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Customs procedure of the free customs zone

Article 201. Content and application of the customs procedure of the free customs zone

  1. Customs procedurea free customs zone is a customs procedure applied to foreign goods and goods of the Union, according to which such goods are placed and used within the territoryFEZor part thereof without payment of customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing goods under this customs procedure and their use in accordance with such customs procedure.
  2. Goods intended for placement and (or) use by residents (participants, subjects) of the FEZ on the territory of the FEZ in order for residents (participants, subjects) of the FEZ to carry out entrepreneurial and other activities in accordance with the agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on conditions of activity in the FEZ, investment declaration, business program), unless otherwise established by the legislation of the member state in respect of goods placed under the customs procedure of a free customs zone for placement and (or) use in the territories of individual FEZs established on the territory of such a member state.
  3. The goods specified in paragraph 2 of this Article, which are goods of the Union, with the exception of those imported for placement and (or) use on the territory of a port FEZ or logistics FEZ, are placed under the customs procedure of a free customs zone at the choice of a resident (participant, subject) of the FEZ, if the legislation of the member state on whose territory the FEZ is established, it is not established that theseUnion goodsare subject to placement under the customs procedure of the free customs zone without fail.
  4. Goods intended for placement on the territory of a port FEZ or logistics FEZ by persons who are not residents (participants, subjects) of a port FEZ or logistics FEZ and who have concluded an agreement with residents (participants, subjects) of a port FEZ or logistics FEZ on the provision of services for the warehousing (storage) of goods, loading are placed under the customs procedure of a free customs zone (unloading) of goods and other cargo operations related to storage, as well as to ensure the safety of goods and the preparation of goods for transportation (transportation), including batch splitting, formation of shipments, sorting, packaging, repacking, labeling (hereinafter referred to in this chapter as the service agreement), provided that the operations, transactions made with goods in the provision of such services do not change the characteristics of goods associated with a change in the code in accordance with the Commodity Nomenclature of Foreign Economic Activity.
  5. With respect to the goods of the Union located on the territory of the FEZ and not placed under the customs procedure of the free customs zone, it is allowed to perform any operations, including those provided for in paragraph 1 of Article 205 of this Code.
  6. Are not placed under the customs procedure of the free customs zonevehicles, carrying out the transportation of goods, passengers and (or) baggage to the territory of the FEZ and (or) carrying out the transportation of goods from the territory of such a FEZ, as well assupplies, located on such vehicles.
  7. Foreign goods The goods placed under the customs procedure of the free customs zone retain the status of foreign goods, and the goods of the Union placed under the customs procedure of the free customs zone retain the status of the goods of the Union.
  8. Goods manufactured (received) from goods of the Union placed under the customs procedure of the free customs zone, as well as goods manufactured (received) from goods of the Union placed under the customs procedure of the free customs zone, and goods of the Union not placed under the customs procedure of the free customs zone, acquire the status of goods of the Union.
  9. Goods made (received) from foreign goods placed under the customs procedure of the free customs zone, and goods made (received) from foreign goods placed under the customs procedure of the free customs zone, and goods of the Union (hereinafter in this chapter - goods made (received) from foreign goods placed under the customs procedure free customs zone), acquire the status of foreign goods, taking into account the second paragraph of this paragraph.
    If goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone are exported from the customs territory of the Union, the status of such goods is determined in accordance with Article 210 of this Code.
  10. If the goods located on the territory of the FEZ cannot be identified by the customs authority as goods that were on the territory of the FEZ before its creation, or as goods imported into the territory of the FEZ or manufactured (received) on the territory of the FEZ, then such goods for the purposes of their export from the territory of the FEZ outside the customs territory of the Union are considered as goods of the Union, and for other purposes - as foreign goods imported into the customs territory of the Union.
  11. When goods specified in paragraph 10 of this Article, previously exported from the territory of the FEZ outside the customs territory of the Union, are imported into the customs territory of the Union, the customs procedure of reimport is not applied to such goods.
  12. Foreign goods subject to the measures of protection of the internal market placed under the customs procedure of the free customs zone must be identified in goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone for the export of such goods from the territory of the FEZ to the rest of the customs territory of the Union.
    If foreign goods subject to internal market protection measures placed under the customs procedure of the free customs zone are used for the manufacture of goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone, but cannot be identified in such goods, goods made (obtained) from such foreign goods placed under the customs procedure of the free customs zone must be exported from the customs territory of the Union.
  13. The Commission has the right to determine the list of goods and (or) categories of goods that are not subject to placement under the customs procedure of the free customs zone.
    In accordance with the legislation of the member States, a list of goods and (or) categories of goods that are not subject to placement under the customs procedure of a free customs zone in FEZs created (being created) on the territories of these states may be established.
  14. Parts, assemblies, aggregates that can be identified by the customs authority as being (included) in the composition of goods placed under the customs procedure of the free customs zone are considered for the purpose of their export from the territory of the FEZ as goods placed under the customs procedure of the free customs zone, and the provisions of this Code apply to them.
  15. The legislation of a Member State may establish that paragraph 3 of Article 205, subparagraphs 1 and 2 of paragraph 1 of Article 207 of this Code do not apply to SEZs whose limits fully or partially coincide with the sections of the customs border of the Union established on the territory of such a Member State.

Article 202. Conditions for placing goods under the customs procedure of a free customs zone and their use in accordance with such a customs procedure

  1. The conditions for placing goods under the customs procedure of the free customs zone are:
    1. the goods are intended for placement and (or) use by residents (participants, subjects) of the FEZ on the territory of the FEZ in order for residents (participants, subjects) of the FEZ to carry out entrepreneurial and other activities in accordance with the agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program), unless otherwise established by the legislation of a member state in accordance with paragraph 2 of Article 201 of this Code for placement and (or) use in the territories of individual SEZs established on the territory of such a member state;
    2. the goods are intended to be placed on the territory of a port FEZ or logistics FEZ by persons who are not residents (participants, subjects) of a port FEZ or logistics FEZ and have concluded a contract for the provision of services with residents (participants, subjects) of a port FEZ or logistics FEZ, provided that operations performed with goods in the provision of such services are not change the characteristics of goods related to the change of the code in accordance with the Commodity Nomenclature of Foreign Economic Activity;
    3. compliance with prohibitions and restrictions in respect of foreign goods in accordance with Article 7 of this Code.
  2. Declarants of goods placed under the customs procedure of the free customs zone may be persons who are residents (participants, subjects) of the FEZ on the territory of which these goods will be placed, and in cases provided for in paragraphs 3 and 4 of this Article, also other persons specified in paragraph 3 of this Article or determined by the Commission in accordance with with paragraph 4 of this article.
  3. The declarants of the goods specified in subparagraph 2 of paragraph 1 of this Article, imported into the territory of a port FEZ or logistics FEZ or exported from the territory of a port FEZ or logistics FEZ to the rest of the customs territory of the Union or beyond, may be the persons specified in subparagraph 1 and paragraph 3 of subparagraph 2 of paragraph 1 of Article 83 of this Code, on the basis of a service agreement.
  4. The Commission has the right to determine the persons of the member states who are not residents (participants, subjects) of the FEZ, and the cases when these persons can act as declarants of goods placed under the customs procedure of the free customs zone.
  5. The conditions for the use of goods in accordance with the customs procedure of the free customs zone are:
    1. placement and finding of goods placed under the customs procedure of the free customs zone on the territory of the FEZ during the period of operation of the FEZ or the period of application of the customs procedure of the free customs zone on the territory of the FEZ or until the person loses the status of a resident (participant, subject) of the FEZ, taking into account paragraph 4 of Article 205 of this Code;
    2. the use of goods placed under the customs procedure of the free customs zone on the territory of the FEZ in accordance with:
      • agreement (contract) on the implementation (conduct) of activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program) or goals established by the legislation of the member state in accordance with paragraph 2 of Article 201 of this Code;
      • a contract for the provision of services concluded between a person who is not a resident (participant, subject) of a port FEZ or logistics FEZ, and a resident (participant, subject) of a port FEZ or logistics FEZ, if the goods are placed under the customs procedure of a free customs zone on the territory of a port FEZ or logistics FEZ for the provision of such services;
    3. placement and use of goods placed under the customs procedure of the free customs zone on the territory of the FEZ, carried out by:
      • the declarant of such goods or other persons defined by this Code or determined by the legislation of the member states in accordance with this Code;
      • a resident (participant, subject) of a port FEZ or logistics FEZ, if he stores goods under a service agreement and is not a declarant of such goods;
    4. the commission of actions in respect of goods placed under the customs procedure of the free customs zone in accordance with Article 205 of this Code.
  6. Upon termination of the operation of the FEZ or the decision to terminate the application of the customs procedure of the free customs zone on the territory of the FEZ or upon the loss of the status of a resident (participant, subject) of the FEZ, the conditions for the use of goods in accordance with the customs procedure of the free customs zone, as defined in paragraph 5 of this Article, must be observed until the completion or termination of this customs procedure in accordance with with paragraphs 3 and 4 of Article 207 of this Code.
  7. If a resident (participant, subject) of a port FEZ or logistics FEZ carries out storage of goods under a service agreement for which he is not a declarant, he is obliged to comply with the terms of use of goods in accordance with the customs procedure of the free customs zone.

Article 203. The territory of the FEZ andcustoms operations committed on the territory of the FEZ

  1. The territory of the FEZ is a customs control zone.
    The legislation of a Member State may determine that the territories of individual FEZs established on the territory of such a member State are not customs control zones.
  2. The territory of the FEZ should be equipped for the purpose of customs control.
    The requirements for the arrangement of the territory of the FEZ, including the requirements for fencing and equipping the perimeter of such territory with a video surveillance system, are established in accordance with the legislation of the member States.
    The provision of a checkpoint regime on the territory of the FEZ, including the determination of the procedure for access of persons to such territory, is carried out in accordance with the legislation of the member States.
  3. Customs operations in respect of goods placed on the territory of the FEZ are carried out in accordance with this Code, taking into account the specifics provided for in this Article.
  4. The import of goods into the territory of the FEZ, with the exception of the port FEZ and logistics FEZ, is carried out with the notification of the customs authority on such import, and the export of goods from the territory of the FEZ is carried out with the permission of the customs authority.
    The import of goods into the territory of the port FEZ or logistics FEZ is carried out with the permission of the customs authority.
    The legislation of the Member States on customs regulation may establish the procedure for filing the said notification and issuing the said permits, as well as the forms of such notifications and permits.
    Upon departure from the territory of a port FEZ or logistics FEZ of goods placed outside the territories of such FEZ under the customs procedure of export, customs procedure of re-export, customs procedure of processing outside the customs territory, customs procedure of temporary export, special customs procedure, the resident (participant, subject) of the port FEZ or logistics FEZ submits to the customs authoritytransport (transportation) documents confirming that the place of unloading (port, airport) is a place located outside the customs territory of the Union.
    The legislation of the Member States on customs regulation may establish a procedure other than that provided for in this paragraph for the import of goods into the territory of the FEZ and the export of goods from the territory of the FEZ.
  5. When imported into the territory of a port FEZ or logistics FEZ, in respect of goods not subject to customs declaration in accordance with paragraph 4 of Article 204 of this Code, only customs operations related to the arrival of goods into the customs territory of the Union provided for in paragraphs 1-5 of Article 88 of this Code are performed.
  6. Customs authoritieshas the right to identify goods imported into the territory of the FEZ. The procedure for the customs authority to identify goods imported into the territory of the FEZ is established in accordance with the legislation of the member States on customs regulation.
  7. Declarantkeeps records of goods placed under the customs procedure of the free customs zone and goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, and submits reports on such goods to the customs authority of the member state on whose territory the FEZ is established.
    Any changes that occur with goods placed under the customs procedure of the free customs zone are subject to reflection in accounting documents.
    The procedure for keeping records of goods placed under the customs procedure of the free customs zone and goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, as well as the procedure for reporting such goods to the customs authority, shall be established in accordance with the legislation of the Member States on customs regulation.

Article 204. Features of placing goods imported into the territory of a port FEZ or logistics FEZ under the customs procedure of a free customs zone

  1. Goods imported into the territory of a port FEZ or logistics FEZ are considered to be placed under the customs procedure of a free customs zone from the date of their import into the territory of a port FEZ or logistics FEZ, with the exception of goods that, in accordance with paragraph 3 of this Article, are not subject to placement under the customs procedure of a free customs zone.
  2. The provisions of paragraph 1 of this Article do not apply to international mail and goods sent in international mail imported into the territory of a port FEZ or logistics FEZ. Customs operations in respect of such international mail and goods sent in international mail shall be carried out at the place (institution) of international postal exchange located on the territory of a port FEZ or logistics FEZ, in accordance with this Code.
  3. Are not subject to placement under the customs procedure of the free customs zone:
    1. international transportation vehicles imported into the territory of a port FEZ or logistics FEZ and exported from the territory of a port FEZ or logistics FEZ in connection with the international transportation of goods by these vehicles, as well as vehicles imported into the territory of a port FEZ or logistics FEZ and exported from the territory of a port FEZ or logistics FEZ, transporting goods through the customs territory of the Union are not leaving this territory;
    2. goods of the Union imported into the territory of the port FEZ or exported from the territory of the port FEZ to the rest of the customs territory of the Union by the administration of the seaport, river port, airport, as well as persons who are not residents (participants, subjects) of the FEZ and perform functions in the seaport, river port, airport to ensure the safety of navigation, flight safety aircraft, safety of operation of infrastructure facilities of the seaport, river port, airport or other functions related to the implementation of activities in the seaport, river port, airport;
    3. goods of the Union imported into the territory of a port FEZ or logistics FEZ or exported from the territories of a port FEZ or logistics FEZ to the rest of the customs territory of the Union by the administration of a port FEZ or logistics FEZ related to the operation of these FEZs;
    4. goods imported into the territory of a port FEZ or logistics FEZ and placed outside it before such importation under the customs procedure of processing outside the customs territory, customs procedure of temporary export, customs procedure of re-export, special customs procedure;
    5. goods imported into the territory of a port FEZ or logistics FEZ and placed outside it before such importation under the customs procedure of export or customs procedure of customs transit, in cases established by the legislation of the member states;
    6. vessels of the fishing fleet imported into the territory of the port FEZ and exported from the territory of the port FEZ in connection with the discharge by such vessels of catches of aquatic biological resources, fish and (or) other products produced from aquatic biological resources on these vessels, and (or) for the purpose of loading on board such vessels of goods that are supplies;
    7. supplies transported by vehicles specified in subparagraphs 1 and 6 of this paragraph.
  4. Goods imported into the territory of a port FEZ or logistics FEZ are not subject to customs declaration, except for the cases established by paragraph two of this paragraph and the legislation of the Member States on customs regulation in accordance with paragraph three of this paragraph.
    Goods imported by residents (participants, subjects) of the FEZ for the purpose of construction, reconstruction of infrastructure facilities of the seaport, river port, airport located on the territory of the port FEZ, or infrastructure facilities of the logistics FEZ are subject to customs declaration.
    The legislation of the Member States on customs regulation may establish other cases when goods imported into the territory of a port FEZ or logistics FEZ are subject to customs declaration, as well as the deadline for filing a customs declaration in respect of goods subject to customs declaration.

Article 205. Actions performed in respect of goods placed under the customs procedure of the free customs zone and in respect of goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone

  1. In respect of goods placed under the customs procedure of the free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, any operations may be performed on the territory of the FEZ, including:
    1. keeping;
    2. operations on loading (unloading) of goods and other cargo operations related to storage;
    3. operations necessary to ensure the safety of goods, as well as the usual operations for the preparation of goods for transportation (transportation), including batch splitting, shipment formation, sorting, packaging, repacking, labeling, operations to improve commodity qualities;
    4. operations for the processing (processing) of goods, the manufacture of goods (including assembly, disassembly, installation, fitting), repair or maintenance of goods, including in the commission of which foreign goods placed under the customs procedure of the free customs zone participate or facilitate the manufacture (receipt) of goods, even if such foreign goods are completely or partially consumed (consumed) in the process of manufacturing (receiving) goods and (or) are not contained in goods manufactured (received) from goods placed under the customs procedure of the free customs zone (hereinafter in this chapter - operations for processing goods placed under the customs procedure of the free customs zone). Foreign goods that participate in or contribute to the production (receipt) of goods when processing goods placed under the customs procedure of the free customs zone do not include goods that are auxiliary means in the technological process, for example, equipment, machines, devices;
    5. consumption of goods is different from the expenditure (consumption) of goods when processing goods placed under the customs procedure of the free customs zone specified in subparagraph 4 of this paragraph, in cases determined by the Commission; (see the Decision of the Council of the Eurasian Economic Commission No. 88 of 20.12.2017)
    6. sampling and (or) samples of goods in accordance with Article 17 of this Code.
  2. The fact of full or partial consumption of goods, including when spending (consumption) in the process of manufacturing (receiving) goods, creating real estate objects on the territory of the FEZ, ensuring production processes, maintenance and operation of equipment, machines and aggregates used on the territory of the FEZ, is subject to reflection in the reports submitted to the customs authority in accordance with paragraph 7 of Article 203 of this Code.
  3. In respect of goods placed under the customs procedure of the free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, operations specified in paragraph 1 of this Article may be performed on the territory of the FEZ, if such operations comply with the terms of the agreement (agreement) on the implementation (conduct) activities on the territory of the FEZ (agreements on the conditions of activity in the FEZ, investment declaration, business program).
  4. With the permission of the customs authority, it is allowed to export goods placed under the customs procedure of the free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone from the territory of the FEZ without completing the customs procedure of the free customs zone in the following cases:
    1. the specified goods, which are equipment, other main production facilities put into operation and used by a resident (participant, subject) of the FEZ, or parts of the specified main production facilities, are exported to the rest of the customs territory of the Union for their repair (except for major repairs, modernization), maintenance or other operations necessary to maintain such goods are in normal (working) condition;
    2. these goods are exported to the rest of the customs territory of the Union for performing operations for their technical testing, research, testing, verification, including those provided for by the production process, as well as for their demonstration as samples;
    3. these goods are exported to the rest of the territory of the member state on whose territory the FEZ has been established to perform customs operations upon completion of the customs procedure of the free customs zone in the customs authority authorized in accordance with the legislation of the member state on customs regulation to perform customs operations in respect of such goods;
    4. these goods are exported to the rest of the territory of the Member State on whose territory the FEZ has been established for its own production and technological needs. The conditions under which the export of these goods from the territory of the FEZ is allowed in this case, as well as the part of the territory of the Member State to which such export is allowed, are determined by the Commission;
    5. these goods are exported to the rest of the customs territory of the Union for processing (processing) of goods, manufacturing of goods, including assembly, installation, fitting and other operations determined by the Commission, provided that there are no conditions and the possibility of performing such operations on the territory of this FEZ in respect of such goods. The cases and conditions when the export of these goods from the territory of the FEZ is allowed in this case are determined by the Commission. (see the Decision of the Council of the Eurasian Economic Commission No. 88 of 12/20/2017)
  5. The goods specified in subparagraphs 1, 2, 4 and 5 of paragraph 4 of this Article are subject to re-importation into the territory of the FEZ before the expiration of the period established by the customs authority based on the purposes and circumstances of such operations. The term established by the customs authority may be extended at the reasoned request of a resident (participant, subject) of the FEZ.
    With respect to the goods specified in subparagraph 3 of paragraph 4 of this Article, the customs procedure of the free customs zone must be completed before the expiration of the period established by the customs authority. The term established by the customs authority may be extended at the reasoned request of a resident (participant, subject) of the FEZ.
  6. The procedure for issuing the permit specified in paragraph 4 of this Article by the customs authority shall be established in accordance with the legislation of the Member States on customs regulation.
  7. In respect of all or part of the goods placed under the customs procedure of the free customs zone, and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, transactions involving the transfer of ownership, use and (or) disposal of these goods may be made on the territory of the FEZ. At the same time, the operation of the customs procedure of the free customs zone must be completed in accordance with the procedure established by this Code, except for cases when, in accordance with paragraphs 8, 10 and 11 of this Article, the transfer of these goods is allowed without the completion of the customs procedure of the free customs zone.
  8. It is allowed to transfer goods placed under the customs procedure of the free customs zone, and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, without completing the customs procedure of the free customs zone in possession and (or) use:
    1. to a contractor (subcontractor) or other person, including a non-resident (participant, subject) of the FEZ, for the implementation of construction and (or) installation contract works on the territory of the FEZ;
    2. to the carrier for their transportation;
    3. persons who will carry out repairs (except for major repairs, modernization), maintenance and (or) perform other operations necessary to maintain such goods in normal (working) condition;
    4. persons who will perform operations for technical testing, research, testing, verification of such goods provided for by the production process, as well as their demonstration as samples;
    5. persons who will perform the operations provided for in subparagraph 2 of paragraph 1 of this article on the territory of a port FEZ or logistics FEZ, and in cases provided for by the legislation of the member States, also on the territories of FEZs that are not port FEZs or logistics FEZs;
    6. persons who will perform operations in respect of goods exported from the territory of the FEZ, in the cases provided for in subparagraphs 1, 2, 4 and 5 of paragraph 4 of this article.
  9. The transfer of goods to the possession and (or) use of the persons specified in paragraph 8 of this Article does not exempt the declarant of goods placed under the customs procedure of the free customs zone from compliance with the conditions for the use of goods in accordance with the customs procedure of the free customs zone provided for in this chapter.
  10. The legislation of the member States on customs regulation may establish cases when it is allowed for a resident (participant, subject) of the FEZ to transfer the rights of ownership, use and (or) disposal of goods placed under the customs procedure of a free customs zone, and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone. to another resident (participant, subject) of this FEZ without completing the customs procedure of the free customs zone, as well as the procedure and conditions for the transfer of goods in these cases.
    When such cases are established by the legislation of the Member States, it may be established that the declarant's obligation to comply with the conditions for the use of goods in accordance with the customs procedure of the free customs zone and the obligation to complete such a customs procedure are imposed on the persons to whom the rights of possession, use and (or) disposal of these goods have been transferred, and the time may also be determined from which they are assigned to such persons .
  11. The legislation of a member State on customs regulation may establish that the transfer of ownership, use and (or) disposal rights of goods placed under the customs procedure of a free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone in the territories of individual FEZs established on the territory of such a member state is allowed without the completion of the customs procedure of the free customs zone.
    In this case, the legislation of the Member States may establish that the declarant's obligation to comply with the conditions for the use of goods in accordance with the customs procedure of the free customs zone and the obligation to complete such a customs procedure are imposed on the persons to whom the rights of possession, use and (or) disposal of these goods have been transferred, and the time may also be determined, from which they are assigned to such persons .
  12. If a person loses the status of a resident (participant, subject) of a port FEZ or logistics FEZ, goods placed under the customs procedure of a free customs zone may be transferred within 4 months from the date of loss of such status by persons who have concluded a contract with such a resident (participant, subject) of the FEZ to another resident (participant, subject) of a port FEZ or logistics FEZ on the basis of a service agreement concluded with such other resident (participant, subject) of the FEZ, or placed under the customs procedures provided for by this Code.
    If such actions are not performed within the specified period, the customs procedure of the free customs zone is terminated after this period, and the goods are detained by the customs authorities in accordance with Chapter 51 of this Code.
  13. The Commission has the right to determine a list of actions, including operations that cannot be performed with goods placed under the customs procedure of the free customs zone.
    The legislation of the Member States may establish a list of actions, including operations that cannot be performed with goods placed under the customs procedure of a free customs zone, in FEZs created (being created) on the territories of these member States.

Article 206.Identificationforeign goods placed under the customs procedure of the free customs zone, in goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone

  1. In order to identify foreign goods placed under the customs procedure of the free customs zone, the following methods may be used in goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone:
    1. affixing of seals, stamps, application of digital and other markings on foreign goods placed under the customs procedure of the free customs zone;
    2. detailed description, photographing, image on the scale of foreign goods;
    3. comparison of pre-selected samples and (or) samples of foreign goods and goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone;
    4. the use of existing labeling of goods, including in the form of serial numbers;
    5. other methods that can be applied based on the nature of the goods placed under the customs procedure of the free customs zone and the processing operations performed for goods placed under the customs procedure of the free customs zone, including by examining the submitted documents containing detailed information on the use of foreign goods placed under the customs procedure of the free customs zone, in the technological process of performing operations for processing goods placed under the customs procedure of the free customs zone, as well as the technology of their production, or by conducting customs control during the processing operations of goods placed under the customs procedure of the free customs zone.
  2. The procedure for the identification of foreign goods placed under the customs procedure of the free customs zone in goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone is established in accordance with the legislation of the Member States on customs regulation.

Article 207. Completion and termination of the customs procedure of the free customs zone

  1. The operation of the customs procedure of the free customs zone must be completed in the following cases:
    1. termination of the operation of the FEZ or the decision to terminate the application of the customs procedure of the free customs zone on the territory of the FEZ - within 6 months from the date of termination of the operation of the FEZ or the adoption of such a decision;
    2. loss by the person who placed the goods under the customs procedure of the free customs zone of the status of a resident (participant, subject) of the FEZ - within 6 months from the date of loss by the person of this status;
    3. export of goods placed under the customs procedure of the free customs zone, goods manufactured (received) from goods placed under the customs procedure of the free customs zone from the territory of the FEZ, except in cases of export of such goods:
      • for the purposes specified in paragraph 4 of Article 205 of this Code;
      • for their transportation from one territory of the FEZ to another territory of the FEZ in accordance with the customs procedure of customs transit in the case established by paragraph 8 of this Article;
      • for burial, neutralization, disposal or destruction in any other way in accordance with the legislation of the Member States, if such goods have lost their consumer properties and have become unsuitable for use in the capacity for which they are intended;
    4. consumption of goods in accordance with subparagraph 5 of paragraph 1 of Article 205 of this Code;
    5. transfer by a resident (participant, subject) of the FEZ of the rights of ownership, use and (or) disposal of goods placed under the customs procedure of the free customs zone, and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone to another resident (participant, subject) of the FEZ or a person who is not being a resident (participant, subject) of the FEZ, in accordance with paragraphs 8 and 9 of this Article, except for the transfer of goods in the cases specified in paragraphs 8, 10 and 11 of Article 205 of this Code.
  2. Upon completion of the customs procedure of the free customs zone, the declarant of goods may be:
    1. a person who was a declarant of goods when they were placed under the customs procedure of a free customs zone;
    2. a resident (participant, subject) of a FEZ to whom, in accordance with paragraph 10 of Article 205 of this Code, the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone have been transferred;
    3. a person to whom, in accordance with paragraph 11 of Article 205 of this Code, the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone have been transferred;
    4. resident (participant, subject) FEZ or persons specified in paragraph 3 of Article 202 of this Code - in respect of goods located on the territory of a port FEZ or logistics FEZ;
    5. a person who is not a resident (participant, subject) of the FEZ, to whom the rights of possession, use and (or) disposal of goods placed under the customs procedure of the free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone have been transferred, if the customs procedure of the free customs zone completed in accordance with subparagraph 3 of paragraph 5 or subparagraph 1 of paragraph 6 of this article.
  3. Upon termination of the operation of the FEZ or the decision to terminate the application of the customs procedure of the free customs zone on the territory of the FEZ, the effect of the customs procedure of the free customs zone is completed by placing under the customs procedures provided for by this Code, with the exception of the customs procedure of customs transit, goods located on its territory placed under the customs procedure of the free customs zone, and goods manufactured (received) from goods placed under the customs procedure of a free customs zone, taking into account paragraphs 5, 6, 8 and 9 of this article, or is completed without being placed under customs procedures in accordance with paragraphs 10 and 12 of this article.
    The Commission has the right to determine a different procedure for the termination of the customs procedure of the free customs zone upon termination of the operation of the FEZ, the limits of which fully or partially coincide with the sections of the customs border of the Union, or when making a decision to terminate the application of the customs procedure of the free customs zone in the territories of such FEZ.
    If the customs procedure of the free customs zone is not completed in accordance with the first paragraph of this paragraph, the effect of this customs procedure shall be terminated upon the expiration of the period specified in subparagraph 1 of paragraph 1 of this Article, and the goods are detained by customs authorities in accordance with Chapter 51 of this Code.
  4. If a person loses the status of a resident (participant, subject) of the FEZ, the effect of the customs procedure of the free customs zone is completed by placing under the customs procedures provided for by this Code, with the exception of the customs procedure of customs transit, goods placed under the customs procedure of the free customs zone, and goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone. zones, taking into account paragraphs 5, 6, 8 and 9 of this article, or is completed without being placed under customs procedures in accordance with paragraphs 10 and 13 of this article.
    If the customs procedure of the free customs zone is not completed in accordance with the first paragraph of this paragraph, the effect of this customs procedure shall be terminated upon the expiration of the period specified in subparagraph 2 of paragraph 1 of this Article, and the goods are detained by customs authorities in accordance with Chapter 51 of this Code.
  5. For the export of goods from the territory of the FEZ outside the customs territory of the Union, the customs procedure of the free customs zone ends with the placement:
    1. under the customs procedure of re-export:
      • foreign goods placed under the customs procedure of the free customs zone and exported in unchanged condition, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;
      • goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone, if goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone are not recognized as goods of the Union in accordance with Article 210 of this Code;
    2. under the customs procedure of export:
      • goods of the Union placed under the customs procedure of the free customs zone;
      • goods manufactured (received) from the goods of the Union, including those not placed under the customs procedure of the free customs zone;
      • goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone, if goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone are recognized as goods of the Union in accordance with Article 210 of this Code;
    3. under the customs procedure of customs transit in accordance with subparagraphs 1 and 3 of paragraph 3 of Article 142 of this Code of foreign goods placed under the customs procedure of a free customs zone and exported in unchanged condition, except for changes due to natural wear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage, with the territories of the port FEZ or logistics FEZ.
  6. For the export of goods from the territory of the FEZ to the rest of the customs territory of the Union, the customs procedure of the free customs zone ends with the placement:
    1. under the customs procedures specified in the sub-paragraphs 1, 4, 5, 7, 10, 14 - 16 paragraph 2 of Article 127 of this Code, foreign goods placed under the customs procedure of the free customs zone and not subjected to processing operations of goods placed under the customs procedure of the free customs zone, and goods manufactured (received) of foreign goods placed under the customs procedure of the free customs zone, subject to paragraph 7 of this article;
    2. under the customs procedure of reimport:
      • goods of the Union placed under the customs procedure of the free customs zone, which remained unchanged, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;
      • goods manufactured (received) exclusively from Union goods placed under the customs procedure of the free customs zone, including using Union goods not placed under the customs procedure of the free customs zone;
    3. under the customs procedure of customs transit of foreign goods placed under the customs procedure of the free customs zone and exported in unchanged condition, except for changes due to natural wear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage, from the territory of a port FEZ or logistics FEZ of one member state to the territory of another member States.
  7. If the goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone include foreign goods subject to measures of protection of the internal market, such goods for export from the territory of the FEZ to the rest of the customs territory of the Union may be placed under the customs procedures specified in subparagraphs 1 and 7 of paragraph 2 of Article 127 of this Code, subject to identification in these goods of foreign goods placed under the customs procedure of the free customs zone.
  8. When transferring the rights of ownership, use and (or) disposal of goods placed under the customs procedure of the free customs zone, and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone by a resident (participant, subject) of the FEZ who placed these goods under the customs procedure of the free customs zone, to another resident (participant, subject) of the FEZ, the effect of the customs procedure of the free customs zone ends with the placement of such goods under the customs procedure of the free customs zone by the resident (participant, subject) of the FEZ, to whom the rights of possession, use and (or) disposal of such goods have been transferred.
    If in this case it is necessary to transport goods from one territory of the FEZ to another territory of the FEZ, such transportation is carried out in accordance with the customs procedure of customs transit in the manner and under the conditions provided for in Chapter 22 of this Code, except for the case provided for in paragraph three of this paragraph.
    Goods of the Union are transported from one territory of the FEZ to another territory of the FEZ without placing such goods under the customs procedure of customs transit, if such FEZs are located on the territory of one Member State, with the exception of goods of the Union transported through the territories of non-member states of the Union and (or) by sea.
  9. When transferring the rights of ownership, use and (or) disposal of goods placed under the customs procedure of the free customs zone, and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone by a resident (participant, subject) of the FEZ who placed these goods under the customs procedure of the free customs zone, to a person who is not a resident (participant, subject) of the FEZ, for their export from the territory of the FEZ to the rest of the customs territory of the Union, the effect of the customs procedure of the free customs zone is completed by placing such goods under the customs procedures specified in subparagraph 1 of paragraph 6 of this Article, except in cases when, in accordance with subparagraph 3 of paragraph 1 of this Article articles goods can be exported from the territory of the FEZ without completing the customs procedure of the free customs zone.
  10. The effect of the customs procedure of the free customs zone is completed without placing goods under customs procedures in the cases provided for in paragraphs 12 and 13 of this Article, as well as in the following cases:
    1. goods placed under the customs procedure of the free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone have lost their consumer properties and have become unsuitable for use in the capacity for which they are intended, are exported from the territory of the FEZ for burial, neutralization, disposal or destruction by other means in accordance with the legislation of the member States. At the same time, the effect of the customs procedure of the free customs zone ends with respect to the part of goods placed under the customs procedure of the free customs zone corresponding to the number of goods buried, neutralized, disposed of and (or) destroyed in another way, and determined in accordance with the legislation of the member States on customs regulation;
    2. goods placed under the customs procedure of the free customs zone are destroyed and (or) irretrievably lost as a result of an accident or force majeure, or irretrievably lost as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, and the fact of such destruction or irretrievable loss is recognized by the customs authority in accordance with the legislation of the member States about customs regulation;
    3. goods placed under the customs procedure of the free customs zone and goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone are consumed in accordance with subparagraph 5 of paragraph 1 of Article 205 of this Code;
    4. foreign goods placed under the customs procedure of a free customs zone on the territory of a port FEZ or logistics FEZ, which have remained unchanged, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage, are exported outside the customs territory of the Union through the place of departure, to to which such a port FEZ or logistics FEZ is adjacent, in cases established by the legislation of the member States;
  11. The procedure for completing the customs procedure of the free customs zone in the cases provided for in paragraphs 1, 2 and 4 of paragraph 10 of this Article shall be established in accordance with the legislation of the Member States on customs regulation.
    The procedure for the termination of the customs procedure of the free customs zone in the case provided for in subparagraph 3 of paragraph 10 of this Article is determined by the Commission. (see the Decision of the Council of the Eurasian Economic Commission No. 88 of 20.12.2017)
  12. Upon termination of the operation of the FEZ or the decision to terminate the application of the customs procedure of the free customs zone on the territory of the FEZ, the effect of the customs procedure of the free customs zone in respect of goods placed under the customs procedure of the free customs zone and being equipment put into operation and used by a resident (participant, subject) of the FEZ for the implementation of the agreement (contract) on the implementation of (conducting) activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program), or goods used to create real estate objects on the territory of the FEZ and being an integral part of such real estate objects, is completed without placing these goods under customs procedures in accordance with the procedure established by the legislation of the member states. The Commission has the right to determine the procedure for completing the customs procedure of the free customs zone in respect of these goods.
    These goods acquire the status of goods of the Union from the date of completion of the customs procedure of the free customs zone.
  13. If a person loses the status of a resident (participant, subject) of the FEZ due to the expiration of the agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program) and the fulfillment of the terms of this agreement, the customs procedure of the free customs zone in respect of goods, placed under the customs procedure of the free customs zone and are equipment put into operation and used by a resident (participant, subject) of the FEZ for the implementation of an agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program), or goods used to create facilities real estate on the territory of the FEZ and being an integral part of such real estate objects, is completed without placing these goods under customs procedures in accordance with the procedure established by the legislation of the member states.
    The Commission has the right to determine the procedure for completing the customs procedure of the free customs zone in respect of these goods.
    These goods acquire the status of goods of the Union from the date of completion of the customs procedure of the free customs zone.
  14. The termination of the customs procedure of the free customs zone upon liquidation (termination of activity) of a person who is a resident (participant, subject) of the FEZ is carried out in accordance with the legislation of the member States on customs regulation.

Article 208. 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 the free customs zone, 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 (placed) under the customs procedure of the free customs zone from the moment of registration by the customs authority of the goods declaration, except for the cases provided for in paragraphs two and three of this paragraph.
    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 a free customs zone, declared for release before filing a declaration for goods, arises from the person who filed an application for release of goods before filing a declaration for goods, from the moment of registration by the customs authority applications for the release of goods before submitting a declaration for goods.
    The declarant is obliged to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free customs zone on the territory of a port FEZ or logistics FEZ from the moment they are imported into the territory of a port FEZ or logistics FEZ.
  2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods that are imported into the territory of a port FEZ or logistics FEZ from the territory of a state that is not a member of the Union, and which, in accordance with paragraph 4 of Article 204 of this Code, are not subject to customs declaration, arises from a resident (participant, subject) of a port FEZ or logistics FEZ that has concluded a contract for the provision of services, from the moment such goods are imported into the territory of a port FEZ or logistics FEZ.
  3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of a free customs zone arises from persons who, in accordance with paragraphs 10 and 11 of Article 205 of this Code, have been transferred the rights of possession, use and (or) disposal of such goods and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, and which, in accordance with the legislation of the member states, are entrusted with the declarant's obligation to comply with the conditions for the use of goods in accordance with the customs procedure of the free customs zone and the obligation to complete such customs procedure, from the moment from which the specified duties of the declarant are assigned to such persons .
  4. 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 a free customs zone shall be terminated by the persons specified in paragraphs 1-3 of this Article upon the occurrence of the following circumstances:
    1. termination of the customs procedure of the free customs zone in accordance with Article 207 of this Code, including after the occurrence of the circumstances specified in paragraph 7 of this Article, except for the termination of the customs procedure of the free customs zone by placing under the customs procedure for the export of goods specified in the fourth paragraph of subparagraph 2 of paragraph 5 of Article 207 of this Code;
    2. export from the customs territory of the Union of goods specified in the fourth paragraph of subparagraph 2 of paragraph 5 of Article 207 of this Code placed under the customs procedure of export;
    3. placement of goods in respect of which the customs procedure of the free customs zone has been terminated, and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, within the framework of the application of such a customs procedure, the effect of which has been terminated, under customs procedures in accordance with paragraph 7 of Article 129 of this Code;
    4. 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 paragraph 8 of this article;
    5. 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 placed under the customs procedure of the free customs zone, and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, as a result of an accident or force majeure, or the fact of irrevocable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except for cases when, before such destruction or irrevocable loss in accordance with this Code, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come in respect of these foreign goods;
    6. refusal to release goods in accordance with the customs procedure of the free customs zone - with respect to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose when registering a declaration for goods or an application for the release of goods before filing a declaration for goods;
    7. 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;
    8. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
    9. detention of goods by the customs body in accordance with Chapter 51 of this Code;
    10. 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.
  5. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of a free customs zone shall be terminated by the persons specified in paragraphs 1 and 3 of this Article when transferring the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free customs zone. and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, without completing the customs procedure of the free customs zone in accordance with paragraphs 10 and 11 of Article 205 of this Code, if, when transferring the rights of possession, use and (or) disposal of such goods, the declarant's obligation to compliance with the conditions of use of goods in accordance with the customs procedure of the free customs zone and the duty of the declarant upon completion of such a customs procedure are assigned to the persons to whom such rights have been transferred.
  6. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution upon the occurrence of the circumstances specified in paragraph 7 of this Article.
  7. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:
    1. in case of export from the territory of the FEZ of foreign goods placed under the customs procedure of the free customs zone, and (or) goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone, before the completion of the customs procedure of the free customs zone for such goods, or without the permission of the customs authority in the cases specified in paragraph 4 of Article 205 of this Code, except for cases when such goods can be exported without completing the customs procedure of the free customs zone in the cases provided for in paragraphs 3 and 4 of subparagraph 3 of paragraph 1 of Article 207 of this Code, - the day of export from the territory of the FEZ, and if this day is not established, - the day of identification the fact of such export from the territory of the FEZ, where the customs procedure of the free customs zone is applied;
    2. in case of transfer of goods placed under the customs procedure of the free customs zone and (or) goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone to another person without completing the customs procedure of the free customs zone, except for the transfer of such goods in accordance with paragraphs 8, 10 and 11 Article 205 of this Code, - the day of the transfer of goods, and if this day is not established, - the day of revealing the fact of such transfer;
    3. in case of non-return to the territory of the FEZ before the expiration of the period established by the customs authority in accordance with the first paragraph of paragraph 5 of Article 205 of this Code, goods exported from the territory of the FEZ in the cases specified in subparagraphs 1, 2, 4 and 5 of paragraph 4 of Article 205 of this Code - the day of expiration of this period;
    4. in case of non-completion of the customs procedure of the free customs zone before the expiration of the period established by the customs authority in accordance with the second paragraph of paragraph 5 of Article 205 of this Code, in respect of goods exported from the territory of the FEZ in the case specified in subparagraph 3 of paragraph 4 of Article 205 of this Code - the day of expiration of this period;
    5. in case of loss of foreign goods placed under the customs procedure of the free customs zone and (or) goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone, except for destruction and (or) irretrievable loss of such goods 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, - the day of loss of goods, and if this day is not established, - the day of the fact of such loss;
    6. if the documents confirming the fact of burial, neutralization, disposal or destruction by other means of the goods specified in subparagraph 1 of paragraph 10 of Article 207 of this Code are not submitted to the customs authority within the time period established by it, - the day of export of such goods outside the territory of the FEZ;
    7. in case of termination in accordance with paragraph three of paragraph 5 of Article 139 of this Code of the customs procedure of export in respect of the goods specified in paragraph four of subparagraph 2 of paragraph 5 of Article 207 of this Code, except for termination of the customs procedure of export in respect of these goods, which at the time of termination of such customs procedure are on the territory of the FEZ, - the day following the day of expiration of the period established by the first paragraph of paragraph 5 of Article 139 of this Code.
    8. If the circumstances specified in paragraph 7 of this Article have occurred in respect of foreign goods placed under the customs procedure of the free customs zone, import customs duties,taxes, special, anti-dumping, countervailing duties are payable as if such foreign goods 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.
      If the circumstances specified in paragraph 7 of this Article have occurred in respect of goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone, and in such goods, in accordance with Article 206 of this Code, foreign goods placed under the customs procedure of the free customs zone, import customs duties, taxes, special, anti-dumping, countervailing duties are payable in respect of foreign goods placed under the customs procedure of the free customs zone and used for the manufacture of goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone, as if such foreign goods were placed under the customs procedure of release for domestic consumption without the use of tariff preferences and benefits for the payment of import customs duties and taxes.
      In the cases specified in paragraphs one and two of this paragraph, 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 these goods under the customs procedure of free in respect of goods, the release of which, when placed under the customs procedure of the free customs zone, was made 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, and if the placement of goods under the customs procedure of the free customs zone in accordance with this Code was carried out without customs declaration, - on the day of importation of goods into the territory of the port FEZ or logistics FEZ.
    9. If the circumstances specified in paragraph 7 of this Article have occurred in respect of goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone, and in such goods, in accordance with Article 206 of this Code, foreign goods placed under the customs procedure of the free customs zone are not identified, import customs duties taxes, special, anti-dumping, countervailing duties are payable as if such goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone 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.
      In this case, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in accordance with Chapters 7 and 12 of this Code.
      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 that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 7 of this article, in respect of goods, manufactured (received) from foreign goods placed under the customs procedure of the free customs zone.
      If, in order to determine the customs value of goods, as well as 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 that is the deadline for payment of import customs duties, taxes, special, anti-dumping, compensation duties in accordance with paragraph 7 of this article.
      If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties to be paid is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account the item 3 of Article 20 of this Code.
      If the product code in accordance with the Commodity Nomenclature of foreign economic activity is defined at the level of grouping with the number of characters less than 10:
      • for the calculation of import customs duties, the highest of the customs duty rates corresponding to the goods included in such a grouping is applied;
      • for the calculation of taxes, the highest of the rates of value added tax, the highest of the rates of excise taxes (excise tax or excise duty) corresponding to goods included in such a grouping, for which the highest of the rates of customs duties is established, is applied;
      • for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping, taking into account the tenth paragraph of this paragraph, is applied.Special, anti-dumping, countervailing duties are calculated based on the origin of goods confirmed in accordance with Chapter 4 of this Code and (or) other information necessary to determine these duties. If the origin of the goods and (or) other information necessary to determine the specified duties are not confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established in respect of goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or goods included in the grouping, if the codes of goods in accordance with the Commodity Nomenclature of Foreign economic activity are defined at the level of grouping with the number of characters less than 10.
        If accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated on the basis of such accurate information, and the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties, overpaid and (or) overcharged amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded (offset) or unpaid amounts are recovered in accordance with chapters 10 and 11 and Articles 76 and 77 of this Code.
    10. Interest is payable on the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 8 of this Article, as if a deferral of their payment was granted in respect of these amounts from the date of placing goods under the customs procedure of the free customs zone to the date of expiry of the payment of import customs duties. duties, taxes, special, anti-dumping, countervailing duties. These percentages are accrued and paid in accordance with Article 60 of this Code.
    11. In case of termination of the customs procedure of the free customs zone, or export from the customs territory of the Union of goods specified in the fourth paragraph of subparagraph 2 of paragraph 5 of Article 207 of this Code placed under the customs procedure of export, or placement in accordance with paragraph 7 of Article 129 of this Code of goods under customs procedures applicable to foreign goods, or detention such goods by the customs authorities in accordance with Chapter 51 of this Code after fulfilling the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties and (or) their recovery (in whole or in part) the amounts of customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with by this Article, are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.

Article 209. Features of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of the free customs zone, and goods manufactured (received) from goods placed under the customs procedure of the free customs zone, when they are placed under separate customs procedures

  1. When placing foreign goods placed under the customs procedure of the free customs zone and not subjected to processing operations of goods placed under the customs procedure of the free customs zone, under the customs procedure of release for domestic consumption, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties are applied to calculate 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 the free customs zone, and in respect of goods whose release when placed under the customs procedure of the free customs zone was made 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 filing declarations for goods, except for the case specified in the second paragraph of this paragraph.
    When equipment placed under the customs procedure of release for internal consumption, placed under the customs procedure of a free customs zone, put into operation and used by a resident (participant, subject) of the FEZ for the implementation of an agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on the conditions of activities in the FEZ, investment declaration, business program), as well as goods placed under the customs procedure of a free customs zone on the territory of a port FEZ or logistics FEZ, 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 release for domestic consumption.
  2. When goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone are placed under the customs procedures specified in sub-paragraphs 1, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code:
    1. subject to identification in the specified goods of foreign goods placed under the customs procedure of the free customs zone carried out in accordance with Article 206 of this Code, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in respect of foreign goods placed under the customs procedure of the free customs zone and used for the manufacture of goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone. At the same time, 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 the free customs zone, and in respect of goods, the release of which, when their placement under the customs procedure of the free customs zone is made before the filing of the declaration for goods, - on the day of registration by the customs authority of the application for the release of goods before the filing of the declaration for goods;
    2. if, on the day of registration by the customs authority, there is no declaration for goods in respect of goods made (received) from foreign goods placed under the customs procedure of the free customs zone, identification of foreign goods placed under the customs procedure of the free customs zone in goods made (received) from foreign goods placed under the customs procedure of the free customs zone In accordance with Article 206 of this Code, import customs duties and taxes are calculated in respect of goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone. At the same time, for the calculation of import customs duties and taxes, the rates of import customs duties and taxes effective on the day of registration by the customs authority of the declaration for goods submitted for placement under customs procedures specified in subparagraphs 1, 4, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code are applied. The basis for calculating import customs duties at the ad valorem rate in this case is the estimated value of goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone, the procedure for determining which is established by the Commission.
    3. Upon completion of the customs procedure of the free customs zone by placing goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone, under customs procedures in accordance with paragraphs 8 and 9 of Article 207 of this Code, import customs duties and taxes are calculated in respect of goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone. At the same time, for the calculation of import customs duties and taxes, the rates of import customs duties and taxes effective on the day of registration by the customs authority of the declaration for goods filed for placing goods under customs procedures specified in subparagraphs 1, 4, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code are applied.
    4. If, in order to calculate import customs duties, taxes, special, anti-dumping, countervailing duties in the cases specified in paragraphs 1-3 of this Article, it is required to convert foreign currency into the currency of the member State, such recalculation is carried out at the exchange rate effective on the day of application of the rates of import customs duties, taxes, special, anti-dumping, countervailing duties, established for each case.

Article 210. Determination of the status of goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone

  1. If goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone are exported from the customs territory of the Union, the status of such goods is determined in accordance with the criteria of sufficient processing of goods, which can be expressed in:
    1. changing the code of goods in accordance with the Commodity Nomenclature of Foreign economic activity at the level of any of the first 4 characters;
    2. changes in the value of goods when the percentage of the cost of materials used or value added reaches a fixed share in the price of the final product (ad valorem share rule);
    3. the fulfillment of the necessary conditions, the performance of production and technological operations sufficient for the recognition of goods as goods of the Union.
  2. Goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone for the purposes of export from the customs territory of the Union are recognized as goods of the Union if one of the following conditions is met as a result of operations for the manufacture (receipt) of goods:
    1. there has been a change in the code of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity at the level of any of the first 4 characters, except for the cases specified in paragraph 3 of this article.;
    2. the percentage share of the value of foreign goods placed under the customs procedure of the free customs zone does not exceed a fixed share in the price of the final product, or the value added reaches a fixed share in the price of the final product, except for the cases specified in paragraph 3 of this article;
    3. with respect to the goods, the conditions have been met, production and technological operations have been performed sufficient to recognize goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone as goods of the Union, except for the case specified in the first paragraph of paragraph 3 of this Article.
  3. Goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone are not recognized as goods of the Union if only those operations that do not meet the criteria for sufficient processing are performed in respect of such goods, regardless of the fulfillment of other conditions.
    The change of the goods code in accordance with the Commodity Nomenclature of Foreign Economic Activity at the level of any of the first 4 signs and the ad valorem share rule are not applied as criteria for sufficient processing of goods made (received) from foreign goods placed under the customs procedure of the free customs zone, if in respect of goods made (received) from foreign goods the list of conditions, production and technological operations sufficient to recognize goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone as goods of the Union is defined.
  4. The list of conditions, production and technological operations sufficient for the recognition of goods made (received) from foreign goods placed under the customs procedure of the free customs zone as goods of the Union, as well as the list of operations whose performance does not meet the criteria of sufficient processing in determining the status of goods made (received) from foreign goods placed under the customs procedure the procedure of the free customs zone is determined by the Commission.
  5. The procedure for using the ad valorem share rule as a criterion for sufficient processing of goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone is determined by the Commission.The ad valorem share rule is not applied as a criterion for sufficient processing when performing repair operations on Union goods.
  6. The status of goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone is determined by the authorized state body or authorized organization of the member State.
  7. As a document confirming the status of goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone, an authorized state body or an authorized organization of a member state issues an opinion on the recognition of goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone as goods of the Union or an opinion on recognition of goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone as non-Union goods.
    The forms of these conclusions, the structure and format of such conclusions in the form of electronic documents, the procedure for filling them out, as well as the procedure for their issuance and application are determined by the Commission.
  8. In the absence, cancellation or invalidation of a document confirming the status of goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone, such goods at the end of the customs procedure of the free customs zone for the purpose of their export from the customs territory of the Union are considered as goods of the Union, and for other purposes - as foreign goods.