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Classifier of decisions taken by customs authorities on declarations

 

10. The release of goods is allowed

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11. Release of goods subject to enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, except for the release of goods named in items with codes 12 and 13

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12. Release of goods with the features provided for in Article 121 of the EAEU Customs Code

Article 121. Features of the release of goods before the completion of the inspection of customs, other documents and (or) information
1.Release of goodsuntil the completion of the inspection of customs, other documents and (or) information, which cannot be completed within the time of release of goods, is carried out by the customs authority, provided that customs duties have been paid,taxes, special, anti-dumping, countervailing duties in the amount calculated in the goods declaration, and security has been provided for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in the amount determined in accordance with paragraphs 4 and 5 of Article 65 and paragraphs 5 and 6 of Article 75 of this Code, except for the following cases provided for in subparagraph 1 of paragraph 2 and paragraph 3 of this article, and cases established by the legislation of the member states on customs regulation in accordance with subparagraph 2 of paragraph 2 of this article.
2. Enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is not provided in the following cases:
1) the declarant of goods is an authorized economic operator;
2) in other cases established by the legislation of the member states on customs regulation.
3. Ifcustoms operationson behalf of and on behalf of the declarant, a customs representative performs and such customs representative, in accordance with Article 405 of this Code, bears a joint obligation with the declarant to pay customs duties, taxes, special, anti-dumping, countervailing duties, ensuring the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties may not be provided if conditions determined by the Commission, and before their determination by the Commission - by the legislation of the Member States.
4. Enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is provided in accordance with Chapter 9 and Article 75 of this Code.
5. The provisions of paragraph 1 of this Article shall not apply if the customs body finds signs indicating the possibility of applying prohibitions and restrictions and (or) measures to protect the internal market established in a form other than special, anti-dumping, countervailing duties and (or) established in accordance with Article 50 of the Treaty on the Union. other duties, and not confirmation by the declarant of their compliance.

13. Release of goods with the features provided for in Article 122 of the EAEU Customs Code

Article 122. Features of the release of goods when appointing a customs examination
1. The release of goods before receiving the results of the customs examination appointed before the release of goods is carried out by the customs authority, provided that customs duties, taxes, special, anti-dumping, countervailing duties have been paid in the amount calculated in the goods declaration, and security has been provided for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties duties in the amount determined in accordance with paragraphs 4 and 5 of Article 65 and paragraphs 5 and 6 of Article 75 of this Code, except for the cases provided for in subparagraph 1 of paragraph 2 and paragraph 3 of this Article, and cases established by the legislation of the Member States on customs regulation in accordance with subparagraph 2 of paragraph 2 of this Article.
2. Enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is not provided in the following cases:
1) the declarant of goods is an authorized economic operator;
2) in other cases established by the legislation of the member states on customs regulation.
3. If customs operations are performed on behalf of and on behalf of the declarant by a customs representative and such customs representative, in accordance with Article 405 of this Code, bears a joint obligation with the declarant to pay customs duties, taxes, special, anti-dumping, countervailing duties, ensuring the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, Countervailing duties may not be provided if the conditions determined by the Commission are met, and before they are determined by the Commission - by the legislation of the Member States.
4. Enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is provided in accordance with Chapter 9 and Article 75 of this Code.
5. The provisions of paragraph 1 of this Article shall not apply if the customs body finds signs indicating the possibility of applying prohibitions and restrictions and (or) measures to protect the internal market established in a form other than special, anti-dumping, countervailing duties and (or) established in accordance with Article 50 of the Treaty on the Union. other duties, and not confirmation by the declarant of their compliance.

14. Release of goods with the features provided for in Article 123 of the EAEU Customs Code

Article 123. Features of the release of goods in the detection of an administrative offense orcrimes
In case of detection of an administrative offense or a crime, the release of goods before the completion of proceedings on an administrative offense (administrative process) or the completion of criminal proceedings is carried out by the customs authority, provided that such goods have not been seized or seized in accordance with the legislation of the Member States.

20. Conditional release of goods

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40. The customs declaration is withdrawn before the goods are released

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50. The release of goods is cancelled upon revocation of the customs declaration in the cases provided for in paragraphs 4-6 of Article 113 or paragraph 9 of Article 116 of the Customs Code of the EAEU

4. At the request of the declarant, submitted in the form of an electronic document or a paper document, a registered transit declaration forforeign goods The goods specified in paragraph 4 of Article 302 of this Code may be withdrawn by them before the release of goods by the customs authority or after the release of goods by the customs authority before the actual departure of such goods from the customs territory of the Union.
5. At the request of the declarant, submitted in the form of an electronic document or a paper document, the registeredcustoms declarationonUnion goodsit may be withdrawn by him before the actual departure of goods from the customs territory of the Union, including after the release of goods by the customs authority, taking into account paragraph 6 of this Article.
6. At the request of the declarant, submitted in the form of an electronic document or a paper document, the customs declaration for the goods of the Union placed under the customs procedure of export in order to complete the customs procedure of the free customs zone or the customs procedure of the free warehouse, may be withdrawn by him:
1) if such goods are located on the territory ofFEZor on the territory of a free warehouse, including after the release of goods by the customs authority;
2) if such goods are located outside the territory of the FEZ or outside the territory of a free warehouse and have not actually departed from the customs territory of the Union, subject to the simultaneous filing of a customs declaration for placing such goods under another customs procedure in accordance with subparagraph 1 of paragraph 6 of Article 207, subparagraph 1 of paragraph 5 of Article 215 of this Code.
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9. If, during the periodic customs declaration, the goods declared in the goods declaration were not presented to the customs authority that registered such a goods declaration during the declared period or were not actually exported from the customs territory of the Union within the period established by paragraph 8 of this Article, such a goods declaration must be withdrawn in accordance with with paragraph 8 of Article 113 of this Code.

51. The release of goods is canceled in the case provided for in paragraph 10 of Article 116 of the EAEU Customs Code

10. If the declarant fails to take action on revocation of the declaration in accordance with paragraph 9 of this Article within the established time limits, the customs authority shall cancel the release of goods in accordance with paragraph 4 of Article 118 of this Code.

52. The release of goods was canceled upon a reasoned request of the declarant in cases determined in accordance with the second paragraph of paragraph 4 of Article 118 of the EAEU Customs Code

4. Upon revocation of the customs declaration in the cases provided for in paragraphs 4-6 of Article 113, paragraph 9 of Article 116 of this Code, as well as in the case provided for in paragraph 10 of Article 116 of this Code, the customs authority cancels the release of goods.
The Commission and the legislation of the Member States on customs regulation in cases provided for by the Commission may also determine the cases and conditions when the release of goods can be canceled by the customs authority on the reasoned appeal of the declarant.
Cancellation of the release of goods is made using the information system of the customs authority by forming an electronic document or by affixing appropriate marks on the customs declaration on paper.
The procedure for performing customs operations related to the cancellation of the release of goods is determined by the Commission, and in the part not regulated by the Commission - in accordance with the legislation of the Member States on customs regulation.

60. The period of release of goods is suspended

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61. The period of suspension of the period of release of goods has been extended

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62. The suspension of the release period of goods has been canceled

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70. The period of release of goods has been extended

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82. The customs declaration is considered not filed

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90. The release of goods was refused

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92. Other decision provided for by the legislation of the EAEU Member States

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