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Customs procedure for temporary export

Article 227. Content and application of the customs procedure for temporary export

  1. Customs procedure temporary exportation - a customs procedure applied to Union goods, according to which such goods are exported from the customs territory of the Union for their temporary location and use outside it without paying export customs duties, subject to the conditions for placing goods under this customs procedure and their use in compliance with such customs procedure.
  2. Goods placed under the customs procedure of temporary export and actually exported from the customs territory of the Union (hereinafter in this chapter - temporarily exported goods), lose the status of goods of the Union.
  3. It is allowed to apply the customs procedure for temporary export in relation to those exported from the customs territory of the Union:
    1. goods placed under the customs procedure for temporary export to complete the customs procedure for temporary export in accordance with paragraph 2 of Article 231 of this Code;
    2. Union goods specified in subparagraph 2 of paragraph 5 of Article 303 of this Code.
  4. The customs procedure for temporary exportation does not apply to the following goods:
    1. food products, drinks, including alcoholic beverages, tobacco and tobacco products, raw materials, semi-finished products, consumables and samples, except for the cases of their export from 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.
  5. The Commission has the right to determine the categories of temporarily exported goods in respect of which their replacement by foreign goods is allowed, as well as the cases of such replacement.
  6. It is allowed to apply the customs procedure for temporary export with respect to natural gas transported by pipeline transport in cases established by the legislation of the Member States.

Article 228. Conditions for placing goods under the customs procedure for temporary export and their use in accordance with such customs procedure

  1. The conditions for placing goods under the customs procedure for temporary export are:
    1. the possibility of identifying goods placed under the customs procedure for temporary export, when they are subsequently placed 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 or in cases determined in accordance with paragraph 5 of Article 227 of this Code, replacement of temporarily exported goods is allowed;
    2. observance of prohibitions and restrictions in accordance with article 7 of this Code.
  2. The conditions for the use of goods in accordance with the customs procedure for temporary export are:
    1. observance of the validity period of the customs procedure for temporary export established by the customs authority;
    2. compliance with the restrictions on the use and disposal of temporarily exported goods, established by Article 230 of this Code.

Article 229. Duration of the customs procedure for temporary export

  1. The validity period of the customs procedure for temporary export is not limited, unless otherwise established in accordance with the second paragraph of this paragraph.
    Depending on the purposes of exporting goods from the customs territory of the Union, as well as for goods in respect of which the legislation of a member state establishes the obligation to return them to the territory of this state, the legislation of a member state on customs regulation may determine the duration of the customs procedure for temporary export.
  2. When placing goods under the customs procedure for temporary export, the customs authority, on the basis of the declaration of the declarant, based on the goals and circumstances of the export of goods from the customs territory of the Union, establishes the validity period of this customs procedure.
  3. The period of validity of the customs procedure for temporary export, established by the customs authority, at the request of the person, may be extended before the expiration of this period or not later than 1 month after its expiration. When extending the period of validity of the customs procedure for temporary export 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.
  4. If, in relation to goods, in accordance with paragraph two of paragraph 1 of this article, the legislation of the Member States on customs regulation determines the validity period of the customs procedure for temporary export, established (extended) by the customs authority, the validity period of this customs procedure may not exceed such a period.
  5. In the event that the ownership of temporarily exported goods is transferred to a foreign person for which the legislation of a member state does not establish the obligation to return them to the territory of that state, the period of validity of the customs procedure for temporary export in respect of these goods is not extended, and these goods are subject to placement under the customs procedure export.

Article 230. Restrictions on the use and disposal of temporarily exported goods

  1. Temporarily exported 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.
  2. It is allowed to perform operations with temporarily exported goods necessary to ensure their safety, including repairs, except for overhaul, modernization, maintenance and other operations necessary to maintain goods in good condition, provided that the identification of goods by the customs authority is ensured when they are placed under the customs re-import procedure.

Article 231. Completion and termination of the customs procedure for temporary export

  1. Before the expiration of the customs procedure for temporary export established by the customs authority, the effect of this customs procedure is completed by placing the temporarily exported goods under the customs procedure for re-import, with the exception of the case provided for in subparagraph 2 of paragraph 4 of this article.
  2. Before the expiration of the customs procedure for temporary export established by the customs authority, the operation of this customs procedure may be completed by placing the temporarily exported goods under the customs procedures for export, processing outside the customs territory, temporary export, except for the case provided for in subparagraph 2 of paragraph 4 of this article, and also if, in accordance with the legislation of the Member States, temporarily exported goods are subject to mandatory re-import into the customs territory of the Union.
  3. Temporarily exported goods may be placed under the customs procedures specified in clauses 1 and 2 of this article in one or more batches.
  4. The customs procedure is terminated:
    1. upon the expiration of the validity period of the customs procedure for temporary export established by the customs authority, if the validity of such customs procedure has not been extended;
    2. upon revealing, prior to the completion of the customs procedure, the fact of performing capital repairs, modernization operations in relation to temporarily exported goods in violation of paragraph 2 of Article 230 of this Code.
  5. Goods imported into the customs territory of the Union, in respect of which the effect of the customs procedure for temporary exportation has been terminated on the basis provided for in subparagraph 2 of paragraph 4 of this article, to be located in the customs territory of the Union shall be subject to placement under the customs procedures applicable to foreign goods, with the exception of the customs procedure for re-import , and for export from the customs territory of the Union - to be placed under the customs procedure for export.

Article 232. The emergence and termination of the obligation to pay export customs duties in respect of goods placed (placed) under the customs procedure for temporary export, the term for their payment and calculation

  1. The obligation to pay export customs duties in relation to goods placed under the customs procedure for temporary export arises for the declarant from the moment the customs authority registers the goods declaration.
  2. The obligation to pay export customs duties in respect of goods placed (placed) under the customs procedure for temporary export is terminated by the declarant upon the occurrence of the following circumstances:
    1. completion of the customs procedure for temporary export in accordance with paragraphs 1 and 2 of Article 231 of this Code;
    2. placement of goods, in respect of which the effect of the customs procedure for temporary exportation has been terminated, under customs procedures in accordance with paragraph 7 of Article 129 or paragraph 5 of Article 231 of this Code;
    3. refusal to release goods in accordance with the customs procedure for temporary export - in relation to the obligation to pay export customs duties that arose when registering a declaration for goods;
    4. 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 export customs duties that arose when registering a declaration for goods;
    5. confiscation or conversion of goods into the ownership (income) of a member state in accordance with the legislation of that member state;
    6. detention by the customs authority of goods in accordance with Chapter 51 of this Code;
    7. placement for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during verification of a crime report, during proceedings in a criminal case or an administrative offense case (conducting an administrative proceeding) and in respect of which a decision was made to return them if such goods were not previously released.

3. The obligation to pay export customs duties shall be fulfilled if the temporary export customs procedure is not completed in accordance with paragraphs 1 and 2 of Article 231 of this Code before the expiration of the temporary export customs procedure established by the customs authority.

Upon the occurrence of this circumstance, the date of expiry of the customs procedure for temporary export established by the customs authority shall be deemed to be the deadline for payment of export customs duties.

4. Upon the occurrence of the circumstance specified in paragraph 3 of this article, export customs duties shall be paid as if the goods placed under the customs procedure for temporary export were placed under the customs procedure for export without the application of privileges for payment of export customs duties.

To calculate export customs duties, the rates of export customs 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 export.

5.On the amounts of export customs duties paid (collected) in accordance with paragraph 4 of this article, interest is payable, as if a deferral of payment was granted in respect of these amounts, if this is established by the legislation of the Member State in whose territory the goods were placed under the customs procedure for temporary export. The specified interest is calculated and paid in accordance with the procedure established by the legislation of the member states.

6. In the case of placing goods under customs procedures in accordance with paragraph three of paragraph 7 of Article 129 or paragraph 5 of Article 231 of this Code after the fulfillment of the obligation to pay export customs duties and (or) collect them (in whole or in part), the amounts of export customs duties paid and (or) collected in accordance with this article are subject to return (offset) in accordance with Chapter 10 of this Code.

Article 233. Specifics of calculating and paying export customs duties in relation to temporarily exported goods when they are placed under the customs procedure for export

1. When temporarily exported goods are placed under the customs procedure for export, for the calculation of export customs duties, the rates of export customs duties are applied 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 export, unless another day is established by the legislation of the Member State in accordance with the second paragraph of paragraph 1 of Article 53 of this Code.

If, in order to calculate export customs 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.On the amounts of export customs duties paid (collected) in respect of goods placed (placed) under the customs procedure for export, interest is payable, as if a deferral of payment was granted in relation to the indicated amounts, if this is established by the legislation of the Member State, in the territory of which the goods were placed under the customs procedure for temporary export. The specified interest is calculated and paid in accordance with the procedure established by the legislation of the member states.

Article 234. Specifics of calculating and paying export customs duties when placing goods under the customs procedure for which the customs procedure for temporary export has been terminated

1. When goods are placed under the customs procedure for exporting goods for which the customs procedure for temporary export has been terminated, the rates of export customs duties that were in effect on the day the customs authority registered a declaration for goods filed for placing goods under the customs procedure for temporary export are applied to calculate export customs duties. if another day is not established by the legislation of the member state in accordance with the second paragraph of paragraph 1 of Article 53 of this Code.

If, in order to calculate export customs 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.On the amounts of export customs duties paid (collected) in respect of goods placed (placed) under the customs procedure for export, in respect of which the customs procedure for temporary export has been terminated, interest is payable, as if a deferral of payment was granted in relation to these amounts if it is established by the legislation of the Member State in whose territory the goods were placed under the customs procedure for temporary export. The specified interest is calculated and paid in accordance with the procedure established by the legislation of the member states.