Article 15. Goods that have become unusable, damaged or damaged by the Customs Code of the Eurasian Economic Union

Home / Codes / Article 15. Goods that have become unusable, damaged or damaged by the Customs Code of the Eurasian Economic Union

1. Goods imported into the customs territory of the Union that have become unusable, damaged or damaged as a result of an accident or force majeure prior to their customs declaration, including during their temporary storage, as well as during transportation (transportation) in accordance with the customs procedure of customs transit, with the exception of the goods specified in paragraph 2 of this Article, in the future, when performing customs operations in respect of them, they are considered as imported into the customs territory of the Union in an unusable, spoiled or damaged condition.

2. Goods imported into the customs territory of the Union that have become unusable, damaged or damaged as a result of an accident or force majeure before they are declared for release, before submitting a declaration for goods in accordance with Article 120 of this Code, or before the day on which such goods are considered to be placed under the customs procedure of a free customs zone on the territory of a port FEZ or logistics FEZ in accordance with Article 204 of this Code, including during their temporary storage, as well as during transportation (transportation) in accordance with the customs procedure of customs transit, in the future, when performing customs operations in respect of them, they are considered to have been imported into the customs territory of the Union in an unusable, spoiled or damaged condition.

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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