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Duty free customs procedure

Article 243. Content and application of the customs procedure for duty-free trade

  1. Customs procedure duty-free trade - the customs procedure applied to foreign goods and goods of the Union, in accordance with which such goods are located and sold at retail in duty-free shops without payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods, subject to the conditions for placing goods under this customs procedure and their use in accordance with such customs procedure.
  2. Goods placed under the customs procedure of duty-free trade are sold:
    1. individuals leaving the customs territory of the Union;
    2. individuals arriving at the customs territory of the Union;
    3. natural persons traveling from one Member State to another Member State and natural persons entering one Member State from another Member State;
    4. diplomatic missions, consular offices, missions of states to international organizations, international organizations or their missions located in the customs territory of the Union, as well as members of the diplomatic staff of the diplomatic mission, consular officials and members of their families who live with them, staff (employees, officials) of representations of states to international organizations, international organizations or their representations;
    5. other organizations or their representations and their personnel, if such implementation is provided for in accordance with the legislation of the Member State on the territory of which such organizations or their representations are located.
  3. Goods placed under the customs procedure of duty-free trade are sold to the persons specified in subparagraphs 1 - 3 of paragraph 2 of this article in duty-free shops operating in places where goods are moved across the customs border of the Union.
  4. The sale of goods to persons specified in subparagraph 2 of paragraph 2 of this article is allowed in duty-free shops operating in places of movement of goods across the customs border of the Union by air and water transport, and if this is established by the legislation of the Member States, also in places of movement of goods through the customs border of the Union by other means of transport.
    The list of places for the movement of goods across the customs border, in which the sale of goods to persons specified in subparagraph 2 of paragraph 2 of this article is allowed, is determined by the legislation of the member states.
  5. The sale of goods to persons specified in subparagraph 3 of paragraph 2 of this article is allowed in duty-free shops operating in places where goods are moved across the customs border of the Union by air.
  6. Goods placed under the customs procedure of duty-free trade are sold to the persons specified in subparagraphs 4 and 5 of paragraph 2 of this article in duty-free shops determined in accordance with the legislation of the Member States.
  7. Union goodsplaced under the customs procedure of duty-free trade, sold to individuals specified in subparagraph 1 of paragraph 2 of this article, lose the status of Union goods.
    Union goods placed under the customs procedure of duty-free trade sold to persons specified in subparagraphs 2-5 of paragraph 2 of this article retain the status of Union goods.
    Foreign goodsplaced under the customs procedure of duty-free trade, sold to the persons specified in subparagraphs 4 and 5 of paragraph 2 of this article, after such sale acquire the status of goods of the Union.
  8. The duty-free customs procedure does not apply to goods prohibited for circulation in accordance with the laws of the Member State where the duty-free shop is located.
    The Commission has the right to determine the list of other goods in respect of which the customs procedure of duty-free trade is not applied. (See Decision of the Board of the Eurasian Economic Commission No. 203 dated 11.12.2018)
  9. Without placing under the customs procedure of duty-free shopping, duty-free shops can accommodate and use the goods necessary to ensure the functioning of these duty-free shops.

Article 244. Conditions for placing goods under the customs procedure of duty-free trade and their use in accordance with such customs procedure

  1. The condition for placing goods under the customs procedure of duty-free trade is compliance with the prohibitions and restrictions in accordance with Article 7 of this Code.
  2. The declarant of goods placed under the customs procedure of duty-free trade can only be a person who is the owner of the duty-free shop in which these goods will be located and sold.
  3. The conditions for the use of goods in accordance with the customs procedure for duty-free trade are:
    1. finding goods in duty-free shops;
    2. sale of goods in duty-free shops to persons specified in paragraph 2 of Article 243 of this Code;
    3. compliance with the conditions for the sale of certain categories of foreign goods placed under the customs procedure of duty-free trade, provided for in Article 245 of this Code.

Article 245. Condition for the sale in duty-free shops of certain categories of goods placed under the customs procedure of duty-free shopping

Goods such as alcoholic beverages and beer, tobacco and tobacco products, placed under the customs procedure of duty-free trade, are sold in duty-free shops to persons specified in subparagraph 2 of paragraph 2 of Article 243 of this Code, in quantitative norms, within which goods for personal use imported into the customs territory of the Union without paying customs duties and taxes.

Article 246. Completion and termination of the customs procedure for duty-free trade

  1. The action of the customs procedure for duty-free trade ends with the sale of goods placed under this customs procedure in duty-free shops to the persons specified in paragraph 2 of Article 243 of this Code, with the exception of the sale of foreign goods to the persons specified in subparagraph 3 of paragraph 2 of Article 243 of this Code.
  2. When selling foreign goods placed under the customs procedure of duty-free trade in duty-free shops to persons specified in subparagraph 3 of paragraph 2 of Article 243 of this Code, the effect of the customs procedure for duty-free trade is completed by placing these foreign goods under the customs procedure for release for domestic consumption.
  3. A declaration for goods in relation to foreign goods specified in paragraph 2 of this article, for their placement under the customs procedure for release for domestic consumption, must be submitted by the owner of the duty-free shop no later than 10-th day of the month following the month of sale of these goods.
    In case of refusal to release goods, the declaration for goods in respect of the specified goods for their placement under the customs procedure for release for domestic consumption must be submitted by the owner of the duty-free shop no later than 5 working days from the day following the day of refusal to release the goods.
  4. The duty-free customs procedure for foreign goods placed under the duty-free customs procedure may be terminated:
    1. placing goods under customs procedures applicable to foreign goods on the conditions provided for by this Code;
    2. the release of goods for use as supplies exported from the customs territory of the Union on board ships or aircraft, in accordance with Chapter 39 of this Code.
  5. The action of the duty-free customs procedure in respect of Union goods placed under the duty-free customs procedure may be terminated:
    1. placing goods under the customs procedure for export;
    2. export of goods from a duty-free shop to the customs territory of the Union on the basis of the declaration of the declarant of such goods.
  6. In the event that a duty-free shop ceases to operate within 3 months from the day following the day the said duty-free shop ceases to operate, foreign goods placed under the customs duty-free procedure shall be subject to customs procedures applicable to foreign goods, and Union goods - to the premises. under the customs procedure for export or export from a duty-free shop to the customs territory of the Union.
    If such actions are not performed within the specified period, the customs procedure for duty-free trade is terminated upon the expiration of this period, and the goods are detained by the customs authorities in accordance with Chapter 51 of this Code.

Article 247. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to foreign goods placed (placed) under the customs procedure of duty-free trade, the deadline for their payment and their calculation

  1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to foreign goods placed under the customs procedure of duty-free trade arises for the declarant from the moment the customs authority registers the declaration for the goods.
  2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to foreign goods placed (placed) under the customs procedure of duty-free trade is terminated by the declarant upon the occurrence of the following circumstances:
    1. sale of these goods to persons specified in subparagraphs 1, 2, 4 and 5 of paragraph 2 of Article 243 of this Code;
    2. placement of these goods, sold to the persons specified in subparagraph 3 of paragraph 2 of Article 243 of this Code, under the customs procedure for release for domestic consumption;
    3. placement of these goods under the customs procedures provided for by this Code, including the placement of these goods under customs procedures after the occurrence of the circumstances specified in subparagraph 2 of paragraph 4 of this article, and (or) their release for use as supplies exported from the customs territory of the Union on board ships or aircraft, in accordance with Chapter 39 of this Code;
    4. placement of goods, in respect of which the effect of the customs procedure for duty-free trade has been terminated, under customs procedures in accordance with paragraph 7 of Article 129 of this Code;
    5. fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this article;
    6. recognition by the customs authority in accordance with the legislation of the Member States on customs regulation of the fact of destruction and (or) irrecoverable loss of foreign goods due to an accident or force majeure or the fact of irrevocable loss of these goods as a result of natural loss under normal conditions of carriage (transportation) and (or) storage, with the exception of cases when, prior to such destruction or irrecoverable loss in accordance with this Code in respect of these foreign goods, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come;
    7. refusal to release goods in accordance with the customs procedure of duty-free trade - in relation to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose when registering a declaration for goods;
    8. revocation of a declaration for goods 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 - in relation to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the declaration for goods;
    9. confiscation or conversion of goods into the ownership (income) of a member state in accordance with the legislation of that member state;
    10. detention by the customs authority of goods in accordance with Chapter 51 of this Code;
    11. placement for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during verification of a crime report, during proceedings in a criminal case or an administrative offense case (conducting an administrative proceeding) and in respect of which a decision was made to return them if such goods were not previously released.
  3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties shall be fulfilled upon the occurrence of the circumstances specified in paragraph 4 of this article.
  4. In the event of the following circumstances, the due date for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is:
    1. in case of violation of the conditions for the use of goods in accordance with the customs procedure of duty-free trade - the day of the commission of actions that violate the established conditions for the use of goods, and if this day is not set, - the day of placing the goods under the customs procedure of duty-free trade;
    2. in case of loss of foreign goods, except for the destruction and (or) irrecoverable loss due to an accident or force majeure or irrecoverable 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 not established, - the day of placing goods under the customs procedure of duty-free trade;
    3. if, within the period specified in paragraph 3 of paragraph 246 of Article 3 of this Code, in respect of foreign goods sold to persons specified in subparagraph 2 of paragraph 243 of Article 3 of this Code, a declaration for goods has not been submitted, - the last day of the period specified in paragraph one of clause 246 of Article XNUMX of this Code;
    4. if, within the period specified in paragraph two of paragraph 3 of Article 246 of this Code, in respect of foreign goods sold to persons specified in subparagraph 3 of paragraph 2 of Article 243 of this Code, a declaration for goods has not been submitted, - the last day of the period specified in paragraph two of clause 3 of Article 246 of this Code.
  5. Upon the occurrence of the circumstances specified in paragraph 4 of this article, import customs duties, taxes, special, anti-dumping, countervailing duties are subject to payment, as if foreign goods placed under the customs procedure of duty-free trade were placed under the customs procedure for release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.
    For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties are applied, in effect on the day of registration by the customs authority of a declaration for goods filed for placing goods under the customs procedure of duty-free trade.
  6. On the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 5 of this article, interest is payable, as if in respect of the indicated amounts a deferral of payment was granted from the date of placing the goods under the customs procedure duty-free trade on the day of expiry of the payment of import customs duties, taxes, special, anti-dumping, countervailing duties. The specified interest is calculated and paid in accordance with Article 60 of this Code.
  7. In the case of placing goods under the customs procedures provided for by this Code, and (or) their release for use as supplies exported from the customs territory of the Union on board ships or aircraft, in accordance with Chapter 39 of this Code after the fulfillment of the obligation to pay customs duties , taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) import customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this article are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.