ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 12, 2018 No. 1515

About case of failure to provide ensuring discharge of duty on payment of customs duties, taxes

According to part 3 of article 55 of the Federal law "About Customs Regulation in the Russian Federation and about Modification of Separate Legal Acts of the Russian Federation" Government of the Russian Federation decides:

1. Determine that ensuring discharge of duty on payment of customs duties, taxes are not provided concerning person which does not have the permanent residence in state member of the Eurasian Economic Union temporarily imported into the Russian Federation (further - person), the vehicle for the private use registered in foreign state and belonging on the property right to foreign bank, other foreign credit institution, the foreign legal entity performing leasing activities in case of simultaneous observance of the following conditions:

absence at person of unexecuted obligation on customs payment;

absence at person of unexecuted obligation on payment of administrative penalties for not export from customs area of the Eurasian Economic Union of temporarily imported vehicle for private use;

absence in property of foreign bank, other foreign credit institution, the foreign legal person performing leasing activities who belong temporarily imported vehicle for private use, other vehicles which are temporarily imported on customs area of the Eurasian Economic Union as vehicles for private use and not exported from customs area of the Eurasian Economic Union after fixed term of temporary import.

2. This resolution becomes effective since January 1, 2019.

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