods, goods are subject to conditional release in accordance with Article 200 of this Code and retain the status of foreign goods.

Article 211

1. The obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure for release for domestic consumption arises for the declarant from the moment the customs declaration is registered by the customs authority.

2. The obligation to pay import customs duties and taxes is terminated by the declarant:

1) in respect of goods placed under the customs procedure for release for domestic consumption – in the cases established by paragraph 2 of Article 80 of this Code;

2) in relation to goods placed under the customs procedure for release for domestic consumption using benefits for the payment of customs duties and taxes associated with restrictions on the use and (or) disposal of these goods:

after 5 (five) years from the date of release of goods in accordance with the customs procedure for release for domestic consumption, unless another period of validity of restrictions on the use and (or) disposal of goods is established, provided that during this period the deadline for payment of import customs duties has not come duties, taxes, established by subparagraph 2) of paragraph 3 of this article;

after the expiration of another established period of validity of restrictions on the use and (or) disposal of goods, provided that during this period the deadline for payment of customs duties and taxes established by subparagraph 2) of paragraph 3 of this article has not come;

when such goods are placed under the customs procedures of refusal in favor of the state or destruction within 5 (five) years from the date of release of the goods in accordance with the customs procedure for release for domestic consumption or within another established period of the benefit – from the moment of submission to the customs authority of a document confirming acceptance of goods into the ownership of the state or its destruction;

in the cases established by paragraph 2 of Article 80 of this Code, which occurred within 5 (five) years or within another established period of the benefit from the date of release of goods in accordance with the customs procedure for release for domestic consumption;

when conditionally released goods are placed under the customs procedure for re-export, provided that the deadline for payment of import customs duties and taxes established by subparagraph 2) of paragraph 3 of this article has not come before such placement.

3. Import customs duties and taxes are payable within the following terms:

1) in respect of goods placed under the customs procedure for release for internal consumption – before the release of goods in accordance with the customs procedure for release for internal consumption;

2) in relation to goods placed under the customs procedure for release for domestic consumption using benefits for the payment of customs duties and taxes associated with restrictions on the use and (or) disposal of these goods:

in case of refusal to use such privileges – until changes are made to the customs declaration filed for placing goods under the customs procedure for release for domestic consumption in terms of refusal to use privileges;

in case of actions with goods in violation of the restrictions on the use and (or) disposal of these goods established in connection with the use of such benefits, or in violation of the goals corresponding to the conditions for granting benefits, on the first day of the performance of these actions, and if this day is not established – on the day of registration by the customs authority of the customs declaration filed for placing goods under the customs procedure for release for domestic consumption.

Content, conditions for placing goods under the customs procedure for processing outside the customs territory, terms, procedure for customs clearance.

Article 252. Content of the customs procedure for processing outside the customs territory

1. Processing outside the customs territory – a customs procedure in which the goods of the customs union are exported from the customs territory of the customs union for the purpose of processing operations outside the customs territory of the customs union within the established time limits with full conditional exemption from export customs duties and without the application of non-tariff regulation measures with the subsequent import of processed products into the customs territory of the customs union.

2. Goods placed under the customs procedure for processing outside the customs territory and actually exported from the customs territory of the customs union shall lose the status of goods of the customs union.

Article 253. Conditions for placing goods under the customs procedure for processing outside the customs territory

1. Placement of goods under the customs procedure for processing outside the customs territory is allowed provided:

1) provision of a document on the conditions for processing goods outside the customs territory, issued by the authorized body of a member state of the customs union and containing the information specified in Article 257 of this Code.

If the purpose of placing goods under the customs procedure for processing outside the customs territory is their repair, the customs declaration may be used as the document specified in part one of this subparagraph;

2) the possibility of identifying the goods of the customs union in the products of their processing by the customs authorities, except for the case of replacing the products of processing with foreign goods in accordance with Article 256 of this Code.

2. The Commission of the customs union has the right to determine the list of goods prohibited from being placed under the customs procedure for processing outside the customs territory.

3. Goods placed under the customs procedure for release for internal consumption with the provision of benefits for the payment of customs duties and taxes, associated with restrictions on the use and (or) disposal of goods, may be placed under the customs procedure for processing outside the customs territory for performing operations to repair them. .

Article 254. Processing operations outside the customs territory

Operations for the processing of goods in the customs procedure for processing outside the customs territory include:

1) processing or processing of goods, in which the goods lose their individual characteristics;

2) the manufacture of goods, including installation, assembly, disassembly and fitting;

3) repair of goods, including its restoration, replacement of components.

Article 255. Identification of goods of the customs union in processed products

In order to identify the goods of the customs union in the products of their processing, the following methods can be used:

1) affixing by the declarant, the person carrying out the processing, or officials of the customs authorities seals, stamps, digital and other markings on the initial goods of the customs union;

2) a detailed description, photographing, scale representation of the goods of the customs union;

3) comparison of pre-selected samples, samples of goods of the customs union and products of their processing;

4) use of the existing marking of goods, including in the form of serial numbers.

5) other methods that can be applied based on the nature of the goods and ongoing operations for the processing of goods, including by examining the detailed information provided on the use of goods of the Customs Union in the technological process of performing an operation for processing goods, as well as on the technology for the production of processed products.

Article 256. Term for processing goods outside the customs territory

1. The term for processing goods outside the customs territory may not exceed 2 (two) years.

The period of processing of goods begins from the day they are placed under the customs procedure for processing outside the customs territory, and in case of customs declaration of goods in separate lots (several lots) – from the day the first batch of goods is placed under this customs procedure.

2. The term for processing goods outside the customs territory includes:

1) the duration of the production process of processing goods;

2) the time required for the actual importation of processed products and their placement under customs procedures that complete the operation of the customs procedure for processing outside the customs territory.

3. The term for the processing of goods outside the customs territory may be extended within the period established by paragraph 1 of this article.

4. The procedure for establishing and extending the term for the processing of goods outside the customs territory is determined by the legislation of the Member States of the customs union.

Article 257. Document on the conditions for processing goods outside the customs territory

1. A document on the conditions for the processing of goods outside the customs territory, issued by the authorized body of a Member State of the Customs Union, may be received by any person of the Member State of the Customs Union in whose territory this document is issued.

2. The document on the conditions for the processing of goods outside the customs territory must contain the following information on (about):

1) the person to whom the document was issued;

2) a person (persons) who (who) will (will) directly carry out processing operations;

3) the name, classification of goods of the customs union and products of their processing in accordance with the Commodity Nomenclature of Foreign Economic Activity, their quantity and cost;

4) documents confirming the conclusion of a foreign economic transaction or other documents confirming the right to own, use and (or) dispose of goods not within the framework of a foreign economic transaction;

5) norms for the output of processed products;

6) operations for the processing of goods, methods of their performance;

7) methods of identification of goods;

8) the term for the processing of goods outside the customs territory;

9) replacement of processed products with foreign goods, if such replacement is allowed;

10) the customs authority (customs authorities), in which (which) it is supposed to place goods under the customs procedure for processing outside the customs territory and complete this customs procedure.

3. The document on the conditions for the processing of goods outside the customs territory, in addition to the information provided for in paragraph 2 of this article, may contain other information if it is established by the legislation of the Member States of the customs union.

4. The form and procedure for issuing a document on the conditions for processing goods outside the customs territory, making changes or additions to it, as well as its withdrawal (cancellation) is determined by the legislation of the Member States of the customs union.

5. The release of goods of the customs union in accordance with the customs procedure for processing outside the customs territory is carried out by the customs authority of the member state of the customs union, the authorized body of which issued a document on the conditions for processing goods outside the customs territory.

Article 258

1. The rate of output of processed products means the amount or percentage of processed products formed as a result of processing a certain amount of goods of the customs union.

2. If processing operations outside the customs territory are carried out in relation to goods whose characteristics remain practically constant, are usually carried out in accordance with well-established technical requirements and result in products of processing of unchanged quality, the competent authorities of the Member States of the customs union may establish standard exit rates processed products.

Article 259. Replacement of processed products with foreign goods

1. With the permission of the customs authority, it is allowed to replace the products of processing with foreign goods, which, by their description, quality and technical characteristics, coincide with the products of processing, if the processing operation is a warranty repair, as well as when moving goods by pipeline.

2. If the replacement of processed products with equivalent foreign goods is allowed, the import of these foreign goods is allowed until the goods of the customs union are exported outside the customs territory of the customs union. At the same time, the procedure for such replacement is determined by the legislation of the Member States of the customs union.

Article 260. Completion of the customs procedure for processing outside the customs territory

1. The operation of the customs procedure for processing outside the customs territory shall be completed before the expiration of the term for processing goods by placing processed products under the customs procedures for re-import or release for internal consumption in the manner and under the conditions provided for by this Code.

The operation of the customs procedure for processing outside the customs territory may be completed before the expiration of the term for processing goods by placing goods that have not undergone processing operations under the customs procedures for re-import or export in the manner and under the conditions provided for by this Code.

The customs procedure for processing outside the customs territory cannot be completed by the customs procedure for export if, under the legislation of the member states of the customs union, goods placed under the customs procedure for processing outside the customs territory and (or) products of their processing are subject to mandatory return to the territory of a member state of the customs union.

2. Products of processing may be placed under the customs procedures of re-import and release for domestic consumption in one or more consignments (consignments).

Article 261

1. The obligation to pay export customs duties in respect of goods placed under the customs procedure for processing outside the customs territory arises for the declarant from the moment of registration of the customs declaration by the customs authority.

2. The obligation to pay export customs duties in respect of goods placed (placed) under the customs procedure for processing outside the customs territory shall be terminated by the declarant:

1) at the end of the customs procedure for processing outside the customs territory before the expiration of the period for processing goods in accordance with paragraph 1 of Article 260 of this Code, except for the case when during the operation of this procedure the deadline for payment of export customs duties has come;

2) in the cases specified in paragraph 2 of Article 80 of this Code.

3. The deadline for payment of export customs duties shall be:

1) when transferring goods to a person who is not a person who directly carries out processing operations, without the permission of the customs authorities – the day of transfer of goods, and if this day is not established – the day the customs authority discovers the fact of transfer of goods;

2) in case of loss of goods before the expiration of the term for processing goods, with the exception of destruction (irretrievable loss) due to an accident or force majeure or natural loss under normal conditions of transportation (transportation) and storage, – the day of loss of goods, and if this day is not established – the day identification by the customs authority of the fact of loss of goods;

3) if the customs procedure for processing outside the customs territory is not completed before the expiration of the term for processing goods in accordance with paragraph 1 of Article 260 of this Code – the day of expiration of the term for processing goods.

4. Export customs duties shall be payable in amounts corresponding to the amounts of export customs duties that would be payable when placing goods under the customs procedure for export, calculated on the day of registration by the customs body of the customs declaration filed for placing goods under the customs procedure for processing outside the customs territory.

Article 262

When processing products are placed under the customs procedure for release for domestic consumption, import customs duties and taxes are paid in the following order:

1) the amount of import customs duties payable is determined based on the cost of goods processing operations.

If it is not possible to determine the cost of processing operations, it is determined as the difference between the customs value of processed products and the customs value of goods placed under the customs procedure for processing outside the customs territory, as if these goods were exported from the customs territory of the customs union on the day the processed products were placed under the customs territory. release procedure for domestic consumption.

If specific rates of import customs duties are applied to processed products, the amount of import customs duties payable is determined as the product of the amount of import customs duty calculated at a specific rate in respect of processed products and the ratio of the value of processing operations to the customs value of processed products, as if the products processed were placed under the customs procedure for release for domestic consumption;

2) the amount of payable value added tax is determined on the basis of the cost of goods processing operations, which, in the absence of documents confirming the cost of these operations, can be determined as the difference between the customs value of processed products and the customs value of goods exported for processing;

3) the amount of excises in relation to processed products is payable in full, except for the case when the operation for processing goods is the repair of exported goods.

Article 263

1. When placing goods placed under the customs procedure for processing outside the customs territory under the customs procedure for export, the customs value of the goods and (or) their physical characteristics in kind (quantity, weight, volume or other characteristics), export customs duty rates, exchange rates , established in accordance with the legislation of a member state of the customs union, are determined on the day of registration by the customs authority of the customs declaration filed for placing goods under the customs procedure for processing outside the customs territory.

2. From the amounts of export customs duties paid when placing goods placed under the customs procedure for processing outside the customs territory under the customs procedure for export, interest shall be paid, as if a deferment of their payment from the date of registration of the customs declaration by the customs body was granted in respect of these amounts, filed for placing goods under the customs procedure for processing outside the customs territory, calculated in the manner prescribed by the legislation of the member states of the customs union.

Content, conditions for placing goods under the customs procedure for processing for domestic consumption, terms, procedure for customs clearance.

Article 264. Content of the customs procedure for processing for internal consumption

Processing for domestic consumption is a customs procedure in which foreign goods are used for processing operations in the customs territory of the Customs Union within the established time limits without payment of import customs duties, with the application of prohibitions and restrictions, as well as restrictions in connection with the application of special protective, anti-dumping and compensatory measures, subject to the subsequent placement of processed products under the customs procedure for release for domestic consumption with the payment of import customs duties at the rates applicable to processed products.

Article 265. Conditions for placing goods under the customs procedure for processing for internal consumption

1. Processing for domestic consumption is allowed in respect of goods, the list of which is determined by the Commission of the customs union and (or) the legislation of the Member States of the customs union.

2. Placement of goods under the customs procedure for processing for domestic consumption is allowed provided:

1) providing a document on the conditions for processing goods for domestic consumption, issued by the authorized body of a member state of the customs union and containing the information specified in Article 269 of this Code;

2) the possibility of identifying foreign goods in the products of their processing by customs authorities;

3) if the amounts of import customs duties payable in respect of processed products are less than those that would be payable on the day the foreign goods were placed under the customs procedure for processing for internal consumption if they were placed under the customs procedure for release for internal consumption;

4) processed products cannot be restored to their original state in an economically advantageous way.

3. Goods placed under the customs procedure for processing for domestic consumption shall retain the status of foreign goods, and goods obtained as a result of the operation of processing goods shall acquire the status of foreign goods.

4. Foreign goods previously placed under customs procedures may be placed under the customs procedure for processing for domestic consumption, subject to the requirements and conditions provided for by this Code.

Article 266. Processing operations for internal consumption

1. Operations for the processing of goods in the customs procedure for processing for internal consumption include:

1) processing or processing of goods, in which foreign goods lose their individual characteristics;

2) the manufacture of goods, including installation, assembly, disassembly and fitting.

2. Goods processing operations do not include:

1) operations to ensure the safety of goods in their preparation for sale and transportation;

2) obtaining offspring, raising and fattening animals, birds, fish, as well as growing crustaceans and mollusks;

3) growing trees and plants;

4) copying and reproduction of information, audio and video recordings on any type of information media.

Article 267. Identification of foreign goods in processed products

In order to identify foreign goods in the products of their processing, the following methods can be used:

1) affixing by the declarant, the person carrying out the processing, or officials of the customs authorities seals, stamps, digital and other markings on the original foreign goods;

2) detailed description, photography, scale representation of foreign goods;

3) comparison of pre-selected samples, samples of foreign goods and products of their processing;

4) use of the existing marking of goods, including in the form of serial numbers.

5) other methods that can be applied based on the nature of the goods and the ongoing operations for the processing of goods, including by examining the detailed information provided on the use of foreign goods in the technological process of performing an operation for processing goods, as well as on the technology for the production of processed products or by implementation of customs control during the performance of operations for the processing of goods.

Article 268. Term for processing goods for domestic consumption

1. The term for processing goods for domestic consumption may not exceed 1 (one) year.

The period of processing of goods begins from the day they are placed under the customs procedure for processing for internal consumption, and in case of customs declaration of goods in separate lots (several lots) – from the day the first batch of goods is placed under this customs procedure.

By decision of the Commission of the Customs Union for certain categories of goods, a longer period of processing of goods for domestic consumption may be determined.

2. The term for processing goods for domestic consumption includes:

1) the duration of the production process of processing goods;

2) the time required to place processed products under the customs procedure for release for domestic consumption.

3. The term for the processing of goods for domestic consumption may be extended within the period established by paragraph 1 of this article.

4. The procedure for establishing and extending the term for the processing of goods for domestic consumption is determined by the legislation of the Member States of the customs union.

Article 269. Document on the conditions for processing goods for domestic consumption

1. A document on the conditions for the processing of goods for domestic consumption, issued by the authorized body of a Member State of the Customs Union, can be obtained by any person of the Member State of the Customs Union on whose territory this permit is issued, including those who do not directly carry out operations for the processing of goods.

2. The document on the conditions for the processing of goods for domestic consumption must contain information about (about):

1) the person to whom the document was issued;

2) a person (persons) who (who) will (will) directly carry out processing operations;

3) the name, classification of foreign goods and products of their processing in accordance with the Commodity Nomenclature of Foreign Economic Activity, their quantity and cost;

4) documents confirming the completion of a foreign economic transaction, for other documents confirming the right to own, use and (or) dispose of goods not within the framework of a foreign economic transaction;

5) norms for the output of processed products;

6) operations for the processing of goods, methods of their performance;

7) methods of identification of goods;

8) name, classification of residues and wastes in accordance with the Commodity Nomenclature of Foreign Economic Activity, their quantity and cost;

9) the period of processing of goods for domestic consumption;

10) possibilities for further commercial use of waste;

11) the customs authority (customs authorities), in which (which) it is supposed to place goods under the customs procedure for processing for internal consumption and complete this customs procedure.

3. The document on the conditions for the processing of goods for domestic consumption may also contain other information, if it is established by the legislation of the Member States of the customs union.

4. The form and procedure for issuing a document on the conditions for processing goods for domestic consumption, making changes or additions to it, as well as its withdrawal (cancellation) are determined by the legislation of the Member States of the customs union.

5. The release of foreign goods in accordance with the customs procedure for the processing of goods for domestic consumption is carried out by the customs authority of the Member State of the Customs Union, the authorized body of which issued a document on the conditions for processing goods for domestic consumption.

Article 270

1. The rate of output of processed products means the amount or percentage of processed products resulting from the processing of a certain amount of foreign goods.

2. If processing operations for domestic consumption are carried out in relation to goods whose characteristics remain practically constant, are usually carried out in accordance with well-established technical requirements and result in processed products of unchanged quality, the competent authorities of the Member States of the customs union may establish standard output rates processed products.

Article 271

1. Waste resulting from the processing of foreign goods for domestic consumption shall be subject to placement under another customs procedure before the expiration of the processing period, except for the case when the said waste has been processed into a state unsuitable for their further commercial use.

2. For customs purposes, these wastes are considered as goods imported into the customs territory of the customs union in this state.

3. Production losses generated and (or) irretrievably lost as a result of processing operations are not subject to placement under another customs procedure.

Article 272. Remains of goods placed under the customs procedure for processing for internal consumption

Remains of goods formed as a result of processing operations for domestic consumption in accordance with the exit norms, before the expiration of the processing period, are subject to placement under a different customs procedure.

Article 273. Completion of the customs procedure for processing for internal consumption

The operation of the customs procedure for processing for internal consumption ends before the expiration of the term for processing goods by placing processed products under the customs procedure for release for internal consumption in the manner and under the conditions provided for by this Code.

At the same time, non-tariff regulation measures are not applied to processed products.

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