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Customs procedure of temporary export

Article 227. Content and application of the customs procedure of temporary export

  1. Customs proceduretemporary export is a customs procedure applied to goods of the Union, according to which such goods are exported from the customs territory of the Union for their temporary stay and use outside its borders without payment of export customs duties, subject to the conditions of placing goods under this customs procedure and their use in accordance with such customs procedure.
  2. Goods placed under the customs procedure of temporary export and actually exported from the customs territory of the Union (hereinafter in this chapter - temporarily exported goods) lose the status of goods of the Union.
  3. It is allowed to apply the customs procedure of temporary export in respect of exported from the customs territory of the Union:
    1. goods placed under the customs procedure of temporary export for the completion of the customs procedure of temporary export in accordance with paragraph 2 of Article 231 of this Code;
    2. goods of the Union specified in subparagraph 2 of paragraph 5 of Article 303 of this Code.
  4. The customs procedure of temporary export does not apply to the following goods:
    1. foodstuffs, beverages, including alcoholic beverages, tobacco and tobacco products, raw materials, semi-finished products, consumables and samples, except in cases of their export from 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 waste.
  5. The Commission has the right to determine the categories of temporarily exported goods in respect of which their replacement with foreign goods is allowed, as well as cases of such replacement.
  6. It is allowed to apply the customs procedure of temporary export in respect of natural gas transported by pipeline transport in cases established by the legislation of the Member States.

Article 228. Conditions for placing goods under the customs procedure of temporary export and their use in accordance with such customs procedure

  1. The conditions for placing goods under the customs procedure of temporary export are:
    1. the possibility of identifying goods placed under the customs procedure of temporary export, 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 or in cases determined in accordance with paragraph 5 of Article 227 of this Code, replacement of temporarily exported goods is allowed.;
    2. compliance with prohibitions and restrictions in accordance with Article 7 of this Code.
  2. The conditions for the use of goods in accordance with the customs procedure of temporary export are:
    1. compliance with the validity period of the customs procedure of temporary export established by the customs authority;
    2. compliance with the restrictions on the use and disposal of temporarily exported goods established by Article 230 of this Code.

Article 229. Validity period of the customs procedure of temporary export

  1. The validity period of the customs procedure for temporary export is not limited, unless otherwise established in accordance with the second paragraph of this paragraph.
    Depending on the purposes of the export of goods from the customs territory of the Union, as well as for goods in respect of which the legislation of a Member State establishes the obligation to return them to the territory of this state, the legislation of a Member State on customs regulation may determine the validity period of the customs procedure for temporary export.
  2. When placing goods under the customs procedure of temporary export, the customs authority, on the basis of the declarant's application, based on the purposes and circumstances of the export of goods from the customs territory of the Union, establishes the validity period of this customs procedure.
  3. The period of validity of the customs procedure for temporary export established by the customs authority may be extended upon the request of a person before the expiration of this period or no later than 1 month after its expiration. If the validity period of the customs procedure of temporary export 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.
  4. If, in respect of goods, in accordance with the second paragraph of paragraph 1 of this Article, the legislation of the Member States on customs regulation determines the validity period of the customs procedure for temporary export, established (extended) by the customs authority, the validity period of this customs procedure may not exceed such a period.
  5. In case of transfer to a foreign person of ownership of temporarily exported goods, in respect of which the legislation of a Member State does not establish the obligation to return them to the territory of that state, the validity period of the customs procedure of temporary export in respect of these goods is not extended, and these goods are subject to placement under the customs procedure of export.

Article 230. Restrictions on the use and disposal of temporarily exported goods

  1. Temporarily exported 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.
  2. It is allowed to perform operations with temporarily exported goods necessary to ensure their safety, including repairs, with the exception of 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 when they are placed under the customs procedure of reimport.

Article 231. Completion and termination of the customs procedure of temporary export

  1. Before the expiration of the validity period of the customs procedure of temporary export established by the customs authority, the effect of this customs procedure is completed by placing temporarily exported goods under the customs procedure of reimport, except for the case provided for in subparagraph 2 of paragraph 4 of this Article.
  2. Before the expiration of the validity period of the customs procedure of temporary export established by the customs authority, the effect of this customs procedure may be completed by placing temporarily exported goods under the customs procedures of export, processing outside the customs territory, temporary export, except for the case provided for in subparagraph 2 of paragraph 4 of this article, and also if, in accordance with the legislation of the member States temporarily exported goods are subject to mandatory re-import into the customs territory of the Union.
  3. Temporarily exported goods may be placed under the customs procedures specified in paragraphs 1 and 2 of this Article in one or more batches.
  4. The customs procedure is terminated:
    1. upon expiration of the validity period of the customs procedure of temporary export established by the customs authority, if the validity of such customs procedure has not been extended;
    2. if, before the completion of the customs procedure, the fact of performing capital repairs or modernization operations in respect of temporarily exported goods in violation of paragraph 2 of Article 230 of this Code is revealed.
  5. Goods imported into the customs territory of the Union, in respect of which the customs procedure for temporary export has been terminated on the grounds provided for in subparagraph 2 of paragraph 4 of this Article, for being in the customs territory of the Union are subject to placement under customs procedures applicable to foreign goods, with the exception of the customs procedure of reimport, and for export from the customs territory of the Union - placement under the customs procedure of export.

Article 232. The emergence and termination of the obligation to pay export customs duties in respect of goods placed (placed) under the customs procedure of temporary export, the term of their payment and calculation

  1. The duty to pay export customs duties in respect of goods placed under the customs procedure of temporary export arises for the declarant from the moment of registration of the goods declaration by the customs authority.
  2. The obligation to pay export customs duties in respect of goods placed (placed) under the customs procedure of temporary export is terminated by the declarant upon the occurrence of the following circumstances:
    1. termination of the customs procedure of temporary export in accordance with paragraphs 1 and 2 of Article 231 of this Code;
    2. placing goods in respect of which the customs procedure for temporary export has been terminated under customs procedures in accordance with paragraph 7 of Article 129 or paragraph 5 of Article 231 of this Code;
    3. refusal to release goods in accordance with the customs procedure of temporary export - with respect to the obligation to pay export customs duties that arose during the registration of the goods declaration;
    4. revocation of the goods 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 export customs duties that arose during the registration of the goods declaration;
    5. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
    6. detention of goods by the customs body in accordance with Chapter 51 of this Code;
    7. 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.

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.

Article 233. Features of calculation and payment of export customs duties in respect of temporarily exported goods when they are placed under the customs procedure of export

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.

Article 234. Features of calculation and payment of export customs duties when placing under the customs procedure of export of goods in respect of which the customs procedure of temporary export has been terminated

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.