Customs re-export procedure

Article 238. Content and application of the customs procedure of re-export

1. Customs procedurere-export is a customs procedure applied to foreign goods and goods of the Union, according to whichforeign goodsare exported from the customs territory of the Union without payment of import customs duties, taxes, special, anti-dumping, countervailing duties and (or) with the refund (offset) of the amounts of such duties and taxes in accordance with Article 242 of this Code, andUnion goods- without payment of export customs duties, subject to the conditions of placing goods under this customs procedure.
2. The customs procedure of re-export is applied to:
   1. foreign goods imported into the customs territory of the Union and located in the customs territory of the Union, including foreign goods placed under customs procedures;
   2. goods received (formed) as a result of processing operations in the customs territory of the Union (processed products, waste, with the exception of waste specified in paragraph 3 of Article 170 of this Code, and (or) residues) to complete the customs procedure for processing in the customs territory in accordance with paragraph 1 of Article 173 of this Code;
   3. waste, with the exception of waste specified in paragraph 3 of Article 195 of this Code, and (or) residues formed as a result of processing operations for domestic consumption, to complete the customs procedure for processing for domestic consumption in accordance with subparagraph 1 of paragraph 2 of Article 197 of this Code;
   4. goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone, in order to complete the customs procedure of the free customs zone in accordance with subparagraph 1 of paragraph 5 of Article 207 of this Code;
   5. goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse for the completion of the customs procedure of a free warehouse in accordance with subparagraph 1 of paragraph 4 of Article 215 of this Code;
   6. goods of the Union, in respect of which the customs procedure of release for domestic consumption has been applied, if the goods are exported from the customs territory of the Union due to non-fulfillment of the terms of the transaction on the basis of which the goods were moved across the customs border of the Union, including in quantity, quality, description or packaging, subject to the conditions established by paragraph 2 of Article 239 of this Code;
   7. goods placed under the customs procedure of release for domestic consumption, in respect of which, in accordance with international treaties within the Union or international treaties on accession to the Union, lower rates of import customs duties are applied than those established by the Unified Customs Tariff of the Eurasian Economic Union, if these goods are exported from the customs territory of the Union due to non-fulfillment of the terms of the transaction, on the basis of which goods were transported across the customs border of the Union, including in quantity, quality, description or packaging, subject to the conditions established by paragraph 2 of Article 239 of this Code.
3. The goods of the Union specified in subparagraph 6 of paragraph 2 of this Article, placed under the customs procedure of re-export and actually exported from the customs territory of the Union, lose the status of goods of the Union.
4. It is allowed to apply the customs procedure of re-export in respect of exported from the customs territory of the Union:
   1. the goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code placed under the customs procedure of processing outside the customs territory to complete the customs procedure of processing outside the customs territory in accordance with subparagraph 2 of paragraph 2 of Article 184 of this Code;
   2. goods placed under a special customs procedure, in cases determined by the Commission;
   3. vehicles of international transportation in accordance with paragraph 7 of Article 276 of this Code;
   4. foreign goods specified in subparagraph 2 of paragraph 5 of Article 303 of this Code.
   5. The goods specified in paragraph 4 of this Article are placed under the customs procedure of re-export without their import into the customs territory of the Union.

Article 239. Conditions for placing goods under the customs procedure of re-export

1. The conditions for placing the goods specified in subparagraphs 1-5 of paragraph 2 of Article 238 of this Code under the customs procedure of re-export are:
   1. compliance with prohibitions and restrictions in accordance with Article 7 of this Code;
   2. submission to the customs authority of information on the circumstances of the import of goods into the customs territory of the Union, the export of goods from the customs territory of the Union, which are confirmed by the submission of customs and (or) other documents or information about such documents.
2. The conditions for placing the goods specified in subparagraphs 6 and 7 of paragraph 2 of Article 238 of this Code under the customs procedure of re-export are:
   1. placing goods under the customs procedure of re-export within 1 year from the day following the day of their placement under the customs procedure of release for domestic consumption;
   2. submission to the customs authority of information on the circumstances of the import of goods into the customs territory of the Union, non-fulfillment of the terms of the transaction on the basis of which the goods were moved across the customs border of the Union, placing these goods under the customs procedure of release for domestic consumption, use of these goods after placement under the customs procedure of release for domestic consumption, which are confirmed by the submission of customs and (or) other documents or information about such documents. For the purposes of confirming the non-fulfillment of the terms of the transaction on the basis of which the goods were moved across the customs border of the Union, the customs authority may be provided with documents issued by authorized organizations in accordance with the legislation of the member States;
   3. non-use of goods in the customs territory of the Union and failure to repair them, except in cases when the use of goods was necessary to detect defects or other circumstances that causedexport of goods from the customs territory of the Union;
   4. possibility of identification of goods by the customs authority;
   5. compliance with prohibitions and restrictions in accordance with Article 7 of this Code.

Article 240. Actions with goods placed under the customs procedure of re-export

1. For transportation (transportation) through the customs territory of the Union, goods placed under the customs procedure of re-export are placed under the customs procedure of customs transit, with the exception of:
   1. goods specified in subparagraph 6 of paragraph 2 of Article 238 of this Code;
   2. goods that are exported from the territory of the portFEZor a logistics FEZ and the place of departure of such goods is the place of movement of goods across the customs border of the Union, to which such a port FEZ or logistics FEZ adjoins;
   3. other categories of goods determined by the Commission.
2. Goods placed under the customs procedure of re-export must be exported from the customs territory of the Union within a period not exceeding 4 months from the day following the day of placing such goods under such a customs procedure, with the exception of goods imported into the territory of a port FEZ or logistics FEZ.
3. If, within 3 working days following the day of placing foreign goods under the customs procedure of re-export, such goods have not been placed under the customs procedure of customs transit or have not left the customs territory of the Union, they must be placed in temporary storage.
4. In case of non-removal from the customs territory of the Union of foreign goods placed under the customs procedure of re-export, except in cases of their destruction and (or) irretrievable loss due to 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 established by paragraph 2 of this Article article, the effect of the customs procedure of re-export is terminated, and such foreign goods are detained by the customs authority in accordance with Chapter 51 of this Code.

Article 241. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of re-export, the term of their payment and calculation

1. The declarant is obliged to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of re-export from the moment the customs body registers the goods declaration.
2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of re-export is terminated by the declarant upon the occurrence of the following circumstances:
   1. the actual export of foreign goods from the customs territory of the Union, confirmed by the customs authority of the place of departure in the manner determined by the Commission in accordance with Article 93 of this Code;
   2. placing goods in respect of which the customs procedure for re-export has been terminated under customs procedures in accordance with paragraph 7 of Article 129 of this Code;
   3. fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraphs 4-6 of this article;
   4. recognition by the customs authority in accordance with the legislation of the member states on customs regulation of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases when prior to such destruction or irrevocable loss in accordance with this Code in respect of these foreign goods, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come;
   5. refusal to release goods in accordance with the customs procedure of re-export - with respect to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the goods declaration;
   6. revocation of the declaration for goods 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 import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the declaration for goods;
   7. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
   8. detention of goods by the customs body in accordance with Chapter 51 of this Code;
   9. 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 import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution in case of non-export from the customs territory of the Union of foreign goods placed under the customs procedure of re-export before the expiration of the period established by paragraph 2 of Article 240 of this Code.
   Upon the occurrence of this circumstance, the date of payment of import customs duties, taxes, special, anti-dumping, countervailing duties is the day when goods are placed under the customs procedure of re-export.
4. Upon the occurrence of the circumstances specified in paragraph 3 of this Article, import customs duties,taxes special, anti-dumping, countervailing duties are payable as if foreign goods placed under the customs procedure of re-export were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes, except for the cases specified in paragraphs 5 and 6 of this article.
   For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties, effective on the day of registration by the customs authority of the goods declaration filed for placing goods under the customs procedure of re-export, are applied.
5. If the circumstance specified in paragraph 3 of this Article has occurred in respect of conditionally released goods specified in subparagraph 1 of paragraph 1 of Article 126 of this Code, import customs duties and taxes shall be payable in the amount of the amounts of import customs duties and taxes not paid when goods are released in accordance with the customs procedure of release for domestic consumption in connection with the application of benefits for the payment of import customs duties and taxes. Special, anti-dumping, countervailing duties in respect of these goods are not subject to payment.
6. If the circumstance specified in paragraph 3 of this Article has occurred in respect of processed products of goods placed under the customs procedure of processing in the customs territory, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable in the amount of the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties that were subject to It would be paid as if foreign goods placed under the customs procedure of processing in the customs territory and used for the manufacture of processed products in accordance with the norms of the output of processed products were placed under the customs procedure of release for domestic consumption.
   For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties, effective on the day of registration by the customs authority of the declaration for goods filed for placing goods under the customs procedure of processing in the customs territory, and in respect of goods, the release of which when they are the goods were placed under the customs procedure of processing in the customs territory before the filing of the goods declaration, - on the day of registration by the customs authority of the application for the release of goods before the filing of the goods declaration.
   If, in order to calculate import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert foreign currency into the currency of a member State, such recalculation is carried out at the exchange rate effective on the day specified in paragraph two of this paragraph.
7. Interest is payable on the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 6 of this Article, as if a deferral of their payment was granted in respect of these amounts from the date of placing the goods under the customs procedure of processing in the customs territory to the day of placing the goods under the customs procedure the re-export procedure. These percentages are accrued and paid in accordance with Article 60 of this Code.
   If the operation of the customs procedure of processing in the customs territory was suspended in accordance with paragraph 3 of Article 173 of this Code, the interest provided for in this paragraph for the period of suspension of the customs procedure is not accrued and is not paid.
8. In the case of the actual export of foreign goods from the customs territory of the Union, confirmed by the customs authority of the place of departure in accordance with the procedure determined by the Commission, or placement in accordance with paragraph 7 of Article 129 of this Code of such goods under customs procedures applicable to foreign goods, or detention by customs authorities of such goods in accordance with Chapter 51 of this Code after upon payment of import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part), import customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this Article shall be refunded in accordance with Chapter 10 and Article 76 of this Code.
9. The declarant has no obligation to pay export customs duties in respect of goods placed under the customs procedure of re-export.

Article 242. Refund (offset) of import customs duties, taxes, special, anti-dumping, countervailing duties

1. In respect of the goods specified in subitems 6 and 7 of paragraph 2 of Article 238 of this Code placed under the customs procedure of re-export and actually exported from the customs territory of the Union, the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in connection with the application of the customs procedure of release for domestic consumption, except for the case when the amounts of import customs duties and taxes have been paid (collected) in connection with the commission of actions in violation of the purposes and conditions of granting benefits for the payment of import customs duties and taxes and (or) in violation of restrictions on the use and (or) disposal of these goods in connection with the application of such benefits.
2. The refund (offset) of the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 1 of this Article is carried out in accordance with Chapter 10 and Article 76 of this Code.