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Customs procedure of customs transit

Article 142. Content and application of the customs procedure of customs transit

  1. Customs procedure customs transit - a customs procedure according to which goods are transported (transported) from the customs authority of departure to the customs authority of destination without paying customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions for placing goods under this customs procedure.
  2. The customs procedure of customs transit is applied:
    1. for the carriage (transportation) through the customs territory of the Union of foreign goods not placed under other customs procedures, as well as goods of the Union:
      • placed under the customs export procedure in cases determined by the Commission;
      • placed under the customs procedure of a free customs zone, transported from one territory FEZ to another territory of the FEZ in the case provided for by paragraph 8 of Article 207 of this Code;
    2. for transportation (transportation) from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of states that are not members of the Union, and (or) by sea of ​​Union goods and foreign goods specified in paragraph 4 of Article 302 of this Code.
  3. The customs procedure of customs transit is applied when transporting (transporting) goods:
    1. from the customs authority at the place of arrival to the customs authority at the place of departure;
    2. from the customs authority at the place of arrival to the inland customs authority;
    3. from the internal customs authority to the customs authority at the place of departure;
    4. from one internal customs authority to another internal customs authority;
    5. between customs authorities through the territories of states that are not members of the Union, and (or) the sea.
  4. Foreign goodsplaced under the customs procedure of customs transit retain the status of foreign goods.
  5. Union goodsplaced under the customs procedure of customs transit retain the status of Union goods, except for the case specified in paragraph 3 of Article 307 of this Code, and cases determined by the Commission in accordance with paragraph 17 of Article 304 of this Code.
  6. For transportation (transportation) through the customs territory of the Union, the following foreign goods are not placed under the customs procedure of customs transit:
    1. goods on board an aircraft that, during the international carriage, made an intermediate, forced or technical landing in the customs territory of the Union without unloading (unloading) these goods;
    2. goods that, after arriving at the customs territory of the Union, did not leave the place of movement of goods across the customs border of the Union and leave the customs territory of the Union;
    3. goods transported along power lines;
    4. other goods in the cases provided for by this Code.
  7. Foreign goods placed under customs procedures for transportation (transportation) through the customs territory of the Union are placed under the customs procedure of customs transit in the cases provided for by this Code and (or) the legislation of the Member States on customs regulation.
  8. In relation to Union goods and foreign goods specified in paragraph 4 of Article 302 of this Code transported from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of states that are not members of the Union, and (or) by sea, the customs procedure of customs transit is applied from taking into account the specifics specified in Chapter 43 of this Code.
  9. In relation to goods for personal use, international postal items, goods transported by pipeline transport, the customs procedure of customs transit shall be applied taking into account the specifics specified in Articles 263, 287 and 294 of this Code.
  10. Features of the application of the customs procedure of customs transit in relation to goods transported through the territory of only one member state may be established by the legislation of that member state on customs regulation.
  11. Features of the application of the customs procedure of customs transit in relation to goods transported across the customs border of the Union in an unassembled or disassembled form, including incomplete or incomplete form, transported across the territories of two or more member states during a certain period by one or more vehicles of international transport are determined by the Commission. (see Decision of the Board of the Eurasian Economic Commission No. 138 dated 07.11.2017)
  12. The specifics of the application of the customs procedure of customs transit in relation to goods transported through the customs territory of the Union by different (two or more) modes of transport are determined by the Commission.

Article 143. Conditions for placing goods under the customs procedure of customs transit

  1. The conditions for placing goods under the customs procedure of customs transit for their transportation (transportation) through the customs territory of the Union are:
    1. ensuring the fulfillment of the obligation to pay import customs duties and taxes in accordance with Article 146 of this Code - in relation to foreign goods;
    2. ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties in accordance with Article 146 of this Code in cases determined by the Commission - in relation to foreign goods;
    3. ensuring the possibility of identifying goods in the ways provided for in Article 341 of this Code;
    4. compliance of the vehicle for international transportation with the requirements specified in Article 364 of this Code, if the goods are transported in the cargo spaces (compartments) of the vehicle, which are imposed with customs seals and seals;
    5. observance of prohibitions and restrictions in accordance with article 7 of this Code.
  2. Conditions for placing Union goods, including Union goods sent by mail, and foreign goods specified in paragraph 4 of Article 302 of this Code under the customs procedure of customs transit for their transportation (transportation) from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of states that are not members of the Union, and (or) by sea are defined by Articles 304-306 of this Code.
  3. The declarant of goods transported through the customs territory of the Union using two or more modes of transport placed under the customs procedure of customs transit may be the persons specified in subparagraph 1 of paragraph 1 of Article 83 of this Code, or member state face, which, in accordance with the legislation of that Member State, has powers in relation to goods transported using two or more modes of transport, and ensures the organization of such carriage of goods.
  4. When goods are placed under the customs procedure of customs transit customs office of departure establishes the period of customs transit in accordance with Article 144 of this Code, determines the place of delivery of goods in accordance with Articles 145, 263 and 304 of this Code, carries out identification of goods, documents for them in accordance with Article 341 of this Code.
    If the carriage of goods, with the exception of the carriage of goods by water or aircraft, is carried out in the cargo compartment (compartment) of a vehicle that meets the requirements specified in Article 364 of this Code, or a part thereof, identification, in addition to other methods of identification provided for in Article 341 of this Code, must be ensured by applying seals to such cargo spaces (compartments) of a vehicle or part thereof, except for the cases provided for by paragraph three of this clause.
    The imposition of seals on cargo spaces (compartments) of a vehicle or its part is not required when transporting live animals, international postal items in postal containers (mail bags, postal containers), as well as when transporting through the territory of states that are not members of the Union, in one cargo space (compartment) of a vehicle or part thereof of goods placed under the customs procedure of customs transit, together with goods that are not placed under the customs procedure of customs transit.

Article 144. Term of customs transit

  1. When placing goods under the customs procedure of customs transit, the customs authority of departure sets the period during which the goods must be delivered from the customs authority of departure to the customs authority of destination (hereinafter referred to as the customs transit period).
  2. With regard to goods transported by rail, the customs transit period is established at the rate of 2 thousand kilometers per 1 month, but not less than 7 calendar days.
    In relation to goods, transportation (transportation) of which is carried out by other modes of transport, the period of customs transit is established in accordance with the usual time of transportation (transportation) of goods based on the mode of transport and the capabilities of the vehicle, the established route of transportation of goods, other conditions of transportation and (or) statements the declarant or carrier, as well as taking into account the requirements of the work and rest regime of the driver of the vehicle in accordance with international treaties of the member states with a third party, but not more than the deadline for customs transit.
  3. The deadline for customs transit cannot exceed the period determined at the rate of 2 thousand kilometers per 1 month, or the period determined by the Commission based on the specifics of the transportation of goods placed under the customs procedure of customs transit.
  4. The period of customs transit established by the customs authority upon a reasoned request from the declarant or carrier may be extended within the period established by paragraph 3 of this article.
    The procedure for performing customs operations related to the extension of the customs transit period is determined by the Commission. (see the Decision of the Board of the Eurasian Economic Commission No. 170 of 13.12.2017)

Article 145. Place of delivery of goods. Changing the place of delivery of goods

  1. When placing goods under the customs procedure of customs transit, the customs authority of departure determines the place where the goods placed under the customs procedure of customs transit should be delivered (hereinafter - the place of delivery of goods).
  2. The place of delivery of goods is determined on the basis of information about the point of destination specified in the transport (shipping) documents, unless otherwise provided by paragraphs 3 - 5 of this article.
    The place of delivery of goods is the customs control zone located in the region of activity of the customs authority of destination. In this case, goods transported from the place of their arrival are delivered to the location of the customs authority, unless otherwise established by this Code and (or) the legislation of the Member States on customs regulation.
    The place of delivery of goods transported by rail is the customs control zone at the destination station, on the access roads of the destination station or on non-public railway tracks adjacent directly to the destination station.
  3. When transporting (transporting) goods within the territory of one member state, the customs authority of departure has the right to establish the place of delivery of goods, regardless of the information specified in the transport (transportation) documents, in cases established by the legislation of that member state on customs regulation.
  4. When transporting (transporting) goods across the territories of two or more Member States, the customs authority of departure has the right to determine the place of delivery of goods, regardless of the information specified in the transport (shipping) documents, in cases stipulated by international treaties within the Union and (or) in other cases determined by the Commission.
  5. When transporting (transporting) goods from one part of the customs territory of the Union to another part of the customs territory of the Union through the territories of states that are not members of the Union, and (or) by sea, the customs authority of departure has the right to determine the place of delivery of goods regardless of the information specified in the transport (transportation ) documents, in the cases provided for by paragraphs 8 and 9 of Article 304 of this Code and (or) in other cases determined by the Commission.
  6. Structures, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator holding certificates of the second or third type, which are the customs control zone, can be designated as the place of delivery of goods transported from the place of their arrival, if in accordance with the transport (shipping) documents, such goods go to the structures, premises (parts of premises) and (or) to open areas (parts of open areas) of such an authorized economic operator.
  7. If, during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, the destination changes in accordance with the legislation of the Member States in the field of transport, the place of delivery of goods may be changed with the permission of the customs authority.
    To obtain permission from the customs authority to change the place of delivery carrier has the right to apply to any customs authority located along its route with an application to change the place of delivery of goods, drawn up in any form. Together with the application for a change in the place of delivery of goods, documents confirming the change in the destination, a transit declaration and other documents for goods are submitted.
    Permission to change the place of delivery of goods is accepted by the customs authority no later than the day following the day of receipt of the application and documents specified in paragraph two of this clause. After the issuance of a permit to change the place of delivery, the effect of the customs procedure of customs transit for goods whose place of delivery has been changed is completed and the goods are subject to placement under the customs procedure of customs transit.
    The procedure for performing customs operations related to obtaining permission from the customs authority to change the place of delivery of goods is determined by the Commission. (see the Decision of the Board of the Eurasian Economic Commission No. 170 of 13.12.2017)
    It is allowed to change the place of delivery of goods without completing the customs procedure of customs transit, if such a place of delivery is located in the same region of the customs authority, where the place of delivery of goods originally established by the customs authority, in the manner prescribed by the legislation of the Member States on customs regulation.

Article 146. Securing the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties during the customs procedure of customs transit

  1. Security for the fulfillment of the obligation to pay customs duties and taxes during the customs procedure of customs transit shall be provided in accordance with Chapter 9 of this Code, taking into account this Article and Articles 271 and 287 of this Code.
    In cases where security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties is a condition for placing goods under the customs procedure of customs transit in accordance with subparagraph 2 of paragraph 1 of Article 143 of this Code, such security is provided in accordance with Article 75 of this Code, taking into account the provisions of this articles.
  2. When placing goods, with the exception of goods for personal use and international mail, under the customs procedure of customs transit, the amount of security for the fulfillment of the obligation to pay customs duties and taxes is determined on the basis of the amounts of customs duties, taxes that would be payable in the Member State, the customs authority which produces release of goodsif, on the date of registration of the transit declaration, the goods were placed under the customs procedure for release for domestic consumption or the customs procedure for export without the application of tariff preferences and benefits for the payment of import customs duties, taxes or benefits for payment of export customs duties, respectively, but not less than the amount of customs duties, taxes that would be payable in other member states, through whose territories the carriage (transportation) of goods will be carried out in accordance with the customs procedure of customs transit, if product was placed in the territories of these member states under the customs procedure for release for domestic consumption or the customs procedure for export without the application of tariff preferences and benefits for the payment of import customs duties, taxes or exemptions for the payment of export customs duties, respectively.
    The amounts of customs duties and taxes specified in the first paragraph of this clause are determined based on the highest value of the rates of customs duties, taxes, the value of goods and (or) their physical characteristics in physical terms (quantity, weight, volume or other characteristics) that may be are determined on the basis of available information, the procedure for using which is established by the legislation of the member states.
  3. The Commission has the right to determine the specifics of determining the amount of security for the fulfillment of the obligation to pay customs duties and taxes and the amount of security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties when placing goods (components of goods) transported across the customs border of the Union in an unassembled or disassembled state under the customs procedure of customs transit. form, including incomplete or incomplete form. (see Decision of the Board of the Eurasian Economic Commission No. 138 dated 07.11.2017)
  4. In respect of goods placed under the customs procedure of customs transit, the enforcement of the obligation to pay customs duties and taxes and the enforcement of the obligation to pay special, anti-dumping, countervailing duties is not provided in the following cases:
    1. the amount of security for the fulfillment of the obligation to pay customs duties and taxes and the amount of security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, if the provision of such security is a condition for placing goods under the customs procedure of customs transit in accordance with subparagraph 2 of paragraph 1 of Article 143 of this Code, in the aggregate does not exceed the amount equivalent to 500 euros at the exchange rate in force on the day of registration of the transit declaration;
    2. the declarant is a customs carrier carrying out the transportation (transportation) of the declared goods, or an authorized economic operator who has a certificate of inclusion in the register of authorized economic operators of the first or third type;
    3. goods are transported by rail, air or transported by pipeline, except for the case when such transportation (transportation) is part of the transportation (transportation) of goods using two or more modes of transport;
    4. foreign goods are transported by water vessels, including vessels of mixed (river - sea) navigation, between the seaports of a Member State and (or) Member States without entering the inland waterways of a Member State and (or) Member States, with the exception of the case when such transportation is part of the transportation of goods using two or more modes of transport;
    5. in cases established by the legislation of a member state, in which goods are placed under the customs procedure of customs transit, if the transportation (transportation) of goods is carried out on the territory of this member state;
    6. in the cases established by paragraph two of subparagraph 1 of paragraph 1 of Article 304 of this Code, as well as in cases determined by the Commission in accordance with paragraph three of subparagraph 1 of paragraph 1 of Article 304 of this Code;
    7. in cases stipulated by international treaties within the Union and (or) international treaties of the member states with a third party;
    8. the customs authority made a decision on the use of customs escort;
    9. goods are intended for official use by diplomatic missions and consular offices located in the customs territory of the Union, about which the customs office of departure for each specific shipment has information from the Ministry of Foreign Affairs of the Member State in which the customs office of departure is located. The specified information is transmitted to the customs authority by the Ministry of Foreign Affairs of the Member State in which the customs authority of departure is located, upon receipt:
      • from the Ministry of Foreign Affairs of the Member State that is the receiving state of the diplomatic mission or consular post that is the recipient of the goods;
      • or from a diplomatic mission or consular post located on the territory of the Member State in which the customs office of departure is located and which is the diplomatic mission or consular post of the state whose diplomatic mission or consular post is the recipient of the goods;
    10. goods are intended for official use by representative offices of states at international organizations, international organizations or their representative offices, other organizations or their representative offices located in the customs territory of the Union, about which the customs authority of departure for each specific transportation has information from the Ministry of Foreign Affairs of the Member State, in which the customs office of departure is located. The specified information is transmitted to the customs authority by the Ministry of Foreign Affairs of the Member State where the customs office of departure is located, upon receipt from the Ministry of Foreign Affairs of the Member State that is the host state of the representations of states to international organizations, international organizations or their representations, other organizations or their representative offices that are recipients of goods;
    11. goods are intended for personal use, including goods for initial establishment, employees of diplomatic missions, employees of consular posts, personnel (employees, officials) of representations of states to international organizations, international organizations or their representations, other organizations or their representations located in the customs territory of the Union , as well as their family members, about which the customs office of departure for each specific shipment has information from the Ministry of Foreign Affairs of the Member State in which the customs office of departure is located. This information is transmitted to the customs authority by the Ministry of Foreign Affairs of the Member State in which the customs office of departure is located, upon receipt from the Ministry of Foreign Affairs of the Member State that is the host state of the diplomatic mission, consular office, missions of states to international organizations, international organizations or their representations, other organizations or their representations, employees, employees, personnel (employees, officials) of which are recipients of goods, or from a diplomatic mission or consular post located on the territory of the Member State in which the customs authority of departure is located, which is a diplomatic mission or the consular post of the state, employees, employees of the diplomatic mission or consular post of which are the recipients of the goods;
    12. goods are intended for use in cultural, scientific research, sports competitions or preparation for them, elimination of the consequences of natural disasters, accidents, catastrophes, ensuring the defense capability and state (national) security of the member states, re-equipping their armed forces, protecting the state borders of states - members, use by the state bodies of the Member States, as evidenced by the relevant state body of the Member State concerned, requesting the release of such goods without providing security for the fulfillment of the obligation to pay customs duties and taxes and (or) without providing security for the fulfillment of the obligation to pay special , anti-dumping, countervailing duties, submitted by the customs authority of the Member State, on the territory of which there is customs office of destination, to the customs authority of the Member State designated by the Commission, on the territory of which the customs authority of departure is located;
    13. in respect of goods transported by road, carried out Customs declaration with the peculiarities determined by Article 114 of this Code, for the purpose of placing them under the customs procedure for release for domestic consumption and in respect of such goods, customs duties have been paid, taxes, special, anti-dumping, countervailing duties, if the carriage in accordance with the customs procedure of customs transit will be carried out only through the territory of the Member State in which the declaration for goods is submitted, and by the declarant of goods placed under the customs procedure of customs transit, and the declarant of goods, placed under the customs procedure for release for domestic consumption is the same person.
  5. If in relation to goods placed under the customs procedure of customs transit, a certain amount of security for the fulfillment of the obligation to pay customs duties and taxes and the amount of security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, if the provision of such security is a condition for placing goods under the customs procedure customs transit in accordance with subparagraph 2 of paragraph 1 of Article 143 of this Code, in aggregate, exceed the amount specified in the documents specified in Article 147 of this Code by no more than an amount equivalent to 500 euros at the exchange rate in force on the day of registration of the transit declaration, the provision of additional security for the fulfillment of the obligation to pay customs duties, taxes and (or) security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties is not required.
  6. Security for the fulfillment of the obligation to pay customs duties and taxes is provided in respect of goods transported under one transit declaration. General security for the fulfillment of the obligation to pay customs duties and taxes may be provided in relation to goods transported under several transit declarations.
  7. Security for the fulfillment of the obligation to pay customs duties and taxes in relation to goods transported under one transit declaration may be provided to the customs authority of departure or the customs authority of destination.
    General security for the fulfillment of the obligation to pay customs duties and taxes may be provided to the customs authority of departure, the customs authority of destination or other customs authority of the Member State on the territory of which the customs authority of departure or the customs authority of destination is located and determined by the legislation of such Member State on customs regulation.
  8. Features of the application of general security for the fulfillment of the obligation to pay customs duties and taxes in cases where the placement of goods under the customs procedure of customs transit will be carried out by the customs authority of one member state, and the general security for the fulfillment of the obligation to pay customs duties and taxes is provided to the customs authority of another member state , are determined by an international treaty within the Union.
    Features of the application of general security for the fulfillment of the obligation to pay customs duties and taxes in cases where the placement of goods under the customs procedure of customs transit will be carried out by the customs authority of a member state, the customs authority of which has been provided with general security for the fulfillment of the obligation to pay customs duties and taxes, are established by the legislation of this state - member.

Article 147. Features of confirmation of the provision of security for the fulfillment of the obligation to pay customs duties and taxes during customs transit

  1. If the placement of goods under the customs procedure of customs transit will be carried out by the customs authority of one member state, and security for the fulfillment of the obligation to pay customs duties and taxes is provided to the customs authority of another member state in which the customs authority of destination is located, in order to confirm the provision of such security, a certificate is applied ensuring the fulfillment of the obligation to pay customs duties and taxes (hereinafter - the security certificate).
    If the placement of goods under the customs procedure of customs transit will be carried out by the customs authority of the Member State, the customs authority of which has been provided with security for the fulfillment of the obligation to pay customs duties and taxes, it is allowed to use a security certificate or other document confirming the acceptance of the security for the fulfillment of the obligation to pay customs duties and taxes, the form and procedure for the use of which are established by the legislation of this member state.
  2. The security certificate is issued in the form of an electronic document.
    It is allowed to issue a security certificate in the form of a paper document when securing the fulfillment of the obligation to pay customs duties and taxes in relation to goods for personal use, as well as if the customs authority does not have the opportunity to provide the security certificate in the form of an electronic document due to a malfunction information systems used by customs authorities caused by technical failures, disruptions in the operation of communication facilities (telecommunication networks and the Internet), power outages.
  3. The security certificate is drawn up in the amount determined by the person who provided security for the fulfillment of the obligation to pay customs duties and taxes, within the amount of the provided security for the fulfillment of the obligation to pay customs duties and taxes. An international treaty within the Union, provided for in paragraph 8 of Article 146 of this Code, may determine the cases and conditions when, with general security for the fulfillment of the obligation to pay customs duties and taxes, a security certificate (security certificates) is drawn up (issued) in an amount exceeding the amount of the provided security fulfillment of the obligation to pay customs duties and taxes.
  4. The provision of security for the fulfillment of the obligation to pay customs duties and taxes in relation to goods transported under one transit declaration is confirmed by one or more security certificates.
    In case of general security for the fulfillment of the obligation to pay customs duties and taxes, one certificate of security can be confirmed to ensure the fulfillment of the obligation to pay customs duties and taxes in relation to goods transported under several transit declarations.
  5. The form of the security certificate, the structure and format of such a security certificate in the form of an electronic document, the procedure for filling them out and making amendments (additions) to the security certificate, the procedure for determining its validity period, the procedure for using the security certificate, including the procedure for its submission to the customs authority, registration , refusal of registration, cancellation of registration, termination of validity (redemption), as well as grounds for refusal of registration, cancellation of registration, termination of validity (cancellation) of the security certificate are determined by the Commission. (see Decision of the Board of the Eurasian Economic Commission No. 199 dated November 19.11.2019, 01.12.2021 - comes into force on December 3, 14.01.2020) (see Decision of the Board of the Eurasian Economic Commission No. 01.12.2021 dated January XNUMX, XNUMX - comes into force on December XNUMX, XNUMX)
  6. For the customs authority of departure, confirmation of the provision of security for the fulfillment of the obligation to pay customs duties and taxes are:
    1. a security certificate, issued in the form of an electronic document, registered by the customs authority and received by the customs authority of departure using the information systems of the customs authorities;
    2. a security certificate drawn up in the form of a paper document and registered by the customs authority, and information about such a security certificate and from such a security certificate received by the customs authority of departure using the information systems of the customs authorities.
  7. An international treaty within the Union, provided for in paragraph 8 of Article 146 of this Code, may determine the specifics of confirming the provision of general security for the fulfillment of the obligation to pay customs duties and taxes.
  8. The customs authority of departure does not recognize as confirmation of the provision of security for the fulfillment of the obligation to pay customs duties and taxes, the security certificate, information about which is declared in the transit declaration, in the following cases:
    1. the validity of the security certificate has expired at the time of the submission of the transit declaration;
    2. the information specified in the security certificate issued in the form of an electronic document, or information on the security certificate issued in the form of a paper document and (or) from such a security certificate contained in the information system of the customs authorities do not correspond to the information specified in the transit declaration ;
    3. the customs authority of departure did not receive information about the security certificate and (or) information from it in accordance with paragraph 6 of this article when applying the security certificate issued in the form of a document on paper.
  9. Customs in accordance with Article 368 of this Code, they exchange collateral certificates issued in the form of an electronic document, information on registered collateral certificates issued in the form of a paper document, and information from them, as well as information on collateral certificates, the validity of which has been terminated (about canceled certificates collateral), non-use of the collateral certificate, cancellation of the registration of the collateral certificate, the possibility of termination (redemption) of the collateral certificate.

Article 148. Unloading, reloading (transshipment) and other cargo operations with goods, as well as replacement of vehicles during the carriage (transportation) of goods in accordance with the customs procedure of customs transit through the customs territory of the Union

  1. Unloading, reloading (transshipment), including from a vehicle of one type of transport to a vehicle of another type of transport, and other cargo operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Union, as well as replacement of vehicles carrying such goods are admitted with the permission of the customs authority in the region of activity of which such operations are performed, except for the cases specified in paragraph 2 of this article.
  2. If the operations specified in paragraph 1 of this article in relation to goods and vehicles can be performed without removing the imposed customs seals and seals, or if customs seals and seals are not imposed on the goods, such operations are allowed after the appropriate notification of the customs authority, in the region of activity of which such operations are carried out, in electronic or written form.
  3. The procedure for performing customs operations related to obtaining permission from the customs authority for unloading, reloading (transshipment) and other cargo operations with goods transported in accordance with the customs procedure for customs transit through the customs territory of the Union, as well as for replacing vehicles transporting such goods, or with the notification of the customs authority about the commission of such operations, is determined by the Commission. (see the Decision of the Board of the Eurasian Economic Commission No. 170 of 13.12.2017)
  4. The customs authority has the right to refuse to issue a permit to carry out cargo operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Union, if there is a ban on such operations in transport (shipping) documents, documents confirming compliance with restrictions, or other documents issued by government agencies.
  5. At the request of the person with the permission of the customs authority, cargo operations with goods transported in accordance with the customs procedure of customs transit through the customs territory of the Union may be performed outside the hours of the customs authority.

Article 149. Measures taken in the event of an accident, force majeure or other circumstances arising during the carriage (transportation) of goods in accordance with the customs procedure of customs transit

  1. In the event of an accident, force majeure or other circumstances that prevent the carrier from observing the obligations provided for in Article 150 of this Code, the carrier is obliged to take all measures to ensure the safety of goods and vehicles, immediately inform the nearest customs authority about these circumstances and the location of the goods, as well as transport goods or ensure their transportation (transportation) (if its vehicle is damaged) to the nearest customs authority or another place specified by the customs authority.
    The customs authority that has received a message about these circumstances is obliged to notify the customs authority of departure and the customs authority of destination about the circumstances that have arisen that prevent the carriage (transportation) of goods in accordance with the customs procedure of customs transit.
  2. The procedure for performing customs operations in the event of an accident, force majeure or other circumstances arising during the carriage (transportation) of goods in accordance with the customs procedure of customs transit is determined by the Commission. (see the Decision of the Board of the Eurasian Economic Commission No. 170 of 13.12.2017)
  3. Expenses incurred by the carrier in connection with compliance with the requirements of paragraph 1 of this article are not reimbursed by the customs authorities.

Article 150. Obligations of the carrier during the carriage (transportation) of goods in accordance with the customs procedure of customs transit

  1. When transporting (transporting) goods in accordance with the customs procedure of customs transit, the carrier, regardless of whether he is a declarant of goods placed under such a customs procedure, with the exception of the case specified in paragraph 2 of this article, is obliged:
    1. deliver goods and documents for them within the time period established by the customs authority of departure to the place of delivery of goods, following a certain route of transportation (transportation) of goods, if it is established;
    2. ensure the safety of goods, customs seals and seals or other means of identification, if they were used;
    3. prevent the unloading, reloading (transshipment) and performance of other cargo operations with goods transported (transported) in accordance with the customs procedure of customs transit, as well as the replacement of vehicles carrying such goods, without the permission of the customs authorities, except for the case provided for in paragraph 2 Article 148 of this Code.
  2. In the event that the transportation (transportation) of goods is carried out using two or more types of transport, the duties specified in paragraph 1 of this article are imposed on the declarant of goods placed under the customs procedure of customs transit.
  3. In the event of non-delivery of goods transported by rail, placed under the customs procedure of customs transit, to the place of delivery of goods determined by the customs authority of departure, each rail carrier of the Member States that has accepted these goods for transportation is obliged to provide, at the request of the customs authority, information on these undelivered goods. The corresponding request and information can be transmitted both in writing and using information systems and information technology.

Article 151. Completion and termination of the customs procedure of customs transit

  1. The action of the customs procedure of customs transit ends after the delivery of the goods to the place of delivery of the goods, determined by the customs authority of departure.
  2. At the place of delivery of goods, before the completion of the customs procedure of customs transit, the goods are placed in the customs control zone, including without unloading the goods from the vehicle on which they were delivered.
    Goods are placed in the customs control zone at any time of the day.
  3. To complete the customs procedure of customs transit, the carrier or, if it is provided for by the legislation of the Member States on customs regulation, declarant goods placed under the customs procedure of customs transit must submit a transit declaration to the customs authority of destination, as well as other documents available to him:
    1. in respect of goods transported by road - within 3 hours from the moment of their arrival at the place of delivery of the goods, and in case of arrival of goods outside the working hours of the customs authority - within 3 hours from the moment of the beginning of the work of this customs authority;
    2. in relation to goods transported using water, air or rail transport - during the time established by the technological process (schedule) of the port, airport or railway station during international transportation, or other period established by the legislation of the Member States on customs regulation.
  4. On behalf of the carrier, the actions provided for in paragraph 3 of this article may be performed by persons acting on behalf of such a carrier, if this is allowed in accordance with the legislation of the Member States on customs regulation.
  5. At the request of the customs authority, the carrier is obliged to present the goods.
  6. The customs authority of destination, within 1 hour from the date of submission of the documents specified in paragraph 3 of this article, registers their submission in the manner prescribed by the legislation of the Member States on customs regulation.
  7. The customs authority of destination completes the customs procedure of customs transit as soon as possible, but no later than 4 hours of the working time of the customs authority from the moment of registration of the submission of the documents specified in paragraph 3 of this article, and if the submission of such documents is registered in less than 4 hours before the end of the working hours of the customs authority - within 4 hours from the moment of the beginning of the working hours of this customs authority.
  8. If the customs authority decides to conduct a customs inspection, the deadline for the completion of the customs procedure of customs transit with the written permission of the head (head) of the customs authority of destination, his authorized deputy head (deputy head) of the customs authority of destination or persons replacing them may be extended for a period of time required for customs inspection, but not more than 10 working days from the day following the day of registration of the submission of the documents specified in paragraph 3 of this article, unless the legislation of the Member States establishes a shorter period depending on the type of transport by which transportation (transportation) of goods.
  9. Completion of the customs procedure of customs transit is formalized using the information system of the customs authority by generating an electronic document or by putting appropriate marks on the transit declaration or other documents used as a transit declaration.
  10. The procedure for performing customs operations related to the completion of the customs procedure for customs transit, including depending on the type of transport by which the carriage (transportation) of goods is carried out, is determined by the Commission. (see the Decision of the Board of the Eurasian Economic Commission No. 170 of 13.12.2017)
  11. The legislation of the Member States on customs regulation may determine cases when the action of the customs procedure for customs transit ends with the placement of goods for temporary storage, registration of a customs declaration, release of goods, departure of goods from the customs territory of the Union, as well as the detention of goods by customs authorities in accordance with Chapter 51 of this Code.
    The procedure for performing customs operations related to the completion of the customs procedure of customs transit, including depending on the type of transport by which the transportation (transportation) of goods is carried out, in these cases is established by the legislation of the Member States on customs regulation.
  12. In the case provided for in paragraph 7 of Article 145 of this Code, as well as if the goods are delivered to a customs authority other than the customs authority of destination, the customs procedure for customs transit ends in the manner prescribed by this article.
  13. If the goods are not fully or partially delivered to the place of delivery of the goods and the customs procedure has not been completed in the cases provided for in paragraph 12 of this article, the customs procedure for customs transit shall be terminated.
    The procedure for performing customs operations related to the termination of the customs procedure for customs transit, the time frame in which the customs procedure for customs transit is subject to termination, as well as the procedure for formalizing the termination of the customs procedure for customs transit are determined by the Commission. (see the Decision of the Board of the Eurasian Economic Commission No. 170 of 13.12.2017)
  14. When goods are delivered to the customs control zone created in structures, premises (parts of premises) and (or) in open areas (parts of open areas) of an authorized economic operator holding certificates of the second or third type, the customs procedure of customs transit ends with the features established article 440 of this Code.

Article 152. Customs operationsmade after the delivery of goods to the place of delivery of goods

  1. Unless otherwise provided by the legislation of the Member States on customs regulation, after registration by the customs authority of the destination of filing the documents specified in paragraph 3 of Article 151 of this Code, the persons specified in subparagraphs 1 - 3 of paragraph 1 of Article 83 of this Code are obliged to perform customs operations related to the placement of goods for temporary storage or their customs declaration:
    1. in respect of goods transported by road, no later than 8, the working hours of the customs authority after registration of the submission of documents by the destination customs authority;
    2. in relation to goods transported using ships, aircraft or railway transport - during the time established by the technological process (schedule) of the port, airport or railway station during international transportation, or other period established by the legislation of the Member States on customs regulation.
  2. With respect to goods transported using watercraft, customs operations related to the placement of goods for temporary storage are required to be performed by the persons specified in paragraph six of subparagraph 1 and subparagraph 4 of paragraph 1 of Article 83 of this Code.
  3. In the event that the persons specified in subparagraphs 1 - 3 of paragraph 1 of Article 83 of this Code do not perform the customs operations provided for by paragraph one of paragraph 1 of this article, the carrier is obliged to perform customs operations related to the placement of goods for temporary storage in accordance with Chapter 16 of this Code, no later than 1 business day following the day of registration by the customs authority of the destination of the submission of documents.
    The legislation of the Member States on customs regulation may establish the terms and (or) the procedure for notifying the carrier about the failure by the persons specified in subparagraphs 1 - 3 of paragraph 1 of Article 83 of this Code of customs operations related to the placement of goods for temporary storage or their customs declaration. (see order of the Ministry of Finance of Russia No. 57n dated 16.04.2019)
  4. The provisions of paragraphs 1 - 3 of this article shall not apply if a preliminary customs declaration has been made in relation to the goods.
  5. When performing, in accordance with paragraph 1 of this article, customs operations related to the customs declaration of goods, the persons specified in subparagraphs 1 - 3 of paragraph 1 of Article 83 of this Code are obliged to perform customs operations related to the placement of goods for temporary storage in accordance with Chapter 16 of this Code, within 3 hours from the date of receipt:
    1. permission of the customs authority to revoke the customs declaration in accordance with Article 113 of this Code;
    2. the decision of the customs authority to suspend the period for the release of goods in accordance with Article 124 of this Code;
    3. refusal to release goods in accordance with Article 125 of this Code.
  6. Goods in respect of which the customs operations established by this article have not been performed within the time periods specified in paragraphs 1 and 5 of this article shall be detained by the customs authorities in accordance with Chapter 51 of this Code.
  7. The provisions of this article do not apply:
    1. in respect of the goods of the Union arrived in the customs territory of the Union and foreign goods specified in paragraph 4 of Article 302 of this Code, placed under the customs procedure of customs transit for transportation (transportation) through the territory of a state that is not a member of the Union;
    2. in relation to international postal items;
    3. upon completion of the customs procedure of customs transit at the place of departure for goods exported from the customs territory of the Union;
    4. upon completion of the customs procedure of customs transit in respect of goods delivered to the customs control zone, created in structures, premises (parts of premises) and (or) in open areas (parts of open areas) of an authorized economic operator holding certificates of the second or third type.

Article 153. The emergence and termination of 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 customs transit, during transportation (transportation) through the customs territory of the Union, the deadline for their payment and calculus

  1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to foreign goods placed under the customs procedure of customs transit arises:
    1. from the declarant - from the moment of registration by the customs authority of the transit declaration;
    2. from a railway carrier of a member state that has accepted goods placed under the customs procedure of customs transit for carriage by rail within the territory of one of the member states in the manner prescribed by international treaties in the field of railway transport and acts of the Council on Railway Transport of the member states of the Commonwealth of Independent States, if the transfer of goods is carried out between railway carriers of the Member States, or in the manner prescribed by the legislation of the Member States in the field of transport, if the transfer of goods is carried out between railway carriers of one Member State, from the moment the goods are accepted for transportation in the prescribed manner.
  2. The obligation to pay special, anti-dumping, countervailing duties does not arise when goods for personal use and international mail are placed under the customs procedure for customs transit.
  3. 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 customs transit is terminated by the declarant, as well as by the railway carrier of the Member State specified in subparagraph 2 of paragraph 1 of this article carrying out the carriage (transportation) of goods to the place of delivery of goods, determined by the customs authority of departure, in the event of the following circumstances:
    1. completion of the customs procedure of customs transit in accordance with Article 151 of this Code, except for the case specified in subparagraph 2 of this paragraph;
    2. acceptance of goods by an authorized economic operator in accordance with Article 440 of this Code;
    3. placement of goods, in respect of which the effect of the customs procedure of customs transit has been terminated, for temporary storage in accordance with paragraph 6 of Article 129 of this Code;
    4. placement of goods in respect of which the customs procedure of customs transit has been terminated under customs procedures in accordance with paragraph 7 of Article 129 of this Code;
    5. 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 6 of this article;
    6. 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;
    7. refusal to release goods in accordance with the customs procedure of customs transit - in relation to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of a transit declaration;
    8. revocation of a transit declaration 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 a transit declaration ;
    9. confiscation or conversion of goods into the ownership (income) of a member state in accordance with the legislation of that member state;
    10. detention by the customs authority of goods in accordance with Chapter 51 of this Code;
    11. 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.
  4. 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 customs transit is terminated by the railway carrier of the Member State that transferred the goods placed under the customs procedure of customs transit, transported by by transport, a railway carrier of another member state in the manner prescribed by international treaties in the field of railway transport and acts of the Council on Railway Transport of the Member States of the Commonwealth of Independent States, or a railway carrier of its own member state in the manner established by the legislation of the Member States in the field of transport, when transferring goods in accordance with the established procedure.
  5. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution if the goods are not delivered to the place of delivery of the goods within the customs transit time established by the customs authority and the customs procedure has not been completed in the cases provided for in paragraph 12 of Article 151 of this Of the Code.
    Upon the occurrence of this circumstance, the date of placing the goods under the customs procedure of customs transit is considered the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties.
  6. Upon the occurrence of the circumstance specified in paragraph 5 of this article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if foreign goods placed under the customs procedure of customs transit were placed under the customs procedure for release for domestic consumption without applying tariff preferences and benefits for the payment of import customs duties, taxes, and in relation to goods for personal use - as if goods for personal use were released into free circulation.
    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 the transit declaration.
    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 codes of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity are 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 import customs duties corresponding to the goods included in such a grouping is applied;
    • for calculating taxes, the highest of the rates of value added tax and the highest of the rates of excise taxes (excise tax or excise duty) are applied corresponding to the goods included in such a group, in respect of which the highest of the rates of import customs duties has been established;
    • for calculating 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 eighth paragraph of this clause, is applied.
  7. Special, anti-dumping, countervailing duties are calculated on the basis of the origin of goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary to determine these 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.
    Import customs duties and taxes in relation to international postal items are subject to payment in the amount established by paragraph 7 of Article 287 of this Code.
  8. In the case of placing goods placed under the customs procedure of customs transit for temporary storage in accordance with paragraph 6 of Article 129 of this Code, or placing such goods under customs procedures in accordance with paragraph 7 of Article 129 of this Code, or the detention of 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 return (offset) in accordance with Chapter 10 and Article 76 of this Code.
  9. If the security for the fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 3 of Article 62 of this Code is provided by a person other than the declarant of goods placed under the customs procedure of customs transit, such other person shall be jointly and severally obligated to pay customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.
  10. In the event vehicles international transportation carrying foreign goods placed under the customs procedure of customs transit are accompanied by an organization determined in accordance with the legislation of a member state in accordance with paragraph 3 of Article 343 of this Code, such an organization shall be jointly and severally obligated to pay import customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.
  11. In the event that during the carriage of goods by rail, the declarant of goods placed under the customs procedure of customs transit was not the rail carrier of the Member State who accepted the goods placed under the customs procedure of customs transit for transportation in accordance with the procedure established by international treaties in the field of railway transport and acts Of the Council for Railway Transport of the Member States of the Commonwealth of Independent States or the legislation of the Member States in the field of transport, such a railway carrier is jointly and severally obligated to pay import customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.

Article 154. Responsibility of persons in case of violation of the customs procedure of customs transit

  1. In case of non-delivery of all goods placed under the customs procedure of customs transit, and documents for them to the place of delivery of goods, the persons specified in Article 150 of this Code shall be liable in accordance with the legislation of the Member State, the customs authority of which released the goods in accordance with the customs procedure customs transit.
    In other cases of non-fulfillment of obligations during the carriage (transportation) of goods in accordance with the customs procedure of customs transit, including in case of non-delivery of a part of the goods placed under the customs procedure of customs transit, the persons specified in Article 150 of this Code shall be liable in accordance with the legislation the Member State in whose territory the violation has been detected.
  2. Responsibility for the failure to fulfill the obligations of the carrier when transporting goods by rail in accordance with the customs procedure of customs transit shall be borne by a rail carrier who has accepted goods for carriage through the territory of one of the member states in the manner established by international treaties in the field of rail transport and acts of the Council for Rail Transport of States - members of the Commonwealth of Independent States or the legislation of the member states in the field of transport, if the transfer of goods is carried out between railway carriers of one member state.
    For non-fulfillment of obligations during the carriage of goods by rail in accordance with the customs procedure of customs transit, the railway carrier specified in the first paragraph of this clause shall be liable in accordance with the legislation of the Member State in whose territory the goods are accepted.