ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of March 13, 2015 No. 218

About approval of the Regulations on terms of finding of goods under special customs procedure, cases of origin and termination of obligation on payment of customs duties, taxes, and also approaches of term of their payment in case of application of special customs procedure, procedure for completion, suspension and renewal of action of special customs procedure, restrictions on use and (or) the order with the goods placed under special customs procedure

According to part 2 of article 303 of the Federal law "About Customs Regulation in the Russian Federation" Government of the Russian Federation decides:

Approve the enclosed Regulations on terms of finding of goods under special customs procedure, cases of origin and termination of obligation on payment of customs duties, taxes, and also approaches of term of their payment in case of application of special customs procedure, procedure for completion, suspension and renewal of action of special customs procedure, restrictions on use and (or) the order with the goods placed under special customs procedure.

Approved by the Order of the Government of the Russian Federation of March 13, 2015 No. 218

Regulations on terms of finding of goods under special customs procedure, cases of origin and termination of obligation on payment of customs duties, taxes, and also approaches of term of their payment in case of application of special customs procedure, procedure for completion, suspension and renewal of action of special customs procedure, restrictions on use and (or) the order with the goods placed under special customs procedure

I. General provisions

1. This Provision establishes terms of finding of goods under special customs procedure, cases of origin and termination of obligation on payment of customs duties, taxes, and also approaches of term of their payment in case of application of special customs procedure, procedure for completion, suspension and renewal of action of special customs procedure, restriction on use and (or) order with the goods placed under special customs procedure.

Action of this provision extends to the goods specified in Items 1 - 4 and 6 - 8 lists of types of goods concerning which special customs procedure, and conditions of their room under such customs procedure approved by the decision of the Commission of the Customs union of May 20, 2010 No. 329 "About the list of types of goods concerning which special customs procedure, and conditions of their room under such customs procedure" (further - the list of types of goods can be established can be established.

II. The term of finding of goods under special customs procedure

2. The term of finding of goods under special customs procedure is established by customs authority of the Russian Federation (further - customs authority) based on the term declared by the customs applicant when placing goods under special customs procedure taking into account:

effective periods of the allowing documents issued in accordance with the legislation of the Russian Federation;

the paragraph third ceased to be valid according to the Order of the Government of the Russian Federation of 05.06.2017 No. 682

the term during which the goods can be used, proceeding from stated purpose of import;

the terms provided by the list of types of goods.

Concerning the types of goods provided by Items 1, of 2, of the 4 and 6 list of types of goods, stay term under special customs procedure is not established.

3. The term of finding of goods under special customs procedure can be prolonged based on the reasoned statement of the customs applicant constituted in any form, given before expiration of special customs procedure to customs authority in which goods were located under special customs procedure, or in customs authority in which it comes to the end. The documents testimonial of need of prolongation of the specified term (are enclosed to the application in case of their availability).

The decision on prolongation of effective period of special customs procedure or on refusal in its prolongation is accepted by customs authority in perhaps short time, but no later than 3 working days from the date of registration of a statement.

III. Origin and the termination of obligation on payment of customs duties, taxes, and also approach of term of their payment in case of application of special customs procedure

4. The obligation on payment of customs duties, taxes concerning the goods placed under special customs procedure arises at the customs applicant from the moment of registration of the customs declaration by customs authority according to which goods are located under special customs procedure.

5. The obligation on payment of customs duties, taxes concerning the goods placed under special customs procedure stops at the customs applicant:

in case of completion of special customs procedure according to the procedure for completion of special customs procedure determined by this Provision, except for case when during action of this customs procedure there came the payment due date of customs duties, taxes determined by Item 6 of this provision;

in cases, stipulated in Item 2 articles 80 of the Customs Code of the Customs Union.

6. The payment due date of customs duties, taxes concerning the goods placed under special customs procedure is considered:

the first day of making of the actions which led to non-compliance with restrictions for use and (or) the order of the goods placed under special customs procedure and if this day is not established, then day of registration by customs authority of the customs declaration according to which goods are placed under special customs procedure, - in case of non-compliance with restrictions for use and (or) the order of the goods placed under special customs procedure;

day of the expiration of finding of goods under special customs procedure (if such term is established) - in case of failure to complete of special customs procedure at the scheduled time;

the first day of making of the actions which led to non-compliance with conditions of goods placement under special customs procedure and if this day is not established, then day of registration by customs authority of the customs declaration according to which goods are placed under special customs procedure, - in case of non-compliance with conditions of goods placement under special customs procedure.

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