Chapter 21. SPECIAL CUSTOMS PROCEDURES
§1 Temporary Exportation
Article 252. Contents of the Customs Procedure
1. Temporary exportation constitutes a customs procedure under which the goods in free circulation in the customs territory of the Russian Federation may be temporarily used outside the customs territory of the Russian Federation with their full conditional exemption from export duties and taxes and free from any restrictions of economic nature stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities.
2. The goods exported pursuant to the customs temporary exportation procedure shall not be exempted from domestic taxes; the domestic taxes levied thereto shall not be redeemed or reimbursed.
Article 253. Terms of Placement of Goods under Customs Procedure
1. The time terms of temporary exportation are prescribed by the customs authorities based on the declarant’s request proceeding from the purpose and circumstances of given exportation and with consideration of the provisions of Item 2 herein.
Upon the declarant’s motivated request, the declared time terms of temporary exportation of goods may be prolonged with consideration of the provisions of Item 2 herein.
2. The Government of the Russian Federation has the right to prescribe the time limits regulating the terms of temporary exportation for individual categories of goods whose re-importation to the customs territory of the Russian Federation is mandatory under law of the Russian Federation.
Article 255. Application of Customs Duties and Taxes to Goods under Temporary Exportation Procedure
1. The goods under the customs temporary exportation procedure shall be conditionally exempted from customs duties and taxes.
2. In case of non-importation of the temporarily exported goods, the export customs duties and taxes applicable to said goods shall be repaid proceeding from the goods customs value and/or quantity at the instance of the exportation, as well as the rates of customs duties effective on the date of the goods declaration for the customs procedure of temporary exportation. In addition, the declarant shall be charged interest on said dutiable payments based on the refinance rates established by the Central Bank of the Russian Federation as though said dutiable payments were postponed on the day of placement of goods under the customs procedure of temporary exportation. No interest shall be charged on the amounts of customs export duties at the instance of declaration of the customs export procedure with regard to natural gas, which has been temporarily exported through a pipeline for storage in an underground reservoir outside the customs territory of the Russian Federation.
Article 256. Completion of the Customs Procedure
1. The goods under the customs temporary exportation procedure shall be liable for re-importation to the customs territory of the Russian Federation (Article 254) or declared for a different customs procedure not later than on the date of expiry of the time term stipulated cy customs authorities for their temporary exportation.
2. Upon a request made by a person responsible for the placement of goods under the customs temporary exportation procedure, the customs authorities may substitute the customs procedure of temporary exportation by the customs export procedure provided all conditions and requirements stipulated by this Customs Code are observed, except in the instances when, in accordance with law of the Russian Federation, the temporarily exported goods shall be subject to mandatory re-importation to customs territory of the Russian Federation.
3. In case the property rights to the temporarily exported goods have been transferred to a foreign person, the Russian person responsible for the placement of said goods under the customs procedure of temporary exportation shall be obliged to change the customs procedure of temporary exportation for the customs export procedure, except in the instance stipulated by Item 2 herein.
4. Substitution of the goods customs procedure of temporary exportation by the customs export procedure may be effected without actual presentation of the goods concerned to the customs authorities for inspection.
Article 257. Responsibility for Dutiable Payments
Responsibility for the dutiable payments pursuant to Item 2 of Article 320 of this Customs Code shall be borne by the person who has placed the goods under the customs procedure of temporary exportation.
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