MENU

Customs procedure for temporary import (admission)

Article 219. Content and application of the customs procedure for temporary import (admission)

  1. Customs procedure temporary import (admission) - a customs procedure applied to foreign goods, in accordance with which such goods are temporarily located and used in the customs territory of the Union, subject to the conditions for placing goods under this customs procedure and their use in accordance with such customs procedure, with partial payment of import customs duties, taxes and without paying special, anti-dumping, countervailing duties or without paying import customs duties, taxes and without paying special, anti-dumping, countervailing duties.
  2. Goods placed under the customs procedure for temporary import (admission) (hereinafter in this chapter - temporarily imported goods) retain the status of foreign goods.
  3. Categories of goods, the temporary stay and use of which in the customs territory of the Union in accordance with the customs procedure for temporary import (admission) are allowed without payment of import customs duties and taxes, the conditions for such temporary stay and use, as well as the time limits for such temporary stay and use, are determined by the Commission and (or) international agreements of the Member States with a third party. (see Decision of the Council of the Eurasian Economic Commission No. 109 dated 20.12.2017)
  4. The customs procedure for temporary import (admission) does not apply to the following categories of goods:
    1. food products, drinks, including alcoholic beverages, tobacco and tobacco products, raw materials and semi-finished products, consumable materials and samples, except for the cases of their import into the customs territory of the Union in single copies for advertising and (or) demonstration purposes or as exhibits or industrial designs ;
    2. waste, including industrial waste;
    3. goods prohibited for import into the customs territory of the Union.
  5. It is allowed to apply the customs procedure for temporary import (admission) to suspend the customs procedure for processing in the customs territory by placing under this customs procedure the products of processing of goods previously placed under the customs procedure for processing in the customs territory.

Article 220. Conditions for placing goods under the customs procedure for temporary import (admission) and their use in accordance with such customs procedure

  1. The conditions for placing goods under the customs procedure for temporary import (admission) are:
    1. the possibility of identifying goods placed under the customs procedure for temporary import (admission), with their subsequent placement under the customs procedure in order to complete this customs procedure. Identification goods are not required in cases where, in accordance with international treaties of the member states with a third party, replacement of temporarily imported goods is allowed;
    2. partial payment of import customs duties and taxes in accordance with Article 223 of this Code, except for the case when, in accordance with paragraph 3 of Article 219 of this Code, the temporary presence and use of goods in the customs territory of the Union in accordance with the customs procedure for temporary import (admission) is allowed without payment of import customs duties and taxes;
    3. compliance with the conditions for the temporary location and use of goods in accordance with the customs procedure for temporary import (admission) without payment of customs duties and taxes, if such conditions are determined by the Commission in accordance with paragraph 3 of Article 219 of this Code and (or) are provided for by international treaties of the member states with the third side;
    4. 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 for temporary import (admission) are:
    1. compliance with the validity period of the customs procedure for temporary import (admission) established by the customs authority;
    2. compliance with the restrictions on the possession and use of temporarily imported goods established by Article 222 of this Code;
    3. partial payment of import customs duties and taxes in accordance with Article 223 of this Code, except for the case when, in accordance with paragraph 3 of Article 219 of this Code, the temporary presence and use of goods in the customs territory of the Union in accordance with the customs procedure for temporary import (admission) is allowed without payment of import customs duties and taxes;
    4. compliance with the conditions for the temporary location and use of goods in accordance with the customs procedure for temporary import (admission) without payment of customs duties and taxes determined by the Commission in accordance with paragraph 3 of Article 219 of this Code and (or) provided for by an international agreement of the Member States with a third party.

Article 221. Duration of the customs procedure for temporary import (admission)

  1. The period of validity of the customs procedure for temporary import (admission) cannot exceed 2 years from the date of placing the goods under the customs procedure for temporary import (admission) or the period determined by the Commission in accordance with paragraph 2 of this article.
  2. For certain categories of goods, depending on the purpose of their import into the customs territory of the Union, the Commission has the right to determine a shorter or longer than 2 years, period of validity of the customs procedure for temporary import (admission). (see Decision of the Council of the Eurasian Economic Commission No. 109 dated 20.12.2017)
  3. When placing goods under the customs procedure for temporary import (admission), the customs authority, on the basis of the declaration of the declarant, based on the goals and circumstances of the import of goods into the customs territory of the Union, establishes the validity period of this customs procedure, which, taking into account paragraph 4 of this article, cannot exceed the period provided for in paragraph 1 of this article, or a period determined by the Commission in accordance with paragraph 2 of this article.
  4. The period of validity of the customs procedure for temporary importation (admission) established by the customs authority at the request of the person may be extended before the expiration of this period or no later than 1 month after its expiration within the validity period of this customs procedure provided for in paragraph 1 of this article, or the validity period of this customs procedure determined by the Commission in accordance with paragraph 2 of this article.
    When extending the period of validity of the customs procedure for temporary importation (admission) established by the customs authority, after its expiration, the validity of such customs procedure is resumed from the date of termination of this customs procedure.
  5. With repeated application of the customs procedure for temporary import (admission) in relation to foreign goods located in the customs territory of the Union, including when different persons are the declarant of these goods, the total period of validity of the customs procedure for temporary import (admission) cannot exceed the period provided for in paragraph 1 of this article, or a period determined by the Commission in accordance with paragraph 2 of this article.

Article 222. Restrictions on the possession and use of temporarily imported goods

  1. Temporarily imported goods must remain unchanged, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (transportation) and (or) storage.
    It is allowed to perform operations with temporarily imported goods necessary to ensure their safety, including repairs (except for major repairs, modernization), maintenance and other operations necessary to maintain goods in good condition, provided that the identification of goods by the customs authority is ensured upon completion of the customs procedures for temporary import (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code.
    It is allowed to conduct trials, research, testing, verification, experiments or experiments with temporarily imported goods or their use in the course of testing, research, testing, verification, experiments or experiments.
  2. Temporarily imported goods must be in the actual possession and use of the declarant, except for cases when their transfer into the possession and use of other persons is allowed in accordance with paragraphs 3 and 4 of this article.
  3. It is allowed to transfer by the declarant to the possession and use of other persons without the permission of the customs authority:
    1. temporarily imported reusable (returnable) packaging intended for packaging and protection of goods imported into the customs territory of the Union;
    2. temporarily imported goods for the purpose of their maintenance, repair (except for overhaul, modernization), storage, transportation (transportation);
    3. temporarily imported goods for the purpose of testing, research, testing, verification, experimentation or experimentation;
    4. temporarily imported goods for other purposes in cases determined by the Commission and (or) provided for by international treaties of the member states with a third party.
  4. In other cases than those established by paragraph 3 of this article, the transfer by the declarant of temporarily imported goods into the possession and use of other persons is allowed with the permission of the customs authority or in cases, in the manner and terms that are determined by the Commission, after notification to the customs authority.
  5. In order to obtain permission from the customs authority to transfer temporarily imported goods into the possession and use of other persons declarant these goods shall be submitted to the customs authority in which they were placed under the customs procedure, an application indicating the reason for the transfer of temporarily imported goods to another person and information about this person.
  6. The transfer of temporarily imported goods into the possession and use of other persons does not exempt the declarant of these goods from complying with other conditions for the use of goods in accordance with the customs procedure for temporary importation (admission) established by this chapter, nor does it suspend or extend the period of temporary importation.
  7. Goods determined by the Commission in accordance with paragraph 3 of Article 219 of this Code and (or) provided for by international treaties of the Member States with a third party, in respect of which the customs procedure for temporary import (admission) is applied without paying import customs duties and taxes, are used within the customs the territory of the Union, unless otherwise determined by the Commission.
  8. It is allowed to use temporarily imported goods that are vehicles outside the customs territory of the Union if they are used as vehicles for international transport and the provisions of Chapter 38 of this Code apply to them. When using temporarily imported goods that are means of transport outside the customs territory of the Union, in relation to such goods, it is allowed to perform the operations provided for in paragraphs 1 and 2 of Article 277 of this Code.
    Operations not provided for by paragraphs 1 and 2 of Article 277 of this Code are allowed in accordance with paragraph 4 of Article 277 of this Code.
    The use of temporarily imported goods that are vehicles as means of international transport outside the customs territory of the Union does not terminate or suspend the customs procedure for temporary import (admission).

Article 223. Features of the calculation and payment of import customs duties and taxes when applying the customs procedure for temporary import (admission)

  1. In respect of goods placed (placed) under the customs procedure of temporary import (admission) with partial payment of import customs duties, taxes, import customs duties, taxes are payable for the period from the date of their placement under the customs procedure of temporary importation (admission) to the day of its completion.
  2. In respect of goods placed under the customs procedure of temporary import (admission) without payment of import customs duties and taxes, at the request of the declarant, partial payment of import customs duties and taxes is made for the period from the day specified in the application of the declarant until the day of completion of the customs procedure of temporary import (tolerance). The specified appeal of the declarant is submitted to the customs authority, which made release of goods when they are placed under the customs procedure for temporary import (admission), before the expiration of the deadline established in accordance with paragraph 3 of Article 219 of this Code.
    As an appeal of the declarant, a customs document is used - correction of the goods declaration.
  3. In case of partial payment of import customs duties and taxes for each calendar month (full or incomplete) of the period of time determined in accordance with paragraphs 1 and 2 of this article (hereinafter in this chapter - the period of application of partial payment of import customs duties and taxes), 3 percentage of the customs declaration calculated on the day of registration filed for placing such goods under the customs procedure for temporary import (admission), and in relation to goods released before the submission of the declaration for goods - on the day of registration by the customs authority of the application for the release of goods before filing a declaration for goods, the amount of import customs duties, taxes that would be payable if the goods placed under the customs procedure for temporary import (admission) were placed under the customs procedure for release for domestic consumption.
  4. Upon suspension of the customs procedure for temporary import (admission) in accordance with paragraph 3 of Article 224 of this Code, partial payment of import customs duties and taxes for the period of such suspension is not made. For the purpose of applying this clause, the period of suspension of the customs procedure is determined by the number of full calendar months during which the customs procedure for temporary importation (admission) is suspended.
  5. In case of partial payment of import customs duties and taxes, the amount of import customs duties and taxes shall be paid at the choice of the declarant for the entire period of application of partial payment of import customs duties and taxes (hereinafter in this chapter - a lump sum payment of import customs duties and taxes) or periodically (hereinafter in this chapter - periodic payment of import customs duties and taxes). In case of periodic payment of import customs duties and taxes, such payment is made in the amount payable in accordance with paragraph 3 of this article, not less than 1 calendar month (full or incomplete). The frequency of payment of the amounts of import customs duties and taxes is determined by the declarant in the declaration for goods.
    In case of non-payment or incomplete payment of the amounts of import customs duties, taxes paid periodically, within the time limits established in accordance with paragraph 4 and subparagraphs 2 and 3 of paragraph 7 of Article 225 of this Code, import customs duties, taxes shall be paid at a time for the entire remaining period of application partial payment of import customs duties and taxes.
  6. The total amount of import customs duties, taxes paid and (or) collected during the period of application of partial payment of import customs duties and taxes must not exceed the amount calculated on the day of registration of the customs declaration filed for placing such goods under the customs procedure for temporary import (admission), and in respect of goods, the release of which was made before the submission of the declaration for goods - on the day of registration by the customs authority of the application for the release of goods before the submission of the declaration for goods, the amount of import customs duties, taxes that would be payable if the goods were placed under the customs procedure of release for domestic consumption.
  7. Upon completion or termination of the customs procedure for temporary import (admission) in accordance with paragraphs 1, 2 and 5 of Article 224 of this Code, the amounts of import customs duties, taxes paid and (or) collected during the period of application of partial payment of import customs duties, taxes, refund (offset) are not subject, unless otherwise provided by this Code.

Article 224. Completion, suspension and termination of the customs procedure for temporary import (admission)

  1. Before the expiration of the customs procedure for temporary importation (admission) established by the customs authority, this customs procedure ends:
    1. placing temporarily imported goods under the customs procedure for re-export, including in accordance with paragraph 7 of Article 276 of this Code;
    2. recognition by the customs authorities in accordance with the legislation of the Member States on customs regulation of the fact of destruction and (or) irrevocable loss of temporarily imported 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;
    3. 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. Before the expiration of the customs procedure for temporary importation (admission) established by the customs authority, this customs procedure may be completed:
    1. placing temporarily imported 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. placing temporarily imported goods under the customs procedure of customs transit, if these goods are placed under this customs procedure for transportation (transportation) through the customs territory of the Union from the territory of a member state, the customs authority of which released the goods when they were placed under the customs procedure for temporary import (admission) , to the territory of another member state.
  3. Until the expiration of the customs procedure for temporary import (admission) established by the customs authority, this customs procedure may be suspended if temporarily imported goods are placed under the customs procedure of a customs warehouse, the customs procedure for processing in the customs territory, or, in cases determined by the Commission, under a special customs procedure. procedure.
    When determining the case of suspension of the customs procedure for temporary import (admission) as a result of placing temporarily imported goods under a special customs procedure, the Commission has the right to determine the specifics of calculating and paying import customs duties and taxes, as well as the deadline for payment of import customs duties and taxes in relation to temporarily imported goods.
  4. Temporarily imported goods can be placed under the customs procedure for re-export or under another customs procedure in one or more consignments.
  5. Upon the expiration of the period of validity of the customs procedure for temporary importation (admission) established by the customs authority, the action of the customs procedure is terminated.
  6. Cases, conditions and procedure for the completion of the customs procedure for temporary import (admission) on the territory of a member state other than the member state whose customs authority placed such goods under the customs procedure for temporary import (admission) are determined by the Commission.

Article 225. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to goods placed (placed) under the customs procedure for temporary import (admission), the term for their payment and calculation

  1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to goods placed under the customs procedure for temporary import (admission) arises for the declarant from the moment the customs authority registers the declaration for the goods, and for goods declared for release before submission of a declaration for goods, from a person who submitted an application for the release of goods before filing a declaration for goods - from the moment the customs authority registered an application for the release of goods to the filing of a declaration for goods.
  2. The obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure for temporary import (admission) of goods that are imported to the address of one recipient from one sender under one transport (carriage) document and the total customs value which does not exceed the amount equivalent to 200 euros, and if the Commission determines a different amount of such an amount, the amount of the amount determined by the Commission does not arise at the exchange rate in force on the day of registration of the goods declaration by the customs authority. At the same time, for the purposes of this clause, the customs value does not include the cost of transportation (transportation) of goods imported into the customs territory of the Union to the place of arrival, the cost of loading, unloading or reloading such goods and insurance costs in connection with such transportation (transportation), loading , unloading or reloading such goods.
    The Commission has the right to determine a different amount of the amount than the amount provided for in the second paragraph of this paragraph, within which the obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of temporary import (admission), imported to the address of one recipient from one sender by one transport (carriage) document does not arise.
  3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in relation to goods placed (placed) under the customs procedure for temporary import (admission) is terminated by the declarant upon the occurrence of the following circumstances:
    1. completion of the customs procedure for temporary import (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code before the expiration of the time limit established in accordance with paragraph 3 of Article 219 of this Code, except for the case when the period has come before the expiration of this customs procedure payment of import customs duties, taxes, special, anti-dumping, countervailing duties;
    2. termination of the customs procedure for temporary importation (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code, if in relation to goods placed under the customs procedure of temporary importation (admission), benefits in the payment of import customs duties and taxes are applied, except for the case, when, before the expiration of this customs procedure, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come;
    3. completion of the customs procedure for temporary import (admission) in accordance with paragraphs 1 and 2 of Article 224 of this Code and fulfillment of the obligation to pay import customs duties, taxes and (or) their collection in the amounts payable in accordance with this article;
    4. fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts payable upon the occurrence of the circumstances provided for by subparagraphs 6 - 8 of paragraph 7 and paragraph 13 of this article;
    5. recognition by the customs authority in accordance with the legislation of the Member States on customs regulation of the fact of destruction and (or) 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 until the completion of the customs procedure for temporary import (admission) and fulfillment of the obligation to pay import customs duties, taxes and (or) their collection in the amounts payable in accordance with this article for the period prior to the occurrence of such circumstances;
    6. refusal to release goods in accordance with the customs procedure for temporary import (admission) - in relation to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose when registering a declaration for goods or an application for the release of goods before filing a declaration for goods;
    7. revocation of a declaration for goods in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in relation to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the declaration for goods;
    8. confiscation or conversion of goods into the ownership (income) of a member state in accordance with the legislation of that member state and fulfillment of the obligation to pay import customs duties, taxes and (or) their collection in amounts payable in accordance with this article for the period before the occurrence such circumstances;
    9. detention by the customs authority of goods in accordance with Chapter 51 of this Code and the fulfillment of the obligation to pay import customs duties, taxes and (or) their collection in the amounts payable in accordance with this article for the period prior to such detention;
    10. placement for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the 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 earlier the release of such goods was not made, and the fulfillment of the obligation to pay import customs duties, taxes and (or) their collection in the amounts payable in accordance with this article for the period before the seizure or seizure of such goods in the course of checking a crime report , in the course of proceedings in a criminal case or a case of an administrative offense (conducting an administrative proceeding).
  4. The obligation to pay import customs duties and taxes in respect of goods placed (placed) under the customs procedure of temporary import (admission) with partial payment of import customs duties and taxes is subject to execution (import customs duties, taxes are subject to payment):
    1. upon a lump sum payment of import customs duties, taxes or upon payment of the first part of the amount of import customs duties, taxes upon periodic payment of import customs duties, taxes - before the release of goods in accordance with the customs procedure for temporary import (admission);
    2. upon payment of the second and subsequent parts of the amount of import customs duties and taxes upon periodic payment of import customs duties and taxes - before the beginning of the period for which the next part of the amount of import customs duties and taxes is paid.
  5. In relation to the goods specified in paragraph 4 of this article, import customs duties and taxes are payable in the amounts determined in accordance with article 223 of this Code.
  6. In relation to goods placed under the customs procedure of temporary import (admission), the obligation to pay import customs duties and taxes shall be fulfilled upon the occurrence of the circumstances specified in paragraph 7 of this article.
  7. In the event of the following circumstances, the due date for payment of import customs duties and taxes is considered:
    1. in case of non-observance of the conditions for the temporary location and use of goods established in accordance with paragraph 3 of Article 219 of this Code - the day of placing these goods under the customs procedure for temporary import (admission);
    2. in the event of the expiration of the deadline established in accordance with paragraph 3 of Article 219 of this Code:
      • in the event of a lump sum payment of import customs duties, taxes or in the payment of the first part of the amount of import customs duties, taxes in the event of periodic payment of import customs duties and taxes - the day of expiry of such a deadline;
      • when paying the second and subsequent parts of the amount of import customs duties and taxes; in case of periodic payment of import customs duties and taxes - the day preceding the beginning of the period for which the next part of the amount of import customs duties and taxes is paid;
    3. if the declarant submits an appeal in accordance with paragraph 2 of Article 223 of this Code:
      • in the event of a lump sum payment of import customs duties, taxes or in the payment of the first part of the amount of import customs duties, taxes in the event of periodic payment of import customs duties and taxes - the day preceding the day specified in the declaration of the declarant;
      • when paying the second and subsequent parts of the amount of import customs duties and taxes; in case of periodic payment of import customs duties and taxes - the day preceding the beginning of the period for which the next part of the amount of import customs duties and taxes is paid;
    4. if the declarant refuses to benefit from the payment of import customs duties, taxes associated with restrictions on the use and (or) disposal of these goods, - the day of entering into the declaration for goods submitted for placing goods under the customs procedure for temporary import (admission), changes in parts of the refusal of benefits for the payment of import customs duties and taxes;
    5. in case of committing actions in violation of the goals and conditions of granting benefits for the payment of import customs duties, taxes and (or) restrictions on the use and (or) disposal of these goods in connection with the application of such benefits, except for cases when the commission of such actions entails the occurrence of circumstances provided for in subparagraphs 6 and 7 of this paragraph - the first day of the performance of these actions, and if this day is not set, - the day of placing the specified goods under the customs procedure for temporary import (admission);
    6. in case of transfer of temporarily imported goods before the completion of the customs procedure for temporary import (admission) to other persons without the permission of customs authorities - the day of transfer of goods, and if this day is not set, - the day of placing these goods under the customs procedure of temporary import (admission);
    7. in the event of the loss of temporarily imported goods before the completion of the customs procedure for temporary import (admission), except for 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 loss of goods, and if this day is not set, - the day of placing the specified goods under the customs procedure for temporary import (admission);
    8. if the customs procedure for temporary importation (admission) has not been completed in accordance with paragraphs 1 and 2 of Article 224 of this Code before the expiration of the customs procedure for temporary importation (admission) established by the customs authority - the day of expiry of the customs procedure for temporary admission (admission) established by the customs authority, except for the case when the validity of this customs procedure is extended in accordance with paragraph 4 of Article 221 of this Code.
  8. Upon the occurrence of the circumstances specified in paragraph 7 of this article, import customs duties and taxes shall be paid:
    1. upon the occurrence of the circumstances specified in subparagraph 1 of paragraph 7 of this article - as if in relation to goods placed under the customs procedure for temporary import (admission), partial payment of import customs duties and taxes was applied in accordance with Article 223 of this Code for the period from the date placement of goods under the customs procedure for temporary import (admission) on the day of its completion;
    2. upon the occurrence of the circumstances specified in subparagraph 2 of paragraph 7 of this article - as if in relation to goods placed under the customs procedure for temporary import (admission), partial payment of import customs duties and taxes was applied in accordance with Article 223 of this Code for the period from the date following the day of expiration of the deadline established in accordance with paragraph 3 of Article 219 of this Code, on the day of completion of the customs procedure for temporary import (admission);
    3. upon the occurrence of the circumstances specified in subparagraph 3 of paragraph 7 of this article - in the amount determined in accordance with article 223 of this Code;
    4. upon the occurrence of the circumstances specified in subparagraphs 4 and 5 of paragraph 7 of this article - in the amounts determined in accordance with Article 223 of this Code and not paid in connection with the application of benefits for the payment of import customs duties and taxes for the period from the date of the due date for payment of import customs duties and taxes specified in subparagraphs 4 and 5 of paragraph 7 of this article, on the day of completion of the customs procedure for temporary import (admission);
    5. upon the occurrence of the circumstances specified in subparagraphs 6 - 8 of paragraph 7 of this article - as if the goods placed under the customs procedure for temporary import (admission) were placed under the customs procedure for release for domestic consumption minus the amounts of import customs duties, taxes paid and (or) collected upon partial payment of import customs duties and taxes, unless a different amount is provided for by paragraph 10 of this article. To calculate import customs duties and taxes, the rates of import customs duties and taxes are applied in effect on the day of registration by the customs authority of a declaration for goods filed for placing goods under the customs procedure for temporary import (admission), and for goods released prior to the submission of a declaration for goods - on the day of registration by the customs authority of the application for the release of goods before the submission of the declaration for goods.
  9. From the amounts of import customs duties, taxes paid (levied) in relation to goods in accordance with subparagraph 5 of paragraph 8 of this article, as well as from the amounts of import customs duties, taxes paid in respect of these goods with partial payment of import customs duties and taxes, are subject to payment of interest, as if a deferral (payment by installments) was granted in relation to the indicated amounts from the date of placing the goods under the customs procedure for temporary import (admission) to the day of expiry of the deadlines for payment of import customs duties and taxes established by subparagraphs 6-8 of paragraph 7 of this article. The specified interest is calculated and paid in accordance with Article 60 of this Code.
  10. If, after the onset of the circumstances specified in subparagraphs 6 and 7 of paragraph 7 of this article, the customs procedure for temporary importation (admission) ends in accordance with paragraphs 1 and 2 of Article 224 of this Code, import customs duties and taxes shall be paid as if in relation to goods placed under the customs procedure for temporary import (admission), partial payment of import customs duties and taxes was applied in accordance with Article 223 of this Code for the period from the date of the due date for payment of import customs duties and taxes determined in accordance with subparagraphs 6 and 7 of paragraph 7 of this article, on the day of completion of the customs procedure for temporary import (admission). At the same time, the amounts of import customs duties and taxes paid and (or) collected upon partial payment of import customs duties and taxes for the period before the occurrence of the circumstances specified in subparagraphs 6 and 7 of paragraph 7 of this article are not subject to refund (offset).
  11. If, after the occurrence of the circumstances specified in subparagraphs 6-8 of paragraph 7 of this article, the goods in respect of which the customs procedure for temporary importation (admission) has been terminated are placed for temporary storage in accordance with paragraph 6 of Article 129 of this Code or are placed under the customs procedure in in accordance with paragraph 7 of Article 129 of this Code, import customs duties and taxes shall be paid as if partial payment of import customs duties and taxes was applied in relation to goods placed under the customs procedure of temporary import (admission) in accordance with Article 223 of this Code.
    In this case, import customs duties and taxes are payable for the period from the date of the due date for payment of import customs duties and taxes specified in subparagraphs 6 - 8 of paragraph 7 of this article, until the day such goods are placed for temporary storage or their placement under the customs procedure. At the same time, import customs duties and taxes are subject to payment in amounts not exceeding the amount of import customs duties, taxes that were payable if goods placed under the customs procedure for temporary import (admission) were placed under the customs procedure for release for domestic consumption, and which were calculated on the day of registration by the customs authority of the customs declaration filed for the placement of goods under the customs procedure for temporary import (admission), and in relation to goods released before the submission of the declaration for goods - on the day of registration by the customs authority of the application for the release of goods prior to filing the declaration on the product... At the same time, the amounts of import customs duties and taxes paid and (or) collected in case of partial payment of import customs duties and taxes for the period before the occurrence of the circumstances specified in subparagraphs 6 - 8 of paragraph 7 of this article are not subject to refund (offset).
  12. In respect of goods placed under the customs procedure for temporary import (admission), the obligation to pay special, anti-dumping, countervailing duties shall be fulfilled upon the occurrence of the circumstances specified in paragraph 13 of this article.
  13. In the event of the following circumstances, the deadline for payment of special, anti-dumping, countervailing duties is:
    1. in case of transfer of temporarily imported goods before the completion of the customs procedure for temporary import (admission) to other persons without the permission of customs authorities - the day of transfer of goods, and if this day is not set, - the day of placing these goods under the customs procedure of temporary import (admission);
    2. in case of loss of temporarily imported goods before the completion of the customs procedure for temporary import (admission), 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 loss of goods, and if this day is not set - the day of placement of these goods under the customs procedure for temporary import (admission);
    3. if the customs procedure for temporary importation (admission) has not been completed in accordance with paragraphs 1 and 2 of Article 224 of this Code before the expiration of the customs procedure for temporary importation (admission) established by the customs authority - the day of expiry of the customs procedure for temporary admission (admission) established by the customs authority, except for the case when the validity of this customs procedure is extended in accordance with paragraph 4 of Article 221 of this Code.
  14. Upon the occurrence of the circumstances specified in paragraph 13 of this article, special, anti-dumping, countervailing duties are payable in the amount as if the goods placed under the customs procedure for temporary import (admission) were placed under the customs procedure for release for domestic consumption.
    To calculate special, anti-dumping, countervailing duties, the rates of 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 for temporary import (admission), and for goods released before filing declaration for goods - the day of registration by the customs authority of an application for the release of goods before filing a declaration for goods.
  15. On the amounts of special, anti-dumping, countervailing duties paid (collected) in accordance with paragraph 14 of this article, interest is payable, as if a deferral of their payment was granted in relation to these amounts from the day the goods were placed under the customs procedure for temporary import (admission) by the day of expiry of the deadlines for payment of special, anti-dumping, countervailing duties established by paragraph 13 of this article The specified interest is calculated and paid in accordance with Article 60 of this Code.

Article 226. Specifics of calculating and paying import customs duties, taxes, special, anti-dumping, countervailing duties in relation to temporarily imported goods when they are placed under the customs procedure for release for domestic consumption

  1. When temporarily imported goods are placed under the customs procedure for release for domestic consumption, for the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties are applied, which are in effect on the day of registration by the customs authority of the declaration for goods filed for placing goods under the customs procedure for temporary import (admission).
    If, in order to calculate import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert foreign currency into the currency of a member state, such a conversion is made at the exchange rate in effect on the day specified in the first paragraph of this clause.
  2. When temporarily imported goods are placed under the customs procedure for release for domestic consumption, import customs duties, taxes are payable in the amount of the difference in the amounts of import customs duties, taxes payable when such goods are placed under the customs procedure for release for domestic consumption in accordance with Article 136 of this Code, and import customs duties, taxes paid with partial payment of import customs duties, taxes by the declarant of goods placed under the customs procedure for release for domestic consumption, and (or) collected by the customs authority from this declarant.
  3. From the amounts of import customs duties, taxes paid (collected) in accordance with paragraph 2 of this article, as well as from the amounts of import customs duties, taxes paid (collected) with partial payment of import customs duties, taxes, interest is payable, as if in respect of the indicated amounts, a deferral (installment plan) was provided for their payment from the date of placing the goods under the customs procedure of temporary import (admission) until the day of termination of the obligation to pay import customs duties and taxes. The specified interest is calculated and paid in accordance with Article 60 of this Code.
    Interest is payable on the amounts of special, anti-dumping, countervailing duties paid (collected) in respect of goods placed (placed) under the customs procedure for release for domestic consumption, as if a deferral of their payment was granted in respect of these amounts from the date of placing the goods under customs procedure for temporary import (admission) on the day of termination of the obligation to pay special, anti-dumping, countervailing duties. The specified interest is calculated and paid in accordance with Article 60 of this Code.
    From the amounts of import customs duties and taxes paid before the release of goods in accordance with the customs procedure for temporary import (admission), the interest provided for in the first paragraph of this paragraph shall not be charged or paid.
    If the action of the customs procedure for temporary import (admission) in accordance with paragraph 3 of Article 224 of this Code was suspended, the interest provided for by this paragraph for the period of suspension of the customs procedure shall not be charged or paid.
    With regard to certain categories of temporarily imported goods, the Commission has the right to determine the cases when the interest provided for in the first and second paragraphs of this clause is not calculated and paid.
  4. The provisions of this article shall apply if, upon completion of the customs procedure for temporary import (admission) or after the termination of the customs procedure for temporary import (admission) in accordance with paragraph 5 of Article 224 of this Code, temporarily imported goods are placed under the customs procedure for release for domestic consumption by the declarant temporarily imported goods.
    The provisions of this article shall also apply if the action of the customs procedure for temporary import (admission) was completed by placing temporarily imported goods under the customs procedure of a customs warehouse.