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Customs procedure of reimport

Article 235. Content and application of the customs procedure of reimport

  1. Customs procedurereimport is a customs procedure applied to foreign goods, according to which such goods previously exported from the customs territory of the Union are imported into the customs territory of the Union without payment of import customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing goods under this customs procedure.
  2. The customs procedure of reimport is applied to goods previously exported from the customs territory of the Union, in respect of which the:
    1. customs procedure of export;
    2. customs processing procedure outside the customs territory for the completion of this customs procedure in accordance with subparagraph 1 of paragraph 2 of Article 184 of this Code;
    3. the customs procedure of temporary export for the completion of this customs procedure in accordance with paragraph 1 of Article 231 of this Code.
  3. Goods placed under the customs procedure of reimport acquire the status of goods of the Union, with the exception of goods previously exported from the customs territory of the Union, in respect of which the customs procedure of temporary export or the customs procedure of processing outside the customs territory was applied and which are goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code, or products of their processing.
  4. It is allowed to apply the customs procedure of reimport in relation to:
    1. goods of the Union to complete the customs procedure of a free customs zone in accordance with subparagraph 2 of paragraph 6 of Article 207 of this Code or the customs procedure of a free warehouse in accordance with subparagraph 2 of paragraph 5 of Article 215 of this Code;
    2. products of processing of goods placed under the customs procedure of processing outside the customs territory, which were exported from the customs territory of the Union for their gratuitous (warranty) repair, with the exception of products of processing of goods specified in the second paragraph of paragraph 1 of Article 184 of this Code.
  5. The application of the customs procedure of reimport in respect of goods specified in paragraph 11 of Article 201 and paragraph 9 of Article 211 of this Code is not allowed.

Article 236. Conditions for placing goods under the customs procedure of reimport

  1. The conditions for placing goods under the customs procedure of reimport 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 export of goods from the customs territory of the Union, repair operations, if such operations were carried out with goods outside the customs territory of the Union and are confirmed by the submission of customs and (or) other documents or information about such documents;
    3. other conditions established by paragraphs 2, 4 - 6 of this article in respect of certain categories of goods.
  2. The conditions for placing goods previously exported from the customs territory of the Union, in respect of which the customs procedure of export was applied, under the customs procedure of reimport are:
    1. placing goods under the customs procedure of reimport before the expiration of 3 years from the day following the day of their actual export from the customs territory of the Union, or before the expiration of another period determined by the Commission in accordance with paragraph 3 of this Article;
    2. preservation of the unchanged condition of goods in which they were exported from the customs territory of the Union, with the exception of changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;
    3. reimbursement of taxes and (or) interest from them, when the amounts of such taxes and (or) interest in connection with the export of goods from the customs territory of the Union were not paid or were refunded, as well as amounts of other taxes, subsidies and other amounts unpaid or received directly or indirectly as payments, benefits or refunds in connection with with the export of goods from the customs territory of the Union, if this is provided for by the legislation of the Member States, in the manner and under the conditions established by such legislation.
  3. In respect of certain categories of goods, the Commission has the right to determine a period exceeding the period specified in subparagraph 1 of paragraph 2 of this Article. (see Decision of the Board of the Eurasian Economic Commission No. 203 of 11.12.2018)
  4. The conditions for placing goods previously exported from the customs territory of the Union, in respect of which the customs procedure of temporary export was applied, under the customs procedure of reimport are:
    1. import of goods into the customs territory of the Unionduring the validity period of the customs procedure of temporary export;
    2. preservation of the unchanged condition of goods in which they were exported from the customs territory of the Union, with the exception of changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage, as well as changes that are allowed in respect of such goods when they are used in accordance with the customs procedure of temporary export.
  5. The conditions for placing goods previously exported from the customs territory of the Union, in respect of which the customs procedure of processing outside the customs territory was applied, under the customs procedure of reimport are:
    1. import of goods into the customs territory of the Union during the validity period of the customs procedure for processing outside the customs territory established by the customs authority;
    2. preservation of the unchanged condition of the goods in which they were exported from the customs territory of the Union, with the exception of changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage.
  6. The conditions for placing processed products of goods in respect of which the customs procedure of processing was applied outside the customs territory under the customs procedure of reimport are:
    1. export of goods placed under the customs procedure of processing outside the customs territory from the customs territory of the Union for their gratuitous (warranty) repair;
    2. placement of processed products under the customs procedure of reimport during the validity period of the customs procedure of processing outside the customs territory established by the customs authority.
  7. The declarant of goods placed under the customs procedure of reimport may be a person who was a declarant of goods placed under one of the customs procedures specified in paragraphs 2, 4 - 6 of this Article, in accordance with which the goods were exported from the customs territory of the Union.

Article 237. Refund (offset) of export customs duties

  1. In respect of the goods specified in paragraph 2 of Article 236 of this Code placed under the customs procedure of reimport, the refund (offset) of the amounts of export customs duties paid is carried out, provided that the specified goods are placed under the customs procedure of reimport no later than 6 months from the day following the day of placing such goods under the customs procedure of export.
  2. In the event that when placing goods under the customs procedure of exportcustoms declarationthe goods were carried out with the features established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code, or with the features defined by Article 115, Article 116 or Article 117 of this Code, in respect of such goods placed under the customs procedure of reimport, the refund (offset) of the amounts of export customs duties is carried out provided that the specified goods are placed under the customs procedure of re-import no later than the deadline established by the legislation on customs regulation of the member state in whose territory the goods were placed under the customs procedure of export.