3. The obligation to pay export customs duties is subject to execution in case of non-completion of the customs procedure of temporary export in accordance with paragraphs 1 and 2 of Article 231 of this Code before the expiration of the customs procedure of temporary export established by the customs authority.
Upon the occurrence of the specified circumstance, the date of payment of export customs duties is considered to be the expiration date of the customs procedure for temporary export established by the customs authority.
4. Upon the occurrence of the circumstances specified in paragraph 3 of this Article, export customs duties shall be payable as if goods placed under the customs procedure of temporary export were placed under the customs procedure of export without the application of benefits for the payment of export customs duties.
For the calculation of export customs duties, the rates of export customs 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 export are applied.
5. Interest shall be payable on the amounts of export customs duties paid (collected) in accordance with paragraph 4 of this Article, as if a deferral of their payment was granted in respect of these amounts, if this is established by the legislation of the Member State in whose territory the goods were placed under the customs procedure of temporary export. These percentages are accrued and paid in accordance with the procedure established by the legislation of the Member States.
6. In the case of placing goods under customs procedures in accordance with the third paragraph of paragraph 7 of Article 129 or paragraph 5 of Article 231 of this Code after fulfilling the obligation to pay export customs duties and (or) their recovery (in whole or in part) the amounts of export customs duties paid and (or) collected in accordance with this Article, are subject to refund (offset) in accordance with Chapter 10 of this Code.
1. When temporarily exported goods are placed under the customs procedure of export, the rates of export customs duties effective on the day of registration by the customs authority of the goods declaration filed for placing goods under the customs procedure of export shall be applied for calculating export customs duties, unless another day is established by the legislation of the member State in accordance with paragraph two of paragraph 1 of Article 53 of this The Codex.
If the calculation of export customs duties requires the conversion of foreign currency into the currency of a Member State, such conversion is carried out at the exchange rate effective on the day specified in the first paragraph of this paragraph.
2. Interest shall be payable on the amounts of export customs duties paid (collected) in respect of goods placed (placed) under the customs procedure of export, as if a deferral of their payment was granted in respect of these amounts, if this is established by the legislation of the Member State in whose territory the goods were placed under the customs procedure of temporary export. These percentages are accrued and paid in accordance with the procedure established by the legislation of the Member States.
1. When placing under the customs procedure of export of goods in respect of which the customs procedure of temporary export has been terminated, the rates of export customs duties that were in effect on the day of registration by the customs authority of the goods declaration filed for placing goods under the customs procedure of temporary export, unless another day is established by the legislation of the member state, shall be applied for the calculation of export customs duties. in accordance with the second paragraph of paragraph 1 of Article 53 of this Code.
If the calculation of export customs duties requires the conversion of foreign currency into the currency of a Member State, such conversion is carried out at the exchange rate effective on the day specified in the first paragraph of this paragraph.
2. Interest shall be payable on the amounts of export customs duties paid (collected) in respect of goods placed (placed) under the customs procedure of export, in respect of which the effect of the customs procedure of temporary export has been terminated, as if a deferral of their payment had been granted in respect of these amounts, if this is established by the legislation of the Member State, on the territory of which the goods were placed under the customs procedure of temporary export. These percentages are accrued and paid in accordance with the procedure established by the legislation of the Member States.