Chapter 21. SPECIAL CUSTOMS PROCEDURES
§3. Relocation of Stores
Article 264. Content of the Customs Procedure
1. Relocation of stores constitutes a customs procedure under which the merchandise intended for consumption on board sea- and riverboats, aircraft or railway trains used for paid international haulage of passengers or for the paid or free if charge international industrial or commercial haulage of goods and commodities, as well as the goods intended for sale to crewmembers and passengers of such on board sea- and riverboats, aircraft or railway trains shall be conveyed across the customs border exempted from customs duties and taxes and free of any prohibitions and restrictions of economic nature stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities.
2. Upon exportation of merchandise under the customs procedure of relocation of stores, such goods shall be exempted from either payment or redemption of domestic taxes unless the Russian legislation on taxes and duties contains other provisions thereto.
Article 265. Placement of Goods under the Customs Procedure
1. The merchandise (hereinafter, stores) placed under the customs stores relocation procedure may be:
- required for ensuring normal operation, technical maintenance and servicing of sea- and/or riverboats, aircraft, and/or railway trains en route to their destinations or at their intermediate ports of call, air terminals, or train stations (including fuels and lubricants);
- intended for consumption by the passengers and crewmembers on board sea- and riverboats, aircraft and/or railway train whether such stores are intended for sale or not;
- intended for sale to passengers and crewmembers on board sea- and riverboats and aircraft rather than for consumption of such stores on board said vessels.
2. The stores are placed under the customs relocation procedure regardless of the country of registration or national identity of sea- and/or riverboats, aircraft, and/or railway train coaches.
3. The customs stores relocation procedure shall not apply to spare parts and equipment required for ensuring normal operation, technical maintenance and servicing of sea- and/or riverboats, aircraft, and/or railway trains en route to their destinations or at their intermediate ports of call, air terminals, or train stations (including fuels and lubricants).
4. The customs stores relocation procedure shall apply to the stores used on board sea- and riverboats for merchant marine purposes, on board civil aviation, state-owned or experimental aircraft, except the instances when said means of transport are used by natural persons for private purposes (Chapter 23).
Article 266. Terms of Exemption from Dutiable Payments
1. Upon importation to the customs territory of the Russian Federation, the stores on board sea- and/or riverboats and/or aircraft shall be exempted from customs duties and taxes provided the stores remain on board said vessels throughout their stay in the customs territory of the Russian Federation.
2. Upon importation to the customs territory of the Russian Federation, the stores on board railway trains required for normal operation, technical servicing and maintenance of train coaches, as well as the stores intended for consumption by the train passengers and train crews shall be exempted from customs duties and taxes provided said stores remain on board the train throughout their stay in the customs territory of the Russian Federation.
3. In case foreign goods, which are intended for sale to the passengers and crewmembers on board sea- and/or riverboats, aircraft, and/or railway trains without their consumption on board said vessels and/or trains, are placed under the customs procedure of stores relocation, such goods will be exempted from customs duties and taxes provided they are sold outside the customs territory of the Russian Federation with consideration of the provisions of Item 3 or Article 267 of this Customs Code.
4. At the instance of exportation from the customs territory of the Russian Federation, the stores on board sea- and/or riverboats and/or aircraft shall be exempted from customs duties and taxes if said stores are exported in the quantities corresponding to the number of passengers and crewmembers, the voyage or flight duration and sufficient for ensuring normal operation and technical maintenance of said vessels with consideration of the quantities of stores already available on board said vessels.
5. At the instance of exportation from the customs territory of the Russian Federation, the stores on board railway trains, which are required for ensuring normal operation and technical maintenance of said trains, as well as the stores intended for consumption by the passengers and crew aboard the train, shall be exempted from customs duties and taxes provided said stores are exported in the quantities required for ensuring normal operation and technical maintenance of said trains and for consumption by the train passengers and crew en route to the train destination with consideration of the quantities of stores already available on board said train.
6. Upon permission issued by the customs office concerned the stores may be temporarily unloaded and transferred to other vessels or trains performing international haulage of merchandise and passengers provided the terms and conditions stipulated by this Paragraph are observed.
Article 267. Utilisation of Stores
1. The stores intended for consumption by passengers and crewmembers on board sea- and/or riverboats, and the stores intended for ensuring normal operation and technical maintenance of said vessels may be consumed and/or utilised on board said vessels throughout their stay in the customs territory of the Russian Federation in the quantities corresponding to the number of passengers and crewmembers, duration of stops, including the stops required for repairs of sea- and/or riverboats in docks or dockyards provided their crewmembers remain on board said vessels.
2. At the instance of making planned landings in one or several airports situated in the customs territory of the Russian Federation, the stores intended for ensuring normal operation and/or technical maintenance on board the aircraft as well as the stores intended for consumption by passengers and crewmembers during the stay of said aircraft at the premises of the intermediate airports and in flight between such airports, may be consumed during such stays or in flight between the intermediate airports.
3. The stores, which are intended for sale to passengers and crewmembers on board aircraft without their consumption on board, may be sold throughout the stay of said aircraft in the customs territory of the Russian Federation provided such stores are sold on board aircraft.
4. The stores on board railway trains intended for consumption by the passengers and crew aboard the train as well as the stores required for ensuring normal operation and technical maintenance of said trains may be consumed and/or utilised on board said trains en route to the train destinations or during the train stops at intermediate stations, while in the customs territory of the Russian Federation, in the quantities corresponding to the number of train passengers and crew as well as with consideration of the duration of stops and travel.
5. The customs authorities have the right to oblige the carrier to take adequate measures for ensuring the observance of terms and conditions of utilisation and consumption of stores as per this Paragraph through the stay of sea- and/or riverboats, aircraft, and/or railway trains in the customs territory of the Russian Federation. Upon the resolution by the customs authorities, the rooms used for the keeping stores may be secured by customs seals and stamps affixed thereto.
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