Article 14. The presence of goods under customs control of the Customs Code of the Eurasian Economic Union

Home / Codes / Article 14. The presence of goods under customs control of the Customs Code of the Eurasian Economic Union

1. Goods imported into the customs territory of the Union are under customs control from the moment they cross the customs border of the Union.

2. The goods of the Union exported from the customs territory of the Union are under customs control from the moment of registration of the customs declaration or the commission of an action directly aimed at the export of goods from the customs territory of the Union.

3. Processed products, wastes and residues obtained (formed) and located in the customs territory of the Union, which have acquired the status of foreign goods in accordance with this Code, are considered to be under customs control from the moment of their receipt (formation).

4. Goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone, as well as goods made (obtained) from foreign goods placed under the customs procedure of a free customs zone and goods of the Union, are considered to be under customs control from the moment of their manufacture (receipt).

Goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, as well as goods manufactured (obtained) from foreign goods placed under the customs procedure of a free warehouse, and goods of the Union, are considered to be under customs control from the moment of their manufacture (receipt).

5. The goods of the Union placed (placed) under the customs procedure of the free customs zone are under customs control from the moment of registration of the goods declaration submitted for placing the goods under this customs procedure, with the exception of the goods of the Union imported (imported) into the territory of the port FEZ or logistics FEZ and are under customs control from the moment of their import to the territory of a port FEZ or logistics FEZ.

Goods manufactured (obtained) from Union goods placed under the customs procedure of the free customs zone, and goods manufactured (obtained) from Union goods placed under the customs procedure of the free customs zone, and Union goods not placed under the customs procedure of the free customs zone, are considered to be under customs control from the moment of their manufacture (receiving).

6. The goods of the Union placed (placed) under the customs procedure of a free warehouse are under customs control from the moment of registration of the goods declaration submitted for placing goods under this customs procedure.

Goods manufactured (obtained) from Union goods placed under the customs procedure of a free warehouse, and goods manufactured (obtained) from Union goods placed under the customs procedure of a free warehouse, and Union goods not placed under the customs procedure of a free warehouse, are considered to be under customs control from the moment of their manufacture (receipt).

7. The goods specified in paragraphs 1 and 3 of this Article, as well as the goods specified in paragraph 4 of this Article that are not recognized as goods of the Union in accordance with Articles 210 and 218 of this Code, are under customs control until the following circumstances occur:

1) acquisition of the status of Union goods in accordance with this Code, with the exception of the case provided for in paragraph 12 of this Article;

2) the actual export of these goods from the customs territory of the Union;

3) the actual destruction of goods placed under the customs destruction procedure;

4) recognition of a part of the foreign goods placed under the customs procedure of processing in the customs territory or the customs procedure of processing for domestic consumption as production losses;

5) recognition, in accordance with the legislation of the member States, of waste generated as a result of processing operations in the customs territory of the Union, processing for domestic consumption or destruction of goods placed under the customs procedure of destruction, unsuitable for their further commercial use or submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or destruction of the generated waste in any other way or the fact of their transfer for such operations;

6) the launch of these goods into outer space, with the exception of the returned aircraft and the goods contained therein;

7) termination of the customs procedure of customs transit in respect of goods of the Union transported through the territories of non-member States of the Union;

8) recognition by the customs authority, in accordance with the legislation of the member States on customs regulation, of the fact of destruction and (or) irretrievable loss of these goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;

9) submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or other destruction of these goods in the cases specified in subparagraph 1 of paragraph 10 of Article 207 and subparagraph 1 of paragraph 7 of Article 215 of this Code.;

10) termination of the customs procedure of the free customs zone in the case specified in subparagraph 3 of paragraph 10 of Article 207 of this Code;

11) payment and (or) collection of customs duties and taxes in respect of goods for personal use imported with exemption from customs duties and taxes, in the event of actions in violation of the conditions established in accordance with paragraph 8 of Article 266 of this Code for the importation into the customs territory of the Union of goods for personal use with exemption from customs duties duties, taxes and (or) restrictions on the use and (or) disposal of these goods;

12) the release of international transportation vehicles temporarily exported from the customs territory of the Union, with the exception of international transportation vehicles specified in paragraphs two and three of subparagraph 2 of paragraph 2 of Article 272 of this Code, which are considered conditionally released goods, and international transportation vehicles specified in paragraph four of subparagraph 2 of paragraph 2 of Article 272 of this Code, if their re-importation into the customs territory of the Union;

13) payment and (or) collection of customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported vehicles of international transportation upon the occurrence of the circumstances specified in paragraph 8 of Article 279 of this Code;

14) other circumstances determined by the Commission and (or) established by the legislation of the Member States on customs regulation.

8. The goods of the Union specified in paragraph 2 of this Article are under customs control until they actually cross the customs border of the Union, revoke the customs declaration in accordance with Article 113 of this Code, or until the circumstances specified in paragraphs 9 and 10 of this Article occur.

9. Goods exported from the customs territory of the Union for personal use that are not subject to customs declaration, as well as goods for personal use that have been refused release, are not considered to be under customs control if one of the following circumstances occurs:

1) prior to the actual crossing of the customs border of the Union, such goods have been converted into the property (income) of a member State in accordance with the legislation of that member State, or the customs authority, in accordance with the legislation of the Member States on customs regulation, has recognized the fact of their destruction and (or) irretrievable loss due to an accident or force majeure, or the fact of their irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;

2) such goods have been exported from the place of departure to the rest of the customs territory of the Union with the permission of the customs authority.

10. Union goods placed under the customs procedure of processing outside the customs territory or the customs procedure of temporary export and exported from the customs territory of the Union are under customs control until the completion or termination of the relevant customs procedure.

11. The goods specified in paragraph 4 of this Article, recognized as goods of the Union in accordance with Articles 210 and 218 of this Code, as well as the goods of the Union specified in paragraphs 5 and 6 of this Article, are under customs control until the following circumstances occur:

1) the actual crossing of the customs border of the Union, if the operation of the customs procedure of the free customs zone or the customs procedure of the free warehouse is completed by placing these goods under the customs procedure of export;

2) placing these goods under the customs procedure of reimport;

3) recognition by the customs authority, in accordance with the legislation of the member States on customs regulation, of the fact of destruction and (or) irretrievable loss of these goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage;

4) submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or other destruction of these goods in the cases specified in subparagraph 1 of paragraph 10 of Article 207 and subparagraph 1 of paragraph 7 of Article 215 of this Code.;

5) termination of the customs procedure of the free customs zone in the case specified in subparagraph 3 of paragraph 10 of Article 207 of this Code.

12. Goods that have acquired the status of goods of the Union and whose customs declaration has been carried out with the specifics defined in Article 117 of this Code are under customs control until the date of release of the last component of the goods or until amendments (additions) are made to the information contained in the declarations of goods in respect of the components of the goods in accordance with paragraph 9 of Article 117 of this Code.

13. The goods placed under the customs procedure of the free customs zone specified in paragraphs 12 and 13 of Article 207 of this Code, in the cases provided for in these paragraphs, are under customs control until the completion of the customs procedure of the free customs zone in respect of these goods in accordance with paragraphs 12 and 13 of Article 207 of this Code.

14. Goods placed under the free warehouse customs procedure specified in paragraph 9 of Article 215 of this Code, in the case provided for in this paragraph, are under customs control until the completion of the free warehouse customs procedure in respect of these goods in accordance with paragraph 9 of Article 215 of this Code.

15. The goods of the Union placed (placed) under the customs procedure of duty-free trade are under customs control from the moment of registration of the customs declaration submitted for placing goods under this customs procedure until the completion of the customs procedure of duty-free trade in accordance with paragraph 1 and subparagraph 2 of paragraph 5 of Article 246 of this Code.

The Customs Code of the Eurasian Economic Union was adopted on April 11, 2017.

It was ratified by the Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.

President

Republic of Kazakhstan

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