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Customs procedure of customs transit

Article 142. Content and application of the customs procedure of customs transit

  1. Customs procedurecustoms transit is a customs procedure in accordance with which goods are transported (transported) from the customs authority of departure to the customs authority of destination without payment of customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing goods under this customs procedure.
  2. The customs procedure of customs transit is applied:
    1. for transportation (transportation) through the customs territory of the Union of foreign goods not placed under other customs procedures, as well as goods of the Union:
      • placed under the customs procedure of export in cases determined by the Commission;
      • placed under the customs procedure of the free customs zone, transported from the same territoryFEZto another territory of the FEZ in the case provided for by paragraph 8 of Article 207 of this Code;
    2. for transportation (transportation) from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of states that are not members of the Union and (or) by sea of goods of the Union and foreign goods specified in paragraph 4 of Article 302 of this Code.
  3. The customs procedure of customs transit is applied during the transportation (transportation) of goods:
    1. from the customs authority at the place of arrival to the customs authority at the place of departure;
    2. from the customs authority at the place of arrival to the internal customs authority;
    3. from the internal customs authority to the customs authority at the place of departure;
    4. from one internal customs body to another internal customs body;
    5. between customs authorities through the territories of non-member States of the Union and (or) by sea.
  4. Foreign goods those placed under the customs procedure of customs transit retain the status of foreign goods.
  5. Union Goods Goods placed under the customs procedure of customs transit retain the status of Union goods, with the exception of the case specified in paragraph 3 of Article 307 of this Code and cases determined by the Commission in accordance with paragraph 17 of Article 304 of this Code.
  6. For transportation (transportation) through the customs territory of the Union, the following foreign goods are not placed under the customs procedure of customs transit:
    1. goods that are on an aircraft that made an intermediate, forced or technical landing on the customs territory of the Union during international transportation without unloading (unloading) these goods;
    2. goods that, after arriving at the customs territory of the Union, did not leave the place of movement of goods across the customs border of the Union and depart from the customs territory of the Union;
    3. goods transported via power transmission lines;
    4. other goods in the cases provided for by this Code.
  7. Foreign goods placed under customs procedures for transportation (transportation) through the customs territory of the Union are placed under the customs procedure of customs transit in the cases provided for by this Code and (or) the legislation of the Member States on customs regulation.
  8. With respect to the goods of the Union and the foreign goods specified in paragraph 4 of Article 302 of this Code, transported from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of non-member States and (or) by sea, the customs procedure of customs transit is applied taking into account the specifics defined by Chapter 43 of this Code.
  9. In respect of goods for personal use, international mail, goods transported by pipeline transport, the customs procedure of customs transit is applied taking into account the specifics defined by Articles 263, 287 and 294 of this Code.
  10. The specifics of the application of the customs procedure of customs transit in respect of goods transported through the territory of only one Member State may be established by the legislation of that Member State on customs regulation.
  11. The specifics of the application of the customs procedure of customs transit in respect of goods transported across the customs border of the Union in an unassembled or disassembled form, including in incomplete or incomplete form, transported across the territories of two or more Member States during a certain period by one or more vehicles of international transportation, are determined by the Commission. (see the Decision of the Board of the Eurasian Economic Commission commission No. 138 dated 07.11.2017)
  12. The specifics of the application of the customs procedure of customs transit in respect of goods transported through the customs territory of the Union by different (two or more) modes of transport are determined by the Commission.

Article 143. Conditions for placing goods under the customs procedure of customs transit

  1. The conditions for placing goods under the customs procedure of customs transit for their transportation (transportation) through the customs territory of the Union are:
    1. enforcement of the obligation to pay import customs duties and taxes in accordance with Article 146 of this Code - in respect of foreign goods;
    2. enforcement of the obligation to pay special, anti-dumping, countervailing duties in accordance with Article 146 of this Code in cases determined by the Commission - in respect of foreign goods;
    3. ensuring the possibility of identifying goods by the methods provided for in Article 341 of this Code;
    4. compliance of the vehicle of international transportation with the requirements specified in Article 364 of this Code, if the goods are transported in cargo spaces (compartments) of the vehicle, which are subject to customs seals and seals;
    5. compliance with prohibitions and restrictions in accordance with Article 7 of this Code.
  2. Conditions for placing goods of the Union, including goods of the Union sent by mail, and foreign goods specified in paragraph 4 of Article 302 of this Code under the customs procedure of customs transit for their transportation (transportation) from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of states that are not members of the Union, and (or) the sea is defined by Articles 304 - 306 of this Code.
  3. The declarant of goods transported through the customs territory of the Union using two or more modes of transport placed under the customs procedure of customs transit may be the persons specified in subparagraph 1 of paragraph 1 of Article 83 of this Code, orperson of the Member State, which, in accordance with the legislation of this Member State, has authority over goods transported using two or more modes of transport, and ensures the organization of such transportation of goods.
  4. When placing goods under the customs procedure of customs transitcustoms authority of departureestablishes the term of customs transit in accordance with Article 144 of this Code, determines the place of delivery of goods in accordance with Articles 145, 263 and 304 of this Code, identifies goods, documents for them in accordance with Article 341 of this Code.
    If the carriage of goods, with the exception of the carriage of goods by water or aircraft, is carried out in the cargo compartment (compartment) of a vehicle that meets the requirements specified in Article 364 of this Code, or part thereof,identification in addition to other identification methods provided for in Article 341 of this Code, it must be secured by applying seals to such cargo spaces (compartments) of the vehicle or its parts, except for the cases provided for in paragraph three of this paragraph.
    The application of seals on the cargo spaces (compartments) of the vehicle or its parts is not required when transporting live animals, international mail items in postal containers (mail bags, mail containers), as well as when transporting through the territory of non-member States of the Union in one cargo space (compartment) of the vehicle or its parts of goods placed under the customs procedure of customs transit, together with goods not placed under the customs procedure of customs transit.

Article 144. Term of customs transit

  1. When placing goods under the customs procedure of customs transit, the customs authority of departure establishes the period during which the goods must be delivered from the customs authority of departure to the customs authority of destination (hereinafter - the term of customs transit).
  2. In respect of goods transported by rail, the term of customs transit is established at the rate of 2 thousand kilometers per 1 month, but not less than 7 calendar days.
    With respect to goods whose transportation (transportation) is carried out by other modes of transport, the term of customs transit is established in accordance with the usual period of transportation (transportation) of goods based on the type of transport and the capabilities of the vehicle, the established route of transportation of goods, other conditions of transportation and (or) the declaration of the declarant or carrier, as well as taking into account the requirements of the regime labor and rest of the driver of the vehicle in accordance with the international agreements of the member states with a third party, but not more than the deadline for customs transit.
  3. The deadline for customs transit may not exceed the period determined at the rate of 2 thousand kilometers per 1 month, or the period determined by the Commission based on the specifics of the transportation of goods placed under the customs procedure of customs transit.
  4. The term of customs transit established by the customs authority may be extended at the reasoned request of the declarant or the carrier within the period established by paragraph 3 of this Article.
    The procedure for performing customs operations related to the extension of the customs transit period is determined by the Commission. (see the Decision of the Board of the Eurasian Economic Commission No. 170 of 13.12.2017)

Article 145. Place of delivery of goods. Changing the place of delivery of goods

  1. When placing goods under the customs procedure of customs transit, the customs authority of departure determines the place where the goods placed under the customs procedure of customs transit should be delivered (hereinafter referred to as the place of delivery of goods).
  2. The place of delivery of goods is determined on the basis of information about the destination indicated in the transport (transportation) documents, unless otherwise established by paragraphs 3 - 5 of this article.
    The place of delivery of goods is the customs control zone located in the region of activity of the customs body of destination. In this case, goods transported from the place of their arrival are delivered to the location of the customs authority, unless otherwise established by this Code and (or) the legislation of the member States on customs regulation.
    The place of delivery of goods transported by rail is the customs control zone at the destination station, on the access roads of the destination station or on non-public railway tracks adjacent directly to the destination station.
  3. When transporting (transporting) goods within the territory of one member state, the customs authority of departure has the right to establish the place of delivery of goods, regardless of the information specified in the transport (transportation) documents, in cases established by the legislation of that member state on customs regulation.
  4. When transporting (transporting) goods through the territories of two or more member States, the customs authority of departure has the right to determine the place of delivery of goods, regardless of the information specified in the transport (transportation) documents, in cases provided for by international treaties within the Union and (or) in other cases determined by the Commission.
  5. When transporting (transporting) goods from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of states that are not members of the Union and (or) by sea, the customs authority of departure has the right to determine the place of delivery of goods regardless of the information specified in the transport (transportation) documents, in the cases provided for in paragraphs 8 and 9 of Article 304 of this Code and (or) in other cases determined by the Commission.
  6. Structures, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator with certificates of the second or third type, which are a customs control zone, may be designated as a place of delivery of goods transported from their place of arrival if, in accordance with transport (transportation) documents, such goods they follow to structures, premises (parts of premises) and (or) to open areas (parts of open areas) of such an authorized economic operator.
  7. If, during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, the destination is changed in accordance with the legislation of the Member States in the field of transport, the place of delivery of goods may be changed with the permission of the customs authority.
    To obtain permission from the customs authority to change the place of deliverycarrierhas the right to apply to any customs authority located along its route with an application for changing the place of delivery of goods, drawn up in any form. Together with the application for changing the place of delivery of goods, documents confirming the change of destination, a transit declaration and other documents for goods are submitted.
    Permission to change the place of delivery of goods is accepted by the customs authority no later than the day following the day of receipt of the application and documents specified in the second paragraph of this paragraph. After the issuance of a permit to change the place of delivery, the effect of the customs procedure of customs transit in respect of goods whose place of delivery has been changed is completed and the goods are subject to placement under the customs procedure of customs transit.
    The procedure for performing customs operations related to obtaining permission from the customs authority to change the place of delivery of goods is determined by the Commission. (see the Decision of the Board of the Eurasian Economic Commission No. 170 of 13.12.2017)
    It is allowed to change the place of delivery of goods without completing the customs procedure of customs transit, if such a place of delivery is located in the same region of activity of the customs authority, where the place of delivery of goods originally established by the customs authority of departure, in accordance with the procedure established by the legislation of the member States on customs regulation.

Article 146. Ensuring the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties during the customs procedure of customs transit

  1. Enforcement of the obligation to pay customs duties and taxes during the customs procedure of customs transit is provided in accordance with Chapter 9 of this Code, taking into account this Article and Articles 271 and 287 of this Code.
    In cases where the enforcement of the obligation to pay special, anti-dumping, countervailing duties is a condition for placing goods under the customs procedure of customs transit in accordance with subparagraph 2 of paragraph 1 of Article 143 of this Code, such security is provided in accordance with Article 75 of this Code, taking into account the provisions of this Article.
  2. When placing goods, with the exception of goods for personal use and international postal items, under the customs procedure of customs transit, the amount of enforcement of the obligation to pay customs duties and taxes is determined based on the amounts of customs duties and taxes that would be payable in the Member State whose customs authority makesrelease of goods if, on the date of registration of the transit declaration, the goods were placed under the customs procedure of release for domestic consumption or the customs procedure of export without the application of tariff preferences and benefits for the payment of import customs duties, taxes or benefits for the payment of export customs duties, respectively, but not less than the amounts of customs duties, taxes that would be payable in other states-members through whose territories the transportation (transportation) of goods will be carried out in accordance with the customs procedure of customs transit, ifproductit was placed in the territories of these member States under the customs procedure of release for domestic consumption or the customs procedure of export without the application of tariff preferences and benefits for the payment of import customs duties, taxes or benefits for the payment of export customs duties, respectively.
    The amounts of customs duties and taxes specified in the first paragraph of this paragraph are determined based on the highest rates of customs duties and taxes, the value of goods and (or) their physical characteristics in kind (quantity, mass, volume or other characteristics), which can be determined on the basis of available information, the procedure for the use of which is established the legislation of the member states.
  3. The Commission has the right to determine the specifics of determining the amount of enforcement of the obligation to pay customs duties, taxes and the amount of enforcement of the obligation to pay special, anti-dumping, countervailing duties when placing goods (components of goods) transported across the customs border of the Union in an unassembled or disassembled form, including incomplete or incomplete form, under the customs procedure of customs transit. (see the Decision of the Board of the Eurasian Economic Commission No. 138 dated 07.11.2017)
  4. In respect of goods placed under the customs procedure of customs transit, enforcement of the obligation to pay customs duties, taxes and enforcement of the obligation to pay special, anti-dumping, countervailing duties is not provided in the following cases:
    1. the amount of security for the fulfillment of the obligation to pay customs duties, taxes and the amount of security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, if the provision of such security is a condition for placing goods under the customs procedure of customs transit in accordance with subparagraph 2 of paragraph 1 of Article 143 of this Code, in aggregate does not exceed the amount equivalent to 500 euros at the exchange rate currency valid on the day of registration of the transit declaration;
    2. the declarant is a customs carrier carrying out the transportation (transportation) of the declared goods, or an authorized economic operator who has a certificate of inclusion in the register of authorized economic operators of the first or third type;
    3. goods are transported by rail, air or transported by pipeline, except for the case when such transportation (transportation) is part of the transportation (transportation) of goods using two or more modes of transport;
    4. foreign goods are transported by water vessels, including vessels of mixed (river - sea) navigation, between seaports of a member State and (or) member States without entering the inland waterways of a member State and (or) member States, except for the case when such transportation is part of the transportation of goods with using two or more modes of transport;
    5. in cases established by the legislation of the member state in which the goods are placed under the customs procedure of customs transit, if the transportation (transportation) of goods is carried out on the territory of this member state;
    6. in cases established by the second paragraph of subparagraph 1 of paragraph 1 of Article 304 of this Code, as well as in cases determined by the Commission in accordance with the third paragraph of subparagraph 1 of paragraph 1 of Article 304 of this Code;
    7. in cases stipulated by international treaties within the Union and (or) international treaties of the Member States with a third party;
    8. the customs authority has made a decision on the application of customs escort;
    9. the goods are intended for official use by diplomatic missions and consular offices located in the customs territory of the Union, about which the customs authority of departure for each specific transportation has information from the Ministry of Foreign Affairs of the Member State in which the customs authority of departure is located. The specified information is transmitted to the customs authority by the Ministry of Foreign Affairs of the Member State in which the customs authority of departure is located, upon its receipt:
      • from the Ministry of Foreign Affairs of the Member State that is the host State of the diplomatic mission or consular institution that is the recipient of the goods;
      • or from a diplomatic mission or consular institution located on the territory of the member State in which the customs authority of departure is located, and which is a diplomatic mission or consular institution of the State whose diplomatic mission or consular institution is the recipient of the goods;
    10. the goods are intended for official use by the representative offices of States at international organizations, international organizations or their representative offices, other organizations or their representative offices located in the customs territory of the Union, about which the customs authority of departure for each specific transportation has information from the Ministry of Foreign Affairs of the Member State in which the customs authority of departure is located. The specified information is transmitted to the customs authority by the Ministry of Foreign Affairs of the member State in which the customs authority of departure is located, upon its receipt from the Ministry of Foreign Affairs of the member State that is the host State of the representative offices of States to international organizations, international organizations or their representative offices, other organizations or their representative offices that are recipients of goods;
    11. the goods are intended for personal use, including goods for initial acquisition, employees of diplomatic missions, employees of consular institutions, staff (employees, officials) of state missions to international organizations, international organizations or their representative offices, other organizations or their representative offices located in the customs territory of the Union, as well as their family members, as indicated in the the customs authority of departure for each specific transportation has information from the Ministry of Foreign Affairs of the Member State in which the customs authority of departure is located. The specified information is transmitted to the customs authority by the Ministry of Foreign Affairs of the member State in which the customs authority of departure is located, upon its receipt from the Ministry of Foreign Affairs of the member State that is the host State of the diplomatic mission, consular institution, representations of States to international organizations, international organizations or their representations, other organizations or their representations, employees, employees, staff (employees, officials) of which are recipients of goods, or from a diplomatic mission or consular institution located in the territory of the member State in which the customs authority of departure is located, which is a diplomatic mission or consular institution of the state, employees, employees of the diplomatic mission or consular institution of which are recipients of goods;
    12. the goods are intended for use in cultural, scientific and research purposes, conducting sports competitions or preparing for them, eliminating the consequences of natural disasters, accidents, catastrophes, ensuring the defense capability and state (national) security of the member States, re-equipping their armed forces, protecting the state borders of the member states, use by state bodies of the member states, what is the confirmation of the relevant state body of the interested member state requesting the release of such goods without providing security for the fulfillment of the obligation to pay customs duties, taxes and (or) without providing security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, submitted by the customs body of the member state designated by the Commission, on whose territory it is locatedcustoms authority of destination, to the customs authority of the member state determined by the Commission, on the territory of which the customs authority of departure is located;
    13. in respect of goods transported by road, carried outcustoms declarationwith the features defined by Article 114 of this Code, in order to place them under the customs procedure of release for domestic consumption and in respect of such goods, customs duties have been paid,taxes, special, anti-dumping, countervailing duties, if transportation in accordance with the customs procedure of customs transit will be carried out only on the territory of the member state in which the goods declaration is filed, and the declarant of goods placed under the customs procedure of customs transit, and the declarant of goods placed under the customs procedure of release for domestic consumption, is the same face.
  5. In the event that in respect of goods placed under the customs procedure of customs transit, a certain amount of security for the fulfillment of the obligation to pay customs duties, taxes and the amount of security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, if the provision of such security is a condition for placing goods under the customs procedure of customs transit in accordance with subparagraph 2 of paragraph 1 of Article 143 of this Code, in aggregate exceed the amount specified in the documents defined by Article 147 of this Code by no more than an amount equivalent to 500 euros at the exchange rate effective on the day of registration of the transit declaration, providing additional security for the fulfillment of the obligation to pay customs duties, taxes and (or) ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties are not required.
  6. Enforcement of the obligation to pay customs duties and taxes is provided in respect of goods transported under one transit declaration. General enforcement of the obligation to pay customs duties and taxes may be provided in respect of goods transported under several transit declarations.
  7. Enforcement of the obligation to pay customs duties and taxes in respect of goods transported under one transit declaration may be provided to the customs authority of departure or the customs authority of destination.
    General enforcement of the obligation to pay customs duties and taxes may be provided to the customs authority of departure, the customs authority of destination or other customs authority of the member State in whose territory the customs authority of departure or the customs authority of destination is located and determined by the legislation of such member State on customs regulation.
  8. The specifics of the application of the general enforcement of the obligation to pay customs duties and taxes in cases where the placement of goods under the customs procedure of customs transit will be carried out by the customs authority of one member state, and the general enforcement of the obligation to pay customs duties and taxes is provided to the customs authority of another member state, are determined by an international agreement within the Union.
    The specifics of the application of general enforcement of the obligation to pay customs duties and taxes in cases where the placement of goods under the customs procedure of customs transit will be carried out by the customs authority of the member State, the customs authority of which has been provided with general enforcement of the obligation to pay customs duties and taxes, are established by the legislation of this member state.

Article 147. Features of confirmation of the provision of security for the fulfillment of the obligation to pay customs duties and taxes during customs transit

  1. If the placement of goods under the customs procedure of customs transit will be carried out by the customs authority of one member state, and the enforcement of the obligation to pay customs duties and taxes is provided to the customs authority of another member state in which the customs authority of destination is located, in order to confirm the provision of such security, a certificate of enforcement of the obligation to pay customs duties and taxes is applied (next - the security certificate).
    If the placement of goods under the customs procedure of customs transit will be carried out by the customs authority of the member state, the customs authority of which has been provided with enforcement of the obligation to pay customs duties and taxes, it is allowed to use a certificate of security or other document confirming the acceptance of enforcement of the obligation to pay customs duties and taxes, the form and procedure for the use of which are established by the legislation of that state -a member.
  2. The security certificate is issued in the form of an electronic document.
    It is allowed to issue a security certificate in the form of a paper document when ensuring the fulfillment of the obligation to pay customs duties and taxes in respect of goods for personal use, as well as if the customs authority does not have the opportunity to provide a security certificate in the form of an electronic document due to a malfunction of the information systems used by customs authorities caused by technical failures, disruptions in the operation of communication facilities (telecommunications networks and the Internet), power outages.
  3. The security certificate is issued for the amount determined by the person who provided security for the fulfillment of the obligation to pay customs duties and taxes, within the amount of the provided security for the fulfillment of the obligation to pay customs duties and taxes. An international agreement within the framework of the Union, provided for in paragraph 8 of Article 146 of this Code, may define cases and conditions when, in the case of general enforcement of the obligation to pay customs duties and taxes, a security certificate (security certificates) is issued (issued) for an amount exceeding the amount of the provided security for the performance of the obligation to pay customs duties and taxes.
  4. The provision of security for the fulfillment of the obligation to pay customs duties and taxes in respect of goods transported under one transit declaration is confirmed by one or more security certificates.
    In the case of general enforcement of the obligation to pay customs duties and taxes, one security certificate may confirm the enforcement of the obligation to pay customs duties and taxes in respect of goods transported under several transit declarations.
  5. The form of the security certificate, the structure and format of such a security certificate in the form of an electronic document, the procedure for filling them out and making changes (additions) to the security certificate, the procedure for determining its validity period, the procedure for using the security certificate, including the procedure for submitting it to the customs authority, registration, refusal of registration, cancellation of registration, termination (repayment), as well as the grounds for refusal of registration, cancellation of registration, termination (repayment) of the security certificate are determined by the Commission. (see Decision of the Board of the Eurasian Economic Commission No. 199 of 19.11.2019 - effective from 01.12.2021) (see Decision of the Board of the Eurasian Economic Commission No. 3 of 14.01.2020 - effective from 01.12.2021)
  6. For the customs authority of departure, confirmation of the provision of security for the fulfillment of the obligation to pay customs duties and taxes are:
    1. a security certificate issued in the form of an electronic document registered by the customs authority and received by the customs authority of departure using the information systems of the customs authorities;
    2. a security certificate issued in the form of a paper document and registered by the customs authority, and information about such a security certificate and from such a security certificate received by the customs authority of departure using information systems of customs authorities.
  7. An international agreement within the framework of the Union, provided for in paragraph 8 of Article 146 of this Code, may determine the specifics of confirming the provision of general security for the fulfillment of the obligation to pay customs duties and taxes.
  8. The customs authority of departure does not recognize as a confirmation of the provision of security for the fulfillment of the obligation to pay customs duties and taxes the security certificate, information about which is stated in the transit declaration, in the following cases:
    1. the validity period of the security certificate has expired at the time of filing the transit declaration;
    2. the information specified in the security certificate issued in the form of an electronic document, or information about the security certificate issued in the form of a paper document and (or) from such a security certificate contained in the information system of customs authorities does not correspond to the information specified in the transit declaration;
    3. the customs authority of departure has not received information about the security certificate and (or) information from it in accordance with paragraph 6 of this article when applying the security certificate issued in the form of a paper document.
  9. Customs authoritiesin accordance with Article 368 of this Code, security certificates issued in the form of an electronic document, information on registered security certificates issued in the form of a paper document, and information from them, as well as information on security certificates that have been terminated (on cancelled security certificates), non-use of the security certificate, cancellation of registration are exchanged security certificate, about the possibility of termination (repayment) of the security certificate.

Article 148. Unloading, reloading (transshipment) and other cargo operations with goods, as well as the replacement of vehicles during the transportation (transportation) of goods in accordance with the customs procedure of customs transit through the customs territory of the Union

  1. Unloading, reloading (transshipment), including from a vehicle of one type of transport to a vehicle of another type of transport, and other cargo operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Union, as well as the replacement of vehicles carrying such goods, are allowed with the permission of the customs authority, in the region in which such operations are carried out, with the exception of the cases specified in paragraph 2 of this article.
  2. If the operations specified in paragraph 1 of this Article in respect of goods and vehicles can be performed without removing the customs seals and seals imposed, or if customs seals and seals are not imposed on the goods, the commission of such operations is allowed after the appropriate notification of the customs authority in the region of which such operations are performed, in electronic or in writing.
  3. The procedure for performing customs operations related to obtaining permission from the customs authority for unloading, reloading (transshipment) and other cargo operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Union, as well as for replacing vehicles carrying such goods, or notifying the customs authority of such operations, is determined by (see the Decision of the Board of the Eurasian Economic Commission No. 170 dated 13.12.2017)
  4. The customs authority has the right to refuse to issue a permit for cargo operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Union, if there is a ban on such operations in transport (transportation) documents, documents confirming compliance with restrictions, or other documents issued by state bodies.
  5. At the request of a person with the permission of the customs authority, cargo operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Union may be performed outside the working hours of the customs authority.

Article 149. Measures taken in the event of an accident, force majeure or other circumstances arising during the transportation (transportation) of goods in accordance with the customs procedure of customs transit

  1. In the event of an accident, force majeure or other circumstances that prevent the carrier from complying with the obligations provided for in Article 150 of this Code, the carrier is obliged to take all measures to ensure the safety of goods and vehicles, immediately inform the nearest customs authority about these circumstances and the location of the goods, as well as transport the goods or ensure their transportation (transportation) (if his vehicle is damaged) to the nearest customs authority or other place specified by the customs authority.
    The customs authority that has received a notification of these circumstances is obliged to notify the customs authority of departure and the customs authority of destination of the circumstances that have arisen that prevent the transportation (transportation) of goods in accordance with the customs procedure of customs transit.
  2. The procedure for performing customs operations in case of an accident, force majeure or other circumstances arising during the transportation (transportation) of goods in accordance with the customs procedure of customs transit is determined by the Commission. (see the Decision of the Board of the Eurasian Economic Commission No. 170 of 13.12.2017)
  3. The expenses incurred by the carrier in connection with compliance with the requirements of paragraph 1 of this Article shall not be reimbursed by the Customs authorities.

Article 150. Obligations of the carrier when transporting (transporting) goods in accordance with the customs procedure of customs transit

  1. When transporting (transporting) goods in accordance with the customs procedure of customs transit, the carrier, regardless of whether he is a declarant of goods placed under such a customs procedure, with the exception of the case specified in paragraph 2 of this Article, must:
    1. deliver the goods and documents for them within the time period established by the customs authority of departure to the place of delivery of the goods, following a certain route of transportation (transportation) of goods, if it is established;
    2. to ensure the safety of goods, customs seals and seals or other means of identification, if they were used;
    3. to prevent unloading, reloading (transshipment) and other cargo operations with goods transported (transported) in accordance with the customs procedure of customs transit, as well as the replacement of vehicles carrying such goods, without the permission of customs authorities, except for the case provided for in paragraph 2 of Article 148 of this Code.
  2. If the transportation (transportation) of goods is carried out using two or more modes of transport, the obligations specified in paragraph 1 of this article are imposed on the declarant of goods placed under the customs procedure of customs transit.
  3. In case of non-delivery of goods transported by rail, placed under the customs procedure of customs transit, to the place of delivery of goods determined by the customs authority of departure, each railway carrier of the Member States that accepted these goods for transportation is obliged to provide information on these undelivered goods at the request of the customs authority. The relevant requirements and information can be transmitted both in writing and using information systems and information technologies.

Article 151. Completion and termination of the customs procedure of customs transit

  1. The effect of the customs procedure of customs transit ends after the delivery of goods to the place of delivery of goods determined by the customs authority of departure.
  2. At the place of delivery of goods, until the completion of the customs procedure of customs transit, goods are placed in the customs control zone, including without unloading the goods from the vehicle on which they were delivered.
    Goods are placed in the customs control zone at any time of the day.
  3. To complete the customs procedure of customs transit, the carrier or, if this is provided for by the legislation of the member States on customs regulation,declarantgoods placed under the customs procedure of customs transit must submit a transit declaration to the customs authority of destination, as well as other documents available to it:
    1. in respect of goods transported by road - within 3 hours from the moment of their arrival at the place of delivery of goods, and in the case of arrival of goods outside the working hours of the customs authority - within 3 hours from the time of the beginning of the work of this customs authority;
    2. in respect of goods transported using water, air or rail transport - during the time established by the technological process (schedule) of the port, airport or railway station during international transportation, or another period established by the legislation of the Member States on customs regulation.
  4. On behalf of the carrier, the actions provided for in paragraph 3 of this Article may be performed by persons acting on behalf of such a carrier, if this is permitted in accordance with the legislation of the Member States on customs regulation.
  5. At the request of the customs authority, the carrier is obliged to present the goods.
  6. The customs body of destination within 1 hour from the moment of submission of the documents specified in paragraph 3 of this article, registers their submission in accordance with the procedure established by the legislation of the member States on customs regulation.
  7. The customs body of destination completes the customs procedure of customs transit as soon as possible, but no later than 4 hours of the customs body's working time from the moment of registration of the submission of documents specified in paragraph 3 of this Article, and if the submission of such documents is registered less than 4 hours before the end of the customs body's working time, within 4 hours from the start of the working time of this customs authority.
  8. If the customs body makes a decision to conduct a customs inspection, the term of completion of the customs procedure of customs transit with the written permission of the head (head) of the customs body of destination, the deputy head (deputy head) of the customs body of destination authorized by him or the persons replacing them, may be extended for the time required for customs inspection, but no more less than 10 working days from the day following the day of registration of the submission of the documents referred to in paragraph 3 of this article, unless the legislation of the Member States establishes a shorter period depending on the type of transport by which the goods are transported (transported).
  9. The completion of the customs procedure of customs transit is executed using the information system of the customs authority by forming an electronic document or by affixing appropriate marks on the transit declaration or other documents used as a transit declaration.
  10. The procedure for performing customs operations related to the completion of the customs procedure of customs transit, including depending on the type of transport by which goods are transported (transported), is determined by the Commission. (see Decision of the Board of the Eurasian Economic Commission No. 170 of 13.12.2017)
  11. The legislation of the Member States on customs regulation may define cases when the customs procedure of customs transit ends with the placement of goods for temporary storage, registration of a customs declaration, release of goods, departure of goods from the customs territory of the Union, as well as the detention of goods by customs authorities in accordance with Chapter 51 of this Code.
    The procedure for performing customs operations related to the completion of the customs procedure of customs transit, including depending on the type of transport by which goods are transported (transported), in these cases is established by the legislation of the Member States on customs regulation.
  12. In the case provided for in paragraph 7 of Article 145 of this Code, as well as if the goods are delivered to a customs body other than the customs body of destination, the customs procedure of customs transit is completed in accordance with the procedure established by this Article.
  13. If the goods are not fully or partially delivered to the place of delivery of the goods and the customs procedure is not completed in the cases provided for in paragraph 12 of this Article, the customs procedure of customs transit is terminated.
    The procedure for performing customs operations related to the termination of the customs procedure of customs transit, the terms in which the customs procedure of customs transit is subject to termination, as well as the procedure for processing the termination of the customs procedure of customs transit are determined by the Commission. (see the Decision of the Board of the Eurasian Economic Commission No. 170 of 13.12.2017)
  14. Upon delivery of goods to the customs control zone established in facilities, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator with certificates of the second or third type, the customs procedure of customs transit is completed with the features established by Article 440 of this Code.

Article 152.Customs operations committed after the goods are delivered to the place of delivery of the goods

  1. Unless otherwise provided by the legislation of the Member States on customs regulation, after registration by the customs authority of the destination of the submission of documents specified in paragraph 3 of Article 151 of this Code, the persons specified in subparagraphs 1-3 of paragraph 1 of Article 83 of this Code are required to perform customs operations related to the placement of goods for temporary storage or their customs declaration:
    1. in respect of goods transported by road - no later than 8 hours of the customs body's working time after registration of the submission of documents by the customs body of destination;
    2. in respect of goods transported using water, aircraft or rail transport - during the time established by the technological process (schedule) of the port, airport or railway station during international transportation, or other period established by the legislation of the Member States on customs regulation.
  2. In respect of goods transported using water vessels, customs operations related to the placement of goods for temporary storage must be performed by the persons specified in the sixth paragraph of subparagraph 1 and subparagraph 4 of paragraph 1 of Article 83 of this Code.
  3. If the persons specified in subitems 1-3 of paragraph 1 of Article 83 of this Code fail to perform the customs operations provided for in paragraph one of paragraph 1 of this Article, the carrier is obliged to perform customs operations related to the placement of goods for temporary storage in accordance with Chapter 16 of this Code, no later than 1 business day following the day of registration by the customs authority of the destination of the submission of documents.
    The legislation of the Member States on customs regulation may establish the terms and (or) the procedure for notifying the carrier of the non-fulfillment by the persons specified in subparagraphs 1-3 of paragraph 1 of Article 83 of this Code of customs operations related to the placement of goods for temporary storage or their customs declaration. (see Order of the Ministry of Finance of the Russian Federation No. 57n of 16.04.2019)
  4. The provisions of paragraphs 1-3 of this Article shall not apply if preliminary customs declaration has been carried out in respect of goods.
  5. When performing customs operations related to the customs declaration of goods in accordance with paragraph 1 of this Article, the persons specified in subparagraphs 1-3 of paragraph 1 of Article 83 of this Code are obliged to perform customs operations related to the placement of goods for temporary storage in accordance with Chapter 16 of this Code, within 3 hours from the date of receipt:
    1. permission of the customs body to revoke the customs declaration in accordance with Article 113 of this Code;
    2. decisions of the customs body on the suspension of the period of release of goods in accordance with Article 124 of this Code;
    3. refusal to release goods in accordance with Article 125 of this Code.
  6. Goods in respect of which the customs operations established by this Article have not been performed within the time limits specified in paragraphs 1 and 5 of this Article are detained by Customs authorities in accordance with Chapter 51 of this Code.
  7. The provisions of this article do not apply:
    1. with respect to the goods of the Union that have arrived in the customs territory of the Union and the foreign goods specified in paragraph 4 of Article 302 of this Code placed under the customs procedure of customs transit for transportation (transportation) through the territory of a state that is not a member of the Union;
    2. in relation to international mail;
    3. upon completion of the customs procedure of customs transit at the place of departure in respect of goods exported from the customs territory of the Union;
    4. upon completion of the customs procedure of customs transit in respect of goods delivered to the customs control zone established in facilities, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator with certificates of the second or third type.

Article 153. 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 customs transit during transportation (transportation) through the customs territory of the Union, the term of their payment and calculation

  1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of customs transit arises:
    1. from the declarant - from the moment of registration by the customs authority of the transit declaration;
    2. a railway carrier of a member state that has accepted goods placed under the customs procedure of customs transit for carriage by rail within the territory of one of the member States in accordance with the procedure established by international agreements in the field of railway transport and acts of the Railway Transport Council of the member States of the Commonwealth of Independent States, if the transfer of goods is carried out between railway carriers of the states- members, or in accordance with the procedure established by the legislation of the member states in the field of transport, if the transfer of goods is carried out between railway carriers of one member state - from the moment the goods are accepted for carriage in accordance with the established procedure.
  2. The obligation to pay special, anti-dumping, countervailing duties does not arise when goods for personal use and international mail are placed under the customs procedure of customs transit.
  3. 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 customs transit shall be terminated by the declarant, as well as by the railway carrier of the member state specified in subparagraph 2 of paragraph 1 of this Article, carrying out the transportation (transportation) of goods to the place delivery of goods determined by the customs authority of departure, upon the occurrence of the following circumstances:
    1. termination of the customs procedure of customs transit in accordance with Article 151 of this Code, except for the case specified in subparagraph 2 of this paragraph;
    2. acceptance of goods by an authorized economic operator in accordance with Article 440 of this Code;
    3. placement of goods in respect of which the customs procedure of customs transit has been terminated for temporary storage in accordance with paragraph 6 of Article 129 of this Code;
    4. placing goods in respect of which the customs procedure of customs transit has been terminated under customs procedures in accordance with paragraph 7 of Article 129 of this Code;
    5. 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 6 of this article;
    6. 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;
    7. refusal to release goods in accordance with the customs procedure of customs transit - with respect to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the transit declaration;
    8. revocation of the transit declaration 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 transit declaration;
    9. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
    10. detention of goods by the customs body in accordance with Chapter 51 of this Code;
    11. 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.
  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 customs transit shall be terminated by the railway carrier of the member State that transferred goods placed under the customs procedure of customs transit transported by rail to the railway carrier of another member state in the order of established by international agreements in the field of railway transport and acts of the Railway Transport Council of the member States of the Commonwealth of Independent States, or to a railway carrier of its member state in the manner prescribed by the legislation of the member States in the field of transport, when transferring goods in the prescribed manner.
  5. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution if the goods are not delivered to the place of delivery of the goods within the customs transit period established by the customs authority and the customs procedure has not been completed in the cases provided for in paragraph 12 of Article 151 of this Code.
    Upon the occurrence of this circumstance, the date of payment of import customs duties, taxes, special, anti-dumping, countervailing duties is the day when goods are placed under the customs procedure of customs transit.
  6. Upon the occurrence of the circumstances specified in paragraph 5 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties are payable as if foreign goods placed under the customs procedure of customs transit 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, taxes, and with respect to goods for personal use - as if goods for personal use were released into free circulation.
    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 transit declaration, are applied.
    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 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:
    • for the calculation of import customs duties, the highest of the rates of import customs duties 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 and the highest of the rates of excise taxes (excise tax or excise duty) corresponding to goods included in such a grouping, in respect of which the highest of the rates of import customs duties is established, are 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 eighth paragraph of this paragraph, is applied.
  7. 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 these 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.
    Import customs duties and taxes in respect of international postal items are subject to payment in the amount established by paragraph 7 of Article 287 of this Code.
  8. In the case of placing goods placed under the customs procedure of customs transit for temporary storage in accordance with paragraph 6 of Article 129 of this Code, or placing such goods under customs procedures in accordance with paragraph 7 of Article 129 of this Code, or detention of goods by 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 collection (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 The Codex.
  9. If the enforcement of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 3 of Article 62 of this Code is provided by a person other than the declarant of goods placed under the customs procedure of customs transit,such other person is jointly and severally obliged to pay customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.
  10. Ifvehiclesinternational transportations transporting foreign goods placed under the customs procedure of customs transit are accompanied by an organization determined in accordance with the legislation of the member state in accordance with paragraph 3 of Article 343 of this Code, such an organization bears a joint obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.
  11. If, during the carriage of goods by rail, the declarant of goods placed under the customs procedure of customs transit was not a railway carrier of a member state that accepted goods placed under the customs procedure of customs transit for carriage in accordance with the procedure established by international agreements in the field of railway transport and acts of the Railway Transport Council of the Commonwealth of Independent States or the legislation of the Member States in the field of transport, such a railway carrier is jointly and severally obliged to pay import customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.

Article 154. Liability of persons in violation of the customs procedure of customs transit

  1. In case of non-delivery of all goods placed under the customs procedure of customs transit and documents for them to the place of delivery of goods, the persons specified in Article 150 of this Code are liable in accordance with the legislation of the Member State whose customs authority has released goods in accordance with the customs procedure of customs transit.
    In other cases of non-fulfillment of obligations during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, including in the case of non-delivery of part of the goods placed under the customs procedure of customs transit, the persons referred to in Article 150 of this Code are liable in accordance with the legislation of the Member State in whose territory the violation was detected.
  2. The responsibility for non-fulfillment of the carrier's obligations when transporting goods by rail in accordance with the customs procedure of customs transit is borne by the railway carrier who accepted the goods for transportation on the territory of one of the member States in accordance with the procedure established by international agreements in the field of railway transport and acts of the Railway Transport Council of the Commonwealth of Independent States or the legislation of the member States in accordance with in the field of transport, if the transfer of goods is carried out between railway carriers of one member state.
    For non-fulfillment of obligations when transporting goods by rail in accordance with the customs procedure of customs transit, the railway carrier specified in the first paragraph of this paragraph shall be liable in accordance with the legislation of the Member State for transportation on the territory of which the goods are accepted.