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Chapter 19 - General provisions on customs procedures

Article 127. Application of customs procedures

  1. Goods transported across the customs border of the Union and other goods in the cases established by this Code for being and use in the customs territory of the Union, export from the customs territory of the Union and (or) being and use outside the customs territory of the Union are subject to placement under customs procedures, unless otherwise established by this Code.
  2. Depending on the purposes of finding and using goods in the customs territory of the Union, their export from the customs territory of the Union and (or) finding and using outside the customs territory of the Union, the following customs procedures are applied to goods:
  3. Goods placed under the customs procedure may be placed under other customs procedures, or the same customs procedure:
    1. to complete the customs procedure under which the goods are placed;
    2. to suspend the customs procedure under which the goods are placed;
    3. for transportation (transportation) of goods through the customs territory of the Union and (or) for transportation from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of states that are not members of the Union, and (or) by sea in accordance with this Code.
  4. The content of customs procedures and provisions regulating the procedure for applying customs procedures, including the conditions for placing goods under customs procedures, the conditions and procedure for using goods in accordance with customs procedures after they are placed under such customs procedures, the procedure for completing, terminating, suspending and resuming customs procedures, as well as the circumstances of the occurrence and termination of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, the term and (or) features of their calculation and payment in respect of goods placed (placed) under customs procedures, or goods received (formed), manufactured (received) within the framework of customs procedures, are determined by the relevant chapters of this section, and in the following cases provided for by this Code - by the Commission and (or) by the legislation of the member states on customs regulation.
  5. The legislation of the member States on customs regulation, in addition to the conditions for placing goods under customs procedures, with the exception of the customs procedure of customs transit and customs procedure of processing outside the customs territory, may establish such a condition for placing goods under customs procedures as ensuring the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties.

Article 128. Placing goods under the customs procedure

  1. The persons referred to in Article 83 of this Code have the right to choose the customs procedure provided for by this Code by applying it during the customs declaration of goods, or when declaring goods for release before submitting a declaration for goods, or by importing goods into the territory of the portFEZor a logistics FEZ.
  2. The placement of goods under the customs procedure begins from the moment the customs body submits a customs declaration or an application for the release of goods before filing a declaration for goods, unless otherwise established by this Code, and ends with the release of goods, except for the case provided for in paragraph 1 of Article 204 of this Code.
  3. The day of placing goods under the customs procedure is considered to be the day of release of goods, except for the case provided for in paragraph 1 of Article 204 of this Code.
  4. The duty to confirm compliance with the conditions for placing goods under the declared customs procedure is assigned to the declarant.
  5. Goods subject to sanitary quarantine, veterinary, quarantine phytosanitary and other types of state control (supervision) are placed under the customs procedure only after the implementation of the appropriate type of state control (supervision).
  6. If, when introducing a non-tariff regulation measure, customs procedures are defined under which the placement of goods in respect of which such a measure is introduced is not allowed, then these goods are not subject to placement under such customs procedures, regardless of the provisions of this section.

Article 129. Completion, termination, suspension and resumption of the customs procedure

  1. The effect of customs procedures shall be subject to completion in the cases, procedure and terms established by this Code, and if this is provided for by this Code, by the Commission or the legislation of the Member States on customs regulation.
  2. The validity of the customs procedure is considered completed before the expiration of the validity period of the customs procedure established by the customs authority, ifcustoms declaration submitted for placing goods under the customs procedure for the purpose of completing this customs procedure, is registered by the customs authority within the time period provided for the completion of the customs procedure, except for the case when the customs authority refused to release goods in accordance with the declared customs procedure or the customs declaration was withdrawn in accordance with Article 113 of this Code.
  3. In case of liquidation of a person who is a declarant of goods placed under the customs procedure, the legislation of the Member States may establish a different period before the expiration of which the customs procedure must be completed than provided for by this Code, and may also determine the persons who are obligated to complete the customs procedure.
  4. The customs procedures shall be terminated in the cases, procedure and terms established by this Code, and if provided for by this Code, by the Commission or the legislation of the Member States on customs regulation.
  5. In the cases provided for by this Code, goods placed under a customs procedure that has been terminated, as well as goods received (formed), manufactured (received) as part of the application of such a customs procedure, are detained by customs authorities in accordance with Chapter 51 of this Code.
  6. Goods placed under a customs procedure, the validity of which has been terminated, as well as goods received (formed), manufactured (received) as part of the application of such a customs procedure, not detained by customs authorities in accordance with paragraph 5 of this Article, are subject to temporary storage in accordance with Chapter 16 of this Code.
  7. Located in the customs territory of the Unionforeign goods in respect of which the customs procedure has been terminated, for further stay and use in the customs territory of the Union or export from the customs territory of the Union shall be placed under the customs procedures applicable to foreign goods, except for the cases provided for by this Code.
    Goods received (formed), manufactured (received) within the framework of the application of customs procedures, the validity of which has been terminated, for further stay and use in the customs territory of the Union, export from the customs territory of the Union or import into such territory are subject to placement under customs procedures applicable to these goods, depending on the status they have acquired during the period of validity of customs procedures, except for the cases provided for by this Code.
    Goods located outside the customs territory of the Union, in respect of which the customs procedure has been terminated, for further stay outside the customs territory of the Union are subject to placement under the customs procedures applicable to the goods of the Union, and for importation into the customs territory of the Union - under the customs procedures applicable to foreign goods.
  8. When placing goods under customs procedures in accordance with paragraph 7 of this Article, after the termination of customs procedures, the provisions of this Code shall apply to such goods, without taking into account the specifics of the calculation and payment of customs duties, taxes, special, anti-dumping, countervailing duties provided for by this Code, which are applied when placing goods under customs procedures to complete the relevant customs procedures, except for the specifics provided for in Article 226 of this Code.
  9. The effect of the customs procedure may be suspended by placing goods placed under the customs procedure or products of processing of such goods under another customs procedure, as well as in the case provided for in paragraph 1 of Article 133 of this Code.
    Customs procedures that are used to suspend the operation of other customs procedures, as well as cases when the operation of a customs procedure may be suspended, are determined by this Code, and if this is provided for by this Code, by the Commission.
    The procedure for suspending and resuming customs procedures in established cases is determined by the Commission.

Article 130. Extension of the validity period of customs procedures

  1. The validity period of customs procedures established by the customs authority shall be extended by the customs authority before its expiration, and in cases provided for by this Code or the legislation of the Member States in accordance with paragraph 3 of Article 165, paragraph 3 of Article 178 and paragraph 3 of Article 190 of this Code - after its expiration within the time limits provided for by this Code, or the terms determined by the Commission or established by the legislation of the Member States on customs regulation in accordance with this Code.
  2. The procedure for extending the validity period of customs procedures established by the customs authority is established by the legislation of the Member States on customs regulation.

Article 131. Compliance with internal market protection measures established in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union when placing goods under the customs procedure

Compliance with internal market protection measures established in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union is confirmed when placing goods under customs procedures, the conditions of placement under which provide for compliance with such measures, unless otherwise established by this Code, the Agreement on The Union or acts of the Commission, which introduce such measures.

Article 132. Compliance with the conditions of use of goods in accordance with the declared customs procedure

1. The obligation to comply with the conditions of use of goods in accordance with the declared customs procedure, which are subject to compliance after the goods are placed under the customs procedure, is imposed on the declarant, as well as on other persons in accordance with this Code.

2. The persons referred to in paragraph 1 of this Article shall be liable for violation of the terms of use of goods in accordance with the declared customs procedure in accordance with the legislation of the Member States.

Article 133. Consequences of seizure (arrest), confiscation or conversion to the property (income) of the Member State of goods placed under the customs procedure

  1. In case of seizure of goods placed under the customs procedure or seizure of such goods in accordance with the legislation of the Member States, the customs procedure in respect of these goods is suspended.
  2. If a decision is made to cancel the seizure of goods or to cancel the seizure of them, the customs procedure is resumed from the day following the date of entry into force of such a decision, or the day specified in such a decision.
  3. Upon the resumption of the customs procedure, the interest accrual and payment of which are provided for in accordance with this section for the period of suspension of the customs procedure are not accrued and are not paid.
  4. In case of confiscation or conversion to the property (income) of a Member State by a court decision of goods placed under the customs procedure, the customs procedure in respect of these goods is terminated.
  5. If bringing a person to administrative or criminal responsibility in accordance with the legislation of the Member States is related to non-compliance with the conditions for the use of goods in accordance with the customs procedure and the non-compliance entails the impossibility of further application of this customs procedure, the customs procedure must be completed within 15 calendar days from the day following the date of entry by virtue of the relevant decision to bring a person to justice.
    If the customs procedure is not completed within the period specified in the first paragraph of this paragraph, the customs procedure is terminated, and the goods are detained by the customs authorities in accordance with Chapter 51 of this Code.