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Destruction customs procedure

Article 248. Content and application of the customs procedure for destruction

  1. Customs procedure destruction - a customs procedure applied to foreign goods, according to which such goods are destroyed without payment of import customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions for placing goods under such a customs procedure.
    Destruction of goods means bringing goods to a state in which they are partially or completely destroyed or lose their consumer and (or) other properties and cannot be restored to their original state in an economically beneficial way.
  2. The customs destruction procedure does not apply to the following goods:
    1. cultural, archaeological, historical values;
    2. animals and plants belonging to species protected in accordance with the legislation of the Member States and (or) international treaties, their parts and derivatives, except for cases when they are required destruction in order to suppress epidemics, epizootics and the spread of quarantine objects;
    3. goods accepted by the customs authorities as a subject of pledge prior to the termination of the pledge relationship;
    4. seized goods or goods that have been seized, including those that are material evidence, in accordance with the laws of the Member States.
  3. The Commission has the right to determine a list of goods other than those provided for in paragraph 2 of this article, in respect of which the customs procedure for destruction is not applied.
  4. The customs procedure for destruction shall not apply if the destruction of the goods:
    1. may harm the environment or pose a threat to human life and health;
    2. is produced by consuming goods in accordance with their usual purpose;
    3. may incur costs for the governments of member states.

Article 249. Conditions for placing goods under the customs procedure for destruction

The conditions for placing goods under the customs procedure for destruction are:

  • availability of a conclusion issued in accordance with the legislation of the member states of the authorized state body of the member state on the possibility of destruction of goods, which indicates the method and place of their destruction;
  • observance of prohibitions and restrictions in accordance with article 7 of this Code.

Article 250. Peculiarities of application of the customs procedure for destruction

  1. The destruction of goods placed under the customs procedure for destruction is carried out within the time limits established by the customs authority based on the time required for the actual destruction of these goods, the method and place of their destruction, as well as taking into account the timeframes specified in the conclusion of the authorized state body of the Member State on the possibility destruction of goods, if there are such terms in it.
  2. Destruction of goods is carried out at the expense of the declarant of goods placed under the customs procedure for destruction, in the manner prescribed by the legislation of the Member States.
  3. Wastes generated as a result of the destruction of goods, with the exception of the waste specified in paragraph 5 of this article, acquire the status of foreign goods.
  4. Waste generated as a result of the destruction of goods shall be placed under the customs procedures applicable to foreign goods under the conditions provided for by this Code, except for cases when the generated waste is unsuitable for their further commercial use or, in accordance with the legislation of the Member States, is subject to burial. , neutralization, disposal or destruction in any other way.
    Wastes generated as a result of destruction, when placed under the customs procedure chosen by the declarant, are considered as imported into the customs territory of the Union in this state.
  5. Wastes generated as a result of destruction, which are not subject to placement under customs procedures, acquire the status of goods of the Union and are considered not under customs control from the date of recognition, in accordance with the legislation of the Member States, of the resulting waste unsuitable for their further commercial use or from the date of submission of documents to the customs authority , confirming the fact of burial, neutralization, utilization or destruction of the generated waste in another way, or the fact of their transfer for such operations.