Chapter 18. PRIMARY CUSTOMS PROCEDURES
§2. Export
Article 165. Content of the Customs Procedure
Export constitutes a customs procedure under which the goods in free circulation in the customs territory of the Russian Federation are exported from this territory without any obligations to import them back.
Article 166. Terms and Conditions of Subjecting Goods to a Customs Procedure
1. Export of goods is effected upon disbursement of all the requisite export customs duties, observance of the economic restrictions and prohibitions stipulated by the requirements of the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities, and fulfilment of any other terms and conditions set forth by this Customs Code, other federal statutes and legal norms of the Russian Federation.
2. The goods exported in compliance with the customs export procedure shall be exempted from domestic taxes; the domestic taxes levied thereto shall be redeemed or reimbursed pursuant to the Russian legislation on taxes and duties.
|
