Customs procedure of export

Article 139. Content and application of the customs procedure of export

1. Customs procedureexport is a customs procedure applied to goods of the Union, according to which such goods are exported from the customs territory of the Union for permanent residence outside it.
2. Goods placed under the customs procedure of export and actually exported from the customs territory of the Union lose the status of goods of the Union, except in cases when, in accordance with paragraphs 4 and 7 of Article 303 of this Code, such goods retain the status of goods of the Union.
3. It is allowed to apply the customs procedure of export in relation to:
   1. exported from the customs territory of the Union:
      • goods placed under the customs procedure of processing outside the customs territory, with the exception of goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code, for the completion of the customs procedure of processing outside the customs territory in accordance with subparagraph 1 of paragraph 2 of Article 184 of this Code;
      • goods placed under the customs procedure of temporary export for the completion of the customs procedure of temporary export in accordance with paragraph 2 of Article 231 of this Code;
      • goods placed under a special customs procedure to complete the special customs procedure in cases determined in accordance with Article 254 of this Code by the Commission and the legislation of the Member States in cases provided by the Commission;
      • vehicles of international carriage in accordance with paragraph 5 of Article 276 of this Code;
      • goods of the Union specified in subparagraph 2 of paragraph 5 of Article 303 of this Code;
      • processed products for the completion of the customs procedure of processing outside the customs territory in accordance with subparagraph 3 of paragraph 2 of Article 184 of this Code;
   2. goods specified in paragraph 5 of Article 231 of this Code for export from the customs territory of the Union.
4. The goods specified in subparagraphs 1 and 2 of paragraph 3 of this Article are placed under the customs procedure of export without their import into the customs territory of the Union.
5. The goods specified in the fourth paragraph of subparagraph 2 of paragraph 5 of Article 207 of this Code, and the goods specified in the fourth paragraph of subparagraph 2 of paragraph 4 of Article 215 of this Code placed under the customs procedure of export to complete the customs procedure of a free customs zone or customs procedure of a free warehouse, must be exported from the customs territory of the Union in time, not exceeding 1 year from the day following the day of placing such goods under the customs procedure of export.
   The legislation of the Member States may establish a shorter period during which the specified goods must be exported from the customs territory of the Union.
   If these goods are not exported from the customs territory of the Union, except in cases of their destruction and (or) irretrievable loss as a result of an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, before the expiration of the period provided for in paragraph one of this paragraph or established by the legislation of the States-members in accordance with the second paragraph of this paragraph, the customs procedure for export is terminated, and such goods are detained by customs authorities in accordance with Chapter 51 of this Code.
   The specified goods are not detained by the customs authorities if, at the time of termination of the customs procedure for export, they are in the territory ofFEZor in a free warehouse.

Article 140. Conditions for placing goods under the customs procedure of export

The conditions for placing goods under the customs procedure of export are:

• payment of export customs duties in accordance with this Code;
• compliance with prohibitions and restrictions in accordance with Article 7 of this Code;
• compliance with other conditions stipulated by international treaties within the Union, bilateral international treaties between Member States and international treaties of Member States with a third party.

Article 141. The emergence and termination of the obligation to pay export customs duties in respect of goods placed under the customs procedure of export, the term of their payment and calculation

1. The duty to pay export customs duties in respect of goods placed under the customs procedure of export arises for the declarant from the moment of registration of the goods declaration by the customs authority.
2. The obligation to pay export customs duties in respect of goods placed under the customs procedure of export is terminated by the declarant upon the occurrence of the following circumstances:
   1. release of goodsin accordance with the customs procedure of export with the application of benefits for the payment of export customs duties;
   2. fulfillment of the obligation to pay export customs duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 4 of this article;
   3. refusal to release goods in accordance with the customs procedure of export - with respect to the obligation to pay export customs duties that arose during the registration of the goods declaration;
   4. revocation of the goods declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - with respect to the obligation to pay export customs duties that arose during the registration of the goods declaration;
   5. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
   6. detention of goods by the customs body in accordance with Chapter 51 of this Code;
   7. placement for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if such goods were not previously released.
3. The obligation to pay export customs duties is subject to execution (export customs duties are subject to payment) before the release of goods in accordance with the customs procedure of export, unless another period is established by this Code.
4. Export customs duties are payable in the amount of the amounts of export customs duties calculated in the declaration for goods, taking into account the benefits for the payment of export customs duties.