Chapter 20. COMPLETION OF CUSTOMS PROCEDURES
§2 Re-Export
Article 239. Content of the Customs Procedure
Re-export constitutes a customs procedure under which the goods, which were previously imported to the customs territory of the Russian Federation, are exported from said territory exempt from or with reimbursement of the paid customs import duties and taxes and without subjecting them to the economic restrictions or prohibitions stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities.
Article 240. Terms of Placement of Goods under the Customs Procedure
1. The customs re-export procedure applies to foreign goods, including those imported to the customs territory of the Russian Federation in violation of the prohibitions imposed pursuant to the provisions of the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities (Item 1 of Article 13).
The goods released for free circulation may be placed under the customs re-export procedure provided the requirements stipulated by Article 242 of this Customs Code are observed.
2. Placed under the customs re-export procedure may be the goods, which were previously subjected to other customs procedures, for the purpose of completing their term of such customs procedure in accordance with this Customs Code.
3. Federal laws and other legal norms and statutes of the Russian Federation and/or international treaties to which the Russian Federation is party may establish additional terms and conditions for placement of goods under the customs re-export procedure.
Article 241. Application of Customs Duties and Taxes to Goods under the Re-Export Procedure
1. At the instance of re-export, goods shall be exempted from import duties and taxes, and/or the amounts, which were previously levied on them, reimbursed provided said exemption and/or reimbursement are stipulated by the terms of the customs procedure said goods have been subject to during their stay in the customs territory of the Russian Federation.
2. At the instance of re-export, goods shall be exempted from import duties.
Article 242. Application of the Customs Re-Export Procedure to Goods Released for Free Circulation
1. The goods released for free circulation may be subject to the re-export procedure if it has been established that at the instance of their conveyance across the customs border said goods featured various defects or otherwise failed to comply with the conditions of the foreign economic transaction with regard to their quantity, quality, description, or packaging for which reason said goods are returned to the supplier or to another person designated by the supplier provided the following terms and conditions are observed:
- the goods have not been used or repaired in the Russian Federation, except for the cases when the use of said goods was necessitated for the purpose of detecting their defects or revealing other circumstances causing the return of said goods;
- the goods are identifiable by the customs authorities;
- the goods are re-exported within six months beginning from the day of their release for free circulation.
2. During re-export of goods as per Item 1 herein, the paid amounts of customs duties and taxes are reimbursed pursuant to Article 356 of this Customs Code.
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