Chapter 21. SPECIAL CUSTOMS PROCEDURES
§4 Other Special Customs Procedures
Article 268. Other Special Customs Procedures
Other special customs procedures may be applied to the following goods at the instance of their conveyance across the customs border:
(1) goods which are exported from the customs territory of the Russian Federation for the purpose of ensuring functioning of the embassies, consular offices, representative offices accredited to international organisations and other official representative offices of the Russian Federation abroad;
(2) goods which are conveyed across the customs border between military units of the Russian Federation located both in the customs territory of the Russian Federation and beyond;
(3) goods which are conveyed across the customs border for the purpose of preventing and liquidating the consequences of natural calamities and other extraordinary situations, including goods intended for free distribution among the persons who have suffered from natural disasters, goods required for performing emergency rescue operations and other exigent tasks, as well as goods supplied to support the functioning of emergency rescue teams;
(4) goods which are exported to the former Soviet Union republics for the purpose of ensuring functioning of medical institutions, sports and health resorts, and other social sphere institutions whose property remains in the ownership of the Russian Federation or its constituencies, as well as for enabling Russian organisations to pursue non-commercial scientific investigation activities on said territories in the interests of the Russian Federation;
(5) Russian goods which are conveyed between customs border gates across the territory of a foreign country.
Article 269. Content of Special Customs Procedures and Terms of Placement of Goods under Special Customs Procedures
1. The special customs procedures stipulate complete exemption of goods under said procedures from customs duties and taxes, and non-application to them of the economic restrictions and prohibitions pursuant to the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities.
2. Placement of goods under the special customs procedures does not involve either reimbursement of the paid customs duties and taxes or redemption and indemnity of the domestic taxes, except the instances when the selected special customs procedure is substituted by the customs export procedure.
3. The other terms and conditions regulating the placement of goods under the special customs procedures, as well as imposition of various restrictions on the use and disposal of the goods placed under said customs procedures are approved by the Government of the Russian Federation.
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