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Free customs zone customs procedure

Article 201. Content and application of the customs procedure of the free customs zone

  1. Customs procedure free customs zone - a customs procedure applied to foreign goods and goods of the Union, in accordance with which such goods are placed and used within the territory FEZ or its part without paying customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions for placing goods under this customs procedure and their use in accordance with such customs procedure.
  2. Under the customs procedure of the free customs zone, goods are placed, intended for placement and (or) use by residents (participants, subjects) of the FEZ on the territory of the FEZ in order to carry out entrepreneurial and other activities by residents (participants, subjects) of the FEZ in accordance with the agreement (agreement) on the implementation (conducting) activities on the territory of a FEZ (an agreement on the conditions of activity in a FEZ, an investment declaration, an entrepreneurial program), unless otherwise established by the legislation of a member state in relation to goods placed under the customs procedure of a free customs zone for placement and (or) use in the territories separate FEZs established on the territory of such a member state.
  3. The goods specified in paragraph 2 of this article, which are goods of the Union, with the exception of those imported for placement and (or) use on the territory of a port FEZ or logistic FEZ, are placed under the customs procedure of a free customs zone at the choice of a resident (participant, subject) of the FEZ, if legislation of the Member State on the territory of which the FEZ was established, it has not been established that these Union goods are subject to placement under the customs procedure of the free customs zone without fail.
  4. Under the customs procedure of a free customs zone, goods are placed that are intended for placement on the territory of a port FEZ or a logistics FEZ by persons who are not residents (participants, subjects) of a port FEZ or a logistics FEZ and who have concluded an agreement with the residents (participants, entities) of a port FEZ or a logistics FEZ on provision of services for warehousing (storage) of goods, loading (unloading) of goods and other cargo operations related to storage, as well as ensuring the safety of goods and preparing goods for transportation (transportation), including splitting a batch, forming shipments, sorting, packaging, repackaging , labeling (hereinafter in this chapter - an agreement on the provision of services), provided that the operations performed with goods in the provision of such services do not change the characteristics of the goods associated with a change in the code in accordance with the Commodity Nomenclature of Foreign Economic Activity.
  5. With respect to Union goods located on the territory of the FEZ and not placed under the customs procedure of the free customs zone, any operations are allowed, including those provided for in paragraph 1 of Article 205 of this Code.
  6. Do not fit under the customs procedure of the free customs zone vehiclescarrying out the transportation of goods, passengers and (or) baggage to the territory of a FEZ and (or) carrying out the transportation of goods from the territory of such a FEZ, as well as prypasыon such vehicles.
  7. Foreign goodsplaced under the customs procedure of the free customs zone retain the status of foreign goods, and the goods of the Union placed under the customs procedure of the free customs zone retain the status of goods of the Union.
  8. Goods manufactured (received) from Union goods placed under the customs procedure of a free customs zone, as well as goods manufactured (received) from Union goods placed under the customs procedure of a free customs zone, and Union goods not placed under the customs procedure of a free customs zone , acquire the status of goods of the Union.
  9. Goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone, and goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone and Union goods (hereinafter in this chapter - goods manufactured ( received) from foreign goods placed under the customs procedure of a free customs zone) acquire the status of foreign goods, taking into account the second paragraph of this paragraph.
    If goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone are exported from the customs territory of the Union, the status of such goods is determined in accordance with Article 210 of this Code.
  10. If the goods located in the territory of the FEZ cannot be identified by the customs authority as goods that were in the territory of the FEZ before its creation, or as goods imported into the territory of the FEZ or manufactured (received) in the territory of the FEZ, then such goods for the purposes of their export from the territory of the FEZ outside the customs territory of the Union are considered as goods of the Union, and for other purposes - as foreign goods imported into the customs territory of the Union.
  11. When importing into the customs territory of the Union the goods specified in paragraph 10 of this article, previously exported from the territory of the FEZ outside the customs territory of the Union, the customs procedure for re-import is not applied to such goods.
  12. Foreign goods subject to the protection measures of the internal market, placed under the customs procedure of the free customs zone, must be identified in the goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone, for the export of such goods from the territory of the FEZ to the rest part of the customs territory of the Union.
    In the event that foreign goods subject to the protection measures of the domestic market, placed under the customs procedure of the free customs zone, are used for the manufacture of goods made (received) from foreign goods placed under the customs procedure of the free customs zone, but cannot be identified in such goods, goods manufactured (received) from such foreign goods placed under the customs procedure of a free customs zone must be exported from the customs territory of the Union.
  13. The Commission has the right to determine the list of goods and (or) categories of goods that are not subject to placement under the customs procedure of the free customs zone.
    In accordance with the legislation of the member states, a list of goods and (or) categories of goods that are not subject to placement under the customs procedure of a free customs zone in FEZs created (created) on the territories of these states may be established.
  14. Parts, assemblies, units that can be identified by the customs authority as included (included) in the composition of goods placed under the customs procedure of the free customs zone are considered for the purpose of their export from the territory of the FEZ as goods placed under the customs procedure of the free customs zone, and in the provisions of this Code shall apply to them.
  15. The legislation of a member state may establish that paragraph 3 of Article 205, subparagraphs 1 and 2 of paragraph 1 of Article 207 of this Code shall not apply to FEZ, the boundaries of which fully or partially coincide with the sections of the customs border of the Union created on the territory of such a member state.

Article 202. Conditions for placing goods under the customs procedure of a free customs zone and their use in accordance with such customs procedure

  1. The conditions for placing goods under the customs procedure of a free customs zone are:
    1. goods are intended for placement and (or) use by residents (participants, subjects) of the FEZ on the territory of the FEZ in order to carry out entrepreneurial and other activities by residents (participants, subjects) of the FEZ in accordance with the agreement (agreement) on the implementation (conduct) of activities in the territory of the FEZ ( an agreement on the conditions of activity in a FEZ, an investment declaration, an entrepreneurial program), unless otherwise established by the legislation of a member state in accordance with paragraph 2 of Article 201 of this Code for placement and (or) use in the territories of individual FEZs created on the territory of such a member state ;
    2. goods are intended for placement on the territory of the port FEZ or logistics FEZ by persons who are not residents (participants, entities) of the port FEZ or logistics FEZ and who have concluded a service agreement with the residents (participants, entities) of the port FEZ or logistics FEZ, provided that the operations performed with goods in the provision of such services do not change the characteristics of goods associated with a change in the code in accordance with the Commodity Nomenclature of Foreign Economic Activity;
    3. compliance with prohibitions and restrictions in relation to foreign goods in accordance with Article 7 of this Code.
  2. Declarants of goods placed under the customs procedure of a free customs zone may be persons who are residents (participants, subjects) of the FEZ, in the territory of which these goods will be located, and in the cases provided for in paragraphs 3 and 4 of this article, also other persons specified in paragraph 3 of this article or as determined by the Commission in accordance with paragraph 4 of this article.
  3. Declarants of the goods specified in subparagraph 2 of paragraph 1 of this article, imported into the territory of the port FEZ or logistic FEZ or exported from the territory of the port FEZ or logistic FEZ to the rest of the customs territory of the Union or beyond, may be the persons specified in subparagraph 1 and paragraph the third of subparagraph 2 of paragraph 1 of Article 83 of this Code, on the basis of a service agreement.
  4. The Commission has the right to determine the persons of the member states that are not residents (participants, subjects) of the FEZ, and the cases when these persons can act as declarants of goods placed under the customs procedure of the free customs zone.
  5. The conditions for the use of goods in accordance with the customs procedure of the free customs zone are:
    1. placement and location of goods placed under the customs procedure of the free customs zone in the territory of the FEZ during the period of operation of the FEZ or the period of application of the customs procedure of the free customs zone in the territory of the FEZ or until the person loses the status of a resident (participant, subject) of the FEZ, taking into account paragraph 4 of Article 205 of this Code;
    2. use of goods placed under the customs procedure of the free customs zone on the territory of the FEZ in accordance with:
      • an agreement (agreement) on the implementation (conduct) of activities on the territory of a FEZ (an agreement on the conditions of activity in a FEZ, an investment declaration, an entrepreneurial program) or the goals established by the legislation of a member state in accordance with paragraph 2 of Article 201 of this Code;
      • an agreement on the provision of services concluded between a person who is not a resident (participant, entity) of the port FEZ or logistics FEZ, and a resident (participant, entity) of the port FEZ or logistics FEZ, if the goods are placed under the customs procedure of a free customs zone on the territory of the port FEZ or logistics FEZ for the provision of such services;
    3. placement and use of goods placed under the customs procedure of the free customs zone on the territory of the FEZ, carried out by:
      • the declarant of such goods or other persons determined by this Code or determined by the legislation of the Member States in accordance with this Code;
      • a resident (participant, subject) of a port FEZ or a logistics FEZ, if he stores goods under a service agreement and is not a declarant of such goods;
    4. the commission in respect of goods placed under the customs procedure of a free customs zone, actions in accordance with Article 205 of this Code.
  6. Upon termination of the functioning of the FEZ or a decision to terminate the application of the customs procedure of the free customs zone on the territory of the FEZ, or if the person loses the status of a resident (participant, subject) of the FEZ, the conditions for the use of goods in accordance with the customs procedure of the free customs zone, specified in paragraph 5 of this article, must be observed until the completion or termination of this customs procedure in accordance with paragraphs 3 and 4 of Article 207 of this Code.
  7. If a resident (participant, entity) of a port FEZ or a logistic FEZ carries out storage of goods, the declarant of which he is not, under a service agreement, he must comply with the terms of use of the goods in accordance with the customs procedure of the free customs zone.

Article 203. Territory of FEZ and customs operationsperformed on the territory of the FEZ

  1. The territory of the FEZ is a customs control zone.
    The legislation of a member state may determine that the territories of individual FEZs created on the territory of such a member state are not zones of customs control.
  2. The territory of the FEZ must be equipped for the purpose of customs control.
    Requirements for the arrangement of the territory of the FEZ, including the requirements for fencing and equipping the perimeter of such a territory with a video surveillance system, are established in accordance with the legislation of the member states.
    Ensuring a checkpoint regime on the territory of a FEZ, including determining the procedure for access of persons to such a territory, is carried out in accordance with the legislation of the member states.
  3. Customs operations in relation to goods placed on the territory of the FEZ are carried out in accordance with this Code, taking into account the specifics provided for in this article.
  4. The import of goods into the territory of the FEZ, with the exception of the port FEZ and the logistics FEZ, is carried out with the notification of the customs authority about such import, and the export of goods from the territory of the FEZ is carried out with the permission of the customs authority.
    The import of goods into the territory of the port FEZ or logistics FEZ is carried out with the permission of the customs authority.
    The legislation of the Member States on customs regulation may establish the procedure for submitting the said notification and issuing the said permits, as well as the forms of such notification and permits.
    When goods leave the territory of the port FEZ or logistic FEZ, placed outside the territories of such FEZs under the customs procedure for export, customs procedure for re-export, customs procedure for processing outside the customs territory, customs procedure for temporary export, special customs procedure, resident (participant, subject) of the port FEZ or logistic FEZ submits to the customs authority transport (shipping) documents, confirming that the place of unloading (port, airport) is a place outside the customs territory of the Union.
    The legislation of the Member States on customs regulation may establish a procedure other than that provided for by this paragraph for the import of goods into the territory of the FEZ and the export of goods from the territory of the FEZ.
  5. When imported into the territory of the port FEZ or logistic FEZ in respect of goods that are not subject to customs declaration in accordance with paragraph 4 of Article 204 of this Code, only customs operations are performed related to the arrival of goods in the customs territory of the Union, provided for in paragraphs 1 to 5 of Article 88 of this Code. ...
  6. Customs has the right to identify goods imported into the territory of the FEZ. The procedure for the customs authority to identify goods imported into the territory of the FEZ is established in accordance with the legislation of the Member States on customs regulation.
  7. Declarant keeps records of goods placed under the customs procedure of a free customs zone and goods made (received) from goods placed under the customs procedure of a free customs zone, and submits reports on such goods to the customs authority of the Member State on whose territory the FEZ was established.
    Any changes that occur with goods placed under the customs procedure of the free customs zone are subject to reflection in the accounting documents.
    The procedure for keeping records of goods placed under the customs procedure of the free customs zone and goods made (received) from goods placed under the customs procedure for the free customs zone, as well as the procedure for submitting reports on such goods to the customs authority are established in accordance with the legislation of the Member States on customs regulation.

Article 204. Peculiarities of placing under the customs procedure of a free customs zone of goods imported into the territory of a port FEZ or a logistic FEZ

  1. Goods imported into the territory of the port FEZ or logistic FEZ are considered to be placed under the customs procedure of the free customs zone from the day they are brought into the territory of the port FEZ or logistic FEZ, with the exception of goods that, in accordance with paragraph 3 of this article, are not subject to placement under the customs procedure of free customs. customs zone.
  2. The provisions of paragraph 1 of this article shall not apply to international postal items and goods sent in international mail, imported into the territory of the port FEZ or logistics FEZ. Customs operations in respect of such international postal items and goods sent in international postal items are performed at the place (institution) of international postal exchange located on the territory of the port FEZ or logistic FEZ, in accordance with this Code.
  3. Are not subject to placement under the customs procedure of the free customs zone:
    1. vehicles for international transportimported into the territory of the port FEZ or logistic FEZ and exported from the territory of the port FEZ or logistic FEZ in connection with the international transportation of goods by these vehicles, as well as vehicles imported into the territory of the port FEZ or logistic FEZ and exported from the territory of the port FEZ or logistics FEZ FEZ carrying out the transportation of goods through the customs territory of the Union without leaving this territory;
    2. Union goods imported into the territory of the port FEZ or exported from the territory of the port FEZ to the rest of the customs territory of the Union by the administration of the seaport, river port, airport, as well as by non-residents (participants, subjects) of the FEZ and operating in the seaport, river port , the airport functions to ensure the safety of navigation, the safety of aircraft flights, the safety of operation of infrastructure facilities of the seaport, river port, airport or other functions related to the implementation of activities in the seaport, river port, airport;
    3. Union goods imported into the territory of the port FEZ or logistic FEZ or exported from the territory of the port FEZ or logistic FEZ to the rest of the customs territory of the Union by the administration of the port FEZ or logistic FEZ, related to the operation of these FEZs;
    4. goods imported into the territory of the port FEZ or logistic FEZ and placed outside of it prior to such import under the customs procedure for processing outside the customs territory, the customs procedure for temporary export, the customs procedure for re-export, a special customs procedure;
    5. goods imported into the territory of the port FEZ or logistic FEZ and placed outside of it before such import under the customs procedure for export or the customs procedure for customs transit, in cases established by the legislation of the Member States;
    6. vessels of the fishing fleet imported into the territory of the port FEZ and exported from the territory of the port FEZ in connection with the unloading of catches of aquatic biological resources, fish and (or) other products produced from aquatic biological resources on these vessels by such vessels, and (or) for the purpose of loading on board such vessels of goods which are supplies;
    7. supplies moved by vehicles specified in subparagraphs 1 and 6 of this paragraph.
  4. Goods imported into the territory of the port FEZ or logistic FEZ are not subject to customs declaration, except for the cases established by paragraph two of this paragraph and the legislation of the Member States on customs regulation in accordance with paragraph three of this paragraph.
    The goods that are imported by residents (participants, subjects) of the FEZ for the construction, reconstruction of infrastructure facilities of the seaport, river port, airport located on the territory of the port FEZ, or infrastructure facilities of the logistics FEZ are subject to customs declaration.
    The legislation of the Member States on customs regulation may establish other cases when goods imported into the territory of a port FEZ or logistic FEZ are subject to customs declaration, as well as the deadline for filing a customs declaration for goods subject to customs declaration.

Article 205. Actions taken in relation to goods placed under the customs procedure of a free customs zone and in relation to goods made (received) from goods placed under the customs procedure of a free customs zone

  1. With respect to goods placed under the customs procedure of a free customs zone, and (or) goods manufactured (received) from goods placed under the customs procedure of a free customs zone, any operations are allowed on the territory of the FEZ, including:
    1. storage;
    2. operations for loading (unloading) goods and other cargo operations related to storage;
    3. operations necessary to ensure the safety of goods, as well as normal operations for preparing goods for transportation (transportation), including splitting a batch, forming shipments, sorting, packing, repackaging, labeling, operations to improve the commercial qualities;
    4. operations for the processing (processing) of goods, manufacturing of goods (including assembly, disassembly, installation, fitting), repair or maintenance of goods, including in the course of which foreign goods placed under the customs procedure of a free customs zone participate or contribute to the production (receipt ) goods, even if such foreign goods are fully or partially consumed (consumed) in the process of manufacturing (receiving) goods and (or) are not contained in goods manufactured (received) from goods placed under the customs procedure of a free customs zone (hereinafter in this chapter - operations for the processing of goods placed under the customs procedure of the free customs zone). Foreign goods that participate in or facilitate the production (receipt) of goods in the course of operations for the processing of goods placed under the customs procedure of a free customs zone do not include goods that are auxiliary means in the technological process, for example, equipment, machines, fixtures;
    5. consumption of goods other than the consumption (consumption) of goods when performing operations for the processing of goods placed under the customs procedure of a free customs zone specified in subparagraph 4 of this paragraph, in cases determined by the Commission; (see Decision of the Council of the Eurasian Economic Commission No. 88 dated 20.12.2017)
    6. sampling and (or) samples of goods in accordance with Article 17 of this Code.
  2. The fact of full or partial consumption of goods, including when spending (consumption) in the process of manufacturing (receiving) goods, creating real estate on the territory of the FEZ, ensuring production processes, maintaining and operating equipment, machines and units used in the territory of the FEZ, is subject to reflection in the reporting submitted to the customs authority in accordance with paragraph 7 of Article 203 of this Code.
  3. With respect to goods placed under the customs procedure of the free customs zone, and (or) goods made (received) from goods placed under the customs procedure of the free customs zone, it is allowed to perform the operations specified in paragraph 1 of this article on the territory of the FEZ, if such operations comply with the terms of the agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on the conditions of activities in the FEZ, investment declaration, entrepreneurial program).
  4. With the permission of the customs authority, it is allowed to export goods placed under the customs procedure of a free customs zone and (or) goods made (received) from goods placed under the customs procedure of a free customs zone from the territory of a FEZ without completing the customs procedure of a free customs zone in the following cases:
    1. the specified goods, which are equipment, other main production assets, put into operation and used by the resident (participant, subject) of the FEZ, or parts of the specified main production assets, are exported to the rest of the customs territory of the Union for their repair (except for overhaul, modernization), maintenance or other operations necessary to maintain such goods in normal (working) condition;
    2. the specified goods are exported to the rest of the customs territory of the Union to perform operations for their technical testing, research, testing, verification, including those provided for by the production process, as well as for their demonstration as samples;
    3. These goods are exported to the rest of the territory of the Member State, on the territory of which the FEZ was established, in order to carry out customs operations upon completion of the customs procedure of the free customs zone in the customs authority authorized, in accordance with the legislation of the Member State on customs regulation, to perform customs operations in respect of such goods;
    4. These goods are exported to the rest of the territory of the Member State, on the territory of which the FEZ was established, for their own production and technological needs. The conditions under which the export of these goods from the territory of the FEZ is allowed in this case, as well as the part of the territory of the member state to which such export is allowed, are determined by the Commission;
    5. these goods are exported to the rest of the customs territory of the Union for performing operations for the processing (processing) of goods, manufacturing of goods, including assembly, installation, fitting and other operations determined by the Commission, provided that there are no conditions for such goods on the territory of this FEZ and the possibility of such operations. The cases and conditions when it is allowed to export the specified goods from the territory of the FEZ in this case are determined by the Commission. (see Decision of the Council of the Eurasian Economic Commission No. 88 dated 20.12.2017)
  5. The goods specified in subparagraphs 1, 2, 4 and 5 of paragraph 4 of this article are subject to re-import into the territory of the FEZ before the expiration of the period established by the customs authority based on the goals and circumstances of such operations. The period established by the customs authority may be extended upon a reasoned request from the resident (participant, subject) of the FEZ.
    With respect to the goods specified in subparagraph 3 of paragraph 4 of this article, the customs procedure of the free customs zone must be completed before the expiration of the period established by the customs authority. The period established by the customs authority may be extended upon a reasoned request from the resident (participant, subject) of the FEZ.
  6. The procedure for the issuance by the customs authority of the permit specified in paragraph 4 of this article shall be established in accordance with the legislation of the Member States on customs regulation.
  7. With regard to all or part of the goods placed under the customs procedure of the free customs zone, and (or) goods made (received) from goods placed under the customs procedure of the free customs zone, transactions may be made on the territory of the FEZ, providing for the transfer of ownership, use and (or) the disposal of these goods. In this case, the action of the customs procedure of the free customs zone must be completed in the manner prescribed by this Code, except for cases when, in accordance with paragraphs 8, 10 and 11 of this article, the transfer of these goods is allowed without completing the customs procedure of the free customs zone.
  8. It is allowed to transfer goods placed under the customs procedure of a free customs zone and (or) goods made (received) from goods placed under the customs procedure of a free customs zone, without completing the customs procedure of a free customs zone into possession and (or) use:
    1. to a contractor (subcontractor) or other person, including a non-resident (participant, subject) of the FEZ, for the implementation of construction and (or) installation contract work on the territory of the FEZ;
    2. to the carrier for their transportation;
    3. persons who will carry out repairs (except for major repairs, modernization), maintenance and (or) perform other operations necessary to maintain such goods in normal (working) condition;
    4. persons who will perform operations on technical testing, research, testing, verification of such goods, provided for by the production process, as well as their demonstration as samples;
    5. persons who will perform the operations provided for in subparagraph 2 of paragraph 1 of this article on the territory of the port FEZ or logistic FEZ, and in cases stipulated by the legislation of the member states, also in the territories of FEZs that are not port FEZs or logistic FEZs;
    6. persons who will perform operations in relation to goods exported from the territory of the FEZ, in the cases provided for in subparagraphs 1, 2, 4 and 5 of paragraph 4 of this article.
  9. The transfer of goods into the possession and (or) use of the persons specified in paragraph 8 of this article does not exempt the declarant of goods placed under the customs procedure of the free customs zone from observing the conditions for using the goods in accordance with the customs procedure of the free customs zone provided for in this chapter.
  10. The legislation of the member states on customs regulation may establish cases when it is allowed to transfer by a resident (participant, subject) of the FEZ the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free customs zone, and (or) goods manufactured (received ) from goods placed under the customs procedure of the free customs zone, to another resident (participant, subject) of this FEZ without completing the customs procedure of the free customs zone, as well as the procedure and conditions for the transfer of goods in these cases.
    When such cases are established, the legislation of the Member States may establish that the obligation of the declarant to comply with the conditions for the use of goods in accordance with the customs procedure of the free customs zone and the obligation to complete the operation of such customs procedure shall be imposed on the persons to whom the rights of ownership, use and (or) disposal of the specified goods, and also the moment from which they are assigned to such persons can be determined.
  11. The legislation of a member state on customs regulation may establish that the transfer of the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free customs zone, and (or) goods made (obtained) from goods placed under the customs procedure of a free the customs zone, in the territories of individual FEZs created on the territory of such a member state, is allowed without completing the customs procedure of the free customs zone.
    In this case, the legislation of the Member States may establish that the obligation of the declarant to comply with the conditions for the use of goods in accordance with the customs procedure of the free customs zone and the obligation to complete the operation of such customs procedure shall be imposed on the persons to whom the rights of ownership, use and (or) disposal are transferred. the specified goods, and the moment from which they are assigned to such persons can also be determined.
  12. In the event that a person loses the status of a resident (participant, subject) of a port FEZ or a logistic FEZ, goods placed under the customs procedure of a free customs zone, within 4 months from the day the person loses such status, may be transferred by persons who have concluded with such a resident (participant, entity) FEZ is an agreement on the indication of services to another resident (participant, subject) of a port FEZ or a logistics FEZ on the basis of a service agreement concluded with such another resident (participant, subject) of the FEZ, or placed under the customs procedures provided for by this Code.
    If such actions are not performed within the specified period, the customs procedure of the free customs zone upon the expiration of this period is terminated, and the goods are detained by the customs authorities in accordance with Chapter 51 of this Code.
  13. The Commission has the right to determine a list of actions, including operations that cannot be performed with goods placed under the customs procedure of a free customs zone.
    The legislation of the member states may establish a list of actions, including operations that cannot be performed with goods placed under the customs procedure of a free customs zone in FEZs created (created) on the territories of these member states.

Article 206. Identification foreign goods placed under the customs procedure of the free customs zone, in goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone

  1. In order to identify foreign goods placed under the customs procedure of a free customs zone, the following methods can be used in goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone:
    1. affixing seals, stamps, digital and other markings on foreign goods placed under the customs procedure of a free customs zone;
    2. detailed description, photography, scale image of foreign goods;
    3. comparison of pre-selected samples and (or) samples of foreign goods and goods manufactured (obtained) from foreign goods placed under the customs procedure of a free customs zone;
    4. use of existing product labeling, including in the form of serial numbers;
    5. other methods that can be applied based on the nature of the goods placed under the customs procedure of the free customs zone and the operations performed for the processing of goods placed under the customs procedure of the free customs zone, including by examining the submitted documents containing detailed information on the use of foreign goods placed under the customs procedure of the free customs zone, in the technological process of performing operations for the processing of goods placed under the customs procedure of the free customs zone, as well as on the technology of their production, or by carrying out customs control during operations for processing goods placed under the customs procedure free customs zone.
  2. The procedure for the identification of foreign goods placed under the customs procedure of the free customs zone in goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone shall be established in accordance with the legislation of the Member States on customs regulation.

Article 207. Completion and termination of the customs procedure of the free customs zone

  1. The customs procedure of the free customs zone must be completed in the following cases:
    1. termination of the functioning of the FEZ or making a decision to terminate the application of the customs procedure of the free customs zone on the territory of the FEZ - within 6 months from the date of termination of the functioning of the FEZ or the adoption of such a decision;
    2. the person who placed the goods under the customs procedure of the free customs zone loses the status of a resident (participant, subject) of the FEZ - within 6 months from the day the person loses this status;
    3. export of goods placed under the customs procedure of the free customs zone, goods made (received) from goods placed under the customs procedure of the free customs zone from the territory of the FEZ, except for the cases of export of such goods:
      • for the purposes specified in paragraph 4 of Article 205 of this Code;
      • for their transportation from one FEZ territory to another FEZ territory in accordance with the customs procedure of customs transit in the case established by paragraph 8 of this article;
      • for burial, neutralization, utilization or destruction in any other way in accordance with the legislation of the Member States, if such goods have lost their consumer properties and become unsuitable for use in the capacity for which they are intended;
    4. consumption of goods in accordance with subparagraph 5 of paragraph 1 of Article 205 of this Code;
    5. transfer by a resident (participant, subject) of the FEZ of the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free customs zone, and (or) goods made (obtained) from goods placed under the customs procedure of a free customs zone, to another resident (participant, subject) of the FEZ or a person who is not a resident (participant, subject) of the FEZ, in accordance with paragraphs 8 and 9 of this article, with the exception of the transfer of goods in the cases specified in paragraphs 8, 10 and 11 of Article 205 of this Code.
  2. Upon completion of the customs procedure of the free customs zone, the declarant of goods may be:
    1. a person who was the declarant of goods when they were placed under the customs procedure of a free customs zone;
    2. resident (participant, subject) of the FEZ, to which, in accordance with paragraph 10 of Article 205 of this Code, the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free customs zone and (or) goods made (obtained) from goods have been transferred placed under the customs procedure of the free customs zone;
    3. a person to whom, in accordance with paragraph 11 of Article 205 of this Code, the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free customs zone, and (or) goods made (obtained) from goods placed under the customs procedure of a free customs zone;
    4. a resident (participant, subject) of a FEZ or the persons specified in paragraph 3 of Article 202 of this Code - in relation to goods located on the territory of a port FEZ or a logistics FEZ;
    5. a person who is not a resident (participant, subject) of the FEZ who has been transferred the rights to own, use and (or) dispose of goods placed under the customs procedure of a free customs zone, and (or) goods made (obtained) from goods placed under the customs procedure of a free customs zone, if the customs procedure of the free customs zone ends in accordance with subparagraph 3 of paragraph 5 or subparagraph 1 of paragraph 6 of this article.
  3. Upon termination of the functioning of the FEZ or a decision is made to terminate the application of the customs procedure of the free customs zone in the territory of the FEZ, the effect of the customs procedure of the free customs zone is completed by placing under the customs procedures provided for by this Code, with the exception of the customs procedure of customs transit, goods located on its territory, placed under the procedure of a free customs zone, and goods made (received) from goods placed under the customs procedure of a free customs zone, taking into account paragraphs 5, 6, 8 and 9 of this article, or is completed without placing under customs procedures in accordance with paragraphs 10 and 12 of this articles.
    The Commission has the right to determine a different procedure for the completion of the customs procedure of the free customs zone upon termination of the functioning of the FEZ, the boundaries of which fully or partially coincide with the sections of the customs border of the Union, or when deciding to terminate the application of the customs procedure of the free customs zone in the territories of such FEZ.
    If the customs procedure of the free customs zone is not completed in accordance with paragraph one of this paragraph, the effect of this customs procedure is terminated after the expiration of the period specified in subparagraph 1 of paragraph 1 of this article, and the goods are detained by the customs authorities in accordance with Chapter 51 of this Code.
  4. If a person loses the status of a resident (participant, subject) of a FEZ, the action of the customs procedure of a free customs zone is completed by placing under the customs procedures provided for by this Code, with the exception of the customs procedure of customs transit, goods placed under the customs procedure of a free customs zone, and goods manufactured (received ) from goods placed under the customs procedure of a free customs zone, taking into account paragraphs 5, 6, 8 and 9 of this article, or completed without placing under customs procedures in accordance with paragraphs 10 and 13 of this article.
    If the customs procedure of the free customs zone is not completed in accordance with paragraph one of this paragraph, the effect of this customs procedure is terminated after the expiration of the period specified in subparagraph 2 of paragraph 1 of this article, and the goods are detained by the customs authorities in accordance with Chapter 51 of this Code.
  5. For the export of goods from the territory of the FEZ outside the customs territory of the Union, the action of the customs procedure of the free customs zone is completed by the premises:
    1. under the customs procedure for re-export:
      • foreign goods placed under the customs procedure of the free customs zone and exported in an unchanged state, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;
      • goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone, if the goods made (received) from foreign goods placed under the customs procedure of the free customs zone are not recognized as Union goods in accordance with Article 210 of this Code ;
    2. under the customs procedure for export:
      • Union goods placed under the customs procedure of a free customs zone;
      • goods manufactured (received) from goods of the Union, including those not placed under the customs procedure of a free customs zone;
      • goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone, if the goods made (received) from foreign goods placed under the customs procedure of the free customs zone are recognized as Union goods in accordance with Article 210 of this Code;
    3. under the customs procedure of customs transit in accordance with subparagraphs 1 and 3 of paragraph 3 of Article 142 of this Code of foreign goods placed under the customs procedure of a free customs zone and exported in an unchanged state, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage, from the territory of the port FEZ or logistic FEZ.
  6. For the export of goods from the territory of the FEZ to the rest of the customs territory of the Union, the action of the customs procedure of the free customs zone is completed by the premises:
    1. under the customs procedures specified in subparagraphs 1, 4, 5, 7, 10, 14 - 16 of paragraph 2 of Article 127 of this Code, foreign goods placed under the customs procedure of a free customs zone and not subjected to processing operations of goods placed under the customs procedure of free customs zone, and goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone, taking into account paragraph 7 of this article;
    2. under the customs procedure for re-import:
      • Union goods placed under the customs procedure of the free customs zone, which remained unchanged, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage;
      • goods manufactured (received) exclusively from Union goods placed under the free customs zone customs procedure, including using Union goods not placed under the free customs zone customs procedure;
    3. under the customs procedure of customs transit of foreign goods placed under the customs procedure of a free customs zone and exported in an unchanged state, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage, from the territory of the port FEZ or a logistic FEZ of one member state to the territory of another member state.
  7. If the composition of goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone includes foreign goods that fall under the protection measures of the internal market, such goods for export from the territory of the FEZ to the rest of the customs territory of the Union may be placed under the customs procedures specified in subparagraphs 1 and 7 of paragraph 2 of Article 127 of this Code, subject to the identification in these goods of foreign goods placed under the customs procedure of a free customs zone.
  8. When transferring the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free customs zone, and (or) goods made (received) from goods placed under the customs procedure of a free customs zone, by a resident (participant, subject) of a FEZ, who placed the specified goods under the customs procedure of the free customs zone, to another resident (participant, subject) of the FEZ, the action of the customs procedure of the free customs zone ends with the placement of such goods under the customs procedure of the free customs zone by the resident (participant, subject) of the FEZ, to which the rights of ownership, use and ( or) disposal of such goods.
    If, in this case, it is necessary to transport goods from one FEZ territory to another FEZ territory, such transportation is carried out in accordance with the customs procedure of customs transit in the manner and on the conditions provided for by Chapter 22 of this Code, except for the case provided for by paragraph three of this paragraph.
    Union goods are transported from one FEZ territory to another FEZ territory without placing such goods under the customs procedure of customs transit, if such FEZs are located on the territory of one member state, with the exception of Union goods transported through the territories of states that are not members of the Union, and (or ) by sea.
  9. When transferring the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free customs zone, and (or) goods manufactured (received) from goods placed under the customs procedure of a free customs zone, by a resident (participant, subject) of a FEZ, who placed the specified goods under the customs procedure of the free customs zone, to a person who is not a resident (participant, subject) of the FEZ, for their export from the territory of the FEZ to the rest of the customs territory of the Union, the action of the customs procedure of the free customs zone is completed by placing such goods under the customs procedures specified in subparagraph 1 of paragraph 6 of this article, except for cases when, in accordance with subparagraph 3 of paragraph 1 of this article, goods can be exported from the territory of the FEZ without completing the customs procedure of the free customs zone.
  10. The customs procedure of the free customs zone ends without placing goods under customs procedures in the cases provided for in paragraphs 12 and 13 of this article, as well as in the following cases:
    1. goods placed under the customs procedure of the free customs zone and (or) goods manufactured (received) from goods placed under the customs procedure of the free customs zone have lost their consumer properties and become unsuitable for use in the capacity for which they are intended, are exported from the territory of the FEZ for burial, neutralization, utilization or destruction in any other way in accordance with the legislation of the member states. In this case, the action of the customs procedure of the free customs zone ends in respect of a part of the goods placed under the customs procedure of the free customs zone, corresponding to the number of goods buried, rendered harmless, disposed of and (or) destroyed in another way, and determined in accordance with the legislation of the Member States on customs regulation;
    2. goods placed under the customs procedure of the free customs zone are destroyed and (or) irretrievably lost due to an accident or force majeure or irretrievably lost as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, and the fact of such destruction or irrevocable loss recognized by the customs authority in accordance with the legislation of the Member States on customs regulation;
    3. goods placed under the customs procedure of a free customs zone and goods made (received) from goods placed under the customs procedure of a free customs zone have been consumed in accordance with subparagraph 5 of paragraph 1 of Article 205 of this Code;
    4. foreign goods placed under the customs procedure of a free customs zone on the territory of a port FEZ or logistic FEZ, which remained unchanged, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage, are exported outside the customs territory of the Union through the place of departure, to which such a port FEZ or logistic FEZ adjoins, in cases established by the legislation of the Member States;
  11. The procedure for completing the customs procedure of the free customs zone in the cases provided for in subparagraphs 1, 2 and 4 of paragraph 10 of this article shall be established in accordance with the legislation of the Member States on customs regulation.
    The procedure for completing the customs procedure of the free customs zone in the case provided for by subparagraph 3 of paragraph 10 of this article shall be determined by the Commission. (see Decision of the Council of the Eurasian Economic Commission No. 88 dated 20.12.2017)
  12. Upon termination of the functioning of the free customs zone or making a decision to terminate the application of the customs procedure of the free customs zone in the territory of the FEZ, the effect of the customs procedure of the free customs zone in relation to goods placed under the customs procedure of the free customs zone and which are equipment put into operation and used by the resident (participant, subject) FEZ for the implementation of an agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, entrepreneurial program), or goods used to create real estate in the territory of the FEZ and are an integral part of such real estate objects, completed without placing the specified goods under customs procedures in the manner prescribed by the legislation of the Member States. The Commission has the right to determine the procedure for completing the customs procedure of the free customs zone in relation to the specified goods.
    These goods acquire the status of Union goods from the date of completion of the customs procedure of the free customs zone.
  13. In the event that a person loses the status of a resident (participant, subject) of the FEZ due to the expiration of the agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, entrepreneurial program) and the fulfillment of the terms of this agreement the operation of the customs procedure of the free customs zone in relation to goods placed under the customs procedure of the free customs zone and which are equipment put into operation and used by the resident (participant, subject) of the FEZ for the implementation of the agreement (agreement) on the implementation (conduct) of activities in the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, entrepreneurial program), or the goods used to create real estate in the territory of the FEZ and are an integral part of such real estate objects, is completed without placing these goods under customs procedures in the manner prescribed the legislation of the member states.
    The Commission has the right to determine the procedure for completing the customs procedure of the free customs zone in relation to the specified goods.
    These goods acquire the status of Union goods from the date of completion of the customs procedure of the free customs zone.
  14. The termination of the customs procedure of the free customs zone upon liquidation (termination of activity) of a person who is a resident (participant, subject) of the FEZ is carried out in accordance with the legislation of the Member States on customs regulation.

Article 208. 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 a free customs zone, 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 (placed) under the customs procedure of a free customs zone arises for the declarant from the moment the customs authority registers the declaration for goods, except for the cases provided for in paragraphs two and the third of this paragraph.
    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 a free customs zone, declared for release prior to filing a declaration for goods, arises from a person who submitted an application for the release of goods before submission of a declaration for goods, from the moment the customs authority registered an application for the release of goods to the submission of a declaration for goods.
    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 a free customs zone on the territory of a port FEZ or logistic FEZ arises from the moment of their import into the territory of the port FEZ or logistics FEZ.
  2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to foreign goods that are imported into the territory of the port FEZ or logistic FEZ from the territory of a state that is not a member of the Union, and which, in accordance with paragraph 4 of Article 204 of this Code, are not are subject to customs declaration, arises from a resident (participant, entity) of a port FEZ or a logistics FEZ who has entered into an agreement on the provision of services, from the moment such goods are imported into the territory of a port FEZ or a logistics FEZ.
  3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to foreign goods placed under the customs procedure of a free customs zone arises from persons who, in accordance with paragraphs 10 and 11 of Article 205 of this Code, have been transferred the rights of possession, use and (or) disposal of such goods and (or) goods made (received) from goods placed under the customs procedure of a free customs zone, and which, in accordance with the legislation of the Member States, are entrusted with the duty of the declarant to comply with the conditions for the use of goods in accordance with the customs procedure free customs zone and the obligation to complete the validity of such a customs procedure, from the moment from which the specified obligations of the declarant are imposed on such persons.
  4. 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 the free customs zone shall be terminated for the persons specified in paragraphs 1 - 3 of this article, upon the occurrence of the following circumstances:
    1. completion of the customs procedure of the free customs zone in accordance with Article 207 of this Code, including after the occurrence of the circumstances specified in paragraph 7 of this article, except for the completion of the customs procedure of the free customs zone by placing under the customs procedure for the export of goods specified in paragraph four of subparagraph 2 of paragraph 5 of Article 207 of this Code;
    2. export from the customs territory of the Union of goods specified in paragraph four of subparagraph 2 of paragraph 5 of Article 207 of this Code, placed under the customs procedure for export;
    3. placement of goods in respect of which the customs procedure of the free customs zone has been terminated, and (or) goods made (received) from goods placed under the customs procedure of the free customs zone, within the framework of the application of such a customs procedure, which has been terminated, under the customs procedures in in accordance with paragraph 7 of Article 129 of this Code;
    4. 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 8 of this article;
    5. recognition by the customs authority in accordance with the legislation of the Member States on customs regulation of the fact of destruction and (or) irrevocable loss of foreign goods placed under the customs procedure of a free customs zone, and (or) goods made (received) from goods placed under the customs procedure of free customs zone, due to an accident or force majeure or the fact of irrecoverable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except for cases when prior to such destruction or irrecoverable loss in accordance with this Code in relation to these foreign goods are due for payment of import customs duties, taxes, special, anti-dumping, countervailing duties;
    6. refusal to release goods in accordance with the customs procedure of the free customs zone - in relation to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose when registering a declaration for goods or an application for the release of goods before filing a declaration for goods;
    7. 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;
    8. confiscation or conversion of goods into the ownership (income) of a member state in accordance with the legislation of that member state;
    9. detention by the customs authority of goods in accordance with Chapter 51 of this Code;
    10. 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.
  5. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of a free customs zone shall be terminated for the persons specified in paragraphs 1 and 3 of this article upon transfer of the rights of ownership, use and (or ) disposal of goods placed under the customs procedure of a free customs zone and (or) goods made (received) from goods placed under the customs procedure of a free customs zone without completing the customs procedure of a free customs zone in accordance with paragraphs 10 and 11 of Article 205 of this Code, if during the transfer of the rights of possession, use and (or) disposal of such goods, the duty of the declarant to comply with the conditions for the use of goods in accordance with the customs procedure of the free customs zone and the duty of the declarant to complete the operation of such customs procedure are imposed on the persons to whom such rights have been transferred.
  6. 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 7 of this article.
  7. 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 the case of export from the territory of the FEZ of foreign goods placed under the customs procedure of the free customs zone, and (or) goods made (received) from foreign goods placed under the customs procedure of the free customs zone, before the completion of the customs procedure of the free customs zone in respect of such goods zone or without the permission of the customs authority in the cases specified in paragraph 4 of Article 205 of this Code, except for cases when such goods can be exported without completing the customs procedure of the free customs zone in the cases provided for by paragraphs three and four of subparagraph 3 of paragraph 1 of Article 207 of this Code, - the day of export from the territory of the FEZ, and if this day is not set, - the day of revealing the fact of such export from the territory of the FEZ, on which the customs procedure of the free customs zone is applied;
    2. in case of transfer of goods placed under the customs procedure of the free customs zone and (or) goods made (received) from foreign goods placed under the customs procedure of the free customs zone to another person without completing the customs procedure of the free customs zone, except for the transfer of such goods in accordance with paragraphs 8, 10 and 11 of Article 205 of this Code, - the day of transfer of goods, and if this day is not set, - the day of revealing the fact of such transfer;
    3. in case of failure to return to the territory of the FEZ before the expiration of the period established by the customs authority in accordance with paragraph one of paragraph 5 of Article 205 of this Code, goods exported from the territory of the FEZ in the cases specified in subparagraphs 1, 2, 4 and 5 of paragraph 4 of Article 205 of this Code , - the day of expiry of this period;
    4. if the customs procedure of the free customs zone is not completed before the expiration of the period established by the customs authority in accordance with paragraph two of paragraph 5 of Article 205 of this Code, in relation to goods exported from the territory of the FEZ in the case specified in subparagraph 3 of paragraph 4 of Article 205 of this Code, - the day of expiry of this period;
    5. in case of loss of foreign goods placed under the customs procedure of the free customs zone, and (or) goods made (received) from foreign goods placed under the customs procedure of the free customs zone, except for the destruction and (or) irrevocable loss of such goods 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, - the day of loss of goods, and if this day is not set, - the day of revealing the fact of such loss;
    6. in case of failure to submit to the customs authority, within the time period established by it, documents confirming the fact of burial, neutralization, utilization or otherwise destruction of the goods specified in subparagraph 1 of paragraph 10 of Article 207 of this Code - the day of export of such goods outside the territory of the FEZ;
    7. in the event of termination, in accordance with paragraph three of paragraph 5 of Article 139 of this Code, of the customs procedure for export with respect to the goods specified in paragraph four of subparagraph 2 of paragraph 5 of Article 207 of this Code, except for the termination of the customs procedure for export with respect to said goods, which at the time termination of such a customs procedure are located on the territory of the FEZ, - the day following the day of expiration of the period established by paragraph one of paragraph 5 of Article 139 of this Code.
    8. If the circumstances specified in clause 7 of this article occurred in relation to foreign goods placed under the customs procedure of a free customs zone, import customs duties, taxes, special, anti-dumping, countervailing duties are payable as if such foreign goods 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.
      If the circumstances specified in paragraph 7 of this Article occurred in relation to goods made (received) from foreign goods placed under the customs procedure of a free customs zone, and in such goods, in accordance with Article 206 of this Code, foreign goods placed under customs procedure of the free customs zone, import customs duties, taxes, special, anti-dumping, countervailing duties are payable in relation to foreign goods placed under the customs procedure of the free customs zone and used for the manufacture of goods made (received) from foreign goods placed under the customs procedure free customs zone, as if such foreign goods 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.
      In the cases specified in the first and second paragraphs of this clause, 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 force on the day of registration by the customs authority of the declaration for goods filed for the placement of these goods under the customs procedure of the free customs zone, in respect of goods, the release of which, when placed under the customs procedure of the free customs zone, was made before the submission of the declaration for the goods - on the day of the registration by the customs authority of the application for the release of goods before the submission of the declaration , and if the placement of goods under the customs procedure of the free customs zone in accordance with this Code was carried out without customs declaration, - on the day of the import of goods into the territory of the port FEZ or logistics FEZ.
    9. If the circumstances specified in paragraph 7 of this Article occurred in relation to goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone, and in such goods, in accordance with Article 206 of this Code, foreign goods placed under the customs procedure of the free customs zone, import customs duties, taxes, special, anti-dumping, countervailing duties are subject to payment, as if such goods made (received) from foreign goods placed under the customs procedure of the free customs zone were placed under the customs procedure of release for domestic consumption without the use of tariff preferences and benefits for the payment of import customs duties and taxes.
      In this case, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in accordance with Chapters 7 and 12 of this Code.
      To calculate 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 that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with with paragraph 7 of this article, in relation to goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone.
      If, in order to determine the customs value of goods, as well as to calculate import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert foreign currency into the currency of a member state, such a conversion is made at the exchange rate in effect on the day that is the due date import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 7 of this article.
      If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating the import customs duties, taxes, special, anti-dumping, countervailing duties to be paid is determined on the basis of the customs body of information, and the classification of goods is carried out taking into account paragraph 3 of Article 20 of this Code.
      If the product code in accordance with the Commodity Nomenclature of Foreign Economic Activity is determined at the grouping level with the number of characters less than 10:
      • for the calculation of import customs duties, the highest of the rates of customs duties is applied, corresponding to the goods included in such a grouping;
      • for calculating taxes, the highest of the rates of value added tax is applied, the highest of the rates of excise taxes (excise tax or excise duty) corresponding to the goods included in such a grouping, in respect of which the highest of the rates of customs duties is established;
      • for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to the goods included in such a grouping, taking into account the tenth paragraph of this clause, is applied. Special, anti-dumping, countervailing duties are calculated based on the origin of goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary to determine the specified duties. If the origin of goods and (or) other information required to determine the specified duties is not confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of Foreign Economic Activity if the classification of the goods is carried out at the level of 10 characters, or the goods included in the grouping, if the codes of goods in accordance with the Commodity Nomenclature for Foreign Economic Activity are determined at the grouping level with the number of characters less than 10.
        When establishing later accurate information about the goods, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated on the basis of such accurate information, and a refund (offset) of overpaid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping , countervailing duties or the collection of unpaid amounts in accordance with Chapters 10 and 11 and Articles 76 and 77 of this Code.
    10. On the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 8 of this article, interest is payable, as if a deferral of their payment was granted in relation to these amounts from the day the goods were placed under the customs procedure free customs zone on the day of expiration of the deadline for 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.
    11. In the event of the completion of the customs procedure of the free customs zone, or the export from the customs territory of the Union of goods specified in paragraph four of subparagraph 2 of paragraph 5 of Article 207 of this Code, placed under the customs procedure of export, or placement in accordance with paragraph 7 of Article 129 of this Code of goods under customs procedures applicable to foreign goods, or the detention of such goods by customs authorities in accordance with Chapter 51 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) the amount of 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.

Article 209. Specifics of calculating and paying import customs duties, taxes, special, anti-dumping, countervailing duties in relation to foreign goods placed under the customs procedure of a free customs zone, and goods made (received) from goods placed under the customs procedure of a free customs zone, when they are placed under separate customs procedures

  1. When placing foreign goods placed under the customs procedure of the free customs zone and not subjected to processing operations of goods placed under the customs procedure of the free customs zone, under the customs procedure for release for domestic consumption 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 in force on the day of registration by the customs authority of a declaration for goods submitted for placing goods under the customs procedure of a free customs zone, and in relation to goods, the release of which when they are placed under the customs procedure of free customs zone made before the submission of the declaration for goods, - on the day of registration by the customs authority of the application for the release of goods before the submission of the declaration for goods, except for the case specified in paragraph two of this clause.
    When placed under the customs procedure for the release for domestic consumption of equipment placed under the customs procedure of a free customs zone, put into operation and used by a resident (participant, subject) of the FEZ to implement an agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on conditions activities in the FEZ, investment declaration, entrepreneurial program), as well as goods placed under the customs procedure of a free customs zone on the territory of a port FEZ or logistic FEZ, for the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties are applied, taxes, special, anti-dumping, countervailing duties, in effect on the day of registration by the customs authority of a declaration for goods filed for placing goods under the customs procedure for release for domestic consumption.
  2. When placed under the customs procedures specified in subparagraphs 1, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code, goods made (received) from foreign goods placed under the customs procedure of a free customs zone:
    1. subject to the identification in the specified goods of foreign goods placed under the customs procedure of the free customs zone, carried out in accordance with Article 206 of this Code, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in relation to foreign goods placed under the customs procedure of free customs zone and used for the manufacture of goods made (received) from foreign goods placed under the customs procedure of a free customs zone. At the same time, 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 free customs zones, and in relation to goods, the release of which, when placed under the customs procedure of a free customs zone, was made before the submission of a declaration for goods - on the day of registration by the customs authority of an application for the release of goods before filing a declaration for goods;
    2. in the absence on the day of registration by the customs authority of a declaration for goods in respect of goods made (received) from foreign goods placed under the customs procedure of a free customs zone, identification of foreign goods placed under the customs procedure of a free customs zone in goods made (received) from foreign goods placed under the customs procedure of a free customs zone, carried out in accordance with Article 206 of this Code, import customs duties and taxes are calculated in relation to goods made (received) from foreign goods placed under the customs procedure of a free customs zone. At the same time, for the calculation of import customs duties and taxes, the rates of import customs duties and taxes are applied in effect on the day of registration by the customs authority of the declaration for goods submitted for placement under the customs procedures specified in subparagraphs 1, 4, 5, 7, 10 and 14 of paragraph 2 Article 127 of this Code. In this case, the basis for calculating import customs duties at an ad valorem rate is the estimated value of goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone, the procedure for determining which is established by the Commission.
    3. Upon completion of the customs procedure of the free customs zone by placing goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone under customs procedures in accordance with paragraphs 8 and 9 of Article 207 of this Code, import customs duties, taxes are calculated in relation to goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone. At the same time, for the calculation of import customs duties and taxes, the rates of import customs duties and taxes are applied in effect on the day of registration by the customs authority of the declaration for goods submitted for placing goods under the customs procedures specified in subparagraphs 1, 4, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code.
    4. If, in order to calculate import customs duties, taxes, special, anti-dumping, countervailing duties in the cases specified in paragraphs 1 - 3 of this article, it is required to convert foreign currency into the currency of a member state, such a conversion is made at the exchange rate in effect on the day application of the rates of import customs duties, taxes, special, anti-dumping, countervailing duties, established for each case.

Article 210. Determination of the status of goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone

  1. If goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone are exported from the customs territory of the Union, the status of such goods is determined in accordance with the criteria for sufficient processing of goods, which can be expressed in:
    1. changing the code of goods in accordance with the Commodity nomenclature of foreign economic activity at the level of any of the first 4 characters;
    2. changes in the value of goods when the percentage of the cost of the materials used or the added value reaches a fixed share in the price of the final product (ad valorem share rule);
    3. fulfillment of the necessary conditions, the performance of production and technological operations sufficient for the recognition of goods as goods of the Union.
  2. Goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone, for the purpose of export from the customs territory of the Union, are recognized as goods of the Union, if, as a result of operations for the manufacture (receipt) of goods, one of the following conditions is met:
    1. there was a change in the code of goods in accordance with the Commodity nomenclature of foreign economic activity at the level of any of the first 4 characters, except for the cases specified in paragraph 3 of this article;
    2. the percentage of the value of foreign goods placed under the customs procedure of the free customs zone does not exceed a fixed share in the price of the final product, or the added value reaches a fixed share in the price of the final product, except for the cases specified in paragraph 3 of this article;
    3. in relation to the goods, the conditions have been met, production and technological operations have been performed that are sufficient for the recognition of goods made (received) from foreign goods placed under the customs procedure of a free customs zone as goods of the Union, except for the case specified in paragraph one of clause 3 of this article.
  3. Goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone are not recognized as goods of the Union, if only those operations have been performed in relation to such goods that do not meet the criteria for sufficient processing, regardless of the fulfillment of other conditions.
    Changing the code of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity at the level of any of the first 4 digits and the ad valorem share rule are not applied as criteria for sufficient processing of goods made (received) from foreign goods placed under the customs procedure of a free customs zone, if in relation to goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone, a list of conditions, production and technological operations sufficient for the recognition of goods made (received) from foreign goods placed under the customs procedure of a free customs zone, goods Union.
  4. The list of conditions, production and technological operations sufficient for the recognition of goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone, goods of the Union, as well as a list of operations, the performance of which does not meet the criteria for sufficient processing in determining the status of goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone shall be determined by the Commission.
  5. The procedure for using the ad valorem share rule as a criterion for sufficient processing of goods made (received) from foreign goods placed under the customs procedure of a free customs zone is determined by the Commission. The ad valorem share rule is not applied as a criterion for sufficient processing when performing repair operations for Union goods.
  6. The status of goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone is determined by an authorized state body or an authorized organization of a member state.
  7. As a document confirming the status of goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone, an authorized state body or an authorized organization of a member state issues an opinion on the recognition of goods made (received) from foreign goods placed under the customs the procedure of a free customs zone, goods of the Union or a conclusion on the recognition of goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone, which are not goods of the Union.
    The forms of these conclusions, the structure and format of such conclusions in the form of electronic documents, the procedure for filling them out, as well as the procedure for their issuance and application, are determined by the Commission.
  8. In the absence, cancellation or invalidation of a document confirming the status of goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone, such goods, upon completion of the customs procedure of the free customs zone for the purpose of their export from the customs territory of the Union, shall be considered as goods. Union, and for other purposes - as foreign goods.