Article 248. Content and application of the customs procedure of destruction
Customs proceduredestruction is a customs procedure applied to foreign goods, according to which such goods are destroyed without payment of import customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions of placing goods under such a customs procedure. The destruction of goods is understood as bringing goods into a state in which they are partially or completely destroyed or lose their consumer and (or) other properties and cannot be restored to their original state in an economically advantageous way.
The customs procedure of destruction does not apply to the following goods:
cultural, archaeological, historical values;
animals and plants related to species protected in accordance with the legislation of the member States and (or) international treaties, their parts and derivatives, except in cases where theirdestructionin order to prevent epidemics, epizootics and the spread of quarantine facilities;
goods accepted by the customs authorities as collateral until the termination of the pledge relationship;
seized goods or goods that have been seized, including those that are material evidence, in accordance with the legislation of the Member States.
The Commission has the right to determine the list of goods other than those provided for in paragraph 2 of this Article, in respect of which the customs procedure of destruction is not applied.
The customs procedure of destruction does not apply if the destruction of goods:
may cause harm to the environment or pose a danger to human life and health;
it is produced by consuming goods in accordance with their usual purpose;
may entail costs for the public authorities of the Member States.
Article 249. Conditions for placing goods under the customs procedure of destruction
The conditions for placing goods under the customs procedure of destruction are:
the presence of an opinion issued in accordance with the legislation of the member States by the authorized state body of the member state on the possibility of destruction of goods, which specifies the method and place of their destruction;
compliance with prohibitions and restrictions in accordance with Article 7 of this Code.
Article 250. Features of the application of the customs procedure of destruction
The destruction of goods placed under the customs procedure of destruction is carried out within the time limits established by the customs authority based on the time required for the actual destruction of these goods, the method and place of their destruction, as well as taking into account the terms specified in the conclusion of the authorized state body of the member State on the possibility of destruction of goods, if there are such terms in it.
The destruction of goods is carried out at the expense of the declarant of goods placed under the customs procedure of destruction, in accordance with the procedure established by the legislation of the member States.
Waste generated as a result of the destruction of goods, with the exception of waste specified in paragraph 5 of this article, acquire the status of foreign goods.
Waste generated as a result of the destruction of goods shall be placed under the customs procedures applicable to foreign goods under the conditions provided for by this Code, except in cases when the waste generated is unsuitable for their further commercial use or in accordance with the legislation of the Member States are subject to burial, neutralization, disposal or destruction in another way. Waste generated as a result of destruction, when placed under the customs procedure chosen by the declarant, is considered as imported into the customs territory of the Union in this state.
Waste generated as a result of destruction, which is not subject to placement under customs procedures, acquires the status of goods of the Union and is considered not under customs control from the date of recognition in accordance with the legislation of the Member States of the waste generated unsuitable for their further commercial use or from the date of submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or destruction generated waste in another way or the fact of their transfer for such operations.