Chapter 41.
TERMS AND CONDITIONS STIPULATING DISPOSAL
OF GOODS AND MEANS OF TRANSPORT
Article 428. Conversion of Goods and Means of transport into Federal Property
1. Goods and means of transport shall be converted into the federal property:
1) based on the court findings (resolution of the arbitration tribunal) in the event of application of confiscation of property as per administrative or criminal lawsuits, effective from the date of enactment of the court ruling (resolution of the arbitration tribunal);
2) based on the court findings (resolution of the arbitration tribunal) in case the goods and/or means of transport in question are to be converted into the federal property pursuant to Item 9 of Article 377 and Item 5 if Article 391 of this Customs Code, effective from the date of enactment of the court ruling (resolution of the arbitration tribunal);
3) based on a rejection of goods and/or means of transport by a person in favour of the state, effective from the date of acceptance by the customs authorities of the goods and/or means of transport in compliance with an acceptance act.
2. Disposal of the goods and/or means of transport which have been converted in to the state property on the basis of a court ruling shall be effected based on the court procedural legislation of the Russian Federation with consideration of the provisions of Article 433 if this Customs Code.
Article 429. Disposal of Goods whose Term of Storage in Temporary-Storage or Bonded Warehouse has Expired
The disposal of the goods whose term of storage in a temporary-storage or bonded warehouse has expired, shall be effected based on a report certifying the fact of expiry of the term of storage of said goods and/or means of transport at the premises a temporary-storage or bonded warehouse. The report is drawn up by the customs office in charge in accordance with the form approved by the Federal Customs Authority. The duplicate copy of said report shall be handed to the goods legitimate owner provided said person has been identified by the customs authorities. A copy of said report is also handed to the owner of the temporary-storage or bonded warehouse concerned.
Article 430. Disposal of Goods and/or Means of transport Constituting Material Evidence to Administrative Offences Cases
1. The customs authorities may dispose of the goods and/or means of transport which constitute material evidence in the lawsuits on administrative offences provided estimated expenses incurred by the storage of said goods exceed their value, as well as in the instances stipulated by the Code of the Russian Federation on Administrative Offences and other federal statutes.
2. In case the consideration of a lawsuit with regard to an administrative offence has resulted in a decision to confiscate the goods and/or means of transport as per Item 1 herein, the amounts produced by the sales of said goods shall be transferred to the federal budget.
3. The goods and/or means of transport constituting material evidence to the lawsuits on administrative offences, which, according to the court ruling, are to be returned to their legitimate owner and which have not been claimed by their owner within one month following the date of enactment of the court ruling with regard to said administrative offence, shall be disposed of by the customs authorities in accordance with this Chapter provided their storage was performed by the customs authorities or in customs custody.
The disposal of said goods and means of transport shall be effected based on the customs office report certifying the fact of expiration of the time limit stipulated by their claim in accordance with the form approved by the Federal Customs Authority.
Article 431. Order and Methods of Disposal of Goods and Means of transport
1. The disposal of goods and means of transport shall be effected by an organisation duly authorised by the Government of the Russian Federation by way of their sales, destruction or utilization in accordance with the procedure approved by the Government of the Russian Federation.
2. The customs office in charge shall be obliged to notify the legitimate owner of said goods or the person specified in Article 16 of this Customs Code (if such persons have been identified by customs authorities) at least fifteen days in advance of the forthcoming transfer of said goods and/or means of transport to the duly authorised organisation.
3. The sales of goods and/or means of transport shall be effected pursuant to the prices determined based on the federal law stipulated for goods appraisal procedures.
4. The customs officers, the employees of the authorised organisation and their family members shall not be permitted to purchase any goods and/or means of transport subject to sales pursuant to the provisions contained herein.
5. Unless the international treaties, to which the Russian Federation is party, the federal laws and other legal statutes of the Russian Federation contain other provisions thereto, the goods and means of transport whose circulation on the territory of the Russian Federation is prohibited, as well as the goods, whose expenses for storage and sales exceed their commercial value, shall be subject to destruction or utilization in accordance with federal laws and other legal statutes of the Russian Federation.
6. The destruction or utilisation of goods and/or means of transport shall be performed at the expense of the person designated in Article 16 of this Customs Code; in the instance when said person has not been identified, or at the expense of their owner; in the absence of the goods owner, by the funds allocated from the federal budget unless the federal laws and other legal statutes of the Russian Federation contain other provisions with regard to specific categories of goods.
Article 432. Disposal of Funds Raised as Result of the Sale of Goods and means of transport
1. The funds raised as a result of the sale of goods and/or means of transport, which have not been converted to the federal property, shall be remitted to the their legitimate owner in accordance with the order approved by the Government of the Russian Federation within three days following their sales. Deductible from said funds shall be the customs duties and taxes equivalent to those levied on imported foreign goods upon its release for free circulation, as well as the expenses incurred by the goods shipment (haulage), storage and sales the (including the goods expert analysis and valuation) which have been incurred by the customs authorities and other persons.
2. In case the amounts raised as a result of sales of said goods prove to be insufficient for covering the dutiable payments chargeable to said goods, as well as and the other expenses incurred by the customs office and other persons involved who, based on the Civil Code of the Russian Federation, have the right to claim compensations of their expenses from the goods sales amounts, the latter shall be repaid based on the following priority:
1) as the first priority: remittance of customs duties and taxes to the federal budget;
2) as the second priority: reimbursement of the expenses incurred by the goods shipment (haulage), storage and sales.
3. The above expenses shall be refunded based on the calendar order of submission by the persons involved of the documents certifying their claims for such compensations pursuant to the provisions of the Civil Code of the Russian Federation, as well as based on the person’s estimates of their expenses.
4. Upon the expiry of the term stipulated by Item 1 herein, the funds raised as a result of sales of the goods and means of transport shall be credited to the federal budget.
5. The amounts raised as a result of sales of goods and/or means of transport, which have been converted to the federal property, shall be credited to the federal budget less the expenses incurred by the goods shipment (haulage), storage and sales, as per Item 1 herein.
Article 433. The Right of the Federal Customs Authority to Gratuitous Allocation of the Goods Transferred to Federal Property
The Federal Customs Authority has the right to effect gratuitous allocation of the goods converted to the federal property, specifically, medications, perishable food products, baby-food products, as well as clothing, footwear and other essential goods are distributed among social security organisations, health, educational, childcare institutions, and social protection bodies; historical artefacts, objects of science and works of arts which are not of cultural value may be likewise allocated to respective museums; flora and fauna artefacts to zoological parks, sanctuaries, and museums; various religious objects, to the respective religious organisations.
Article 434. Peculiarities of Disposal of Specific Categories of Goods
The disposal of precious metals, precious stones, of the goods manufactured thereof, of cultural value, the goods liable for marking, and the other goods whose circulation of the territory of the Russian Federation is restricted, shall be effected in accordance with federal laws and other legal statutes of the Russian Federation.
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