Chapter 16.
RELEASE OF GOODS
Article 149. Terms of Release of Goods
1. Goods are released by the customs authorities within the terms of time specified in Article 152 of this Customs Code provided the following conditions have been observed:
(1) the goods customs registration and customs control formalities did not produce any breaches of the customs legislation of the Russian Federation, whereas the revealed faults, which did not provide sufficient grounds for initiating a lawsuit against the declarant for administrative offences, have been rectified, with the exception of the case stipulated by Article 154 of this Customs Code;
(2) the declarant presented to the customs authorities licenses, certificates, permits and/or other documents confirming proper observance of the restrictions pursuant to the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities or the international treaties to which the Russian Federation is party, except the instances when such documents may be presented after the goods have been released;
(3) the declarant has observed the terms and conditions for placing goods under a selected customs procedural status or for applying appropriate customs procedure in accordance with this Customs Code;
(4) all the dutiable payments have been made or guaranteed as per Chapter 31 of this Customs Code.
2. The goods imported to the customs territory of the Russian Federation shall be released for free circulation after the dutiable amounts of dutiable payments have been entered in respective customs bank accounts. In case such amounts have not been entered in the designated bank accounts, the goods concerned shall be regarded as conditionally released. The customs authorities have no right to demand proofs that said funds have been credited to the customs bank accounts. Upon request of a person who has disbursed the requisite customs duties and taxes, the customs office concerned shall be obliged to furnish information pertaining to placement of said payments on the bank account of said customs office.
3. The release of goods may be suspended in accordance with Article 397 of this Customs Code.
4. The customs authorities issue permission to subject Russian goods to be exported from the customs territory of the Russian Federation to a designated customs procedural status with respect to releasing goods.
Article 150. Release of Merchandise prior to the Submission of Customs Declaration
1. Upon importation to the customs territory of the Russian Federation of the merchandise specified in Article 67 of this Customs Code, or in case of application of special simplified procedures of customs registration as per Article 68 of this Customs Code, release of merchandise may be effected prior to the submission of a customs declaration provided the declarant has presented commercial or other documents facilitating identification of said merchandise, as well as the documents confirming observance of the restrictions stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities, except the instances when such documents and information may be presented after merchandise has been released, dutiable payments made or guarantees thereto provided in compliance with the terms specified in Article 31 of this Customs Code.
2. Release of merchandise prior to the submission of a customs declaration shall be permitted provided the declarant submits a written obligation to submit the customs declaration and all the requisite documents within the time limits established by the customs office which may not exceed 45 days from the date of release of merchandise unless this Customs Code establishes other time limits thereto.
3. In case merchandise is released prior to the submission of a customs declaration, applicable to said merchandise shall be the rates of customs duties and taxes, the exchange rates of foreign currencies, and the restrictions stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities effective on date of release of said merchandise.
Article 151. Conditional Release of Goods
1. Goods shall be subject to conditional release in the following situations:
(1) if, in accordance with the effective customs legislation of the Russian Federation, privileges with regard to the disbursement of customs duties and taxes predicate restrictions on the use and disposal of goods;
(2) if goods and/or commodities have been subjected to the customs procedural status of a bonded warehouse, duty-free shop, processing of commodities for domestic consumption, temporary importation, re-export, international customs transit, destruction, as well as special customs procedures applicable to the goods and/or commodities imported to the customs territory of the Russian Federation;
(3) if goods are released without submission of the documents and/or information certifying observance of the restrictions pursuant to the provisions stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities.
2. The conditionally released goods, which, in accordance with the effective customs legislation of the Russian Federation, have been privileged with regard to customs duties and taxes, may only be used for the purposes stipulated by the terms of said privileges.
The goods, whose conditional release was authorised by the customs authorities without submission of the documents and/or information certifying observance of the restrictions pursuant to the provisions stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities, shall not be transferred to any third person including through their sale or alienation by other means, while in those instances when restrictions have been imposed on the importation of said goods for the purpose of verifying their quality and safety shall be prohibited for use (operation, consumption) in any form.
3. The conditionally released goods shall have the status of foreign goods.
4. The goods declared for release for free circulation shall be regarded as conditionally released if the customs authorities conceded a deferral of dutiable payments, or permitted disbursement of customs duties and taxes by instalments, or in case the sums corresponding to customs duties and taxes have not been credited to the bank accounts of the customs office concerned.
Article 152. Time terms of Release of Goods
1. Customs authorities release goods in accordance with Article 149 of this Customs Code not later than in three days from the date of acceptance of a customs declaration, submission of all the requisite documents and information, as well as presentation of goods for inspection to customs officers, except the instances when the time terms of the goods inspection are extended as per Item 2 of Article 539 of this Customs Code.
2. In the event of application of a preliminary declaration (Article 130), goods shall be released after their inspection by the customs authorities.
Article 153. Additional Stipulations for the Release of Goods
1. In case examination of a customs declaration and other documents submitted at the instance of declaration of goods or inspection of declared goods reveal any breaches of the terms and conditions of the goods release stipulated by Article 149 in this Customs Code, the customs authorities shall not permit release of said goods.
The customs office will immediately inform the declarant of the particular breaches of the terms and conditions of the goods release and advise the declarant with regard to the measures to be taken sufficient for meeting the requirements of the goods release in accordance with this Article.
2. In case the customs authorities discover any fictitious details in the information stated during declaration of goods influencing the amount of dutiable payments, as in the instances envisaged by this Customs Code, the customs office will immediately issue a demand that the declarant correct such details and re-calculate the amount of payable duties and taxes. The demand issued by the customs authorities should clearly specify the details that require correction for releasing goods.
3. In case the customs authorities discover any signs suggesting that the information stated by the declarant of goods may contain fictitious details influencing the amount of dutiable payments, or the declared information has not been properly certified, the customs office will perform an additional inspection of goods in the order and by any method stipulated by this Customs Code.
Release of goods shall be permitted by the customs authorities after the dutiable payments, which may be additionally charged based on the results of such an inspection, have been guaranteed. The customs authorities notify the declarant in writing on the amount of requisite guarantee for dutiable payments.
4. In case the customs authorities discover any fictitious details in the information stated during declaration of goods influencing the application to goods of the restrictions and prohibitions stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities in the cases stipulated by this Customs Code, the customs office will immediately issue a demand that the declarant correct such details and present the documents confirming observance of such restrictions. The demand issued by the customs authorities should clearly specify the details that require correction for releasing goods, as well as the documents confirming the observance of said restrictions.
5. In case the customs authorities discover any signs suggesting that the information stated by the declarant of goods may contain fictitious details influencing the application to goods of the restrictions and prohibitions stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities, or that the declared information has not been properly certified, the customs office will perform an additional inspection of goods in the order and by any method stipulated by this Customs Code.
Release of goods shall be permitted by the customs authorities after the declarant has presented the documents confirming the observance of the respective restrictions. The customs authorities notify the declarant in writing of the particular documents to be presented for this purpose.
6. In the instances stipulated by Items 2 and 4 herein, release of goods shall be effected not later than in one day following the date of presentation of a guarantee for dutiable payments and/or from the moment presentation of the documents confirming the observance of respective restrictions.
If as a result of correction of the information stated by the declarant at the instance of the goods declaration the amount of payable customs duties and taxes diminishes in comparison with the amount stated by the declarant, release of such goods shall be effected prior to the fulfilment of the requirements stated in Items 2 and 3 herein.
7. The declarant should be responsible for carrying out the actions stipulated by this Article within the time limits of the goods temporary storage established in accordance with this Customs Code.
Article 154. Release of Goods in Case of Lawsuit pursuant to Administrative Offence
In the event of a lawsuit brought against a declarant on charges of administrative offence, goods may be released as per Article 153 of this Customs Code upon the decision of the chief of the customs office whose officer initiated said lawsuit before the completion of the proceedings on said lawsuit unless the goods were confiscated as material evidence or subjected to arrest in accordance with the Law of the Russian Federation on Administrative Offences.
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