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Special customs procedure

Article 253. Content and application of special customs procedure

1. Special customs procedure - the customs procedure applied to certain categories of foreign goods and goods of the Union, in accordance with which such goods are moved across the customs border of the Union, are located and (or) used in the customs territory of the Union or outside it without paying customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions for placing goods under this customs procedure and (or) their use in accordance with such customs procedure.

2. Special customs procedure applies to the following categories of goods:

1) goods exported from the customs territory of the Union, intended to ensure the functioning of diplomatic missions, consular offices, representative offices of the Member States to international organizations located outside the customs territory of the Union;

2) goods transported across the customs border of the Union intended for official use by diplomatic missions and consular offices located in the customs territory of the Union, with the exception of consular offices headed by honorary consular officials;

3) state emblems, flags, signs, seals and stamps, books imported into the customs territory of the Union, official printed material, office furniture, office equipment and other similar goods received by consular posts from the sending state or at the request of the sending state, intended for official use by consular posts located in the customs territory of the Union, headed by honorary consular officers;

4) goods transported across the customs border of the Union intended for official use by representatives of states to international organizations, international organizations or their representative offices located in the customs territory of the Union, in respect of which exemption from customs duties and taxes is provided in accordance with international treaties of the member states with third parties and international treaties between member states;

5) goods transported across the customs border of the Union, intended for official use by other organizations or their representative offices located in the territory of a member state, in respect of which exemption from customs duties and taxes is provided in accordance with international treaties of this member state. The Commission has the right to determine goods that do not belong to this category of goods;

6) weapons, military equipment, ammunition and other material resources that are goods of the Union, moved across the customs border of the Union in order to maintain combat readiness, create favorable conditions for the performance of the assigned tasks of military units (institutions, formations) of the Member States stationed in the customs territory Union and (or) outside of it;

7) weapons, military equipment, ammunition and other materiel moved across the customs border of the Union for the participation of the armed forces (other troops and military formations, authorized organizations) of the member states and non-members of the Union in joint (international) exercises, competitions, as well as parades and other solemn events;

8) goods transported across the customs border of the Union and vehicles, intended for the prevention of natural disasters and other emergencies and the elimination of their consequences, including goods intended for free distribution by state bodies of the Member States, their structural divisions or organizations authorized in accordance with the legislation of the Member States, to persons affected by emergency situations, as well as goods and vehicles necessary for carrying out emergency rescue and other urgent work and ensuring the life of emergency rescue teams, medical services and organizations whose powers include resolving issues in the field of liquidation of medical and sanitary consequences of emergencies, organizing and the provision of medical care, including medical evacuation, with the exception of alcoholic beverages (except ethyl alcohol), beer, tobacco products, precious metals and precious stones, as well as products made from them;

9) goods transported across the customs border of the Union, intended for the conduct of scientific research work in the Arctic and Antarctic by persons of the Member States in the interests of the Member States on a non-commercial basis, as well as to ensure the activities of research expeditions of the Member States, organized to carry out the specified works;

10) goods transported across the customs border of the Union intended for doping control purposes. The goods belonging to this category of goods are determined by the Commission;

11) moved across the customs border of the Union foreign goods (medicinal products (medicines), special sports nutrition, biologically active food supplements) intended to carry out therapeutic and rehabilitation measures in relation to candidates for national and national sports teams and members of such teams in the interests of the Member States on a non-commercial basis, as well as to ensure the activities of research groups in the field of sports of the highest (high) achievements, involved by the ministries of the member states;

12) moving (moved) across the customs border of the Union sports equipment and equipment, other goods intended solely for use in the organization and conduct of official international sports events or in preparation for them during training events. The goods belonging to this category of goods are determined by the Commission;

13) foreign goods intended for the construction (creation, construction), ensuring the functioning (operation, use) of artificial islands, installations, structures or other objects located outside the territory of a member state in respect of which this member state has exclusive jurisdiction. Goods that do not belong to this category of goods are determined by the Commission;

14) goods intended for use in the framework of international cooperation in the field of exploration and use of outer space, including the provision of services for the launch of spacecraft. The goods belonging to this category of goods are determined by the Commission;

15) foreign goods transported across the customs border of the Union intended for the organization and holding of official international exhibitions, the characteristics of which are determined by the Commission. Goods that do not belong to this category of goods are determined by the Commission.

3. The Commission has the right to determine other categories of goods in respect of which a special customs procedure is applied, including goods related or not related to these categories of goods.

Article 254. Conditions for placement under a special customs procedure and the procedure for applying a special customs procedure depending on the categories of goods in respect of which it is applied

Depending on the categories of goods for which a special customs procedure is applied, the Commission and the legislation of the Member States in the cases provided for by the Commission determine the conditions for placing goods under a special customs procedure, including the application of non-tariff regulation, technical regulation, sanitary, veterinary sanitary and quarantine phytosanitary measures, and the procedure for applying a special customs procedure, including:

determination of the status of goods imported into the customs territory of the Union and (or) exported from the customs territory of the Union;

term and other conditions for the use of goods in accordance with a special customs procedure;

the procedure for completing a special customs procedure;

cases and procedure for suspension and renewal of a special customs procedure;

the circumstances of the emergence and termination of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, the circumstances in which the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution, and the deadline for their payment in respect of goods placed ( placed) under a special customs procedure;

customs procedures under which goods can be placed to complete and suspend the special customs procedure, especially the calculation and payment of customs duties, taxes, special, anti-dumping, countervailing duties when goods are placed under these customs procedures and the deadline for their payment.