Customs procedure of the customs warehouse

Article 155. Maintenance and application of the customs procedure of the customs warehouse

1. Customs procedurecustoms warehouse - a customs procedure applied to foreign goods, according to which such goods are stored in a customs warehouse without payment of import 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 placed under the customs procedure of a customs warehouse retain the status of foreign goods.
3. It is allowed to apply the customs procedure of the customs warehouse for suspension:
   1. customs procedure of temporary import (admission) by placing under the customs procedure of the customs warehouse of goods previously placed under the customs procedure of temporary import (admission);
   2. customs procedure of processing in the customs territory by placing under the customs procedure of the customs warehouse of goods placed under the customs procedure of processing in the customs territory, and (or) products of processing of goods previously placed under the customs procedure of processing in the customs territory;
   3. customs procedure of processing for domestic consumption by placing under the customs procedure of the customs warehouse of goods placed under the customs procedure of processing for domestic consumption, and (or) products of processing of goods previously placed under the customs procedure of processing for domestic consumption.
   4. It is allowed to apply the customs procedure of a customs warehouse in respect of goods that, due to their large dimensions or special conditions of loading, unloading and (or) storage, cannot be placed in a customs warehouse.
      Storage of such goods may be carried out in places that are not customs warehouses, if there is a permit of the customs authority for storage in such places, issued in accordance with the legislation of the Member States on customs regulation.
   5. The Commission has the right to determine the list of goods in respect of which the customs procedure of the customs warehouse is not applied. (see the Decision of the Board of the Eurasian Economic Commission No. 203 of 11.12.2018)

Article 156. Conditions for placing goods under the customs procedure of a customs warehouse and their use in accordance with such a customs procedure

1. The conditions for placing goods under the customs procedure of a customs warehouse are:
   1. the shelf life and (or) sale of goods on the day of their customs declaration in accordance with the customs procedure of the customs warehouse is more than 180 calendar days;
   2. compliance with prohibitions and restrictions in accordance with Article 7 of this Code.
2. The conditions of use of goods in accordance with the customs procedure of the customs warehouse are:
   1. placement and location of goods in a customs warehouse, and the goods specified in paragraph 4 of Article 155 of this Code - in the places specified in the permission of the customs authority for the storage of goods in a place that is not a customs warehouse;
   2. compliance with the validity period of the customs procedure of the customs warehouse;
   3. compliance with the provisions of Article 158 of this Code when performing operations with goods placed under the customs procedure of a customs warehouse.

Article 157. Validity period of the customs procedure of the customs warehouse

1. The validity period of the customs procedure of a customs warehouse may not exceed 3 years from the date of placing goods under such a customs procedure, except for the cases provided for in paragraphs 3 and 4 of this Article.
2. In case of repeated application of the customs procedure of the customs warehouse in respect of foreign goods located in the customs territory of the Union, including when different persons are the declarants of these goods, the total validity period of the customs procedure of the customs warehouse may not exceed the period provided for in paragraph 1 of this Article.
3. Goods placed under the customs procedure of a customs warehouse, before the expiration of the period provided for in paragraph 1 of this Article, must be placed under the customs procedures provided for by this Code, or released as supplies in accordance with Chapter 39 of this Code.
   Goods with a limited shelf life and (or) sale must be placed under a different customs procedure no later than 180 calendar days before the expiration date and (or) sale.
4. In case of termination of the functioning of a customs warehouse, goods placed under the customs procedure of a customs warehouse and located in such a customs warehouse, no later than 60 calendar days from the day following the day of termination of the functioning of this customs warehouse, must be placed in another customs warehouse or placed under the customs procedures provided for by this Code, or released as supplies in accordance with Chapter 39 of this Code.

Article 158. Operations performed with goods placed under the customs procedure of a customs warehouse

1. Persons with authority in respect of goods or their representatives have the right to perform with goods placed under the customs procedure of a customs warehouse the usual operations necessary to ensure their safety, including to inspect and measure the goods, move them within the customs warehouse, and with respect to goods specified in paragraph 4 of Article 155 of this Code, - within the place of storage of such goods, provided that these operations do not entail changes in the condition of the goods, violations of their packaging and (or) means of identification.
2. With the permission of the customs authority, simple assembly operations can be performed with goods placed under the customs procedure of a customs warehouse, as well as operations for:
   1. sampling and (or) samples of goods;
   2. preparation of goods for sale and transportation (transportation), including batch splitting, formation of shipments, sorting, packaging, repacking, labeling, operations to improve the presentation;
   3. maintenance - in respect of goods during the shelf life of which such operations are required.
3. Operations performed with goods placed under the customs procedure of a customs warehouse should not change the characteristics of these goods associated with changing the code in accordance with the Commodity Nomenclature of Foreign Economic Activity.
4. It is not allowed to use goods placed under the customs procedure of a customs warehouse for their functional purpose.
5. In respect of all or part of the goods placed under the customs procedure of a customs warehouse, transactions involving the transfer of ownership, use and (or) disposal of these goods may be made.

Article 159. Storage of goods in a customs warehouse

1. The goods must be placed in a customs warehouse or in the places specified in the permission of the customs authority for the storage of goods in a place other than a customs warehouse within 5 working days from the day following the day of their placement under the customs procedure of a customs warehouse.
2. Goods that may cause harm to other goods or require special storage conditions must be placed in customs warehouses equipped in accordance with the storage conditions of such goods.

Article 160. Goods that have become unusable, damaged or damaged during their storage in a customs warehouse

Goods that have become unusable, damaged or damaged as a result of an accident or force majeure during their storage in a customs warehouse, when placed under the customs procedure chosen by the declarant, are considered as imported into the customs territory of the Union in an unusable, damaged or damaged condition.

Article 161. Completion and termination of the customs procedure of the customs warehouse

1. Before the expiration of the validity period of the customs procedure of the customs warehouse provided for in Article 157 of this Code, the validity of this customs procedure is completed:
   1. placing goods under the customs procedures applicable to foreign goods on the conditions provided for by this Code, with the exception of the customs procedure of customs transit, unless otherwise established by this paragraph;
   2. the resumption of the customs procedure of processing in the customs territory, the operation of which was suspended in accordance with paragraph 3 of Article 173 of this Code;
   3. the resumption of the customs procedure of processing for domestic consumption, the operation of which was suspended in accordance with paragraph 3 of Article 197 of this Code;
   4. the resumption of the customs procedure of temporary importation (admission), the operation of which was suspended in accordance with paragraph 3 of Article 224 of this Code;
   5. by placing goods under the customs procedure of customs transit, if such goods are placed under this customs procedure for transportation from the territory of the member state, the customs authority of which producedrelease of goodswhen they are placed under the customs procedure of a customs warehouse, on the territory of another member state;
   6. the release of goods as supplies in accordance with Chapter 39 of this Code;
   7. recognition by customs authorities in accordance with the legislation of the member states on customs regulation of the fact of destruction and (or) irretrievable loss of goods due to an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;
   8. the occurrence of circumstances determined by the Commission and (or) the legislation of the member states on customs regulation, before which the goods are under customs control.
2. Goods placed under the customs procedure of a customs warehouse may be placed under customs procedures in one or more batches.
3. Goods placed under the customs procedure of a customs warehouse in an unassembled or disassembled form, including in an incomplete or incomplete form, may be placed under other customs procedures to complete the customs procedure of a customs warehouse with a statement of the product code in accordance with the Commodity Nomenclature of Foreign Economic Activity corresponding to the product code in a complete or completed form, when in accordance with with the Commodity Nomenclature of Foreign Economic Activity, it is possible to apply notes to section XVI of the Commodity Nomenclature of Foreign Economic Activity and (or) the rules of interpretation of the Commodity Nomenclature of Foreign Economic Activity 2 (a), subject to the following conditions:
   1. the declarant of goods placed under the customs procedure of a customs warehouse and goods placed under customs procedures to complete the customs procedure of a customs warehouse is the same person;
   2. the goods were moved across the customs border of the Union within the framework of a single transaction;
   3. submission of a decision on the classification of goods transported across the customs border of the Union in an unassembled or disassembled form, including incomplete or incomplete form, in cases determined by the Commission;
   4. other conditions determined by the Commission have been met.
4. After the completion of the customs procedure of the customs warehouse, the goods are subject to export from the customs warehouse no later than 5 working days from the day following the day of the occurrence of the circumstances provided for in subparagraphs 1-6 and 8 of paragraph 1 of this Article.
5. In case of non-completion of the customs procedure of the customs warehouse in accordance with paragraph 1 of this Article, the customs procedure of the customs warehouse is terminated upon expiration of the terms specified in paragraphs 1 and 2 of Article 157 of this Code, and such goods are detained by customs authorities in accordance with Chapter 51 of this Code.
6. If the actions specified in the second paragraph of paragraph 3 and paragraph 4 of Article 157 of this Code are not performed within the terms specified in them, the customs procedure of the customs warehouse is terminated after these terms, and the goods are detained by customs authorities in accordance with Chapter 51 of this Code.

Article 162. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse, the term of their payment and calculation

1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse arises:
   1. from the declarant - from the moment of registration by the customs authority of the goods declaration;
   2. from the owner of the customs warehouse - from the moment the goods are placed in the customs warehouse.
2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse is terminated by the declarant upon the occurrence of the following circumstances:
   1. placement of goods in a customs warehouse;
   2. termination of the customs procedure of the customs warehouse in accordance with Article 161 of this Code, if the storage of goods was not carried out in a customs warehouse, including the termination of the customs procedure of the customs warehouse after the occurrence of the circumstances specified in subparagraph 1 of paragraph 6 of this Article.
   3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse shall be terminated by the owner of the customs warehouse upon completion of the customs procedure of the customs warehouse in accordance with Article 161 of this Code, including upon completion of the customs procedure of the customs warehouse after the occurrence of the circumstances specified in subparagraph 2 of paragraph 6 of this article.
   4. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse shall be terminated by the persons specified in paragraphs 2 and 3 of this Article upon the occurrence of the following circumstances:
      1. placing goods in respect of which the customs procedure of the customs warehouse has been terminated under customs procedures in accordance with paragraph 7 of Article 129 of this Code;
      2. 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 7 of this article;
      3. recognition by the customs authority in accordance with the legislation of the member states on customs regulation of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases when prior to such destruction or irrevocable loss in accordance with this Code in respect of these foreign goods, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come;
      4. refusal to release goods in accordance with the customs procedure of the customs warehouse - with respect to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the goods declaration;
      5. 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;
      6. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
      7. detention of goods by the customs body in accordance with Chapter 51 of this Code;
      8. 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 goods placed under the customs procedure of a customs warehouse is subject to execution upon the occurrence of the circumstances specified in paragraph 6 of this Article.
   6. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:
      1. at the declarant:
         • in case of loss of goods prior to their placement in a customs warehouse, with the exception of destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, - the day of such loss, and if this day is not established, - the day placing goods under the customs procedure of a customs warehouse;
         • in case of loss or transfer of goods to another person before the completion of the customs procedure of the customs warehouse, if the goods were not stored in a customs warehouse, except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, - the day of such loss or transfer, and if this day is not established, - the day of placing the goods under the customs procedure of the customs warehouse;
         • in case of export of goods outside the place of storage, if the goods were not stored in a customs warehouse in accordance with paragraph 4 of Article 155 of this Code, - the day of such export, and if this day is not established, - the day of placing the goods under the customs procedure of the customs warehouse;
      2. from the owner of the customs warehouse:
         • in case of loss of goods, except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal storage conditions, - the day of loss of goods, and if this day is not set, - the day of placement of goods in a customs warehouse;
         • if the goods are delivered from the customs warehouse without submitting documents confirming the completion of the customs procedure of the customs warehouse, the day of delivery of the goods, and if this day is not set, the day of placement of the goods in the customs warehouse.
   7. Upon the occurrence of the circumstances specified in paragraph 6 of this Article, import customs duties,taxes, special, anti-dumping, countervailing duties are payable as if goods placed under the customs procedure of a customs warehouse 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.
      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 the placement of goods under the customs procedure of the customs warehouse, are applied.
      If the customs authority does not have the exact information necessary to determine the customs value of the goods,customs valuegoods are determined on the basis of the information available to the customs authority.
   8. When establishing subsequently the exact information necessary to determine the customs value of goods, the customs value of goods is determined on the basis of such accurate information, and the refund (offset) of excessively paid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties or recovery of unpaid amounts in accordance with Chapters 10 and 11 and articles 76 and 77 of this Code.
   9. In case of termination of the customs procedure of a customs warehouse in accordance with Article 161 of this Code, or placement in accordance with paragraph 7 of Article 129 of this Code under customs procedures applicable to foreign goods or detention of such goods by customs authorities in accordance with Chapter 51 of this Code after the fulfillment of 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 this Article are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.