This provision is fixed in the Customs CodeThe EAEU.

Paragraph 1 of Article 264 of the Customs Code The EAEU provides that foreign individuals who intend to relocate to a permanent place of residence in a member state of the EAEU, to obtain refugee status, an internally displaced person in accordance with the legislation of this state, have the right to temporarily import for personal use into the customs territory of the EAEUvehicles, not registered in the EAEU member states and in a non-EAEU member state for a period of no more than one year.

Temporarily imported vehicles before the expiration of the term are subject to customs declaration for the purpose of export from the customs territory of the EAEU, release into free circulation or for other purposes in accordance with theArticle 264 of the EAEU Customs Code. Exceptions are cases when these vehicles were confiscated or turned into the property of the EAEU member state by a court decision, or acquired the status of EAEU goods, or these vehicles were destroyed (or) irretrievably lost due to an accident or force majeure.

The Customs Code of the EAEU (paragraph 8 of Article 264) allows, without the permission of the customs authority and without customs declaration, for example, the transfer by the declarant of temporarily imported vehicles for personal use:

• in the possession of another person for maintenance, repair (except for major repairs, modernization) and (or) for storage;
• parents, children, spouse who is (is) in a registered marriage;
• to other foreign individuals (i.e. persons permanently residing outside the EAEU member states).

However, the transfer by the declarant in the customs territory of the EAEU of temporarily imported vehicles for personal use to another person does not release the declarant from the obligation to comply with the requirements established by the Customs Code of the EAEU with respect to a temporarily imported vehicle, and also does not suspend or extend the period of temporary import of such vehicles for personal use.

Responsibility for violation of the procedure for temporary importation remains the same – the provisions of part 1 of Article 16.18 and part 2 of Article 16.24 of the Code of Administrative Offences of the Russian Federation continue to apply. At the same time, if a violation of the temporary import period is detected, customs payments are payable not to the customs authority that issued such temporary import, but to the customs authority of the EAEU member state in whose territory such violations are detected.