Chapter 20. COMPLETION OF CUSTOMS PROCEDURES
§1 Re-Import
Article 234. Content of the Customs Procedure
1. Re-import constitutes a customs procedure under which the goods under which were previously exported the customs territory of the Russian Federation are imported back to the customs territory of the Russian Federation within prescribed terms of time (Sub-Item 2) of Item 1 in Article 253) without payment of customs duties and taxes or application of economic restrictions pursuant to Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities.
2. For customs clearance purposes, the goods placed under the customs re-import procedure are regarded as goods released for its free circulation.
Article 235. Terms of Placement of Merchandise under Customs Procedure
1. Placement of merchandise under the re-import customs procedure shall be permitted in the following instances:
(1) at the moment of exportation from the customs territory of the Russian Federation, merchandise had the status of the goods released for free circulation or constituted compensating products resulting from processed of foreign goods (Paragraph 1 of Chapter 19);
(2) merchandise has been declared for the customs re-import procedure for three years beginning from the date following the date of its exportation from the customs territory of the Russian Federation. Upon a motivated request by an interested party, the Federal Customs Authority may authorise the extension of the terms with regard to building equipment, equipment used for industrial production, extraction of mineral resources, and similar purposes provided all the other requirements contained herein are observed;
(3) merchandise remains in the same state as it was at the moment of its exportation from the customs territory of the Russian Federation, except the changes resulting from natural wear or natural diminution under normal haulage, storage and utilization (operation) conditions;
(4) all dutiable amounts of import duties, taxes, subsidies and other payments, which are liable for redemption to the state budget at the instance of goods re-import, have been paid.
2. Use of goods outside the customs territory of the Russian Federation for making profit, and/or operations with goods required for their preservation, including repairs (except overhaul and upgrading), technical servicing, and other operations, which may be needed for maintaining the goods consumer properties and preserving them in the same state as they were on the day of their exportation from the customs territory of the Russian Federation, does not preclude placement of said goods under the customs re-import procedure, except the instances when goods repairs have resulted in an increase of their value in comparison with their value on the day of their exportation.
3. The goods which earlier were subject to other customs procedures may be placed under the customs re-import procedure.
Article 236. Reimbursement of Import Duties, Taxes, Subsidies and other Charges at Goods Re-Import
1. At the instance of goods re-import the following charges should be reimbursed to the federal budget:
- the amounts of import duties, taxes, and/or interests thereof when such duties, taxes, and/or interests thereof were not charged or were refunded owing to the goods exportation from the customs territory of the Russian Federation;
- the amounts of domestic taxes, subsidies and other charges unpaid or received directly or indirectly as repayments, privileges or indemnities owing to the goods exportation from the customs territory of the Russian Federation.
2. The amounts of import duties, taxes, and/or interests thereof shall be calculated according to the rules specified in Item 4 of Article 185 of this Customs Code for determining the payable amounts of import duties and taxes ay the instance of release of goods for free circulation.
The amounts of domestic taxes shall be calculated proceeding from the rates effective on the date of acceptance of the customs declaration at the instance of exportation of goods from the customs territory of the Russian Federation, as well as the customs value of goods and/or their quantities, as were determined during the exportation of goods from the customs territory of the Russian Federation.
3. The order of calculation of subsidies and other amounts, which are not specified in Item 2 herein, is determined by the Government of the Russian Federation. The Government of the Russian Federation has the right to determine the instances when the specified amounts are levied with interests thereof based on the refinance rates established by the Central Bank of the Russian Federation.
4. The above amounts of customs duties, taxes, subsidies and others including interests charged thereof stipulated by this Article shall be levied by the customs authorities in the order established by this Customs Code for levying dutiable payments.
Article 237. Documents and Information Required for Placing Goods under the Customs Re-Import Procedure
1. In order to obtain permission for placement of goods under the customs re-import procedure the declarant shall be obliged to inform the customs authorities of the circumstances of the goods exportation from the customs territory of the Russian Federation and submit information pertaining to the goods repairs if they underwent any repairs outside the customs territory of the Russian Federation.
2. In order to certify the information contained in Item 1 herein the declarant shall submit to the customs authorities the customs declaration which was accepted at the instance of the goods exportation from the customs territory of the Russian Federation, the documents certifying the date of the goods’ conveyance across the customs border of the Russian Federation at the instance of their exportation, and the documents confirming observance by the declarant of the provisions set forth by Article 236 of this Customs Code, as well as the other documents certifying the declared information.
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