MENU

Chapter 19 - General provisions on customs procedures

Article 127. Application of customs procedures

  1. Goods transported across the customs border of the Union, and other goods in the cases established by this Code for finding and using in the customs territory of the Union, exporting from the customs territory of the Union and (or) finding and using outside the customs territory of the Union are subject to placement under customs procedures, unless otherwise provided by this Code.
  2. Depending on the purposes of the location and use of goods in the customs territory of the Union, their export from the customs territory of the Union and (or) location and use outside the customs territory of the Union, the following customs procedures are applied to the goods:
  3. Goods placed under the customs procedure may be placed under other customs procedures, or the same customs procedure:
    1. to complete the customs procedure under which the goods are placed;
    2. to suspend the customs procedure under which the goods are placed;
    3. for transportation (transportation) of goods through the customs territory of the Union and (or) for transportation from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of states that are not members of the Union, and (or) by sea in accordance with this Code.
  4. The content of customs procedures and provisions governing the procedure for applying customs procedures, including the conditions for placing goods under customs procedures, conditions and procedures for using goods in accordance with customs procedures after they are placed under such customs procedures, the procedure for completing, terminating, suspending and resuming customs procedures, as well as the circumstances of the emergence and termination of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, the period and (or) specifics of their calculation and payment in relation to goods placed (placed) under customs procedures, or goods received (formed) manufactured (received) within the framework of the application of customs procedures are determined by the relevant chapters of this section, and in the cases provided for by this Code - by the Commission and (or) the legislation of the Member States on customs regulation.
  5. The legislation of the Member States on customs regulation, in addition to the conditions for placing goods under customs procedures, with the exception of the customs procedure for customs transit and the customs procedure for processing outside the customs territory, may establish such a condition for placing goods under customs procedures as securing the fulfillment of the obligation to pay customs duties and taxes , special, anti-dumping, countervailing duties.

Article 128. Placement of goods under the customs procedure

  1. The persons specified in Article 83 of this Code have the right to choose the customs procedure provided for by this Code by applying for the customs declaration of goods, or when declaring goods for release before filing a declaration for goods, or by importing goods into the port territory. FEZ or logistic FEZ.
  2. The placement of goods under the customs procedure begins from the moment the customs authority is filed with a customs declaration or application for the release of goods to the submission of a declaration for goods, unless otherwise provided by this Code, and ends with the release of goods, except for the case provided for in paragraph 1 of Article 204 of this Code.
  3. The day of placing goods under the customs procedure is the day of release of goods, except for the case provided for in paragraph 1 of Article 204 of this Code.
  4. The obligation to confirm compliance with the conditions for placing goods under the declared customs procedure rests with the declarant.
  5. Goods subject to sanitary and quarantine, veterinary, quarantine phytosanitary and other types of state control (supervision) are placed under the customs procedure only after the implementation of the appropriate type of state control (supervision).
  6. If, when introducing a measure of non-tariff regulation, customs procedures are determined under which the placement of goods in respect of which such a measure is introduced, then these goods are not subject to placement under such customs procedures, regardless of the provisions of this section.

Article 129. Completion, termination, suspension and renewal of the customs procedure

  1. The action of customs procedures is subject to completion in the cases, procedure and terms established by this Code, and if it is provided for by this Code - by the Commission or the legislation of the Member States on customs regulation.
  2. The action of the customs procedure is considered completed before the expiration of the validity period of the customs procedure established by the customs authority, if customs declarationfiled for placing goods under the customs procedure in order to complete this customs procedure, registered by the customs authority within the period provided for the completion of the customs procedure, except for the case when the customs authority refused to release the goods in accordance with the declared customs procedure or the customs declaration was withdrawn in in accordance with Article 113 of this Code.
  3. In the event of the liquidation of a person who is a declarant of goods placed under the customs procedure, the legislation of the Member States may establish a different time period, before the expiration of which the customs procedure must be completed, than that provided for by this Code, and persons may also be determined who are obliged to complete actions of the customs procedure.
  4. The effect of customs procedures is terminated in the cases, procedure and terms established by this Code, and if it is provided for by this Code, by the Commission or the legislation of the Member States on customs regulation.
  5. In the cases provided for by this Code, goods placed under the customs procedure, the operation of which has been terminated, as well as goods received (formed), manufactured (received) as part of the application of such a customs procedure, shall be detained by the customs authorities in accordance with Chapter 51 of this Code.
  6. Goods placed under the customs procedure, the effect of which has been terminated, as well as goods received (formed), manufactured (received) as part of the application of such a customs procedure, not detained by customs authorities in accordance with paragraph 5 of this article, shall be subject to temporary storage in accordance with with chapter 16 of this Code.
  7. Located in the customs territory of the Union foreign goods, in respect of which the action of the customs procedure has been terminated, for further location and use in the customs territory of the Union or export from the customs territory of the Union, are subject to placement under the customs procedures applicable to foreign goods, with the exception of cases provided for by this Code.
    Goods received (formed), manufactured (received) within the framework of the application of customs procedures, which are terminated, for their further location and use in the customs territory of the Union, export from the customs territory of the Union or import into such territory shall be subject to placement under the customs procedures applicable to these goods, depending on the status that they acquired during the period of the customs procedures, except for the cases provided for by this Code.
    Goods located outside the customs territory of the Union, in respect of which the customs procedure has been terminated, for further stay outside the customs territory of the Union, are subject to placement under the customs procedures applicable to Union goods, and for import into the customs territory of the Union - under the customs procedures applicable in in relation to foreign goods.
  8. When goods are placed under customs procedures in accordance with paragraph 7 of this article after the termination of customs procedures, the provisions of this Code shall apply to such goods without taking into account the specifics of calculating and paying customs duties, taxes, special, anti-dumping, countervailing duties provided for by this Code, which are applied when placing goods under customs procedures to complete the relevant customs procedures, with the exception of the specifics provided for in Article 226 of this Code.
  9. The effect of the customs procedure may be suspended by placing goods placed under the customs procedure, or the products of processing of such goods under another customs procedure, as well as in the case provided for in paragraph 1 of Article 133 of this Code.
    The customs procedures that are used to suspend the operation of other customs procedures, as well as cases when the operation of the customs procedure may be suspended, are determined by this Code, and if it is provided for by this Code, by the Commission.
    The procedure for suspending and resuming customs procedures in established cases is determined by the Commission.

Article 130. Extension of the terms of validity of customs procedures

  1. The period of validity of customs procedures established by the customs authority is extended by the customs authority before its expiration, and in the cases provided for by this Code or the legislation of the Member States in accordance with paragraph 3 of Article 165, paragraph 3 of Article 178 and paragraph 3 of Article 190 of this Code - after its expiration within the terms provided for by this Code, or the terms determined by the Commission or established by the legislation of the Member States on customs regulation in accordance with this Code.
  2. The procedure for extending the period of validity of customs procedures established by the customs authority is established by the legislation of the Member States on customs regulation.

Article 131. Compliance with measures to protect the internal market established in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union, when placing goods under the customs procedure

Compliance with the measures to protect the internal market, established in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union, is confirmed when goods are placed under customs procedures, the conditions of placement under which provide for compliance with such measures unless otherwise provided by this Code, the Treaty of the Union or acts of the Commission, which introduce such measures.

Article 132. Compliance with the conditions for the use of goods in accordance with the declared customs procedure

1. The obligation to comply with the conditions for the use of goods in accordance with the declared customs procedure, subject to observance after placing the goods under the customs procedure, shall be imposed on the declarant, as well as on other persons in accordance with this Code.

2. The persons referred to in paragraph 1 of this article shall be liable for violation of the conditions for the use of goods in accordance with the declared customs procedure in accordance with the legislation of the Member States.

Article 133. Consequences of seizure (seizure), confiscation or turning into ownership (income) of a Member State of goods placed under the customs procedure

  1. In the event of the seizure of goods placed under the customs procedure, or the imposition of seizure of such goods in accordance with the legislation of the Member States, the effect of the customs procedure in respect of these goods shall be suspended.
  2. If a decision is made to cancel the seizure of goods or to cancel the imposition of seizure on them, the customs procedure shall be resumed from the day following the day when such a decision comes into legal force, or the day specified in such a decision.
  3. Upon the resumption of the customs procedure, interest, the accrual and payment of which are provided in accordance with this section, for the period of suspension of the customs procedure shall not be charged or paid.
  4. In case of confiscation or turning into ownership (income) of a member state by a court decision of goods placed under the customs procedure, the effect of the customs procedure in respect of these goods is terminated.
  5. If the bringing of a person to administrative or criminal liability in accordance with the legislation of the Member States is associated with non-compliance with the conditions for using goods in accordance with the customs procedure and the admitted non-compliance entails the impossibility of further application of this customs procedure, the customs procedure must be completed within 15 calendar days from the day following the date of entry into force of the relevant decision to hold the person accountable.
    If the customs procedure is not completed within the time period specified in the first paragraph of this clause, the customs procedure is terminated, and the goods are detained by the customs authorities in accordance with Chapter 51 of this Code.