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Information Federal laws FZ number 311-FZ 27.10.2010 Federal Law № 311-FZ 27.10.2010 - Section V - Customs operations involving the placement of goods under the customs procedure

Federal law number 311-FZ 27 2010 November year

On Customs Regulation in the Russian Federation

(Adopted by the State Duma, the 19.11.2010 24.11.2010 approved by the Federation Council of)
(Published in "Rossiyskaya Gazeta" number 269 (5348) from 29.11.2010, and in the Assembly of the Russian Federation legislation on the number 48 29.11.2010, Art. 6252. Entry into force See. Art. 325 of this Act)

Attention! Changes, see .:
Federal law number 162-FZ 27.06.2011 of
Federal law number 200-FZ 11.07.2011 of
Federal law number 409-FZ 06.12.2011 of

Section VI - Customs procedures

Chapter 26. General provisions on customs procedures

Article 224. Placement of goods under the customs procedure
1. Goods imported to the Russian Federation shall be placed under one of the customs procedures in a manner and under conditions prescribed by the Customs Code of the Customs Union and the present Federal law, except for the goods:
1) originating in the customs territory of the Customs Union (the State - a member of the Customs Union);
2) released for free circulation in the customs territory of the Customs Union. For the purposes of this Federal Law of goods released for free circulation in the customs territory of the Customs Union, are goods for which import duties are paid at the same rate as in the Russian Federation, and in respect of which met the same prohibitions and restrictions that in the Russian Federation;
3) made of products originating in the territory of the Customs Union, or released for free circulation in the territory of the states - members of the Customs Union.
2. Goods exported from the Russian Federation, shall be placed under one of the customs procedures, if the goods are exported outside the customs territory of the Customs Union. In other cases, the goods exported from the Russian Federation shall be placed under the customs procedure, if it is provided by the customs legislation of the Customs Union or the acts of the Government of the Russian Federation.
3. Placement of goods under the customs procedure in a manner and on terms that are defined by the Customs Code of the Customs Union and the present Federal Law.
4. The federal executive body authorized in the field of customs affairs, in accordance with the legislation of the Russian Federation on customs matters, determines the procedure for the implementation by customs authorities of actions related to the issuance of permits for placing goods under customs procedures, the forms of such permits, and establishes the procedure and technologies for customs Operations depending on the categories of goods transported across the customs border of the Customs Union, modes of transport, as well as categories of persons, Bothering goods. (See the order of FCS of Russia № 216 from 07.02.2011, the order of FCS of Russia № 357 from 21.02.2011, the order of FCS of Russia № 532 from 14.03.2011, the order of FCS of Russia № 637 from 25.03.2011, the order of FCS of Russia № 845 from 22.04.2011 , The order of the Federal Customs Service of Russia No. 1067 from 26.05.2011, the order of the FCS of Russia No. 1070 from 27.05.2011, the order of the FCS of the Russian Federation No. 1072 from 27.05.2011, the order of the FCS of Russia No. 1157 from 01.06.2011, the order of the FCS of Russia No. 1243 from 15.06.2011 , The order of the Federal Customs Service of Russia No. 1371 from 27.06.2011 and the order of the Federal Customs Service of Russia No. 407 from 05.03.2012)

Article 225. Types of customs procedures
1. Types of customs procedures established by Article 202 Customs Code of the Customs Union.
2. Customs procedures customs-free zones and free warehouses are established in accordance with international treaties of the - of the Customs Union.

Article 226. The origin and termination of the obligation to pay customs duties in connection with the placement of goods under the customs procedures
The origin and termination of the obligation to pay customs duties and taxes in connection with the placement of goods under the customs procedures and the completion of customs procedures established by the Customs Code of the Customs Union.

Article 227. Guarantee compliance with customs procedures
1. If the content of the customs procedures provides for full or partial exemption from payment of customs duties, taxes, customs authorities may require the payment of customs duties and taxes in accordance with Chapter 16 hereof.
2. If the terms and conditions of the customs procedure provides for limitations on the use and disposal of the goods, the customs authorities may require the declarant and the others represent obligations of compliance to limits, identifying products, application of seals and stamps on the packaging of goods, facilities, where they will be stored, and also use other measures to ensure compliance with these restrictions.

Chapter 27. The customs procedure of release for domestic consumption

Article 228. Contents of the customs procedure of release for domestic consumption and the conditions for placing goods under the customs procedure
1. Contents of the customs procedure of release for domestic consumption and the conditions for placing goods under the customs procedure of release for domestic consumption are defined by Articles 210 211 and Customs Code of the Customs Union.
2. If the goods are placed under the customs procedure of release for domestic consumption by the customs authorities of the - of the Customs Union, the re-placing of such goods under the customs procedure when imported to the Russian Federation is not required.
3. In cases where, for domestic consumption in the Member States of the Customs Union, import duties have been paid in respect of goods at rates lower than those applicable in the Russian Federation in accordance with the customs legislation of the Customs Union in respect of goods or materials from which They are manufactured, privileges for payment of import customs duties are granted or in respect of goods the restrictions that are applied in the Russian Federation were not observed, payment (surcharge) of the sums import s duties and submission of the documents confirming compliance with applicable in the Russian Federation restrictions, carried out in their declaration in accordance with parts 4 and 6 article 217 of this Federal Law, unless otherwise stipulated by the Russian Federation Government in accordance with Part 8 article 217 hereof.

Article 229. The use of the customs procedure of release for domestic consumption in the conditional release of goods
1. When placed under the customs procedure of release for domestic consumption of goods to the provision of benefits to pay import duties and taxes associated with restrictions on use and (or) disposal of goods to purchase goods status of the goods of the Customs Union in accordance with Article 7 200 Customs Code Customs Union re-placement of goods under the customs procedure is not required.
2. In order to purchase goods status customs union procedure for payment of customs duties and taxes set by Article 119 hereof.
3. The documents, in connection with the absence of which the goods were conditionally released in accordance with subparagraph 2 of paragraph 1 of Article 200 of the Customs Code of the Customs Union, are presented by the declarant to the customs authority that carried out the conditional release of goods. The customs authority accepts such documents on the basis of the declaration of the declarant, drawn up in an arbitrary form. The application shall indicate the number of the declaration for the goods for which the customs body carried out the conditional release of goods. At the request of the declarant, the customs authority must issue a written confirmation of acceptance of the documents.
4. In cases where the customs authority was made conditional release in connection with the provision of benefits to pay customs duties and taxes associated with the restrictions on the use and (or) disposal of goods, after five years from the date of release of the goods specified restrictions on use and (or) disposal of goods terminate.
5. The Government of the Russian Federation may establish shorter or longer periods of limitation specified in paragraph 4 this article.

Chapter 28. Customs export procedure

Article 230. Contents of the customs export procedure and conditions for placing goods under the customs procedure
Contents of the customs export procedure and conditions for placing goods under the customs procedure defined by Articles 212 213 and Customs Code of the Customs Union.

Article 231. Certificate of origin for export certain goods to be submitted to customs authorities states - members of the Customs Union
In cases when exporting goods originating in the Russian Federation from the Russian Federation and included in the consolidated list of goods formed by the Commission of the Customs Union in accordance with the international treaties of the Member States of the Customs Union governing the application of export customs duties in relation to third countries , The customs authorities of the Russian Federation or other member states of the Customs Union require a certificate of origin of the goods, such a certificate Fikat is issued by the Chamber of Commerce and Industry of the Russian Federation in accordance with the rules for determining the country of origin of goods used in the provision of the trade regime of free trade of the Commonwealth of Independent States.

Article 232. Exports of goods not subject to export customs duties
1. The export of goods, for which no export duties, their declaration and release are made under the simplified procedure with the specifications set out in this Article.
2. Requirements of customs authorities at the customs declaration of goods specified in Part 1 this article are limited to those which are necessary for the approval of the export of goods from the customs territory of the Customs Union in performance of a specific foreign trade transactions and compliance with the prohibitions and restrictions.
3. The declaration of goods specified in Part 1 this Article, the customs body:
1) invoice;
2) transportation (shipment) documents, if any;
3) permits, licenses, certificates, and (or) other proof of compliance with speed limits, if any;
4) documents confirming the information on the declarant, if they are brought before the customs declaration of other goods, the customs agents when the customs declaration is submitted by the said person, and the person, file a customs declaration to the customs authorities, except in cases of customs returns electronically;
5) payment document confirming the payment of customs duties.
4. If the submitted the declaration of invoice does not contain information on persons who have entered into foreign trade, number and date of the contract, name, quantity, weight and value of the goods, if the movement of goods across the customs border of the Customs Union on the basis of the transaction, the declarant provides other commercial documents or a copy of the contract (an excerpt from it), that contain the information.
5. The documents confirming the information on the declarant, include:
1) founding documents;
2) certificate of state registration of the legal entity or the certificate of state registration of a person as an individual entrepreneur;
3) agreement between the declarant and the customs agent;
4) authorization of an individual to act on behalf of the entity with the presentation of identity documents;
5) confirmation of the employment relationship with the customs agents and the presence of a qualification certificate for customs operations in the case of the customs declaration by the customs agent.
6. In the event of declaration of goods, which are similar in appearance to the goods which are subject to export customs duties, the documents on which the classification code was declared goods under the nomenclature of foreign economic activity.
7. The documents specified in Part 6 this article may include documents:
1) containing information on the composition of the goods (if the nomenclature of foreign economic activity for the good Note to the group, the position or the position of the text set out the requirements for the content of any substance (s) thereof, the materials in the product);
2) process flow diagrams, process instructions, a description of the process and other documents containing information about the processes of refining and processing kinds of goods (if classification attributes defined in the notes to the group, the position of the text or the position of the Commodity Nomenclature of Foreign Trade, is a type of treatment product or degree processing of goods);
3) drawings, flow charts, data sheet, user manual, flow charts, guides, and other technical documentation containing information about the technical characteristics of the goods and the principle of its action (if the classifier defined in the notes to the group, the position or the position of the text commodity nomenclature of foreign economic activity, is the weight, size, power, performance, and other characteristics).
8. The declaration of goods specified in Part 1 this Article, the customs value is not defined, not declared and not confirmed.
9. The term for the release of goods to which the export customs duties are not applied is four hours from the date of registration of the customs declaration provided that all the necessary documents are submitted simultaneously with the customs declaration, except in cases when in accordance with this Federal Law some documents may be submitted after the release of goods . The Government of the Russian Federation may establish a list of goods, the release date of which may be up to one working day following the day of registration of the customs declaration. In the specified terms, the customs authorities, if necessary, verify the customs declaration, goods and documents on them.
10. The customs authority shall be entitled to check the goods specified in Part 1 this article and request additional documents and information in the cases:
1) identify inconsistencies information on declared goods in the customs declaration, the information contained in the documents, and (or) the labeling or other information on the package of goods and (or) the appearance of the goods;
2) availability of advance information on possible violations of the customs declaration received from other regulatory or supervisory bodies.
11. Check shall be allowed with the written permission of the customs authority.
12. In identifying discrepancies in giving details of the goods in the customs declaration and the documents submitted customs authority shall notify the declarant of the need to adjust (to be specified) presented information. If inaccuracies do not affect the decision of the customs authority in the application of the prohibitions and restrictions on export, updating information declarant is not a ground for refusing to release the goods.

Chapter 29. The customs procedure of customs transit

Article 233. Contents of the customs procedure of customs transit and conditions for placing goods under the customs procedure
1. Contents of the customs procedure of customs transit and conditions for placing goods under the customs procedure defined in Articles 215 216 and Customs Code of the Customs Union.
2. When goods are placed under the customs procedure of customs transit declarant the customs procedure of customs transit shall submit to the customs authorities of the transit declaration under Article 182 Customs Code of the Customs Union.
3. Features of customs transit, in respect of goods transported by sea and air, as well as the transportation of foreign goods from the customs authority in the place of arrival to the local customs authority established by the federal executive body authorized in the field of customs, in coordination with the federal executive body authorized by In the field of transport. The specifics of the customs transit of foreign goods from one internal customs authority to another internal customs body are established by the federal executive authority authorized in the field of customs affairs, in agreement with the federal executive authority, which exercises functions on the development of state policy and regulatory legal regulation in the field of foreign economic activity.
Attention!
Features of customs transit for goods transported by sea are set by order of FCS of Russia № 1075 from 27.05.2011 city
The procedure of customs operations in the movement of goods by road from the places of arrival in the customs territory of the Customs Union for temporary storage in the immediate vicinity of the points through the state border of the Russian Federation, approved. Order of the FCS of Russia № 2351 from 17.11.2011 city

Article 234. The enforcement of customs transit
1. Measures to ensure compliance with customs transit in accordance with Article 1 217 Customs Code of the Customs Union are to ensure the payment of customs duties, taxes, maintenance, and the establishment of a route of transportation of goods.
2. Customs authorities shall not require the payment of customs duties and taxes at customs transit only in cases specified by paragraph 2 217 articles of the Customs Code of the Customs Union.
3. The cases where the customs authority may decide to convoys carrying goods under the customs procedure of customs transit point defined 2 218 articles of the Customs Code of the Customs Union. Convoys, carrying goods under the customs procedure of customs transit, the customs authorities. For customs escort pay customs duties in accordance with the procedure provided for by Chapter 14 hereof.
Attention! The order convoys of international transportation, carrying goods, approved by Order of the FCS of Russia № 397 25.02.2011 city
4. Convoys carrying goods under the customs procedure of customs transit agencies can be authorized by the Government of the Russian Federation. Government of the Russian Federation shall determine the conditions under which organizations can implement customs support and tariff ceilings for implementing customs support these organizations.
5. The customs authorities may establish routes transporting goods on the terms and conditions to be determined by paragraph 3 217 articles of the Customs Code of the Customs Union. The Government of the Russian Federation may establish trafficking routes to the Russian Federation of certain types of goods placed under the customs procedure of customs transit. Changing the route established by the customs authority, shall be allowed with the written permission of the customs body of departure or any of the customs authority, located on the way.

Article 235. Place of delivery of goods
1. Place of delivery of goods shall be determined in accordance with Article 220 Customs Code of the Customs Union.
2. The customs office of departure may establish the place of delivery, regardless of the data specified in the transport (transport) documents, in the following cases:
1) if the customs declaration in accordance with this federal law is a specialized customs authority;
2) if in the region of the customs authority, defined as the delivery location, set the state of emergency, or other restrictions for the importation of certain goods in accordance with the legislation of the Russian Federation;
3) in other cases stipulated by the Government.

Article 236. Obligations and liability of the carrier for transport of goods placed under the customs transit procedure
1. Of the carrier for transport of goods placed under the customs procedure of customs transit, established by Article 223 Customs Code of the Customs Union.
2. For failure to perform their duties in the transport of goods under the customs procedure of customs transit, the carrier is liable under the legislation of the Russian Federation. When delivery of goods and documents to the customs office of destination the carrier may be liable under the laws of the State - a member of the Customs Union, the customs authorities where goods are placed under the customs procedure of customs transit, if it is an international treaty of the Russian Federation.

Article 237. The completion of the customs procedure of customs transit
1. The completion of the customs procedure of customs transit shall be as provided in Article 225 Customs Code of the Customs Union, subject to the provisions of this Article.
2. Especially the completion of the customs procedure of customs transit of goods from the customs authority in the place of arrival to the local customs authority, imported by the authorized economic operator when applying them to specific simplifications referred to under paragraph 1 and 3 1 41 articles of the Customs Code of the Customs Union, established by Article 87 hereof.
3. When goods are transported by rail, the time for submission by the carrier to the customs authority of the destination of the transit declaration, as well as other documents available to him, may not exceed 12 hours from the moment of the arrival of the vehicle to the place of delivery of the goods. For the purposes of calculating the time limits established by this part, hours of working hours of the customs authority are taken into account. When transporting goods by other means of transport, the period during which the carrier is obliged to submit to the customs body a transit declaration and other documents is established by paragraph 3 of Article 225 of the Customs Code of the Customs Union.
4. Customs office of destination shall, within one hour after the submission of the carrier of the documents mentioned in paragraph 3 225 articles of the Customs Code of the Customs Union, filing and record the arrival of the vehicle at the place of delivery of goods, and immediately after the registration of the carrier issue a written confirmation of the arrival of the vehicle.
5. The confirmation of the arrival of the vehicle must include the following information:
1) registration number of the confirmation of the arrival of the vehicle;
2) the date and time of submission of the carrier to the customs authority of destination of the transit declaration and other available documents;
3) date and time of registration of the customs body of destination arrival of the vehicle at the place of delivery;
4) the date and time of issue of the confirmation of the arrival of the carrier vehicle;
5) the name and address of the carrier;
6) no international carriage;
7) number of transit declaration, number, date and the number of documents submitted by the carrier;
8) the result of the customs inspection of vehicles;
9) withdrawing means of identification and unloading of goods;
10) the ability to move goods from the place of the customs authority of destination in temporary storage;
11) number and date of the documents, which will be transporting goods in temporary storage;
12) the name and address of the customs authority of destination;
13) name, address, temporary storage and number of the inclusion in the register of owners of temporary storage;
14) number, proof of measures taken to ensure compliance with customs transit;
15) term of customs transit;
16) the date and time of placement of goods in temporary storage.
6. The information contained in paragraphs 11 - 16 5 of this Article shall be specified in the confirmation of the arrival of the vehicle in case of movement of goods from the location of the customs authority of destination in temporary storage.
7. The completion of the customs procedure of customs transit shall be in accordance with paragraph 5 225 articles of the Customs Code of the Customs Union.
8. The carrier or other interested person is obliged to perform customs operations related to the placement of goods for temporary storage or their customs declaration in accordance with the customs procedure within three hours after the completion of the customs procedure for customs transit, and in respect of goods transported by rail or water transport in Within 12 hours after the completion of the customs procedure for customs transit. The provisions of this Part do not apply at the completion of the customs procedure at the place of departure in respect of goods exported from the customs territory of the Customs Union.

Chapter 30. The customs procedure of customs warehouse

Article 238. Contents of the customs procedure of customs warehouse, the conditions for placing goods under the customs procedure and terms of storage of goods in a customs warehouse
Contents of the customs procedure of customs warehouse, the conditions for placing goods under the customs procedure and terms of storage of goods in a customs warehouse are defined in Articles 229 - 231 Customs Code of the Customs Union.

Article 239. Conditions for placing goods under the customs procedure of customs warehouse without actually placing in a customs warehouse
1. Placed under the customs procedure of customs warehouse without actually placing the goods in a customs warehouse, which because of its large size could not be placed in a customs warehouse shall be allowed with the written permission of the customs authority and the payment of customs duties and taxes in accordance with the present head 16 federal law.
2. In order to obtain an authorization, the declarant applies with a written request to the customs authority in whose region of activity it is intended to store goods after they are placed under the customs procedure of the customs warehouse, before filing a customs declaration. In the appeal, the declarant shall indicate the name of the goods and their characteristics, the reasons for placing the goods under the customs procedure of the customs warehouse without placing them in the customs warehouse, the exact place of storage of the goods, including the indication of the postal address, as well as the measures to be taken by the declarant to ensure the safety of the goods.
3. The customs authority shall issue a permit for the placement of goods under the customs procedure of customs warehouse, or refuse to issue such a permit within three working days of the request of the declarant to the customs office. The permit specifies storage of goods, information should be provided to secure the payment of customs duties.
4. The customs authority may refuse to issue a permit only if:
1) arrears in the payment of customs duties;
2) bring the person two or more times in one year before the date of the customs authority to the administrative responsibility for administrative violations in the field of customs, provided part of the article 1 16.9, articles 16.13, 16.14 and parts 2 and 3 16.23 articles of the Code on misdemeanor.
5. The person who placed the goods under the customs procedure of customs warehouse without actually placing the goods in a customs warehouse, the customs authorities have to submit reports on goods in temporary storage, in accordance with parts and 4 15 article 177 hereof.

Article 240. Putting in a customs warehouse the goods placed under the customs procedure for exports
1. In accordance with Article 2 234 Customs Code of the Customs Union be stored in a customs warehouse customs union, placed under the customs procedure of export within six months.
2. When placed in a customs warehouse customs union, placed under the customs procedure of export is exempted from the payment of value added tax and excise duties, compensation or refund of previously paid amounts of value added tax and excise tax, if such exemption, refund or return provided by the legislation of the Russian Federation on taxes and fees with actual export of goods from the Russian Federation.
3. When non-implementation of the actual export of goods within six months from the day they were placed in a customs warehouse sums mentioned with interest accrued thereon at the rate of refinancing of the Central Bank of the Russian Federation in force during the period of storage of goods in a customs warehouse, in the manner provided by this Federal Law for the collection taxes on goods imported to the Russian Federation.

Article 241. Bonded warehouses and their types
1. Customs warehouse is specifically defined and equipped building, premises and (or) the outdoor area, the relevant requirements of Article 80 hereof.
2. Customs warehouses may be open or closed.
3. Bonded warehouses are warehouses open if they are available for the storage of any goods or use by any person having authority over the goods.
4. Bonded warehouses are warehouses closed, if they are intended for storage of goods of the owner of the customs warehouse.
5. The Russian Federation has the right to determine the types of goods that can be stored only in a customs warehouse closed.

Article 242. Actions performed on the goods placed under the customs procedure of customs warehouse
1. Operations to be performed with the goods placed under the customs procedure of customs warehouse, defined in Article 232 Customs Code of the Customs Union.
2. In cases where pursuant to paragraph article 2 232 of the Customs Code of the Customs Union on the execution of operations with goods placed under the customs procedure of customs warehouse, a permit of the customs authority, such authorization is issued based on a written request of the person concerned on the same day. The authorization is issued in writing in the form of a separate document or the commission of an appropriate inscription by an authorized official of the customs authority on the written request of the interested person. A refusal to issue a permit is allowed only in cases where, as a result of transactions with goods, their characteristics associated with the classification of goods under the Commodity Nomenclature of Foreign Economic Activity may change.

Article 243. Completion of the customs procedure of customs warehouse
1. The order and timing of completion of the customs procedure of customs warehouse established by Article 236 Customs Code of the Customs Union.
2. Any person who can act as a declarant in accordance with Article 186 Customs Code of the Customs Union shall be entitled to make a customs operations required for the completion of the customs procedure of customs warehouse in accordance with the customs legislation of the Customs Union and the Russian Federation legislation on customs.
3. The goods stored in a customs warehouse, the customs procedure for destruction may be declared owner of the customs warehouse.
4. Calculation of customs duties and taxes in respect of goods placed under the customs procedure of release for domestic consumption after storage in a customs warehouse will be subject to the specifications provided for in Article 238 Customs Code of the Customs Union.

Chapter 31. Customs procedure for processing on customs territory

Article 244. Contents of the customs procedure of processing on customs territory and the conditions for placing goods under the customs procedure
1. Contents of the customs procedure of processing on customs territory and the conditions for placing goods under the customs procedure defined by Articles 239 240 and Customs Code of the Customs Union.
2. To be placed under the customs procedure of processing in the customs territory of the customs declaration submitted by the person who obtained the permit for processing on customs territory under Article 248 present Federal law, or a person directly involved in the transaction processing products.

Article 245. Identification of foreign goods in the processed products
1. In order to identify foreign goods in the processed products used in a manner specified in Article 242 Customs Code of the Customs Union.
2. Eligibility of the claimed method of identification established by customs authorities in issuing the permit for processing of goods with the characteristic features of the transactions of goods and processing of goods. If the proposed method for identifying the declarant of foreign goods in the products of their processing customs authority considers appropriate, the customs authorities are free to determine how to identify the goods.

Article 246. Deadlines for processing on customs territory
1. Deadline for processing on customs territory is determined by the person receiving the permit for processing on customs territory, within the period specified in paragraph 1 243 articles of the Customs Code of the Customs Union, and agreed with the customs authorities when considering an application for a permit for processing of goods in the customs territory.
2. On a reasoned application of the person who obtained the permit for processing of goods in the customs territory, the term for processing on customs territory may be extended within the period specified in subsection 1 this article.
3. The customs body shall consider the application for extending the processing time of the goods in the customs territory within 10 business days and notify the person who has received the permit for processing goods in the customs territory to extend the processing period or refuse such extension. The customs body has the right to refuse to extend the period for processing goods in the customs territory only if the declarant does not comply with the requirements and conditions for the application of the customs procedure for processing goods in the customs territory established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters. The refusal of the customs authority to extend the period for the processing of goods in the customs territory must be justified and motivated. The customs authority shall notify the person who has received a permit to process goods in the customs territory about the said refusal in writing.

Article 247. Norms of refined products in the customs territory
1. The norms for the withdrawal of processed products are determined by the person receiving the permit for processing goods in the customs territory based on the actual conditions under which the processing of goods is processed and agreed with the customs authority when considering an application for obtaining a permit for processing goods in the customs territory, Part 2 of this article. When the norms for the output of processed products are harmonized, the customs authorities take into account the conclusions of expert organizations based on a specific technological process for the processing of goods.
2. If the conditions established in paragraph 2 245 articles of the Customs Code of the Customs Union, the federal executive bodies authorized by the Government of the Russian Federation may be set standard norms of refined products.

Article 248. Permission for processing on customs territory
(See order FCS № 1241 from 14.06.2011)
1. Document the conditions for processing on customs territory under Articles 240 244 and Customs Code of the Customs Union, is to allow for processing on customs territory. The permit for processing of goods in the customs territory shall contain information specified in Article 244 Customs Code of the Customs Union.
2. In the absence of information on the cost of foreign goods, products of their processing, residues and waste in the permit for processing goods in the customs territory, the relevant value ranges are indicated. In the absence of information on documents confirming the fulfillment of a foreign economic transaction or other documents confirming the right to own, use and (or) dispose of goods not within the framework of a foreign economic transaction, this information is specified in the permit for processing goods in the customs territory in the manner provided for in Part 4 Of this article, not later than the day of declaration of goods.
3. In case the goods are placed under the procedure for processing on customs territory of the authorized economic operator, as a document of the conditions for processing on customs territory can be an agreement between the authorized economic operators and customs authorities, signed in accordance with Part 8 86 articles of the present Federal law, provided that in the agreement contains the information referred to in paragraphs 1 and 2 this article.
4. Upon a written application of a person who has received permission to process goods in the customs territory, with the permission of the customs authority, changes or additions may be made to the issued permit for processing goods in the customs territory that do not contradict the customs legislation of the Customs Union, as well as the legislation of the Russian Federation on customs matters. The customs authority that issued the permit shall review the application within 10 business days, and when specifying only the information provided for in part 1 of this article - within three working days and with the consent makes changes and additions. The refusal of the customs authority to make changes and additions to the permit for processing goods in the customs territory should be justified and motivated. The customs authority shall notify the person who has received a permit to process goods in the customs territory about the said refusal in writing.
5. During the period of validity of the permit for processing goods in the customs territory, the person who received it has the right to transfer it from the written permission of the customs authority to any other Russian person, provided that this person assumes obligations to further comply with the requirements and conditions for the application of the customs procedure for processing at the customs The territory established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters. In this case, the person transferring the permit for processing goods in the customs territory must submit to the customs body a report on the fulfillment of the requirements and conditions for the application of the customs processing procedure in the customs territory established by the customs legislation of the Customs Union and the customs legislation of the Russian Federation for the period within Whose goods were used in accordance with the customs procedure for processing in the customs territory, as well as to pay customs duties and taxes, if This period came events that entailed the obligation to pay customs duties and taxes.
6. If compliance with the guarantees provided by the customs procedure referred to in Article 227 present Federal law, the person to whom the permit for processing of goods in the customs territory, shall issue the relevant documents in your name.
7. The person who received the permit for processing on customs territory, shall have the rights and obligations for use of the customs procedure for processing on customs territory established by the customs legislation of the Customs Union and the Russian Federation legislation on customs, since the customs authority of the transfer of the permit for processing goods.

Article 249. Issuance of a permit for processing on customs territory
(See order FCS № 1241 from 14.06.2011)
1. Permission for processing on customs territory may have any Russian person, including non-performing direct their processing, which is based on article 186 Customs Code of the Customs Union can be the declarant in respect of goods specified in the permit for processing of goods in the customs territory.
2. To obtain a permit for processing of goods in the customs territory of the person concerned makes a written declaration to the customs office in the region of which it is registered as a taxpayer in accordance with the legislation of the Russian Federation on taxes and fees.
3. The application shall include the following information:
1) of the applicant;
2) the person (s) directly involved (commit) transaction processing products;
3) on the goods intended for processing, and the products of such processing (name, classification code under the nomenclature of foreign economic activity, the amount of primary or secondary units, according to the Commodity Nomenclature of Foreign Trade, the value or range);
4) on waste - goods generated during the processing of foreign goods, with the exception of processed products (name, classification code according to the Commodity Nomenclature for Foreign Economic Activities, the quantity in basic or additional units of measurement in accordance with the Commodity Nomenclature for Foreign Economic Activities, the value or its range ) And residues - parts of foreign goods not used to manufacture the whole product (processed product) in accordance with the norm (norms I) the output of the processed product (s) (name, classification code according to the Commodity Nomenclature for Foreign Economic Activities, the quantity in basic or additional units of measurement in accordance with the Commodity Nomenclature of Foreign Economic Activities, the value or its range);
5) of the goods processing operations, including technology and duration;
6) about the location of production facilities, which are made with the use of transaction processing products;
7) the rate of yield of products;
8) of the proposed methods of identification of imported goods in the processed products;
9) to replace imported goods with equivalent goods;
10) in advance of the delivery of refined products to the importation of foreign goods;
11) about the possibility of further commercial use of waste;
12) the term of processing of goods.
4. The application for processing on customs territory accompanied by proof of information provided in the application.
5. The customs authority shall consider the application for processing on customs territory and the attached documents for 15 days after their adoption. The customs authority may request that third parties, as well as the state of the documents confirming the information specified in subsection 3 this article. The said persons shall within 10 days of receipt of the request to submit the requested documents. The customs authority may extend the period of the application, but not more than 30 days from the date of its adoption.
6. If the goods were placed under the customs procedure for processing on customs territory for repairs, as the application for processing on customs territory of the declarant may use a customs declaration for imported foreign goods. Term review of the customs body of the declaration for processing of goods shall not exceed the term of the customs declaration, set point 1 196 articles of the Customs Code of the Customs Union.
7. The customs body refuses to issue a permit for processing goods only if the requirements and conditions for the application of the customs processing procedure in the customs territory established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters are not observed when submitting the application, and also in case of acceptance by the customs body Decisions on the refusal to agree on the declared rates of yield of processed products and the period of processing of goods. The refusal of the customs authority to issue a permit for the processing of goods must be justified and motivated. The customs authority shall notify the person receiving the permit for processing goods in the customs territory of the said refusal in writing.

Article 250. Review and cancellation of permission for processing on customs territory
1. A permit for processing of goods in the customs territory may be revoked by the customs authority.
2. Permission for processing on customs territory customs authorities revoked if:
1) in accordance with the decision of the Commission of the Customs Union, placement of goods under the customs procedure for processing on customs territory is not allowed;
2) upon receiving the information were filed against foreign goods, by-products, residues and waste output norms, the application of which has led to an underestimation of customs duties, except as specified in subsection 7 this article.
3. Prior to the decision to revoke the authorization for processing goods in the customs territory in accordance with paragraph 2 of part 2 of this article, the customs authority shall send to the declarant in writing a notice of a possible revocation of the permit for processing goods outside the customs territory, specifying the reasons for the recall. If, within 10 business days from the date of receipt of the notification, the declarant (the person who has received the permit for processing goods in the customs territory) does not take measures to eliminate the reasons for the withdrawal of the permit for processing goods in the customs territory, such permission for processing of goods is withdrawn by the customs body.
4. The decision of the customs authority to revoke the permit for processing on customs territory taken in accordance with paragraph 1 2 part of this article, effective from the date of entry into force of the Customs Union Commission. The decision of the customs authority to revoke the permit for processing on customs territory taken in accordance with paragraph 2 2 of this Article, the date of the decision of the customs authority to revoke the permit for processing on customs territory.
5. If you revoke a permit for processing of goods in the customs territory of the premises of foreign goods under the customs procedure for processing on customs territory in accordance with a revoked permission is not allowed, and in the case of goods placed under the customs procedure for processing on customs territory before the withdrawal of permission for processing on customs territory paragraph 1 2 part of this article may be specified to complete the customs procedure under Chapter 34 Customs Code of the Customs Union.
6. If you revoke a permit for processing of goods in the customs territory in accordance with paragraph 2 2 part of this article in respect of foreign goods placed under the customs procedure for inward processing, by-products of which the date of withdrawal of permission for processing on customs territory are not placed under the customs procedure re-export, subject to customs duties and taxes in accordance with Article 251 Customs Code of the Customs Union.
7. Permission for processing on customs territory customs authorities canceled, if it is received were filed knowingly false information in relation to goods-products, residues and waste output norms, the application of which has led to an underestimation of the amount of customs payments.
8. The decision of the customs authority to cancel the permit for processing on customs territory is valid from the date of authorization for processing on customs territory.
9. The customs authorities of the decision to cancel the permit for processing of goods in the customs territory of the stop of customs operations in respect of foreign goods-products, residues and waste in connection with the cancellation of the permit for processing on customs territory.
10. With cancellation of the permit for processing of goods in the customs territory for 10 days after the decision on cancellation shall be payable:
1) customs duties and taxes on foreign goods placed under the customs procedure for processing on customs territory in connection with the cancellation of the permit for processing on customs territory, according to the procedure established by Article 251 Customs Code of the Customs Union;
2) export customs duties on processed products, are placed under the customs.
11. The form and procedure review, form and order revocation for processing on customs territory established by the federal executive body authorized in the field of customs. (See order FCS № 532 from 14.03.2011)

Article 251. Replacement of foreign goods with equivalent goods (equivalent compensation)
1. With the permission of the customs authorities permitted the replacement of foreign goods placed under the customs procedure for processing on customs territory, equivalent goods under Article 248 Customs Code of the Customs Union. On the resolution on the use of equivalent compensation customs authority shall indicate in the permit for processing of goods in the customs territory.
2. If the replacement of foreign goods with equivalent goods permitted export of processed products obtained from equivalent goods shall be allowed to import foreign goods into the customs territory of the Customs Union, as specified in the permit for processing of goods in the customs territory. At the same time for the import of foreign goods is determined by the person who received (receive) the permit for processing on customs territory, in coordination with the customs authorities.
3. The Russian Federation has the right to determine the order of equivalent compensation in respect of certain categories of goods.

Article 252. Accounting for goods in the application of customs procedures for processing on customs territory. Reporting on the use of the customs procedure of inward processing
1. Declarant, as well as persons in the processing of goods placed under the customs procedure for processing on customs territory, must keep records of the goods.
2. Accounting for goods is in accordance with the Russian legislation on accounting and tax issues.
3. If, within the time limit for processing the same foreign goods imported several consignments, the inclusion of such goods for customs purposes is based on the assumption that the goods were imported at an earlier date, the first to be used for processing.
4. Rule provided 3 part of this Article shall not apply if specified in the permit for processing method for identifying foreign goods in the processed products requires specific comparisons of foreign goods with the product of processing, the manufacture of which this foreign goods used. Declarant may refuse to use this rule if it is incompatible with its methods of accounting.
5. Declaring the goods at least once every three months, submit to the customs authorities reports containing information on the implementation of the requirements and conditions of the customs procedure for processing on customs territory in accordance with the parts and 7 8 article 177 hereof.
6. If foreign goods are imported into the Russian Federation and (or) processing products are exported from the Russian Federation in several consignments, final verification of the quantity of processed products, specified in the permit for processing of goods produced within 30 days after the end of processing on customs territory.

Article 253. Termination and Suspension of customs procedures for inward processing
1. Completion of the customs procedure of processing is carried out in accordance with Article 249 Customs Code of the Customs Union.
2. When placing the food processing and (or) foreign goods have not undergone operations for processing under customs procedure of release for domestic consumption, customs duties and taxes shall be paid with the specifications set out in Article 251 Customs Code of the Customs Union.
3. Before the deadline for processing the customs procedure for processing on customs territory (for the processing of goods) may be suspended. The order of suspension and resumption of the customs procedure for processing on customs territory determined by the decision of the Commission of the Customs Union.

Chapter 32. Customs procedure for processing outside the customs territory

Article 254. Contents of the customs procedure of processing outside the customs territory and the conditions for placing goods under the customs procedure
1. Contents of the customs procedure of processing outside the customs territory and the conditions for placing goods under the customs procedure defined by Articles 252 253 and Customs Code of the Customs Union.
2. To be placed under the customs procedure for processing outside the customs territory of the customs declaration submitted by the person who obtained the permit for processing of goods outside the customs territory under Article 258 hereof.

Article 255. The processing of goods outside the customs territory
1. The processing of goods outside the customs territory is determined by the person receiving the permit for processing of goods outside the customs territory, within the period specified in Article 256 Customs Code of the Customs Union, and agreed with the customs authorities when considering an application for a permit for processing of goods.
2. On a reasoned application of the person who obtained the permit for processing of goods outside the customs territory of processing of goods outside the customs territory may be extended within the period specified in subsection 1 this article.
3. The customs body shall consider the application for extension of the processing period of the goods outside the customs territory within 10 business days and notify the person who has received the permit for processing goods outside the customs territory to prolong the processing of goods outside the customs territory or to refuse such extension. The customs body has the right to refuse to extend the processing of goods outside the customs territory only if the declarant does not comply with the requirements and conditions for the application of the customs procedure for processing goods outside the customs territory, established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters. The refusal of the customs authority to extend the processing of goods outside the customs territory should be justified and motivated. The customs authority shall notify the declarant of the said refusal in writing.

Article 256. Identification of goods in the products of their processing
1. In order to identify the goods of the Customs Union in the processed products used in a manner specified in Article 255 Customs Code of the Customs Union.
2. Applicability of the declared method of identifying the exported goods for processing outside the customs territory of the processed products is established by customs authorities for the characteristic features of the transactions of goods and processing of goods. If the proposed method for identifying the declarant exported goods in the products of their processing customs authority considers appropriate, the customs authorities are free to determine how to identify the goods.

Article 257. Yield norms for processing outside the customs territory
1. The norms for the withdrawal of products of processing of goods outside the customs territory are determined by the person receiving a permit for processing goods outside the customs territory, based on the actual conditions under which the processing of goods is processed, and agreed with the customs body when examining an application for a permit for processing goods outside the customs territory, for Exception of the case provided for in part 2 of this article. When the norms for the output of processed products are harmonized, the customs body takes into account the conclusions of expert organizations based on a specific technological process of processing.
2. If the conditions established in paragraph 2 250 articles of the Customs Code of the Customs Union, the federal executive bodies authorized by the Government of the Russian Federation may be set standard norms of refined products.

Article 258. The permit for processing of goods outside the customs territory
(See the order of the Russian FCS 27 May 2011, № 1072.i order FCS of Russia from November 02 2011 city № 2247)
1. Document on the conditions of processing of goods outside the customs territory under Articles 253 257 and Customs Code of the Customs Union, is to allow for processing of goods outside the customs territory. The permit for processing of goods outside the customs territory shall contain the information specified in Article 257 Customs Code of the Customs Union.
2. In the absence of information on the cost of foreign goods, products of their processing, residues and waste in the permit for processing goods outside the customs territory, the relevant value ranges are indicated. In the absence of information on documents confirming the conclusion of a foreign economic transaction or on other documents confirming the right to own, use and (or) dispose of goods not within the framework of a foreign economic transaction, this information is indicated in the permit for processing goods outside the customs territory in the manner provided for in paragraph 4 of this article, not later than the day of declaration of goods.
3. The permit for processing of goods outside the customs territory of the acts within the prescribed time limit for processing.
4. Upon a written application of a person who has received permission to process goods outside the customs territory, with the permission of the customs authority, changes or additions may be made to the issued permit for processing goods outside the customs territory that do not contradict the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters. The customs authority that issued the permit for processing goods outside the customs territory shall review the application within 10 business days, and if specifying only the information provided by part 1 of this article - within three working days and with the consent makes changes and additions. The refusal of the customs authority to introduce changes and additions to the permit for processing goods outside the customs territory should be justified and motivated. The customs authority shall notify the person who has received a permit to process goods outside the customs territory about the said refusal in writing.

Article 259. Issuance of a permit for processing of goods outside the customs territory
1. The permit for processing of goods outside the customs territory may have any Russian person.
2. To obtain a permit for processing of goods outside the customs territory of the person concerned makes a written application to the processing of goods outside the customs territory of the customs authority in the region of which it is registered as a taxpayer in accordance with the legislation of the Russian Federation on taxes and fees.
3. In a statement to process goods include the following information:
1) about the applicant (the declarant);
2) the person (s) directly involved (commit) transaction processing products, and its (their) place of residence;
3) on the goods intended for processing, and the products of such processing (name, classification code under the nomenclature of foreign economic activity, the amount of primary or secondary units, according to the Commodity Nomenclature of Foreign Trade, the approximate cost or range);
4) of the goods processing operations, including technology and duration;
5) the rate of yield of products;
6) of processed products (name, classification code under the nomenclature of foreign economic activity, estimated in the primary or secondary units, according to the Commodity Nomenclature of Foreign Trade, the approximate cost or range);
7) on how to identify the goods of the Customs Union in their products;
8) to replace the products of processing of foreign goods;
9) the term of processing of goods.
4. The application for processing of goods outside the customs territory of the document confirming the declared information.
5. The customs authority shall consider the application for processing of goods outside the customs territory and the attached documents for 15 days after their adoption. The customs authority may request that third parties, as well as the state of the documents confirming the declared information. The customs authority may extend the application for processing of goods outside the customs territory, but not more than 30 days from the date of its adoption.
6. If the goods were placed under the customs procedure for processing outside the customs territory for repair, as the application for processing of goods outside the customs territory of the customs declaration can be used. Term review of the declaration shall not exceed the term fixed in Article 196 Customs Code of the Customs Union.
7. The customs body refuses to issue a permit for processing goods outside the customs territory only if, when submitting an application for processing goods outside the customs territory, the declarant does not comply with the requirements and conditions for the application of the customs procedure for processing outside the customs territory established by the legislation of the Customs Union and the legislation of the Russian Federation on customs Case, as well as in case of acceptance by the customs body of a decision on refusal to agree on the declared norms of output of products And term of processing of goods. The refusal of the customs authority to issue a permit for processing goods outside the customs territory must be justified and motivated. The customs authority shall notify the person who has received a permit to process goods outside the customs territory about the said refusal in writing.

Article 260. Review and cancellation of the permit for processing of goods outside the customs territory
1. The permit for processing of goods outside the customs territory may be revoked by the customs authority in the following cases:
1) if, in accordance with the decision of the Commission of the Customs Union, placement of goods under the customs procedure for processing outside the customs territory is not allowed;
2) if the declarant does not comply with the requirements and conditions for the use of the customs procedure of processing outside the customs territory established by the customs legislation of the Customs Union and the Russian Federation legislation on customs;
3) if upon receipt of information were filed in relation to the goods of the Customs Union and its products, rules out, the application of which has led to an underestimation of customs duties, except as specified in subsection 6 this article.
2. Before making the decision to revoke the permit for processing of goods outside the customs territory in accordance with paragraphs 2 and 3 1 part of this article that the declarant the customs authority in writing a notice of a possible withdrawal of the processing of goods outside the customs territory of the review with reasons. If within 10 days declarant does not take measures to eliminate the causes of withdrawal of permission for processing of goods outside the customs territory, such permission for processing of goods outside the customs territory of the customs authority is revoked.
3. The decision of the customs authority to revoke the permit for processing of goods outside the customs territory, made in accordance with paragraph 1 1 part of this article, effective from the date of entry into force of the decision of the Commission of the Customs Union. The decision of the customs authority to revoke the permit for processing of goods outside the customs territory, made in accordance with paragraph 2 or 3 1 of this Article, the date of acceptance by the customs authorities of the decision to revoke the permit for processing of goods outside the customs territory.
4. If you revoke a permit for processing of goods outside the customs territory in accordance with paragraph 1 1 part of this article, placement of goods under the Customs Union customs procedure for processing outside the customs territory is not allowed, and in the case of goods placed under the customs procedure for processing outside the customs territory before the withdrawal of permission for processing goods outside the customs territory shall be allowed to complete the customs procedure specified under Chapter 35 Customs Code of the Customs Union.
5. When revoking a permit for processing goods outside the customs territory in accordance with paragraphs 2 and 3 of part 1 of this article, the placement of goods of the Customs Union under the customs procedure for processing outside the customs territory in accordance with the revoked permit for processing in the customs territory is not allowed, and in relation to the goods of the Customs Union Placed under the customs procedure for processing outside the customs territory, whose processing products on the day of withdrawal of the permit for processing goods outside the customs Territories are not placed under the customs procedure of re-import or release for domestic consumption, export customs duties are payable. With regard to processed products, which on the day of withdrawal of the permit for processing goods outside the customs territory are not placed under the customs procedure of re-importation or release for domestic consumption, import customs duties and taxes are payable.
6. The permit for processing of goods outside the customs territory may be canceled by the customs authority, if it is received were filed knowingly false information in respect of goods of the Customs Union and its products, rules out, the application of which has led to an underestimation of the amount of customs payments.
7. The decision of the customs authority to cancel the permit for processing of goods outside the customs territory of the effect from the date of authorization for processing of goods outside the customs territory.
8. The customs authorities of the decision to cancel the permit for processing of goods outside the customs territory of the stop of customs operations in respect of goods of the Customs Union, the processed products in accordance with the cancellation of the permit for processing of goods outside the customs territory.
9. With cancellation of the permit for processing of goods outside the customs territory for 10 days after the decision on cancellation shall be payable:
1) export duties on goods of the Customs Union, placed under the customs procedure for processing outside the customs territory in accordance with a permit for processing of goods outside the customs territory, canceled by customs authorities;
2) import duties and taxes on refined products imported into the customs territory of the Customs Union, in accordance with a permit for processing of goods outside the customs territory, canceled by Customs.
10. The form and procedure review, the form and procedure for revocation processing of goods outside the customs territory established by the federal executive body authorized in the field of customs. (See order FCS № 1072 from 27.05.2011)

Article 261. Replacement of processing of foreign goods
1. Allows replacement of products of processing of foreign goods in accordance with Article 259 Customs Code of the Customs Union.
2. If the purpose of processing was free of charge (warranty) repairs carried out within the warranty period, the replacement of processed products with foreign goods is allowed on the basis of the declaration of the declarant in the event that the foreign producer confirms the need to replace the defective goods with a similar product and the possibility of such replacement is provided for by the contract or manufacturer's guarantee, And these goods are placed under the customs procedure of re-importation during the processing period. The provisions of this Part do not apply if, during the initial importation of goods into the Russian Federation, when they were placed under the customs procedure for release for domestic consumption, the presence of a defect (defects) that was the cause of the unpaid (guarantee) repair of these goods was taken into account. On the permission to replace processed products with foreign goods, the customs authority indicates in the permit for processing goods outside the customs territory. In cases where a goods declaration outside the customs territory is used as a permit for goods, the permission of the customs body to replace processed products with equivalent foreign goods is issued in the form of a separate document, the form and procedure for issuing which are determined by the federal executive authority authorized in the field of customs . The permit shall be issued within the timeframe for the release of goods specified in Article 196 of the Customs Code of the Customs Union on the basis of a written request of the declarant drawn up in an arbitrary form specifying the reasons for the need to replace processed products with equivalent foreign goods and enclosing documents confirming the information specified in the application and meeting the conditions stipulated in the application This part. (See RF FCS Order No. 217 from 07.2011)
3. How to replace the processed products equivalent foreign goods otherwise than is provided 2 part of this Article shall be determined by the Government.
Attention! Replacement rule-products equivalent foreign products in the processing of goods outside the single customs territory of the Customs Union, if the processing operations is onerous (paid) repair, as well as the movement of goods in the Customs Union within the EurAsEC pipeline, approved by the Government of the Russian Federation № 1239 30.12.2011 g .

Article 262. Reporting on the use of the customs procedure of processing outside the customs territory
1. Declarant at least once in three months is the customs office reports that contain information on the requirements and conditions of use of the customs procedure of processing outside the customs territory, in accordance with parts and 7 8 article 177 hereof.
2. When processed products are imported into the customs territory of the Customs Union in several batches, final verification of the quantity of processed products specified in the permit for processing of goods outside the customs territory, not later than the 30 days after the end of processing outside the customs territory.

Article 263. Completion of the customs procedure of processing outside the customs territory
1. Not later than the expiration date for processing by-products and products not undergone processing operations should be placed under the customs procedure of re-importation, production for domestic consumption or export (except if in accordance with the legislation of the Russian Federation said goods subject to mandatory re-importation the Russian Federation) on the terms and conditions set forth by the Customs Code of the Customs Union.
2. Food processing may be placed under the customs procedure of re-importation or production for domestic consumption of one or more parties (sending).
3. When placing the food processing under the customs procedure of release for domestic consumption, import customs duties and taxes payable in accordance with Article 262 Customs Code of the Customs Union.
4. Calculation and payment of customs duties and taxes by placing the goods placed under the customs procedure for processing outside the customs territory under the customs procedure for exports made with the specifications set out in Article 263 Customs Code of the Customs Union.

Chapter 33. The customs procedure of processing for domestic consumption

Article 264. Contents of the customs procedure of processing for domestic consumption and the conditions for placing goods under the customs procedure
1. Contents of the customs procedure of processing for domestic consumption and the conditions for placing goods under the customs procedure defined in Articles 264 265 and Customs Code of the Customs Union.
2. To be placed under the customs procedure of processing for domestic consumption customs declaration submitted by the person who obtained the permit for processing of goods for home consumption under Article 269 hereof.

Article 265. Goods in respect of which allowed processing for domestic consumption
The list of goods in respect of which allowed processing for domestic consumption, is determined by the Government.
Attention! The list of goods in respect of which allowed processing for domestic consumption, see the decision of the Government of the Russian Federation № 565 12.07.2011 g)

Article 266. Identification of foreign goods in the processed products
1. In order to identify foreign goods in the processed products the modalities indicated in Article 267 Customs Code of the Customs Union.
2. Admissibility of statement declaring the method of identification of foreign goods in the processed products established by customs authorities in view of the characteristic features of goods and the goods processing operations.

Article 267. The processing of goods for domestic consumption
1. The processing of goods for home consumption is determined by the person receiving the permit for processing of goods for domestic consumption, within the period specified in Article 268 Customs Code of the Customs Union, and agreed with the customs authorities when considering an application for a permit for processing of goods for domestic consumption.
2. On a reasoned application of the person who obtained the permit for processing of goods for domestic consumption, the processing of goods for domestic consumption may be extended within the period specified in subsection 1 this article.
3. The customs authority considers the application for extending the processing term for domestic consumption within 10 business days and informs the person who has received the authorization for processing goods for domestic consumption to extend the term or refuse to extend it. The customs authority has the right to refuse to extend the period for processing goods for domestic consumption only if the declarant does not comply with the requirements and conditions for the application of the customs procedure for processing goods outside the customs territory established by chapter 36 of the Customs Code of the Customs Union and the legislation of the Russian Federation on customs matters.
4. The customs authority to extend the time limit for processing of goods for domestic consumption should be reasoned and motivated. The customs authority shall notify the person who obtained the permit for processing of goods for home consumption, on the said refusal in writing.

Article 268. Norms of refined products for domestic consumption
1. The norms for the withdrawal of processed products are determined by the person receiving the permit for processing goods for domestic consumption, based on the actual conditions under which the processing of goods is carried out, with the exception of the case stipulated in part 2 of this article, and agreed with the customs body when considering an application for a processing permit Goods for domestic consumption. When the norms for the output of processed products are harmonized, the customs body takes into account the conclusions of expert organizations based on a specific technological process of processing.
2. If the conditions established in paragraph 2 270 articles of the Customs Code of the Customs Union, the federal executive bodies authorized by the Government of the Russian Federation may be set standard norms of refined products.

Article 269. The permit for processing of goods for domestic consumption
1. Document on the conditions of processing of goods for home consumption under Articles 265 269 and Customs Code of the Customs Union, is to allow for processing of goods for domestic consumption. The permit for processing of goods for home use shall contain information specified in Article 269 Customs Code of the Customs Union.
2. In the absence of information on the cost of foreign goods, by-products, residues and waste permit for processing of goods for domestic consumption provide the appropriate cost ranges.
3. In the absence of information on documents proving the commission of foreign transaction, or on other documents confirming the right of ownership, use and (or) disposal of goods not in the foreign trade, this information is specified in the permit for processing of goods for domestic consumption in the order specified in the 6 this section, no later than the date of declaration of goods.
4. If the goods are placed under the procedure of processing for domestic consumption by the authorized economic operator, as a document of the conditions for processing on customs territory can be an agreement between the authorized economic operators and customs authorities, signed in accordance with Part 8 86 articles of the present Federal law, provided that in the agreement contains the information referred to in paragraphs 1 and 2 this article.
5. A permit for processing of goods for domestic consumption transfer to another person is not subject.
6. Upon a written application of a person who has received permission to process goods for domestic consumption, with the permission of the customs authority, changes or additions may be made to the issued permit for processing goods for domestic consumption that do not contradict the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters. The customs authority that issued such permission shall consider the application within 10 business days, and if specifying only the information provided for in part 2 of this article - within three working days and with the consent makes changes and additions. The refusal of the customs authority to make changes and additions to the permit for processing goods for domestic consumption must be justified and motivated. The customs authority shall notify the person who has received the authorization to process the goods for domestic consumption about the said refusal in writing.

Article 270. The procedure for issuing a permit for processing of goods for domestic consumption
1. The permit for processing of goods for domestic consumption may have any Russian person.
2. To obtain a permit for processing of goods for domestic consumption the person concerned makes a written declaration to the customs office in the region of which it is registered as a taxpayer in accordance with the legislation of the Russian Federation on taxes and fees.
3. In a statement to process goods include the following information:
1) about the applicant (the declarant);
2) the person (s) directly involved (commit) transaction processing products;
3) on the goods intended for processing, and the products of such processing, as well as wastes and residues (name, classification code under the nomenclature of foreign economic activity, the amount of primary or secondary units, according to the Commodity Nomenclature of Foreign Trade, the value or range );
4) of processing operations, products, methods and duration;
5) about the location of production facilities, which are made with the use of transaction processing products;
6) the rate of yield of products;
7) on how to identify the foreign goods in their products;
8) the term of processing of goods;
9) the possibility of further waste management.
4. The application for processing of goods accompanied by proof of the declared information.
5. The customs authority shall consider the application and attached documents for 15 days after their adoption. The customs authority may request that third parties, as well as the state of the documents confirming the information specified in subsection 3 this article. The said persons shall within 10 days of receipt of the request to submit the requested documents. The customs authority may extend the period of the application, but not more than 30 days from the date of its adoption.
6. The customs authority shall refuse to issue a permit for processing of goods for home consumption only in case when applying the declarant not met the requirements and conditions for the use of the customs procedure of processing for domestic consumption established by the customs legislation of the Customs Union and the Russian Federation legislation on customs, as well as in If the customs authorities of the decision to refuse to agree standards of refined products and the processing period.
7. The customs authorities to issue a permit for processing of goods for domestic consumption should be reasoned and motivated. The customs authority shall notify the declarant's refusal specified in writing.

Article 271. Review and cancellation of the permit for processing of goods for domestic consumption
1. The permit for processing of goods for domestic consumption may be revoked by the customs authority when:
1) the declarant does not comply with the requirements and conditions for the use of the customs procedure of processing for domestic consumption established by the customs legislation of the Customs Union and the Russian Federation legislation on customs;
2) upon receiving the information were filed against foreign goods, by-products, residues and waste output norms, the application of which has led to an underestimation of the amount of customs duties, except as specified in subsection 6 this article.
2. Before making the decision to revoke the permit for processing of goods for domestic consumption customs authority that the declarant in writing notice of a possible withdrawal of the processing of goods for domestic consumption with the reasons recall. If within 10 working days from the receipt of the notification the declarant does not take measures to eliminate the causes of withdrawal of permission for processing goods for domestic consumption, the permit is revoked by Customs.
3. The decision of the customs authority to revoke the permit for processing of goods for domestic consumption is valid from the date of acceptance by the customs authorities of the decision to revoke the permit for processing of goods for domestic consumption.
4. If you revoke a permit for processing of goods for domestic consumption premises foreign goods under the customs procedure of processing for domestic consumption in accordance with a revoked permission for processing is not allowed.
5. When revoking a permit for processing goods for domestic consumption, the declarant must pay in respect of foreign goods placed under the customs processing procedure for domestic consumption and not processed for the day of recall of the said permit, import customs duties or export such goods outside the customs territory of the Customs Union in accordance with Customs procedure of re-export. With regard to foreign goods placed under the customs processing procedure for domestic consumption and processed for the day of recall of the said permit for processing of goods, it is allowed to complete the customs processing procedure for domestic consumption in the manner prescribed by chapter 36 of the Customs Code of the Customs Union.
6. The permit for processing of goods for domestic consumption may be canceled by the customs authority, if it is received were filed knowingly false information in relation to goods-products, residues and waste output norms, the application of which has led to an underestimation of the amount of customs payments.
7. The decision of the customs authority to cancel the permit for processing of goods for domestic consumption is valid from the date of issuance of the permit for processing of goods for domestic consumption.
8. The customs authorities of the decision to cancel the permit for processing of goods for domestic consumption stop of customs operations in respect of foreign goods-products, residues and waste in the cancellation of the permit for processing of goods for domestic consumption.
9. With cancellation of the permit for processing of goods for domestic consumption during 10 days after the decision on cancellation shall be paid import duties on foreign goods placed under the customs procedure of processing for domestic consumption and not processed on the date of the decision.
10. The form and procedure review, the form and procedure for revocation processing of goods for domestic consumption established by the federal executive body authorized in the field of customs.
Attention! The procedure of the customs authorities of actions related to the issuance of the permit for processing of goods for domestic consumption as well as the order of revocation and cancellation of the permit for processing of goods for domestic consumption, see Order of the FCS of Russia № 1243 15.06.2011 city

Article 272. Accounting for goods in the application of the customs procedure of processing for domestic consumption. Reporting on the use of the customs procedure of processing for domestic consumption
1. Declarant, as well as persons in the processing of goods placed under the customs procedure of processing for domestic consumption, are required to keep records of goods.
2. Accounting for goods is in accordance with the Russian legislation on accounting and tax issues.
3. If, within the time limit for processing the same foreign goods imported several consignments, the inclusion of such goods for customs purposes is based on the assumption that the goods were imported at an earlier date, the first to be used for processing.
4. Rule provided 3 part of this Article shall not apply if specified in the permit for processing method for identifying foreign goods in the processed products requires specific comparisons of foreign goods with the product of processing, the manufacture of which this foreign goods used. Declarant may refuse to use this rule if it is incompatible with its methods of accounting.
5. Declaring the goods at least once every three months, submit to the customs authorities reports containing information on the implementation of the requirements and conditions of the customs procedure of processing for domestic consumption in accordance with parts and 7 8 article 177 hereof.
6. If foreign goods are imported into the Russian Federation several consignments, final verification of the quantity of processed products, specified in the permit for processing of goods for domestic consumption, not later than the 30 days after the end of processing for domestic consumption.

Article 273. Completion of the customs procedure of processing for domestic consumption
Not later than the expiration date for processing by-products and products not undergone processing operations should be placed under the customs procedure of release for domestic consumption in accordance with Articles 273, 275 276 and Customs Code of the Customs Union.

Chapter 34. The customs procedure of temporary importation (tolerance)

Article 274. Contents of the customs procedure of temporary importation (tolerance) and the conditions for placing goods under the customs procedure
Contents of the customs procedure of temporary importation (tolerance) and the conditions for placing goods under the customs procedure defined by Articles 277 278 and Customs Code of the Customs Union.

Article 275. Use and disposal of temporarily imported goods
1. Use and disposal of goods placed under the customs procedure of temporary importation (tolerance), is within the limitations established by Article 279 Customs Code of the Customs Union.
2. Temporarily imported goods must be in actual possession and use of the declarant, except as specified in Sections 276 and 277 hereof.

Article 276. Transfer declarant temporarily imported goods in the possession and use of any other person without the permission of the customs authority
1. Transfer declarant temporarily imported goods in the possession and use of any other person without the permission of the customs authorities permitted to set sub-paragraph 1 3 279 articles of the Customs Code of the Customs Union, as well as:
1) in the case of temporary importation of reusable (returnable) packaging intended for pack and protect the goods intended for sale and trafficking, if, according to the foreign trade contract this or similar (same type and of approximately equal value) container must be returned;
2) for the purpose of testing, research, testing, checking, experiments or experiments with the temporarily imported goods or their use in the tests, research, testing, checking, experiments or experiments;
3) for other purposes determined by the Government of the Russian Federation.
2. When transferring temporarily imported goods in the possession and use of another person shall notify the declarant in any form the customs authority, which was carried placing these goods under the customs procedure, specifying the name and address of the person to whom the goods are transferred, the purpose of their transfer, and the location of goods if the value of such goods exceeds 500 000 rubles.
3. The transfer of temporarily imported goods to another person without the permission of the customs authority does not exempt the declarant the customs procedure of temporary importation (tolerance) of the requirements and conditions established by Chapter 37 Customs Code of the Customs Union. Persons who have passed declaring the possession and use temporarily imported goods are jointly and severally with the declarant to pay customs duty payments of amounts of customs payments.
4. The customs authority may, in accordance with paragraph 2 98 articles of the Customs Code of the Customs Union's request for documents and information about the actual location of the temporarily imported goods in the case of transfer of such goods in accordance with part 1 this article to another person information about that person in writing and (or) electronic forms, and establish terms of presentation, which should be sufficient to provide the requested documents and information.

Article 277. Transfer declarant temporarily imported goods in the possession and use of another person with the permission of the customs authority
1. Transfer declarant temporarily imported goods in the possession and use of another person with the permission of the customs authority is allowed in cases other than those specified in Article 276 hereof.
2. Transfer declarant temporarily imported goods in the possession and use of any other person shall be allowed with the written permission of the customs authority, provided that the person is committed to further comply with the requirements and conditions of temporary importation established by the customs legislation of the Customs Union and the Russian Federation legislation on customs.
3. Declarant, transmitting temporarily imported goods should pay customs duties and taxes for the period when he used the goods in accordance with the customs procedure of temporary importation (tolerance), if during this period came the events that lead to the obligation to pay customs duties and taxes.
4. Where compliance with the customs procedure of temporary importation provided the guarantees provided by Article 227 this Federal Law, a person who has passed the temporarily imported goods, should make the relevant documents in your name.
5. Person to whom the temporarily imported goods, has the rights and obligations on the use of the customs procedure of temporary importation established by the head of 37 Customs Code of the Customs Union and the Russian Federation legislation on customs, from the date of acceptance by the customs authorities of the decision on the transfer of temporarily imported goods.

Article 278. The period of temporary importation of goods
1. The period of temporary importation (tolerance) of goods established by customs authorities on the basis of statements of the declarant upon the objectives and circumstances of such import within the period specified in Article 280 Customs Code of the Customs Union.
2. On a reasoned statement declaring the period of temporary importation (tolerance) can be extended within the period specified in subsection 1 this article.
3. The customs authority shall consider the application for an extension of temporary import for 10 working days and inform the declarant to extend or refuse to extend it. The customs authority may refuse to extend the period of temporary importation (tolerance) only if the declarant is not in compliance with the requirements and conditions for the use of the customs procedure of temporary importation established by the legislation of the Russian Federation customs.
4. The customs authority to extend the period of temporary importation (tolerance) must be justified and motivated. The customs authority shall notify the declarant's refusal specified in writing.

Article 279. Temporary admission (admission) scientific or commercial samples
1. Goods temporarily imported into the Russian Federation for the test with them, research, testing, testing, experimentation, experiments or demonstrations or used during testing, research, testing, testing, experimentation, experiments or demonstrations (hereinafter - the scientific or commercial samples ), subject to customs declaration in a simplified manner, in accordance with the provisions of this Article.
2. The Russian Federation has the right to set a maximum number and (or) the maximum value of goods temporarily imported as a scientific or commercial samples by one person at the same time or within a certain period of time, according to the acts of the customs legislation of the Customs Union.
3. Declarant shall be entitled to declare the customs procedure in respect of the destruction of the temporarily imported scientific or commercial samples in accordance with the provisions of Chapter 39 present Federal law, including in cases where scientific or commercial samples were destroyed or damaged during the test with them, research, testing, checking , conducting tests, experiments or demonstrations, or when they are used in the tests, research, testing, testing, experimentation, experiments or demonstrations.
4. The Government of the Russian Federation establishes a list of goods, in the case of temporary importation of which as scientific or commercial samples, the completion of the customs procedure for temporary admission (admission) is not allowed by placing under the customs procedure for destruction in accordance with part 3 of Article 296 of this Federal Law, if they were destroyed or damaged Testing, testing, testing, conducting experiments, experiments or demonstrations, or using them in the course of Testing, research, testing, testing, conducting experiments, experiments or demonstrations.
5. Scientific or commercial samples, temporarily exported to the Russian Federation in the personal luggage of passengers, express mail, as well as scientific or commercial samples, the value of which does not exceed 300 000 rubles, at the request of the declarant may be declared under the simplified procedure using as a customs declaration is a written statement organization - the recipient of scientific or commercial samples. The form of the declaration is set by the federal executive body authorized in the field of customs. (See order FCS № 2408 from 13.12.2010)
6. Scientific institutions and economic societies created by them have the right to place scientific or commercial samples under the customs procedure for temporary admission (admission), using as a proof of the destination of goods a written statement of a scientific institution made in an arbitrary form and containing information on scientific or commercial samples and a description of the circumstances of the transfer of scientific Or commercial samples through the customs border of the Customs Union. Other persons confirm the assignment of scientific or commercial samples by submitting to the customs body a contract with a foreign person if it contains information on the purpose of import of scientific or commercial samples, approved research plans (programs), if any, or other documents on economic activities of the person in whom Contains information about testing, research, testing, testing, conducting experiments, experiments or demonstrations.
7. Status of a research institution supported by its constituent documents. The Russian Federation has the right to establish the criteria by which organizations or academic institutions to determine the federal executive body authorized to confirm the status of the organization, its research institute.
8. The term for the issue of scientific or commercial samples upon their temporary importation (admission) is four hours from the date of acceptance of the customs declaration provided that all the necessary documents are submitted simultaneously with the customs declaration, except in cases when in accordance with this Federal Law some documents may be submitted after issue Goods. The Government of the Russian Federation may establish a list of goods, the release date of which may be up to one working day following the day of registration of the customs declaration. In the specified terms, the customs authorities, if necessary, verify the customs declaration, goods and documents on them.

Article 280. Termination and Suspension of the customs procedure of temporary importation (tolerance)
Termination and Suspension of the customs procedure of temporary importation (tolerance) in accordance with Article 281 Customs Code of the Customs Union.

Chapter 35. The customs procedure of temporary export

Article 281. Contents of the customs procedure of temporary exportation and conditions for placing goods under the customs procedure
Contents of the customs procedure of temporary exportation and conditions for placing goods under the customs procedure established by Articles 285 286 and Customs Code of the Customs Union.

Article 282. Period of temporary export certain goods
1. Period of temporary export goods shall be determined by customs authorities on the basis of statements of the declarant upon the objectives and circumstances of such removal, except as provided in paragraph 4 this article. On a written statement declaring the period of temporary export goods may be extended by the customs authority, subject to parts and 4 5 this article.
2. The customs authority shall consider the request to extend the period of temporary export for 10 working days and inform the declarant to extend or refuse to extend it. The customs authority may refuse to extend the temporary export only if the declarant is not in compliance with the requirements and conditions for the use of the customs procedure of temporary exportation, established by chapter 38 Customs Code of the Customs Union and the Russian Federation legislation on customs.
3. The customs authority to extend the period of temporary export must be justified and motivated. The customs authority shall notify the declarant's refusal specified in writing.
4. In accordance with Article 2 288 Customs Code of the Customs Union to certain categories of goods, depending on the purpose of their export from the customs territory of the Customs Union, as well as for goods, the import of which return for the temporary export is mandatory in accordance with Russian legislation, deadlines temporary export by the Russian Government.
5. In the case of transfer to a foreign person of ownership of the temporarily exported goods in respect of which the legislation of the Russian Federation has not set their mandatory return to the Russian Federation, the temporary removal of these items will not be renewed, and the goods shall be placed under the customs procedure for exports.

Article 283. Temporary export of scientific or commercial samples
1. Scientific or commercial samples, temporarily exported from the Russian Federation outside the Customs Union to conduct tests with them, research, testing, testing, experimentation, experiments or demonstrations or used during testing, research, testing, testing, experimentation, experiments or demonstrations shall be subject to customs declaration in a simplified manner, in accordance with the provisions of this Article.
2. Scientific or commercial samples temporarily exported from the Russian Federation outside the Customs Union in the passenger's personal baggage, express mail, as well as scientific or commercial samples, the value of which does not exceed 300 000 rubles, at the request of the declarant can be declared in a simplified order with application as The customs declaration of the written application of the organization - the sender of scientific or commercial samples. The form of such an application is established by the federal executive body authorized in the field of customs. (See RF FCS Order No. 2408 from 13.12.2010)
3. Academic institutions and business entities created by them shall be entitled to the temporary export of scientific or commercial samples, using as evidence of use of the product written statement of the scientific institutions that constitute in any form and with information about the research or commercial samples and a description of the circumstances of moving scientific or commercial samples through customs border Customs Union.
4. Other persons confirm purpose of scientific or commercial samples by submitting to the customs authorities of the contract with a foreign entity, if it contains information about the purpose of research or export of commercial samples, the approved plans (programs) studies, if any, or other documents that contain information on testing, research, testing, checking, experiments, experiments or demonstrations.
5. Confirmed the status of scientific institutions in order specified in the articles 7 279 hereof.
6. The time limit for the issue of scientific or commercial samples during their temporary exportation is four hours from the date of acceptance of the customs declaration, provided all the necessary documents are submitted simultaneously with the customs declaration, except in cases where certain documents can be submitted after the release of goods in accordance with this Federal Law. The Government of the Russian Federation may establish a list of goods, the release date of which may be up to one working day following the day of registration of the customs declaration. In the specified terms, the customs authorities, if necessary, verify the customs declaration, goods and documents on them.

Article 284. The completion of the customs procedure of temporary export goods
1. The completion of the customs procedure of temporary export goods shall be in accordance with Article 289 Customs Code of the Customs Union.
2. When temporary export goods at the request of the declarant the customs authority shall determine identification characteristics of goods and supply them in the documents of the declarant. When re-import (re) previously temporarily exported goods, the customs authorities verify the coincidence of identifying features. At the coincidence of these features and the absence of direct evidence of substitution of goods, customs authorities can not refuse to place the goods under the customs procedure for re-import.

Chapter 36. The customs procedure of re-importation

Article 285. Contents of the customs procedure of re-importation and conditions for placing goods under the customs procedure
Contents of the customs procedure of re-importation and conditions for placing goods under the customs procedure defined in Articles 292 293 and Customs Code of the Customs Union.

Article 286. Procedure for extending The re
1. Allowed the extension of re-import product categories approved by the decision of the Commission of the Customs Union, for which the term of placement under the customs procedure of re-importation may exceed the term fixed by the Customs Code of the Customs Union.
2. For the renewal of placement under the customs procedure of re-importation specified in paragraph of this article 1 product categories within the declarant 30 days before the declaration of goods to customs authorities is drawn with a reasoned request made in any written form, the federal body of executive power authorized in the field of customs, the statement of the export of goods from the customs territory of the Customs Union in accordance with the customs procedure of export or re-export customs procedure.
3. The request shall be accompanied by the following documents:
1) customs declaration, the customs authority of the Russian Federation to the exportation of goods from the customs territory of the Customs Union;
2) documents confirming the fact of exportation of goods from the customs territory of the Customs Union;
3) documents proving the date of crossing the customs border of the Customs Union;
4) documents containing information about operations to repair the goods, if such operations were carried out with the goods outside the customs territory of the Customs Union.
4. The request for an extension of the re-import period is considered by the federal executive body authorized in the field of customs affairs, no more than 30 days. If not all the documents containing the information specified in part 3 of this article are submitted, the structural subdivision of the federal executive body authorized in the field of customs affairs, whose competence includes the issues of customs procedures application, within 10 days from the date of receipt of the request, notifies the declarant in writing The need to submit additional documents containing this information. After submitting to the federal executive body authorized in the field of customs, additional documents, the request for extension of the re-importation period of the goods shall be considered within 15 days from the date of their submission.
5. The extension of re-import of goods shall be the head of the structural unit of the federal executive body authorized in the field of customs, whose competence includes the issues of customs procedures, or his deputy.
6. The extension of re-import of goods shall be notified to the declarant and the customs authority in the area of ​​which will be the declaration of goods under the customs procedure of re-importation.
7. In case of refusal to extend the re-importation of goods declarant sent a letter outlining the reason (s) for refusal.

Article 287. Return (offset) the amounts of export duties
1. The goods specified in sub paragraph 1 1 293 articles of the Customs Code of the Customs Union, placed under the customs procedure of re-import, you will return (offset) of the paid amounts of export customs duties, if such goods are placed under the customs procedure for re-import within six months from the day following the date of placing such goods under the customs procedure for exports.
2. Return (offset) the amounts paid export duties by customs authorities in the manner prescribed by chapter 17 hereof.

Article 288. Amounts of import customs duties, taxes, subsidies and other amounts by placing the goods under the customs procedure of re-importation
1. When goods are placed under the customs procedure of re-importation shall be payable to the Federal Treasury, and in cases established by international agreement states - members of the Customs Union - to the account specified by this international treaty:
1) amount of import duties, taxes and (or) interest thereon, if the amount of such duties, taxes and (or), interest is not charged or have been returned in connection with the export of goods from the customs territory of the Customs Union;
2) the amount of domestic taxes, subsidies and other amounts not paid or received directly or indirectly as payments, benefits or compensation in connection with the export of goods from the customs territory of the Customs Union.
2. The obligation to pay the amounts of import customs duties and taxes, domestic taxes, subsidies and other amounts in respect of goods placed under the customs procedure of re-importation, occurs in declaring the date of registration of customs authorities of the customs declaration.
3. The obligation to pay the amounts of import customs duties and taxes, domestic taxes, subsidies and other amounts stop by the declarant in the cases:
1) of payment of import duties and taxes, domestic taxes, subsidies and other amounts in the amounts established in accordance with this Federal Law;
2) refusal to release the goods under the customs procedure of re-importation.
4. Amount of import customs duties and taxes shall be calculated according to the rules set forth in Article 251 Customs Code of the Customs Union to determine the payable customs duties and taxes when placing food processing under the customs procedure of release for domestic consumption.
5. The amounts of internal taxes are calculated on the basis of the rates applicable at the date of registration of the customs declaration when goods are exported outside the customs territory of the Customs Union and the customs value of the goods and (or) their quantity determined when exporting goods outside the customs territory of the Customs Union. If the customs value of the goods was not determined and not declared for the exported goods, if the customs value of the goods was not specified and declared, for the purposes of calculating the amount of domestic taxes, the price actually paid or payable for these goods indicated in the invoice issued in connection with the purchase- Sale when exporting goods, recalculated in the currency of the Russian Federation in the manner prescribed by this Federal Law, as of the date of registration of the customs declaration when exporting goods outside the customs Th territory of the Customs Union. When applying for the specified goods of the customs export procedure in connection with other transactions, the value of these goods is used in commercial or other documents relating to these goods when exported, converted into the currency of the Russian Federation in the manner prescribed by this Federal Law on the date of registration Customs declaration when exporting goods outside the customs territory of the Customs Union.
6. Procedure for the calculation of subsidies and other amounts that are not specified in the parts and 4 5 this Article shall be determined by the Government. The Russian Federation has the right to determine cases when in addition to these amounts, interest is charged at the rate of refinancing of the Central Bank of the Russian Federation.
7. Import duties, taxes, domestic taxes, subsidies and other amounts payable to the release of goods under the customs procedure of re-importation.
8. Amount of import duties and taxes, domestic taxes, subsidies and other amounts and interest thereon under this Article shall be paid in accordance with the Customs Code of the Customs Union and the present Federal law for the collection of customs duties.

Chapter 37. Customs procedure for re-export

Article 289. Contents of the customs procedures and re-conditions for placing goods under the customs procedure
Contents of the customs procedures and re-conditions for placing goods under the customs procedure defined by Articles 296 297 and Customs Code of the Customs Union.

Article 290. Features of the transport of the goods placed under the customs
The export of goods placed under the customs, the customs territory of the Customs Union under customs control for the procedure of customs transit procedure and on the terms established by the head 32 Customs Code of the Customs Union and the head 29 hereof.

Article 291. Return (offset) the amounts of import customs duties and taxes
In respect of goods previously placed under the customs procedure of release for domestic consumption, and placed under the customs in accordance with the conditions specified in sub-article 2 297 Customs Code of the Customs Union, and actually exported outside the customs territory of the Customs Union, will return (offset) of the paid amounts of import customs duties and taxes in accordance with the procedure established by Chapter 17 hereof.

Chapter 38. Customs procedure for free trade

Article 292. Contents of the customs procedure of free trade and the conditions for placing goods under the customs procedure
Contents of the customs procedure of free trade and the conditions for placing goods under the customs procedure defined in Articles 302 303 and Customs Code of the Customs Union.

Article 293. Duty-free shops
1. The premises of free trade may consist of trading rooms, back rooms and warehouses.
2. Requirements for the location, amenities and equipment duty-free shop established by Article 84 hereof.
3. The owner of a duty free shop is obliged to keep records and submit reports in respect of goods placed under the customs procedure of free trade, in accordance with Article 59 hereof.

Article 294. Organization of free trade for certain categories of persons
1. Order of the organization of free trade to foreign diplomatic missions, equivalent representative offices of international organizations, consulates, as well as equal to them of diplomatic agents, consular officers and members of their families living with them by the government of the Russian Federation.
2. Government of the Russian Federation establishes the requirements for the location, amenities and equipment duty-free shops mentioned in part 1 this article.

Chapter 39. Customs procedure for destruction

Article 295. Contents of the customs procedures for the destruction and conditions for placing goods under the customs procedure
Contents of the customs procedures for the destruction and conditions for placing goods under the customs procedure defined by Articles 307 308 and Customs Code of the Customs Union.

Article 296. Permission of the customs authority for placement of goods under the customs procedure for destruction
(See the procedure for the customs authorities of actions related to the approval for the placement of goods under the customs procedure for destruction and a permission form for placement of goods under the customs procedure for destruction)
1. Placement of goods under the customs procedure for destruction may be permitted by the customs authority.
2. To obtain permission to place goods under the customs procedure for destruction person who, in accordance with Article 186 Customs Code of the Customs Union may be declaring the goods, a written statement which shall include the name and code of the goods under the nomenclature of foreign economic activity to be deleted, their number, price, location, expected way, place and date of destruction, as well as a summary of the reasons for declaring displays products from circulation.
3. In cases where the goods that have been destroyed are permanently lost or damaged due to an accident or force majeure or due to the conduct of commercial or scientific operations specified in part 5 of this article, the declarant shall state the place and date in the application, When these events occurred, and also reports on waste generated as a result of destruction (their name, quantity, value (if possible further commercial use Waste management), and the possibility of commercial use of such wastes.
4. The goods stored in a customs warehouse, the customs procedure for destruction may be declared owner of the customs warehouse.
5. The request for placement of goods under the customs procedure for destruction by declaring attached conclusion of the federal body of executive power authorized by the Government of the Russian Federation, of the possibility of destruction, method and place of destruction of goods, unless the goods are irretrievably lost due to accident or force majeure. As a conclusion about the possibility of destruction, method and place of destruction of the goods can be used:
1) if the goods are destroyed or damaged during the test with them, research, testing, testing, experimentation, experiments or demonstrations, or when they are used in the tests, research, testing, testing, experimentation, experiments or demonstrations - act of destruction issued by the organization that conducted these tests, research, testing, verification, tests, experiments or demonstrations of the goods;
2) license for destruction operations (recycling) with the appropriate category of goods, issued by an organization with which the declarant signed the contract for the destruction (recycling) of the goods.
6. At the same time, a statement declaring the document confirming the circumstances specified in subsection 3 this article. When placed under the customs procedure for destruction of scientific or commercial samples, which have been destroyed or damaged in the commission with the operations in 5 part of this article, such documents are documents prepared for the accounting report and statement of accounting documents.
7. The customs authority shall consider the application of the declarant in the period not exceeding the period of release of the goods specified in Article 196 Customs Code of the Customs Union.
8. The customs authority may refuse to place the goods under the customs procedure of destruction in case of:
1) failure to submit to the customs authority of documents provided in this Article;
2) detection products that are listed in part 3 this article in respect of which the declared customs procedure for destruction without damage claimed by the declarant, or establish the facts of goods or transfer to third parties.

Article 297. Destruction of goods
1. Term destruction of goods established by customs authorities on the basis of statements of the declarant based on the time required to conduct operations to eradicate this kind of goods by the inventive process and the time required for transport from their location in the place of destruction.
2. Place of destruction of goods is determined by the declarant in accordance with the laws of the Russian Federation on the protection of the environment.
3. After the destruction of the goods declarant shall submit to customs authorities with supporting documents (acts or reports of the destruction or disposal, and other documents prepared for destruction or disposal in accordance with Russian law or practice).

Article 298. Inspection at Customs
1. The customs authorities in accordance with the provisions of the Customs Code of the Customs Union and the present Federal Law shall exercise customs control over goods are placed or placed under the customs procedure for destruction, applying a risk management system.
2. In cases where the customs officials for visual observation of the destruction (recycling) of goods, confirming the destruction of the goods shall be drawn up in the form and in the manner determined by the federal executive body authorized in the field of customs. (See order FCS № 2523 from 22.12.2010)

Chapter 40. Customs procedure for refusal by the state

Article 299. Contents of the customs procedures, refusal by the state and conditions for placing goods under the customs procedure for refusal in favor of the state
Contents of the customs procedures, refusal by the state and conditions for placing goods under this procedure are defined by Articles 310 311 and Customs Code of the Customs Union.

Article 300. The order of placement of goods under the customs procedure for refusal in favor of the state
1. Placement of goods under the customs procedure for refusal in favor of the state shall be allowed by the customs authorities.
2. To obtain a permit the person who, in accordance with Article 186 Customs Code of the Customs Union may be declaring the goods, a written statement which shall include the name and code of the goods under the nomenclature of foreign economic activity, quantity, price, location, and a brief statement of the reasons for which the declarant refuses goods to the state.
3. The customs authority shall consider the application for placement of goods under the customs procedure for refusal in favor of the state and the documents attached to it and make a decision to grant or refuse extradition in 10 within days of making the application. (See order FCS № 357 from 21.02.2011)

Article 301. Disposal of the goods placed under the customs procedure for refusal in favor of the state
1. Rejection of goods to the state should not lead to public authorities of the Russian Federation, any costs that can not be offset against the proceeds from the sale of goods.
2. Goods placed under the customs procedure for refusal in favor of the state, passed the federal executive body authorized by the Government of the Russian Federation to organize the implementation of, destruction or recycling (recycling) of the property turned over to the State in accordance with Article 187 hereof.

Article 302. Responsibility for the application of customs procedures, refusal by the state
Responsibility for the legality of disposal of the goods by placing them under the customs procedure for refusal in favor of the state is the declarant. Customs authorities shall not reimburse any property claims of persons having authority in respect of goods on which the declarant refused to the state.

Chapter 41. Special customs procedure

Article 303. The content of the special customs procedures and conditions for placing goods under the customs procedure
1. Special customs procedure - a procedure in which certain categories of goods on the list established by the Commission of the Customs Union shall be imported into the Russian Federation, or exported from the Russian Federation, with full exemption of goods from customs duties and taxes, and without application of non-tariff regulation.
2. The requirements and conditions for placing goods under a special customs procedure, as well as restrictions on the use and disposal of goods placed under a special customs procedure established by the Government of the Russian Federation, unless otherwise stipulated by the customs legislation of the Customs Union.
3. Refund of customs duties and taxes, as well as exemption from payment, refund or compensation of domestic taxes on goods are placed under a special customs procedure is not performed, except if chosen special customs procedure changed the customs export procedure.

Article 304. Customs declaration of goods when they are placed under a special customs procedure
The procedure of customs declaration of goods, a list of information that should be in the direction of the declaration of goods when they are placed under a special customs procedure, and the list of documents to be submitted by the declarant together with the declaration of the goods set by the federal executive body authorized in the field of customs, in accordance with the customs legislation of the Customs Union and the Russian Federation legislation on customs.