Chapter 20. COMPLETION OF CUSTOMS PROCEDURES
§4 Rejection in Favour of State
Article 248. Content of the Customs Procedure
Rejection of goods in favour of the state constitutes a customs procedure under which goods are transferred to state property free of charge and without payment of customs duties and taxes or application of economic restrictions and prohibitions stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities.
Article 249. Terms of Placement of Goods under the Customs Procedure
1. Rejection of goods in favour of the state should not involve any expenses on the part of the state bodies of the Russian Federation which cannot be reimbursed by the funds raised as a result of sale of said goods.
2. The customs procedure of goods rejection in favour of the state may not be applied to the goods prohibited for circulation in accordance with the law of the Russian Federation.
3. The list of goods and commodities, which may not be placed under the customs procedure of goods rejection in favour of the state, is approved by the Government of the Russian Federation.
Article 250. Status of Goods Rejected in Favour of State
1. The goods placed under the customs procedure of goods rejection in favour of the state shall be transferred to federal property in accordance with this Customs Code.
2. Beginning from the moment of their transfer to federal property, the goods and commodities rejected by a person in favour of the state, for customs clearance purpose, shall acquire the status of goods released for free circulation in the customs territory of the Russian Federation.
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