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Export customs procedure

Article 139. Content and application of the export customs procedure

  1. Customs procedure export - the customs procedure applied to the goods of the Union, in accordance with which such goods are exported from the customs territory of the Union for permanent presence outside of it.
  2. Goods placed under the customs procedure for export and actually exported from the customs territory of the Union lose the status of Union goods, except for cases when, in accordance with paragraphs 4 and 7 of Article 303 of this Code, such goods retain the status of Union goods.
  3. It is allowed to apply the export customs procedure in relation to:
    1. exported from the customs territory of the Union:
      • goods placed under the customs procedure for processing outside the customs territory, with the exception of the goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code, to complete the customs procedure for processing outside the customs territory in accordance with subparagraph 1 of paragraph 2 of Article 184 of this Code;
      • goods placed under the customs procedure for temporary export to complete the customs procedure for temporary export in accordance with paragraph 2 of Article 231 of this Code;
      • goods placed under a special customs procedure to complete the special customs procedure in cases determined in accordance with Article 254 of this Code by the Commission and the legislation of the Member States in cases provided for by the Commission;
      • vehicles of international transport in accordance with paragraph 5 of Article 276 of this Code;
      • Union goods specified in subparagraph 2 of paragraph 5 of Article 303 of this Code;
      • processed products to complete the customs procedure for processing outside the customs territory in accordance with subparagraph 3 of paragraph 2 of Article 184 of this Code;
    2. goods specified in paragraph 5 of Article 231 of this Code for export from the customs territory of the Union.
  4. The goods specified in subparagraphs 1 and 2 of paragraph 3 of this article are placed under the customs procedure for export without being imported into the customs territory of the Union.
  5. The goods specified in paragraph four of subparagraph 2 of paragraph 5 of Article 207 of this Code, and the goods specified in paragraph four of subparagraph 2 of paragraph 4 of Article 215 of this Code, placed under the customs procedure for export to complete the customs procedure of a free customs zone or customs procedure of a free warehouse, must be exported from the customs territory of the Union within a period not exceeding 1 year from the day following the day of placing such goods under the customs procedure for export.
    The legislation of the Member States may establish a shorter period during which the specified goods must be exported from the customs territory of the Union.
    If the specified goods are not exported from the customs territory of the Union, with the exception of cases of their destruction and (or) irrecoverable 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, until the expiration date , provided for in paragraph one of this paragraph or established by the legislation of the Member States in accordance with paragraph two of this paragraph, the customs procedure for export is terminated, and such goods are detained by the customs authorities in accordance with Chapter 51 of this Code.
    The specified goods are not detained by the customs authorities if at the time of the termination of the customs procedure for export they are in the territory FEZ or in a free warehouse.

Article 140. Conditions for placing goods under the customs procedure for export

The conditions for placing goods under the customs procedure for export are:

  • payment of export customs duties in accordance with this Code;
  • observance of prohibitions and restrictions in accordance with Article 7 of this Code;
  • compliance with other conditions stipulated by international treaties within the Union, bilateral international treaties between the member states and international treaties of the member states with a third party.

Article 141. The emergence and termination of the obligation to pay export customs duties in respect of goods placed under the customs procedure for export, the term for their payment and calculation

  1. The obligation to pay export customs duties in respect of goods placed under the export customs procedure arises for the declarant from the moment the customs authority registers the goods declaration.
  2. The declarant's obligation to pay export customs duties in respect of goods placed under the export customs procedure is terminated by the declarant upon the occurrence of the following circumstances:
    1. release of goods in accordance with the customs procedure for export with the application of privileges for the payment of export customs duties;
    2. fulfillment of the obligation to pay export customs duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 4 of this article;
    3. refusal to release goods in accordance with the export customs procedure - in relation to the obligation to pay export customs duties that arose when registering a declaration for goods;
    4. 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 export customs duties that arose when registering a declaration for goods;
    5. confiscation or conversion of goods into the ownership (income) of a member state in accordance with the legislation of that member state;
    6. detention by the customs authority of goods 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 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 export customs duties is subject to fulfillment (export customs duties are payable) prior to the release of goods in accordance with the export customs procedure, unless another period is established by this Code.
  4. Export customs duties are subject to payment in the amount of export customs duties calculated in the declaration for goods, taking into account the benefits for payment of export customs duties.