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Special customs procedure

Article 253. Content and application of the special customs procedure

1. Specialcustoms procedure- the customs procedure applied to certain categories of foreign goods and goods of the Union, according to which such goods are moved across the customs border of the Union, are located and (or) used in the customs territory of the Union or beyond its borders without payment of customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing goods under this customs procedure and (or) their use in accordance with such customs procedure.

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" >Special customs procedureapplies to the following categories of goods:

1) goods exported from the customs territory of the Union intended to ensure the functioning of diplomatic missions, consular offices, representative offices of Member states to international organizations located outside the customs territory of the Union;

2) goods transported across the customs border of the Union intended for official use by diplomatic missions and consular offices located in the customs territory of the Union, with the exception of consular offices headed by honorary consular officials;

3) state coats of arms, flags, signs, seals and stamps, books imported into the customs territory of the Union,officialprinted materials, office furniture, office equipment and other similar goods received by consular institutions from the represented State or at the request of the represented State, intended for official use by consular institutions located in the customs territory of the Union, headed by honorary consular officials;

4) goods transported across the customs border of the Union intended for official use by the representations of States to international organizations, international organizations or their representations located in the customs territory of the Union, in respect of which exemption from customs duties and taxes is provided in accordance with international treaties of the Member States with a third party and international treaties between the Member States;

5) goods transported across the customs border of the Union intended for official use by other organizations or their representative offices located on the territory of a Member State, in respect of which exemption from customs duties and taxes is provided in accordance with international treaties of that Member state. The Commission has the right to determine goods that do not belong to this category of goods;

6) weapons, military equipment, ammunition and other material assets that are goods of the Union, transported across the customs border of the Union in order to maintain combat readiness, create favorable conditions for the performance of assigned tasks of military units (institutions, formations) of the Member states stationed in the customs territory of the Union and (or) beyond its borders;

7) weapons, military equipment, ammunition and other material means transported across the customs border of the Union for the participation of the armed forces (other troops and military formations, authorized organizations) of the member states and non-member states of the Union in joint (international) exercises, competitions, as well as parades and other solemn events;

8) goods transported across the customs border of the Union andvehicles intended for the prevention of natural disasters and other emergency situations and the elimination of their consequences, including goods intended for free distribution by state bodies of the member states, their structural subdivisions or organizations authorized in accordance with the legislation of the member states to persons affected by emergency situations, as well as goods and vehicles, necessary for carrying out emergency rescue and other urgent work and ensuring the life of emergency rescue units, medical services and organizations whose powers include resolving issues in the field of eliminating the medical and sanitary consequences of emergencies, organizing and providing medical care, including medical evacuation, with the exception of alcoholic beverages (except ethyl alcohol), beer, tobacco products, precious metals and precious stones, as well as products made from them;

9) goods transported across the customs border of the Union intended for carrying out scientific research in the Arctic and Antarctic by persons of the Member states in the interests of the Member states on a non-commercial basis, as well as for ensuring the activities of scientific research expeditions of the Member states organized for carrying out these works;

10) goods transported across the customs border of the Union intended for the purposes of doping control. The goods belonging to this category of goods are determined by the Commission;

11) transported across the customs border of the Unionforeign goods(medicinal products (medicinal products), special sports nutrition, biologically active food additives) intended for carrying out therapeutic and restorative measures in relation to candidates for national and national sports teams and members of such teams in the interests of member states on a non-commercial basis, as well as to ensure the activities of research groups in sports of the highest (high) achievements, involved ministries of the member states;

12) sports equipment and equipment transported (moved) across the customs border of the Union, other goods intended exclusively for use in organizing and conducting official international sports events or in preparation for them during training events. The goods belonging to this category of goods are determined by the Commission;

13) foreign goods intended for the construction (creation, construction), maintenance (operation, use) of artificial islands, installations, structures or other objects located outside the territory of a Member state in respect of which this member state has exclusive jurisdiction. Goods that do not belong to this category of goods are determined by the Commission;

14) goods intended for use in the framework of international cooperation in the field of exploration and use of outer space, including the provision of services for the launch of spacecraft. The goods belonging to this category of goods are determined by the Commission;

15) foreign goods transported across the customs border of the Union intended for the organization and holding of official international exhibitions, the characteristics of which are determined by the Commission. Goods that do not belong to this category of goods are determined by the Commission.

3. The Commission has the right to determine other categories of goods in respect of which a special customs procedure is applied, including goods belonging or not belonging to these categories of goods.

Article 254. Conditions of placement under a special customs procedure and the procedure for applying a special customs procedure, depending on the categories of goods in respect of which it is applied

Depending on the categories of goods in respect of which a special customs procedure is applied, the Commission and the legislation of the Member States, in cases provided for by the Commission, determine the conditions for placing goods under a special customs procedure, including the application of non-tariff regulation measures, technical regulation, sanitary, veterinary-sanitary and quarantine phytosanitary measures, and the procedure for applying a special customs procedures, including:

determination of the status of goods imported into the customs territory of the Union and (or) exported from the customs territory of the Union;

the term and other conditions for the use of goods in accordance with the special customs procedure;

the procedure for completing the special customs procedure;

cases and procedure for suspending and resuming the special customs procedure;

circumstances of the occurrence and termination of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, circumstances in which the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution, and the term of their payment in respect of goods placed (placed) under a special customs procedure;

customs procedures under which goods may be placed for the completion and suspension of the special customs procedure, the specifics of the calculation and payment of customs duties, taxes, special, anti-dumping, countervailing duties when placing goods under these customs procedures and the deadline for their payment.