Release for domestic consumption - code 40

Customs procedure of release for domestic consumption

Article 134. Content and application of the customs procedure of release for domestic consumption

  1. Customs procedurerelease for domestic consumption is a customs procedure applied to foreign goods, according to which goods are located and used in the customs territory of the Union without restrictions on their possession, use and (or) disposal provided for by international treaties and acts in the field of customs regulation in respect of foreign goods, unless otherwise established by this Code.
  2. Goods placed under the customs procedure of release for domestic consumption acquire the status of goods of the Union, with the exception of conditionally released goods specified in paragraph 1 of Article 126 of this Code.
  3. It is allowed to apply the customs procedure of release for domestic consumption in relation to:
    1. goods that are processed products of goods to which the customs procedure of processing was applied in the customs territory, and exported from the customs territory of the Union in accordance with the customs procedure of re-export;
    2. temporarily exported international transport vehicles placed under the customs procedure of processing outside the customs territory in accordance with the first paragraph of paragraph 3 of Article 277 of this Code, to complete the customs procedure of processing outside the customs territory in accordance with Article 184 of this Code;
    3. temporarily exported vehicles of international transportation in the case provided for by the second paragraph of paragraph 3 of Article 277 of this Code.

Article 135. Conditions for placing goods under the customs procedure of release for domestic consumption

  1. The conditions for placing goods under the customs procedure of release for domestic consumption are:
    1. payment of import customs duties and taxes in accordance with this Code;
    2. payment of special, anti-dumping, countervailing duties in accordance with this Code;
    3. compliance with prohibitions and restrictions in accordance with Article 7 of this Code;
    4. compliance with internal market protection measures established in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union.
  2. The conditions for placing the goods specified in subparagraph 1 of paragraph 3 of Article 134 of this Code under the customs procedure of release for domestic consumption are:
    1. placing goods under the customs procedure of release for domestic consumption within 3 years from the day following the day of their actual export from the customs territory of the Union;
    2. preservation of the unchanged condition of goods, 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;
    3. possibility of identification by customs authorities of goods;
    4. submission to the customs authority of information on the circumstances of the export of goods from the customs territory of the Union, which are confirmed by the submission of customs and (or) other documents or information about such documents;
    5. compliance with the conditions specified in subparagraphs 1 and 2 of paragraph 1 of this article.

Article 136. 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 release for domestic consumption, the term of their payment and calculation

  1. The declarant is obliged to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure of release for domestic consumption from the moment the customs body registers the goods declaration.
  2. The obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of release for domestic consumption, 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 obligation to pay taxes, special, anti-dumping, countervailing duties in respect of goods specified in Articles 199 and 200 of this Code and placed under the customs procedure of release for domestic consumption does not arise.
    The Commission has the right to determine an amount other than the amount provided for in the first paragraph of this paragraph, within which the obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of release for domestic consumption 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 and taxes in respect of goods placed under the customs procedure of release for domestic consumption is terminated by the declarant upon the occurrence of the following circumstances:
    1. release of goodsin accordance with the customs procedure of release for domestic consumption with the application of benefits for the payment of import customs duties and taxes not associated with restrictions on the use and (or) disposal of these goods;
    2. fulfillment of the obligation to pay import customs duties, taxes and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1 of paragraph 14 of this Article, unless otherwise provided by paragraph 5 of this article;
    3. 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, the deadline for payment of import customs duties and taxes has come in respect of these foreign goods;
    4. refusal to release goods in accordance with the customs procedure of release for domestic consumption - in relation to the obligation to pay import customs duties and taxes that arose during the registration of the goods declaration;
    5. revocation of the customs 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 and taxes that arose during the registration of the goods declaration;
    6. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
    7. detention of goods by the customs body in accordance with Chapter 51 of this Code;
    8. 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 in 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;
  4. The obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of release for domestic consumption with the application of benefits for the payment of import customs duties and taxes associated with restrictions on the use and (or) disposal of these goods is terminated by the declarant upon the occurrence of the following circumstances:
    1. expiration of 5 years from the date of release of goods in accordance with the customs procedure of release for domestic consumption, unless another period of validity of restrictions on the use and (or) disposal of these goods is established, provided that during this period the deadline for payment of import customs duties and taxes established by paragraph 11 of this article has not come;
    2. expiration of another established period of validity of restrictions on the use and (or) disposal of goods, provided that during this period the deadline for payment of import customs duties and taxes established by paragraph 11 of this article has not come;
    3. placing goods under the customs procedure of destruction before the expiration of 5 years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or before the expiration of another established period of restrictions on the use and (or) disposal of these goods, provided that during this period the deadline for payment of import customs duties and taxes established by paragraph 11 has not come of this article;
    4. fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 2 of paragraph 14 of this article upon the occurrence of the circumstances specified in paragraph 11 of this Article;
    5. recognition by the customs authority in accordance with the legislation of the member states on customs regulation before the expiration of 5 years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or before the expiration of another established period of restrictions on the use and (or) disposal of goods 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, except for cases when, before such destruction or irretrievable loss in accordance with this Code, the deadline for payment of customs duties and taxes established by paragraph 11 of this Article has come in respect of these foreign goods;
    6. placing goods under the customs procedure of refusal in favor of the state before the expiration of 5 years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or before the expiration of another established period of restrictions on the use and (or) disposal of goods;
    7. placement of goods under the customs procedure of re-export, provided that the deadline for payment of import customs duties and taxes established by paragraph 11 of this Article has not come before placement under such a customs procedure;
    8. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State.
  5. Fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1 of paragraph 14 of this Article in respect of goods placed under the customs procedure of release for domestic consumption with payment in accordance with international treaties within the Union or international treaties on the entry into the Union of import customs duties at lower rates than those established by the Unified Customs Tariff of the Eurasian Economic Union, does not terminate the obligation to pay import customs duties in the amount of the difference in the amounts of import customs duties calculated at the rates established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon the release of goods, or in another amount, established in accordance with international treaties within the Union or international treaties on joining the Union.
  6. The obligation to pay import customs duties in respect of the goods specified in paragraph 5 of this Article in the amount specified in this paragraph shall terminate upon the occurrence of the following circumstances:
    1. fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 3 of paragraph 14 of this article;
    2. expiration of 5 years from the date of release in accordance with the customs procedure for the release for domestic consumption of goods included in the list determined by the Commission in accordance with paragraph one of paragraph 7 of this Article, unless otherwise established by international treaties within the Union or international treaties on accession to the Union or the Commission in accordance with paragraph two of paragraph 7 of this Article the period during which the goods retain the status of foreign goods, provided that during this period the deadline for payment of import customs duties established by paragraph 13 of this article has not come;
    3. the expiration of another period established by international treaties within the Union or international treaties on accession to the Union, during which the goods retain the status of foreign goods, provided that during this period the deadline for payment of import customs duties established by paragraph 13 of this article has not come;
    4. expiration of the period determined by the Commission in accordance with the second paragraph of paragraph 7 of this article in respect of goods included in the list (lists) determined by the Commission in accordance with the second paragraph of paragraph 7 of this article, provided that during this period the deadline for payment of import customs duties established by paragraph 13 of this article has not come;
    5. placing goods under the customs procedure of refusal in favor of the state;
    6. recognition by the customs authority, in accordance with the legislation of the member state on customs regulation, prior to the occurrence of the circumstances provided for in subparagraphs 2-4 of this paragraph, 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, except in cases when, prior to such destruction or irretrievable loss in accordance with this Code, the term for payment of customs duties established by paragraph 13 of this Article has come in respect of these foreign goods;
    7. placement of goods under the customs procedure of destruction, provided that the deadline for payment of import customs duties established by paragraph 13 of this Article has not come before such placement under the customs procedure of destruction;
    8. placement of goods under the customs procedure of re-export, provided that the deadline for payment of import customs duties established by paragraph 13 of this Article has not come before placement under such a customs procedure;
    9. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State.
  7. Of the goods in respect of which, in accordance with international treaties within the Union or international treaties on accession to the Union, the application of lower rates of import customs duties than established by the Unified Customs Tariff of the Eurasian Economic Union, the Commission determines the list (lists) of goods that acquire the status of goods of the Union after 5 years from the date of release of goods in accordance with the customs procedure of release for domestic consumption.
    The Commission, in respect of certain categories of these goods, has the right to determine the list (lists) of goods that acquire the status of goods of the Union after the expiration of another longer period than specified in the first paragraph of this paragraph, as well as to establish such a period.
  8. The obligation to pay special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of release for domestic consumption is terminated by the declarant upon the occurrence of the following circumstances:
    1. fulfillment of the obligation to pay special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 16 of this article;
    2. 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 for 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 special, anti-dumping, countervailing duties has come;
    3. refusal to release goods in accordance with the customs procedure of release for domestic consumption - in relation to the obligation to pay special, anti-dumping, countervailing duties that arose during the registration of the goods declaration;
    4. revocation of the customs 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 special, anti-dumping, countervailing duties that arose during the registration of the customs 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.
  9. In respect of goods placed under the customs procedure of release for domestic consumption, the obligation to pay import customs duties and taxes is subject to execution (import customs duties,taxesare subject to payment) before the release of goods in accordance with the customs procedure of release for domestic consumption, unless another deadline for payment of import customs duties and taxes is established in accordance with this Code.
  10. In respect of goods placed under the customs procedure of release for domestic consumption with the application of benefits for the payment of import customs duties and taxes associated with restrictions on the use and (or) disposal of these goods, the obligation to pay import customs duties and taxes is subject to execution upon the occurrence of the circumstances specified in paragraph 11 of this Article.
  11. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties and taxes in respect of the goods specified in paragraph 10 of this Article shall be deemed:
    1. in case of refusal of the declarant from such benefits - the day of making changes in the declaration for goods submitted for placing goods under the customs procedure of release for domestic consumption, regarding the refusal of benefits for the payment of import customs duties and taxes;
    2. 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, including if the commission of such actions led to the loss of such goods, - the first day of the commission of these actions, and if this day is not set, - the day of placing the goods under the customs procedure of release for domestic consumption;
    3. in case of loss of goods, except for their 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 is not established, - the day of placing goods under the customs procedure release for domestic consumption;
    4. if compliance with the purposes and conditions of granting benefits for the payment of import customs duties, taxes and (or) compliance with restrictions on the use and (or) disposal of these goods in connection with the application of such benefits is considered unconfirmed in accordance with Article 316 of this Code - the day of placing the goods under the customs procedure of release for domestic consumption.
  12. In respect of goods placed under the customs procedure of release for domestic consumption with payment in accordance with international treaties within the Union or international treaties on entry into the Union of import customs duties at lower rates of import customs duties than established by the Unified Customs Tariff of the Eurasian Economic Union, the obligation to pay import customs duties is subject to execution upon the occurrence of circumstances specified in paragraph 13 of this article.
  13. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties in respect of the goods specified in paragraph 12 of this Article is considered to be:
    1. in case of voluntary payment of import customs duties - the day of making changes in the declaration for goods submitted for placing goods under the customs procedure of release for domestic consumption, regarding the calculation of import customs duties or another day determined by the Commission in accordance with international treaties within the Union or international treaties on accession to the Union;
    2. in case of committing actions in violation of the restrictions on the use of goods established by paragraph 4 of Article 126 of this Code, and (or) in violation of other conditions established by international treaties within the Union or international treaties on accession to the Union, - the first day of the commission of these actions, and if this day is not set, - the day of placement of goods under the customs procedure of release for domestic consumption.
  14. Unless otherwise established by this Code, import customs duties and taxes are payable:
    1. in respect of the goods specified in paragraph 9 of this Article - in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and benefits for the payment of import customs duties and taxes;
    2. in respect of the goods specified in paragraph 10 of this Article - in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and not paid in connection with the application of benefits for the payment of import customs duties and taxes, and if such goods before the expiration of 5 years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or until the expiration of another established period of restrictions on the use and (or) disposal of goods were placed under the customs procedure of processing outside the customs territory for their repair in accordance with paragraph 3 of Article 176 of this Code, - also in the amount of import customs duties, taxes calculated in accordance with paragraphs 1-6 of Article 186 of this Code;
    3. in respect of the goods specified in paragraph 12 of this Article - in the amount of the difference between the amounts of import customs duties calculated in accordance with this Code at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon release of goods, or in another amount established in accordance with international treaties within the framework of the Union or international treaties on joining the Union.
  15. In respect of goods placed (placed) under the customs procedure of release for domestic consumption, the obligation to pay special, anti-dumping, countervailing duties is subject to execution (special, anti-dumping, countervailing duties are payable) before the release of goods in accordance with the customs procedure of release for domestic consumption.
  16. Special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of release for domestic consumption shall be payable in the amount calculated in the goods declaration, taking into account the specifics provided for in Chapter 12 of this Code.
  17. With respect to goods placed (placed) under the customs procedure of release for domestic consumption when they are released before filing a declaration for goods, this Article is applied taking into account the specifics established by Article 137 of this Code.

Article 137. Features of the emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties, the term of their payment and calculation in respect of goods placed (placed) under the customs procedure of release for domestic consumption, when releasing goods before filing a declaration for goods

  1. In respect of goods placed under the customs procedure of release for domestic consumption, declared for release before filing a declaration for goods, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of these goods arises from the person who filed an application for release of goods before filing a declaration for goods, from the moment of registration by the customs the body of the application for the release of goods before filing a declaration for goods.
  2. In respect of goods placed under the customs procedure of release for domestic consumption, declared for release before filing a declaration for goods, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is terminated by the person who filed an application for release of goods before filing a declaration for goods, upon the occurrence of the following circumstances:
    1. 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, if suchdestructionor irretrievable loss occurred before the release of such goods;
    2. refusal to release goods before submitting a declaration for goods;
    3. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
    4. detention of goods by the customs body in accordance with Chapter 51 of this Code;
    5. 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. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of a declaration for goods, the obligation to pay import customs duties and taxes is terminated by the person who filed an application for the release of goods before the filing of a declaration for goods, upon the occurrence of the following circumstances:
    1. sending by the customs body of an electronic document or affixing by the customs body of the appropriate marks specified in paragraph 17 of Article 120 of this Code, if benefits for payment of import customs duties and taxes are applied to goods that are not associated with restrictions on the use and (or) disposal of these goods;
    2. fulfillment of the obligation to pay customs duties, taxes and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1 of paragraph 12 of this Article, unless otherwise provided for in paragraphs 4 and 5 of this Article, as well as sending an electronic document by the customs authority or affixing the appropriate marks by the customs authority specified in paragraph 17 Article 120 of this Code;
    3. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State.
  4. If in respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the declaration for goods and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 120 of this Code, benefits for the payment of import customs duties, taxes associated with restrictions on use are applied and (or) the disposal of these goods, the obligation to pay import customs duties and taxes in respect of such goods is terminated by the person who filed an application for the release of goods before filing a declaration for goods, upon the occurrence of the circumstances provided for in paragraph 4 of Article 136 of this Code.
  5. If in respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the declaration for goods and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 120 of this Code, in accordance with international treaties within the Union or international treaties on accession to the Union import customs duties are paid at lower rates of import customs duties than those established by the Unified Customs Tariff of the Eurasian Economic Union, the fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1 of paragraph 12 of this Article does not terminate the obligation to pay import customs duties in the difference in the amounts of import customs duties calculated at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon release of goods, or in another amount established in accordance with international treaties within the Union or international treaties on accession to the Union. Such an obligation to pay import customs duties is terminated by the person who submitted an application for the release of goods before filing a declaration for goods, upon the occurrence of the circumstances provided for in paragraph 6 of Article 136 of this Code.
  6. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of a declaration for goods, the obligation to pay special, anti-dumping, countervailing duties is terminated by the person who filed an application for the release of goods before the filing of a declaration for goods, upon the occurrence of the following circumstances:
    1. fulfillment of the obligation to pay special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 13 of this Article, and sending by the customs authority of an electronic document or affixing by the customs authority of the appropriate marks specified in paragraph 17 of Article 120 of this Code;
    2. confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State.
  7. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the goods declaration was filed no later than the time specified in paragraph 16 of Article 120 of this Code, and in respect of goods whose declarant is an authorized economic operator - no later than the time specified in paragraph 4 of Article 441 of this Code, the obligation to pay import customs duties and taxes is subject to execution (import customs duties and taxes are payable) before filing a declaration for goods, unless another deadline for payment of import customs duties and taxes is established in accordance with this Code.
  8. If in respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the declaration for goods and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 120 of this Code, benefits for the payment of import customs duties, taxes associated with restrictions on use are applied and (or) the disposal of these goods, the obligation to pay import customs duties and taxes in respect of such goods is subject to execution upon the occurrence of circumstances and within the time specified in paragraph 11 of Article 136 of this Code.
  9. If in respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the declaration for goods and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 120 of this Code, in accordance with international treaties within the Union or international treaties on accession to the Union import customs duties are paid at lower rates of import customs duties than those established by the Unified Customs Tariff of the Eurasian Economic Union, the obligation to pay import customs duties is subject to execution upon the occurrence of circumstances and within the time specified in paragraph 13 of Article 136 of this Code.
  10. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the declaration for goods and in respect of which the declaration for goods was filed no later than the time specified in paragraph 16 of Article 120 of this Code, and in respect of goods whose declarant is an authorized economic operator - no later than the time specified in paragraph 4 of Article 441 of this Code, the obligation to pay special, anti-dumping, countervailing duties is subject to execution (special, anti-dumping, countervailing duties are payable) before filing a declaration for goods.
  11. If in respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the goods declaration, the goods declaration is not filed before the expiration of the period specified in paragraph 16 of Article 120 of this Code, and in respect of goods, the declarant of which is an authorized economic operator - before the expiration of the period specified in Paragraph 4 of Article 441 of this Code, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution. The deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is the last day of the period specified in paragraph 16 of Article 120 of this Code, and in respect of goods whose declarant is an authorized economic operator - the last day of the period specified in paragraph 4 of Article 441 of this Code.
  12. Import customs duties and taxes are payable:
    1. in respect of the goods specified in paragraph 7 of this Article - in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and benefits for the payment of import customs duties and taxes;
    2. in respect of the goods specified in paragraph 8 of this Article - in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and not paid in connection with the application of benefits for the payment of import customs duties and taxes, and if such goods before the expiration of 5 years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or until the expiration of another established period of restrictions on the use and (or) disposal of goods were placed under the customs procedure of processing outside the customs territory for their repair in accordance with paragraph 3 of Article 176 of this Code, - also in the amount of import customs duties, taxes calculated in accordance with paragraphs 1-6 of Article 186 of this Code;
    3. in respect of the goods specified in paragraph 9 of this Article - in the amount of the difference between the amounts of import customs duties calculated in accordance with this Code at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon release of goods, or in another amount established by international treaties in within the framework of the Union or international treaties on joining the Union.
  13. In respect of the goods specified in paragraph 10 of this Article, special, anti-dumping, countervailing duties shall be payable in the amount calculated in the goods declaration, taking into account the specifics provided for in Chapter 12 of this Code.
  14. With respect to the goods specified in paragraph 11 of this Article, the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties to be paid is determined on the basis of the information specified in the application for the release of goods and documents submitted together with such an application.
    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 customs duties, the highest of the customs duty rates 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, the highest of the rates of excise taxes (excise tax or excise duty) corresponding to goods included in such a grouping, for which the highest of the rates of customs duties is established, is 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 sixth paragraph of this paragraph, is applied.
      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.
  15. If a goods declaration is subsequently filed with respect to the goods specified in paragraph 11 of this Article, customs duties, taxes, special, anti-dumping, countervailing duties are paid in the amount of the amounts calculated in accordance with this Code in the goods declaration, based on the information specified in the goods declaration. The refund (offset) of excessively paid and (or) excessively collected amounts of customs duties, taxes, special, anti-dumping, countervailing duties is carried out in accordance with Chapter 10 and Article 76 of this Code.

Article 138. Peculiarities of payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods specified in paragraph 3 of Article 134 of this Code

  1. When placing the goods specified in subparagraph 1 of paragraph 3 of Article 134 of this Code under the customs procedure of release for domestic consumption, import customs duties, taxes, special, anti-dumping, countervailing duties are payable in the amount of the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties that would be payable as ifforeign goods placed under the customs procedure of processing in the customs territory and used for the manufacture of goods specified in subparagraph 1 of paragraph 3 of Article 134 of this Code, in accordance with the norms of their release, were placed under the customs procedure of release for domestic consumption.
    Import customs duties, taxes, special, anti-dumping, countervailing duties in respect of these goods are calculated in accordance with paragraph 1 of Article 175 of this Code.
  2. Interest is payable on the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 1 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 processing in the customs territory to the date of termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties.
    These percentages are accrued and paid in accordance with Article 60 of this Code.
    If the operation of the customs procedure of processing in the customs territory was suspended in accordance with paragraph 3 of Article 173 of this Code, the interest provided for in this paragraph for the period of suspension of the customs procedure is not accrued and is not paid.
  3. When placing the goods specified in subparagraph 3 of paragraph 3 of Article 134 of this Code under the customs procedure of release for domestic consumption, import customs duties and taxes are calculated and payable in accordance with Article 186 of this Code, as if such goods were processed products.
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