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Customs procedure of a customs warehouse

Article 155. Content and application of the customs procedure of a customs warehouse

  1. Customs procedure customs warehouse - a customs procedure applied to foreign goods, according to which such goods are stored in a customs warehouse without payment of import 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 with such a customs procedure.
  2. Goods placed under the customs procedure of a customs warehouse retain the status of foreign goods.
  3. It is allowed to use the customs procedure of a customs warehouse to suspend the following:
    1. the customs procedure for temporary import (admission) by placing goods under the customs procedure of the customs warehouse of goods previously placed under the customs procedure for temporary import (admission);
    2. the customs procedure for processing in the customs territory by placing under the customs procedure of the customs warehouse goods placed under the customs procedure for processing in the customs territory, and (or) products of processing of goods previously placed under the customs procedure for processing in the customs territory;
    3. the customs procedure for processing for domestic consumption by placing under the customs procedure of a customs warehouse goods placed under the customs procedure for processing for domestic consumption and (or) products of processing of goods previously placed under the customs procedure for processing for domestic consumption.
    4. It is allowed to apply the customs procedure of a customs warehouse in relation to goods that, due to their large dimensions or special conditions of loading, unloading and (or) storage, cannot be placed in the customs warehouse.
      The storage of such goods can be carried out in places that are not customs warehouses, subject to the permission of the customs authority for storage in such places, issued in accordance with the legislation of the Member States on customs regulation.
    5. The Commission has the right to determine the list of goods in respect of which the customs procedure of the customs warehouse is not applied. (see Decision of the Board of the Eurasian Economic Commission No. 203 dated 11.12.2018)

Article 156. Conditions for placing goods under the customs procedure of a customs warehouse and their use in accordance with such customs procedure

  1. The conditions for placing goods under the customs procedure of a customs warehouse are:
    1. the shelf life and (or) sale of goods on the day of their customs declaration in accordance with the customs procedure of the customs warehouse is more than 180 calendar days;
    2. observance of prohibitions and restrictions in accordance with article 7 of this Code.
  2. The conditions for the use of goods in accordance with the customs procedure of the customs warehouse are:
    1. placement and location of goods in the customs warehouse, and the goods specified in paragraph 4 of Article 155 of this Code - in the places specified in the permission of the customs authority to store goods in a place that is not a customs warehouse;
    2. observance of the validity period of the customs procedure of the customs warehouse;
    3. compliance with the provisions of Article 158 of this Code when performing operations with goods placed under the customs procedure of a customs warehouse.

Article 157. Duration of the customs procedure of a customs warehouse

  1. The period of validity of the customs procedure of a customs warehouse may not exceed 3 years from the date of placing the goods under such a customs procedure, except for the cases provided for in paragraphs 3 and 4 of this article.
  2. In case of repeated application of the customs procedure of a customs warehouse in relation to foreign goods located in the customs territory of the Union, including when different persons act as declarant of these goods, the total period of validity of the customs procedure of a customs warehouse cannot exceed the period provided for in paragraph 1 of this article.
  3. Goods placed under the customs procedure of a customs warehouse, before the expiration of the period provided for in paragraph 1 of this article, must be placed under the customs procedures provided for by this Code, or released as supplies in accordance with Chapter 39 of this Code.
    Goods with a limited shelf life and (or) sale must be placed under another customs procedure no later than 180 calendar days before the expiration date and (or) sale.
  4. In the event of termination of the functioning of a customs warehouse, goods placed under the customs procedure of a customs warehouse and located in such a customs warehouse, no later than 60 calendar days from the day following the day of termination of the functioning of this customs warehouse, must be placed in another customs warehouse or placed under customs procedures provided by this Code, or released as supplies in accordance with Chapter 39 of this Code.

Article 158. Actions performed on the goods placed under the customs procedure of customs warehouse

  1. Persons with powers in relation to goods, or their representatives have the right to perform with goods placed under the customs procedure of a customs warehouse, the usual operations necessary to ensure their safety, including inspecting and measuring goods, moving them within the customs warehouse, and in relation to goods specified in paragraph 4 of Article 155 of this Code - within the storage place of such goods, provided that these operations do not entail a change in the condition of the goods, violation of their packaging and (or) means of identification.
  2. With the permission of the customs authority, goods placed under the customs procedure of the customs warehouse can be performed with simple assembly operations, as well as operations for:
    1. selection of samples and (or) samples of goods;
    2. preparation of goods for sale and transportation (transportation), including splitting of a batch, formation of shipments, sorting, packaging, repackaging, labeling, operations to improve the presentation;
    3. maintenance - in relation to goods, during the storage period of which such operations are required.
  3. Operations performed with goods placed under the customs procedure of a customs warehouse should not change the characteristics of these goods associated with a change in the code in accordance with the Commodity Nomenclature of Foreign Economic Activity.
  4. It is not allowed to use goods placed under the customs procedure of a customs warehouse, according to their functional purpose.
  5. With respect to all or part of the goods placed under the customs procedure of the customs warehouse, transactions may be made that provide for the transfer of the rights of possession, use and (or) disposal of these goods.

Article 159. Storage of goods in a customs warehouse

  1. The goods must be placed in a customs warehouse or in the places specified in the permission of the customs authority for storing goods in a place that is not a customs warehouse within 5 working days from the day following the day of their placement under the customs procedure of the customs warehouse.
  2. Goods that may harm other goods or require special storage conditions must be placed in customs warehouses equipped in accordance with the storage conditions for such goods.

Article 160. Goods that have become unusable, spoiled or damaged during the period of their storage in a customs warehouse

Goods that have become unusable, damaged or damaged as a result of an accident or force majeure during the period of their storage in a customs warehouse, when they are placed under the customs procedure chosen by the declarant, are considered as imported into the customs territory of the Union in an unusable, damaged or damaged condition.

Article 161. Completion and termination of the customs procedure of the customs warehouse

  1. Before the expiration of the customs procedure of the customs warehouse, provided for in Article 157 of this Code, this customs procedure ends:
    1. placing goods under customs procedures applicable to foreign goods on the conditions provided for by this Code, with the exception of the customs procedure for customs transit, unless otherwise provided by this paragraph;
    2. the resumption of the customs procedure for processing in the customs territory, the action of which was suspended in accordance with paragraph 3 of Article 173 of this Code;
    3. the resumption of the customs procedure for processing for domestic consumption, the operation of which was suspended in accordance with paragraph 3 of Article 197 of this Code;
    4. the resumption of the customs procedure for temporary importation (admission), the operation of which was suspended in accordance with paragraph 3 of Article 224 of this Code;
    5. placing goods under the customs procedure of customs transit, if such goods are placed under this customs procedure for transportation from the territory of the Member State, the customs authority of which made release of goods when they are placed under the customs procedure of a customs warehouse, on the territory of another member state;
    6. release of goods as supplies in accordance with Chapter 39 of this Code;
    7. recognition by customs authorities in accordance with the legislation of the Member States on customs regulation of the fact of destruction and (or) irrecoverable loss of goods due to an accident or force majeure or the fact of irrevocable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage ;
    8. the occurrence of circumstances determined by the Commission and (or) the legislation of the Member States on customs regulation, prior to which the goods are under customs control.
  2. Goods placed under the customs procedure of a bonded warehouse can be placed under customs procedures in one or more batches.
  3. Goods placed under the customs procedure of the customs warehouse in an unassembled or disassembled form, including incomplete or incomplete form, may be placed under other customs procedures to complete the customs procedure of the customs warehouse with the declaration of the product code in accordance with the Commodity nomenclature of foreign economic activity corresponding to the code goods in complete or complete form, when, in accordance with the Commodity Nomenclature for Foreign Economic Activity, it is possible to apply the Notes to Section XVI of the Commodity Nomenclature for Foreign Economic Activity and (or) the rules for interpreting the Commodity Nomenclature for Foreign Economic Activity 2 (a), subject to the following conditions:
    1. the declarant of goods placed under the customs procedure of a customs warehouse and goods placed under customs procedures to complete the customs procedure of a customs warehouse is the same person;
    2. goods were moved across the customs border of the Union within the framework of one transaction;
    3. submission of a decision on the classification of goods transported across the customs border of the Union in an unassembled or disassembled form, including incomplete or incomplete form, in cases determined by the Commission;
    4. other conditions determined by the Commission are met.
  4. After the completion of the customs procedure of the customs warehouse, the goods are subject to export from the customs warehouse no later than 5 working days from the day following the day of the occurrence of the circumstances provided for in subparagraphs 1 - 6 and 8 of paragraph 1 of this article.
  5. If the customs procedure of the customs warehouse is not completed in accordance with paragraph 1 of this article, the customs procedure of the customs warehouse shall be terminated upon the expiration of the periods specified in paragraphs 1 and 2 of Article 157 of this Code, and such goods are detained by the customs authorities in accordance with Chapter 51 of this Code.
  6. If the actions specified in paragraph two of clause 3 and clause 4 of Article 157 of this Code have not been performed within the time periods specified in them, the customs procedure of the customs warehouse upon the expiration of these periods is terminated, and the goods are detained by customs authorities in accordance with Chapter 51 of this Code ...

Article 162. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse, the deadline for their payment and calculation

  1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to goods placed (placed) under the customs procedure of a customs warehouse arises:
    1. from the declarant - from the moment of registration by the customs authority of the goods declaration;
    2. from the owner of the customs warehouse - from the moment the goods are placed at the customs warehouse.
  2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to goods placed (placed) under the customs procedure of a customs warehouse is terminated by the declarant upon the occurrence of the following circumstances:
    1. placement of goods in a customs warehouse;
    2. completion of the customs procedure of the customs warehouse in accordance with Article 161 of this Code, if the storage of goods was carried out not in the customs warehouse, including the completion of the customs procedure of the customs warehouse after the occurrence of the circumstances specified in subparagraph 1 of paragraph 6 of this article.
    3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to goods placed (placed) under the customs procedure of a customs warehouse is terminated by the owner of the customs warehouse upon completion of the customs procedure of the customs warehouse in accordance with Article 161 of this Code, in including upon completion of the customs procedure of the customs warehouse after the occurrence of the circumstances specified in subparagraph 2 of paragraph 6 of this article.
    4. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to goods placed (placed) under the customs procedure of a customs warehouse is terminated for the persons specified in paragraphs 2 and 3 of this article, upon the occurrence of the following circumstances:
      1. placement of goods in respect of which the customs procedure of a customs warehouse has been terminated under customs procedures in accordance with paragraph 7 of Article 129 of this Code;
      2. 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 7 of this article;
      3. recognition by the customs authority in accordance with the legislation of the Member States on customs regulation of the fact of destruction and (or) irrecoverable loss of foreign goods due to an accident or force majeure or the fact of irrevocable loss of these goods as a result of natural loss under normal conditions of carriage (transportation) and (or) storage, with the exception of cases when, prior to such destruction or irrecoverable loss in accordance with this Code in respect of these foreign goods, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come;
      4. refusal to release goods in accordance with the customs procedure of a customs 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;
      5. 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;
      6. confiscation or conversion of goods into the ownership (income) of a member state in accordance with the legislation of that member state;
      7. detention by the customs authority of goods in accordance with Chapter 51 of this Code;
      8. 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 relation to goods placed under the customs procedure of a customs warehouse is subject to fulfillment upon the occurrence of the circumstances specified in paragraph 6 of this article.
    6. In the event of the following circumstances, the due date for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is:
      1. at the declarant:
        • in case of loss of goods before placing them in a customs warehouse, with the exception of destruction and (or) irrecoverable loss 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 such loss , and if this day is not set, - the day of placing the goods under the customs procedure of the customs warehouse;
        • in case of loss or transfer of goods to another person before the completion of the customs procedure of the customs warehouse, if the storage of goods was carried out not in the customs 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 transportation (transportation) and (or) storage, - the day of such loss or transfer, and if this day is not set, - the day of placing the goods under the customs procedure of the customs warehouse;
        • in the case of the export of goods outside the storage place, if the storage of goods was not carried out in a customs warehouse in accordance with paragraph 4 of Article 155 of this Code, - the day of such export, and if this day is not set, - the day of placing the goods under the customs procedure of the customs warehouse;
      2. at the owner of the customs warehouse:
        • in case of loss of goods, with the exception of destruction and (or) irrecoverable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal storage conditions, - the day of loss of goods, and if this day is not set, - the day of placement of goods at the customs warehouse;
        • in the case of the release of goods from the customs warehouse without submitting documents confirming the completion of the customs procedure of the customs warehouse - the day of issue of the goods, and if this day is not set, - the day of placing the goods at the customs warehouse.
    7. Upon the occurrence of the circumstances specified in paragraph 6 of this article, import customs duties, taxes, special, anti-dumping, countervailing duties are payable as if the goods placed under the customs procedure of a customs warehouse 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.
      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 a customs warehouse.
      If the customs authority does not have the exact information necessary to determine the customs value of goods, customs value goods is determined on the basis of the information available to the customs authority.
    8. When establishing subsequently the exact information necessary to determine the customs value of goods, the customs value of goods is determined on the basis of such precise information, and the overpaid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded (offset) or collection of unpaid amounts in accordance with chapters 10 and 11 and articles 76 and 77 of this Code.
    9. In case of completion of the customs procedure of a customs warehouse in accordance with Article 161 of this Code, or placement in accordance with paragraph 7 of Article 129 of this Code 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 execution obligations 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 return (offset) in accordance with Chapter 10 and Article 76 of this Code.