Types of customs procedures
1. For the purpose of customs regulation in relation to goods, the following types of customs procedures are established:
- release for domestic consumption;
- export;
- customs transit;
- customs warehouse;
- processing in the customs territory;
- processing outside the customs territory;
- processing for domestic consumption;
- temporary importation (admission);
- temporary export;
- reimport;
- re-export;
- free trade;
- destruction;
- refusal in favor of the state;
- free customs zone;
- free warehouse;
- special customs procedure (the customs procedure, which for customs purposes defines the requirements and conditions for use and (or) the disposal of certain categories of goods in the customs territory of the Customs Union or beyond).
2. The customs procedures specified in subparagraphs 15) and 16) of paragraph 1 of this article shall be established by international treaties of the States members of the Customs Union.
3. The special customs procedure is established by the legislation of the State - member of the Customs Union in accordance with the conditions and categories of goods, determined by the decision of the Customs Union Commission.
(Clause 3 as amended by the Protocol of 04.16.2010)
Selection and change of customs procedure
1. At the choice of a person, goods transported across the customs border shall be placed under a certain customs procedure, in the manner and on the conditions provided for by this Code and the laws of the Member States of the Customs Union.
2. A person has the right to change the selected customs procedure to another in accordance with this Code.
Placement under the customs procedure
The day the goods are placed under the customs procedure shall be the day the goods are released by the customs authority in the manner established by this Code.
The obligation to confirm compliance with the conditions for placing goods under the customs procedure
The obligation to confirm compliance with the conditions for placing goods under the customs procedure lies with the declarant.
Customs control over compliance with the conditions of customs procedures
1. Customs control over compliance with the conditions of customs procedures, when placed under which goods do not acquire the status of goods of the Customs Union, is carried out by the customs authorities of the Member State of the Customs Union in which the goods are released in accordance with this customs procedure, in the manner prescribed by this Code.
2. Customs control in relation to the goods referred to in paragraph 1 of this article, located in the territory of another state - a member of the Customs Union than the state, the customs authority which released the goods, is carried out in accordance with Chapter 17 of this Code.
Responsibility for non-compliance with the conditions and requirements of the customs procedure
Responsibility for non-compliance with the conditions and requirements of the customs procedure shall be borne by the declarant in accordance with the laws of the Member States of the Customs Union.
Consequences of seizure (arrest) of goods placed under the customs procedure
1. In case of withdrawal of goods placed under the customs procedure, or the seizure of such goods in accordance with the legislation of the Member States of the Customs Union, the customs procedure in respect of these goods is suspended.
If it is decided to cancel the seizure of goods or impose arrest on them, the customs procedure is resumed.
When resuming the customs procedure, the interest charged and paid for in accordance with this section for the period of suspension of the customs procedure is not charged and not paid.
2. When confiscated or turn into state ownership by court decision of goods placed under the customs procedure, the customs procedure for these goods is terminated, and foreign goods confiscated or turned into state ownership acquire the status of goods of the Customs Union.
3. If bringing a person to administrative or criminal responsibility in accordance with the legislation of the Member States of the Customs Union is connected with his failure to comply with the customs procedure and the resulting non-compliance leads to the impossibility of further application of this customs procedure, the customs procedure must be completed within 15 (fifteen) calendar days from the day following the day of the entry into force of the relevant decision on bringing the person to responsibility.
Goods in respect of which the customs procedure has not been completed in accordance with the first part of this clause are detained by customs authorities in accordance with Chapter 21 of this Code.