Customs procedure of temporary importation (admission)

Article 219. Content and application of the customs procedure of temporary import (admission)

1. Customs proceduretemporary importation (admission) is a customs procedure applied to foreign goods, according to which such goods are temporarily located and used in the customs territory of the Union, subject to the conditions of placing goods under this customs procedure and their use in accordance with such customs procedure, with partial payment of import customs duties, taxes and without payment of special, anti-dumping, countervailing duties or without payment of import customs duties, taxes and without payment of special, anti-dumping, countervailing duties.
2. Goods placed under the customs procedure of temporary import (admission) (hereinafter in this chapter - temporarily imported goods) retain the status of foreign goods.
3. Categories of goods whose temporary stay and use in the customs territory of the Union in accordance with the customs procedure of temporary import (admission) are allowed without payment of import customs duties, taxes, the conditions of such temporary stay and use, as well as the deadlines for such temporary stay and use are determined by the Commission and (or) international treaties of the Member States with the third party. (see the Decision of the Council of the Eurasian Economic Commission No. 109 dated 20.12.2017)
4. The customs procedure of temporary importation (admission) does not apply to the following categories of goods:
   1. foodstuffs, beverages, including alcoholic beverages, tobacco and tobacco products, raw materials and semi-finished products, consumable materials and samples, except in cases of their import into the customs territory of the Union in single copies for advertising and (or) demonstration purposes or as exhibition exhibits or industrial designs;
   2. waste, including industrial;
   3. goods prohibited for import into the customs territory of the Union.

   The full list of goods prohibited for import into the territory of the EAEU in accordance with the decision of the EEC Board No. 30 dated 21.04.2015

   1. Ozone-depleting substances and products containing ozone-depleting substances prohibited for import and export
   2. Hazardous waste prohibited for import
   3. Information on printed, audiovisual and other media prohibited for import and export
   4. Plant protection products and other persistent organic pollutants prohibited for import
   5. Service and civilian weapons, their main parts and cartridges for them, prohibited for import and (or) export
   6. Instruments of extraction (catch) of aquatic biological resources prohibited for import
   7. Products made of Greenland seal and Greenland seal pups, prohibited for import
   8. Live sables, prohibited for export
5. It is allowed to apply the customs procedure of temporary importation (admission) to suspend the customs procedure of processing in the customs territory by placing under this customs procedure the processed products of goods previously placed under the customs procedure of processing in the customs territory.

Article 220. Conditions for placing goods under the customs procedure of temporary import (admission) and their use in accordance with such a customs procedure

1. The conditions for placing goods under the customs procedure of temporary import (admission) are:
   1. the possibility of identifying goods placed under the customs procedure of temporary import (admission), when they are subsequently placed under the customs procedure in order to complete the operation of this customs procedure.Identificationgoods are not required in cases where, in accordance with international agreements of the Member States with a third party, replacement of temporarily imported goods is allowed.;
   2. partial payment of import customs duties and taxes in accordance with Article 223 of this Code, except for the case when, in accordance with paragraph 3 of Article 219 of this Code, temporary presence and use of goods in the customs territory of the Union in accordance with the customs procedure of temporary import (admission) are allowed without payment of import customs duties and taxes;
   3. compliance with the conditions of temporary stay and use of goods in accordance with the customs procedure of temporary importation (admission) without payment of customs duties and taxes, if such conditions are determined by the Commission in accordance with paragraph 3 of Article 219 of this Code and (or) provided for by international treaties of the member states with a third party;
   4. 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 temporary import (admission) are:
   1. compliance with the validity period of the customs procedure of temporary importation (admission) established by the customs authority;
   2. compliance with the restrictions on the possession and use of temporarily imported goods established by Article 222 of this Code;
   3. partial payment of import customs duties and taxes in accordance with Article 223 of this Code, except for the case when, in accordance with paragraph 3 of Article 219 of this Code, temporary presence and use of goods in the customs territory of the Union in accordance with the customs procedure of temporary import (admission) are allowed without payment of import customs duties and taxes;
   4. compliance with the conditions of temporary stay and use of goods in accordance with the customs procedure of temporary import (admission) without payment of customs duties and taxes determined by the Commission in accordance with paragraph 3 of Article 219 of this Code and (or) provided for by an international agreement of the member states with a third party.

Article 221. Validity period of the customs procedure of temporary import (admission)

1. The validity period of the customs procedure of temporary importation (admission) may not exceed 2 years from the date of placing goods under the customs procedure of temporary importation (admission) or the period determined by the Commission in accordance with paragraph 2 of this article.
2. For certain categories of goods, depending on the purposes of their importation into the customs territory of the Union, the Commission has the right to determine a shorter or longer than 2 years period of validity of the customs procedure for temporary importation (admission). (see Decision of the Council of the Eurasian Economic Commission No. 109 of December 20, 2017)
3. When placing goods under the customs procedure of temporary import (admission), the customs authority, on the basis of the declarant's application, based on the purposes and circumstances of the import of goods into the customs territory of the Union, establishes the validity period of this customs procedure, which, taking into account paragraph 4 of this Article, may not exceed the period provided for in paragraph 1 of this Article, or the period determined by the Commission in accordance with with paragraph 2 of this article.
4. The term of validity of the customs procedure of temporary importation (admission) established by the customs authority, upon the application of a person, may be extended before the expiration of this period or no later than 1 month after its expiration within the validity period of this customs procedure provided for in paragraph 1 of this Article, or the validity period of this customs procedure determined by the Commission in accordance with paragraph 2 of this Article..
   If the validity period of the customs procedure of temporary importation (admission) established by the customs authority is extended, after its expiration, the validity of such customs procedure is resumed from the date of termination of this customs procedure.
5. In case of repeated application of the customs procedure of temporary importation (admission) in respect of foreign goods located in the customs territory of the Union, including when different persons act as declarants of these goods, the total validity period of the customs procedure of temporary importation (admission) may not exceed the period provided for in paragraph 1 of this Article, or the period determined by the Commission in accordance with with paragraph 2 of this article.

Article 222. Restrictions on the possession and use of temporarily imported goods

1. Temporarily imported goods must remain unchanged, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage.
   It is allowed to perform operations with temporarily imported goods necessary to ensure their safety, including repairs (except for major repairs, modernization), maintenance and other operations necessary to maintain the goods in normal condition, provided that the goods are identified by the customs authority at the end of the customs procedure of temporary import (admission) in accordance with the paragraphs 1 and 2 of Article 224 of this Code.
   It is allowed to conduct tests, research, testing, verification, conducting experiments or experiments with temporarily imported goods or their use during tests, research, testing, verification, conducting experiments or experiments.
2. Temporarily imported goods must be in the actual possession and use of the declarant, except in cases where their transfer to the possession and use of other persons is allowed in accordance with paragraphs 3 and 4 of this article.
3. It is allowed for the declarant to transfer possession and use to other persons without the permission of the customs authority:
   1. temporarily imported multi-turn (returnable) containers intended for packaging and protection of goods imported into the customs territory of the Union;
   2. temporarily imported goods for the purpose of their maintenance, repair (except for major repairs, modernization), storage, transportation (transportation);
   3. temporarily imported goods for the purpose of testing, research, testing, verification, experiments or experiments;
   4. temporarily imported goods for other purposes in cases determined by the Commission and (or) provided for by international treaties of the member States with a third party.
4. In cases other than those established by paragraph 3 of this Article, the transfer by the declarant of temporarily imported goods to the possession and use of other persons is allowed with the permission of the customs authority or in cases, in the manner and time limits determined by the Commission - after notification of the customs authority.
5. In order to obtain permission from the customs authority to transfer temporarily imported goods into the possession and use of other personsdeclarantthese goods are submitted to the customs authority in which they were placed under the customs procedure, an application indicating in it the reason for the transfer of temporarily imported goods to another person and information about this person.
6. The transfer of temporarily imported goods into the possession and use of other persons does not exempt the declarant of these goods from observing other conditions for the use of goods in accordance with the customs procedure of temporary importation (admission) established by this chapter, and also does not suspend or extend the period of temporary importation.
7. Goods determined by the Commission in accordance with paragraph 3 of Article 219 of this Code and (or) provided for by international treaties of the Member States with a third party, in respect of which the customs procedure of temporary import (admission) is applied without payment of import customs duties and taxes, are used within the customs territory of the Union, unless otherwise determined by the Commission.
8. Temporarily imported goods that are vehicles may be used outside the customs territory of the Union if they are used as vehicles of international transportation and the provisions of Chapter 38 of this Code apply to them.When using temporarily imported goods that are vehicles outside the customs territory of the Union, operations provided for in paragraphs 1 and 2 of Article 277 of this Code may be performed in respect of such goods.
   The commission of operations not provided for in paragraphs 1 and 2 of Article 277 of this Code is allowed in accordance with paragraph 4 of Article 277 of this Code.
   The use of temporarily imported goods, which are vehicles, as vehicles of international transportation outside the customs territory of the Union does not terminate or suspend the customs procedure of temporary importation (admission).

Article 223. Features of calculation and payment of import customs duties and taxes when applying the customs procedure of temporary import (admission)

1. In respect of goods placed (placed) under the customs procedure of temporary import (admission) with partial payment of import customs duties, taxes, import customs duties,taxesare subject to payment for the period from the date of their placement under the customs procedure of temporary importation (admission) to the date of completion of its validity.
2. In respect of goods placed under the customs procedure of temporary importation (admission) without payment of import customs duties and taxes, at the request of the declarant, partial payment of import customs duties and taxes is made for the period from the date specified in the declarant's request to the date of completion of the customs procedure of temporary importation (admission). The specified appeal of the declarant is submitted to the customs authority by which therelease of goodswhen they are placed under the customs procedure of temporary importation (admission), before the expiration of the deadline established in accordance with paragraph 3 of Article 219 of this Code.
   A customs document is used as a declarant's appeal - an adjustment of the goods declaration.
3. In case of partial payment of import customs duties and taxes for each calendar month (full or incomplete) of the time period determined in accordance with paragraphs 1 and 2 of this Article (hereinafter in this chapter - the period of application of partial payment of import customs duties and taxes), 3 percent of the calculated on the day of registration of the customs declaration filed for placement of such goods under the customs procedure of temporary import (admission), and in respect of goods whose release was made before the filing of the goods declaration - on the day of registration by the customs authority of the application for the release of goods before the filing of the goods declaration, the amount of import customs duties, taxes that would be payable if the goods placed under the customs procedure of temporary importation (admission), were placed under the customs procedure of release for domestic consumption.
4. In case of suspension of the customs procedure of temporary importation (admission) in accordance with paragraph 3 of Article 224 of this Code, partial payment of import customs duties and taxes for the period of such suspension is not made. For the purposes of applying this paragraph, the period of suspension of the customs procedure is determined by the number of full calendar months during which the customs procedure of temporary importation (admission) is suspended.
5. In case of partial payment of import customs duties and taxes, the amount of import customs duties and taxes is paid at the declarant's choice for the entire period of application of partial payment of import customs duties and taxes (hereinafter in this chapter - one-time payment of import customs duties and taxes) or periodically (hereinafter in this chapter - periodic payment of import customs duties and taxes). In case of periodic payment of import customs duties and taxes, such payment shall be made in the amount payable in accordance with paragraph 3 of this Article for at least 1 calendar month (full or incomplete). The frequency of payment of import customs duties and taxes is determined by the declarant in the goods declaration.
   In case of non-payment or incomplete payment of the amounts of import customs duties and taxes paid periodically, within the time limits established in accordance with paragraph 4 and sub-paragraphs 2 and 3 of paragraph 7 of Article 225 of this Code, import customs duties and taxes shall be paid at a time for the entire remaining period of application of partial payment of import customs duties and taxes.
6. The total amount of import customs duties and taxes paid and (or) collected during the period of application of partial payment of import customs duties and taxes should not exceed the amount calculated on the day of registration of the customs declaration filed for placing such goods under the customs procedure of temporary import (admission), and in respect of goods whose release was made before the filing of the declaration for goods, - on the day of registration by the customs authority of the application for the release of goods before filing a declaration for goods, the amount of import customs duties and taxes that would be payable if the goods were placed under the customs procedure of release for domestic consumption.
7. Upon completion or termination of the customs procedure of temporary import (admission) in accordance with paragraphs 1, 2 and 5 of Article 224 of this Code, the amounts of import customs duties and taxes paid and (or) collected during the period of application of partial payment of import customs duties and taxes are not subject to refund (offset), unless otherwise established by this Code.

Article 224. Completion, suspension and termination of the customs procedure of temporary import (admission)

1. Before the expiration of the validity period of the customs procedure of temporary importation (admission) established by the customs authority, the validity of this customs procedure is completed:
   1. placing temporarily imported goods under the customs procedure of re-export, including in accordance with paragraph 7 of Article 276 of this Code;
   2. 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 temporarily imported 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;
   3. 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. Before the expiration of the validity period of the customs procedure of temporary importation (admission) established by the customs authority, the effect of this customs procedure may be completed:
   1. placing temporarily imported 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. by placing temporarily imported goods under the customs procedure of customs transit, if these goods are placed under this customs procedure for transportation (transportation) through the customs territory of the Union from the territory of the member State whose customs authority released the goods when they were placed under the customs procedure of temporary import (admission) to the territory of another member state.
3. Until the expiration of the validity period of the customs procedure of temporary importation (admission) established by the customs authority, the effect of this customs procedure may be suspended in the case of placing temporarily imported goods under the customs procedure of a customs warehouse, the customs procedure of processing in the customs territory or in cases determined by the Commission - under a special customs procedure.
   When determining the case of suspension of the customs procedure of temporary importation (admission) as a result of placing temporarily imported goods under a special customs procedure, the Commission has the right to determine the specifics of calculating and paying import customs duties and taxes, as well as the deadline for payment of import customs duties and taxes in respect of temporarily imported goods.
4. Temporarily imported goods may be placed under the customs procedure of re-export or under another customs procedure in one or more batches.
5. Upon expiration of the validity period of the customs procedure of temporary importation (admission) established by the customs authority, the customs procedure is terminated.
6. The cases, conditions and procedure for completing the customs procedure of temporary importation (admission) on the territory of a Member State other than the Member State whose customs authority placed such goods under the customs procedure of temporary importation (admission) are determined by the Commission.

Article 225. 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 temporary import (admission), the term of their payment and calculation

1. The duty to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure of temporary importation (admission) arises from the declarant from the moment of registration by the customs authority of the goods declaration, and in respect of goods declared for release before filing the goods declaration, from the person who submitted the application on the release of goods before filing a declaration for goods, - from the moment of registration by the customs authority of the application for the release of goods before filing a declaration for goods.
2. The obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of temporary import (admission), which are imported to the address of one recipient from one sender according to one transport (transportation) document and the generalcustoms valuewhich does not exceed the amount equivalent to 200 euros, and if the Commission determines a different amount of such amount, the amount determined by the Commission, at the exchange rate effective on the day of registration by the customs authority of the goods declaration, does not arise. At the same time, for the purposes of this paragraph, the customs value does not include the costs of transportation (transportation) of goods imported into the customs territory of the Union to the place of arrival, the costs of loading, unloading or reloading of such goods and insurance costs in connection with such transportation (transportation), loading, unloading or reloading of such goods.
   The Commission has the right to determine an amount other than the amount provided for in paragraph two of this paragraph, within which the obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of temporary import (admission) imported to the address of one recipient from one sender under one transport (transportation) document does not arise.
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 temporary importation (admission) is terminated by the declarant upon the occurrence of the following circumstances:
   1. termination of the customs procedure of temporary import (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code before the expiration of the deadline established in accordance with paragraph 3 of Article 219 of this Code, except for the case when the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties;
   2. termination of the customs procedure of temporary importation (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code, if in respect of goods placed under the customs procedure of temporary importation (admission), benefits for the payment of import customs duties and taxes are applied, except for the case when the expiration date of this customs procedure has come payment of import customs duties, taxes, special, anti-dumping, countervailing duties;
   3. completion of the customs procedure of temporary importation (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code and fulfillment of the obligation to pay import customs duties, taxes and (or) their collection in the amounts payable in accordance with this Article;
   4. fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their recovery in the amounts payable upon the occurrence of the circumstances provided for in subparagraphs 6-8 of paragraph 7 and paragraph 13 of this article;
   5. recognition by the customs authority in accordance with the legislation of the member states on customs regulation of the fact of destruction and (or) irretrievable loss of foreign goods 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 until the completion of the customs procedure of temporary import (admission) and fulfillment of the obligation to pay import customs duties, taxes and (or) their collection in the amounts payable in accordance with this article for the period prior to the occurrence of such circumstances;
   6. refusal to release goods in accordance with the customs procedure of temporary importation (admission) - with respect to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose when registering a declaration for goods or an application for the release of goods before filing a declaration for goods;
   7. revocation of the declaration for goods in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - with respect to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the declaration for goods;
   8. confiscation or conversion of goods into the property (income) of a member State in accordance with the legislation of that member State and fulfillment of the obligation to pay import customs duties, taxes and (or) their recovery in the amounts payable in accordance with this article for the period prior to the occurrence of such circumstances;
   9. the detention by the customs authority of goods in accordance with Chapter 51 of this Code and the fulfillment of the obligation to pay import customs duties, taxes and (or) their recovery in the amounts payable in accordance with this Article for the period prior to such detention;
   10. placement for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during the proceedings on a criminal case 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, and fulfillment of the obligation to pay import customs duties, taxes and (or) their recovery in the amounts payable in accordance with this article for the period prior to the seizure or arrest of such goods during the verification of a crime report, during the proceedings on a criminal case or an administrative offense (conducting administrative proceedings).
4. The obligation to pay import customs duties and taxes in respect of goods placed (placed) under the customs procedure of temporary import (admission) with partial payment of import customs duties and taxes is subject to execution (import customs duties and taxes are payable):
   1. in case of one-time payment of import customs duties, taxes or in case of payment of the first part of the amount of import customs duties, taxes in case of periodic payment of import customs duties, taxes - before the release of goods in accordance with the customs procedure of temporary import (admission);
   2. in case of payment of the second and subsequent parts of the amount of import customs duties and taxes, in case of periodic payment of import customs duties and taxes - before the beginning of the period for which the next part of the amount of import customs duties and taxes is paid.
5. In respect of the goods specified in paragraph 4 of this Article, import customs duties and taxes are payable in the amounts determined in accordance with Article 223 of this Code.
6. In respect of goods placed under the customs procedure of temporary import (admission), the obligation to pay import customs duties and taxes is subject to execution upon the occurrence of the circumstances specified in paragraph 7 of this Article.
7. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties and taxes is considered:
   1. in case of non-compliance with the conditions of temporary stay and use of goods established in accordance with paragraph 3 of Article 219 of this Code, - the day of placing these goods under the customs procedure of temporary import (admission);
   2. in case of expiration of the deadline established in accordance with paragraph 3 of Article 219 of this Code:
      • in case of one-time payment of import customs duties, taxes or in case of payment of the first part of the amount of import customs duties, taxes in case of periodic payment of import customs duties, taxes - the day of expiration of such deadline;
      • in case of payment of the second and subsequent parts of the amount of import customs duties and taxes in case of periodic payment of import customs duties and taxes - the day preceding the beginning of the period for which the next part of the amount of import customs duties and taxes is paid;
   3. if the declarant submits an application in accordance with paragraph 2 of Article 223 of this Code:
      • in case of one-time payment of import customs duties, taxes or in case of payment of the first part of the amount of import customs duties, taxes in case of periodic payment of import customs duties, taxes - the day preceding the day specified in the declarant's appeal;
      • in case of payment of the second and subsequent parts of the amount of import customs duties and taxes in case of periodic payment of import customs duties and taxes - the day preceding the beginning of the period for which the next part of the amount of import customs duties and taxes is paid;
   4. in case of refusal of the declarant of benefits for payment of import customs duties, taxes associated with restrictions on the use and (or) disposal of these goods, - the date of entry in the declaration for goods submitted for placing goods under the customs procedure of temporary import (admission), changes in terms of refusal of benefits for payment of import customs duties, taxes;
   5. in case of committing actions in violation of the purposes and conditions of granting benefits for the payment of import customs duties, taxes and (or) restrictions on the use and (or) disposal of these goods in connection with the application of such benefits, except in cases where the commission of such actions entails the occurrence of circumstances provided for in subparagraphs 6 and 7 of this paragraph, - the first day of the commission of the specified actions, and if this day is not established, the day of placing the specified goods under the customs procedure of temporary import (admission);
   6. in case of transfer of temporarily imported goods before the completion of the customs procedure of temporary importation (admission) to other persons without the permission of customs authorities - the day of transfer of goods, and if this day is not set, - the day of placing these goods under the customs procedure of temporary importation (admission);
   7. in case of loss of temporarily imported goods before the completion of the customs procedure of temporary import (admission), 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 loss of goods, and if this day not established, - the day of placing the specified goods under the customs procedure of temporary import (admission);
   8. in case of non-completion of the customs procedure of temporary importation (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code before the expiration of the customs procedure of temporary importation (admission) established by the customs authority - the date of expiration of the customs procedure of temporary importation (admission) established by the customs authority, except for the case when the validity of this customs procedure is extended in accordance with paragraph 4 of Article 221 of this Code.
8. Upon the occurrence of the circumstances specified in paragraph 7 of this Article, import customs duties and taxes are payable:
   1. upon the occurrence of the circumstances specified in subparagraph 1 of paragraph 7 of this Article - as if partial payment of import customs duties and taxes was applied to goods placed under the customs procedure of temporary import (admission) in accordance with Article 223 of this Code for the period from the date of placing goods under the customs procedure of temporary import (admission) on the day of its completion;
   2. upon the occurrence of the circumstances specified in subparagraph 2 of paragraph 7 of this Article - as if partial payment of import customs duties and taxes in accordance with Article 223 of this Code was applied to goods placed under the customs procedure of temporary import (admission) for the period from the day following the day of expiry of the deadline established in in accordance with paragraph 3 of Article 219 of this Code, on the date of completion of the customs procedure of temporary importation (admission);
   3. upon the occurrence of the circumstances specified in subparagraph 3 of paragraph 7 of this Article - in the amounts determined in accordance with Article 223 of this Code;
   4. upon the occurrence of the circumstances specified in subitems 4 and 5 of paragraph 7 of this Article - in the amounts determined in accordance with Article 223 of this Code and not paid in connection with the application of benefits for the payment of import customs duties, taxes for the period from the date of the deadline for payment of import customs duties, taxes defined by subitems 4 and 5 paragraph 7 of this article, on the date of completion of the customs procedure of temporary importation (admission);
   5. upon the occurrence of the circumstances specified in subitems 6 - 8 of paragraph 7 of this Article - as if the goods placed under the customs procedure of temporary import (admission) were placed under the customs procedure of release for domestic consumption, minus the amounts of import customs duties, taxes paid and (or) collected upon partial payment of import customs duties, taxes, unless another amount is provided for in paragraph 10 of this article. For the calculation of import customs duties and taxes, the rates of import customs duties and taxes applicable on the day of registration by the customs authority of the declaration for goods submitted for placing goods under the customs procedure of temporary import (admission), and in respect of goods whose release was made before the filing of the declaration for goods - on the day of registration by the customs authority of the application for the release of goods before filing a declaration for goods.
9. Interest shall be payable on the amounts of import customs duties and taxes paid (collected) in respect of goods in accordance with subparagraph 5 of paragraph 8 of this Article, as well as on the amounts of import customs duties and taxes paid in respect of these goods with partial payment of import customs duties and taxes, as if in respect of these amounts a deferral (installment plan) of their payment was granted from the date of placing goods under the customs procedure of temporary import (admission) to the date of expiration of the terms of payment of import customs duties and taxes established by subparagraphs 6 - 8 of paragraph 7 of this article. These percentages are accrued and paid in accordance with Article 60 of this Code.
10. If, after the occurrence of the circumstances specified in sub-paragraphs 6 and 7 of paragraph 7 of this Article, the effect of the customs procedure of temporary importation (admission) ends in accordance with paragraphs 1 and 2 of Article 224 of this Code, import customs duties and taxes are payable as if in respect of goods placed under the customs procedure of temporary importation (admission), partial payment of import customs duties and taxes was applied in accordance with Article 223 of this Code for the period from the date of the deadline for payment of import customs duties and taxes determined in accordance with subparagraphs 6 and 7 of paragraph 7 of this Article to the date of completion of the customs procedure of temporary import (admission). At the same time, the amounts of import customs duties and taxes paid and (or) collected upon partial payment of import customs duties and taxes for the period prior to the occurrence of the circumstances specified in subparagraphs 6 and 7 of paragraph 7 of this Article are not subject to refund (offset).
11. If, after the occurrence of the circumstances specified in subitems 6 - 8 of paragraph 7 of this Article, the goods in respect of which the customs procedure of temporary import (admission) has been terminated are placed for temporary storage in accordance with paragraph 6 of Article 129 of this Code or placed under the customs procedure in accordance with paragraph 7 of Article 129 of this Code, import customs duties and taxes are payable as if partial payment of import customs duties and taxes was applied to goods placed under the customs procedure of temporary import (admission) in accordance with Article 223 of this Code.
    In this case, import customs duties and taxes are subject to payment for the period from the date of the deadline for payment of import customs duties and taxes, as defined by subitems 6 - 8 of paragraph 7 of this Article, to the date of placement of such goods for temporary storage or their placement under the customs procedure. At the same time, import customs duties and taxes are subject to payment in amounts not exceeding the amount of import customs duties and taxes that would have been payable if the goods placed under the customs procedure of temporary import (admission) were placed under the customs procedure of release for domestic consumption, and which were calculated on the day of registration by the customs body of the customs declaration, submitted for placing goods under the customs procedure of temporary importation (admission), and in respect of goods whose release was made before the filing of the goods declaration, - on the day of registration by the customs authority of the application for the release of goods before the filing of the declaration forproduct. At the same time, the amounts of import customs duties and taxes paid and (or) collected upon partial payment of import customs duties and taxes for the period prior to the occurrence of the circumstances specified in subparagraphs 6 - 8 of paragraph 7 of this Article are not subject to refund (offset).
12. In respect of goods placed under the customs procedure of temporary import (admission), the obligation to pay special, anti-dumping, countervailing duties is subject to execution upon the occurrence of the circumstances specified in paragraph 13 of this article.
13. Upon the occurrence of the following circumstances, the deadline for payment of special, anti-dumping, countervailing duties is considered:
    1. in case of transfer of temporarily imported goods before the completion of the customs procedure of temporary importation (admission) to other persons without the permission of customs authorities - the day of transfer of goods, and if this day is not set, - the day of placing these goods under the customs procedure of temporary importation (admission);
    2. in case of loss of temporarily imported goods before the completion of the customs procedure of temporary import (admission), 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 loss of goods, and if this the day is not set - the day of placing the specified goods under the customs procedure of temporary import (admission);
    3. in case of non-completion of the customs procedure of temporary importation (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code before the expiration of the customs procedure of temporary importation (admission) established by the customs authority - the date of expiration of the customs procedure of temporary importation (admission) established by the customs authority, except for the case when the validity of this customs procedure is extended in accordance with paragraph 4 of Article 221 of this Code.
14. Upon the occurrence of the circumstances specified in paragraph 13 of this article, special, anti-dumping, countervailing duties are payable in the amounts as if goods placed under the customs procedure of temporary import (admission) were placed under the customs procedure of release for domestic consumption.
    For the calculation of special, anti-dumping, countervailing duties, the rates of special, anti-dumping, countervailing duties, effective on the day of registration by the customs authority of the declaration for goods submitted for placing goods under the customs procedure of temporary import (admission), and in respect of goods, the release of which was made before the filing of the declaration for goods, - the day of registration by the customs authority of the application about the release of goods before submitting a declaration for goods.
15. Interest is payable on the amounts of special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 14 of this Article, as if a deferral of their payment was granted in respect of these amounts from the date of placing goods under the customs procedure of temporary import (admission) to the date of expiration of the terms established by paragraph 13 of this article for the payment of special, anti-dumping, countervailing duties. These percentages are accrued and paid in accordance with Article 60 of this Code.

Article 226. Features of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported goods when they are placed under the customs procedure of release for domestic consumption

1. When temporarily imported goods are placed under the customs procedure of release for domestic consumption, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties, taxes, special, anti-dumping, countervailing duties, effective on the day of registration by the customs authority of the goods declaration filed for placing goods under the customs procedure of temporary importation, are applied (admission).
   If, in order to calculate import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert foreign currency into the currency of a member State, such recalculation is carried out at the exchange rate effective on the day specified in the first paragraph of this paragraph.
2. When temporarily imported goods are placed under the customs procedure of release for domestic consumption, import customs duties and taxes are payable in the amount of the difference in the amounts of import customs duties and taxes payable when placing such goods under the customs procedure of release for domestic consumption in accordance with Article 136 of this Code, and import customs duties and taxes paid in partial payment of import customs duties and taxes by the declarant of goods placed under the customs procedure of release for domestic consumption, and (or) collected by the customs authority from this declarant.
3. Interest is payable on the amounts of import customs duties and taxes paid (collected) in accordance with paragraph 2 of this Article, as well as on the amounts of import customs duties and taxes paid (collected) upon partial payment of import customs duties and taxes, as if a deferral (installment plan) had been granted in respect of these amounts their payment from the date of placing goods under the customs procedure of temporary import (admission) to the date of termination of the obligation to pay import customs duties and taxes. These percentages are accrued and paid in accordance with Article 60 of this Code.
   Interest is payable on the amounts of special, anti-dumping, countervailing duties paid (collected) in respect of goods placed (placed) under the customs procedure of release for domestic consumption, as if a deferral of their payment was granted in respect of these amounts from the date of placing the goods under the customs procedure of temporary import (admission) to the day of termination obligations to pay special, anti-dumping, countervailing duties. These percentages are accrued and paid in accordance with Article 60 of this Code.
   From the amounts of import customs duties and taxes paid before the release of goods in accordance with the customs procedure of temporary importation (admission), the interest provided for in the first paragraph of this paragraph shall not be accrued and shall not be paid.
   If the effect of the customs procedure of temporary importation (admission) in accordance with paragraph 3 of Article 224 of this Code was suspended, the interest provided for in this paragraph for the period of suspension of the customs procedure is not accrued and is not paid.
   With respect to certain categories of temporarily imported goods, the Commission has the right to determine cases when the interest provided for in paragraphs one and two of this paragraph is not accrued and is not paid.
4. The provisions of this Article shall apply if, at the end of the customs procedure of temporary import (admission) or after the termination of the customs procedure of temporary import (admission) in accordance with paragraph 5 of Article 224 of this Code, temporarily imported goods are placed under the customs procedure of release for domestic consumption by the declarant of temporarily imported goods.
   The provisions of this Article shall also apply if the effect of the customs procedure of temporary importation (admission) has been completed by placing temporarily imported goods under the customs procedure of a customs warehouse.