New edition of the customs code of the customs union. Customs Code of the Russian Federation
Customs Code of the Russian Federation (TC RF)– a normative legal set of provisions and rules that defines the main economic, organizational and legal aspects of customs affairs and ceased to be valid after the entry into force of the Customs Code of the Customs Union (CU CU) in July 2010.
The Customs Union includes Belarus, Kazakhstan and Russia, on whose territory uniform rules and conditions for transit, customs value and customs procedures are defined.
The Customs Code of the Customs Union defines the main provisions for the movement of goods across the border, customs procedures, types of customs duties, their calculation and payment procedure, the procedure and forms of customs control, duties and powers of customs authorities.
The main task of the Customs Code of the Customs Union is to protect the Russian Federation from the penetration of prohibited goods into the territory of the state, protect domestic producers, and control the application of prohibitions and restrictions in accordance with customs legislation.
The Customs Code of the Customs Union is a mandatory act of legal regulation for any enterprise that decides to enter the international market.
Principles of customs administration
Principles of customs administration in the single customs territory of the Customs Union:
lack of customs control and customs clearance at internal customs borders;
uniform application of customs procedures (regimes) in a single customs territory;
minimizing the costs of foreign trade entities associated with customs clearance and customs control;
the possibility for the declarant to submit a customs declaration in the single customs territory of the customs union to any customs authority authorized to register and verify customs declarations.
Structure of the Customs Code of the Customs Union
The Customs Code of the Customs Union does not contain provisions regulating the system of customs authorities, the rights, duties and responsibilities of customs officials, as well as the conditions for serving in customs authorities. These issues are covered by national legislation.
Also within the competence of the national legislation of the member states of the customs union are:
the procedure for appealing actions (inaction) of customs authorities and their officials;
law enforcement activities of customs authorities;
a number of other issues, mainly related to the technical implementation of various customs operations.
The general part of the Customs Code of the Customs Union consists of three sections:
Basic provisions.
Customs payments.
Customs control.
The special part of the Customs Code of the Customs Union consists of five sections:
Customs operations prior to filing a customs declaration.
Customs operations related to the placement of goods under the customs procedure.
Customs procedures.
Features of movement across the customs border and performance of customs operations in relation to certain categories of goods.
Transitional provisions.
Thus, the Union Code contains 8 sections or 50 chapters - this is 373 articles of the General and Special Parts.
The full text of the Customs Code of the Customs Union with all changes and additions can be found in the reference and legal systems Consultant and Guarantor.
The full text of the Customs Code of the Customs Union with all changes and additions can be found at the link: http://base.garant.ru/12171455/
Still have questions about accounting and taxes? Ask them on the accounting forum.
Customs Code (TC RF): details for an accountant
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This article is about the law of the Russian Federation, which has completely lost force since October 1, 2011. For the current law, see the Customs Code of the Customs Union.
| Federal Law (Russia) | |
| « Customs Code of the Russian Federation» | |
| Number: | 61-FZ |
| Adoption: | State Duma April 25, 2003 |
| OK: | Federation Council May 14, 2003 |
| Signing: | President on May 28, 2003 |
| Entry into force: | January 1, 2004 |
| First publication: | "Collection of Legislation of the Russian Federation" No. 22 of June 2, 2003 "Parliamentary newspaper" N 99-100 dated June 3, 2003 "Rossiyskaya Gazeta" No. 106 dated June 03, 2003 |
| Loss of power: | December 29, 2010, with the exception of paragraph 1 of Article 357.10 - no longer in force on October 1, 2011 |
Customs Code of the Russian Federation (Labor Code of the Russian Federation) - a codified legal act, which until December 29, 2010 was the main one regulating relations regarding the movement of goods across the customs border of the Russian Federation. Since December 29, 2010, legal regulation in this area is carried out by the Federal Law of November 27, 2010 N 311-FZ “On customs regulation in the Russian Federation.”
Structure of the Customs Code
Section I. General provisions
Chapter 1. Basic provisions
Chapter 2. Basic principles of movement of goods and vehicles across the customs border
Chapter 3. Activities in the field of customs affairs
Chapter 4. Information and consultation
Chapter 5. Customs statistics
Chapter 6. Country of origin of goods. Commodity nomenclature of foreign economic activity
§ 1. Country of origin of goods
§ 2. Commodity nomenclature of foreign economic activity
§ 3. Preliminary decision
Chapter 7. Appeal of decisions, actions (inaction) of customs authorities and their officials
Section II. Customs procedures
Subsection 1. Customs clearance
Chapter 8. Basic provisions related to customs clearance
Chapter 9. Arrival of goods to the customs territory of the Russian Federation
Chapter 10. Internal customs transit
Chapter 11. Customs carrier
Chapter 12. Temporary storage of goods
Chapter 13. Departure of goods from the customs territory of the Russian Federation
Chapter 14. Declaration of goods
Chapter 15. Customs broker (representative)
Chapter 16. Release of goods
Subsection 2. Customs regimes
Chapter 17. General provisions related to customs regimes
Chapter 18. Basic customs regimes
§ 1. Release for domestic consumption
§ 2. Export
§ 3. International customs transit
Chapter 19. Economic customs regimes
§ 1. Processing in the customs territory
§ 2. Processing for domestic consumption
§ 3. Processing outside the customs territory
§ 4. Temporary import
§ 5. Customs warehouse
Chapter 20. Final customs regimes
§ 1. Re-import
§ 2. Re-export
§ 3. Destruction
§ 4. Refusal in favor of the state
Chapter 21. Special customs regimes
§ 1. Temporary export
§ 2. Duty-free trade
§ 3. Movement of supplies
§ 4. Other special regimes
Subsection 3. Special customs procedures
Chapter 22. Movement of vehicles
Chapter 23. Movement of goods by individuals
Chapter 24. Movement of goods in international mail
Chapter 25. Movement of goods by certain categories of foreign persons
Chapter 26. Movement of goods by pipeline transport and along power lines
Section III. Customs payments
Chapter 27. General provisions relating to customs payments. Types of customs payments
Chapter 28. Calculation of customs duties and taxes
Chapter 29. Procedure and terms for payment of customs duties and taxes
Chapter 30. Changing the deadline for payment of customs duties and taxes
Chapter 31. Ensuring payment of customs duties
Chapter 32. Collection of customs duties
Chapter 33. Refund of customs duties, taxes and other funds
Chapter 33.1. Customs duties
Section IV. customs control
Chapter 34. General provisions relating to customs control
Chapter 35. Forms and procedure for customs control
Chapter 36. Expertise and research during customs control
Chapter 37. Additional provisions relating to customs control
Chapter 38. Measures taken by customs authorities in relation to certain goods
Section V. Customs authorities
Chapter 39. Customs authorities and ensuring their activities
§ 1. Customs authorities
§ 2. Duties, powers and responsibilities of customs authorities
§ 3. Use of physical force, special means and weapons by customs officials
§ 4. Ensuring the activities of customs authorities
Chapter 40. Information systems and information technologies in customs affairs
Chapter 41. Grounds and procedure for disposing of goods and vehicles
Chapter 42. Controlled delivery of goods moved across the customs border
Section VI. Final provisions
Provisions no longer in force
On the basis of Federal Law dated November 27, 2010 N 311-FZ, the following became invalid:
Sections I-II
Section III
Chapters 27 - 33 Chapter 33.1. CUSTOMS FEES Articles 357.1 - 357.9 Clauses 2-3 of Article 357.10.
Sections IV-VI
Notes
Links
- Customs Code of the Russian Federation on the ConsultantPlus website
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Instead it comes into effect new: Customs Code of the Eurasian Economic Union EAEU .
I. General part
Section 1. Basic provisions
Article 1. Customs regulation in the customs union
Article 2. Single customs territory of the customs union and customs border
Article 3. Customs legislation of the customs union
Article 4. Basic terms used in this Code
Article 5. The procedure for calculating the deadlines established by the customs legislation of the Customs Union
Article 6. Customs authorities and their main tasks
Article 7. Law enforcement activities of customs authorities
Article 8. Attitude to information received by customs authorities
Article 9. Appeal against actions (inaction) of customs authorities and their officials
Article 10. Informing about the customs legislation of the customs union
Article 11. Consultation by customs authorities
Article 12. Customs representative
Article 13. Conditions for inclusion in the register of customs representatives
Article 14. Grounds for exclusion from the register of customs representatives
Article 15. Rights of a customs representative
Article 16. Responsibilities of the customs representative
Article 17. Responsibility of the customs representative
Article 18. Customs carrier
Article 19. Conditions for inclusion in the register of customs carriers
Article 20. Grounds for exclusion from the register of customs carriers
Article 21. Obligations of the customs carrier
Article 22. Responsibility of the customs carrier
Article 23. Owner of a temporary storage warehouse
Article 24. Conditions for inclusion in the register of owners of temporary storage warehouses
Article 25. Grounds for exclusion from the register of owners of temporary storage warehouses
Article 26. Obligations of the owner of a temporary storage warehouse
Article 27. Responsibility of the owner of a temporary storage warehouse
Article 28. Owner of a customs warehouse
Article 29. Conditions for inclusion in the register of owners of customs warehouses
Article 30. Grounds for exclusion from the register of owners of customs warehouses
Article 31. Obligations of the owner of a customs warehouse
Article 32. Responsibility of the owner of a customs warehouse
Article 33. Duty-free shop owner
Article 34. Conditions for inclusion in the register of owners of duty-free shops
Article 35. Grounds for exclusion from the register of duty-free shop owners
Article 36. Obligations of the owner of a duty-free shop
Article 37. Responsibility of the duty-free shop owner
Article 38. Authorized economic operator
Article 39. Conditions for assigning the status of an authorized economic operator
Article 40. Register of authorized economic operators
Article 41. Special simplifications provided to the authorized economic operator
Article 42. Submission of preliminary information to customs authorities
Article 43. Information systems, information technologies and means of supporting them, used by customs authorities
Article 44. Information resources of customs authorities
Article 45. Protection of information and rights of subjects participating in information processes and informatization
Article 46. Information exchange of customs authorities
Article 47. Customs statistics of foreign trade in goods
Article 48. Special customs statistics
Article 49. Documents and information used for statistical purposes
Article 50. Unified product nomenclature for foreign economic activity of the customs union
Article 51. Maintaining the Commodity Nomenclature of Foreign Economic Activity
Article 52. Classification of goods
Article 53. Procedure for making a preliminary decision
Article 54. Application for a preliminary decision
Article 55. Time limits for adoption and validity of a preliminary decision
Article 56. Termination, modification or revocation of a preliminary decision
Article 57. Publicity of preliminary decisions
Article 58. General provisions on the country of origin of goods
Article 59. Confirmation of the country of origin of goods
Article 61. Certificate of origin of goods
Article 62. Submission of documents confirming the country of origin of goods
Article 63. Additional conditions for placing goods under the customs procedure when determining their country of origin
Article 64. General provisions on customs value
Article 66. Control of the customs value of goods
Article 67. Decision regarding the customs value of goods
Article 68. Adjustment of the customs value of goods
Article 69. Carrying out additional inspection
Section 2. Customs payments
Article 70. Customs payments
Article 71. Types of customs duty rates
Article 72. Customs duties
Article 73. Advance payments
Article 74. Benefits for payment of customs duties
Article 75. Object of taxation for customs duties, taxes and the base (tax base) for calculating customs duties and taxes
Article 76. Calculation of customs duties and taxes
Article 77. Application of rates of customs duties and taxes
Article 78. Conversion of foreign currency for the purposes of calculating customs duties and taxes
Article 79. Payers of customs duties and taxes
Article 80. Origin and termination of the obligation to pay customs duties and taxes. Cases of non-payment of customs duties and taxes
Article 81. Origin and termination of the obligation to pay customs duties and taxes and the timing of their payment in the event of illegal movement of goods across the customs border
Article 82. Deadlines for payment of customs duties and taxes
Article 83. Changes in deadlines for payment of customs duties and taxes
Article 84. Procedure for payment of customs duties and taxes
Article 85. General conditions for ensuring payment of customs duties and taxes
Article 86. Methods of ensuring payment of customs duties and taxes
Article 87. General security for payment of customs duties and taxes
Article 88. Determination of the amount of security for payment of customs duties and taxes
Article 89. Excessively paid or excessively collected amounts of customs duties and taxes
Article 90. Refund (offset) of overpaid or overcharged amounts of customs duties, taxes and other funds (money)
Article 91. General provisions on the collection of customs duties and taxes
Article 92. Recognition as uncollectible and write-off of amounts of customs duties, penalties, interest
Article 93. Customs authority collecting customs duties and taxes
Section 3. Customs control
Article 94. Principles of customs control
Article 95. Conducting customs control
Article 96. Goods under customs control
Article 97. Customs control zones
Article 98. Submission of documents and information necessary for customs control
Article 99. Customs control after the release of goods
Article 100. Customs control during the circulation of goods imported into the customs territory of the Customs Union
Article 101. Participation of a specialist during customs control
Article 102. Involvement of specialists and experts from other government bodies to assist in carrying out customs control
Article 103. Interaction between customs authorities and regulatory state authorities at the customs border
Article 104. Inadmissibility of causing unlawful harm during customs control
Article 105. Exemption from the application by customs authorities of certain forms of customs control
Article 106. Collection by customs authorities of information about persons during customs control
Article 107. Use of technical means and vessels during customs control
Article 108. Cargo and other operations in relation to goods and vehicles necessary for customs control
Article 109. Identification of goods and vehicles, premises and other places
Article 110. Forms of customs control
Article 111. Verification of documents and information
Article 112. Oral questioning
Article 113. Receiving explanations
Article 114. Customs surveillance
Article 115. Customs inspection
Article 116. Customs inspection
Article 117. Personal customs inspection
Article 118. Checking the marking of goods with special marks and the presence of identification marks on them
Article 119. Customs inspection of premises and territories
Article 120. Accounting for goods under customs control
Article 121. Checking the system of accounting for goods and reporting
Article 122. Customs inspection
Article 123. Mutual administrative assistance
Article 124. Exchange of information between customs authorities
Article 125. Mutual recognition of decisions taken by customs authorities
Article 126. Carrying out certain forms of customs control on behalf of the customs authority of one of the member states of the customs union to another customs authority of the member state of the customs union
Article 127. Terms used in this chapter
Article 128. Purposes of applying the risk management system
Article 129. Objects of risk analysis
Article 130. Activities of customs authorities in assessing and managing risks
Article 131. Desk customs inspection
Article 132. On-site customs inspection
Article 133. Access of customs officials to the facility of the person being inspected to conduct an on-site customs inspection
Article 134. Rights and obligations of officials of the customs authority when conducting a customs inspection
Article 135. Rights and obligations of the inspected person during a customs inspection
Article 136. Submission of documents and information for the purposes of customs inspection
Article 137. Terms used in this chapter
Article 138. Appointment of customs examination
Article 139. Procedure and period for carrying out customs examination
Article 140. Rights and obligations of a customs expert (expert)
Article 141. Rights of the declarant, other person with authority in relation to goods, and their representatives when appointing and conducting a customs examination
Article 142. Conclusion of a customs expert (expert)
Article 143. Types of customs examination
Article 144. Samples and specimens of goods
Article 145. Goods and documents subject to detention during customs control
Article 146. Storage periods for detained goods and documents for them
Article 147. Return of detained goods and documents for them
Article 148. Actions with detained goods whose storage periods have expired
Article 149. Disposal of amounts received from the sale of detained goods whose storage periods have expired
II. Special part
Section 4. Customs operations prior to filing a customs declaration
Article 150. Movement of goods across the customs border
Article 151. Places of movement of goods across the customs border
Article 152. Compliance with prohibitions and restrictions when moving goods across the customs border
Article 153. Use and (or) disposal of goods moved across the customs border
Article 154. Goods that have become unusable, spoiled or damaged
Article 155. Taking samples of goods by interested persons
Article 156. Place and time of arrival of goods to the customs territory of the Customs Union
Article 157. Measures taken in the event of an accident, force majeure or other circumstances
Article 158. Notification of the arrival of goods into the customs territory of the customs union
Article 159. Documents and information submitted to the customs authority depending on the type of transport on which goods are transported
Article 160. Customs operations carried out at places of arrival
Article 161. Origin and termination of the obligation to pay import customs duties, taxes and the deadline for their payment upon arrival of goods into the customs territory
Article 162. Place and time of departure of goods from the customs territory of the Customs Union
Article 163. Customs operations performed at places of departure
Article 164. Requirements for goods upon their departure from the customs territory of the Customs Union
Article 165. Measures taken in the event of an accident, force majeure or other circumstances
Article 166. Origin and termination of the obligation to pay import customs duties, taxes and the deadline for their payment upon departure of foreign goods from the customs territory of the Customs Union
Article 167. General provisions on temporary storage of goods
Article 168. Places for temporary storage of goods
Article 169. Customs operations related to the placement of goods for temporary storage
Article 170. Period of temporary storage of goods
Article 171. Operations with goods in temporary storage
Article 172. Origin and termination of the obligation to pay import customs duties, taxes and the deadline for their payment during temporary storage of goods
Section 5. Customs operations related to the placement of goods under the customs procedure
Article 173. The procedure for performing customs operations related to the placement of goods under the customs procedure
Article 174. Placement of goods under the customs procedure
Article 175. Place and time of customs operations related to the placement of goods under the customs procedure
Article 176. Documents and information necessary for placing goods under the customs procedure
Article 177. Presence of interested persons or their representatives during customs operations related to the placement of goods under the customs procedure
Article 178. Priority procedure for placing certain categories of goods under the customs procedure
Article 179. General provisions on customs declaration of goods
Article 180. Customs declaration
Article 182. Transit declaration
Article 183. Submission of documents during customs declaration of goods
Article 184. Additional documents submitted during customs declaration in accordance with the terms of customs procedures
Article 185. Deadlines for filing a customs declaration
Article 187. Rights of the declarant
Article 188. Obligations of the declarant
Article 189. Liability of the declarant
Article 190. Submission and registration of a customs declaration
Article 191. Changes and additions to information declared in the customs declaration
Article 192. Revocation of a customs declaration
Article 193. Preliminary customs declaration of goods
Article 194. Features of customs declaration of goods
Article 195. Grounds for release of goods and procedure for release of goods
Article 196. Time limits for release of goods
Article 197. Release of goods before filing a customs declaration
Article 198. Release of goods when it is necessary to examine documents, samples and samples of goods or obtain an expert opinion
Article 199. Release of goods upon detection of an administrative offense or crime
Article 200. Conditionally released goods
Article 201. Refusal to release goods
Section 6. Customs procedures
Article 202. Types of customs procedures
Article 203. Selection and change of customs procedure
Article 204. Placement under customs procedure
Article 205. Obligation to confirm compliance with the conditions for placing goods under the customs procedure
Article 206. Customs control over compliance with the conditions of customs procedures
Article 207. Liability for non-compliance with the conditions and requirements of the customs procedure
Article 208. Consequences of seizure (arrest) of goods placed under the customs procedure
Article 209. Contents of the customs procedure for release for domestic consumption
Article 210. Conditions for placing goods under the customs procedure of release for domestic consumption
Article 211. Origin, termination of the obligation to pay import customs duties, taxes and the deadline for their payment in relation to goods placed (placed) under the customs procedure of release for domestic consumption
Article 212. Contents of the customs export procedure
Article 213. Conditions for placing goods under the customs export procedure
Article 214. Origin and termination of the obligation to pay export customs duties and the deadline for their payment in relation to goods placed under the export customs procedure
Article 215. General provisions on customs transit
Article 216. Conditions for placing goods under the customs procedure of customs transit
Article 217. Measures to ensure compliance with customs transit
Article 218. Customs escort
Article 219. Duration of customs transit
Article 220. Place of delivery of goods
Article 221. Equipment of international transport vehicles when transporting goods under customs seals and seals
Article 222. Unloading, reloading (transshipment) and other cargo operations with goods, as well as replacement of vehicles for international transportation during customs transit
Article 223. Obligations of the carrier during the customs procedure of customs transit
Article 224. Liability of the carrier
Article 225. Completion of the customs procedure of customs transit
Article 226. Measures taken in the event of an accident, force majeure or other circumstances during the customs procedure of customs transit
Article 227. Origin and termination of the obligation to pay import customs duties, taxes and the deadline for their payment in relation to foreign goods placed (placed) under the customs procedure of customs transit
Article 228. The emergence and termination of the obligation to pay export customs duties and the deadline for their payment in relation to goods of the Customs Union placed (placed) under the customs procedure of customs transit
Article 229. Contents of the customs procedure of a customs warehouse
Article 230. Conditions for placing goods under the customs procedure of a customs warehouse
Article 231. Period of storage of goods in a customs warehouse
Article 232. Operations performed with goods placed under the customs procedure of a customs warehouse
Article 233. Customs warehouses and their types
Article 234. Storage of goods in a customs warehouse
Article 235. Placement under another customs procedure of goods that have become unusable, spoiled or damaged during their storage in a customs warehouse
Article 236. Completion of the customs procedure of a customs warehouse
Article 237. The emergence and termination of the obligation to pay import customs duties, taxes and the deadline for their payment in relation to goods placed (placed) under the customs procedure of a customs warehouse
Article 238. Peculiarities of calculation of customs duties and taxes when placing goods under the customs procedure of release for domestic consumption after their storage in a customs warehouse
Article 239. Contents of the customs procedure for processing in the customs territory
Article 240. Conditions for placing goods under the customs procedure of processing in the customs territory
Article 241. Processing operations in the customs territory
Article 242. Identification of foreign goods in processed products
Article 243. Time limit for processing goods in the customs territory
Article 244. Document on the conditions for processing goods in the customs territory
Article 245. Standards for the release of processed products in the customs territory
Article 246. Waste generated as a result of processing of goods in the customs territory and production losses
Article 247. Remains of goods placed under the customs procedure of processing in the customs territory
Article 248. Replacement with equivalent goods
Article 249. Completion of the customs procedure for processing in the customs territory
Article 250. The emergence and termination of the obligation to pay import customs duties, taxes and the deadline for their payment in relation to goods placed (placed) under the customs procedure of processing on the customs territory
Article 251. Features of placing foreign goods under the customs procedure of release for domestic consumption
Article 252. Contents of the customs procedure for processing outside the customs territory
Article 253. Conditions for placing goods under the customs procedure of processing outside the customs territory
Article 254. Processing operations outside the customs territory
Article 255. Identification of customs union goods in processed products
Article 256. Time limit for processing goods outside the customs territory
Article 257. Document on the conditions for processing goods outside the customs territory
Article 258. Norms for the release of processed products outside the customs territory
Article 259. Replacement of processed products with foreign goods
Article 260. Completion of the customs procedure for processing outside the customs territory
Article 261. Origin and termination of the obligation to pay export customs duties and the deadline for their payment in relation to goods placed (placed) under the customs procedure of processing outside the customs territory
Article 262. Features of placing processed products under the customs procedure of release for domestic consumption
Article 263. Features of placing goods placed under the customs procedure of processing outside the customs territory under the customs procedure of export
Article 264. Contents of the customs procedure for processing for domestic consumption
Article 265. Conditions for placing goods under the customs procedure of processing for domestic consumption
Article 266. Processing operations for domestic consumption
Article 267. Identification of foreign goods in processed products
Article 268. Time limit for processing goods for domestic consumption
Article 269. Document on the conditions for processing goods for domestic consumption
Article 270. Standards for the yield of processed products for domestic consumption
Article 271. Waste generated as a result of processing of goods for domestic consumption and production losses
Article 272. Remains of goods placed under the customs procedure of processing for domestic consumption
Article 273. Completion of the customs procedure for processing for domestic consumption
Article 274. The emergence and termination of the obligation to pay import customs duties, taxes and the deadline for their payment in relation to goods placed (placed) under the customs procedure of processing for domestic consumption
Article 275. Features of placing processed products under the customs procedure of release for domestic consumption upon completion of the customs procedure of processing for domestic consumption
Article 276. Features of placing foreign goods that have not undergone processing operations under the customs procedure of release for domestic consumption upon completion of the customs procedure of processing for domestic consumption
Article 277. Contents of the customs procedure for temporary import (admission)
Article 278. Conditions for placing goods under the customs procedure of temporary import (admission)
Article 279. Restrictions on the use and disposal of temporarily imported goods
Article 280. Period of temporary import of goods
Article 281. Completion and suspension of the customs procedure for temporary import (admission)
Article 282. Full conditional and partial conditional exemption from customs duties and taxes
Article 283. The emergence and termination of the obligation to pay import customs duties, taxes and the deadline for their payment in relation to goods placed (placed) under the customs procedure of temporary import (admission)
Article 284. Features of placing temporarily imported goods under the customs procedure of release for domestic consumption
Article 285. Contents of the customs procedure for temporary export
Article 286. Conditions for placing goods under the customs procedure of temporary export
Article 287. Restrictions on the use and disposal of temporarily exported goods
Article 288. Time limit for temporary export of goods
Article 289. Completion of the customs procedure for temporary export
Article 290. Origin and termination of the obligation to pay export customs duties and the deadline for their payment in relation to goods placed (placed) under the customs procedure of temporary export
Article 291. Features of placing temporarily exported goods under the customs export procedure
Article 292. Contents of the customs procedure for re-import
Article 293. Conditions for placing goods under the customs procedure of re-import
Article 294. Documents and information necessary for placing goods under the customs procedure of re-import
Article 295. Refund (offset) of amounts of export customs duties
Article 296. Contents of the customs procedure for re-export
Article 297. Conditions for placing goods under the customs procedure of re-export
Article 298. Peculiarities of transportation of goods placed under the customs procedure of re-export
Article 299. Documents and information necessary for placing under the customs procedure for re-export of goods previously placed under the customs procedure for release for domestic consumption
Article 300. Origin and termination of the obligation to pay customs duties, taxes and the deadline for their payment in relation to foreign goods placed (placed) under the customs procedure of re-export
Article 301. Refund (offset) of amounts of import customs duties and taxes
Article 302. Contents of the customs procedure for duty-free trade
Article 303. Conditions for placing goods under the customs procedure of duty-free trade
Article 304. Duty-free shops
Article 305. Completion of the customs procedure for duty-free trade
Article 306. Origin and termination of the obligation to pay import customs duties and the deadline for their payment in relation to foreign goods placed (placed) under the customs procedure of duty-free trade
Article 307. Contents of the customs destruction procedure
Article 308. Conditions for placing goods under the customs procedure for destruction
Article 309. Features of the application of the customs destruction procedure
Article 310. Contents of the customs procedure for refusal in favor of the state
Article 311. Conditions for placing goods under the customs procedure of refusal in favor of the state
Section 7. Features of movement across the customs border and performance of customs operations in relation to certain categories of goods
Article 312. International postal items
Article 313. Features of sending goods in international mail
Article 314. Peculiarities of performing customs operations in relation to goods sent in international mail
Article 315. Customs control of international mail
Article 316. Application of customs duties and taxes in relation to goods sent by international mail
Article 317. Scope of application of this chapter
Article 318. Movement of goods by diplomatic missions of foreign states
Article 319. Movement of goods by the head of a diplomatic mission of a foreign state and members of the diplomatic staff of a diplomatic mission of a foreign state
Article 320. Movement of goods by members of the administrative and technical staff of a diplomatic mission of a foreign state
Article 321. Extension of customs benefits provided to members of the diplomatic staff of a diplomatic mission of a foreign state to members of administrative, technical and service personnel
Article 322. Movement of goods by consular offices of foreign states and their employees
Article 323. Movement of diplomatic mail and consular bags of foreign states across the customs border
Article 324. Customs benefits for foreign diplomatic and consular couriers
Article 325. Customs benefits for representatives and members of delegations of foreign states
Article 326. Movement of goods by members of diplomatic personnel, consular officials, representatives and members of delegations of foreign states in transit through the customs territory of the Customs Union
Article 327. Customs benefits for international interstate and intergovernmental organizations, representative offices of foreign states attached to them, as well as for the personnel of these organizations and representative offices
Article 328. Measures to protect rights to intellectual property taken by customs authorities
Article 329. Duration of protection of rights to intellectual property by customs authorities
Article 330. Customs registers of intellectual property objects
Article 331. Suspension of release of goods containing objects of intellectual property
Article 332. Cancellation of a decision to suspend the release of goods containing objects of intellectual property
Article 333. Providing information, taking samples of goods
Article 334. Scope of application of this chapter
Article 335. Peculiarities of import, export and customs declaration of goods transported by pipeline transport
Article 336. Peculiarities of import, export and customs declaration of goods transported along power lines
Article 337. Places of installation of metering devices for goods transported by pipeline transport and along power lines
Article 338. Identification of goods transported by pipeline transport and along power lines
Article 339. Customs declaration of transit of goods transported by pipeline transport and along power lines
Article 340. Scope of application of this chapter
Article 341. Procedure for moving vehicles of international transport
Article 342. Temporary import of vehicles of international transport
Article 343. Terms of temporary import of vehicles of international transportation
Article 344. Operations with temporarily imported vehicles of international transportation
Article 345. Temporary export of vehicles of international transport
Article 346. Time limits for temporary export of vehicles of international transportation
Article 347. Operations with temporarily exported vehicles of international transportation
Article 348. Import of temporarily exported vehicles of international transportation
Article 349. Temporary import and temporary export of equipment and spare parts
Article 350. Customs declaration of international transport vehicles, spare parts and equipment
Article 351. Terms used in this chapter
Article 352. General provisions on the movement of goods for personal use
Article 353. Methods of moving goods for personal use
Article 354. Customs operations carried out in relation to goods for personal use
Article 355. Customs declaration of goods for personal use
Article 356. Submission of documents during customs declaration of goods for personal use
Article 357. Application of the double corridor system when customs declaring goods for personal use
Article 358. Temporary import of goods for personal use
Article 359. Temporary export by individuals of goods for personal use
Article 360. Payment of customs duties and taxes in relation to goods for personal use
Article 361. Customs value of goods for personal use
Article 362. Spare parts and fuel for vehicles transported by individuals for personal use
Article 363. Scope of application of this chapter
Article 364. Peculiarities of performing customs operations in relation to supplies
Article 365. Use of supplies
Article 366. General transitional provisions
Article 367. Transitional provisions in relation to persons carrying out activities in the field of customs affairs and other persons
Article 368. Transitional provisions on the specifics of customs operations
Article 369. Transitional provisions on the specifics of transporting goods under customs control
Article 370. Transitional provisions on the status of goods and customs procedures
Article 371. Transitional provisions on the specifics of performing customs operations in relation to vehicles
Article 372. Transitional provisions on legal relations arising in the field of subsoil use (fuel and energy sector)
Article 373. Deleted
