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Customs procedure of refusal in favor of the state

Article 251. Content and application of the customs procedure for refusal in favor of the state

  1. Customs procedure refusal in favor of the state - a customs procedure applied in relation to foreign goods, according to which such goods are transferred free of charge into the ownership (income) of a member state without payment of import customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions for placing goods under this customs procedure.
  2. Goods placed under the customs procedure of refusal in favor of the state acquire the status of Union goods.
  3. The customs procedure of refusal in favor of the state does not apply to the following goods:
    1. goods prohibited for circulation in accordance with the legislation of the member state, in the ownership (income) of which the transfer of such goods is planned;
    2. expired goods (consumption, sales).
  4. The procedure for applying the customs procedure of refusal in favor of the state is established by the legislation of the Member States on customs regulation.

Article 252. Conditions for placing goods under the customs procedure of refusal in favor of the state

The conditions for placing goods under the customs procedure of refusal in favor of the state are:

  • observance of prohibitions and restrictions in accordance with Article 7 of this Code;
  • the absence, as a result of the application of the specified customs procedure, of expenses of state bodies of the Member States, which cannot be reimbursed at the expense of funds received from the sale of goods, unless otherwise established by the legislation of the Member States;
  • compliance with the requirements established by the legislation of the Member States on customs regulation in accordance with paragraph 4 of Article 251 of this Code.