Chapter 17. GENERAL PROVISIONS PERTAINING TO CUSTOMS PROCEDURES
Article 155. Customs Procedures
1. The following customs procedures have been established for goods with a view to ensuring observance of customs regulations:
(1) Principal Customs Procedures:
- release for domestic consumption;
- export;
- international customs transit;
(2) Customs Economic Procedures:
- inward processing procedure;
- processing for domestic consumption;
- outward processing procedure;
- temporary importation;
- bonded warehouse;
- free customs zone (free warehouse);
(3) Completing Customs Procedures:
- re-import;
- re-export;
- destruction;
- rejection in favour of the state;
(4) Special Customs Procedures:
- temporary exportation;
- duty-free trade;
- movement of stores;
- other special customs procedures.
2. Customs procedures are determined by this Customs Code.
3. The customs procedures of a free customs zone (free warehouse) are determined in accordance with the Russian laws regulating the legal relations with regard to establishment and application of the customs procedure of a free economic zone (free warehouse).
Article 156. Choice and Change of the Customs Procedure
1. Importation of goods to and their exportation from the customs territory of the Russian Federation require of their carriers to subject such goods to one of the customs procedures specified in this Paragraph and observe this customs procedure.
2. A person has the right at any time to choose any customs procedure and change it for another one in accordance with this Customs Code.
Article 157. Subjecting Goods to the Customs Procedure
1. Importation of g 1. Goods are subjected to a customs procedure upon permission of the customs authorities issued in accordance with this Customs Code.
2. The customs authorities are obliged to issue permission for subjecting goods to the declared customs procedure provided a person observes the requirements of the declared customs procedure as well as of the other terms stipulating release of goods.
3. The day of subjecting goods to a customs procedure shall be the date of the goods release by customs authorities.
Article 158. Observance of Restrictions and Prohibitions pertaining to Goods Subjected to Customs Procedures
Irrespective of the declared customs procedure, all persons shall be obliged to observe the restrictions and limitations of non-economic nature stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities, as well as the currency control regulations established by Russian law.
Article 159. Documents and Information Confirming Observance of the Customs Procedure
1. Permission for subjecting goods to a desired customs procedure will be granted by a customs office upon submission by the declarant of the documents and information confirming observance of the terms and conditions set forth in this Paragraph stipulating placement of goods under said customs procedure.
2. The customs authorities have no right to request submission of the documents and information other than those, which may be required for confirming the observance of the terms and conditions stipulating placement of goods under the declared customs procedure and observance thereof in accordance with this Customs Code.
Article 160. Guarantees of Observance of Customs Procedures
Upon issuance of permission for subjecting goods to a customs procedure whose terms involve complete or partial exemption of goods from customs duties and taxes, or reimbursement of the earlier paid amounts, and/or non-application of the economic restrictions and prohibitions of stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities, the customs office has the right to demand that the declarant provide a guarantee for requisite dutiable payments (Chapter 31), submit an obligation to export the temporarily imported goods, as well as the other guarantees of proper fulfilment of the obligations set forth by the provisions of this Paragraph.
Article 161. Responsibility to Confirm Observance of Terms and Conditions pursuant to Subjecting Goods to the Customs Procedure
The declarant shall be responsible for confirming the observance of the terms and conditions pursuant to subjecting goods to a customs procedure whose terms involve complete or partial exemption of goods from customs duties and taxes, or reimbursement of the earlier paid amounts, and/or non-application of economic restrictions and prohibitions stipulated the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities.
Article 162. Documents and Information Confirming Observance of the Customs Procedure
1. In case goods, which are subject to a customs procedure, are confiscated due to a lawsuit brought against a declarant on charges of an administrative offence in the field of the customs system, the term of application of this procedure with regard to said goods shall be suspended.
2. If the ruling enacted with regard to said administrative offence in the field of the customs system does not involve any withdrawal of goods subject to a customs procedure, the term of application of this procedure with regard to said goods shall be reinstated.
Upon reinstatement of a customs procedure, the interest, whose charging and disbursement are stipulated in this Section, shall not be charged or paid for the period of suspension of said customs procedure.
3. If a person who is held responsible for an administrative offence is charged with non-observance of the terms and conditions stipulated by the selected customs procedure and said non-observance precludes further application of this customs procedure, it ought to be terminated according to this Section within 15 days from the date of entry into force of the ruling with regard to the lawsuit on the administrative offence.
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