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Free warehouse customs procedure

Article 211. Content and application of the customs procedure of a free warehouse

  1. Customs procedure free warehouse - a customs procedure applied to foreign goods and goods of the Union, according to which such goods are placed and used in a free warehouse 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. In a free warehouse, goods placed under the customs procedure of a free warehouse can be placed and used, as well as Union goodsnot placed under the customs procedure of a free warehouse, and foreign goodsplaced under other customs procedures.
  3. Union goods are placed under the customs procedure of a free warehouse at the choice of the declarant.
    The legislation of a member state may determine the categories of goods of the Union, which, for placement in a free warehouse established on the territory of that member state, are subject to mandatory placement under the customs procedure of a free warehouse.
  4. With respect to Union goods that are in a free warehouse and are not placed under the customs procedure of a free warehouse, it is allowed to perform any operations, including those provided for in paragraph 1 of Article 213 of this Code.
  5. Foreign goods placed under the customs procedure of a free warehouse retain the status of foreign goods, and Union goods placed under the customs procedure of a free warehouse retain the status of Union goods.
  6. Goods manufactured (received) from Union goods placed under the customs procedure of a free warehouse acquire the status of Union goods.
    If the legislation of the Member States allows the placement and use of Union goods in a free warehouse that are not placed under the customs procedure of a free warehouse, then goods made (received) from Union goods placed under the customs procedure of a free warehouse and Union goods not placed under the customs procedure free warehouse, acquire the status of Union goods.
  7. Goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, and goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, and Union goods (hereinafter - goods made (received) from foreign goods placed under the customs procedure of a free warehouse) acquire the status of foreign goods, except for the case specified in the second paragraph of this clause.
    If goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse are exported from the customs territory of the Union, the status of such goods is determined in accordance with Article 218 of this Code.
  8. If the goods in a free warehouse cannot be identified by the customs authority as goods that were in the territory of a free warehouse before its creation, or as goods placed under the customs procedure of a free warehouse or manufactured (received) in a free warehouse, then such goods for the purpose of their export from the territory of a free warehouse 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.
  9. When importing into the customs territory of the Union the goods specified in paragraph 8 of this article, previously exported from the customs territory of the Union in accordance with the customs export procedure, the customs procedure of re-import cannot be applied to such goods.
  10. Foreign goods subject to the protection measures of the domestic market, placed under the customs procedure of a free warehouse, must be identified in goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, in order to export such goods from the territory of a free warehouse to the rest 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 a free warehouse, are used for the manufacture of goods made (received) from foreign goods placed under the customs procedure of a free warehouse, but cannot be identified in such goods, goods manufactured (received) from such foreign goods placed under the customs procedure of a free warehouse must be exported from the customs territory of the Union.
  11. The owner of a free warehouse may place and (or) use Union goods on the territory of a free warehouse without placing them under the customs procedure of a free warehouse, taking into account paragraph 3 of this article.
  12. The Commission has the right to determine the list of goods and (or) categories of goods in respect of which the customs procedure of a free warehouse is not applied.
    In accordance with the legislation of the Member States, a list of foreign goods and (or) categories of foreign goods may be determined for which the customs procedure of a free warehouse is not applied on the territory of this Member State.
  13. Parts, assemblies, assemblies that can be identified by the customs authority as included (included) in the composition of goods placed under the customs procedure of a free warehouse are considered for the purpose of their export from the territory of a free warehouse as goods placed under the customs procedure of a free warehouse, and in relation to the provisions of this Code apply.

Article 212. Conditions for placing goods under the customs procedure of a free warehouse and their use in accordance with such customs procedure

  1. The condition for placing goods under the customs procedure of a free warehouse is the observance of prohibitions and restrictions in relation to foreign goods in accordance with Article 7 of this Code.
  2. The declarant of goods placed under the customs procedure of a free warehouse may be a person who is the owner of a free warehouse, and in cases stipulated by the legislation of the Member States on customs regulation - also other persons.
  3. The conditions for the use of goods in accordance with the customs procedure of a free warehouse are:
    1. placement and location of goods placed under the customs procedure of a free warehouse on the territory of a free warehouse during the period of its operation, taking into account paragraph 5 of this article and paragraph 5 of article 213 of this Code;
    2. the use of goods placed under the customs procedure of a free warehouse, by the declarant who placed them under such a customs procedure, or by other persons determined in accordance with this chapter;
    3. committing in relation to goods placed under the customs procedure of a free warehouse, actions in accordance with Article 213 of this Code.
  4. Upon termination of the functioning of a free warehouse, the conditions for the use of goods in accordance with the customs procedure of a free warehouse, specified in paragraph 3 of this article, must be observed until the completion or termination of this customs procedure in accordance with paragraph 3 of Article 215 of this Code.
  5. The legislation of the Member States may establish cases when goods placed under the customs procedure of a free warehouse can be placed and located in the territories of several free warehouses, the owner of which is a legal entity that is a declarant of goods placed under the customs procedure of a free warehouse, cases of movement of such goods and goods manufactured (received) from goods placed under the customs procedure of a free warehouse between such warehouses, as well as the specifics of customs operations in these cases and the specifics of customs control in relation to such goods.

Article 213. Actions taken in relation to goods placed under the customs procedure of a free warehouse, and in relation to goods manufactured (received) from goods placed under the customs procedure of a free warehouse

  1. With respect to goods placed under the customs procedure of a free warehouse, and goods made (received) from goods placed under the customs procedure of a free warehouse, the following operations are allowed on the territory of a free warehouse:
    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) and sale, including splitting a batch, forming shipments, sorting, packaging, 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 warehouse 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 warehouse (hereinafter in this chapter - operations for the processing of goods placed under the customs procedure of a free warehouse). Foreign goods that participate in or facilitate the manufacture (receipt) of goods when performing operations for the processing of goods placed under the customs procedure of a free warehouse do not include goods that are auxiliary means in the technological process (for example, equipment, machines, fixtures);
    5. use (operation) of equipment, machines and assemblies, spare parts for them in order to carry out operations for the processing of goods placed under the customs procedure of a free warehouse, as well as other operations related to the operation and functioning of a free warehouse;
    6. the use of goods for the construction of industrial real estate and auxiliary infrastructure (hereinafter in this chapter - real estate) on the territory of a free warehouse;
    7. sampling and (or) samples of goods in accordance with Article 17 of this Code;
    8. other operations established by the legislation of the Member States on customs regulation in accordance with the objectives of creating free warehouses.
  2. The fact of full or partial consumption of goods, including when spending (consumption) in the process of manufacturing (receiving) goods, ensuring production processes, maintaining and operating equipment, machines and assemblies used in the territory of a free warehouse, as well as for the construction of real estate objects, is subject to reflection in the reporting submitted to the customs authority in accordance with paragraph six of Article 424 of this Code.
  3. The list of operations in relation to goods placed under the customs procedure of a free warehouse, provided for in paragraph 1 of this article, may be reduced in accordance with the legislation of the Member States on customs regulation when creating a free warehouse based on the purposes of its creation.
  4. The performance of the operations provided for in subparagraphs 1 - 3 and 5 of paragraph 1 of this article is allowed only by the owner of a free warehouse.
    The legislation of the Member States on customs regulation may determine other persons entitled to perform the operations specified in this paragraph.
  5. With the permission of the customs authority, it is allowed to export goods placed under the customs procedure of a free warehouse, and (or) goods manufactured (received) from goods placed under the customs procedure of a free warehouse, from the territory of a free warehouse without completing the customs procedure of a free warehouse in the following cases:
    1. the specified goods, which are equipment or other basic production facilities, put into operation and used by the owner of a free warehouse, or parts of the specified basic production facilities, are exported to the rest of the customs territory of the Union for their repair (except for overhaul, modernization), maintenance or performance other operations necessary to maintain such goods in a 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. the specified goods are exported to the rest of the territory of the Member State, on the territory of which the owner of the free warehouse is included in the register of owners of free warehouses, in order to perform customs operations upon completion of the customs procedure of the free warehouse outside the free warehouse in the customs authority authorized in accordance with the legislation of the state- member on customs regulation commit customs operations in relation to such goods;
    4. the specified goods are exported for placement and stay on the territory of another free warehouse in the cases provided for by the legislation of the Member States in accordance with paragraph 5 of Article 212 of this Code.
  6. The goods specified in subparagraphs 1 and 2 of paragraph 5 of this article are subject to re-import into the territory of a free warehouse 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 declarant of these goods.
    With respect to the goods specified in subparagraph 3 of paragraph 5 of this article, the customs procedure of a free warehouse 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 declarant of these goods.
    The goods specified in subparagraph 4 of paragraph 5 of this article must be placed on the territory of another free warehouse 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 declarant of these goods.
  7. The procedure for the issuance by the customs authority of the permit specified in paragraph 5 of this article shall be established in accordance with the legislation of the Member States on customs regulation.
  8. In respect of all or part of the goods placed under the customs procedure of a free warehouse, and (or) goods made (received) from goods placed under the customs procedure of a free warehouse, transactions may be made that provide for the transfer of the rights of ownership, use and (or) disposal of these goods. In this case, the action of the customs procedure of a free warehouse must be completed in accordance with the procedure established by this Code, except for cases when, in accordance with paragraph 9 of this article, it is allowed to transfer these goods without completing the customs procedure of a free warehouse.
  9. It is allowed to transfer goods placed under the customs procedure of a free warehouse, and (or) goods made (received) from goods placed under the customs procedure of a free warehouse, without completing the customs procedure of a free warehouse into possession and (or) use:
    1. to a contractor (subcontractor) or other person who will carry out construction and (or) installation contract work on the territory of a free warehouse;
    2. to the carrier for their transportation;
    3. persons who will carry out repairs (with the exception of major repairs, modernization), maintenance and 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 operations in relation to goods exported from the territory of a free warehouse in the cases provided for by subparagraphs 1 and 2 of paragraph 5 of this article.
  10. The transfer of goods into the possession and (or) use of the persons specified in paragraph 9 of this article does not exempt the declarant of goods placed under the customs procedure of a free warehouse from observing the conditions for using the goods in accordance with the customs procedure of a free warehouse provided for in this chapter.

Article 214. Identification foreign goods placed under the free warehouse customs procedure, in goods manufactured (received) from foreign goods placed under the free warehouse customs procedure

  1. In order to identify foreign goods placed under the customs procedure of a free warehouse, the following methods can be used in goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse:
    1. affixing by the owner of a free warehouse or customs officials of seals, stamps, digital and other markings on foreign goods placed under the customs procedure of a free warehouse;
    2. detailed description, photography, scale image of foreign goods;
    3. comparison of pre-selected samples and (or) samples of foreign goods and goods manufactured (received) from foreign goods;
    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 a free warehouse and the operations performed for the processing of goods placed under the customs procedure of a free warehouse, including by examining the submitted documents containing detailed information on the use of foreign goods placed under the customs procedure of a free warehouse, in the technological process of performing operations for the processing of goods placed under the customs procedure of a free warehouse, as well as on the technology of their production, or by conducting customs control during operations for processing goods placed under the customs procedure of a free warehouse.
  2. The procedure for identifying foreign goods placed under the customs procedure of a free warehouse in goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse is established in accordance with the legislation of the Member States on customs regulation.

Article 215. Completion and termination of the customs procedure of a free warehouse

  1. The customs procedure of a free warehouse must be completed in the following cases:
    1. termination of the functioning of a free warehouse within 6 months from the date of termination of the functioning of a free warehouse;
    2. export of goods placed under the customs procedure of a free warehouse, goods manufactured (received) from goods placed under the customs procedure of a free warehouse, from the territory of a free warehouse, except for the cases of export of such goods:
      • for the purposes specified in paragraph 5 of Article 213 of this Code;
      • 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;
    3. transfer by the declarant of the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free warehouse, and (or) goods made (received) from goods placed under the customs procedure of a free warehouse, to another person in accordance with paragraph 10 of this article, except for the transfer of goods in the cases specified in paragraph 9 of Article 213 of this Code.
  2. Upon completion of the customs procedure of a free warehouse, the declarant of goods may be the person who was the declarant of goods when they were placed under the customs procedure of a free warehouse, and if this is provided for by the legislation of the Member States on customs regulation, another person.
  3. Upon the termination of the functioning of a free warehouse, the action of the customs procedure of a free warehouse 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 in the territory of a free warehouse, placed under the customs procedure of a free warehouse, goods made (received) from goods, placed under the customs procedure of a free warehouse, taking into account paragraphs 4 and 5 of this article, or completed without placing under customs procedures in accordance with paragraphs 7 and 9 of this article.
    If the customs procedure of a free warehouse is not completed in accordance with paragraph one of this paragraph, the effect of this customs procedure shall terminate upon 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. For the export of goods from the territory of a free warehouse outside the customs territory of the Union, the action of the customs procedure of a free warehouse ends with the premises:
    1. under the customs procedure for re-export:
      • foreign goods placed under the customs procedure of a free warehouse and exported from the territory of a free warehouse 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 a free warehouse and not recognized in accordance with Article 218 of this Code as Union goods;
    2. under the customs procedure for export:
      • Union goods placed under the customs procedure of a free warehouse;
      • goods manufactured (received) from the goods of the Union;
      • goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse and recognized in accordance with Article 218 of this Code as Union goods.
  5. For the export of goods from the territory of a free warehouse to the rest of the customs territory of the Union, the action of the customs procedure of a free warehouse ends with the premises:
    1. under the customs procedures specified in subparagraphs 1, 4, 5, 7, 10 and 14-16 of paragraph 2 of Article 127 of this Code, foreign goods placed under the customs procedure of a free warehouse, exported from the territory of a free warehouse 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, and goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, taking into account paragraph 6 of this article;
    2. under the customs procedure for re-import:
      • Union goods placed under the customs procedure of a free warehouse, 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 customs procedure of a free warehouse, upon completion of the customs procedure of a free warehouse in relation to Union goods.
  6. If the composition of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse includes foreign goods that fall under the protection measures of the internal market, such goods for export from the territory of a free warehouse 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 warehouse.
  7. The customs procedure of a free warehouse is completed without placing it under customs procedures in the case provided for in paragraph 9 of this article, as well as in the following cases:
    1. goods placed under the customs procedure of a free warehouse, and goods manufactured (received) from goods placed under the customs procedure of a free warehouse, have lost their consumer properties and become unsuitable for use in the capacity for which they are intended, are exported from the territory of a free warehouse 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 a free warehouse ends in relation to a part of the goods placed under the customs procedure of a free warehouse, corresponding to the number of goods buried, rendered harmless, disposed of and (or) destroyed in any other way, and determined in accordance with the legislation of the Member States on customs regulation;
    2. goods placed under the customs procedure of a free warehouse 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 is recognized by the customs authority in accordance with the legislation of the Member States on customs regulation.
  8. The procedure for completing the customs procedure of a free warehouse in the cases provided for by paragraph 7 of this article shall be established in accordance with the legislation of the Member States on customs regulation.
  9. Upon termination of the functioning of a free warehouse, the effect of the customs procedure of a free warehouse in relation to goods placed under the customs procedure of a free warehouse and which are equipment put into operation and used by the owner of a free warehouse, or goods used by the owner of a free warehouse to create real estate objects on the territory of a free warehouse and which 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.
    These goods acquire the status of Union goods from the date of completion of the customs procedure of a free warehouse.
  10. When the declarant transfers the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free warehouse, and (or) goods made (received) from goods placed under the customs procedure of a free warehouse, to another person, the action of the customs procedure of a free warehouse ends in in accordance with subparagraph 1 of paragraph 5 of this article.
  11. Completion of the customs procedure of a free warehouse upon liquidation of the owner of a free warehouse is carried out in accordance with the legislation of the Member States on customs regulation.

Article 216. 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 warehouse, the deadline for their payment and calculation

  1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of a free warehouse arises from the declarant from the moment the customs authority registers a declaration for goods, and in relation to goods declared for release before filing a declaration for goods, from a person who submitted an application for the release of goods before filing a declaration for goods - from the moment the customs authority registered an application for the release of goods to the filing of a declaration for goods.
  2. 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 warehouse is terminated by the declarant upon the occurrence of the following circumstances:
    1. completion of the customs procedure of a free warehouse in accordance with article 215 of this Code, including after the occurrence of the circumstances specified in paragraph 4 of this article, with the exception of the completion of the customs procedure of a free warehouse by placing under the customs procedure for exporting goods specified in paragraph four of subparagraph 2 of paragraph 4 215 of Article XNUMX of this Code;
    2. export from the customs territory of the Union of goods specified in paragraph four of subparagraph 2 of paragraph 4 of Article 215 of this Code, placed under the customs procedure for export;
    3. placement of goods in respect of which the customs procedure of a free warehouse has been terminated, and (or) goods manufactured (received) from goods placed under the customs procedure of a free warehouse, within the framework of the application of such a customs procedure, which has been terminated, under customs procedures 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 5 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 warehouse, and (or) goods made (received) from goods placed under the customs procedure of a free warehouse , 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, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come;
    6. refusal to release goods in accordance with the customs procedure of a free warehouse - 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.
  3. 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 4 of this article.
  4. 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 case of export from the territory of a free warehouse of foreign goods placed under the customs procedure of a free warehouse, and (or) goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, before the completion of the customs procedure of a free warehouse for such goods, or without the permission of the customs authority in the cases specified in paragraph 5 of Article 213 of this Code, except for cases when such goods can be exported from the territory of a free warehouse without completing the customs procedure of a free warehouse in the cases provided for by subparagraph 2 of paragraph 1 of Article 215 of this Code, - the day of removal from the territory of the free warehouse, and if this day is not set, - the day of revealing the fact of such removal from the territory of the free warehouse;
    2. in the case of transfer of foreign goods placed under the customs procedure of a free warehouse, and (or) goods made (received) from foreign goods placed under the customs procedure of a free warehouse, to another person before the completion of the customs procedure of a free warehouse for such goods, with the exception of cases when such goods can be transferred in the cases provided for in paragraph 9 of Article 213 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 a free warehouse before the expiration of the period established by the customs authority in accordance with paragraph one of paragraph 6 of Article 213 of this Code, goods exported from the territory of a free warehouse in the cases specified in subparagraphs 1 and 2 of paragraph 5 of Article 213 of this Code, - the day of expiry of the period established by the customs authority in accordance with paragraph one of paragraph 6 of Article 213 of this Code;
    4. if the customs procedure of a free warehouse is not completed before the expiration of the period established by the customs authority in accordance with paragraph two of paragraph 6 of Article 213 of this Code in relation to goods exported from the territory of a free warehouse in the case specified in subparagraph 3 of paragraph 5 of Article 213 of this Code, - the day of expiry of this period;
    5. in case of non-placement on the territory of another free warehouse before the expiration of the period established by the customs authority in accordance with paragraph three of paragraph 6 of Article 213 of this Code, goods exported from the territory of a free warehouse in the case specified in subparagraph 4 of paragraph 5 of Article 213 of this Code - the day the expiration of the period established by the customs authority in accordance with the third paragraph of clause 6 of Article 213 of this Code;
    6. in case of loss of foreign goods placed under the customs procedure of a free warehouse and (or) goods made (received) from foreign goods placed under the customs procedure of a free warehouse, with the exception of destruction and (or) irrecoverable loss due to an accident or force majeure, or irrecoverable 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;
    7. if the customs authority fails to submit documents confirming the fact of burial, neutralization, utilization or otherwise destruction of the goods specified in paragraph three of subparagraph 2 of paragraph 1 of Article 215 of this Code to the customs authority within the time period established by it, the day of export of such goods outside the territory of a free warehouse
    8. 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 in relation to the goods specified in paragraph four of subparagraph 2 of paragraph 4 of Article 215 of this Code, except for the termination of the customs procedure for export in respect of these goods, which at the time such termination is located on the territory of a free warehouse, - the day following the day of expiration of the period established by paragraph one of paragraph 5 of Article 139 of this Code.
  5. If the circumstances specified in paragraph 4 of this article occurred in relation to foreign goods placed under the customs procedure of a free warehouse, 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 4 of this article occurred in relation to goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, and in such goods in accordance with Article 214 of this Code, foreign goods placed under the customs the free warehouse procedure, import customs duties, taxes, special, anti-dumping, countervailing duties are payable in relation to foreign goods placed under the free warehouse customs procedure and used for the manufacture of goods made (received) from foreign goods placed under the free warehouse customs procedure, 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 paragraphs one and two 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 that are in effect on the day of registration by the customs authority of the declaration for goods , filed for placing goods under the customs procedure of a free warehouse, and in relation to goods, the release of which, when placed under the customs procedure of a free warehouse, was 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 filing a declaration for goods.
  6. If the circumstances specified in paragraph 4 of this Article occurred in relation to goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, and in such goods in accordance with Article 214 of this Code, foreign goods placed under customs procedure of a free warehouse, import customs duties, taxes, special, anti-dumping, countervailing duties are payable as if such goods made (received) from foreign goods placed under the customs procedure of a free warehouse were placed under the customs procedure for release for domestic consumption without application of tariff preferences and benefits for 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 4 of this article in relation to goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse. 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 4 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.
  7. On the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 5 of this article, interest is payable, as if in respect of the indicated amounts a deferral of payment was granted from the date of placing the goods under the customs procedure free warehouse 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.
  8. In case of completion of the customs procedure of a free warehouse, or export from the customs territory of the Union of goods specified in paragraph four of subparagraph 2 of paragraph 4 of Article 215 of this Code, placed under the customs procedure for export, or placement of goods under the customs procedure in accordance with paragraph 7 of Article 129 of this Code 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 217. Features of the calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties when placing goods placed under the customs procedure of a free warehouse, and goods made (received) from foreign goods placed under the customs procedure of a free warehouse, under separate customs procedures

  1. When placing foreign goods placed under the customs procedure of a free warehouse and not subjected to operations on the processing of goods placed under the customs procedure of a free warehouse on the territory of a free warehouse, under the customs procedure for release for domestic consumption for calculating 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 a declaration for goods filed for placing goods under the customs procedure of a free warehouse, and in relation to goods, the release of which, when they are placed under the customs procedure of a free the warehouse 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 for the goods, with the exception of the case specified in paragraph two of this clause.
    When placing under the customs procedure for the release for domestic consumption of equipment placed under the customs procedure of a free warehouse, put into operation and used by the owner of a free warehouse for performing the operations provided for in paragraph 1 of Article 213 of this Code, for calculating 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 equipment 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 manufactured (received) from foreign goods placed under the customs procedure of a free warehouse:
    1. subject to the identification in the specified goods of foreign goods placed under the customs procedure of a free warehouse, carried out in accordance with Article 214 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 a free warehouse and used in the manufacture of goods, manufactured (received) from foreign goods placed under the customs procedure of a free warehouse. 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 force on the day of registration by the customs authority of a declaration for goods filed for placing goods under the customs procedure of a free warehouse. , and in relation to goods, the release of which, when placed under the customs procedure of a free warehouse, 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 warehouse, identification of foreign goods placed under the customs procedure of a free warehouse in goods made (received) from foreign goods placed under the customs procedure of a free warehouse, carried out in accordance with Article 214 of this Code, import customs duties, taxes are calculated in respect of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse. 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, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code. In this case, the basis for calculating import customs duties at the ad valorem rate is the estimated value of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, the procedure for determining which is established by the Commission.
  3. Upon completion of the customs procedure of a free warehouse by placing goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, under customs procedures in accordance with paragraph 10 of Article 215 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 warehouse. At the same time, to calculate 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, 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 218. Determination of the status of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse

  1. If goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse 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 warehouse 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 a free warehouse 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 warehouse 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 warehouse are not recognized as goods of the Union if only those operations have been performed with respect 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 warehouse, if in relation to goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, a 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 warehouse, goods of the 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 warehouse, 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 a free warehouse are 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 warehouse 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 placed under the customs procedure of a free warehouse.
  6. The status of goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse 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 warehouse, 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 procedure a free warehouse, 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 warehouse, as not being 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 a free warehouse, such goods, upon completion of the customs procedure of a free warehouse in order to export them from the customs territory of the Union, shall be considered as goods of the Union. and for other purposes - as foreign goods.