Chapter 22. CONVEYANCE OF MEANS OF TRANSPORT
Article 270. Customs Procedures Applicable to Means of transport
Means of transport are conveyed across the customs border in accordance with the customs procedures of temporary importation or temporary exportation in the order as specified by this Chapter.
Article 271. Temporary Importation of Means of transport
1. Temporary importation of means of transport to the customs territory of the Russian Federation with complete exemption from customs duties and taxes shall be permissible provided:
(1) said means of transport is registered by a foreign person and (on) the territory of a foreign country;
(2) said means of transport is imported to the customs territory of the Russian Federation and used by a foreign person, except the situations when said means of transport is used by the Russian person who has been duly authorised by a foreign person in that regard;
(3) said means of transport are not used in the customs territory of the Russian Federation for domestic haulage;
(4) following its importation, said means of transport is not rented (or sub-rented if said means of transport has already been imported as a rented vehicle), except for the cases when a (sub-)rental contract is concluded with a view to completing a goods haulage operation by immediate exportation of the means of transport.
2. The Government of the Russian Federation has the right to prescribe regulations for the cases of temporary importation of means of transport to the customs territory of the Russian Federation with complete exemption from customs duties and taxes if the temporarily imported means of transport is used or registered by a Russian person and the other terms and conditions stipulated by Sub-Item 1) through 4) of Item 1 herein are not observed provided the property rights to said means of transport are not transferred to a Russian person throughout the entire period of its temporary importation.
3. In the instances when complete exemption from customs duties and taxes is not applied as per Items 1 and 2 herein and the terms and conditions stipulating the application of complete exemption from customs duties and taxes are not observed, such a means of transport shall be subject to a partial exemption from customs duties and taxes in accordance with the procedures stipulated by this Customs Code with regard to temporarily imported goods (Article 212).
4. The customs procedure of temporary importation with regard to means of transport is completed at the instance of their re-exportation within the time terms stipulated by Article 272 of this Customs Code. Upon permission of the customs authorities, the customs procedure of temporary importation with regard to temporarily imported means of transport may also be completed pursuant to the requirements stipulated by Article 214 of this Customs Code regulating the completion of the customs procedure of goods temporary importation.
Article 272. Time Terms for Temporary Importation of Means of transport
1. Re-exportation of imported means of transport ought to be effected immediately following the completion of a goods haulage operation for which it has been temporarily imported.
2. In excusive situations for customs clearance purposes the customs authorities have the right to prescribe the time limits to the temporary importation of a means of transport proceeding from the carrier’s request and with consideration all the circumstances associated with intended haulage operation.
Upon a motivated request of an interested party, the customs authorities may extend the initially prescribed term of temporary importation.
Article 273. Operations with Temporarily Imported Means of transport
The temporarily imported means of transport may be subjected to regular servicing and repairs operations that may be required in the course of its travel to the customs territory of the Russian Federation or its operation on said territory.
Article 274. Temporary Exportation of Means of transport
1. Temporary exportation of a means of transport is permissible provided said means of transport enjoys the status of free circulation in the customs territory of the Russian Federation and it is registered by a Russian person, except the case stipulated by Item 3 herein.
2. The means of transport subject to temporary exportation shall be exempted from customs duties and taxes.
3. The temporary exportation of a means of transport, which was previously temporarily imported to the customs territory of the Russian Federation with partial exemption from customs duties and taxes will be permissible provided said temporary exportation is effected by Russian person who has no property rights with regard to said means of transport regardless of the fact whether it is registered by the Russian person or not.
Note: the customs procedure of temporary importation is applied to such means of transport with regard to payment of customs duties and taxes prior to the expiry of the term of this procedure pursuant to the regulations stipulated by Article 214 of this Customs Code.
4. Temporary exportation of means of transport is permissible regardless of the person exporting it or its intended use outside the customs territory of the Russian Federation.
Article 275. Time Terms of Temporary Exportation
The time terms of temporary exportation of means of transport are unlimited.
Article 276. Re-Importation of Temporarily Exported Means of transport
1. In the instance of re-importation of the temporarily exported means of transport to the customs territory of the Russian Federation, it shall be exempted from customs duties and taxes unless said means of transport was subjected to processing operations outside the customs territory of the Russian Federation, except:
- repairs, technical servicing, maintenance, or other operations which were required for preserving its safety and serviceability, as well as maintaining it in the same state as it was on the day of its placement under the customs procedure of temporary importation;
- the repair operation effected gratis owing to law or a contract;
- the repair operations, including overhaul, which are effected for the purpose of restoring said means of transport after it has been damaged due to an accident or force majeure outside the customs territory of the Russian Federation.
2. In case the means of transport which has been subjected to repairs and/or other operations outside the customs territory of the Russian Federation is not exempted from customs duties and taxes as per Item 1 herein, that means of transport shall be partially exempted from customs duties and taxes as per provisions of Article 204 of this Customs Code which are applicable to the customs duties and taxes levied on the compensating products pursuant to the customs outward processing procedure.
In determining the cost of a processing operation, the expenses incurred by the relocation of said means of transport to the processing site and back shall not be taken into consideration if said relocation constitutes international haulage of freight or passengers.
Article 277. Change to Customs Procedure of Temporary Exportation
1. The customs procedure temporary exportation applicable to the temporarily exported means of transport may be substituted by the customs export procedure or another customs procedure provided all terms and conditions stipulated by this Customs Code are observed.
2. In case the property rights to the temporarily imported means of transport have been transferred to a foreign person, the person, who placed said means of transport under the customs procedure of temporary exportation, shall be obliged to change the customs procedure of temporary exportation for the customs export procedure.
3. A change of the customs procedure of temporary exportation may be effected without actual presentation of the means of transport concerned to customs authorities for inspection.
Article 278. Temporary Importation and Temporary Exportation of Equipment and Spare Parts
1. The temporarily imported special-purpose equipment intended for loading, unloading, tackling, and preservation of cargoes, which is conveyed to the customs territory of the Russian Federation together with the means of transport, irrespective of whether or not said equipment might be used independently from the means of transport, shall enjoy complete conditional exemption from customs duties and taxes.
2. The temporarily imported spare parts and equipment intended for repairs, technical servicing, or operation of the means of transport, shall enjoy complete conditional exemption from customs duties and taxes.
3. The temporarily imported spare parts intended as replacements for the built-in parts and equipment installed in the temporarily exported means of transport in the process of repairs or technical servicing, shall enjoy complete conditional exemption from customs duties and taxes at the instance of their temporary exportation from the customs territory of the Russian Federation.
Importation to the customs territory of the Russian Federation of the replaced spare parts and equipment may be permitted with complete conditional exemption from customs duties and taxes applicable to the customs re-import procedure.
Article 279. Customs Registration of Means of transport, Spare Parts and Equipment
1. The customs registration of means of transport, spare and equipment thereto may be simplified at the point of their entry to or departure from the customs territory of the Russian Federation.
The customs registration of means of transport is performed at the places of location of customs offices during their working hours.
2. In the process of customs registration of means of transport customs authorities will accept as a customs declaration the carrier’s standard documents stipulated by the international treaties to which the Russian Federation is party in the sphere of transportation provided they contain requisite information on the means of transport, its route, freight, stores, crew, and passengers, the information explicating the purpose of importation (exportation) of a means of transport and/or the names (descriptions) of the spare parts and equipment which are conveyed across the customs border for the purpose of repairs or operation of the means of transport.
In case the standard documentation submitted by the carrier do not contain all the required information, the lacking information shall be furnished to the customs office by way of submission, respectively, of the exit or the entry declaration based on the form approved by the Federal Customs Authority.
Note: the standard documentation submitted by the carrier shall be regarded as an inseparable part, respectively, of the exit or the entry declaration.
The customs authorities have no right to demand from the carrier any other information.
The carrier shall be obliged to submit to the customs authorities the exit or the entry declaration, respectively, at the instance when the means of transport is departing from or arriving at the customs territory of the Russian Federation.
3. Placement of means of transport under the customs procedure of temporary importation or temporary exportation in the instances stipulated by Item 1 of Article 271, Article 274 and Item 1 of Article 276 of this Customs Code is effected upon submission by the carrier, respectively, of the exit or the entry declaration.
In other situations, means of transport are declared in accordance with the regulations stipulated by this Customs Code for declaring goods and commodities (Article 14).
In case spare parts and equipment are conveyed across the customs border together with a means of transport as per Article 278 of this Customs Code, information pertaining to them may be declared in the exit or the entry declaration submitted with regard to this means of transport.
4. In case the requirements applied to the documents submitted to the customs authorities at the instanced of entry or exit of means of transport are stipulated by international treaties in the sphere of transportation to which the Russian Federation is party, used for customs clearance purpose shall be the documents stipulated by said treaties of the Russian Federation/
5. In case a means of transport has not been declared for any customs procedure as merchandise, for customs clearance purposes beginning from the moment of the customs registration of said means of transport it will be regarded as placed under the customs procedure, respectively, of temporary exportation of temporary importation which status stipulates the obligation of all persons involved to abide by the provisions of said customs procedures.
6. Customs registration of replaced spare parts and equipment imported to the customs territory of the Russian Federation shall be effected in accordance with the regulations applied to the goods imported in accordance with the customs re-export procedure.
7. The pare parts and equipment, which have been utilised and not re-exported, shall be released for free circulation or placed under another customs procedure provided all the terms and conditions stipulated by this Customs Code are observed.
Article 280. Conveyance across the Border of Seagoing Vessels (Riverboats) and Aircraft Which Are Not Used for International Haulage of Goods and/or Passengers
1. The seagoing vessels (riverboats), which are temporarily exported from customs territory of the Russian Federation with a view to using them for trawling aquatic biological resources, conducting survey and development of mineral and other fossil resources in the seabed and sea subsoil, performing pilot and icebreaking navigation, search, rescue and towing operations, lifting sunk property, carrying out hydro-technical, subsurface technical and other similar operations, effecting sanitary, quarantine and other control, protection and preservation of marine environment, conducting marine science investigation, training, sports and cultural activities as well as for other purposes related to merchant marine navigation, shall be conveyed across the customs border for their temporary exportation or re-importation in accordance with the regulations stipulated by this Chapter, with the exception of the means of transport conveyed across the customs border by natural persons for personal, family-related, household and other needs which are not associated with the person’s entrepreneurial activities.
2. The civilian, state-owned, and experimental aircraft, which are not used for international haulage of goods and/or passengers, shall be conveyed across the customs border for their temporary exportation or re-importation in accordance with the regulations stipulated by this Chapter.
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