G/VAL/N/1/RUS/2/Add.1  
 
3 December 2014  
(14-7027)  Page: 1/169  
Committee on Customs Valuation  Original: English  
 
 NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON  
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL 
AGREEMENT ON TARIFFS AND TRADE 1994 
RUSSIAN FEDERATION 
Addendum 
The following communication is being circulated at the request of the delegation of the 
Russian Federation.  This document reproduces the legislation notified in document 
G/VAL/N/1/RUS/2 of 28 April 2014:  - Customs Code of the Customs Unions of the Eurasian Economic Community; and 
- Federal Law No. 5003-1 "On the Customs Tariff" of 21 May 1993. 
_______________ 
 
 G/VAL/N/1/RUS/2/Add.1 
 
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  I. GENERAL PART 
SECTION 1. FUNDAMENTALS 
Chapter 1. General provisions 
Article 1. Customs Regulation in the Customs Union 
1.  Customs regulation in the Customs Union of the Eurasian Economic Community (hereunder - 
the Customs Union) is the legal regulation of the relations connected with the movement of goods through customs border of the Customs Union, their transportation across the unified customs 
territory of the Customs Union under the customs control, temporary storage of goods, customs 
declaration, release and use in accordance with the customs procedures, implementation of the customs control, payment of customs duties, as well as the authority relationship between the customs authorities and the entities exercising the ownership, usage and disposition rights 
regarding the specified goods. 
2.  Customs regulation in the Customs Union is performed according to the customs legislation of 
the Customs Union, and in the part that is not regulated by such legislation, before incorporation 
of such appropriate legal relations on the level of customs legislation of the Customs Union – 
according to the legislation of the Member States of the Customs Union. 
Article 2. Common customs territory of th e Customs Union and the customs border 
1.  The common customs territory of the Customs Union (hereunder – the customs territory of the 
Customs Union) consists of the customs territories of Republic of Belarus, Republic of Kazakhstan 
and Russian Federation including the exterritorial artificial islands, installations, constructions and other objects regarding which the Member States of the Customs Union have the power of 
exclusive jurisdiction. 
2.  Limits of the customs territory of the Customs Union could be referred to as customs border of 
the Customs Union (hereunder – customs border). 
3.  According to the international agreements of  the Customs Union Member States the limits of 
the separate areas located on the territories of the Customs Union Member States could be regarded as customs border. 
Article 3. Customs legislation of the Customs Union 
1.  The customs legislation of the Customs Union consists of: - Present Code; 
- International agreements of the Member Stat es of the Customs Union, regulating the 
customs legal relationships within the Customs Union; 
- Decisions of the Commission of the Customs Union, regulating the customs legal 
relationships within the Customs Union, taken in accordance with the present Code and the 
international agreements of the Customs Union Member States. 
2.  The customs legislation of the Customs Union is applied and valid on the customs territory of 
the Customs Union. 
If according to customs legislation of the Customs Union the customs regulation in the customs is 
provided on the basis of legislation of Member State of the Customs Union, such legislation is 
applied on the territory of such member-state of the Customs Union. 
3.  In case of customs regulation it is the customs and tariff measures, the prohibitions and 
restrictions, taxation legal acts of the Customs Union Member States, acting on the day of 
registration of the customs declaration or of other customs documents are applied, with the 
exception of the cases provided for by the presen t Code and/or international agreements of the 
Customs Union Member States.  G/VAL/N/1/RUS/2/Add.1 
 
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  4.  In cases of the transportation of goods through the customs border with violation of 
requirements established by the customs legislatio n of the Customs Union, the customs legislation 
of the Customs Union, the customs and tariff measures, the prohibitions and restrictions, taxation legal acts of the Customs Union Member States, acting on the day when the goods have actually 
crossed the customs border, are applied with the exception of the cases provided for by the 
present Code or international agreements  of the Customs Union Member States.  
If the day of the actual customs border crossing of the goods is not established, then the customs 
legislation of the Customs Union, the customs and tariff measures, the prohibitions and 
restrictions, taxation legal acts of the Customs Union Member States, acting on the day of discovery of violation of the established requiremen ts, are applied, with the exception of the cases 
provided for by the present Code or internat ional agreements of the Customs Union Member 
States. 
Article 4. Basic terms, used in the present Code 1.  For the purposes of the present Code the following basic terms and their definitions are used: 
1) Accident – incident of technical, technological or other character, harmful by its 
consequences, which took place involving vehicles and/or other goods, placed under customs control, having led to their changes in  quantity and/or quality not provided for by 
the customs legislation of the Customs Union, which have not been produced by intentional 
actions of the proprietor and/or the person, owning the goods at the moment of these changes, with the exception of natural changes given normal conditions of transportation, storage and use (exploitation), as well as extraordinary and unavoidable in the stated 
conditions circumstances (force majeure); 
2) Administrative offences and legal injuries; 
3) Import of goods into the customs territory of the Customs Union – committing actions, 
related to the crossing of the customs border, as a result of which the goods are transported 
into the customs territory of the Customs Union by any means, including their shipment as international postal items or with the help of pipeline transportation and power transmission 
lines; 
4) Export of goods from the customs territory of the Customs Union – committing actions, 
directed at the export of goods from the cu stoms territory of the Customs Union by any 
means, including their shipment as international postal items or with the help of pipeline 
transportation and power transmission lines; 
5) Release of goods – actions of the customs authorities, allowing the interested persons to use 
the goods in accordance with the conditions of the declared customs procedure or in 
accordance with the conditions established for separate groups of goods which should not be 
placed under the customs procedures according to the present Code; 
6) Declarant – person declaring the goods or in the name of whom the goods are declared; 
7) Interested persons – persons whose interests regarding the goods are affected by the 
decisions, actions (omissions) of the cust oms authorities directly and individually; 
8) Prohibitions and restrictions – set of measures applied to goods crossing the customs 
border, including non-tariff measures, affecting foreign trade in goods and imposed on the 
basis of national interests, special kinds of prohibitions and restrictions on foreign trade, 
export controls, including those on products for military purpose, technical regulations and sanitary-epidemiological, veterinary, quarantine and phytosanitary and radiation 
requirements, which are set by internationa l agreements of the Member States of a 
Customs Union, the decisions of the Commissio n of the Customs Union and regulations of 
Member States of a Customs Union, issued in accordance with international agreement of 
the Member States of the Customs Union; 
9) Foreign person – person not being a person of a member state of the Customs Union; 
10) Foreign goods – goods not being the goods of the Customs Union, as well as goods which 
have acquired the status of foreign good s in accordance with the present Code; 
11) The Commission of the Customs Union 
12) Commercial documents – invoice, specifications, shipping and packing lists and other 
documents used in external commercial and other activities, as well as for the confirmation 
of making transactions related to the transport of goods through the customs border of the 
Customs Union; 
13) Person – physical and/or legal person, as well as organization, which is not a legal person, 
unless the present Code otherwise requires; G/VAL/N/1/RUS/2/Add.1 
 
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  14) Person of the member state of the Customs Union – legal person, organization not being a 
legal person, established in accordance with the legislation of the member state of the Customs Union, as well as physical person permanently residing in a member state of the Customs Union, including individual entrepreneur, registered in accordance with the 
legislation of a Member State of the Customs Union; 
15) International agreements of the Member States of the Customs Union  
16) International postal items – postal items accepted for the transhipment outside the customs 
territory of the Customs Union, or arriving in the customs territory of the Customs Union or 
crossing this territory under the transit proc edure, and accompanied by documents provided 
for by acts of the Universal Postal Union; 
17) Measures of non-tariff regulation – complex of  measures for the external trade regulation 
realized by introducing quantitative or other restrictions or prohibitions of economic 
character established by the international agr eements of the Member States of the Customs 
Union, by the decisions of the Commission of the Customs Union and other legal acts of the 
Member States of the Customs Union issued according to the mentioned international 
agreements; 
18) Taxes – value added tax and excise (excises) collected by the customs authorities at 
importation of goods into the customs territory of the Customs Union; 
19) Illegal  movement of goods through the customs border – transportation of goods through 
the customs border outside of the established pl aces or working hours of the customs offices 
at those places, or with avoidance of the customs control or without declaring or with false 
declaring of goods or with the presentation of the documents containing invalid information 
concerning goods and/or of the counterfeit means of identification or means of identification related to other goods, as well as an attempt for such a transportation; 
20) Postal service operator – legal person providing postal services in accordance with the 
legislation of Member States of the Customs Union and with the acts of the Universal Postal Union; 
21) Carrier – person transporting goods, passenger s and/or luggage through the customs border 
and/or transporting goods placed under custom s control within the customs territory of the 
Customs Union, or being responsible for the use of vehicles; 
22) Movement of goods through the customs border – importation of goods into the customs 
territory of the Customs Union or exportation of goods from the customs territory of the 
Customs Union;  
23) Supplies – goods: 
- Necessary for provision of normal operation and technical maintenance of sea (river) 
vessels, vessels for inner seas navigation, ve ssels for "sea-river" navigation, hydrofoil 
vessels, hovercrafts and undersized vessels , including self-powered and not self-
powered lighters and barges (hereinafter – maritime vessels), aircraft and railway 
trains en route or at interim stopovers, except reserve parts and equipment; (As amended by the Protocol of 16.04.2010) 
 - Those intended for consumption by passengers and crew members aboard sea (river) 
vessels, aircraft or by passengers and train crew members on trains, irrespective of 
whether these supplies are sold or not); 
 - Those intended for sale to passengers and crew members of sea (river) vessels, 
aircraft without the purpose of being consumed aboard these vessels/craft. 
24) Customs declaration – document composed in accordance with the established format, 
containing information on goods, on the chosen customs procedure and other peculiarities 
necessary for the release of goods; 
25) Customs duty – compulsory payment collected by customs authorities in relation to the 
transport of goods through the customs border  
26) Customs procedure – complex of norms established by the present Code defining for the 
customs purposes the requirements and conditions of use and/or disposal of goods in the 
customs territory of the Customs Union or beyond its borders; 
27) Customs declaring – the presentation of the information made by the declarant to the 
customs authorities concerning goods, on the chosen customs procedure and/or of other 
peculiarities necessary for the release of goods; 
28) Customs documents – documents composed exclusively for customs purposes; 
29) Customs operations – actions performed by pers ons and by customs authorities in order to 
ensure compliance with the customs legislation of the Customs Union; 
30) Customs authorities – customs authorities of the Member States of the Customs Union; G/VAL/N/1/RUS/2/Add.1 
 
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  31) Customs control – complex of measures applied by customs authorities including risk 
management system to ensure compliance with the customs legislation of the Customs Union and of other legislation of the Member States of the Customs Union; 
32) Customs office of destination – customs office, at which the place of transportation of goods 
set by the customs office of departure is located or which terminates customs procedure of 
customs transit; 
33) Customs office of departure – customs office which performs the customs operations related 
to the placement of goods under the customs procedure of customs transit; 
34) Customs representative – legal entity of the Member State of the Customs Union performing 
in the name or upon order of the declarant or another interested person the customs operations in accordance with the customs legislation of the Customs Union 
35) Goods – any movable property, transported through the customs border, including 
information carriers, Customs Union Member States currency, securities and/or currency values, travellers cheques, electricity and other kinds of energy, as well as other transported 
objects equated to immovable property; 
36) Goods for personal use – goods intended for personal, family, home and other needs of 
physical persons not related to the entreprene urial activity, transported through the customs 
border in an accompanied or unaccompanied baggage, as an international postal items or by 
other means; 
37) Goods of the Customs Union – goods which are located in the customs territory of the 
Customs Union: 
- Entirely produced in the customs territory of the Customs Union; 
- Imported into the customs territory of the Customs Union and have acquired the 
status of goods of the Customs Union in accordance with the present Code and with 
international agreements of the Member States of the Customs Union; 
- Produced on the territory of the Customs Un ion from goods, entirely produced on this 
territory and/or imported into the custom s territory of the Customs Union and have 
acquired the status of goods of the Cust oms Union in accordance with the present 
Code and with international agreements of the Member States of the Customs Union; 
38) Transport documents – bill of lading, CMR or ot her documents, confirming the presence of a 
contract of transportation of goods and acco mpanying them during such a transportation; 
39) Vehicles – category of goods, including any water vessel, air vessel, automobile vehicle, 
trailer, semitrailer, railroad vehicle (railway train, unit of the railway train) or container together with corresponding spare parts, acce ssories and equipment, fuel and lubricants, 
cooling and other technical liquids, contained in tanks provided for by their construction and 
their technical passports or technical forms, if they are transported together with the stated 
vehicles; 
40) Vehicles for the international transport operation – vehicles imported into the customs 
territory of the Customs Union and exported from the customs territory of the Customs Union with the purpose of beginning and/or termination of international transit of goods, passengers and/or luggage, fitted with special equipment intended for uploading, unloading, 
processing and protection of goods, with objects of material and technical supply and 
equipment, as well as with spare parts and facilities, intended for reparations, technical maintenance or exploitation of the vehicle en route; 
41) Express – goods – goods, transferred via expre ss transportation by any means of transport 
with use of electronic information system of transport organisation and surveillance purposed for shipment of goods according to individual bill of lading within minimum period 
possible or fixed period of time, excepting goods dispatched by international post. 
2.  Other terms of the customs legislation of the Customs Union are used in meanings defined in 
the corresponding articles of the present Code and in international agreements of the Member 
States of the Customs Union. 
3.  The terms of the civil and other branches of legislation of the Member States of the Customs 
Union used in the present Code, are applied in the same meaning, in which they are used in these branches of legislation of the Member States of the Customs Union, if it is not provided for 
otherwise by the present Code. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 5. The procedure for calculating the ti me limits set by the customs legislation of 
the Customs Union  
1.  The time limits specified by the customs legi slation of the Customs Union, are specified by the 
calendar date or the expiry of the period of time, which is calculated in years, months, days or 
hours. 
The term can also be specified by reference to an event that should occur, or the action that 
should be committed. 
2.  If the customs legislation of the Customs Union does not prescribe special procedure for 
calculating the timing, for specifying of start and end of terms, determined by a certain period of 
time, in the customs legislation of the Customs Union, they apply the rules set forth in paragraphs 3-8 of this Article. 
3.  Lapse of term, determined by a period of ti me, begins on the day after the calendar date or 
with the event, determining its beginning. 
4.  Period calculated in years shall expire in the relevant month and date of the last year of the 
term. 
5.  Period calculated in months shall expire on the corresponding date of the last month of the 
term. 
If the end of the term calculated in months, fall s in a month, in which there is no corresponding 
date, the period shall expire on the last day of the month. 
6.  If the last day of the term falls on a non-work ing day, day of the term is considered the closest 
following working day. 
7.  If the term is set for the commission of any act, it can be done up to 24 hours of the last day of 
term. 
However, if this act must be committed in the orga nization, the term expires at the hour when this 
organization terminates the operations according to established rules. 
Written statements and notices placed in institution (organization) of postal service up to 24 hours 
of the last day of the term, are considered to be made in time. 
8.  If the term is calculated in working days, under the working days weekdays from Monday to 
Friday are undermined, on which those holidays do  not occur, that are declared as non-working 
days in accordance with the laws of the Member States of the Customs Union. 
If in the places of transfer of goods through th e customs border and other locations of the customs 
authorities there is established working time schedule for the customs authorities in the holidays, 
the term for performing customs operations by these customs authorities, that is calculated in working days, includes holidays. (As amended by the Protocol of 16.04.2010) 
Article 6. Customs authorities and their main tasks  
1.  Customs authorities shall ensure on the custom s territory of the Customs Union solution of the 
following primary tasks: 
1)  Facilitation to implementation of a common trade policy of the Customs Union; 
2)  The enforcement of customs laws of the Cu stoms Union and other legislation of the Member 
States of the Customs Union, the control over the execution of which is assigned to customs 
authorities; 
3)  Provision of customs operations and carrying out customs control, including in the 
framework of mutual administrative assistance; G/VAL/N/1/RUS/2/Add.1 
 
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  4)  The collection of customs duties, as well as safeguard, antidumping and countervailing 
duties, control of accurate calculation and timely payment, the adoption of measures for their enforcement recovery within its jurisdiction; 
5)  Provision within its competence of complia nce with the measures of customs and tariff 
regulations and prohibitions and restrictions in respect of goods transported through the 
customs border; 
6)  Provision within its jurisdiction of compliance with the rights and lawful interests of persons 
in the area of customs regulation and the creation of conditions for expediting of the 
turnover of the goods through the customs border; 
7)  Provision within its competence of measures on protection of the national security of 
Member States of the Customs Union, life and human health, flora and fauna, environment, 
as well as in accordance with international agreement of the Member States of the 
Customs Union - measures to counteract legalization (laundering) of the profits from criminal activities and terrorist financing when providing the control over transfer f currency 
- the members of the Customs Union, securities, and/or currency values, traveller's checks 
through the customs border; (As amended by Protocol of 16.04.2010) 
8)  Identification, prevention and preclusion of administrative offenses and crimes under the 
laws of Member States of the Customs Union; 
9)  Provision of protection of intellectual pr operty rights on the customs territory of the 
Customs Union within its competence; 
10)  Maintenance of customs statistics. 
Legislation of the Member States of the Customs Union can set other problems, to be solved by 
the customs authorities. 
2. The system of customs author ities, their rights, responsibilities and liability, as well as 
conditions of duty in customs authorities is defined by the laws of the Member States of the 
Customs Union. 
Article 7. Law enforcement acti vity of customs authorities  
1.  Customs authorities of the Member States of  the Customs Union are the authorities of inquiry 
in cases of smuggling, customs duties payment evasion and other offences, proceedings on which is referred to the conduct of customs authorities in accordance with the laws of the states-member of the Customs Union.  
2.  Customs authorities of the Member Stat es of the Customs Union provide operational-
investigative activity in order to identify the persons preparing, committing or having committed a wrongful act, which according to the laws of th ese states constitutes crime, the proceeding on 
which is referred to the competence of customs authorities, execution of requests of international 
customs organizations, customs and other competent authorities of foreign states in accordance with international agreements. 
Customs authorities provide operative-investigational activity according to legislation of the 
Member States of the Customs Union on operative-investigative activity. 
3.  Customs authorities of the Member States of the Customs Union provide the administrative 
process (exercise proceedings) on administrative cases and bring the persons to the administrative 
liability in accordance with the laws of the Member States of the Customs Union. 
Article 8. Relations to information,  collected by customs authorities  
1.  Any information received by the customs authorities in accordance with customs legislation of 
the Customs Union and/or the laws of Member Stat es of the Customs Union, is used by the these 
authorities solely for customs purposes, including prevention and preclusion of administrative offences and crimes. 
2.  Customs authorities, their officials and ot her persons, who have received access to the 
information specified in paragraph 1 of this Article in accordance with the laws of the Member States of the Customs Union, shall not disclose, use for personal purposes or transfer the information containing state, commercial, banking,  tax, or other legally protected secrets, and G/VAL/N/1/RUS/2/Add.1 
 
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  other confidential information to third parties, including public authorities, except in cases 
stipulated by this Code and/or the laws of  the Member States of the Customs Union.  
Customs authorities of one Member State of the Customs Union transfer provided information to 
the public authorities of the Member State of the Customs Union, if such information is necessary 
to these authorities for the tasks assigned to them by the laws of this Member State of the 
Customs Union, in a manner and in compliance with the laws of this Member State of the Customs Union on the protection of public, commercial, banking, tax or other legally protected 
secrets and other confidential information, as well as international agreements of the Member 
States of the Customs Union.  (As amended by Protocol of 16.04.2010) 
Article 9. Appeal against actions (inaction)  of customs authorities and their officials 
Any person is entitled to appeal the decision of  customs authorities, the actions (inactions) of 
customs authorities or their officials in the proced ure and terms, established by the legislation of 
the Member States of the Customs Union, which customs authorities or customs officials decisions, actions (inaction) are appealed. 
Chapter 2 Information and consultation 
Article 10. Information on customs legislation of the Customs Union  1.  Informing on the customs legislation of the Customs Union is provided by publishing the acts of 
the customs laws of the Customs Union in the official and other printed publications, as well as 
through the informing about them to the public on television and radio, information technology, as well as through other means of dissemination of information. 
2.  Commission of the Customs Union and the cu stoms authorities shall ensure free access to 
information to persons about customs legislation of the Customs Union on their official web-sites 
on the Internet. 
Article 11. Consulting by customs authorities  
1.  Customs authorities consult interested persons on matters relating to customs legislation of the 
Customs Union, and other matters within the competence of customs authorities. 
2.  Consulting is carried out by customs authorities in verbal and written forms free of charge. 
Upon written request of interested person, customs authority is obliged to provide information in 
written form as soon as possible, but not later than the date fixed in the legislation of Member States of the Customs Union. 
3.  When consulting customs officials of customs authorities do not check on behalf of the customs 
authorities, customs declarations and other docu ments, that are to be submitted to customs 
authorities in accordance with the customs legislation of the Customs Union, and also do not constitute such customs declarations and documents. 
Consultations, related to the filing of the documents mentioned in part one of this paragraph, shall 
be provided orally without check of information provided by the interested person. 
4.  When consulting the customs official of the customs authorities is not entitled: 
1)  To consult on matters, which are not in frames of the competence of customs authorities; 
2)  To make changes and additions to the documents presented by interested persons; 3)  To perform on the documents of interested persons administrative inscriptions, to instruct 
the customs authorities, or in any other way affect the subsequent decisions of the customs 
authority or actions of its officials in carry ing out the functions entrusted to the customs 
authorities; 
4) To give information not be disclosed in accordance with the legislation. G/VAL/N/1/RUS/2/Add.1 
 
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  5.  Information provided by interested persons during the consultation, shall not be a basis for a 
decision or action (inaction) of customs authority or its official when exercising customs operations 
in respect of goods. 
6.  The order of organization of consultation s by customs authorities is determined by the 
legislation of the Member States of the Customs Union. 
Chapter 3 Relationship between the customs authorities and the members of external 
economic activities and person s operating in customs field 
Article 12. Customs Representative  
1.  Customs Representative is a legal entity of  the Member State of the Customs Union, meeting 
the conditions defined in Article 13 of this Code.  
A legal entity is recognized as the customs representative after inclusion in the register of customs 
agents.  
The order of inclusion in the Register of Customs representatives and exclusion from the register is 
established by the legislation of Memb er States of the Customs Union.  
The law of Member States of the Customs Union may be established cases and order of suspension 
and resumption of activity as customs representative s of legal entities included in the register of 
customs agents. (As amended by Protocol of 16.04.2010)  
2.  Customs representative performs for and on be half of the declarant or other interested persons 
customs operations in accordance with the customs legislation of the Customs Union in the Member State of the Customs Union, where he is included in the register of customs agents by 
customs authorities.  
3.  Relations of the representatives of customs with declarant or other interested parties are based 
on a contractual basis.  
4.  Customs authorities in accordance with the legislation of the Member States of the 
Customs Union shall keep a register of customs representatives, and ensure its periodic publication 
at least once per quarter, including the use of information technology. 
Commission of the Customs Union on the basis of inventories maintained by the customs 
authorities, and forms a common register of cust oms representatives, and ensure its periodic 
publication at least once per quarter on the official website of the Commission of the Customs Union.  (As amended by Protocol of 16.04.2010)  
5.  The law of Member States of the Customs Union can define qualification requirements for 
employees of customs representatives, directly pe rforming customs operations, and conditions for 
granting such persons a document confirming their compliance with statutory requirements.  (As amended by Protocol of 16.04.2010)  
6.  When performing customs operations for customs representative shall not be installed less 
favourable terms or face more stringent requirem ents than those established and imposed in the 
performance of customs operations, the declarant or other interested persons in accordance with 
this Code.  
Article 13. Conditions included in the Register of Customs Representatives  
Conditions for the inclusion of a legal entity in the register of customs representatives are:  
1)  The quantity of the staff of that entity  is not less than two workers with a document 
confirming their compliance with the requiremen ts established by the legislation of Member 
States of the Customs Union;  
2)  The presence of agreement on insurance of ri sks of civil liability, which may occur as a result 
of damage to property of represented persons or breach of agreements with these persons. G/VAL/N/1/RUS/2/Add.1 
 
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  The insurance amount is determined by the laws of the Member States of the 
Customs Union;  
3)  Providing of guarantees for the payment of customs duties, taxes in amount equivalent to 
not less than one million euros, the exchange rate is determined in accordance with the laws 
of the Member State of the Customs Union, on the day of such security;  
4)  Compliance with other requirements and compliance with other conditions prescribed by the 
customs legislation of the Customs Union and/or the law of the Member States of the 
Customs Union.  
Article 14. Reasons for exclusion from th e register of customs representatives  
Reasons for excluding the legal entity from th e register of customs representatives are:  
1)  Failure to comply with the conditions of inclusion in the register of customs representatives, 
established by Article 13 of this Code;  
2)  A statement of the customs representative  to expel him from the register of customs 
representatives;  
3)  Liquidation of a legal entity in accordance with the laws of Member States of the 
Customs Union;  
4)  Reorganization of the legal entity, except for the cases specified in the legislation of Member 
States of the Customs Union.  
Article 15. The rights of Customs Representative  
1.  When performing customs operations, customs representative has the same rights as the 
person who authorizes him to represent their interests in frames of relations with customs 
authorities.  2.  In carrying out its activities customs representative may:  1)  Require from the represented person to pr esent the documents and information required for 
customs purposes, including those containing information constituting commercial, banking 
and other secrets protected by law, or other confidential information and to receive such documents and information within the time frame for compliance with the Code 
requirements;  
2)  To have access to the procedure established by legislation of the Member States of the 
Customs Union, to the information systems of  customs authorities, used by them for 
automated data processing, electronic transfer of data required for customs purposes.  
3.  The law of Member States of the Customs Unio n could prescribe the right of the representative 
to limit the scope of its activities in respect of the performance of customs operations in respect of 
certain goods in accordance with a common commodi ty nomenclature of foreign economic activity, 
or in respect of goods transported across the custom s border of certain types of transport, as well 
as the performance of certain customs operations or activities by a region within the region of one 
(or several) customs authorities (customs authorities) of the Member State of the Customs Union.  
Article 16. Duties of Customs Representative  
1.  Duties of customs representative are de termined by customs operations due to the 
requirements and conditions established by the customs legislation of the Customs Union.  
The duties of the customs representative shall no t include the performance of customs operations 
referred by the requirements and conditions of th e claimed customs procedures, as well as other 
duties in accordance with the customs legislation of Customs Union, to persons they represent.  
2.  The information received from represented pe rsons that constitutes state, commercial, banking 
and other legally protected secrets or other confiden tial information must not be disclosed or used 
by customs representative and his staff for their own purposes, be transferred to other persons, except in cases envisaged by legislation of the Member States of the Customs Union.  G/VAL/N/1/RUS/2/Add.1 
 
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  3.  Customs Representative shall submit to cust oms authorities' reports, including the use of 
information technology in accordance with the laws  of the Member States of the Customs Union.  
(As amended by Protocol of 16.04.2010)  
4.  Duties of Customs representative to the cu stoms authorities cannot be limited by a contract 
with the represented person.  
5.  Duties are the same for all customs representatives. Granting of exclusivity (exclusive) rights 
and other benefits, bearing individual character, to individual customs agents are prohibited.  
6.  Customs Representative shall inform the customs authority that has included legal entity in the 
register of customs representatives about changes in the information, presented by them during 
inclusion in the register of customs representative s, within five working days from the date of 
change of such information. 
(As amended by Protocol of 16.04.2010)  
Article 17. Responsibility of  Customs Representative  
Customs representative, failing to comply with the requirements of the customs laws of the 
Customs Union, shall be liable in accordance with the laws of the Member States of the 
Customs Union.  
Article 18. Customs Carrier  
1.  Customs carrier - the legal entity of the Member State of the Customs Union, meeting the 
conditions defined in Article 19 of this Code.  
A legal entity is recognized as the customs carrier after inclusion in the Register of Customs 
Carriers.  
The order of inclusion in the Register of Customs Carriers and exclusion from the register is 
established by the legislation of Memb er States of the Customs Union.  
2.  Customs carrier provides transportation of g oods under customs control in customs territory of 
the Customs Union in accordance with the customs legislation of the Customs Union.  (As amended 
by the Protocol of 16.04.2010) 
3.  Customs authorities in accordance with the legislation of the Member States of the 
Customs Union, have registries of persons reco gnized as customs carriers, and ensure their 
periodic publication at least once per quarter, including the use of information technology.  
(As amended by Protocol of 16.04.2010)  
Commission of the Customs Union on the basis of re gisters maintained by the customs authorities, 
forms the general register of customs carriers and provides its publication at least once a quarter 
on the official website of the Commission of th e Customs Union.  (As amended by Protocol of 
16.04.2010)  
Form of common register of customs carriers and the procedure of conduct are determined by a 
decision of the Commission of the Customs Union.  
4.  The status of customs carriers is confirmed by  document, the form and the application of which 
shall be determined by the Commission of the Customs Union.  (As amended by Protocol of 
16.04.2010)  G/VAL/N/1/RUS/2/Add.1 
 
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  The document referred to in the first part of this  paragraph shall be issued by customs authorities 
of the Member State of the Customs Union that includes a legal entity in the Register of Customs Carriers.   
Article 19. Conditions of inclusion in  the Register of Customs Carriers  
Terms of inclusion of legal entity in the Register of Customs Carriers are the following:  1)  Exercise by the person of cargo transportation operations for at least two years on the day 
of application to the customs authority;  
2)  Provision of guarantees for the payment of customs duties, taxes in amount equivalent to 
not less than €200,000, provided the exchange ra te is determined in accordance with the 
laws of the Member State of the Customs Union, on the day of such provision;  
(As amended by Protocol of 16.04.2010)  
3)  A certificate of permission to operate on the tr ansportation of goods, if such activity requires 
the document in accordance with the laws of the Member States of the Customs Union;  
4)  Ownership, economic management, operational management, lease on the vehicles used for 
the carriage of goods, including vehicles suitable for the carriage of goods under customs seals and stamps;  
5)  Excluded. - As amended by Protocol of 16.04.2010;  6)  The absence on the day of application to the customs authority of unfulfilled obligation to 
pay customs payments, penalties;  
7)  The absence of facts of bringing by the cu stoms authority to administrative liability for 
offenses in the customs area according to laws of the Member States of the Customs Union 
in the period over one year prior to the date of application;  
8) Compliance to other requirements and compliance with other conditions as are prescribed by 
the customs legislation of the Customs Union and/or the laws of the Member States of the 
Customs Union.  
Article 20. Reasons for exclusion from  the Register of Customs Carriers  
Reasons for excluding the legal entity from the register of customs carriers are:  
1)  Failure to comply with the terms of inclusion into the register of customs carriers, 
established by subparagraphs 2) - 5) and 8) of Article 19 of this Code;  
2)  Failure to comply with carrier obligations under subparagraphs 1) - 3) of Article 21 of this 
Code;  
3)  A statement of the customs carrier to expel th e carrier from the register of customs carriers;  
(As amended by Protocol of 16.04.2010)  
4)  Elimination of a legal entity in accordance with the laws of Member States of the 
Customs Union;  (As amended by Protocol of 16.04.2010)  
5)  Reorganization of a legal entity, except th e cases specified in the legislation of Member 
States of the Customs Union.  (As amended by Protocol of 16.04.2010)  
Article 21. Duties of customs carrier  The customs carrier shall:  
1) Comply with the conditions and comply with the requirements established by this Code, 
when  transporting the goods in accordance with the customs procedure of customs transit;  
2) Keep records of goods shipped in accordance with the customs procedure of transit and to 
submit to customs authorities reports on the tr ansport of such goods, including the use of 
information technologies in accordance with the laws of the Member States of the Customs Union;  
3) To fulfil the obligation to pay customs duties and taxes in cases covered by Articles 227 and 
228 of this Code;  
4) Not to disclose, not to use for their own purposes and not to transfer to other persons, 
except in cases prescribed by legislation of the Member States of the Customs Union, G/VAL/N/1/RUS/2/Add.1 
 
- 13 - 
 
  information received from the sender of the good s, their recipient or forwarding agent, that 
contains state, commercial, banking and other secrets protected by law or other confidential information;  
5) Inform customs authorities that have included  legal entity in the register of customs 
carriers, about changes of information, reported during inclusion in the Register of Customs 
Carriers, within five working days from the date of changes in such information.  
Article 22. Responsibility of customs carrier  
Provided failure to perform their duties in the tr ansport of goods in accordance with the customs 
procedure of customs transit, customs carrier is liable in accordance with Article 224 of this Code.  
Article 23. Owner temporary warehouse  1.  The owner of a temporary storage warehouse is a legal entity of the Member State of the 
Customs Union that meets the conditions laid down by Article 24 of this Code.  
A legal entity is recognized as the owner of the warehouse of temporary storage after the inclusion 
in the register of owners of temporary storage.  
The order of inclusion in the register of owners of temporary storage and exclusion from the 
register are established by the legislation of Member States of the Customs Union.  
The laws of Member States of the Customs Union can establish cases and procedure of suspension 
and resumption of activities of legal entities as the owners of temporary storage, that were 
included in the register of owners of temporar y storage warehouses. (As amended by Protocol of 
16.04.2010)  
2.  The owner of a temporary storage warehouse provides storage of goods under customs control 
in the cases and on the terms established by th e customs legislation of the Customs Union.  
3.  Customs authorities in the manner, prescribed by the legislation of the Member States of the 
Customs Union, keep registries of persons re cognized as the owners of temporary storage 
warehouses, and ensure their periodic publication at least once per quarter, including with the use 
of information technology.  
Commission of the Customs Union on the basis of registers, maintained by the customs 
authorities, forms a common register of owners of temporary storage warehouses and provide its 
periodic publication at least once per quarter on  the official website of the Commission of the 
Customs Union. (As amended by Protocol of 16.04.2010) 
Article 24. Conditions of inclusion in the register of holders of temporary storage 
warehouses 
1.  Terms of inclusion of a legal entity in the re gister of owners of temporary storage warehouses 
are the following: 
1)  Ownership, economic management, operative management, or lease of facilities and/or 
open areas, intended for use as temporary storage warehouses and meeting the requirements established by the legislation of  the Member States of the Customs Union; 
2)  The existence of contract, insuring the risk of its civil liability, which may occur as a result of 
damages to goods of other persons in possession or violation of other terms of the contract of storage with other persons.  The insuranc e amount is determined by the laws of the 
Member States of the Customs Union; 
3)  The absence on the day of application to the customs authority of unfulfilled obligation to 
pay customs payments, penalties; 
4)  The absence of facts of bringing by the cu stoms authority to administrative liability for 
offenses in the customs area according to laws of the Member States of the Customs Union 
in the period over one year prior to the date of application; G/VAL/N/1/RUS/2/Add.1 
 
- 14 - 
 
  5)  Compliance to other requirements and compliance with other conditions as are prescribed by 
the customs legislation of the Customs Union and/or the laws of the Member States of the 
Customs Union. 
2.  If the possession of the facilities and/or open  grounds is provided on the basis of contract of 
lease, such contract shall be concluded for a period of not less than one year after the day of 
application for inclusion in the register of owners of temporary storage warehouses. 
Article 25. Reasons for exclusion from the register of holders of temporary storage 
warehouses  
Reasons for excluding the legal entity from the register of owners of temporary storage 
warehouses are the following: 
1) Failure to comply with the conditions of inclusion in the register of owners of temporary 
storage warehouses, established by subparagraphs 1), 2) and 5) of paragraph 1 of Article 24 
of this Code; 
2) Failure to comply with the duties of the owner of the temporary storage warehouse, 
specified in subparagraphs 1) - 5), 7) and 8) of Article 26 of this Code; 
3) Statement of the owner of temporary storage wa rehouse to expel him from the register of 
owners of temporary storage warehouses; 
4) Elimination of a legal entity in accordance with the laws of Member States of the 
Customs Union; 
5) Reorganization of the legal entity, except for the cases specified in the legislation of Member 
States of the Customs Union. 
Article 26. Duties of owner of  a temporary storage warehouse 
The owner of a temporary storage warehouse shall: 1) Comply with the conditions and comply with the requirements established by this Code when 
providing temporary storage of goods; 
2) Ensure the safety of goods in the temporary storage warehouse; 
3) Keep records of stored goods and submit to customs authorities reports on them, including 
with the use of information technologies, in accordance with the laws of the Member States 
of the Customs Union; 
4) Not to allow unauthorized persons, who are not employees of the temporary storage 
warehouse and do not have the authority in respect of stored goods to access the goods 
without the permission of customs authorities; 
5) Meet the requirements of customs authorities with regard to access of customs officials to 
the stored goods; 
6) In the event of termination of operation of temporary storage warehouse to notify 
individuals, placing goods in temporary storage warehouse of such decision, within three working days from the day following the day of making the decision to cease operation of 
the warehouse; 
7) To perform the obligation to pay customs duties  and taxes in cases covered by article 172 of 
this Code; 
8) To inform the customs authority, which included a legal entity in the register of owners of 
temporary storage warehouse, about the change of information reported during inclusion in 
register of holders of temporary storage warehouses, within five working days from the date of changes of such information. 
Article 27. Responsibility of owne rs of temporary storage warehouse 
For failure to perform its duties when providing the temporary storage of goods, the owner of a 
temporary storage warehouse shall be liable in accordance with the laws of Member States of the 
Customs Union. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 28. The owner of customs warehouse 
1.  The owner of customs warehouse is a legal en tity of the Member State of the Customs Union 
that meets the conditions defined in Article 29 of this Code. 
A legal entity is recognized as the owner of customs warehouse after inclusion in the register of 
owners of customs warehouses. 
The procedure of inclusion in the register of owne rs of customs warehouses and exclusion from the 
register is established by the legislation of Member States of the Customs Union. 
The laws of Member States of the Customs Union can establish cases and procedure of suspension 
and resumption of activities of legal entities as the owners of customs warehouses that were 
included in the register of owners of customs warehouses.  (As amended by Protocol of 16.04.2010) 
2.  The owner of customs warehouse provides st orage of goods under customs control, in the 
cases and on conditions prescribed by this Code. 
3.  The relations of the owner of customs warehous e with the declarant or other interested parties 
are based on a contractual basis. 
4.  Customs authorities in the manner, prescribed by the legislation of the Member States of the 
Customs Union, keep registries of persons recognized as the owners of customs warehouses, and 
ensure their periodic publication at least once per quarter, including with the use of information 
technology. 
Commission of the Customs Union on the basis of registers, maintained by the customs 
authorities, forms a common register of owners of customs warehouses and provide its periodic 
publication at least once per quarter on the official website of the Commission of the 
Customs Union.  (As amended by Protocol of 16.04.2010) 
Article 29. Conditions of inclusion in the register of holders of customs warehouses 
1.  Terms of inclusion of a legal entity in the register of owners of customs warehouses are the 
following: 
1)  The ownership, economic management, operational management or lease of facilities and/or 
open spaces, intended for use as a customs warehouse and meeting the requirements 
established by the legislation of the Member States of the Customs Union;  
2)  The existence of contract, insuring the risk of its civil liability, which may occur as a result of 
damages to goods of other persons in possession or violation of other terms of the contract 
of storage with other persons.  The insuranc e amount is determined by the laws of the 
Member States of the Customs Union;  
3)  The absence on the day of application to the customs authority of unfulfilled obligation to 
pay customs payments, penalties;  
4)  The absence of facts of bringing by the cu stoms authority to administrative liability for 
offenses in the customs area according to laws of the Member States of the Customs Union 
in the period over one year prior to the date of application;  
5)  Compliance to other requirements and compliance with other conditions as are prescribed by 
the customs legislation of the Customs Union and/or the laws of the Member States of the 
Customs Union.  
2.  If the possession of the facilities and/or open  grounds is provided on the basis of contract of 
lease, such contract shall be concluded for a period of not less than one year after the day of application for inclusion in the register of owners of temporary storage warehouses. 
Article 30. Reasons for exclusion from the re gister of holders of customs warehouses  
Reasons for excluding the legal entity from the re gister of owners of customs warehouses are: G/VAL/N/1/RUS/2/Add.1 
 
- 16 - 
 
  1) Failure to comply with the conditions of inclusion in the register of owners of customs 
warehouses established under subparagraphs 1), 2) and 5) of paragraph 1 of Article 29 of 
this Code; 
2) Failure to comply with the owner of customs warehouse duties contemplated in 
subparagraphs 1) - 6), 8) and 9) of Article 31 of this Code; 
3) Statement of the warehouse's owner to remove it from the register of owners of customs 
warehouses; 
4) elimination of a legal entity in accordance with the laws of Member States of the 
Customs Union; 
5) Re-organization of the legal entity, except the cases as specified in the legislation of Member 
States of the Customs Union. 
Article 31. Duties of the warehouse's owner 
The owner of customs warehouse shall: 1) Ensure the safety of goods in customs warehouse; 
2) Comply with the Code on conditions and requirements for storage of goods in a customs 
warehouse; 
3) Provide the possibility of customs control; 
4) Keep records of goods stored in customs warehouses and submit to customs authorities 
reports on such goods, including with the use of information technologies, in accordance with the laws of the Member States of the Customs Union; 
5) Not allow access of unauthorized persons who are  not employees of the customs warehouse 
and do not having authority in respect of the stored goods to goods without the permission 
of customs authorities; 
6) Meet the requirements of customs authorities with regard to access of customs officials to 
the stored goods; 
7) In the event of termination of the functionin g of the customs warehouse notify individuals, 
placing goods in a customs warehouse, about this decision within three working days from 
the day following the day of the decision to  cease operation of the customs warehouse; 
8) In case of loss of goods, with the exceptio n of their loss due to destruction in case of 
accident or force majeure, or the release of  the goods without the permission of customs 
authorities, - pay import duties and taxes, in the event the obligation to pay customs duties 
and taxes in accordance with this Code occurs; 
9) Inform the customs authority, that included le gal entity in the registry of owners of customs 
warehouses, about changes of the information reported during inclusion in the registry of 
owners of customs warehouses, within five working days from the date of change of such 
information. 
Article 32. The responsibility of the owner of customs warehouse 
For non-obligation of their duties when storing goods in customs warehouse the owner of the 
customs warehouse is liable in accordance with the laws of the Member States of the Customs Union. 
Article 33. The owner of duty-free shop 
1.  The owner of duty-free shop is a legal entity  of the Member State of the Customs Union that 
meets the conditions stipulated by Article 34 of this Code. 
A legal entity is recognized as the owner of duty-free shop after inclusion in the register of owners 
of duty-free shops. 
The procedure of inclusion in the register of ow ners of duty-free shops and exclusion from the 
register is established by the legislation of Member States of the Customs Union. 
The laws of the Member States of the Customs Union may establish cases and procedure of 
suspension and revocation of activities as owners of duty-free shops of legal entities, included in 
the register of owners of duty-free shops. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  The owner of duty-free shop provides storag e and retail sale of goods placed under customs 
procedure of duty-free trade to individuals departing from the customs territory of the 
Customs Union, as well as to foreign diplomatic missions, equal to them missions of international organizations, consular offices or diplomatic agents, consular officials and members of their 
families, who live with them. 
3.  Customs authorities in the manner prescribed by the legislation of the Member States of the 
Customs Union, keep the register of the owners ha ve registries of duty-free shops and ensure their 
periodic publication at least once per quarter, including with the use of information technology. 
Article 34. Conditions of inclusion in th e register of owners of duty-free shops 
Conditions of inclusion of a legal person in the register of owners of duty-free shops are the 
following: 
1) Ownership, economic management, operative management, or lease of facilities, suitable for 
use as a duty-free shop and meeting of the re quirements established by the legislation of 
the Member States of the Customs Union; 
2) The presence of registration or licensing documents for retail trade, if the obligation to 
obtain them is prescribed by legislation of Member States of the Customs Union; 
3) The absence on the day of application to the customs authority of unfulfilled obligation to 
pay customs payments, penalties; 
4) The absence of facts of bringing by the cust oms authority to administrative liability for 
offenses in the customs area according to laws of the Member States of the Customs Union in the period over one year prior to the date of application;  
5) Compliance to other requirements and compliance with other conditions as are prescribed by 
the customs legislation of the Customs Union and/or the laws of the Member States of the 
Customs Union.  
Article 35. Reasons for exclusion from the register of holders of duty-free shops  
Reasons for exclusion of the legal entity from the register of owners duty-free shops are the 
following: 
1) Failure to comply with the conditions included in the register of owners of duty free shop, 
established by subparagraphs 1) and 2) and 5) of paragraph 1 of Article 34 of this Code; 
2) Failure to comply with the owner of duty-fr ee shop duties under Article 36 of this Code; 
3) Statement of the owner of duty-free shop to excl ude it from the register of owners of duty 
free shops; 
4) Elimination of a legal entity in accordance with the laws of Member States of the 
Customs Union; 
5) Reorganization of the legal person, except the cases as specified in the legislation of the 
Member States of the Customs Union. 
Article 36. Duties of a duty-free shop 
The owner of duty-free shop shall: 
1) Ensure the safety of the goods, placed under  customs procedure of duty-free trade and not 
sold in accordance with this chapter; 
2) Follow terms and requirements established by this Code; 
3) Provide the possibility of customs control; 
4) Keep a record of receipt of goods at duty-free shops and their distribution in this store, as 
well as provide to customs authorities report s on such goods, including with the use of 
information technologies, in accordance with the laws of the Member States of the 
Customs Union; 
5) Pay customs duties and taxes, in case obligation to pay customs duties and taxes in 
accordance with Article 306 of this Code arises; 
6) Inform the customs authority, that included a le gal person in the register of owners of duty-
free shops, about the changes in information, re ported during inclusion in the register of G/VAL/N/1/RUS/2/Add.1 
 
- 18 - 
 
  owners of duty-free shops, within five work ing days from the date of changes in such 
information. 
Article 37. The responsibility of the owner duty-free shop 
If failed to comply with the requirements for the storage and sale of goods at duty free shops, as 
well as the requirements of the customs procedure,  the owner of duty-free trade duty-free shop is 
liable according with the laws of Member States of the Customs Union. 
Article 38. Authorized Economic Operator 
1.  Authorized Economic Operator is a legal entity, that meets the conditions specified in Article 39 
of this Code, which has the right to use the special simplifications provided for in Article 41 of this 
Code. 
2.  Status of authorized economic operator is given to a legal entity by customs authorities by 
issuing a certificate of inclusion in the register of authorized economic operators and is recognized 
on the territory of the State, the customs authority of which granted this status. 
The status of authorized economic operator is assi gned to a legal entity, created under the laws of 
the Member State of the Customs Union, on whose te rritory that person will be assigned to this 
title. 
Form and procedure for issuing a certificate of inclusion in the register of authorized economic 
operators, suspension and revocation of the cert ificate are determined by the legislation of the 
Member States of the Customs Union. 
3.  Authorized Economic Operator is obliged to inform the customs authority, which issued the 
certificate of inclusion in the register of auth orized economic operators, about the changes of 
information, reported by them during issuing of certificate of inclusion in the register of authorized 
economic operators, within five working days from  the date of such changes of such information. 
Article 39. Conditions of obtaining the st atus of Authorized Economic Operator 
Conditions of obtaining by legal entity of a status of Authorized Economic Operator are the 
following: 
1)  Provision of guarantee for the payment of cust oms duties, taxes, in an amount equivalent to 
€1 million on the exchange rate, that is determined in accordance with the laws of the 
Member State of the Customs Union, on the da y of such guarantee, except in the case 
provided the second paragraph of this subparagraph;   (As amended by Protocol of 16.04.2010) 
Persons, that are engaged in activities on production of goods and/or exporting goods, that are not 
subject to export duties, provided they meet the criteria, set by Decision of the Commission of the 
Customs Union, provide guarantee for payment of customs duties, taxes, in an amount equivalent 
to €150,000 on the exchange rate, that is determin ed in accordance with the laws of the Member 
State of the Customs Union, on the day such guar antee provision;  (As amended by Protocol of 
16.04.2010) 
2)  Performing of foreign economic activity during the period determined by the laws of the 
Member States of the Customs Union, but no t less than one year before the date of 
application to the customs authority; 
3)  The absence on the day of application to the customs authority of unfulfilled obligation to 
pay customs payments, interest, penalties; 
4)  The absence on the day of application to the customs authority of debts (arrears) in 
accordance with the legislation on taxes and charges (taxation legislation) of the Member 
States of the Customs Union; 
5)  The absence of facts of bringing by the cu stoms authority to administrative liability for 
offenses in the customs area according to laws of the Member States of the Customs Union 
in the period over one year prior to the date of application;  G/VAL/N/1/RUS/2/Add.1 
 
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  6)  Availability of inventory systems, allowing to compare the information provided to customs 
authorities in when performing customs operations, with information about performance of business transactions in accordance with the requirements specified by the legislation of the Member States of the Customs Union;  (As amended by Protocol of 16.04.2010) 
7)  Compliance with other requirements and compliance with other conditions as are prescribed 
by the customs legislation of the Customs Unio n and/or the laws of the Member States of 
the Customs Union. 
Article 40. Register of Auth orized Economic Operators 
Customs authorities keep a register of authorized economic operators and ensure its publication in 
the manner and form established by the legislatio n of the Member States of the Customs Union. 
Article 41. Special simplifications provided  to the Authorized Economic Operator 
1.  Authorized Economic Operator may be given the following special simplifications: 
1)  Temporary storage of goods in the premises, outdoor areas and other areas of the 
authorized economic operator; 
2)  Release of goods to the customs declaration in accordance with Article 197 of this Code; 
3)  Conducting of customs operations connected with the release of goods in the premises, open 
areas and other areas of the authorized economic operator; 
4)  Other specific simplifications provided by  the customs legislation of the Customs Union. 
2.  Special simplifications, provided in this Arti cle, shall apply only in cases, if the authorized 
economic operator is able to act as the declarant of goods, in respect of which implementation of 
such simplifications is prescribed. 
3.  List of products for which no special simplifications, provided in this Article, may be 
implemented is determined by the decision  of the Commission of the Customs Union. 
Article 42. The presentation of the prelimin ary information to the customs authorities 
1.  Authorized economic operators, carriers, incl uding customs carriers, authorized representatives 
and other interested persons can present to the customs authorities the preliminary information in electronic form regarding the goods intended for transportation across the customs border, means 
for the international transportation, which carry these goods, the time and place of arrival of goods 
in the customs territory of the Customs Union or  departure from such territory, the passengers 
arriving in the customs territory of the Cust oms Union or departing from such territory. 
2.  The customs authorities exchange preliminary information with the customs offices of foreign 
countries according to the international agreements concluded by the Member States of the 
Customs Union. 
3 .   I n  c a s e  o f  c o m p u l s o r y  p r e s e n t a t i o n  o f  preliminary information, the scope, procedure of 
presenting and use of the information for customs purposes shall be defined in International 
agreements of a Member State of the Customs Un ion, unless the present Code otherwise require. 
Chapter 4: Information Systems and Information Technologies 
Article 43. Information systems, informatio n technology and means of their support 
used by customs authorities 
1.  Customs operations may be performed with the use of information systems and information 
technologies, including those based on electronic  data exchange methods and the means of their 
support. 
2.  Introduction of information systems and information technology is carried out in accordance 
with relevant international standards and ensuring information security requirements established 
by the legislation of the Member States of the Customs Union.  G/VAL/N/1/RUS/2/Add.1 
 
- 20 - 
 
  3.  Customs Authorities apply information system s, information technologies and means of their 
support which are developed, manufactured or purchased by Customs Authorities in accordance 
with the legislation and/or international agreements  of the Member States of the Customs Union.  
4.  Conditions and procedure of use of information systems, information technologies, means of 
their support and software technical facilities for information protection, as well as requirements to 
them in the organization of information exchange, based on electronic means of information exchange, shall be determined by the customs legi slation of the Customs Union and the legislation 
of the Member States of the Customs Union.  
5.  For the purposes of cooperation between the Customs Authorities in the customs territory of 
the Customs Union there shall be created integrated information systems and information 
technology. 
Article 44. Information resources of customs  
1.  Information resources of customs authorit ies, created on the basis of documents and 
information submitted in the course of customs operations, as well as documents which are 
necessary to perform them, have limited access. The procedure of creation of information 
resources and of access to them shall be defined by the legislation of the Member States of the 
Customs Union.  
Information resources of customs authorities means an organized set of documented information 
which includes databases, that are created, proc essed and accumulated in the information systems 
of customs authorities.  
Information resources of the customs authorities on the customs legislation of the Customs Union 
shall be open and accessible to public. 
Public information resources shall be available on  the websites of the customs authorities and the 
Commission of the Customs Union.  
2.  Procedure for obtaining information contained in the information resources with limited access, 
which are under the jurisdiction of the customs auth orities, shall be determined by the legislation 
of the Member States of the Customs Union.  
Article 45. Protection of information and rights of persons participating in the 
information processes and informatization  
1.  Protection of information and rights of persons participating in the information processes and 
informatization is carried out in accordance with the legislation of the Member States of the 
Customs Union. 
2.  The level of information protection, secured by software technical facilities for information 
protection, shall conform to the category of information. Conformity of information protection level 
to a certain category shall be provided by customs authorities under whose jurisdiction the 
information resources are found.  (As amended by Protocol of 16.04.2010) 
Article 46.  Information exchange of Customs Authorities  
Information exchange between customs authorities is carried out in accordance with international 
agreements of the Member States of the Customs Union. Customs authorities participate in the international information exchange with customs authorities 
of foreign countries, international and other organizations in order and on conditions determined 
by the legislation of the Member States of the Customs Union. G/VAL/N/1/RUS/2/Add.1 
 
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  Chapter 5:  Customs Statistics 
Article 47.  Customs Statistics of the Foreign Trade in Goods 1.  For the purposes of the analysis of the state, dynamics and development trends of foreign 
trade in goods the Customs authorities shall collect and process information on the movement of 
goods across the customs border for the formation of customs statistics of foreign trade in goods.  
2.  Customs authorities shall keep the customs statistics of foreign trade in goods in accordance 
with the methodology approved by a Decision of the Commission of the Customs Union.  
3.  Customs Authorities shall provide customs statistics data on the foreign trade in goods to:  
- Government, State Authorities and other organizations of a Member State of the Customs 
Union in accordance with the legislation of a Member State of the Customs Union, whose 
Customs Authority provide such data; 
- International organizations in the manner prescribed by international agreements of a 
Member State of the Customs Union, whose customs authority provide such data. 
4.  The Commission of the Customs Union shall provide customs statistics data of foreign trade in 
goods of the Customs Union to the Government Authorities of the Member States of the Customs 
Union and to the international organizations in accordance with international agreements.  
5.  The Commission of the Customs Union shall pub lish data of customs statistics of foreign trade 
in goods of the Customs Union in the manner and time as defined by Decisions of the Commission 
of the Customs Union. 
The Customs authorities shall publish data of cust oms statistics of foreign trade of the Member 
States of the Customs Union in the manner and time as defined by the legislation of the Member 
States of the Customs Union. 
6.  Customs Authorities may submit the customs statistics of foreign trade in goods, which not 
contain state, commercial, banking or other legally protected information (secrets) or other 
confidential information, to the interested orga nizations in the Member States of the Customs 
Union except State Authorities on the basis of term s and conditions as defined by the legislation of 
the Member State of the Customs Union, whose Customs Authority provide such data. 
Article 48. Special Customs Statistics 
1.  For the purposes of ensuring the fulfilment of the tasks referred to the Customs Authorities, 
these authorities shall keep special customs statistics in the manner established by the legislation 
of the Member States of the Customs Union.  
2.  Special customs statistics data shall be used by the Customs Authorities exclusively for 
customs purposes.  
Article 49. Documents and Information Used for Statistical Purposes 
1.  Documents and information provided by persons in accordance with the customs legislation of 
the Customs Union shall be used for statistical purposes. 
2.  Information used for statistical purposes shall be covered by the provisions of Article 8 of the 
present Code. G/VAL/N/1/RUS/2/Add.1 
 
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  Chapter 6 "Common commodity nomenclature of foreign economic activity of the 
Customs Union.  Classification of commodities 
Article 50. Common Commodity Nomenclature of Foreign Economic Activity of the 
Customs Union  
Common Commodity Nomenclature of Foreign Economic  Activity of the Customs Union (hereinafter 
- Commodity Nomenclature of Foreign Economic Activity) shall be used to implement measures of tariff and non-tariff regulation of  foreign trade and other forms of foreign economic activity, to 
conduct customs statistics.  (As amended by Protocol of 16.04.2010)  
Article 51. Keeping of the Commodity Nome nclature of Foreign Economic Activity 
1.  The Commodity Nomenclature of Foreign Economic Activity shall be based on the Harmonized 
Commodity Description and Coding System of  the World Customs Organization and Common 
Commodity Nomenclature of Foreign Economic Activity of the Commonwealth of Independent 
States.  (As amended by Protocol of 16.04.2010)  
2 .   T h e  C o m m o d i t y  N o m e n c l a t u r e  o f  F o r e i g n  E c o n o m i c  A c t i v i t y  s h a l l  b e  a p p r o v e d  b y  t h e  
Commission of the Customs Union.  
3.  Decisions on amendments to the Commodity No menclature of Foreign Economic Activity shall 
be taken by the Commission of the Customs Union on the basis of proposals of customs authorities 
in the prescribed manner.  (As amended by Protocol of 16.04.2010)  
The Commodity Nomenclature of Foreign Economic Activity and decisions on its amendment shall 
be published by the Commission of the Customs Union.  
4.  Technical keeping of the Commodity Nomenclature of Foreign Economic Activity is carried out 
by the state executive body of the Russian Federati on in charge of customs affairs, including:  
(As amended by Protocol of 16.04.2010)  
1)  Monitoring of the changes in the international basis of the Commodity Nomenclature of 
Foreign Economic Activity, as well as explanations and decisions on the interpretation of this 
basis;  
2)  Making suggestions to the Commission of the Customs Union on harmonization of the 
Commodity Nomenclature of Foreign Economic Activity with its international basis;  
3)  Preparation and submission to the Commission of the Customs Union of the concordance 
tables of the Commodity Nomenclature of Foreign Economic Activity at the level of headings, subheadings and under subheadings in the transition to the next version of its international 
basis;  
4) Preparation for the publication and submission to the Commission of the Customs Union of 
the Commodity Nomenclature of Foreign Econom ic Activity and corresponding explanatory 
notes;  
5)  Performing of other functions necessary for the technical keeping of the Commodity 
Nomenclature of Foreign Economic Activity.  
Article 52. Classification of commodities  
1.  Commodities in the process of customs declarat ion shall be classified in accordance with the 
Commodity Nomenclature of Foreign Economic Activity.  
2.  Validation of the classification of commoditi es shall be carried out by customs authorities.  
3.  In case of incorrect classification of commodities, the customs authority shall carry out the 
classification of commodities independently and take the decision on classification of commodities in the form prescribed by the legislation of  the Member States of the Customs Union.  
Decisions of customs authorities on classification of commodities can be appealed in accordance 
with Article 9 of this Code.  G/VAL/N/1/RUS/2/Add.1 
 
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  4.  Codes of commodities under the Commodity Nomenclature of Foreign Economic Activity, 
specified in the commercial, transport (transit), and/or other documents, except as indicated in paragraph 4 of Article 180 of this Code, as well as in conclusions, certificates, examination reports issued by expert agencies, shall not be binding fo r the classification of commodities.  (As amended 
by Protocol of 16.04.2010) 
5.  Customs authorities shall take preliminary decisions on the classification of commodities in 
accordance with this chapter.  
6.  Customs authorities, defined by the legislat ion of the Member States of the Customs Union, 
may take decisions and give clarifications on classification of certain types of products, ensuring their publication.  
Such decisions or explanations are obligatory for the declaration of commodities in the territory of 
the Member State of the Customs Union, whose customs authority have taken them.  
7.  In order to ensure uniformity in the interpretation of the Commodity Nomenclature of Foreign 
Economic Activity, the Commission of the Customs Union shall take and publish the decisions and 
explanations on the classification of certain ty pes of commodities, based on the suggestions of 
customs authorities.  (As amended by Protocol of 16.04.2010)  
The procedure of submission of proposals on the classification of certain types of commodities, 
their consideration, as well as coordination of dr aft decisions and explanations on the classification 
of certain types of commodities with the customs authorities of the Member States of the Customs 
Union shall be determined by the decision of the Commission of the Customs Union.  
After adoption of the decisions and explanations on  the classification of certain types of products 
by the Commission of the Customs Union, decision s and explanations made by customs authorities 
in accordance with paragraph 6 of this Article in  respect of the same types of products shall be 
subject to repeal or amendment.  
Article 53. Procedure of taking a provisional decision  
1.  The procedure of taking a provisional decision on the classification of commodities under the 
Commodity Nomenclature of Foreign Economic Acti vity shall be determined by this Article, 
Articles 54 - 57 of this Code, and to the extent not defined by these articles - by the legislation of 
the Member States of the Customs Union.  
2.  The provisional decision on the classification of commodities under the Commodity 
Nomenclature of Foreign Economic Activity shall be taken by customs authorities, defined in 
accordance with the legislation of the Member States of the Customs Union.  
3.  The provisional decision shall be taken by the customs authority of the Member State of the 
Customs Union, where the commodities will be released. This preliminary decision is mandatory for 
the declaration of goods in the Member State of  the Customs Union, whose customs authorities 
had taken a preliminary decision.  
4.  The provisional decision shall be taken on each item of commodities, including specific make, 
model, article, and modification.  
5.  The format of the provisional decision shall be  determined by the decision of the Commission of 
the Customs Union.  
6.  In case of loss by the applicant of the prov isional decision, the customs authority shall issue a 
duplicate of the provisional decision previously obtained by the applicant.  
7.  The Customs Authorities shall exchange information concerning adoption of provisional 
decisions, in accordance with Article 124 of this  Code.  (As amended by Protocol of 16.04.2010)  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 54. Application for the provisional decision 
1.  The provisional decision shall be taken by a customs authority on the basis of application of a 
person (hereinafter in this chapter - the applicant), submitted in writing or in the form of electronic document.  
2.  Application for the provisional decision on the classification of commodities shall include the full 
commercial name, company name, ma jor technical and commercial characteristics of the goods 
and other information, giving the possibility to classify them unambiguously. If needed, 
photographs, drawings, blueprints, data sheets, samples and tests of goods and other documents 
shall be submitted in order to take the provisional decision.  
3.  If the information submitted by the applicant is  not sufficient to take a provisional decision, the 
customs authority shall notify the applicant of the need to provide additional information within 
30 calendar days from the date of submission of the application for a provisional decision to the 
customs authority, unless the legislation of the Member States of the Customs Union does not foresee a shorter period. Additional information shall be submitted within 60 calendar days from 
the date of written notice to the applicant. If th e information is not provided within the prescribed 
period, the application for a provisional decision shall be rejected.  (As amended by Protocol of 
16.04.2010)  
Article 55. Terms of acceptance and validity of the provisional decision 
1.  The provisional decision shall be taken within 90 (ninety) calendar days from the date of 
registration in the customs authority of an application for the provisional decision, unless the legislation of the Member States of the Customs Union does not foresee a shorter period.  
If it is necessary to provide additional information in accordance with paragraph 3 of Article 54 of 
this Code, the course of time period specified in the first paragraph of this paragraph shall be suspended and resumed from the date of receipt by the customs authority of the final document 
containing the requested information.  
2.  The provisional decision shall be valid for three years from the date of its adoption, if it is not 
changed, withdrawn or its action is not terminated in accordance with Article 56 of this Code.  
Article 56. Termination, modification or revocation of the provisional decision 
1.  The customs authority may decide to terminate, modify or revoke the provisional decision 
taken by a lower-level customs authority.  
A  d e c i s i o n  t o  t e r m i n a t e ,  m o d i f y  o r  r e v o k e  t h e  provisional decision shall be submitted to the 
applicant not later than the day following the day of  the decision on termination, modification or 
revocation of the provisional decision.  
2.  A decision to terminate the provisional decision shall be taken if the customs authority find that 
the applicant for the provisional decision had presented false documents, corrupted and/or 
incomplete information.  
A decision to terminate the provisional decision shall take effect from the date of such provisional 
decision. 
3.  A modification of the provisional decision shall be taken in the following cases:  - Detection by customs authorities or the applicant of mistakes made when making a 
provisional decision;  
- Adoption of decisions or explanations by cust oms authorities on the classification of certain 
types of goods in accordance with paragraph 6 of Article 52 of this Code.  
A decision of the customs authority to modify the provisional decision shall enter into force on the 
date specified in the decision to modify the provisional decision. G/VAL/N/1/RUS/2/Add.1 
 
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  4.  The provisional decision shall be revoked in the following cases:  
- Introduction of changes in the Commodity Nomenclature of Foreign Economic Activity, 
affecting the classification of goods in respect of which the provisional decision had been taken;  
- Adoption by the World Customs Organization of the decisions on classification of goods used 
by the States members of the Customs Union;  
- Adoption by the Commission of the Customs Union of decisions and explanations on the 
classification of certain types of goods.  
A decision to revoke the provisional decision shall be taken by customs authorities within 
30 calendar days after the publication of decisions and explanations of the Commission of the Customs Union and shall enter into force simultaneously with such decisions.  
5.  The decision to terminate, modify or revoke  the provisional decision shall be communicated to 
the customs authorities not later than the day following the day of the adoption of the decision to terminate, modify or revoke the provisional decision.  
Article 57. Transparency of provisional decisions 
Provisional decisions, except for information constituting a state, commercial, banking and other 
secrets protected by law, or other confidential information related to the interested person, shall 
be published on the official website of the Commission of the Customs Union in the Internet.  
Chapter 7: The Country of Origin of Goods 
Article 58. General provisions of the Country of Origin of Goods 
1.  The Country of Origin of Goods shall be  deemed as the country where the goods were 
completely manufactured or sufficiently processed (reprocessed) in accordance with the criteria 
established by the customs legislation of the Customs Union.  In this case the "Country of Origin of 
goods" may be construed as group of countries, or Customs Unions of countries, or a region or 
part of a country, if there is a need for disce rning them for the purposes of determining the 
Country of Origin of the goods. 
2.  Determination of the Country of Origin of goods shall be done in all cases, where the 
application of measures of customs tariff and non-tariff regulation depends on the Country of 
Origin of goods.  
3.  Determination of the Country of Origin of goods shall be done in accordance with the 
international treaties of the Member States of the Customs Union which define the procedure of 
determining the Country of Origin of goods.  
Determination of the Country of Origin of goods originating in the territory of a Member State of 
the Customs Union shall be carried out in accordance with the legislation of the this Member State 
of the Customs Union, unless otherwise stipulated  by international agreements.  (As amended by 
Protocol of 16.04.2010) 
4.  The Customs Authorities may take a preliminary decision on the Country of Origin of goods in 
accordance with the legislation of the Member States of the Customs Union. 
Article 59. Confirmation of th e Country of Origin of Goods 
1.  In proof of the Country of Origin of good s a Customs authority may require submission of 
documents confirming the Country of Origin of goods. 
2.  Documents confirming the Country of Origin shall be a Declaration of Origin or a Certificate of 
Origin.  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 60. The Declaration of Origin of goods 
1.  The Declaration of Origin  of goods is a statement on the Country of Origin of goods made by 
the manufacturer, seller or consignor in connection with the export of goods, provided that this document includes information, which permits to identify the Country of Origin.  Commercial or 
any other documents relating to goods shall be used for this declaration.  
2.  If in a Declaration of Origin of goods information on the Country of Origin of goods is based on 
criteria, that is different from those, that ar e prescribed by international agreements of the 
Member States of the Customs Union, regulating the rules for determining the Country of Origin of 
goods, the Country of Origin of goods shall be determined in compliance with the criteria used in these international agreements.  
Article 61. The Certificate of Origin of goods 
1.  The Certificate of Origin of Goods is a document that unequivocally testifies to the Country of 
Origin of the goods and that is issued by the competent bodies or organizations of a given country o r  o f  t h e  c o u n t r y  o f  e x p o r t  i f  i n  t h e  c o u n t r y  o f  export the certificate is issued on the basis of 
information received from the Country of Origin of the goods. 
If in the Certificate of Origin of the goods inform ation on the Country of Origin of goods is based 
on criteria differing from those provided by inte rnational treaties of the Member States of the 
Customs Union on the rules for determining the Count ry of Origin of goods, the Country of Origin 
of goods shall be determined in compliance with the criteria used in these international treaties.  
2.  In the event of export of goods from the cust oms territory of the Customs Union a certificate of 
origin of the goods shall be issued by the auth orized agencies or organizations of the Member 
States of the Customs Union, if such certificate is required under the contract, according to the 
national rules of the country of import of goods or  if the presence of said certificate is envisaged 
by international treaties.  
The competent authorities and organizations that issu ed the Certificate of Origin of the goods shall 
preserve a copy thereof and the other documents on  the basis of which the origin of the good is 
certified for at least three years from the date of its issuance. 
3. The certificate of origin of goods shall be pr esented simultaneously with the customs declaration 
and other documents when customs formalities are performed in respect of goods imported into the customs territory of the Customs Union. If th e certificate is lost, a duplicate copy thereof, 
formally attested, shall be acceptable. 
4.  If the certificate of origin of goods is not appropriately drawn (violations of the requirements for 
its design and/or completion set by the customs legislation of the Customs Union), the Customs Authorities shall decide on its own not to consider said certificate as a basis for granting tariff 
preferences.  
5.  During the customs control procedures the Customs Authority may address to the competent 
authorities or organizations of the country that had issued a Certificate of Origin of the goods to 
provide additional documents or clarifying information.  Such verification shall not impede the 
release of goods on the basis of information on the Country of Origin thereof declared when customs formalities were performed. 
Article 62. The Presentation of documents co nfirming the Country of Origin of Goods 
1.  When goods are brought into the customs terri tory of the Customs Union, a document shall be 
shown to confirm the Country of Origin of the good s if the Customs Union grants tariff preferences 
to the Country of Origin of the goods under the customs legislation and/or international treaties of 
the Member States of the Customs Union. In this case the document confirming the Country of 
Origin of the goods shall be presented to the Customs Authorities simultaneously with the customs declaration. The granting of preferential tariffs may be conditioned by the need for the 
presentation of a Certificate of Origin of the goods according to the specific form envisaged by the 
legislation and/or international treaties of the Member States of the Customs Union.  G/VAL/N/1/RUS/2/Add.1 
 
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  The Customs authorities are entitled to demand the presentation of a document confirming the 
Country of Origin of the goods if they discover sign s of unreliability of declared information on the 
Country of Origin of the goods that affects the rates of customs duty, taxes and/or non-tariff 
measures. 
2.  Notwithstanding the provisions of Paragraph 1 of  the present Article, there shall be no need to 
show a document confirming the Country of Origin of the goods: 
1)  If the goods brought into the customs terri tory of the Customs Union goods are declared 
under the customs regime of customs transit or the customs regime of temporary import 
with complete exemption from customs duties and taxes, except in cases where the Customs Authorities discovers signs that the Country of Origin of the goods is a country whose goods are prohibited for import into the customs territory of the Customs Union or 
transit through its territory in accordance with the customs legislation of the Customs Union 
or the legislation of the Member State of the Customs Union;  
2) If the goods are moved across the customs bo rder by natural persons under Chapter 49 of 
this Code;  
3)  If the total customs value of the goods transported across the customs border dispatched at 
one and the same time by one and the same me thod and by one and the same consignor to 
one consignee does not exceed the amount de termined by the Commission of the Customs 
Union;  
4)  In other cases envisaged by the customs legislation of the Customs Union.  
Article 63. Additional conditions for plac ing goods under the customs procedure when 
the Country of Origin Thereof Is Determined 
1.  If there are no documents to confirm the Country of Origin of the goods, where the 
presentation of such documents is compulsory for the granting of tariff preferences, customs 
duties shall be payable on such goods at the rates applicable to goods, originating from the 
territory of a foreign country (group of foreign co untry), which has a reciprocal treaty obligation to 
provide treatment no less favourable than the treatment accorded to other countries (groups of 
countries) (hereinafter - the most-favoured nation),  except as provided for in subparagraph 1) of 
paragraph 2 of this Article. 
2.  In other cases, when documents confirming th e Country of Origin of the goods are lacking or 
when there are signs, that documents presented had been drawn up inappropriately and/or that 
they contain unreliable information the following shall be done before the filing of documents 
confirming the Country of Origin of the goods or the provision of more precise information: 
1)  Customs duties shall be paid on the goods at the rates applicable to goods originating from 
the countries with which trade relations do not envisage most-favoured-nation treatment, if 
the Customs Authority discovered signs that the Country of Origin of the goods is a country 
(group of countries) with which trading relations do not envisage most-favoured-nation 
treatment, or a coverage shall be provided for the payment of customs duties at said rates; 
2)  Placement of goods under the customs procedur e is done on the condition that the declarant 
files documents to confirm the observance of restrictions established, or provides coverage for the payment of anti-dumping or countervailing duty, if the Customs Authorities 
discovered signs that the Country of Origin of the goods is a country from which imports are 
subject to restrictions. Coverage for payment of a special, anti-dumping or countervailing duty is provided in the manner established by this Code to ensure payment of import 
customs duties;  
3)  The goods shall not be placed under a customs procedure only in cases when the Customs 
Authority discovered signs that the Country of  Origin of the goods may be a country whose 
goods are prohibited for import into the customs territory of the Customs Union.  
3.  Preferential treatment or most-preferred-nati on treatment shall be implemented (restored) in 
respect of the goods specified in paragraph 1 and paragraph 2.1 of this Article on condition that the Country of Origin of the given goods is confir med before the expiry of a one-year term after 
the acceptance of the customs declaration by the Cu stoms Authorities.  In this case the refund of 
customs duty or tax amounts shall be affected in compliance with chapter 13 of this Code.  G/VAL/N/1/RUS/2/Add.1 
 
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  Chapter 8: The customs value of goods 
Article 64. General provisions on the customs value  
1.  The customs value of goods imported into the customs territory of the Customs Union, is 
determined in accordance with international agreement of the Member States of the 
Customs Union that govern determination of customs value of goods transported across the 
customs border. The customs value of goods ex ported from the customs territory of the 
Customs Union is determined in accordance with the laws of the Member State of the Customs 
Union, customs authorities of which are providing the customs operations in respect of the goods.  
2.  The customs value of goods imported into the customs territory of the Customs Union, is 
determined if the goods actually crossed the cust oms border and such  goods are placed under the 
customs procedure for the first time after crossing the customs border, except for the customs 
procedure of customs transit.  If customs procedur e is changed, the customs value of goods is the 
customs value of goods determined in accordance with paragraph 1 of this article on the date of 
acceptance of the customs declaration by the when  first placed under the customs procedure after 
the actual crossing of the customs border, unless ot herwise stipulated by the customs legislation of 
the Customs Union.  (As amende d by Protocol of 16.04.2010)  
3.  Customs value of goods determined by the de clarant or customs representative acting for and 
on behalf of the declarant, and in cases stipulat ed by this Code, by the customs authorities.  
4.  The provisions of this chapter shall not appl y to goods for personal use, transported through 
the customs border.  
5.  If an exact amount of the customs value ca nnot be determined during the customs declaration 
due to absence of documents confirming the exact in formation needed to calculate it, it is allowed 
to defer the determination of the exact value of the customs value of goods.  In this case the 
declaration of the customs value of goods is allowed on the basis of available declarant's 
documents and information and the calculation an d payment of customs duties and taxes on the 
basis of the declared customs value.  
Cases of determining the customs value in accordance with the first part of this paragraph, as well 
as the procedure of declaring and control of customs value, specificities of the calculation and 
payment of customs duties and taxes for such case s shall be determined by the Commission of the 
Customs Union.  (As amended by Protocol of 16.04.2010)  
Article 65. Declaration of customs value of goods  
1.  Declaration of customs value of goods is carri ed out by the declarant within the framework of 
customs declaration of goods in accordance with Chapter 27 of this Code and this chapter. (As amended by Protocol of 16.04.2010)  
2.  Declaration of customs value of imported goods shall be effected by the submission of 
information on the method of determining the cu stoms value of goods, of the amount of the 
customs value of goods, of the conditions and terms of foreign trade transactions pertaining to the 
determination of customs value of goods, and by submission of supporting documents as well.  
3.  The information referred to in paragraph 2 of this article shall be fixed in the declaration of 
customs value and constitutes the data necessary for customs purposes.  The order of declaring 
the customs value of goods and the customs value declaration forms and rules for their completion 
shall be determined by the Commission of the Customs Union. (As amended by Protocol of 
16.04.2010)  
Declaration of customs value is an integral part of the declaration of goods.  If in cases specified 
by the Commission's of the Customs Union decision the declaration of customs value is not filled 
out, information on the customs value of imported  goods shall be stated in the declaration of 
goods. If there are indications that in the decl aration for the goods information on the customs 
value of goods may be inaccurate or not properly verified, the customs authority may justifiably 
require the submission of declaration of customs value. G/VAL/N/1/RUS/2/Add.1 
 
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  4.  The declared customs value of goods and submitted information relating to its definition should 
be based on reliable, quantitatively definabl e and confirmed by documents information.  
5.  The declarant or customs representative acting for and on behalf of the declarant is responsible 
for the indication in the declaration of customs value of false information and failure to perform 
duties prescribed by Article 188 of this Code, in  accordance with the legislation of the Member 
States of the Customs Union. (As amended by Protocol of 16.04.2010)  
6.  Excluded - As amended by Protocol of 16.04.2010.  
Article 66. Control of the customs value of goods  
The control of the customs value of goods is carried out by customs authorities in the framework 
of the customs control, both before and after th e release of goods, including the use of risk 
management system.  
The procedure of control of customs value of good s shall be determined by the Commission of the 
Customs Union.  
Article 67. Decision on the customs value of goods - (As amended by Protocol of 
16.04.2010)  
As a result of the implementation of control of  the customs value of goods the customs authority 
shall decide on the acceptance of the declared customs value of goods or an adjustment of the 
declared customs value of goods in accordance with  the provisions of Article 68 of this Code, and 
this decision shall be sent to the declarant in a manner and in forms that are established by the 
Commission of the Customs Union.  (As amended by Protocol of 16.04.2010)  
Article 68. Adjustment of the customs value of goods  
1.  The decision to adjust the declared custom s value of goods is taken by customs authorities 
during the implementation of the control of custom s value, both before and after the release of the 
goods, in case the customs authority or declarant found out that false information on customs 
valuation is asserted, including selection of the wrong method to determine the customs value of 
goods and/or the customs value of goods is determ ined wrongly.  The decision taken by customs 
authorities to adjust the declared customs value of  goods should contain justification and timing of 
its execution.  
2.  If the customs authority takes the decision on  the adjustment of customs value of goods prior 
to their release, the declarant is obligated to make adjustments to false information and has to 
pay customs duties and taxes in an amount calculated from the adjusted data, at a time not 
exceeding the period of release of the goods stipulated in Article 196 of this Code.  
If the declarant has not adjusted false information not paid additional amounts of recalculated 
customs duties and taxes within the period not exceeding the period of release of goods, the 
customs authority refuses to release the goods.  
3.  If the customs authority takes the decision on  adjustment of customs value of goods after the 
release of the goods, the declarant corrects false information, and pays customs duties and taxes 
in an amount calculated from the adjusted data.  
In case the declarant does not agree with this decision, the adjustment of the declared customs 
value of goods and recalculation of customs duties and taxes are carried out by the customs 
authorities.  
4.  Adjustment of the customs value of goods and recalculation of customs duties and taxes before 
and after the release of the goods, as well as th e period within which the payment shall be made 
are executed in the manner and form as are prescr ibed by the decision of the Commission's of the 
Customs Union.  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 69. The additional examination  
1.  In case the customs authorities during execut ion of the control of customs value of goods prior 
to their release detect indications that the information on the customs value of goods may be 
inaccurate or the submitted information is not properly verified, the customs authorities conduct 
an additional examination in accordance with this Code, the time limits and arrangements for 
which shall be determined by the Commission of the Customs Union.  
In this case, the customs authorities take the decision to conduct additional testing, of which the 
declarant shall be informed. The decision of the customs authority should be justified and contain 
a list of specific indications that the information about the customs value of goods may be 
inaccurate or the submitted information is not properly verified.  The order, timing and form of 
communicating the decision to conduct additional testing shall be determined by the Commission 
of the Customs Union.  
Until the customs authorities take the decision ba sed on the results of additional examination of 
the customs value of goods the control of customs value of goods shall be considered incomplete.  
2.  If additional examination cannot be carried out within the time established by Article 196 of 
this Code for the release of goods, the decision to conduct additional testing shall not be the reason for denial to release the goods. Releas e of goods is subject to the provision by the 
declarant of deposit, guarantying the payment of  customs duties, taxes, established by customs 
authority in accordance with Article 88 of this Code.  (As amended by Protocol of 16.04.2010)  
3.  For additional verification of the declared information on the customs value of goods the  
customs authority may request from the declarant additional documents and information and set a 
date for their submission, which should be sufficient for this, but do not exceed the time limit 
prescribed in Article 170 of this Code. The decl arant shall submit the requested by the customs 
authority additional documents and information or  provide a written explanation of the reasons, 
why they cannot be presented.  
The declarant has the right to prove the legality of  chosen method of determining of the customs 
value of goods and authenticity of documents and information.  
4.  If the declarant has not provided the re quested by the customs authority documents, 
information, and/or explanations, why they ma y not be presented, or such documents and 
information do not eliminate the reasons for additional examination  referred to in paragraph 1 of 
this Article, the customs authorities on the basis of the  result of additional examination  decide to 
adjust the declared customs value of goods on th e basis of information, which is  available and 
meets the requirements of the internationa l agreement between Member States of the 
Customs Union, regulating the customs valuation of goods transported across the customs border 
of the Customs Union.  
5. If on the basis of the results of the addition al examination the customs authorities decide to 
approve the customs value of goods declared by declarant, the refund (offset) of amounts of 
deposited guaranties is provided in accordance with article 90 of this Code.  
SECTION 2. CUSTOMS PAYMENTS 
Chapter 9 General provisions on customs payments 
Article 70. Customs payments 
1.  Customs payments shall be as follows: 
1)  Import customs duty; 
2)  Export customs duty; 
3)  The value-added tax levied at the import of goods into the customs territory of the 
Customs Union; 
4) The excise tax levied at the import of  goods into the customs territory of the 
Customs Union; 
5)  Customs fees. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  The safeguards, anti-dumping and compensation duties are established in compliance with 
international agreements of the state – members of  the Customs Union and/or with the legislation 
of the Member States of the Customs Union and shall be levied according to the rules envisaged by the present Code for the levying of import cu stoms duty, unless otherwise prescribed by the 
present Code. (as amended by Protocol of 16.04.2010) 
3.  In respect of goods for personal use the present section is applied with consideration of 
peculiarities, prescribed in Chapter 49 of the present Code and international agreement of the 
Member States of the Customs Union. (as amended by Protocol of 16.04.2010) 
Article 71. Types of rates of customs duties  Rates of customs duties shall be of the following types: 1)  Ad valorem  – established in percentage to customs value of dutiable goods; 
2)  Specific – established respective of physical characteristics in natural value (quantity, mass, 
volume or other characteristics); 
3)  Combined – combining the types, mentioned in  subparagraphs 1) and 2) of present article. 
Article 72. Customs fees  
1.  Customs fees are compulsory payments, co llected by customs authorities for activities, 
connected with release of goods, customs escort  of goods, and also for carrying out of other 
actions, prescribed by the present code and/or la ws of the Member States of the Customs Union.  
2.  Types and rates of the customs fees are estab lished in the legislation of the member-states of 
the Customs Union. 
3.  Amount if the customs fees shall not exceed approximate cost of expenditures of the customs 
authorities for performance of activities, in re spect of which customs fees were introduced. 
4.  Payers of the customs fees, terms of payment of customs fees, procedure of their calculation, 
payment, return (offset) and recovery, and also  the cases, when customs fees shall are not 
payable, are set in the present Code, and/or  legislation of the Member States of the 
Customs Union. 
Article 73. Advance Payments  
1.  Advance payments are monetary assets (money ), paid for forthcoming export customs duties, 
taxes, customs fees, and not identified by the paye r as specific types and sums of export customs 
duties, taxes, customs fees in respect of specific goods, if such payment is prescribed in the legislation of the Member States of the Custom s Union.  (As amended by Protocol of 16.04.2010) 
2.  Advance payments are paid in the currency of  the Member State of the Customs Union, on the 
territory of which these payments are assumed for use for purposes of payment of customs payments. 
3.  Monetary assets (money), paid as advance payments, are the assets of person, which paid 
advance payments, and shall not be considered as customs payments or as monetary assets (money), paid as guarantee of payment of cu stoms duties, taxes, until the person gives 
instructions on that subject to customs authorities or until customs authorities take recourse upon 
advance payment.  The following shall be deemed  as the instructions of the person who made 
advance payments: the filing of a customs declaration by him or on his behalf, the application for return of advance payments or the committing of other actions testifying to his intention to use his 
amounts of monetary assets (money) as customs payments or guarantees of payment of customs 
duties, taxes.  (As amended by Protocol of 16.04.2010) 
4.  On the requirement of the payer customs au thorities present the report on expenditure of 
monetary assets (money), paid as advance payments, but not longer than for the period, 
established in the legislation of the Member States  of the Customs Union for return of the advance 
payments. G/VAL/N/1/RUS/2/Add.1 
 
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  The report is provided in written form according to the procedure and terms, that are prescribed in 
the legislation of the Member States of the Customs Union. 
5.  Return of the advance payments is provided in  conformity with Article 90 of the present Code.  
Disposal with unclaimed amounts of advance payments is provided in conformity with legislation of 
the Member States of the Customs Union. 
6.  Forms of payment of advance payments are established in the legislation of the Member States 
of the Customs Union.  (As am ended by Protocol of 16.04.2010) 
Article 74. Privileges on payment of customs payments  
1.  In the present Code privileges shall be of the following: 1)  Tariff preferences; 
2)  Tariff privileges (privileges on payment of customs duties); 
3)  Privileges on payment of taxes; 
4)  Privileges on payment of customs fees. 
2.  Tariff preferences are provided in conformity with legislation and/or international agreements of 
the Member States of the Customs Union. 
Types of tariff privileges, procedure and cases of their provision are set in conformity with the 
present code and/or international agreements of the Member States of the Customs Union.  
(As amended by Protocol of 16.04.2010) 
Privileges on payment of taxes and customs fees are specified in the legislation of the Member 
States of the Customs Union. 
Chapter 10 "Calculation of customs duties, taxes" 
Article 75. The object of customs duties , taxes and the base (taxation base) for 
calculation of customs duties, taxes 
1.  The goods, transferred thro ugh the customs border are the objects for levying customs duties, 
taxes. 
2.  The basis for calculating customs duties depe nding on the type of goods and applied types of 
rates is the customs value of goods and/or their physical characteristics in natural value (quantity, 
weight, given its primary packaging, which is inseparable from the goods prior to their 
consumption and in which the product is presented to retail sales, volume or other characteristics). 
3.  The tax base for calculating taxes is determined in accordance with the laws of the Member 
States of the Customs Union. 
Article 76. Calculation of customs duties and taxes  
1.  Customs duties and taxes are calculated by the payers of customs duties and taxes on their 
own, except for the cases as provided in this Code and/or international treaties of Member States 
of the Customs Union. 
2.  When collecting customs duties, taxes the calculation of customs duties, taxes payable is 
provided by customs authorities of the Member St ate of the Customs Union, where customs duties, 
taxes are subject to payment. 
3.  Calculation of customs duties, taxes payable, is made in the currency of the Member State of 
the Customs Union, to customs authorities of whic h the customs declaration is applied, except for 
the cases as provided in international agreements  of the Member States of the Customs Union. G/VAL/N/1/RUS/2/Add.1 
 
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  4.  The amount of customs duties payable, and/or  collection, is determined by applying the base 
for calculating of customs duties and the respective type of customs duty rates, unless otherwise stipulated by this Code. 
The amount of tax payable, and/or collection, is determined in accordance with the laws of the 
Member State of the Customs Union, on whose te rritory the goods are placed under the customs 
procedure or in the territory of which the fact of illegal movement of goods across the customs 
border is revealed, except otherwise is establishe d by this article. (As amended by Protocol of 
16.04.2010)  
5.  In the case provided by the second part of paragraph 2 of Article 84 of this Code, the amount 
of customs duties, taxes shall be calculated in accordance with the laws of the Member State of 
Customs Union in which they are payable. 
6.  The total amount of customs duties, taxes on foreign goods cannot exceed the amount of 
customs duties, taxes payable in the case if foreign goods were released for domestic 
consumption, without privileges on payment of cu stoms duties referred to in subparagraphs 2) and 
3) of paragraph 1 of Article 74 of this Code (her einafter - the privileges for payment of customs 
duties, taxes), penalties and interest, except in cases where the amount of customs duties, taxes is increased due to changes in rates of customs du ties, taxes, when to foreign goods the rates of 
tariffs, taxes are applied, that are applicable on the date of receipt of customs declaration by 
customs authorities with a statement of another customs procedure in respect of these foreign goods. 
Article 77. Application rates of customs duties, taxes  
1.  For purposes of calculating of customs duties, ta xes, they apply rates, applicable on the date of 
registration of customs declaration by customs authorities, unless otherwise provided in this Code and/or international agreements of the Member States of the Customs Union. 
2.  For purposes of calculating of customs du ties, they apply rates, established in Common 
customs tariff of the Customs Union, unless otherwise provided by this Code and/or international agreements of the Member States of the Customs Union. 
For purposes of calculating export duties, they ap ply rates, established by the laws of the Member 
States of the Customs Union in respect of goods included in the consolidated list of products, formed by the Commission of the Customs Union in accordance with international agreements of the Member States of the Customs Union, governing the application of export duties in respect of 
third countries. 
For purposes of calculating of taxes, they apply rate, established by the laws of the Member State 
of the Customs Union, on whose territory the good s are placed under the customs procedure or in 
the territory of which the fact of illegal transfer  of goods through the customs border is revealed, 
unless otherwise is provided in this paragraph. 
For the purposes of calculating of taxes in case, if it is established (confirmed) in the manner, 
specified in international agreement of Member States of the Customs Union, that the goods 
placed under the procedure of customs transit, are located in the territory of another Member State of the Customs Union, they apply the rates, established by the laws of this Member State of 
the Customs Union. 
Article 78. Translation of foreign currency fo r purposes of calculating customs duties 
and taxes 
Where for the purposes of calculating customs duties, taxes, in particular, for assessment of the 
customs value of goods, it is required to conver t a foreign currency in the currency of the Member 
State of the Customs Union, to customs authorities of which customs declaration was handed, it shall be necessary to apply the exchange rate of the foreign currency, set according to the 
legislation of the Member State of the Customs Union and valid for the day of registration of the 
customs declaration by the customs authorities, unless otherwise prescribed by the present Code 
and/or international agreements of the Member States of the Customs Union.  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 79. Payers of Customs Duties and Taxes 
Payers of the customs duties and taxes are the customs applicants or other entities obliged in 
conformity with the present Code and/or the intern ational agreements of the Member States of the 
Customs Union to pay the customs duties and taxes. 
Article 80. Beginning and termination of the obligation to pay the customs taxes, duties. 
Cases of non-payment of customs taxes, duties 
1.  The obligation to pay the customs taxes, duti es begins in cases, established by Articles 81, 
161, 166, 172, 197, 211, 214, 227, 228, 237, 250, 261, 274, 283, 290, 300, 306 and 360 of the 
present Code. 
2.  The obligation to pay the customs taxes, duties terminates in the following cases: 1) Payment or recovery of customs taxes, duties; 
2) Destruction (irrecoverable loss) as a consequence of an accident or force majeure, or as a 
result of natural diminution in normal conditions of transportation and storage; 
3) If the amount of the unpaid sum of custom s taxes, duties does not exceed the sum 
equivalent to two Euros according to the exchange rate established in accordance with the 
legislation of the Member States of the Customs Union acting on the moment of the beginning of the obligation to pay the customs taxes, duties; 
4) Import of goods for one consignee from one consignor under one transport document, the 
overall customs value of which does not exceed the sum equivalent to two hundred Euros according to the exchange rate, established in accordance with the legislation of the Member States of the Customs Union, acting on the moment of the beginning of the obligation to pay 
the customs taxes, duties; 
5) Conversion of goods into property of the member state of the Customs Union in accordance 
with the legislation of this member state of the Customs Union; 
6) Refusal to release the goods in accordance with the declared customs procedure; 
7) Appearance of circumstances which, according to  the present Code and the legislation of the 
Member States of the Customs Union, would terminate the obligation to pay the customs 
taxes, duties. 
8) Refusal to release the goods under the declared customs procedure in respect of the 
obligation to pay customs duties and taxes incurred when registering customs declaration 
for placement of goods under this customs procedure; 
9) Recognition of its as unrecoverable and written off in accordance with the legislation of the 
Member States of the Customs Union; 
10) Occurrence of the circumstances with which this Code relates termination of the obligation 
to pay customs duties and taxes. 
3.  The customs taxes, duties are not paid: 1) When goods are placed under customs procedur es not providing for such payment according 
to the conditions of the corresponding customs procedure; 
2) If, in accordance with the present Code, the in ternational agreements of Member States of 
the Customs Union, the decision of the Commission of the Customs Union and/or the legislation of Member States of the Customs Union, the goods are exempted from customs 
taxes, duties (are not liable to customs taxes,  duties) during the period of such exemption 
and in compliance with the conditions according to with which such an exemption has been granted. 
3) The movement of goods for personal use in cases stipulated by international agreements of 
the Member States of the Customs Union;  
4) If, in accordance with this Code, laws and/or international agreements of the Member States 
of the Customs Union, goods are exempted from  customs duties and taxes (not subject to 
customs duties and taxes) and subject to the co nditions on which the exemption is granted.  
4.  The obligation to pay customs duties, taxes arises and terminates when setting customs 
procedures in accordance with:  G/VAL/N/1/RUS/2/Add.1 
 
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  1)  Paragraph 2 of Article 202 of this Code - in accordance with international agreements of the 
Member States of the Customs Union;  
2)  Paragraph 3 of Article 202 of this Code - in accordance with the laws of the Member States 
of the Customs Union.  (As amen ded by Protocol of 16.04.2010)  
Article 81. Beginning and termination of the obligation to pay the customs taxes, duties, 
and terms of their payment in case of ille gal transport of goods through the customs 
border 
1.  The obligation to pay the customs import taxes,  duties in cases of illegal transport of goods 
through the customs border begins under the import of goods into the customs territory of the Customs Union. 
The obligation to pay the customs export taxes in cases of illegal transport of goods through the 
customs border begins under the export of goods of the Customs Union from the customs 
territory. 
2.  The obligation to pay the customs taxes, duties  in cases of illegal transport of goods through 
the customs border begins simultaneously for persons illegally transporting the goods and for the 
persons participating in the illegal transportation of goods if they were or should have been aware of the illegal character of such a transportation, and in the case of import of goods into the 
territory of the Customs Union – also for the persons who have acquired in their possession or as 
property the illegally imported goods if at the mome nt of the acquisition they were or should have 
been aware of the illegal character of the import. 
3.  The obligation to pay the customs taxes, duties  in cases of illegal transport of goods through 
the customs border terminates for the persons stated  in the point 2 of the present article in cases 
established by the point 2 of the Article 80 of the present Code. 
4.  If the goods are illegally transported through the customs border customs taxes, duties, except 
for the case stated in part 2 of the present item, are to be paid on the day of crossing the customs 
border by such goods, and if this day has not been  established – on the day of the discovery of the 
fact of the illegal transportation of goods through the customs border. 
In case of illegal transfer of goods through the customs border with misleading declaration, the 
day of registration by customs authorities of cu stoms declaration, applied for placement of goods 
under customs procedure, as the term of paym ent of customs duties and taxes, except for 
customs procedure of international transit.   (As amended by Protocol of 16.04.2010) 
5 .   I n  c a s e  o f  i l l e g a l  t r a n s f e r  o f  g o o d s  t h r o ugh the customs border customs duties, taxes are 
payable, except the case, specified of part tw o of the present paragraph:  (As amended by 
Protocol of 16.04.2010) 
1) Under the import of goods into the customs territory – in the amounts corresponding to the 
sums of customs import taxes, duties to be pa id if such goods are placed under the customs 
procedure of release for home use, regardless tariff benefits and preferences concerning the 
customs duties and taxes payment, which are ca lculated on the basis of rates of customs 
duties, taxes and of the currency exchange rate determined by the national legislation of the member state of the Customs Union, the customs authority of which shall recover the customs duties and taxes. The customs duties and taxes collected in this case would be 
those acting on the day of crossing the customs border by the goods, and if this day has not 
been established – on the day of the discovery of the fact of the illegal transportation of 
goods through the customs border; 
2) Under the export of goods of the Customs Union from the customs territory – in the 
amounts corresponding to the sums of customs ex port duties to be paid if such goods are 
placed under the customs procedure of export, regardless tariff benefits and preferences 
concerning the customs duties and taxes payment, which are calculated on the basis of 
rates of customs duties and of the currency exchange rate determined by the national 
legislation of the member state of the Custom s Union, the customs authority of which shall 
recover the customs duties and taxes.  The customs duties and taxes collected in this case G/VAL/N/1/RUS/2/Add.1 
 
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  would be those acting on the day of crossing the customs border by the goods, and if this 
day has not been established – on the day of  the discovery of the fact of the illegal 
transportation of goods through the customs border. 
In the case of illegal transfer of goods across the customs border with false declaration, the 
customs duties, taxes are payable in the amount corresponding to the amounts of customs duties, 
taxes which would be payable on the basis of reliable information when placing such goods under 
the declared customs procedure on the day of re gistration by customs authorities of customs 
declaration, applied for placing goods under the customs procedure, except for the customs 
procedure of customs transit.  Herewith the amounts of customs duties, taxes actually paid during 
the customs declaration are not paid again (collect ed), and excessively paid (collected) amounts of 
customs duties, taxes are subject to return in accordance with this Code.  (As amended by 
Protocol of 16.04.2010) 
6.  The base (fiscal base) that is used for the pu rposes of calculation of customs taxes, duties in 
cases of illegal transport of goods through the cu stoms border, is the customs value of the goods 
and/or their physical characteristics in physical terms (quantity, weight, volume or other 
characteristics). 
If the definition of the due sums of customs taxes, duties is impossible due to the non-
presentation to the customs authorities of precis e information on the character of goods, their 
name, quantity, country of origin and customs va lue, the sums of customs taxes, duties are 
defined on the basis of the highest rates of the customs taxes, duties, quantity or value of the 
goods, which can be defined on the basis of the available information. 
If at a later date exact information on goods is established the repayment of unduly paid or unduly 
collected sums of customs taxes, duties, or the recovery of unpaid sums is performed in accordance with the chapters 13 and 14 of the present Code. 
Chapter 11 Terms and procedure of payment of customs duties, taxes 
Article 82. Terms of payment of customs duties, taxes 1.  Terms of payment of customs duties, taxes are specified in Articles 81, 161, 166, 172, 197, 
211, 214, 227, 228, 237, 250, 261, 274, 283, 290, 300, 306, 344 and 360 of the present Code. 
2.  Terms of payment of customs duties, taxes are specified according to: 1)  International agreements of the Member States of the Customs Union – when establishing 
customs procedures in conformity with paragr aph 2 of the article 202 of the present Code; 
2)  Legislation of the Member States of the Customs Union - when establishing customs 
procedures in conformity with paragraph 3 of the article 202 of the present Code.  (As amended by Protocol of 16.04.2010) 
3.  Terms of payment of customs duties, taxes in respect of goods, peculiarities of customs 
declaration of which are specified according to Article 194 of the present Code are specified by legislation of the Member States of the Customs Union, are specified by the legislation of such 
Member State of the Customs Union. 
Article 83. Change of terms of pa yment of the customs duties, taxes 
1.  Change of terms of payment of the customs du ties, taxes is provided in the form of extension 
or instalment payment. 
2.  Grounds, conditions and procedure of chan ge of terms of payment of customs duties are 
specified by international agreement of th e Member States of the Customs Union.  
Grounds, conditions and procedure of change of  terms of payment of taxes are specified by 
legislation of the Member State of the Customs Union, in the budget of which the taxes are 
payable. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 84. Procedure of paymen t of customs taxes, duties 
1. The customs taxes, duties are to be paid (recovered) in the member state of the Customs 
Union, the customs office of which releases goods (with the exception of the goods released under the procedure of customs transit) or in the territory of which the fact of an illegal transportation of 
goods through the customs border has been discovered. 
2.  If there occurs a liability to customs taxe s, duties regarding the goods placed under the 
customs procedure of customs transit the customs taxes, duties are to be paid in the member 
state of the Customs Union the customs office of which has released the goods in accordance with 
the customs procedure of customs transit, if the pa rt 2 of the present paragraph does not stipulate 
otherwise. 
When it is established (confirmed), in accordance with the procedure laid down in the international 
agreement of Member States of the Customs Union, that the goods placed under the procedure of 
customs transit are located in the territory of another member state of the Customs Union, the 
customs taxes, duties are to be paid in this member state of the Customs Union.  
3.  Customs duties, taxes are paid in the currenc y of the Member State of the Customs Union, in 
which customs duties, taxes are payable.  
4.  Forms of payment of customs duties, taxes and the moment of fulfilment of obligation on their 
payment (date of payment) are specified in the legislation of the Member State of the 
Customs Union, in which customs duties, taxes are payable.  
5.  Paid (collected) amounts of import customs duties are subject to payment and distribution 
between Member States of the Customs Union acco rding to procedure, specified in international 
agreement of the Member States of the Customs Union. 
6.  Procedure of payment of export customs duties  is specified in international agreement of the 
Member States of the Customs Union.  
7.  Provided monetary assets (money) are availa ble on the account of the payer, the bank does 
not have the right to suspend execution of the instru ctions of the payer to transfer the sums of the 
customs duties, taxes and is obliged to execute it in one operational day. 
 8.  excluded. - As amended by Protocol of 16.04.2010. 
Chapter 12 Guarantee of payment of customs taxes, duties 
Article 85. General conditions of guarant ee of payment of customs taxes, duties 
1.  The fulfilment of the obligation to pay the customs taxes, duties is guaranteed in the following 
cases: 
1) Transportation of goods under the customs procedure of customs transit; 
2) Change of terms of the payment of customs taxes, duties if it is provided for by international 
agreements and/or national legislation of the Member States of the Customs Union; 
3) Placement of goods under the customs procedur e of processing of goods outside of the 
customs territory; 
4) Release of goods in accordance with the Article 198 of the present Code; 
5) Other cases, defined by the present Code, international agreements and/or national 
legislation of the Member States of the Customs Union. 
2.  The guarantee of payment of the customs taxes,  duties is not provided:  1) if the sum of the 
due customs taxes, duties and interests does not exceed the sum equivalent to €500 in 
compliance with the currency exchange rate established in accordance with the legislation of the Member States of the Customs Union, acting on the day of the customs declaration registration, 
and if the customs declaration is not presented – on the day when the decision not to provide the 
guarantee was taken; 2) in other cases, foreseen in the present Code and/or the legislation of the Member States of the Customs Union. G/VAL/N/1/RUS/2/Add.1 
 
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  3.  The guarantee of payment of customs taxes, duti es is provided by the payer or in the case of 
transportation of goods under the customs transit procedure it could also be provided by another 
person on behalf of the payer, if this person has the right to possess, to use and/or to dispose of the goods regarding which the guarantee of payment of customs taxes, duties is provided. 
4.  The guarantee of payment of customs duties and taxes is granted to the customs office that 
releases goods, except for the cases stated in item  5 of the present article, part 2 of item 1 of 
Article 87 and chapter 3 of the present Code. 
5.  In case of transport of goods in accordance with the customs procedure of customs transit, the 
guarantee of payment of customs taxes, duties ca n be granted to the customs office of departure 
or to the customs office of destination if another customs office to which the general guarantee of payment could be presented is not determined in the national legislation of the member state of 
the Customs Union. 
The customs authorities mutually recognize the do cument confirming the guarantee of payment of 
the customs taxes, duties issued by the custom s office which has received such guarantee. 
The procedure of presentation of such a document and the term of its validity are defined in the 
international agreement of the Member States of the Customs Union. 
6. Return (offset) of guarantees of payment of cust oms duties, taxes is provided on condition, that 
customs authorities are ensured on fulfilment of guaranteed obligations, or in case the guaranteed 
obligation has not arisen. 
Article 86. Means of providing the guarant ee of payment of customs taxes, duties 
1.  The payment of customs taxes, duties is guaranteed by the following means: 
1)  Cash resources (money); 
2)  Bank guarantee; 3)  Surety; 
4)  Pledge of property. 
The legislation of the Member States of the Cu stoms Union may provide for the other means of 
guarantee of payment of customs taxes, duties. 
2.  The payer has the right to choose any of the means of ensuring the payment of customs taxes, 
duties, mentioned in item 1 of the present article. 
3.  Fulfilment by the payer of the obligation to pay customs duties, taxes must be ensured without 
interruption during the whole term of validity of  the guarantee.  The term of validity of the 
guarantee of payment of customs taxes, duties must be sufficient for the customs authority to 
request the payer to fulfil obligation to the customs authority, to which such guarantee is granted. 
4.  The means of guarantee for customs duties, taxes, as well as the currency, in which the sum of 
this guarantee is provided, are defined by legislat ion of the member state of the Customs Union, to 
the customs authority of which such guarantee is granted. 
Article 87. General guarantees of payment of customs duties, taxes  
1.  If on the territory of the one member – st ate of the Customs Union one person carries out 
several customs operations in particular term, guarantee of payment of customs duties, taxes for all such operations may be provided to customs authorities of such member-state of the Customs Union in order to execute all such operations (general guarantee). 
Customs authorities take general guarantee of pa yment of customs duties, taxes for carrying out 
on the territory of one member-state of the Customs Union of customs operations in several customs authorities of this State, if such guarantee may be used by any of these customs 
authorities in case of violation of obligations, guaranteed by this general guarantee.  G/VAL/N/1/RUS/2/Add.1 
 
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  2.  Order of application of general guarantee is prescribed in the legislation of the state – members 
of the Customs Union. 
Article 88. Assessment of guarantees of  payment of customs duties and taxes 
1.  The amount of the guarantee of customs duti es and taxes is calculated on the basis of the 
sums of customs duties and taxes payable further to the placement of goods under customs 
procedures of release of goods for home use or export regardless tariff benefits and preferences concerning the customs duties and taxes payment, in the member state of the Customs Union, the 
customs authority of which shall release the goods,  except for the cases established by the second 
part of the present item and by chapter 3 of the present Code. 
When placing goods under the customs procedure of  customs transit the amount of guarantee of 
payment of customs duties and taxes is determined  on the basis of the amount of customs duties 
and taxes payable when goods are placed under the customs procedure of release for domestic 
consumption or exports without tariff preferences and exemptions from customs duties and taxes, in the Member State of the Customs Union, which customs authorities  provides the release of 
goods, but not less than the amounts of customs duties and taxes that would be payable in other 
Member States of the Customs Union, as if the goods are placed on the territories of these Member States of the Customs Union under the customs procedure of release for domestic 
consumption or exports without tariff preferences and exemptions from payment of customs duties 
and taxes. Moreover, to determine the amount of  guarantee of payment of customs duties and 
taxes, they apply rate of foreign currencies established in accordance with the laws of the Member State of the Customs Union, which customs authorities provide the release of goods under the 
customs procedure of customs transit. The law of the Member States of the Customs Union may 
provide for the inclusion in the amount of the sums of customs duties and interest. 
2.  If during the calculation of the guarantee of customs duties and taxes payment it is not 
possible to determine precisely the amount of th e customs duties and taxes payable due to non-
presentation to the customs authority precise information on the nature of goods, their name, quantity, country of origin and customs value, the guarantee of payment is calculated on the basis 
of the highest rate of the customs duties and taxes, the value of goods and/or their natural 
physical characteristics (quantity, weight, volume and other characteristics) which can be defined on the basis of existing data.  The procedure of using the mentioned criteria is laid down in the legislation of the Member States of the Customs Union. 
3.  In the case of release of goods, according to Articles 198 and 199 of the present Code, the 
guarantee of payment of customs duties and taxes is defined by a customs authority as the sum of 
the customs duties and taxes which can be additionally assessed taking into account the results of 
the examination of the presented information affe cting the amount of taxes and duties payable 
considering the requirements established by para graphs 1 and 2 of the present article.     
4.  Fixed sums of guarantees of payment of customs duties and taxes can be determined regarding 
several types of goods taking into account the re quirements established by paragraphs 1 and 2 of 
the present article if provided by the legislatio n of the member state of the Customs Union.  
5. When the releasing goods in accordance with paragraph 2 of Article 69 of this Code, the amount 
of guarantees of payment of customs duties, taxes is determined as the amount of customs duties 
and taxes that may be further assessed as a resu lt of further investigation with regard to the 
provisions of paragraph 2 of this article. 
Chapter 13 "Refund (offset) of excessively paid or excessively collected sums of 
customs duties, taxes and other monetary assets (money)" 
Article 89. Excessively paid or excessively collected sums  of customs duties, taxes 
An excessively paid or excessively collected amount of customs duties, taxes are sums of 
monetary assets (money) paid or collected as customs duties, taxes, amount of which exceeds the 
sums, subject to payment in conformity with the present Code and/or legislation of the Member 
States of the Customs Union, and identified as sp ecific types and amounts of customs duties, taxes 
in respect of specific goods. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 90. Refund (offset) excessively colle cted or excessively collected sums of 
customs duties, taxes and other monetary asse ts (money) - (As amended by Protocol of 
16.04.2010) 
Refund (offset) of excessively paid or excessively collected amounts of customs duties, taxes, 
amounts of advance payments, amounts of guaran tees of customs duties, taxes is provided 
according to procedure and in cases, specified in the legislation of the Member States of the Customs Union, where the payment and/or collectio n of export customs duties, taxes, sums of 
advance payments was provided or to customs authority of which a guarantee of payment of 
customs duties, taxes was made. 
Refund (offset) of excessively paid or excessively collected amounts of import customs duties is 
provided according to procedure, prescribed in  the legislation of the Member State of the 
Customs Union, in which the payment and/or collect ion of such customs duties with consideration 
of peculiarities, established in the international agreement of Member States of the Customs Union. 
Chapter 14 Recovery of customs taxes, duties 
Article 91.  General provisions on recovery of customs taxes, duties 
1 .   I n  c a s e  o f  n o n - p a y m e n t  o r  o f  i n c o m p l e t e  payment of customs taxes, duties within the 
established terms the customs authorities shall compulsively recover the customs taxes, duties for 
the account of the monetary funds (money) and/or  of other property of the payer including the 
unduly paid customs taxes, duties and/or sums of advance payments as well as the guarantee of payment of the customs taxes, duties unless the international agreements of the member state of 
the Customs Union otherwise require. 
The legislation of the Member States of the Cu stoms Union can establish other possibilities of 
recovery of customs taxes, duties including for the account of the value of the goods regarding 
which the customs taxes, duties have not been paid. 
2.  The recovery of customs taxes, duties is not performed: - On the expiry of the term for the recovery of the unpaid customs taxes, duties, provided for 
by the legislation of the member state of the Customs Union the customs office of which 
performs the recovery of the customs taxes, duties; 
- If the obligation related to duties and taxes payment is terminated according to item 2 of 
Article 80 of the present Code. 
3.  The recovery of the unpaid customs taxes, duties is performed in accordance with the 
procedure provided for by the legislation of th e member state of the Customs Union the customs 
authorities of which perform the re covery of customs taxes, duties. 
4.  In case of non-payment or incomplete payment of customs taxes, duties at term established by 
the present Code interests are paid in accordance with the procedure foreseen by the legislation of 
the member state of the Customs Union, the custom s authorities of which perform the recovery of 
customs taxes, duties.  The mentioned procedure also regulates the assessment, recovery and 
repayment of the interests. 
Article 92. The recognition of uncollectible and cancellation of customs duties, fines, 
interest  
The amounts of customs duties, fines, interest, collection of which appeared to be impossible are 
recognized as uncollectible and written off in the manner and on grounds prescribed by the laws of 
the Member State of the Customs Union, customs authorities of which carried out recovery of 
these amounts. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 93. Customs authorities, performing  the recovery of customs taxes, duties 
1.  The customs taxes, duties are recovered by th e customs office which releases goods, with the 
exception of the case provided for by the paragr aph 2 of the present article, and regarding the 
goods illegally transported through the customs border - by the customs authorities of the 
member state of the Customs Union in the territory of which the fact of illegal transport of goods 
through the customs border has been discovered. 
2.  The customs taxes, duties not paid before the deadline determined by paragraph 3 of 
Article 227 of the present Code are recovered fo r the account of the guarantee of payment of 
customs taxes, duties by the customs authorities of the member state of the Customs Union, to 
which such a guarantee has been provided. 
The customs taxes, duties, not paid before the de adline determined by paragraph 3 of Article 227 
of the present Code which should be paid by the customs carrier are recovered by the customs 
authorities of the member state of the Customs Unio n, in accordance with the legislation of which 
the person has been recognised as a customs carrier. 
3.  The procedure of transfer of the sums of cu stoms taxes, duties recovered in accordance with 
paragraph 2 of the present article to the member state of the Customs Union to which the customs 
duties, taxes should be paid is defined by the international agreement of the Member States of the 
Customs Union. 
SECTION 3. CUSTOMS CONTROL 
Chapter 15 General provisions on customs control 
Article 94. Principles of pe rforming the customs control 
1.  When  customs control is carried out customs authorities conform to the principle of selectivity 
and, as a rule, confine themselves only to the forms of customs control sufficient to ensure compliance with Customs legislation of the Customs Union and other legislation of the Member 
States of the Customs Union, the control over  execution of which is assigned to customs 
authorities. 
2.  When selecting objects and forms of customs control the system of risk management is 
applied. 
3.  In order to improve customs control, cust oms authorities shall cooperate with the customs 
authorities of foreign countries in accordance with international agreements. 
4.  In order to improve the efficiency of custom s control, customs authorities interact with other 
state supervisory bodies, participants of foreign economic activity, persons conducting customs 
activities and other persons engaged in foreign trade and the professional associations. 
5.  The customs authorities within their competence  shall exercise other types of controls including 
export, currency and radiation control in accordance with the legislation of the Member States of 
the Customs Union. 
6.  When providing customs control, no permits, prescriptions of decisions are required for the 
provision of the customs control by the customs auth orities, except for the cases prescribed by the 
present code.  
Article 95. Performance of customs control 1.  Customs control is exercised by customs author ities in accordance with the customs legislation 
of the Customs Union and the national legislation of the Member States of the Customs Union. On 
behalf of the customs authorities, the customs cont rol is performed by the officials of the Customs 
empowered to perform the customs control in accordance with their administrative duties 
(functions). 
2.  Customs control is performed by officials of customs authorities in relation to: G/VAL/N/1/RUS/2/Add.1 
 
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  1) The goods including vehicles transported thro ugh customs border or subjected to declaration 
according to the present Code; 
2) Customs declaration, documents and information on goods, presentation of which is 
specified by the customs legislation of the Customs Union;  
3) Activities of persons related to the transportation of goods across the customs border, 
rendering services concerning the customs matters, as well as activities carried out under particular customs procedures; 
4) Persons crossing customs border. 
3.  Customs control is performed in a customs cont rol area and also in other places designated by 
the customs authorities where goods, vehicles and documents containing information on them, including electronic documents, are located. 
Article 96. Goods placed under customs control 
1.  While importing goods into the customs terri tory of the Customs Union the goods are placed 
under the customs control from the moment of crossing the customs border. 
The goods produced and located on the customs territory of the Customs Union which have 
acquired the status of foreign goods in accordance with this Code shall be regarded as placed under customs control from the moment of their production. 
2.  The goods specified in item 1 of the present article are regarded as being placed under the 
customs control until: 
1) The placement under customs procedures of release for home use, except for goods 
conditionally released or re-imported; 
2) The conditionally released goods acquire the status of goods of the Customs Union according 
to Article 200 of the present Code; 
3) The placement of goods under the customs procedure of abandonment to the State or 
destruction according to the present Code and/or  the legislation of the Member States of the 
Customs Union; 
4) Conversion in the property of the member  state of the Customs Union according to the 
legislation of this state; 
5) Actual export from customs territory of the Customs Union; 6) The wastes formed as by-products under th e procedure of inward processing of foreign 
goods are rendered unfit for commercial use; 
7) Some part of the foreign goods placed under the customs procedure of inward processing or 
processing for home use are regarded as manufacturing losses. 
3.  The goods specified in item 1 of the present article shall not be regarded as goods under the 
customs control after the customs authorities have acknowledged the fact of their destruction 
(irrecoverable loss) by accident or force majeure or  as a result of shortages due to the nature of 
the goods under common conditions of carriage (transportation) and storage, or as a result of 
other circumstances in the cases specified in the legislation of the Member States of the Customs 
Union. 
4.  While exported from the customs territory of the Customs Union the goods of the Customs 
Union are subjected to customs control from the moment of acceptance of the customs declaration 
or other documents used in lieu of the customs declaration or from the moment of taking actions 
directed at export of goods from the customs territory of the Customs Union and until crossing the customs border. 
5.  The goods specified in item 4 of the present ar ticle which have not been actually exported from 
territory of the Customs Union, are not regarded as being subjected to customs control from the date of withdrawal of the customs declaratio n according to Article 192 of the present Code. 
6.  Customs authorities exercise control over execution of the obligations concerning the 
re-importation or re-exportation of goods including goods obtained in result of processing if such 
goods are subjected to obligatory return or re-exportation according to the customs procedures established by the present Code. G/VAL/N/1/RUS/2/Add.1 
 
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  7.  Customs authorities have the right to stop ve hicles, and also to force the return of marine 
vessels and aircrafts which have left customs territory of the Customs Union without the permission of customs authorities.  In this case actions on detention (returning) of foreign vessels and vessels being on the territory of other states are performed according to the legislation of the 
Member States of the Customs Union and/or the international agreements. 
If the vehicles are stopped outside the areas of cu stoms control for provision of customs control of 
goods and their documents, the time period of such  control shall not exceed two hours.  Provision 
of such control is reflected in the act, that is drawn in the form, prescribed in the decision of the 
Commission of the Customs Union, one copy shall be handed to carrier.  
Article 97. Customs control areas 1.  Customs control areas constitute places of  the transportation of goods across the customs 
border, the territories of temporary storage and customs warehouses, duty-free shops and other 
places determined by the legislation of Member States of the Customs Union. 
In other places the customs control areas are established to perform customs control and/or 
customs inspection of the goods, realization of transport and other operations. 
2.  Customs control areas may be permanent in  the case of a permanent presence of goods 
subjected to customs control or temporary whic h are established for the time of performing 
customs control, loading operations and other operations. 
3.  The establishment and designation of customs co ntrol areas, as well as the legal regime of the 
customs control area, are determined by the legisl ation of Member States of the Customs Union. 
Article 98. Presentation of documents and in formation necessary for the performance of 
customs control 
1.  Declarant, persons engaged in customs affairs and other interested persons are obliged to 
submit to customs authorities all the documents and information required for customs control, 
either orally, in writing and/or in electronic form. 
2.  The customs authority is entitled to requ est the documents and information required for 
customs control in writing and/or electronic forms and specify the period of their submission which 
should be sufficient for the presentation of the documents and information requested. 
3.  In order to perform customs control customs authorities are entitled in accordance with the 
legislation of Member States of the Customs Union to receive documents and information on monetary operations concerning the external economic transactions from banks and organizations 
accomplishing certain types of banking transactions. 
4.  In order to perform customs control after the release of goods customs authorities are entitled 
to request and receive business and accounting documents and other information including in the 
electronic form relating to the transportation of the goods at issue through the customs border, 
their release and use in the territory of the Customs Union and outside. 
5.  Documents necessary for customs control shall be kept by persons and customs authorities not 
less than five years from the moment of release of goods from the customs control provided that 
the other period is not established by the national legislation of the Member States of the Customs Union. 
The persons engaged with the customs affairs should keep the documents necessary for customs 
control for five years after a year when customs operations were performed. 
Article 99. The Customs control after the clearance of goods 
The Customs authorities carry out customs control after the clearance of goods within three years 
from the date of termination of the goods under customs control.  G/VAL/N/1/RUS/2/Add.1 
 
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  The legislation of the Member States of the Customs Union may determine a greater period of 
customs control after the release of goods, which cannot exceed five years.  
Customs control after the release of goods is carr ied out in the forms and procedure established by 
Chapters 16 and/or 19 of this Code. 
Article 100. Customs control during the circ ulation of the goods imported into the 
customs territory of the Customs Union  
1.  The Customs Authorities carry out customs control during the circulation of  the goods imported 
into the customs territory of the Customs Union, in  order to verify the information confirming the 
clearance of such goods, in accordance with the requirements and conditions of the customs 
legislation of the Customs Union, including the control on the labelling of the goods or other identification marks which are used to confirm the legality of import of goods into the customs 
territory of the Customs Union. 
2.  The legislation of the Member States of the Customs Union may establish the possibility of the 
customs declaration, performance of other custom s operations and payment of customs duties and 
taxes on goods which had been illegally transported across the customs border of the Customs 
Union, or not cleared in accordance with one of the customs procedures, which resulted in a non-payment of customs duties, taxes or non-compliance with prohibitions and restrictions, which 
the Customs Authorities have detected with the persons who had acquired the goods in the 
customs territory of the Customs Union in connection with their commercial activity. 
Article 101. Participation of an  Expert in Customs Control  
1.  In certain cases an expert may be involved for participation in specific activities during customs 
control, including use of technical means, who is not interested in the results of such activities and 
has special knowledge and skills necessary to assist the Customs Authorities.  
2.  A person shall be involved as an expert on a contractual basis. 
3.  An expert shall be entitled to:  
1)  Familiarize himself with materials related to the subject matter of the expert participation;  
2)  Familiarize himself with the documents to be signed following specific activities during 
customs control in which he participated, and to make statements or comments about his 
actions that shall be included in such documents. 
4.  An expert must:  1)  Participate in activities which require special knowledge, give the explanations about the 
actions committed by them;  
2)  Certify by his signature the fact of acco mplishment of these activities, their content and 
results.  
5.  Information which has been obtained by an expert which is deemed a commercial, banking or 
other legally-protected secret, as well as other confidential information, shall not be disclosed by him, used for other purposes or be passed to third persons, with the exception of the cases 
envisaged by the legislation  of the Member States of the Customs Union. 
6.  Expenses incurred by the Customs Authorities in connection with the involvement of an expert 
shall be compensated by the person in respect of  whom or goods thereof the customs control is 
carried out, if in the course of the customs cont rol infringements of the customs legislation of the 
Customs Union have been revealed.  In other cases the payment for services shall be effected by 
the budget of the Customs Authority of the Memb er States of the Customs Union, which carried 
out customs control.  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 102.  The involvement of specialis ts and experts from other Government 
Agencies to assist in conducting customs control  
1.  Customs Authorities are entitled to involv e specialists and experts from other Government 
Agencies to assist in customs control.  
2.  Specialists and experts invited from other Government Agencies shall not disclose information 
that constitutes state, commercial and other information protected by legislation (secrets) and confidential information related to participants in foreign economic and other activities in the field 
of customs.  
3.  Expenses associated with the participation of specialists and experts from other Government 
Agencies, unless this work is within the scope of their service duties, shall be compensated according to the procedure defined by paragraph 6 of Article 101 of this Code. 
Article 103. The cooperation between Cust oms Authorities and Supervising State 
Authorities at the customs border  
1.  The Customs Authorities shall ensure the coor dination of the activities of other regulatory 
Government Agencies during the customs control of goods crossing the customs border and 
subject to control by these Government Agencies , and their simultaneous performance according 
to the procedure determined by the legislation of the Member States of the Customs Union. 
2.  In order to improve the efficiency of customs control of goods transported across the customs 
border, the Customs Authorities and Supervising State Authorities shall share information (data) and/or documents required for customs and other forms of state control, using the information systems and technologies.  
3.  In order to expedite procedures of Stat e control while transporting the goods across the 
customs border, the customs inspection may be conducted with the participation of all State Authorities exercising control at the customs border.  (As amended by Protocol of 16.04.2010) 
Article 104. The Inadmissibility of Inflicting Unlawful Harm in the Event of Conduct of 
Customs Control 
1.  When customs control is being conducted, it shall be inadmissible to inflict harm to a carrier,  
declarant, representatives thereof, owners of bo nded warehouses, owners of customs warehouses, 
other persons concerned whose interests are affected by the actions (or inaction) and decisions of the Customs Authorities at carrying out customs control, and also to goods and vehicles.  (As amended by Protocol of 16.04.2010)  
2.  The damage caused to persons by unlawful deci sions, actions (inaction) of Customs Authorities 
or their officials during the customs control shall be subject to compensation in full, in accordance with the legislation of the Member States of the Customs Union.  
3.  The damage caused to persons by lawful deci sions, actions of officials of Customs Authorities 
shall not be subject to compensation, except fo r the cases envisaged by the legislation of the 
Member States of the Customs Union.  
Article 105. Exemption from the application by  the Customs Authorities of certain forms 
of customs control 
1.  Exemption from the application by the Custom s Authorities of certain forms of customs control 
shall be established by this Code, the international treaties of the Member States of the Customs 
Union and other international treaties. 
2.  The personal luggage of the following persons shall not be subject to customs inspection: 1)  Heads of Member States of the Customs Union and accompanying members of their 
families;  G/VAL/N/1/RUS/2/Add.1 
 
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  2)  Heads of Governments, Members of Governments of the Member States of the Customs 
Union, if these persons cross the customs border in connection with the performance of official duties;  
3) Heads of Foreign States, Heads of Foreign Governments, Foreign Ministers arriving to the 
Member States of the Customs Union with official visits; 
4)  Other persons in accordance with international treaties of the Member States of the Customs 
Union and other international treaties.  
3.  Shall be relieved from customs inspection:  
1)  Foreign military ships (vessels), combat aircraft and military self-propelled machinery;  
2)  Military equipment, which, according to special statements of the relevant State Authorities 
of the Member States of the Customs Union  is moved across the customs border; 
3)  Excluded - As amended by Protocol of 16.04.2010.  
Article 106. The collection of information by Customs Authorities on the persons during 
the customs control  
1.  For the purposes of customs control, the Customs Authorities are entitled to collect information 
on persons engaged in foreign economic activities related to the movement of goods across the customs border, or in business in respect of goods under customs control, including: 
1) On the founders of the organization;  
2)  On the State registration of a legal entity or as an individual entrepreneur; 
3)  On the composition of the assets used to pursue entrepreneurial activity; 4)  On the opened bank accounts;  
5)  On the activities in the sphere of foreign economic activity;  
6)  On the location of the organization;  7)  On the placement on record with a tax body and on the taxpayer identification (registration, 
accounting) number;  
8)  On solvency of the persons included in the Registers of persons carrying out activities in the 
field of customs;  
9)  With respect to individual persons - personal  data (name, surname, date and place of birth, 
sex, residential address, details of the iden tification document, taxpayer identification 
(registration, accounting) number (if any), and also on the frequency of movement of goods by such persons across the customs border.  
2.  The persons referred to in paragraph 1 of this Article shall have the right to consult with 
documented information about them which is held by the customs authorities, and to improve this information in order to ensure its completeness and accuracy.  
3.  Collecting information about individuals is performed by the Customs Authorities during 
customs operations in respect of goods transported across the customs border, as well as by obtaining this information from other government bodies of the Member States of the 
Customs Union.  
Article 107. The Use of Technical Facili ties and Vessels in Customs Control 
1.  For the purpose of reducing the duration of  customs control and improving its effectiveness, 
the Customs Authorities may use technical facilities of the customs control, the list and application 
procedure of which shall be established by the le gislation of the Member States of the Customs 
Union.  
These technical facilities shall be safe for human, animals and plants life and health, and should 
not cause harm to persons, goods and vehicles.  
2.  Customs controls in respect of goods transported across the customs border may be carried out 
using vessels and airplanes of the Customs Authorities.  (As amended by Protocol of 16.04.2010)  G/VAL/N/1/RUS/2/Add.1 
 
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  3.  The procedure for using vessels and airplanes of the Customs Authorities for the purposes of 
customs control shall be established by the legislation of the Member States of the Customs Union.  (As amended by Protocol of 16.04.2010)  
Article 108. Cargo-Handling and Other Operatio ns with Goods and Vehicles Required for 
Customs Control  
1.  At the demand of the Customs Authorities a declarant, an owner of a customs warehouse, a 
customs broker or another person having powers in  respect of goods, shall perform transportation, 
weighing or another assessment of the quantity of  the goods, loading, unloading, re-loading, the 
mending of damaged packaging, the opening up of  a  p a c k a g e ,  p a c k i n g  o r  r e - p a c k i n g  o f  g o o d s  
under customs control, and also the opening up of premises, tanks and other places where such 
goods are or can be located. 
2.  The carrier shall assist in the performance of cargo-handling and other operations with the 
goods he carries and/or with vehicles moved across the customs border. 
3.  Cargo-handling and other operations with goods and vehicles shall not lead to any costs for the 
Customs Authorities.  
Article 109. The identification of goods and vehicles, buildings and other places. 
1.  Goods under customs control, vehicles, transport facilities, tanks and other places where the 
goods subject to customs control are or may be located, may be identified by customs authorities.  
Identification is made by sealing, stamping, lette r marking and other marking, identification signs, 
rubber stamps, the taking of samples and tests of the goods, a detailed description of the goods, 
drawings, scale images, photographs, illustrations, as well as by other means of identification. 
2.  The procedure of application and requirements  for the production of means of identification 
shall be established by the legislation of the Me mber States of the Customs Union.  (As amended 
by Protocol of 16.04.2010)  
3.  Seals, stamps or other means of identificati on, applied by the customs authorities of foreign 
countries, as well as by shippers or carriers, may be recognized as a means of identification for customs purposes. 
4.  Means of identification may be destroyed or changed (replaced) only by Customs Authorities or 
with the permission thereof, except for cases when  there is a real menace of destruction, loss or 
significant damage of goods.  The Customs Author ity shall be immediately notified of a change, 
deletion, destruction or damage of means of id entification and provided with a proof of the 
existence of said menace. 
A report shall be drawn up by the Customs Authorities on the change, deletion, destruction or 
replacement of means of identification in to the form established by the decision of the 
Commission of the Customs Union.  
Chapter 16: Forms and procedures for customs control 
Article 110. Forms of Customs Control  
Form of customs control are:  
1) Verification of documents and information;  
2) Verbal questioning,  
3) An explanation;  
4) Customs control;  
5) Customs inspection;  
6) Customs examination;  
7) Personal customs inspection;  
8) Check labelling special stamps available to them identification marks;  G/VAL/N/1/RUS/2/Add.1 
 
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  9) The customs inspection of premises and territories;  
10) Accounting of goods under customs control;  
11) Verification of inventory systems and reportin g; (As amended by Protocol of 16.04.2010)  
12) Customs inspection.  
Article 111. Verification of documents and information  
1.  The customs authorities shall check the documents and information submitted at the 
performance of customs operations in order to determine the authenticity of the information, 
documents and/or the correctness of their completion and/or execution.  
2.  Verification of information submitted by cu stoms authorities at the performance of customs 
operations, shall be carried out by comparing it wit h the information obtained from other sources, 
analysing the customs statistics, processing of information using the information technologies and 
other means that are not prohibited by the customs legislation of the Customs Union.  
3.  At the customs control customs authorities shall have the right to make a motivated request in 
writing for the submission of additional documents and information in order to verify the 
information contained in customs documents. 
4.  Request for additional documents and information in accordance with paragraph 3 of this article 
as well as its verification should not preclude the release of goods, unless otherwise expressly 
provided in this Code.  
Article 112. Verbal questioning When performing customs operations in accordance with this Code customs officials shall be 
entitled to conduct verbal questioning of individu als, their representatives, as well as individuals 
who are representatives of organizations having powers in respect of the goods transported across 
the customs border, without the execution by th ese persons of an explanation in writing.  
Article 113. Obtaining explanations 
1.  Obtaining explanations – reception by offi cials of the customs authority of the necessary 
information related to customs from carriers, declarants and other persons who have knowledge of the circumstances relevant to the performance of  customs control. (As amended by Protocol of 
16.04.2010)  
2.  The explanations shall be executed in written form set by the decision of the Commission of the 
Customs Union. 
3.  In case of need of summoning the person for an explanation customs authority shall issue a 
written notice, which shall be handed over to the summoned party.  
Article 114. Customs control  
Customs control - transparent, targeted, systematic, or one-time, direct or indirect visual control, 
including the use of technical devices, customs officials of the movement of goods, including 
vehicles under customs control, execution of cargo and other operations related to them.  
Article 115. Customs inspection  
1.  Customs inspection - external visual inspection of goods, including vehicles, personal luggage, 
cargo and containers, customs seals, stamps an d other identification means, without opening 
vehicles, goods packing, dismantling and destroying  the integrity of the investigated objects and 
parts in other ways.  
2.  Customs inspection of goods, including international transport, international mail and personal 
luggage, performed by customs officials, is carried out with a view to obtain confirmation of the information related to nature, origin, condition and quantity of goods under customs supervision, G/VAL/N/1/RUS/2/Add.1 
 
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  the availability of customs seals, stamps and ot her imposed means of identification on goods, 
vehicles and their cargo spaces.  
3.  In the customs control zone, customs inspec tion can be performed in the absence of the 
declarant and other persons having powers in respect of the goods and their representatives, 
except the cases when these individuals are willi ng to be present during customs inspection.  
4. Customs inspection can be performed with the use of specialized hardware, which provides 
visualization of the internal structure of the object that is being controlled and otherwise informs 
on specific physical characteristics of the object.  
5.  As a result of customs inspections by customs officials a report shall be drawn up in the form 
set by the decision of the Commission of the Customs Union, if the results of this survey will be 
used for customs purposes.  
At the request of the person with the powers in respect of the goods, the customs officer must 
draw up a statement or put on the transport (transportation), commercial or customs document a note certifying that a customs inspection has been made.  
The second copy of a certificate of customs inspec tion shall be handed over to the person having 
powers in respect of the goods.  
Article 116. Customs examination 
1.  Customs examination - actions of customs offici als involving the opening up of the packaging of 
goods or a cargo compartment of a vehicle or tanks, containers and other places where goods are or can be located, the removal of the custom s seals and other means of identification of 
merchandise, dismantling and violation of the integrity of the objects being examined and their 
parts in other ways.  
2.  The authorised official of a customs author ity shall notify the declarant or another person 
having powers in respect of the goods, if such a person is known. When setting time for customs 
examination, the reasonable time of arrival of  such persons must be taken into account.  
(As amended by Protocol of 16.04.2010)  
The declarant or his representatives may be in attendance when the customs examination of the 
goods is being performed, except when they Declarer, other persons having powers in respect of 
the goods, except as required by paragraph 4 of this article.  3.  Customs inspection, carried out during the customs examination of premises and territories, 
and/or during the field customs inspection may be performed without the creation of customs 
control zones. 
4.  At the demand of customs officials declarant or other person having powers in respect of the 
goods and their representatives must be in attendance when the customs examination of the 
goods is being performed and assist the official s of customs authorities as required. If no 
representative who is specifically authorised by th e carrier is present the natural person driving the 
vehicle shall be deemed such a representative. 
5.  The customs authority is entitled to carry  out customs examination in the absence of the 
declarant and other persons having powers in respect of the goods and their representatives in the following cases:  
1)  When such persons fail to report or such persons are unknown;  
2)  The existence of a threat to national (state) security, human life and health, animals, the 
emergence of epizootic situation, the enviro nment, preservation of national cultural 
valuables of Member States of the Customs Union and under other circumstances of 
urgency, in particular, if indications are that the goods are inflammable substances, 
explosion-prone, explosives, poisons, haza rdous chemical and biological substances, 
narcotics, psychotropic, intoxicating, poisonous, toxic, radioactive substances, nuclear G/VAL/N/1/RUS/2/Add.1 
 
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  materials and other similar goods, if the goods are odious;  (As amended by Protocol of 
16.04.2010)  
3)  The goods are being dispatched as international post;  
4)  The goods have been left in the customs territory of the Customs Union in breach of a 
customs regime that envisaged the export of the goods and vehicles from this territory. 
6.  In cases referred to in paragraph 5 of this Article customs examination shall be performed with 
two witnesses in attendance.  
7.  According to the result of a customs examination a report shall be drawn up in duplicate in the 
form set by the decision of the Commission of th e Customs Union.  The following shall be indicated 
in the report on customs examination:  
1)  Information on the officials of the customs authority who performed the customs 
examination and on the persons who were in attendance during it;  
2)  The reasons for conducting the customs examination in the absence of the declarant or 
other person having powers in respect of the goods;  
3)  The results of the customs inspection;  
4)  Other information prescribed form of the report.  
8.  The second copy of the report shall be handed  over delivered to the person having powers in 
respect of the goods and/or vehicles or a representative thereof, if this person is not identified.  
Article 117. Personal examination  1.  Personal examination as an exclusive form  of customs control may be performed at the 
decision of the chief of the customs authority, a deputy thereof or persons who replace them if 
grounds exist for believing that the natural person who is travelling across the Customs Border or 
who is located in the customs control zone or transit zone of an airport opened for international traffic is concealing and does not voluntarily release goods moved in breach of customs legislation 
of the Customs Union.  (As am ended by Protocol of 16.04.2010) 
The decision to perform a personal examination shall be made in writing by means of entering his 
decision in a report of an official of the customs authority or it shall be executed as a separate 
report. 
2.  Before the beginning of a personal examination an official of the customs authority shall 
provide the individual with the decision to pe rform the personal examination, to inform the 
individual about his rights in the course of such an examination and propose the voluntarily release 
of any goods concealed. 
The fact that the natural person has familiarised himself with the decision to perform a personal 
examination shall be attested to by the said person by means of entering an appropriate 
annotation in the decision on the performance of the examination.  If such actions are refused an 
annotation to this effect shall be entered in the decision on the performance of the personal examination as attested to by the signature of th e official of the customs authority who announced 
the decision on the performance of the personal examination 
3.  The actions of the customs officer in the course  of the personal examination shall be carried out 
in a correct form precluding the denigration of th e person's dignity and the infliction of unlawful 
harm to the health and property of the person subjected to the examination.  
4.  The person subjected to examination is entitled to:  
1)  Familiarize himself/herself with the report and the procedure of the personal examination 
before the beginning thereof; 
2)  Familiarize himself/herself with his/her rights and duties;  3)   Provide explanations, declare petitions;  4)  Voluntarily release the concealed goods bein g moved through the customs border in breach 
of customs legislation of the Customs Union;  G/VAL/N/1/RUS/2/Add.1 
 
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  5)  Make a statement with obligatory entering of an appropriate annotation it in the report by 
the customs authority's official who carried out the personal examination;  
6)  Use his/her mother tongue, as well as the services of an interpreter; 
7)  Familiarize himself/herself with the report  on personal examination upon the completion 
thereof and make statements subject to entry in the report;  
8)  Appeal in compliance with the present Code against the actions of officials of the customs 
authority, performing the personal inspection;  
5.  During the personal examination the person subjected to examination (a legal representative 
thereof) shall comply with lawful demands of th e customs authority's official who carries out the 
personal examination; 
6.  Personal examination shall be performed by an  official of a customs authority of the same sex 
as the person to be examined, with two witnesses of the same sex being in attendance in isolated 
premises that comply with sanitary-hygienic standards. 
Access for other natural persons to the premises and the possibility for observing the personal 
examination by such persons shall be precluded.   The authority of the person subjected to 
examination shall be examined only by medical pe rsonnel with the use, when necessary, of special 
medical technics.  
Such medical personnel shall not be entitled to decline to fulfil the decision on the performance of 
the personal examination. 
When personal examination is performed in respect of a minor or a natural person lacking 
dispositive capacity the legal representatives ther eof (parents, step-parents, trustees, guardians) 
or the persons who accompany him/her shall be entitled to be in attendance. 
7.  A report shall be drawn up in duplicate on the performance of a personal examination according 
to the form approved by decision of the Commiss ion of the Customs Union. This report shall be 
executed in the course of personal examination or immediately upon the completion thereof.  
The report shall be signed by the customs auth ority's official who carried out the personal 
examination, the natural person subjected to the personal examination (a legal representative 
thereof), the witnesses, and in the case of examin ation of the authority of the person subjected to 
the examination, by the medical personnel member. 
The second copy of the report shall be subjec t to immediate delivery to the person who was 
subjected to the personal examination (a legal representative thereof). 
Article 118. The verification of goods' having  been marked with special stamps, of the 
presence of  identification signs on goods 
1.  In the cases envisaged by customs legislatio n of the Customs Union and/or legislation of the 
Member States of the Customs Union the customs authorities shall check the presence of special 
stamps, identification signs and other means of merchandise identification used to confirm the legality of import thereof into the customs te rritory of the Customs Union.  (As amended by 
Protocol of 16.04.2010)  
2.  The absence of special stamps, identification signs or other means of merchandise identification 
on the goods shall be deemed confirmation of the fact that the goods have been brought into the 
customs territory of the Customs Union without undergoing customs processing and without 
clearance, unless the person with which such goods were discovered proves the contrary. 
Article 119. The customs inspection of premises and territories.  
1.  The inspection of premises and territories sh all be performed for the purpose of confirming the 
presence of goods and vehicles being under customs control, in particular, those cleared 
conditionally, in bonded warehouses, customs wa rehouses, on the premises of a duty-free shop, 
and also with the persons with which the goods must be kept under the conditions of the customs 
procedures or customs regimes envisaged by the present Code. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  The inspection of premises and territories no t mentioned in Item 1 of the present article may 
be carried out by customs authorities:  
1)  At a check-point at the customs border, the state border zone;  
2)  With persons pursuing wholesale or retail trade in imported goods, storing items in locations 
that are not zones of customs control, if information is available that goods and vehicles 
imported into the customs territory of the Customs Union in breach of the procedure 
envisaged by the present Code are present on the premises or in the territories of such 
persons, this being done to  verify such information; 
3)  With persons subject to field customs insp ection.  (As amended by Protocol of 16.04.2010)  
3.  Customs inspection of premises and territories may also be carried out by customs authorities 
in order to determine whether these facilities an d areas comply to requirements and conditions 
established by the legislation of the Member States of the Customs Union in accordance with 
Articles 24, 29, 34, 168, 233 and 304 of this Code.  
4.  It is hereby prohibited to carry out an inspection of living quarters 
5.  The inspection of premises and territories shall be carried out with the presentation of a 
warrant signed by the chief of a customs authority or by a person acting in his capacity, and the 
service identity card.  
The form of the warrant for performing customs insp ection of premises and territories shall be set 
by the legislation of the Member States of th e Customs Union.  (As amended by Protocol of 
16.04.2010)  
Producing of the documents mentioned in the first pa rt of this paragraph is not required when the 
inspection of premises and territories is being performed with persons subject to field customs 
inspection.  (As amended by Protocol of 16.04.2010)  
6.  In the event of a refusal to grant access to officials of customs authorities to premises and 
territories they shall be entitled to enter the pr emises and territories involving the overcoming of 
resistance and the opening up of locked premises  with two witnesses in attendance, except when 
federal laws have established another procedure for officials of state bodies to gain access to 
specific facilities.  The customs authorities shall notify the prosecutor within 24 hours of all cases 
of entry of premises and territories involving the overcoming of resistance and the opening up of 
locked premises.  Individuals who impede the access of customs officials to the territory and 
premise shall be liable in accordance with the laws  of the Member States of the Customs Union.  
7.  If another procedure is established by laws of Member States of the Customs Union for the 
officials of state bodies to gain access to specific facilities the officials of customs authorities shall be entitled to have access to said facilities in the procedure determined by these laws.  
8.  The inspection of premises and territories shall be completed within the minimum period of 
time required for the completion thereof, and it shall not last more than one day, unless otherwise 
stipulated by the legislation of the Member States of the Customs Union.  
9.  According to the results of an inspection a repo rt shall be drawn up in the form set by decision 
of the Commission of the Customs Union.  The second  copy of the said report shall be delivered to 
the person whose premises or territories have been inspected.  
Article 120. Accounting for goods under customs control  
1.  Customs authorities shall keep records of goods under customs control, and related 
transactions of customs operations, including the use of information systems and technologies.  
2.  The procedure and form of measurement of go ods under customs control, shall be set by the 
laws of the Member States of the Customs Union.  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 121. Checking inventory systems and reporting - (As amended by Protocol of 
16.04.2010)  
1.  Persons exercising activities in the sphere of customs affairs, enjoying the special 
simplifications, as well as enjoying and/or possessing foreign goods at the request of customs 
authorities are obliged to submit hereto the report s on stored, transported, sold, processed and/or 
used goods, and well as completed customs operations. (As amended by Protocol of 16.04.2010)  
2.  The form and reporting procedures shall be se t by the legislation of the Member States of the 
Customs Union.  
3.  Checking inventory systems as a form of customs control is carried out:  1)  When using the special simplified procedures in accordance with this Code;  
2)  Excluded. – As amended by Protocol of 16.04.2010;  
3)  In respect of persons exercising activities in the sphere of customs affairs;  
4)  In respect of goods placed under the customs procedures, providing in accordance with this 
Code or the law of Member States of the Customs Union for the conduct of such inventory.  
(As amended by Protocol of 16.04.2010) 
4.  The procedure of checking inventory systems shall be set by the legislation of the Member 
States of the Customs Union.  (As amended by Protocol of 16.04.2010)  
Article 122. Customs investigation 
1.  Customs authorities shall carry out customs investigation in order to verify the observance by 
persons of requirements set by the customs legi slation of the Customs Union and the law Member 
States of the Customs Union.  
2.  Customs inspection is carried out by cu stoms authorities of the Member State of the 
Customs Union in respect of (a) the audited entiti es created and/or registered under the laws of 
the Member State of the Customs Union.  
Audited entities are:  
- Declarant;  
- Customs representative;  
- Carrier, including a customs carrier;  
- A person having powers in respect of the good s after their release, or his representative;  
- Person carrying out the temporary storage of goods;  - Owners of duty-free shops, customs and other stores;  
- Authorized economic operator;  
- Other persons, either directly or indirectly involved in deals with goods placed under the 
relevant customs procedure;  
- Person in respect of which information is available that he/she possesses (or possessed) or 
use (used) goods that were imported into th e customs territory of the Customs Union in 
breach of the procedure envisaged by the present Code. 
3.  In the course of customs investigation customs authorities verify:  
1)  The fact that goods have been placed under the customs procedure; 
2)  Reliability of the information declared in the customs declaration and other documents 
submitted at the customs declaration of goods, that influenced the decision to release the 
goods;  
3)  Compliance with restrictions on use and disposal of conditionally released goods;  
4)  Compliance with the requirements established by the customs legislation of the 
Customs Union and the law Member States of the Customs Union, to persons exercising 
activities in the sphere of customs affairs;  
5)  Compliance with conditions necessary for the assignment of the status of authorized 
economic operator;  (As amended by Protocol of 16.04.2010)  G/VAL/N/1/RUS/2/Add.1 
 
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  6)  Observance of conditions of such customs pr ocedures provided by the customs legislation of 
the Customs Union and/or the law of the Memb er States of the Customs Union that goods 
placed hereunder cannot acquire the status of the goods of the Customs Union;  
 (As amended by Protocol of 16.04.2010)  
7)  Compliance with other requirements established by the customs legislation and 
Customs Union (or) the law Member States of the Customs Union.  (As amended by Protocol 
of 16.04.2010)  
4.  Customs investigation is performed by comparing the information contained in the documents 
submitted when placing goods under the customs procedure, and other information available to 
the customs authority, with the data of the acco unting and reporting, with the accounts and other 
information obtained in the way that is set by the customs legislation Customs Union and the law 
Member States of the Customs Union. 
5.  During customs investigation other forms of customs control established by Article 110 of this 
Code can be used. 
6.  Performance of the customs investigation shall be preceded by preparatory work, in the course 
of which a list of issues to be examined shall be made, and if necessary, a plan of such 
investigation shall be made.  
7.  Customs investigation is carried out in the form of a desk customs investigation or a field 
customs investigation.  
8.  Officials from other state regulatory bodies of the Member State of the Customs Union may be 
involved in the customs investigation in accordance with the laws of the Member State of the 
Customs Union.  
9.  In case when during the customs investigation the signs of administrative violation or a crime 
are being established, customs authorities shall act in accordance with the laws of the Member 
State of the Customs Union.  
10.  The procedure of customs investigation is set by the chapter 19 of this Code.  11.  The results of the customs investigation sh all be formalized by means of a report in 
accordance with the legislation of Member States of the Customs Union.  
12.  Decision-making procedure based on the custom s investigation shall be set by the legislation 
of the Member States of the Customs Union. 
Chapter 17 Mutual Administrative A ssistance of Customs Authorities 
Article 123. Mutual Administrative Assistance 
1.  For the purposes of the present Chapter mutual administrative assistance shall be understood 
as actions of a customs authority of one member state of the Customs Union taken on behalf of 
the customs authority of another member state of the Customs Union or together with this 
customs authority in order to ensure the compliance with the customs legislation of the Customs Union as well as to prevent, suppress and investigat e the violation of the customs legislation of the 
Customs Union. 
2.  Mutual administrative assistance shall include: - The exchange of information between custom s authorities of the Member States of the 
Customs Union; 
- Mutual recognition of decisions taken by the customs authorities; 
- Performance of certain forms of customs control established by the present Code by customs 
authority of one member state of the Customs Union on behalf of the customs authority of 
another member state of the Customs Union. G/VAL/N/1/RUS/2/Add.1 
 
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  Mutual administrative assistance may also include other types of cooperation of customs 
authorities in accordance with the internat ional agreements of Member States of the 
Customs Union. 
Article 124. Exchange of informat ion between Customs Authorities 
Customs authorities provide the exchange of information in order to maintain compliance with 
customs legislation of the Customs Union and legislation of the Member States of the Customs Union, including in the field of customs control in respect of goods, transported under 
customs control, and vehicles of international transportation, temporarily imported to the customs 
territory of the Customs Union, and also confir mation of export of goods from the customs 
territory of the Customs Union. 
Exchange of information between customs authorit ies of the Member States of the Customs Union 
shall be performed in accordance with the intern ational agreements signed by the Member States 
of the Customs Union involving the use of information systems and technologies. 
Article 125. Mutual Recognition of De cisions Taken by Customs Authorities 
The decisions of customs authorities taken during  the performance of customs operations with 
regard to the goods imported into the customs territory of the Customs Union or exported outside its borders, subjected to the customs control, transported through the customs territory of the 
Customs Union in accordance with the customs transit procedure, temporarily stored, as well as 
during the performance of customs control, are mu tually recognized by the customs authorities of 
the Member States of the Customs Union and have equal legal effect on the customs territory of the Customs Union. 
Article 126. Provision of the certain forms of customs control on assignment of the 
customs authorities of one member – state to customs authorities of another member-
state  
In order to maintain compliance with customs legislation of the Customs Union, and also 
prevention and preclusion of infringements of cu stoms legislation of the Customs Union, customs 
authorities of one member-state are entitled to assign to customs authorities of another member-
state to provide certain forms of customs control. 
Grounds, form, order of directing and execution of  assignment on provision of certain forms of 
customs control are prescribed in internationa l agreement of the member – states of the 
Customs Union.  
Chapter 18 "Risk management system" 
Article 127. Terms used in this chapter  The following terms and their definitions are used in this chapter:  
1)   Risk analysis – systematic use of information available to customs authorities to determine 
the risk circumstances and conditions, their identification and assessment of the likely consequences of non-compliance with the customs legislation of the Customs Union. The 
risks are separated into two types:  
 - identified risks and potential risks;  2)  Identified risk – an evidence of the violation of the customs legislation of the Customs Union 
(or) the legislation of the Member States of the Customs Union, which has already taken 
place and the customs authorities are informed of;  
3)  Risk indicators – defined criteria with pr edetermined parameters, divergence from which or 
compliance with which enables to select a control object; 
4)  Potential risk – the risk having not been ascertained, but the conditions for its appearance 
do exist;  G/VAL/N/1/RUS/2/Add.1 
 
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  5)  Risk profile – a set of information on risk ar eas, risk indicators, as well as guidance on the 
application of necessary measures to preclude or minimize the risks;  
6)  Risk area – some grouped objects of risk analysis in respect of which the use of certain 
forms of customs control, or their combination, as well as improving the efficiency of 
customs administration is required;  
7)  Risk assessment – systematic identification of the risk potential and consequences of 
violations of the customs legislation of the Customs Union in the case of its occurrence;  
8)  Risk – the potential for non-compliance with the customs legislation of the Customs Union 
(or) the law of the Member States of the Customs Union;  
9)  Covering goods – goods which may be declar ed instead of the risk goods with a sufficient 
degree of probability;  
10)  Risk goods – the goods conveyed across the customs border, for which the risks have been 
ascertained or the potential risks do exist;  
11)  Risk management - systematic work on the development and practical implementation of 
measures to preclude and minimize risks, evaluation of their application, as well as control 
over the commission of the customs operations, which provides for continuous update, analysis and review of information available to Customs Authorities; 
12)  Risk level – to be determined depending on the likelihood of the risk and the possible 
consequences of the risk. 
Article 128. Purposes of implementation  of the Risk Management System 
1.  Customs authorities shall apply the risk manage ment system to identify the goods, vehicles of 
international transportation, documents and persons subject to customs control, forms of the 
customs control applied to the goods, vehicles of international transportation, documents and persons, as well as the extent of the customs control.  
The risk management system strategy and tactics shall be established by the legislation of the 
Member States of the Customs Union.  
2.  The objectives of risk management system are as follows:  
1)  Provision within the competence of the cu stoms authorities of measures to protect the 
national (state) security, life and human health, environmental protection;  
2)  Focus on high-risk areas and ensuring of the most efficient use of the available resources;  3)  Identification, prediction and preclusion of violations of customs law of the Customs Union 
and/or the law of the Member States of the Customs Union, which shall be:  
 - Of sustainable nature;  
 - Related to the evasion of customs duties and taxes on a significant scale;  
 - Undermining the competitiveness of the goods of the Customs Union;  
 - Affecting other types of control, whose enforcement is entrusted to the customs 
authorities;  
4)  Acceleration of customs operations when moving goods across the customs border.  
3.  The Customs Authorities shall perform mutual information exchange on the measures applied 
to minimize the risks, as well as any other information enhancing the efficiency of the customs control, in the manner prescribed by the international treaty of the Member States of the 
Customs Union.  
4.  The Commission of the Customs Union may identi fy a risk area in respect of which the customs 
authorities shall develop and implement measures to minimize the risks.   (As amended by 
Protocol of 16.04.2010)  
Article 129. Risk analysis objects Risk analysis objects shall include:  
1)  Goods under customs control or placed under the customs procedure of release for domestic 
consumption; G/VAL/N/1/RUS/2/Add.1 
 
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  2)  Vehicles for international transportation;  
3)  Information contained in foreign economic agreements (contracts) of sale and purchase or 
exchange, agreements or in other documents certifying the right of possession, use and/or disposal of goods; 
4)  Information contained in transport (shipping), commercial, customs and other documents;  
5)  Activity of declarants and other persons having authority in respect of the goods under 
customs control;  
6)  Results of application of the forms of the customs control.  
Article 130. Activities of customs authoritie s in risk assessment and risk management  
1.  Activities of customs authorities in risk assessment and risk management shall consist to 
perform the following tasks:  
1)  Formation of a database of information risk management system of customs authorities;  
2)  Analysis and assessment of risks, which include the systematic identification of:   - Risk analysis objects;  
 - Risk indicators for the risk analysis objects, determining the need for measures to 
preclude and minimize risks;  
 - Assessment of possible damage in case of risk appearance;  
3)  Development and implementation of practical risk management measures, taking into 
account:  
 - The likelihood of risks appearance and possible consequences;  
 - Analysis of implementation of possible me asures to preclude and minimize risks.  
2.  The collection, processing and analysis of information on the effectiveness of the measures 
taken to minimize risks, and results of the implementation of certain forms of customs control exercised by the customs authorities in respect of specific goods and/or the vehicles, shall be 
carried out on an ongoing basis.  
3.  The procedure for collection and processing of information, analysis and risk assessment, 
developing and implementing of the risk management measures shall be established by the 
legislation of the Member States of the Customs Union.  
4.  The content of the established risk profiles and risk indicators shall only be used by the 
customs authorities, shall be confidential information and it shall not be disclosed to other persons, except in cases stipulated in the legislation of the Member States of the Customs Union. 
Chapter 19 Procedure for customs inspections 
Article 131. Cameral customs inspection  1.  Cameral customs inspection shall be carried out by examining and analysing data contained in 
customs declarations, commercial, transport (shipp ing) and other documents submitted by audited 
entity, data provided by the monitoring public authorities of the Member States of the Customs Union, as well as other documents and information available to the customs authorities on the 
activities of the stated entities.  
2.  Cameral customs inspection shall be carried out by customs authorities at their location without 
going to the audited person as well as without an order (an inspection act).  
3.  Cameral customs inspection shall be carried out with no restrictions to their periodicity.  
(As amended by Protocol of 16.04.2010)  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 132. On-site customs inspection 
1.  On-site customs inspection shall be conducted by customs authorities with going to the location 
of the entity, location of the business activities of an individual entrepreneur and/or to the place of 
the factual activities (hereinafter – the facilities of the inspected person).  
2.  On-site customs inspection can be scheduled or off-schedule.  
A scheduled on-site customs inspection shall be conducted on the basis of the inspection plans 
developed by the customs authorities.  
3.  On-site customs inspection shall be conduc ted on the basis of a decision (an order, an 
inspection act) made in a form, which shall be specified in the legislation of the Member States of the Customs Union.  
4.  The grounds for the assignment of an off-schedule on-site customs inspection shall be as 
follows:  
1)  Data obtained from the analysis of the information contained in the databases of the 
customs authorities and state control (supervision) bodies of the Member States of the 
Customs Union, indicating a possible violation of the customs laws of the Customs Union and 
any other laws of the Member States of the Customs Union;  
2)  Evidence of a possible violation of the re quirements of the customs legislation of the 
Customs Union and the law of the Member States of the Customs Union;  
3)  Applications for the status of an authorized  economic operator made by persons, including 
those carrying out activities in the sphere of customs;  
4)  The need for a counter on-site customs inspection in accordance with paragraph 6 of this 
Article;  
5)  A request by a competent authority of a foreign state for inspection of a person having 
performed foreign economic transactions with foreign organizations;  
6)  Other grounds under the legislation of the Member States of the Customs Union.  
5.  On-site customs inspection may be imposed as  a result of the use of other forms of customs 
control, as well as the results of a cameral customs inspection.  
6.  Where necessary to validate the authentici ty of the information submitted by the audited 
entity, the customs authority may carry out a counter on-site customs inspection of persons associated with the audited entity by the transactions in goods.  
A counter on-site customs inspection shall be off-schedule.  
7.  Scheduled on-site customs inspections shall be carried out no more than once (one time) a 
year in respect of one person inspected.  
Scheduled on-site customs inspections in respect of authorized economic operators shall be 
conducted by the customs authorities once every three years.  
Off-schedule on-site customs inspections shall be carried out with no restrictions to their 
periodicity.  
8.  The selection of inspected persons for scheduled on-site customs inspections shall be done 
using information obtained from:  
1)  Information resources of customs authorities;  
2)  Upon the results of previous inspections, including cameral inspections;  
3)  Public authorities;  
4)  Banks and organizations carrying out certain types of banking operations;  
5)  Customs and/or other controlling bodies of the Member States of the Customs Union;  
6)  The media;  
7)  Any other sources through official channels.  G/VAL/N/1/RUS/2/Add.1 
 
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  9.  Before carrying out a scheduled on-site custom s inspection, customs authorities shall send to 
the inspected person a notice about the on-site cu stoms inspection by registered mail or submit 
such a notice by other means so that its receipt can be acknowledged. 
Return of mail with a note indicating non-delivery of a letter to the addressee by reason of the 
absence of an inspected person at his location, shall not constitute a reason to cancel a scheduled 
on-site customs inspection.  (As amended by Protocol of 16.04.2010)  
Scheduled on-site customs inspection can be initiated not earlier than 15 calendar days from the 
date of receipt of the notice by the inspected pe rson or from the date of receipt by the customs 
authority of the letter non-delivered to the addressee. (As amended by Protocol of 16.04.2010)  
10.  The date of delivery to the inspected person of a copy of a decision for a customs inspection 
(an inspection act) shall constitute the date of commencement of the on-site customs inspection.  
A copy of the decision for a customs inspection (an inspection act) shall be delivered to the 
inspected entity by the customs official or sent by registered mail.  
When delivering a copy of the decision (the inspecti on act), the head of the inspected entity or its 
representative shall make an acquaintance mark on the original of the decision (the inspection 
act), as well as of the date and time of receipt of copies of the decision (the inspection act).  
In case of refusal to get a copy of the decision (the inspection act), the customs official shall make 
a respective record in the decisi on (the inspection of act).  
The refusal of the inspected person to get a copy of the decision on the customs inspection (the 
inspection act), as well as a return mail with a note indicating a non-delivery of the letter to the addressee in the absence of the person in his location, shall not constitute a ground for 
cancellation of an on-site customs inspection. In this case, the date of record in the decision (the 
inspection act) about the refusal to get copies of the decision (the inspection act) or the date of receipt by the customs authority of a letter marked non-delivered to the addressee shall constitute 
a date of commencement of the inspection.  (As amended by Protocol of 16.04.2010)  
Before commencement of an on-site customs inspec tion at the facility of the inspected entity, 
customs officers shall present their service certific ates to the head of the inspected entity or its 
representative. 
11.  During the on-site customs inspection the in spected entity is not entitled to make changes 
and amendments to the inspected documents related to his activities.  
12.  A period of an on-site customs inspection shall not exceed two months. The time period from 
the date of delivery of a request for documents and information to the inspected entity to the date 
of receipt of such documents and information shall be excluded from this period.  
A period of an on-site customs inspection may be  extended for one month upon decision of the 
customs authority conducting the inspection.  
If it is necessary to conduct research or expert  examination, to send requests to the competent 
authorities of the Member States of the Customs Union or those of the foreign states, to restore 
the documentation of the inspected entity required for an on-site customs inspection, to provide 
additional documents related to the inspection period influencing on the conclusions as a result of the on-site customs inspection, the execution of an on-site customs inspection may be suspended 
upon decision of the head of the customs authority or his authorized representative in accordance 
with the legislation of the Member States of the Customs Union. Time and procedure for such 
suspension shall be established in the legislatio n of the Member States of the Customs Union.  
(As amended by Protocol of 16.04.2010)  
The respective records about the extension of the pe riod of the on-site customs inspection, as well 
as about its suspension, shall be made in the decision on the on-site customs inspection (the inspection act), of which the inspected entity shall be informed. G/VAL/N/1/RUS/2/Add.1 
 
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  13.  The date of completion of an on-site custom s inspection shall be the date of the document 
made up as a result of the customs inspection, which is made in two copies and signed by officials of the customs authority who had conducted the on-site customs inspection.  
The first copy of such document shall be attached to the materials of the on-site customs 
inspection, the second copy shall be delivered to the inspected entity or sent by registered mail 
not later than five days from the date of completion of the on-site customs inspection.  
Article 133. Access of customs officials to th e inspected entity's facility for the on-site 
customs inspection 
1.  The inspected entity, upon having been showed  the decision about the customs inspection (the 
inspection act) by officers of the customs authorities, shall ensure access for these officers to the facility of the inspected entity (excluding living space) to conduct the on-site customs inspection. 
2.  In case the legislation of a Member State of the Customs Union provides a special procedure for 
public officers' access to certain facilities, such access shall be accomplished as specified in this 
law.  (As amended by Protocol of 16.04.2010)  
3.  The inspected entity is entitled to refuse access to the facility to the officers of customs 
authorities if:  
1)  A decision (an inspection act) and/or the service certificates have not been shown; 
2)  The customs officers have not been indicated in the decision (the inspection act);  
3)  Officers do not have a special permission for access to the facility, if such permission is 
required under the legislation of a Member States of the Customs Union.  
4.  In case of a refusal from the inspected entity  of access for customs officers conducting the on-
site customs inspection to the facility, a report (protocol) shall be made in accordance with the 
legislation of a Member State of the Customs Un ion.  (As amended by Protocol of 16.04.2010)  
In the case of an unjustified refusal of the inspected entity to ensure access for customs officers to 
the facility of the inspected entity, the customs officers are entitled to enter this facility 
suppressing the resistance and opening the locked  premises in the presence of two witnesses, 
except in cases where the legislation of a Member State of the Customs Union establishes any 
other procedure for access of the public officers at certain facilities. The customs authorities shall 
inform the prosecutor of all facts of entering the facilities, conjugating to the suppression of any resistance and opening the locked premises, within 24 hours.  
Article 134. Rights and obligations of cu stoms officers while conducting customs 
inspection  
1.  When conducting customs inspection the customs officers shall be entitled to:  1)  Require from the inspected entity and to get from him any commercial, transport, 
accounting documents, as well as any other information, including in electronic form, related 
to the inspected goods;  
2)  Require from the inspected entity to show  the goods, in respect of which the on-site 
customs inspection is conducted; 
3)  Require from the inspected entity to submit the reporting documents for customs control;  4)  Require from banks and any other credit agencies and to obtain from them information and 
documents, related to the movement of funds to the accounts of the entities and required to 
conduct a customs inspection, including those containing bank secrecy data in accordance 
with the legislation of the Member States of the Customs Union;  (As amended by Protocol 
of 16.04.2010)  
5)  Request the tax inspections and other state bodies and to obtain from them all  necessary 
information and documents, including those constituting commercial, banking, tax and other secrets protected by law in accordance with the legislation of the Member States of the 
Customs Union;  (As amended by Protocol of 16.04.2010)  G/VAL/N/1/RUS/2/Add.1 
 
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  6)  Conduct in accordance with the legislation of the Member States of the Customs Union an 
inventory (request for an inventory) of goods while conducting on-site customs inspections;  
(As amended by Protocol of 16.04.2010)  
7)  Send international requests in connection with conduction of the customs inspection;  
8)  Access to sites of the inspected person  upon showing of decisions about a customs 
inspection (inspection acts) and service certificates;  
9)  Take samples and tests of the goods drawing up a report on the taking of samples and tests 
while performing the on-site customs inspections; 
10)  Withdraw from the inspected entity the do cuments or copies thereof drawing up a special 
report while conducting the on-site customs inspections; 
11)  Seize the goods or withdraw them in accordance with the legislation of the Member States of 
the Customs Union for the duration of the on-site customs inspection to prevent any action 
aimed to alienate or otherwise dispose of the goods, in respect of which the on-site customs 
inspection is conducted;  
12)  Seal the premises where the goods are located;  
13)  Carry out any other actions under the legislat ion of the Customs Union and the legislation of 
the Member States of the Customs Union.  
2.  The customs officers when conducting customs inspections shall:  
1)  Respect the rights and legitimate interests of the inspected entity, prevent any damage to 
the inspected entity, which may be caused by unlawful decisions and actions (or inactions);  
2)  Not violate the operating mode of the inspected entity when conducting the on-site customs 
inspection;  
3)  Use all information obtained during customs inspections exclusively for customs purposes;  4)  Not disclose confidential information and data being the tax, banking and other secrets 
protected by law, which have become known during customs inspections;  
5)  Provide upon request by the inspected entity  all necessary information about the legislative 
provisions of the Member States of the Cust oms Union in respect of the procedure for the 
on-site customs inspections;  
6)  Ensure safety of the documents received  and compiled during customs inspections, not 
disclose their contents without the consent of the inspected entity, except as provided by 
the legislation of the Member States of the Customs Union;  
7)  Inform the inspected person of his rights and responsibilities during the customs control 
after the release of the goods, including when taking decision about and conducting an expert examination (study) and when taking samples and tests of the goods;  
8)  Execute other duties stipulated in the customs legislation of the Customs Union and the 
legislation of the Member States of the Customs Union.  
Article 135. Rights and obligations of the in spected entity during customs inspection  
1.  The inspected entity during the customs inspection shall be entitled to:  
1)  Request the customs authorities and get information from them about the legislative 
provisions of the Member States of the Customs Union on the procedure of customs inspections;  
2)  Provide the documents and information confirming the release of goods, as well as 
compliance with the customs legislation of the Customs Union and the legislation of the 
Member States of the Customs Union;  
3)  Appeal the decisions and actions (or inactions) of customs authorities in accordance with the 
legislation of the Member States of the Customs Union;  
4)  Enjoy other rights provided by the legislatio n of the Customs Union and the legislation of the 
Member States of the Customs Union.  
2.  The inspected entity during customs inspection shall:  
1)  Present goods, in respect of which the customs inspection is conducted;  
2)  Present information and documents upon request of the customs authorities in a timely 
manner and regardless the type of data carrier they are recorded, attaching the respective 
documentation in hard-copy form; G/VAL/N/1/RUS/2/Add.1 
 
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  3)  Ensure unimpeded access for officers conducting an on-site customs inspection to the facility 
of the inspected entity and provide them with a working place;  
4)  Make a note of the receipt of the original decision about the customs inspection 
(the inspection act);  
5) In case the documentation required to conduct a customs inspection is drawn up in a 
language other than the official language of the Member State of the Customs Union - 
submit translation of the documents to customs officers;  
6)  Identify the persons responsible for providin g information to the inspecting customs officials 
no later than two calendar days from the date of decision about the customs inspection (the inspection act);  
7)  Execute other duties under the legislation of the Customs Union and the legislation of the 
Member States of the Customs Union.  
Article 136. Submission of documents and information for the purpose of customs 
inspection 
1.  Tax and other public authorities of the Member  States of the Customs Union shall upon request 
from the customs authorities provide the required documents and information concerning the 
registration of legal entities, tax payments and calculations, accounting documents, as well as 
documents and data, including those of commercial, banking and tax secrecy, in accordance with 
the legislation of the Member States of the Custom s Union on the protection of state, commercial, 
banking, tax and other secrets protected by law.  
2.  Banks and other credit institutions of the Member States of the Customs Union shall upon 
request from the customs authority provide documents and information relating to the movement 
of funds through the accounts of entities required  to conduct customs inspections, including those 
containing bank secrecy in accordance with the legislation of the Member States of the Customs 
Union.  (As amended by Protocol of 16.04.2010) 
Chapter 20 Customs expert examin ation during customs control 
Article 137. Terms used in this chapter  
In this chapter the following terms and their definitions shall be used: 
1)  A report of the customs expert (expert) – a document containing the results of the study 
and the findings of the customs expert examinat ion in the form of answers to the questions 
raised, which is drawn up in a form according to the legislation of the Member States of the 
Customs Union;  (As amended by Protocol of 16.04.2010)  
2)  A specimen – a unit of goods (products), co rresponding to the structure, composition and 
properties of the whole consignment or the product family, or a single object, submitted in 
writing and other forms of mapping, selection of which shall be registered with the purposes 
of further study;  
3)  A sample – a product or a part thereof, optimally necessary, specified in the documentation 
on standardization and characterizing the composition and properties of the total volume of 
the goods examined;  
4)  A customs expert – a customs officer authorized to perform the customs expert 
examination;  
5)  A customs expert examination – organization and conduct of the studies by customs 
experts, and/or other experts using their expe rtise and/or scientific cognition to solve the 
tasks in the area of customs regulation.  
Article 138. Order of a customs expert examination  
1.  A customs expert examination shall be ordered if special knowledge is required to explain the 
questions occurring in the course of customs control. 
2.  A customs expert examination shall be orde red by the customs authorities and performed by 
customs experts and experts from other authorized organizations.  (As amended by Protocol of 16.04.2010)  G/VAL/N/1/RUS/2/Add.1 
 
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  Delegation of a customs expert examination to othe r authorized organizations shall only be done in 
case of impossibility of such examinatio n being performed by customs experts.  
Any person having the necessary special knowledge for the purposes of issuing a statement may 
be appointed as an expert.  (As amended by Protocol of 16.04.2010) 
An expert, which is not a customs authority officer, shall be recruited to perform an expert 
customs examination in accordance with the legislation of the Member States of the Customs Union.  
3.  A customs expert examination is ordered in respect of goods, including vehicles, customs, 
transport (shipping), commercial and other docume nts required to carry out customs operations, 
and their means of identification.  
4.  An authorized officer of a customs authority takes a decision in a written form ordering of a 
customs expert examination comprising the grounds for the expert examination, the full name of 
the expert or the name of the organization in whic h the expert examination is to be performed, the 
questions put to the expert, a list of the materi als and documents presented to the expert and the 
completion term for the expert examination and for the provision of a report to the customs 
authority.  (As amended by Protocol of 16.04.2010)  
The decision shall also contain an indication of the experts being warned of liability for a 
deliberately false report.  (As amended by Protocol of 16.04.2010)  
5.  A customs expert examination may be refused in the following cases:  
1)  Lack of information for the customs expert examination;  
2)  An improper legalization of a decision to order a customs expert examination;  
3)  Discrepancy of the samples or tests packaging integrity from the description specified in the 
decision to order a customs expert examination;  
4)  Lack of the necessary material and technical basis and special conditions for a customs 
expert examination;  
5)  In other cases specified in the legislation of the Member States of the Customs Union.  
(As amended by Protocol of 16 April 2010)  
6.  The refuse to perform a customs expert examination shall be issued in writing stating the 
reasons for the refusal.  The materials, document s, samples and tests submitted shall be returned 
to the customs authorities having ordered the customs expert examination.  
7.  The customs authority, not later than the da y following the day of the decision to order a 
customs expert examination, shall notify the declar ant or other entity having authority in respect 
to goods, on the order for the customs expert examination.  
8.  The costs of a customs expert examination shal l be reimbursed from the budget of the Member 
State of the Customs Union, which customs authorities had ordered a customs expert examination. 
Article 139. The procedure and duration  of a customs expert examination  
1.  The procedure for a customs expert examinatio n shall be established by the decision of the 
Commission of the Customs Union.  
2.  The period of the customs examination shal l not exceed 20 working days from the date of 
acceptance of materials for its performance by a customs expert (expert), unless a shorter period 
is established by the legislation of the Member States of the Customs Union.  
The period of the customs expert examination may be extended in accordance with the legislation 
of the Member States of the Customs Union.   (As amended by Protocol of 16.04.2010)  
3.  The period of the customs expert examination shall be suspended:  G/VAL/N/1/RUS/2/Add.1 
 
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  - In case of an application of a customs expert  (expert) before the customs authorities which 
had ordered a customs expert examination, for submission of additional materials, as well as 
samples and tests;  
- In other cases specified in the legislation of the Member States of the Customs Union.  
4.  On the basis of the customs expert examin ation completed a report of a customs expert 
(expert) shall be drawn up. 
Article 140. Rights and liabilities of a cu stoms expert (expert) - (As amended by 
Protocol of 16.04.2010)  
1.  The customs expert (expert) shall be entitled to:  (As amended by Protocol of 16.04.2010)  1)  Familiarize himself with materials related to performing the customs expert examination; 
2)  Recruit other customs experts (experts) to take part in the customs expert examination with 
the consent of the customs authorities; (As amended by Protocol of 16.04.2010)  
3)  Refuse to perform the customs expert examination in one business day from the date of 
acceptance of the materials for the customs expert examination, if the questions put are 
beyond his competence, or to respond to  the questions beyond his competence;  
4)  Request within three business days in writin g the provision of additional materials required 
for the purposes of the expert examination; 
5)  Receive any materials and documents, including samples and tests for study, required to 
provide a report of the customs expert (exper ts); (As amended by Protocol of 16.04.2010)  
6)  Clarify the questions put to him in accordance with his expertise and competence;  7)  Use the scientific and technical information from special and other sources;  
8)  Use the results of his tests and studies and/or the results of the samples and tests studies 
performed by other research or expert or ganizations; (As amended by Protocol of 
16.04.2010)  
9)  To take part in customs control. 
2.  A customs expert (expert) shall:  (As amended by Protocol of 16.04.2010)  1)  Familiarize himself with the materials related to the customs expert examination;  
2)  Include the findings about the circumstances of importance for customs purposes, on which 
no questions had been put, into the report of  the customs expert (expert); (As amended by 
Protocol of 16.04.2010)  
3)  Conduct a study of samples and tests submitted for the customs expert examination subject 
to their admissibility and credibility, to draw up a report of the customs expert(s) based on 
full, comprehensive and objective assessment of research results; (As amended by Protocol of 16.04.2010)  
4)  Not disclose information obtained while performing the customs expert examination, not use 
them for other purposes and not disclose to third parties except as required by the 
legislation of the Member States of the Customs Union;  
5)  Respect deadlines for a customs expert examination.  
3.  In case of failure or improper performance of his duties, a customs expert (expert) shall be 
held liable in accordance with the legislation of the Member States of the Customs Union.  
(As amended by Protocol of 16.04.2010)  
Article 141. The Rights of a Declarant, Anot her Person Having Powers in Respect of 
Goods and the Representatives Thereof in the Event of Ordering and Conducting an Expert Examination 
1.  When a customs expert examin ation is ordered and conducted the declarant , the other person 
having powers in respect of the goods and the representatives thereof shall be entitled to: 
1)   Petition for additional questions to be put to the expert for the purpose of obtaining a 
customs expert examination report on them ; (As amended by Protocol of 16.04.2010) 
2)  Familiarize themselves with the expert's re port and obtain a copy of the report from the 
customs authority ordered for the customs expert  examination; (As amended by Protocol of 
16.04.2010) G/VAL/N/1/RUS/2/Add.1 
 
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  3)  Be present during taking samples or tests by the customs authorities for the purposes of the 
customs expert examination;  
4)  Petition for an additional or repeated expert examination. 
2.  If the petition of a declarant, another pe rson having powers in respect of goods or a 
representative thereof is satisfied, an approp riate decision shall be issued by the customs 
authority's official who has ordered the expert examination. 
If the petition is dismissed, the customs authority's official shall notify in writing the person who 
filed the petition and provide the reasons for the dismissal. 
Article 142. The Report of an Expert 1.  The report of a customs expert (expert) shall comprise:  (As amended by Protocol of 
16.04.2010)  
1)  Place, date and time of commencement and co mpletion of the customs expert examination;  
2)  The grounds for the customs expert examination;  
3)  Full name of the customs expert (expert)  who conducted the customs examination, and his 
qualifications; (As amended by Protocol of 16.04.2010) 
4)  A mark certified by the signature of a customs expert (expert), that he had been informed 
about the administrative or criminal liability for wittingly giving a false report when 
conducting the customs expert examination;  (As amended by Protocol of 16.04.2010) 
5) The questions put to the customs expert (expert);  
6)  A list of documents, materials, samples an d tests submitted to the customs expert (expert) 
for the customs expert examination;  
7)  The content and results of studies showing the techniques employed, used instruments and 
equipment, assessment of the research results, findings on the issues raised and 
substantiation thereof.  (As amended by Protocol of 16.04.2010) 
2.  The materials and documents illustrating the report of a customs expert (expert) shall be 
attached to the report and be deemed an integral part thereof.  (As amended by Protocol of 16.04.2010) 
If an expert examination has been conducted with the participation of several experts, it shall be 
signed by all of them and stamped by the organization having conducted the customs 
examination, if it must have a seal under the legislation of the Member States of the Customs Union.  (As amended by Protocol of 16.04.2010) 
The findings in the report of a customs expert (expert) shall be set forth in a form of answers to 
the questions, while the sequence of answers should  correspond to the sequence of questions.  (As 
amended by Protocol of 16.04.2010)  
3.  Findings of a customs expert (expert) shall be presented in writing in two copies, one copy 
shall remain with the organization which conducted the customs expert examination, the second 
copy shall be sent to the customs authorities who had ordered a customs expert examination.  
Article 143. Types of customs examination  
1.  With the purposes of customs control the fo llowing types of customs expert examination shall 
be conducted:  identification, merchandising, of material science, technology, forensic and other 
examination for which the need may arise.  
2.  Depending on the number of involved cust oms experts (experts) a sole, commission or 
complex customs examination may be ordered.  (As amended by Protocol of 16.04.2010)  
A sole customs examination is a customs expert  examination conducted by one customs expert 
(expert) alone.  (As amended by Protocol of 16.04.2010)  
A commission customs examination is a customs expert examination performed by a commission 
of customs expert (experts) of one profession .  If disagreement arises between the customs G/VAL/N/1/RUS/2/Add.1 
 
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  experts (experts), each or some of them shall be entitled to draw up his conclusions separately.  
(As amended by Protocol of 16.04.2010)  
A complex customs examination is a customs expert examination performed by a commission of 
customs experts (experts), where for the ascertaining of the circumstances relevant to the case, a 
study based on various professional expertises  within the competence of customs experts 
(experts) is needed.  Each customs expert (expert) shall sign the part of the report relevant to the 
customs expert examination performed by that cust oms expert (expert).  (As amended by Protocol 
of 16.04.2010) 
3.  Customs examinations are differentiated to primary, additional and repeated.  
A primary customs examination is a customs expert examination conducted upon the request from 
the customs authorities to examine the objects, sa mples and tests.  (As amended by Protocol of 
16.04.2010) 
An additional customs examination is a customs ex pert examination, assigned to newly discovered 
circumstances. The conduct of additional custom s expertise may be assigned to the same or 
different customs expert (expert).  (As amended by Protocol of 16.04.2010)  
A repeated customs examination is a customs expert examination performed in case of 
disagreement of the declarant or the customs auth ority who had ordered the examination with the 
report of the customs expert (expert) based on the results of the primary and/or the additional 
examinations.  (As amended by Protocol of 16.04.2010) 
A repeated customs examination shall be performed by a commission consisting of two or more 
customs experts (experts), with the exception of  the customs expert (experts) who had performed 
the primary and/or the additional examinations . Customs experts (experts) who had performed 
the primary and/or the additional examinations may attend the repeated customs expert examination and give their explanations to the commission, although they shall not take part in 
drawing up a report of the customs expert (exp ert).  (As amended by Protocol of 16.04.2010) 
The procedure for a repeated customs examination at the territory of the Customs Union shall be 
specified by a Decision of the Commission of the Customs Union.  
When performing the additional and repeated cu stoms examinations, the results of the primary 
customs expert examination shall be submitted to  a customs expert (expert).  (As amended by 
Protocol of 16.04.2010).  
Article 144. Samples and tests of the goods  
1.  Customs officers shall take samples and tests of goods for the customs expert examination in 
accordance with the procedure specified in th e legislation of the Member States of the 
Customs Union.  (As amended by Protocol of 16.04.2010)  
Where the use or special technical means is necessary, the taking of samples or tests shall be 
done with the participation of a customs expert (expert). 
2.  Samples or tests shall be taken in minimal qu antities that ensure the possibility of the study 
thereof.  A report on the taking of the samples or tests shall be drawn up in two copies in the form 
defined by the Commission of the Customs Union. 
The second copy of the report shall be subject to delivery to the declarant or another person 
having powers in respect of the goods or to a re presentative thereof, if these persons are known. 
3.  Declarants, the persons having powers in respect of goods or the representatives thereof shall 
be entitled to be in attendance when samples or tests of the goods are taken by customs authorities' officers.  The stated persons should assist to the customs officials while taking the 
samples and tests, including the necessary shipping and other procedures carried out at their 
expense. G/VAL/N/1/RUS/2/Add.1 
 
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  The samples and tests may be taken in the absence of the declarant or any other person having 
powers in respect of goods or the representatives thereof in accordance with paragraph 5 of Article 116 of this Code.  (As amended by Protocol of 16.04.2010). 
In such cases the samples and tests shall be taken at the presence of two witnesses.  
4. The customs authority shall not reimburse th e expenses incurred by the declarant or other 
person having powers in respect of goods or the representatives thereof as a result of taking the 
samples and tests of the goods.  
5. Upon the completion of the customs expert ex amination the samples or tests of goods shall be 
returned to the declarant or other person having powers in respect of goods or the representatives 
thereof, or to the customs authority who had or dered a customs expert examination, except for 
cases when such samples or tests are subject to destruction or disposal under the legislation of the 
Member States of the Customs Union. 
Chapter 21 Detention of goods and documents thereof  
when executing customs control 
Article 145. Goods and documents to be detained when executing customs control  
1.  When executing customs control in cases stipulated in Articles 152, 170, 185, 192, 208, 231, 
234, 305 and 354 of this Code, customs official s shall detain the goods and the documents 
thereof, which are not objects of ad ministrative offenses or crimes.  
2.  In case of detention of goods and the docume nts thereof, a record shall be made by customs 
authorities in the form established by the decision of the Commission of the Customs Union.  
3.  Detained goods and documents thereof shall be  withdrawn and kept by the customs authorities 
within the time periods determined by this Code.  
The detained goods shall be placed at temporary storage warehouses or other places designated 
by the customs authorities.  
4.  When detaining the goods by the customs auth orities in accordance with paragraph 3 of this 
Article, the expenses incurred towards the storage of the goods detained shall be reimbursed by 
the persons stated in Article 147 of this Code, to  whom the goods have actually been returned.  
The expenses incurred in connection with the storage of the goods detained and not claimed by 
these persons within the period stated in paragraphs 1 and 2 of Article 146 of this Code, shall be reimbursed from the proceeds from the sale of such  goods, taking into account the provisions of 
paragraph 1 of Article 149 of this Code. 
The procedure for reimbursement of the expenses incurred in connection with the storage of the 
goods detained shall be specified in the legislation of a Member State of the Customs Union, whose 
customs authorities have detained the goods.   
Article 146. Term of storage of the goods detained and the documents thereof  
1.  Detained goods and documents thereof, except for goods specified in paragraph 2 of this 
Article, shall be stored by the customs authorit ies within one month, and perishable products - 
within 24 hours.  
2.  Goods prohibited for import into the customs territory of the Customs Union or export outside 
the territory and documents thereof shall be stored by the customs authorities within three days.  
3.  The duration of the term of storage of the goods detained shall commence from the date of the 
detention thereof.  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 147. Return of the goods detained and the documents thereof 
1.  The goods detained and the documents thereo f shall be returned to the declarants, or the 
owners thereof in case the goods had not been declared.  In case the owner is a foreign entity, or 
the customs authority has no information about th e owner, the goods detained and the documents 
thereof shall be returned to the persons handling the goods at a point of detention (hereinafter 
through this section – the declarant and other persons), taking into account the particularities 
stated in this Article. 
2.  Goods prohibited for crossing the customs border and the documents thereof, detained when 
being imported to the customs territory of the Customs Union, shall be returned to any person 
stated in paragraph 1 of this Article, who is first to apply to the customs authority for return of the 
goods for further re-exportation outside the territory. 
3.  Goods prohibited, and/or limited for transfer across the customs border and documents 
thereof, detained when exported from the cust oms territory of the Customs Union, shall be 
returned to the declarant or other persons for further use at the customs territory of the Customs 
Union, if the possession of the goods is permitte d under the legislation of a Member State of the 
Customs Union, whose customs authorities have detained the goods.  
4.  Goods limited for transfer across the custom s border and documents thereof, detained when 
imported into the customs territory of the Customs Union, shall be returned to the declarant or 
other persons either for further re-exportation outside the territory or use at the customs territory 
of the Customs Union subject to submission to  the customs authorities of an evidence of 
compliance with the stated restriction and placing the goods under the customs procedure in 
accordance with this Code. 
5.  In other cases not referred to in paragraphs 2 - 4 of this Article the detained goods shall be 
returned to the persons having placed them under the customs procedure or the representatives 
thereof, after placing the goods under one of the customs procedures. 
6.  In case of need to place the goods under a customs procedure at the request of a person 
authorized to perform customs operations rela ted to the placement of goods under a customs 
procedure, the documents detained together with  the goods shall be returned by the customs 
authorities to this person prior to the release of goods. 
Article 148. Actions with the detained g oods whose term of storage has expired  
1.  Goods detained by the customs authorities and failed to be claimed by the persons specified in 
Article 147 of this Code, within the terms stipulat ed in paragraphs 1 and 2 of Article 146 of this 
Code, shall be subject to sale.  In cases establishe d by paragraph 3 of this Article the stated goods 
shall be subject to destruction or other use in accordance the legislation of a Member State of the 
Customs Union, whose customs authorities have detained the goods.  
2.  Sale, destruction or other use of the goods specified in paragraph 1 of this Article shall be 
exercised in accordance with the procedure stated by the legislation of a Member State of the 
Customs Union, whose customs authorities have detained the goods, taking into account the 
particularities specified in this Code.  
3.  Goods, the value of expenses incurred in co nnection with the storage and sale thereof exceeds 
their value, as well as in other cases specified in the legislation of a Member State of the Customs 
Union, whose customs authorities have detained the goods, shall be subject to destruction, except 
as otherwise established in the legislation of  this Member State of the Customs Union. 
Detention as well as reimbursement of the expenses incurred in connection with the storage and 
transportation of the stated goods shall be carried out at the expense of the declarant or any other 
person, and in case of their absence – the funding shall be provided from the budget of a Member 
of the Customs Union, whose customs authorities have detained the goods, except as otherwise 
established in respect of some particular categories of the goods.  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 149. Disposition of the proceeds from the sale of the detained goods whose term 
of storage has expired 
1.  The amount of customs duties and taxes, whic h would be subject to payment in case of placing 
the goods under the procedure of release for internal consumption and calculated on the date of 
detention of the goods, shall be primarily withhe ld from the proceeds from the sale of the goods 
stated in paragraph 1 of Article 148 of this Code. The expenses incurred in connection with transportation and storage, and other expenses in curred with the disposal of the goods, shall be 
withheld on a second-priority basis. 
2. The proceeds from the sale of goods, calculated taking into account the amounts withheld 
specified in paragraph 1 of this Article, shall be returned to the declarant, and in case the goods have not been declared -  they shall be returned  to the owner of the goods, provided the customs 
authorities have information about them and the stated persons have applied to the customs 
authorities within three months from the date of re ceipt of the proceeds from the sale of goods, in 
accordance with the procedure specified in the legislation of a Member State of the Customs 
Union, whose customs authorities has detained the goods. 
The customs authorities shall notify the persons, specified in paragraph 1 of this Article, of 
availability of the proceeds from the sale of the goods to be returned. 
II. SPECIAL PART 
SECTION 4. CUSTOMS OPERATIONS, PRECEDING THE PRESENTATION OF CUSTOMS 
DECLARATION 
Chapter 22 General provisions on transporting of goods through the customs border 
Article 150. Transportation of goods through the customs border 
1.  All persons have rights on equal basis to transport goods through the customs border in 
compliance with the provisions established by the customs legislation of the Customs Union and by 
the legislation of the Member States of the Customs Union. 
2.  Goods are transported through the customs border in accordance with the procedure 
established by the customs legislation of the Customs Union and by the legislation of the Member 
States of the Customs Union.  
For particular categories of goods, including supplies, goods for personal use, transport of 
international transportation, the present Code and/or international agreements of the Member States of the Customs Union may set peculiarities of their transfer through the customs border. 
3.  Goods transported through the customs border are subjected to customs control in accordance 
with the procedure laid down in the customs legislation of the Customs Union and in the legislation of the Member States of the Customs Union. 
When performing the customs control the custom s authorities and their employees do not have 
the right to establish requirements and restrictions not provided for by the customs legislation of the Customs Union and by the legislation of the Member States of the Customs Union. 
4.  In case of import into the customs territory of the Customs Union and export from this territory 
of the goods necessary for the rectification of the consequences of natural disasters, force majeure situations of natural and industrial character, of products of military destination necessary for the performance of actions for maintaining peace or holding exercises, as well as of perishable 
products, live animals, radioactive materials, explosives, international postal items, express cargo, 
humanitarian and technical assistance, communications and documents for mass media and other similar goods, the customs operations preceding the presentation of a customs declaration are 
performed in priority manner. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 151. Places of transportation of goods through the customs border 
The places of transportation of goods through th e customs border are the offices of crossing the 
state (customs) border of the Member States of the Customs Union or other places, defined by the legislation of the Member States of the Customs Union. 
Article. 152 Observation of the prohibitions  and restrictions while transporting the 
goods through customs border 
1.  Transportation of the goods through the cust oms border is performed in compliance with the 
prohibitions and restrictions if it not otherwise defined by the present Code, by the international 
agreement of the member state of the Customs Union, by decisions of the Commission of the 
Customs Union and by other regulations issued in accordance with international agreements of the Member States of the Customs Union, by which such prohibitions and restrictions are established. 
2.  Goods, prohibited for importation to the customs territory of the Customs Union, being 
imported to the customs territory of the Custom s Union, are subject to immediate exportation 
from the customs territory of the Customs Union, if otherwise is not prescribed in the legislation 
and/or international agreements of the Member States of the Customs Union. 
Fulfilment of measures, connected with exportation of the mentioned goods, is borne by the carrier 
or their owner, if otherwise is not prescribed by legislation and/or international agreements of 
Member States of the Customs Union. 
3.  Goods, prohibited for exportation from the customs territory of the Customs Union, are not 
subject to actual removal from the customs territo ry of the Customs Union, if otherwise is not 
prescribed by international agreements of the Me mber States of the Customs Union.  (As amended 
by the Protocol of 16.04.2010) 
4.  If no documents, confirming fulfilment of re strictions, are presented, when importing, to the 
customs territory of the Customs Union or exporting from such territory goods, that are restricted 
for importation or exportation, the provisions of  paragraphs 2 and 3 of the present Article shall 
apply. 
5.  In case of impossibility of exportation of goods, mentioned in paragraphs 2 and 4 of the 
present Article, or non-fulfilment of their immediate exportation, these goods are subject to 
detention in accordance with Chapter 21 of the present Code.  (As amended by the Protocol of 
16.04.2010) 
Article 153. Use and/or disposal of goods, transferred through the customs border  
1.  Use and/or disposal of goods, transferred through the customs border, before they are released 
by customs authorities in a manner and on terms established by the customs legislation of the 
Customs Union.  
2.  Use and/or disposal of goods after they are re leased by customs authorities in accordance with 
the terms of the declared customs procedure or in accordance with the terms, established for 
certain categories of goods, that in accordance with the present code are not subject to placement 
under the customs procedure.  (As amended by the Protocol of 16.04.2010) 
Article 154. Goods that have become unusable, corrupted or damaged  Goods imported into the customs territory of the Customs Union, that become unusable, spoiled or 
damaged due to accident or force majeure before fulfilment of the customs operations related to 
their placement under the customs procedure, including the period of temporary storage, as well 
as the transportation of goods in accordance with  the customs procedure of customs transit, shall 
in the future, when fulfilling in their regard cust oms operations, be considered in the same manner 
as if they were imported into the customs territory of the Customs Union in unusable, spoiled or 
damaged condition.  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 155. Sampling and testing goods by interested persons  
1.  Interested persons and controlling state au thorities, with the permission of the customs 
authority may take samples and tests of goods in the cases stipulated by this Code and/or the law 
Member States of the Customs Union.  (A s amended by the Protocol of 16.04.2010)  
2.  Permission for taking samples and tests of good s shall be issued by customs authorities, if such 
taking:  
1)  Does not complicate customs control carrying out;  
2)  Does not alter the characteristics of the goods;  
3)  Does not lead to the evasion of customs duties, taxes or failure to comply with the 
prohibitions and restrictions.  
3.  A separate customs declaration on samples of goods is not supplied, provided that they are 
listed in the declaration of goods. 
Chapter 23 Introduction of goods into the Customs territory of the Customs Union 
Article 156. Place and Time of introduction of Goods into the Customs Territory of the 
Customs Union 
1.  The introduction of goods into the customs te rritory of the Customs Union is performed in the 
places of transportation of goods through th e customs border (hereunder – the places of 
introduction) and during the working hours of the customs offices in these places. 
Certain categories of goods may be introduced into the customs territory of the Customs Union 
only in the places of introduction specified by th e legislation of the Member States of the Customs 
Union. 
Goods may arrive in the customs territory of the Customs Union in places other than those 
specified for the introduction of goods in cases and according to the procedure determined by the 
national legislation of the Member States of the Customs Union. 
The list of the places of introduction of goods is provided by the customs authorities to the 
Commission of the Customs Union for publication, including using information technologies. 
2.  After crossing the customs border the imported  goods shall be delivered by the carrier to the 
place of introduction or to any other place specified in paragraph 1 of the present Article, and 
produced to the customs authorities. It is forbi dden to change the state of goods or alter their 
packaging, as well to modify, remove, destroy or damage the applied seals, stamps and any other instruments/tools of identification. 
3.  Customs authorities are obliged to provide information on the places of introduction, 
established restrictions and working hours of  the customs offices including by means of 
information technologies. 
4.  The provisions of the present Chapter shall not apply to goods carried by sea or river vessels or 
aircrafts crossing the customs territory of the Customs Union without stopping at a port or airport located in the customs territory of the Customs Union, or to the goods transported via pipelines 
and electricity transmission lines. 
Article 157. Measures taken in Case of Acci dents, Force Majeure or Other Circumstances 
1.  If, after crossing the customs border the deli very of goods to the place of introduction is 
interrupted, and if a vessel or an aircraft is forced to call at a place located in the customs territory 
of the Customs Union as a result of an accident, a force majeure or any other circumstances 
preventing the delivery of goods or preventing the vessel or aircraft from calling or landing at the 
designated place, the carrier shall take all necessa ry actions to ensure the safety of goods and to 
inform immediately the nearest customs office of the mentioned circumstances and the location of 
goods, and to transport goods or provide their transportation (if the carrier's international G/VAL/N/1/RUS/2/Add.1 
 
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  transport vehicle is damaged) to the nearest customs office or any other place specified by the 
customs authority.  
2.  Expenses incurred by the carrier as a result of compliance with the provisions of the present 
Article shall not be compensated by the customs authorities. 
Article 158. Notification of Arrival of Goods in the Customs Territory of the 
Customs Union 
1.  The carrier shall notify the customs authoritie s of the arrival in the customs territory of the 
Customs Union by submitting the documents and in formation stipulated in the Article 159 of the 
present Code depending on the type of vehicle transporting the goods. 
These documents can be presented on behalf of the carrier by an authorized representative or any 
other persons acting on the instructions of the carrier if the national legislation of the Member 
States of the Customs Union provide for these actions. 
2.  The carrier, customs representative or any ot her person concerned have the right to present 
the advance information on goods to the customs authorities prior to the actual arrival of goods in 
the customs territory of the Customs Union.  In so me cases specified by the legislation and/or by 
the international agreements of the Member States  of the Customs Union the carrier is obliged to 
present the advance information on goods to the customs. 
3.  The carrier has the right to submit the documents in the electronic form. 
4.  While submitting the documents made out in a language which is not the official language of 
the member state of the Customs Union in the territory of which the goods have arrived, the translation of the particulars presented in such documents shall be provided by the carrier. 
Article 159. Documents and particulars to be presented to the Customs Authorities 
depending on the type of vehicl e used to transport the goods 
1.  At the arrival of goods in the customs territo ry of the Customs Union the carrier shall submit 
the following documents: 
1) In case of international transportation by road vehicle: 
Documents: documents identifying the international transport vehicle; shipping (carriage) 
documents; document accompanying the transportation of international postal items which 
is determined by the corresponding Acts of the Universal Postal Union; commercial documents available to the carrier identifying the transported goods; 
Particulars: concerning the state registration of the international transport vehicle; name 
and address of the carrier; name of the country  of departure and the country of destination 
of goods; name and address of the sender an d the recipient of the goods; the seller and 
recipient of goods in accordance with business records the carrier has; quantity of packages, 
their labelling and the types of packaging of products; name, as well as codes of goods in 
accordance with the Harmonized System Commodity Description and Coding of Commodities or Commodity nomenclature of foreign economic activity at a level no less than the first four 
digits; gross weight of goods (in kilograms) or volume of goods (in cubic meters), except for 
bulky cargo; availability of goods, which importation into the customs territory of the 
Customs Union is prohibited or restricted; the place and date of preparation of international 
transportation bill of lading; 
2) In case of international transportation by vessels:  
Documents: general declaration; cargo declaration; ship stores declaration; crew's effect 
declaration; muster-book; list of passengers; document accompanying the transportation of 
international postal items which is determined by the corresponding Acts of the Universal 
Postal Union; shipping (carriage) documents; commercial documents available to the carrier identifying the transported goods; G/VAL/N/1/RUS/2/Add.1 
 
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  Particulars: concerning the registration of the vessel and its nationality; name and 
description of a vessel; captain's name; name and address of the ship's agent; the number 
of passengers on board, their surnames, names, nationality (citizenship), date and place of 
birth, port of embarkation and disembarkation; the number and composition of the crew 
members; name of the port of departure and port of call; name, total quantity and 
description of goods; the number of packages , their labelling and the types of packaging 
products; the name of the port of loading and port of unloading goods; numbers of bills of 
lading or other documents confirming the existence and content of the maritime contract 
(river) transport, on goods to be unloaded in the port; name of ports of landing of the 
goods, remaining on board; name of the origin al ports of departure of the goods; name of 
ship supplies available on board, and an indi cation of their quantity; description of the 
placement of goods on board; on presence (on lack) of international mail on-board; on 
presence (on lack) of products on-board, which importation into the customs territory of the Customs Union is prohibited or restricted, medical drugs, which contain the narcotic drastic 
drugs, psychotropic and poisonous substances - (As amended by the Protocol of 
16.04.2010); on presence (on lack) of dangerous goods on-board, including weapons, ammunition;  
3) In case of international transport by air:  
Documents: standard carrier document provided for by the international treaties with regard 
to civil aviation (General declaration); document containing information on the goods transported by the aircraft (Cargo manifest); document containing information about the on-
board stores; shipping (carriage) documents; commercial documents available to the carrier 
identifying the transported goods; document containing information about the passengers travelling on-board and their luggage (Passe nger boarding list); document accompanying 
the transportation of international postal items which is determined by the corresponding 
Acts of the Universal Postal Union; 
Particulars: the marks pointing at the nationality of aircraft and its registration marks; flight 
number, the air-route, place of departure, plac e of destination; quantity number of on-board 
supplies, loaded on a ship or unloaded from it; presence (lack) of international mail 
on-board; presence (lack) of products on-board, which importation into the customs 
territory of the Customs Union is prohibited or restricted, medical drugs, which contain the 
narcotic, drastic drugs, psychotropic and poisonous substances, weapons, ammunition; 
(As amended by the Protocol of 16.04.2010) 
4) In case of international transportation by railway:  
Documents: shipping (carriage) documents; transfer slip for the railway rolling stock; 
document containing information about the stores; document accompanying the transportation of international postal items which is determined by the corresponding Acts of 
the Universal Postal Union; commercial documents available to the carrier identifying the 
transported goods; 
Particulars: name of goods and the address of the consignor; name and address of the 
consignee; name of the departure station and destination station; quantity of packages, 
their labelling and the types of packaging of products; name, as well as codes of goods in 
accordance with the Harmonized System Commodity Description and Codes of Commodity 
nomenclature of foreign economic activity at least at the level of the first four digits; gross 
weight of goods (in kilograms); identification numbers of containers. 
2.  Regardless of the type of transport used for transportation of goods, when the customs 
authority is notified of the arrival of goods in the customs territory of the Customs Union, the 
documents confirming the observance of prohibitio ns and restrictions shall be presented to the 
customs except for those concerning the compliance with non-tariff regulation measures established by item 1 of Article 152 of the present Code. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 160. Customs Operations Perf ormed in Places of Introduction 
1.  The unloading and transhipment of goods as well as the replacement of the vehicle which has 
delivered the goods in the customs territory of the Customs Union by another vehicle can be carried out in the places of introduction. 
2.  The unloading and transhipment (reloading) of goods and the replacement of the vehicle that 
has delivered the goods to the customs territory of the Customs Union by another vehicle are performed during the working hours of the customs authority and in places specifically designated 
for such purposes with the permission of the customs authority issued at the request of the 
interested party. 
3.  Customs operations connected with the temporary storage of goods, the customs declaration of 
goods and their release according to the declared customs procedure are permitted in places of 
introduction.  
4.  The carrier or another interested person is obliged to fulfil the customs formalities connected 
with the placement of goods under the procedure of temporary storage or customs declaration 
within three hours after presenting the goods to the customs office at the place of introduction 
unless the other period is determined by the customs legislation of the Customs Union and the legislation of the Member States regarding the goods transported by train or aircraft. 
5.  The transhipment of goods from the place of introduction to the place designated by customs 
authorities is carried out in accordance with the customs procedure of customs transit unless such goods were placed under a customs procedure in the place of introduction or other customs operations provided for by the customs legislation of the Customs Union were accomplished with 
regards to them. 
Article 161.  Beginning and termination of the obligation to pay import taxes, duties and 
term of their payment upon the arriva l of goods in the customs territory 
1.  When the goods arrive in the customs territory  of the Customs Union, the carrier is obliged to 
pay import duties and taxes at the moment when the goods cross the customs border. 
2.  The carrier's obligation to pay the import customs duties and taxes on arrival of goods in the 
customs territory of the Customs Union is terminated: 
1) On arrival of goods in the place of introduction and after their placement under temporary 
storage or under another customs procedure at the place introduction, and also on departure of goods from the customs territory of the Customs Union given that after their 
arrival in the customs territory of the Customs Union these goods have not left the place of 
the transportation of goods across the customs border; 
2) In cases stipulated by Article 80, paragraph 2 of the present Code; 
3.  On arrival of goods in the customs territory  of the Customs Union the import customs duties 
and taxes shall be paid within the following terms: 
1) In case of the non-delivery of goods to the pl ace of introduction – on the day when these 
goods crossed the customs border; if such a day is not established, then the import customs 
duties and taxes shall be paid on the day when the fact non-delivery of goods to the place of 
introduction is detected; 
2) In case of the loss of goods at the place of introduction except for their destruction 
(irrecoverable loss) by an accident, force majeure or natural decrease under the normal 
transportation and storage conditions, - on the day when these goods crossed the customs 
border; if such a day is not established, then the import customs duties and taxes shall be 
paid on the day when the fact of the goods' loss is detected; 
3) In case of the exportation of goods from the place of introduction to the other part of the 
customs territory of the Customs Union without their placement under the temporary 
storage or under another customs procedure in the place of introduction - on the day when 
these goods crossed the customs border; if such a day is not established, then the import G/VAL/N/1/RUS/2/Add.1 
 
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  customs duties and taxes shall be paid on the da y when the fact of the goods' exportation is 
detected; 
4.  The import customs duties and taxes are to be  paid in the amount corresponding to the sums 
of the import customs duties and taxes which would have been paid if the goods were placed 
under a procedure of release for home use.  Thes e sums are calculated on the basis of customs 
duties and taxes rates, the customs value of goods, their natural physical characteristics (quantity, weight, volume etc.) and the currency exchange rate determined by the legislation of the Member 
States of the Customs Union to which these duties  and taxes should be paid and valid on the day 
when goods crossed the customs border; if such a day is not established, then on the day when 
the fact of non-delivery of the goods to the place of introduction, their loss at the place of introduction or their exportation from the place of introduction to the customs territory of the 
Customs Union without their placement under temporary storage or under another customs 
procedure at the place of introduction was discovered. 
Chapter 24 Departure of goods from the customs territory of the Customs Union 
Article 162. Place and time of departure of  goods from the customs territory of the 
Customs Union 
1.  Goods depart from customs territory of the Customs Union in places of goods transportation 
through customs border (hereunder – places of departure) and in working hours of customs 
authorities in these places. 
Certain categories of goods can leave the customs territory of the Customs Union only at the 
places of departure, determined by the legislation of member - states of Customs Union. 
The goods can leave the customs territory of the Customs Union in places other than places of 
departure in cases and under the procedure specified by the legislation of the member - states of the Customs Union. 
The list of the places of departure is forwarded by the customs authorities to the Commission of 
the Customs Union for the publication including publication with the use of informational technologies. 
2.  Customs authorities are obliged to present information concerning the places of departure, the 
established restrictions and working hours of customs authorities using also information technologies. 
3.  The provisions of this chapter shall not apply to the goods transported by vessels or aircrafts, 
crossing the customs territory of the Customs Union without calling at a port or an airport, located 
in the customs territory of the Customs Union, as well as to the goods transported by the pipeline 
and power lines/electricity transmission lines. 
Article 163. Customs operations perf ormed in the places of departure 
1.  In order to transport the goods from the cust oms territory of the Customs Union the carrier is 
obliged to present to the customs authorities the customs declaration or another document 
allowing the export of goods from the customs territory of the Customs Union, and also the 
documents provided for by Article 159 of the presen t Code depending on the type of transport unit 
used for the transportation of goods unless the present Code otherwise require. 
Regardless of the type of transport unit used for the transportation of goods, the documents 
confirming the observance of the prohibitions and restrictions are presented to the customs 
authorities, according to paragraph 1 of Article 152, in order to provide the departure of goods 
from the customs territory of the Customs Union. 
Customs declaration or any other document allowing exportation of the goods from the customs 
territory of the Customs Union is not presente d for the departure of goods from the customs 
territory of the Customs Union if after arrival in  the customs territory of the Customs Union these 
goods didn't leave the place of their transfer through the customs border. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  The carrier has the right to present the documents electronically. 
3.  On behalf of the carrier the documents can be  presented by the authorized representative or 
other persons acting under the instructions of the carrier if it is provided for by the legislation of the Member States of the Customs Union. 
4.  Departure of goods from the customs territo ry of the Customs Union is permitted by the 
customs authorities. 
The permission of the customs authorities to impo rt the goods from the customs territory of the 
Customs Union shall be provided by placing the re spective marks of the customs authorities on the 
customs declaration or any other document allowing the departure of goods from the customs territory of the Customs Union 
Article 164. Requirements for goods to de part from the customs territory of the 
Customs Union 
1.  Goods should be exported from the custom s territory of the Customs Union in the same 
quantity and state as at the moment of being placed under a specific customs procedure or 
brought into the territory of the Customs Union if these goods didn't leave the place of their 
transfer through the customs border except for th e cases provided for by the second part of the 
present paragraph.  
The changes in quantity and/or state of goods mentioned in the first part of this paragraph are 
permitted if resulting from natural depreciation or shortages or change in natural characteristics of goods under the conditions of shipment, transportation and storage, as well as from the change in quantity of goods due to the presence of undrainable residues in a vehicle. 
2.  Persons are not responsible for inobservance of  the provisions of the present article in cases 
when the loss or change in state of the goods oc curred due to an accident or force majeure, or 
resulting from the modification of particulars concerning the goods due to inaccuracy in 
measurements methods in cases provided for by the technical regulations and standards applicable 
in the Member States of the Customs Union. 
3.  The goods of the Customs Union can be tran sported from customs territory of the Customs 
Union in smaller quantity than declared at the ti me of placement of goods under a certain customs 
procedure not withstand the reasons of such a reduction of quantity. 
Article 165. Measures taken in case of an ac cident, force majeure or other circumstances 
1.  If delivery of the goods from a place of depa rture to a place of actual crossing the customs 
border is interrupted by an accident, force maje ure or other circumstances preventing the goods 
from being delivered the carrier is obliged to take all necessary action to ensure the safety of the 
goods and to inform immediately the nearest customs office of the mentioned circumstances and 
location of the goods, and to transport goods or provide their transportation (carrier's international 
transport vehicle is damaged) to the nearest Customs office or other place specified by customs authority. 
2.  Expenses incurred by the carrier as a result of compliance with the provisions of the present 
Article shall not be compensated by the customs authorities. 
Article 166. Beginning and termination of the obligation to pay import taxes, duties and 
terms of their payment upon the departure of  foreign goods from the customs territory 
of the Customs Union 
1.  On departure of foreign goods from the cust oms territory of the Customs Union the carrier is 
obliged to pay import duties and taxes at the moment when customs authorities issue the 
permission for the goods to leave the customs territory of the Customs Union 
2.  The carrier's obligation to pay import customs duties and taxes on departure of foreign goods 
from the customs territory of the Customs Union is terminated: G/VAL/N/1/RUS/2/Add.1 
 
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  1) When the goods have actually crossed the customs border; 
2) In cases stipulated by Article 80, paragraph 2 of the present Code. 
3.  On departure of the foreign goods from the customs territory of the Customs Union in cases 
when before crossing the customs border these goods are lost except for their destruction 
(irrecoverable loss) by accident or force majeure, or as a result of a shortages due to the nature of 
goods under the normal conditions of transportati on and storage, the term of payment of import 
customs duties and taxes is the day of loss of the goods and if such a day is not established - the 
day when the permission for departure of the go ods from the customs territory of the Customs 
Union is issued by the customs authorities. 
4.  Import customs duties and taxes are to be pa id in the amount corresponding to the sums of 
import customs duties and taxes that would have been paid if the goods were placed under the 
customs procedure of release for home use, calculat ed on the basis of the rates of customs duties, 
taxes, customs value of goods, their natural phys ical characteristics (quantity, weight, volume 
etc.) and the currency exchange rate determined by  the legislation of the Member States of the 
Customs Union to which these duties and taxes should be paid and valid on the day when such 
goods were lost, and if such a day is not established - on the day when the permission for the departure of goods from the customs territory was issued by the customs authority. 
Chapter 25: "Temporary storage of goods" 
Article 167. General provisions on the temporary storage of goods  
1.  Temporary storage of goods - storage of fo reign goods under customs control in temporary 
warehouses before they are released by custom s authorities in accordance with the declared 
customs procedure or before taking other actions stipulated by the customs legislation of the 
Customs Union, without payment of customs duties and taxes.  
2.  Temporary storage of goods is not applied to  goods transported by pipeline and power line, as 
well as in other cases stipulated by the customs legislation of the Customs Union.  
3.  Persons authorized in respect of goods or their representatives do not have a right to use 
goods in temporary storage, including their export from the territory of the temporary warehouse 
before they are released in accordance with the declared customs procedure or taking other 
actions provided for in this Code.  
Article 168. Temporary storage of goods  1.  The temporary storage of goods are temporar y warehouses and other places in accordance 
with the laws of the Member States of the Customs Union (hereinafter - temporary warehouses).  
Temporary warehouses shall meet the requirements by location, amenities and equipment 
established by the legislation of the Member States of the Customs Union.  
2.  Temporary warehouses are a zone of customs control.  
3.  Goods which may cause damage to other goods or require special storage conditions, should be 
kept in temporary warehouses, specially ad apted for the storage of such goods.  
4.  Placing of goods in temporary warehouses is confirmed in the odder determined by the 
legislation of the Member States of the Customs Union.  
Article 169. Customs operations dealing wi th a placement of goods in temporary 
warehouses 
1.  For placing goods in temporary warehouses carrier, other persons having authority in respect of goods or their representatives submit to the customs authority transport (shipment), commercial and/or customs documents containing information on goods, sender (receiver) of 
goods, country of their dispatch (destination).  G/VAL/N/1/RUS/2/Add.1 
 
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  Such documents may be submitted to the customs authority in a form of electronic documents.  
2.  Customs authority registers documents subm itted for the placement of goods in temporary 
warehouses, within a period not exceeding one hour after submitting such documents to customs 
authorities and gives to the person specified in paragraph 1 of this article, confirmation of 
documents registration.  (As amended by the Protocol of 16.04.2010) 
3 .   F r o m  t h e  d a t e  o f  r e g i s t r a tion of the documents submitted for the placement of goods in 
temporary warehouses by customs authorities, good s are considered to be in temporary storage.  
Article 170. Term of temporary storage of goods  
1.  Term of temporary storage of goods is two months.  
2.  On written request of a person with the author ity in respect of goods or his representative, the 
customs authority extends the specified time.  
The deadline for temporary storage of goods cannot exceed four months, and in respect of 
international postal items, stored in the field (institutions) of international postal exchange, and luggage not obtained or not demanded by the passenger being moved by air – six months.  
(As amended by the Protocol of 16.04.2010) 
For certain categories of goods the Customs Union commission's decision may establish a term for 
temporary storage less than a period specified in pa ragraph 1 of this article.  (As amended by the 
Protocol of 16.04.2010) 
3.  Term of temporary storage of goods shall be calculated from the date following the date of 
registration by the customs authorities of the do cuments submitted for the placement of goods in 
temporary storage.  
4.  Upon expiration of the term of temporar y storage of goods, those not placed under the 
customs procedure, are detained by customs auth orities in accordance with Chapter 21 of this 
Code.  
Article 171. Operations with goods in temporary storage 
1.  Persons who have authority in respect of goods or their representatives can effect normal 
operations with the goods in temporary storage, necessary to ensure their preservation in an 
unaltered state, including inspection and measurement of goods, moving them within the 
temporary warehouse.  
2.  Operations not specified in paragraph 1 of this article, including goods sampling, correction of 
damaged packaging, as well as operations necessary for preparing the goods for subsequent 
transportation can be conducted by consent of the customs authority.  
The customs authority shall refuse to issue a perm it for such operations, if their implementation 
would result in losing the goods or changing their state.  
Article 172. Origin and termination of the obligation to pay imports customs duties, 
taxes, and term of their payment in temporary storage of goods  
1.  Obligation to pay import duties and taxes on foreign goods placed in temporary storage 
originates:  
1)  For carrier or other person having authority over the goods at the time of registration of 
documents submitted for placing the goods in temporary storage – following the registration 
by the customs authority of the documents su bmitted for placing the goods for temporary 
storage;  
2)  For owner of temporary warehouse – from the time of placing the goods to temporary 
warehouse;  G/VAL/N/1/RUS/2/Add.1 
 
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  3)  For person exercising temporary storage of goods in places other than temporary 
warehouses – from the time of registration by a customs authority of the documents 
submitted for placing the goods for temporary storage.  
2.  Obligation to pay import duties and taxes on  foreign goods being placed (placed) for temporary 
storage, shall be terminated:  
1)  For carrier or other person having authority over the goods at the time of registration of 
documents submitted for placing the goods in temporary storage – when placing goods in a 
temporary warehouse or their acceptance by other person for temporary storage in a place 
other than the temporary warehouse;  
2)  For owner of temporary warehouse – when releasing goods from a temporary warehouse in 
connection with their placement under the customs procedure;  
3)  For person exercising temporary storage of goods in places other than temporary 
warehouses - when placing goods under customs procedure;  
4)  For persons referred to in subparagraphs 1) - 3) of this paragraph - when the goods are 
detained in accordance with Chapter 21 of this Code, as well as in the cases stipulated by 
paragraph 2 of Article 80 of this Code.  
3.  In temporary storage of goods the payment term for imports customs duties and taxes shall be 
considered:  
1)  For carrier or other person having authority over the goods at the time of registration 
documents submitted for the placement of goods in temporary storage:  
In case of losing goods placed for temporary storage, prior to their placing in a temporary 
warehouse or accepting them by other person for temporary storage in a place other than a 
temporary warehouse, except destruction (irretrievable loss) due to an accident or force 
majeure or as a result of a natural loss under normal conditions of carriage (transportation) 
and storage - the date of such loss, and if that date is not fixed - the date of registration by 
customs authorities of the documents submitted for placing goods for temporary storage;  
In the case of transfer of goods placed for temporary storage, for the recipient or other 
person without the permission of customs authorities before placing them in temporary 
warehouse or their acceptance by other person for temporary storage in a place other than a 
temporary warehouse, - the date of such transfer , and if this date is not fixed - the date of 
registration by customs authorities of the documents submitted for placing goods for 
temporary storage  
2)   For person exercising temporary storage of goods in places other than temporary 
warehouses: 
In case of losing goods placed for temporary storage, prior to their placing in a temporary 
warehouse or accepting them by other person for temporary storage in a place other than a 
temporary warehouse, except destruction (irretrievable loss) due to an accident or force 
majeure or as a result of a natural loss under normal conditions of carriage (transportation) 
and storage - the date of such loss, and if that date is not fixed - the date of registration by 
customs authorities of the documents submitted for placing goods for temporary storage;  
In the case of transfer of goods placed for temporary storage, for the recipient or other 
person without the permission of customs auth orities before placing them in a place other 
than a temporary warehouse - the date of such transfer, and if this date is not fixed - the 
date of registration by customs authorities of  the documents submitted for placing goods for 
temporary storage  
3.  For owner of temporary warehouse or for pe rson exercising temporary storage of goods in 
places other than temporary warehouses:  
In case of losing goods placed for temporary storage, prior to their placing in a temporary 
warehouse or accepting them by other person for temporary storage in a place other than a 
temporary warehouse, except destruction (irretrievable loss) due to an accident or force G/VAL/N/1/RUS/2/Add.1 
 
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  major or as a result of a natural loss under normal conditions of carriage (transportation) 
and storage - the date of such loss, and if that  date is not fixed - the date of placing the 
goods in a temporary warehouse or in the place other than a temporary warehouse;  
In case of transfer of goods stored in a temporary warehouse or in a place other than a 
temporary warehouse for recipient or other person without the permission of customs 
authorities - the date of such transfer, and if th is date is not fixed - the date of placing the 
goods in a temporary warehouse or in a place other than a temporary warehouse 
In case of the use of goods stored in warehous e of the goods' recipient not in the purpose of 
the goods temporary storage - the date of such the use, and if is not fixed - the date of 
registration by customs authorities of the documents submitted for placing goods for temporary storage 
4.  Imports customs duties, taxes in the cases stipulated by paragraph 3 of this article shall be 
paid in the sums corresponding to those of impo rts customs duties and taxes which would be paid 
when placing the goods under customs procedure of release for domestic consumption, without 
taking into account tariff preferences and privileges on payment customs duties, taxes, calculated 
on the basis of rates of customs duties, taxes, customs value, their physical characteristics in 
physical terms (quantity, mass, volume or other characteristics) and the exchange rate to be fixed 
in accordance with the legislation of the Member state of the Customs Union, which shall be a 
recipient of customs duties, taxes and import customs duties and taxes valid on the date of 
payment, stipulated by paragraph 3 of this article, respectively. 
SECTION 5. CUSTOMS OPERATIONS, CONNECTED WITH PLACEMENT OF GOODS UNDER 
CUSTOMS PROCEDURE 
Chapter 26 "General provisions on customs operations, connected with placement of 
goods under customs procedure" 
Article 173. The procedure for execution of customs operations associated with 
placement of goods under the customs procedure  
1.  Customs operations associated with placement of goods under the customs procedure shall be 
exercised in accordance with such procedure and on  the basis of such conditions as determined by 
customs laws of the Customs Union and in cases established by this Code or other international treaties of Member States of the Customs Union – laws of Member States of the Customs Union.  
(As amended by the Protocol of 16.04.2010) 
2.  The procedure for and technology of execution of customs operations associated with 
placement of goods under the customs procedure,  depending on the type of the goods to be 
transferred through the customs border, type of transport used for such transfer (motor, air, 
railway, sea, river and other) as well as catego ries of persons transferring the goods shall be 
established by customs laws of the Customs Union and/or laws of Member States of the Customs Union. 
The procedure for and technology of execution of  customs operations determined by laws of 
Member States of the Customs Union shall not result in release fully or partially from payment of import customs duties and application of meas ures of non-tariff regulation, anti-dumping, 
compensatory and special protective measures.  (As amended by the Protocol of 16.04.2010) 
3.  Customs operations associated with placement of goods under the customs procedure shall be 
executed on behalf of customs authorities by offi cials of customs authorities authorized to carry 
out such customs operations according to their official (functional) duties. 
4.  Requirements of customs authorities within the framework of execution of customs operations 
associated with placement of goods under the cust oms procedure shall be justified and limited by 
requirements required to ensure observance of customs laws of the Customs Union. 
5.  Customs operations associated with placem ent of goods under the customs procedure shall 
apply notwithstanding the country of origin, departure and destination of the goods. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 174. Placement of goods under the customs procedure 
1.  Placement of goods under the customs procedur e shall commence from the time of submission 
of a customs declaration and/or documents required to place the goods under the customs procedure in cases prescribed by this Code to the customs authority. 
2.  Goods which are subject to veterinary, phytosanitary and other types of state control may be 
placed under the customs procedure only after appropriate control. 
3.  Placement of goods under the customs procedure shall be finalized by release of goods 
according to the declared customs procedure. 
Article 175. Place and time of execution of customs operations associated with 
placement of goods under the customs procedure 
1.  Customs operations associated with placement of goods under the customs procedure shall be 
taken at the places of location of customs authorities and during their work. 
2. Upon the reasoned request of the declarant or a customs representative certain customs 
operations associated with placement of goods under the customs procedure may be taken outside 
the place of location and outside the working time of customs authorities. 
Article 176. Documents and data required for placement of goods under the customs 
procedure  
1.  At placement of the goods under the customs procedure, persons determined by this Code are 
obliged to submit to customs authorities documents and data required for release of the goods. 
At execution of customs operations associated with placement of goods under the customs 
procedure customs authorities are entitled to requ ire submission of only those documents and data 
which are necessary to ensure observance of customs laws of the Customs Union and those 
submission whereof is prescribed by customs laws of the Customs Union. 
2.  The list of documents and data required fo r release of the goods and terms of submission 
thereof are determined by this Code. 
3.  Customs authorities may not refuse to accept any documents due to any misprints, technical or 
grammar mistakes not changing data contained in the documents influencing adoption of the 
decision to be taken by the customs authority on release of the goods. 
4.  Documents which are necessary for release of the goods may be submitted in form of 
electronic documents pursuant to this Code. 
5.  Forms of customs documents are to be dete rmined by the resolution of the Customs Union 
Commission. 
Customs documents shall be filled in the Russian language unless otherwise is stipulated by this 
Code. 
6.  In accordance with international treaties  o f  M e m b e r  S t a t e s  o f  t h e  C u s t o m s  U n i o n  a n d  
international treaties of Member States of the Customs Union with foreign states for the purpose to facilitate and accelerate release of goods, customs documents of other states used for customs 
purposes may be used. 
Article 177. Presence of interested persons or their representatives within the 
framework of execution of customs operat ions associated with placement of goods 
under the customs procedure 
1.  Interested persons or their representatives may be present within the framework of execution 
of customs operations associated with placement of goods under the customs procedure. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  At the request of the customs authority intere sted persons or their representatives are obliged 
to be present within the framework of execution of customs operations associated with placement 
of goods under the customs procedure, for th e purpose to provide assistance to customs 
authorities for execution thereof. 
Article 178. Primary procedure for placement of certain categories of goods under the 
customs procedure  
Goods required for liquidation of consequences of natural disasters, emergencies of the natural or 
technogenic nature, military products required for implementation of campaigns to support peace 
or execution of trainings as well as perishable goods, live animals, radioactive materials, explosive substances, international post shipments, express cargoes, humanitarian and technical assistance, notices and materials for mass media, spare pa rts, engines, consumables, equipment and 
instruments required for repair of transport vehicles for international transportations and other 
similar goods shall be placed under the customs pr ocedure as the matter of priority.  (As amended 
by the Protocol of 16.04.2010) 
Chapter 27. Declaring goods to Customs 
Article 179. General provisions on customs declaring goods to Customs 1.  The goods are to be declared when placed under a customs procedure or in other cases 
specified by the present Code. 
2.  Customs declaring of the goods is performed by the declarant or by a customs representative 
acting on behalf and under the instructions of the declarant. 
3.  Customs declaring is made in written and/or electronic forms with the use of the customs 
declaration. 
Article 180. Customs declaration 1.  When declaring goods to the Customs depend ing on the customs procedures declared and the 
persons performing the transportation of the good s, following kinds of customs declarations are 
applied: 
- Goods declaration;  
- Transit declaration; 
- Customs passenger declaration; 
- Vehicle declaration. 
Forms and procedure for completing a customs declaration, are established by the decision of the 
Commission of the Customs Union. 
2.  The list of peculiarities to be specified in  the customs declaration shall be limited to that 
necessary to calculate and collect customs duties, to compile the customs statistics data and to 
apply the customs legislation of the Customs Union and other legislation of the Member States of 
the Customs Union. 
3.  The peculiarities to be specified in the customs goods declaration and transit declaration 
depending on the customs procedure chosen, the type of goods, the persons transporting the 
goods, the transportation vehicle, could be limited  either by the decision of the Commission of the 
Customs Union or by the legislation of the Member States of the Customs Union if the decision of 
the Commission of the Customs Union provides for such an opportunity. 
The peculiarities to be specified in the customs passengers' declaration and vehicle declaration are 
established by the decision of the Commission of the Customs Union. 
4.  In cases and according to the procedure specifie d by the present Code or by the decision of the 
Commission of the Customs Union transport (shipping), commercial and/or other documents G/VAL/N/1/RUS/2/Add.1 
 
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  containing data necessary to release the goods according to a customs procedure, could be used 
as a customs declaration.  
5.  The customs declaration can be submitted in th e form of electronic document according to the 
present Code. 
The procedure of presentation and use of the elec tronic customs declaration is specified by the 
decision of the Commission of the Customs Union. 
6.  The presentation of the customs declaration to the customs authorities should be accompanied 
by the presentation of its electronic copy unless the present Code, the decision of the Commission 
of the Customs Union or laws of the Member State otherwise require. 
The structure and format of electronic copies of the customs declaration, as well as the procedure 
of its presentation and use, are determined by  the decision of the Commission of the Customs 
Union. 
Article 181. Declaration of the goods 1.  At placement under customs procedures, other than the customs procedure of customs transit, 
a declaration for the goods shall be presented to the customs authority. 
2.  The following main data are to be specified in the declaration for the goods including data in 
the encoded form: 
1)  The declared customs procedure; 
2)  Data about the declarant, customs representative, sender and recipient of the goods; 3)  Data about transport vehicles used for international transportation of goods and/or 
transportation thereof through the customs territory of the Customs Union under customs 
control; 
4)  Data about transport vehicles for international transportations and/or transport vehicles by 
which the goods were transported (will be tran sported) through the customs territory of the 
Customs Union under customs control; 
5)  Data about the goods: 
- Name; 
- Description; 
- Classification code of the goods under the Commodity Nomenclature of Foreign 
Economic Activity; 
- Name of the country of origin; 
- Name of the country of departure (destination); 
- Description of packages (quantity, type, marking and order numbers); - Quantity in kilograms (gross and net weight) and in other units of measurement; 
- Customs value; 
- Statistical value; 
6)  Data on calculation of customs payments: 
- Rates of customs duties, taxes, customs fees; 
- Application of benefits to customs payments; - Amounts of calculated customs duties, taxes, customs fees; - Currency exchange rates set in accordance with laws of the Member State of the 
Customs Union and applicable for calculation of customs payments according to this 
Code; 
7)  Data about the foreign economic transaction and its primary conditions; 
8)  Data about observance of restrictions; 
9)  Data about the manufacturer of the goods; 10)  Data confirming observance of the condit ions for placement of goods under the customs 
procedure; 
11)  Data about the documents to be presented in accordance with Article 183 of this Code; G/VAL/N/1/RUS/2/Add.1 
 
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  12)  Data about the person who prepared the declaration for the goods; 
13)  Place and date of execution of the declaration for the goods. 
Article 182. Transit declaration 1.  When the goods are placed under customs transit procedure, the transit declaration is 
presented to the customs office of departure. (…) 
2.  Transport (shipment), commercial, and/or other instruments, including those prescribed in 
certain international treaties, that contain the information specified in Paragraph 3 of this article, 
may be presented as the transit declaration. 
3.  The transit declaration shall contain the following information on (about):  
1)  The sender, the recipient of goods in accordance with the transport (conveyances) 
documents;  
2)  The country of departure, the country of destination;  
3)  The declarant;  
4)  The carrier;  
5)  A vehicle of international carriage, which transports the goods; 
6)  The name, quantity, value of goods in accordance with commercial, transport (conveyances) 
documents;  
7)  The code of goods in accordance with Harmonized System Commodity Description and 
Coding or the Commodity nomenclature of foreign economic activity of at least the first six 
characters;  
8)  Products gross weight or volume, as well as the quantity of goods in additional units (if such 
data is available) for each code of the Nomenclature of foreign economic activity or 
Harmonized Description and Coding System of the goods;  
9)  Quantity of packages;  
10)  The destination of the goods in accordance with the transport (conveyances) documents;  
11)  Documents confirming compliance with the restrictions, connected with transfer of goods 
through the customs border, if such transfer is allowed provided these documents are 
present; 
12)  The proposed transshipment of goods or freight operations on the road.  
If documents taken as a transit declaration documents, referred to in paragraph 2 of this Article, 
do not contain all the information specified in this paragraph, the missing information must be 
contained in the documents, attached to such a transit declaration or following along with it, 
submitted to customs authorities.  (As amended by the Protocol of 16.04.2010)  
4.  The customs authority is not entitled to re quire the submission by the declarant of other 
information, except information specified in paragraph 3 of this Article.  
5.  Excluded. – (As amended by the Protocol of 16.04.2010) 
6.  The transit declaration is registered by customs authorities, including the use of information 
systems and information technology, applied by the Customs authorities.  
The order of the filing and registration of the tran sit declaration is determined by the decision of 
the Commission of the Customs Union. 
Article 183. Presentation of document s during customs declaring of goods 
1.  The presentation of the customs declaration to the customs authorities should be accompanied 
by presentation of documents based on which th e customs declaration was filled if the present 
Code does not stipulate otherwise. 
Such documents include: 
1)  Documents confirming the authorities of person submitting the customs declaration; G/VAL/N/1/RUS/2/Add.1 
 
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  2)  Documents confirming the accomplishment of a foreign trade transaction and in the absence 
of the foreign trade transaction other documents confirming the right of possession, use and/or disposal of the goods, and other commercial documents  available to the declarant; 
3)  transport (shipping) documents; 
4)  – excluded. 
5)  Documents confirming the observance of the prohibitions and restrictions; 6)  Documents confirming the observance of the restrictions connected with the application of  
specific security, antidumping and countervailing measures; 
7)  Documents proving the country of origin of goods in cases provided for by the present Code; 8)   Documents confirming the declared classi fication code of the goods under the Commodity 
nomenclature for the foreign trade activities; 
9)  Documents confirming the payment and/or th e guarantee of payment of customs duties and 
charges; 
10)  Documents confirming the right to apply the customs preferences concerning duties and 
taxes payment, the full or partial exemption from customs duties and taxes in accordance 
with the customs procedures established by the present Code, or to the limitation of base (tax base) for the calculation of customs duties and taxes; 
11)  Documents confirming the change of the period for payment of customs duties and taxes; 
12)  Documents confirming the declared custom s value of goods and the chosen method of 
determining the customs value of goods; 
13)  Document confirming the compliance with th e requirements of foreign exchange control in 
accordance with the currency legislation of Member States of the Customs Union; 
14)  Document concerning the registration and the nationality of the international transport 
vehicle in case of transportation of goods by road vehicles under the customs procedure of 
customs transit. 
While submitting the goods declaration for the pl acement of goods under the customs procedure of 
export of goods not subjected to import custom s duties payment the other documents except for 
those mentioned in items 1), 2), 5), 8), 9) and 13) and also in item 3) of the present paragraph 
should not be required if the mentioned documents are presented. 
If the documents specified in the present paragr aph do not contain information submitted in the 
customs declaration, other documents on basis of which the customs declaration was filled in shall 
be presented. 
2.  The list of the documents presented under the customs declaring of goods can be limited 
depending on the form of customs declaring (writte n, electronic), type of customs declaration and 
the customs procedure, categories of the good s and persons in accordance with the customs 
legislation of the Customs Union or the legislatio n of the Member States of the Customs Union. 
3.  In case when certain documents, on the basi s of which the customs declaration was completed, 
cannot be presented while submitting the customs declaration the customs authorities should allow 
to present such documents before the release of goods on the basis of well-grounded application of the declarant and in cases provided for by th e legislation of the Member States – after the 
release of goods. 
4.  Under the customs declaring of goods original s of documents or their copies are presented. 
If the copies of documents are presented the customs authorities have the right to check the conformity of copies of documents with their originals in cases established by the national 
legislation of the Member States of the Customs Union. 
If documents used under the customs declarin g of goods were presented to the customs 
authorities earlier, it is enough to present the copies of such documents or the information on 
having presented such documents to the customs authorities earlier. 
5.  According to the present Code, documents can be presented in the electronic form under the 
customs declaring of goods. 
The procedure of presentation and application of electronic documents is established by the 
customs legislation of the Customs Union. G/VAL/N/1/RUS/2/Add.1 
 
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  6.  The submission of the electronic form of th e customs declaration to the customs authority may 
not be accompanied by the documents, on th e basis of which the customs declaration was 
completed, including those provided for by Articles 240, 253, 265, 294, 299 and 308 of the present Code if such documents have been earlie r presented to the customs authorities or they 
can be presented later according to the legislation of the member state of the Customs Union. 
7.  Under the customs declaring of goods th e customs authorities can accept and use the 
documents and information made out both in st ate languages of the Member States of the 
Customs Union and in foreign languages. 
The customs authority has the right to require a translation of the information contained in 
documents made out in the language that is not the state language of the member state of the Customs Union, to the customs authorities of which those documents were presented.  
Article 184. Additional documents to be presented under the customs declaring in 
accordance with the requirements of the customs procedures 
Under the customs declaring of goods in accordance  with the conditions of the declared customs 
procedures the additionally to the documents in Article 183 of the present Code, documents 
established by Articles 240, 253, 265, 294, 299, 308 of the present Codes are presented. 
And in cases customs procedures are set in conformity with: 
Paragraph 2 of Article 202 of the present Code – in ternational agreements of Member States of the 
Customs Union; 
Paragraph 3 of Article 202 of the present Code – legislation of Member States of the 
Customs Union. 
Article 185. The time limit for su bmitting a customs declaration 
1.  Customs declaration for goods imported into  the customs territory of the Customs Union is 
submitted before the expiration of the time limit set for the temporary storage of goods unless the 
present Code otherwise requires. 
2.  Customs declaration for goods exported from  the customs territory of the Customs Union is 
submitted before their departure from the customs territory of the Customs Union unless the 
present Code otherwise requires. 
3.  The goods being instruments/tools of execution or the objects of the administrative offences or 
crimes, in respect of which the decision of their return was taken and which are subjected to customs declaring procedure in accordance with the present Code, are to be declared within 
30 days from the date of entry into legal force of: 
- The Court decision on relieving a person of criminal (administrative) liability; 
- The decisions of customs authority (official of the customs office) on relieving a person of 
administrative liability; 
- The decision of the Court or the customs authority (official of the customs office) on the 
termination of proceedings in criminal (administrative) case; 
- The decision of the Court or the customs authority (official of the customs office) on bringing 
a person to criminal or administrative liability. 
4.  Goods, mentioned in paragraph 3 of the present article, in which respect the customs 
declaration was not submitted in time, are detained by customs authorities according to 
Chapter 21 of the present code. 
Article 186. Declarant Declarant could be: 
1)  The person of a member state of the Customs Union: G/VAL/N/1/RUS/2/Add.1 
 
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  - Accomplishing a foreign trade transaction on behalf of (under the instructions of) 
which the transaction is accomplished; 
- Having the right of possession, use and/or disposal of goods - in absence of foreign 
trade transactions; 
2)  Foreign persons: 
1)  The physical person transporting goods for the private use; 
2)  The person using the customs privileges in accordance with Chapter 45 of the present 
Code; 
3)  Organization having a representative office established in the territory of the member 
state of the Customs Union in accordance with the legal terms, while declaring the customs procedures of temporary importation, re-export, as well as the customs 
procedure of release for home use for the goods imported for personal needs of such a 
representative office only; 
4)  A person entitled to dispose of goods not in the context of a transaction, in which one 
of the parties is represented by the person from the member state of the 
Customs Union; 
3)  Persons stated in items 1) and 2) above in case of declaring the customs procedure of 
customs transit including: 
-  Carriers including customs carrier;  
-  Forwarding/shipping agent, if he is a person of a member state of the 
Customs Union 
Article 187. Rights of the declarant 
Under the customs declaring of the goods and accomplishing other customs formalities necessary 
for the placing the goods under a customs procedure the declarant shall have the right to: 
1) Inspect, measure and carry out cargo operations with the goods under customs control; 
2) Take samples and tests of goods under customs control, with the permission of the customs 
authorities under the conditions specified in paragraph 2 of this article; 
3) Be present at the examination and inspection of goods by the customs officials and during 
the samples and tests taking; 
4) Get acquainted with the results of studies of samples and tests of the goods available to the 
customs; 
5) Present documents and information electronically according to the present Code; 
6) Appeal against the decisions of the customs au thorities, actions (omissions) of the customs 
authorities or their officials; 
7) Invite experts for the purpose of clarifying the peculiarities concerning the goods declared; 
8) Use other powers and rights stipulated by the present Code. 
Article 188. Obligations of the declarant 
While declaring goods to the customs and accomplishing other customs operations necessary for 
the goods to be placed under the customs procedure the declarant is obliged: 
1) To accomplish customs declaring of goods; 
2) To present to the customs authorities documents on the basis of which the customs 
declaration was made out if the customs legislation of the Customs Union does not otherwise 
require; 
3) To present declared goods on the request of the customs authorities; 
4) To pay customs fees or charges or to guarantee their payment in accordance with the 
present Code; 
5) To observe the requirements and conditions of use of the goods under a corresponding 
customs procedure; 
6) To fulfil other requirements established by the present Code. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 189. Responsibility of the declarant 
Declarant shall be responsible, in accordance with the legislation of the Member States of the 
Customs Union, for non-fulfilment of the obligations  established by Article 188 of the present Code 
as well as for declaring false information in a customs declaration including the cases when the 
customs authorities take the decision on the release of goods with the application of the risk 
management system. 
Article 190. Presentation and regist ration of the customs declaration 
1.  The customs declaration is submitted by  the customs declarant or the authorized 
representative to the customs authority, competen t to register customs declarations according to 
the legislation of the Member States of the Customs Union. 
2.  Date and time of submission of the custom s declaration, its electronic copy and necessary 
documents are fixed by customs also by means of information technologies. 
3.  The customs authority registers or refuses to register the customs declaration in period not 
exceeding two hours from the moment of the submission of the customs declaration according to 
the procedure established by the decision of the Commission of the Customs Union. 
4.  The customs authority refuses to register the customs declaration when:   1) The customs declaration is submitted to the cu stoms authority not competent in registration 
of the customs declarations; 
2) The customs declaration is submitted not by the authorized person; 
3) The information deemed necessary according to  Articles 180 – 182 of the present Code is 
not specified in the customs declaration; 
4) The customs declaration is not signed or certified properly or is not completed according to 
the established form; 
5) Actions, which according to the present Code should have been carried out before or 
simultaneously with the submission of the customs declaration, are accomplished with 
respect to the declared goods; 
5.  The refusal to register the customs declaration is made out by a customs official in writing 
indicating the reasons of such a refusal. 
In case of refusal to register the customs de claration, customs declaration and the submitted 
documents are given back to the declarant or to an authorized representative. 
6.  If the customs declaration is not registered  by the customs authority, such declaration is 
regarded as not submitted for the customs purposes. 
7.  From the moment of registration, the customs declaration becomes the document indicating 
the facts that have legal effect. 
8.  The provisions of paragraphs 2 and 3 of th e present Article shall not apply to the customs 
declaration of goods placed under customs procedure of customs transit. 
Article 191 Modification and completion of  the information stated in the customs 
declaration 
1.  If it is permitted by the customs authorit y and on the basis of the written request of the 
declarant the information presented in the cust oms declaration may be amended or completed 
before the release of goods under the following conditions: 
- If the changes made and the information added do  not affect the decision on the release of 
goods, the observance of prohibitions and restrictions and do not involve the necessity of changing the particulars affecting the determin ation of the amount of customs duties and 
charges except for the cases of the revision of the customs value of goods;  G/VAL/N/1/RUS/2/Add.1 
 
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  - I f  a t  t h e  m o m e n t  o f  r e c e i v i n g  t h e  d e c l a r ant's request the customs authority has not 
informed the declarant of time and place of customs inspection of goods and has not taken the decision to accomplish other forms of customs control with regards to the goods. 
Amendment and completion of the information stated  in the registered customs declaration should 
not lead to a declaration of information on goods other than those specified in the registered 
customs declaration 
2.  The cases and the procedure of making chan ges and completing the customs declaration after 
the release of goods are specified by the deci sion of the Commission of the Customs Union. 
3.  Customs authorities are not entitled on their own initiative, under the instructions or request of 
a person to fill in the customs declaration, to change or amend the information specified in the customs declaration, except for the information, the introduction of which is within the competence 
of the customs authorities, the amendment of cu stoms value of goods and/or making changes in 
other particulars affecting the calculation of the sums of customs payments and the observance of the prohibitions and restrictions. Such amendment and changes are made in accordance with the 
provisions of the customs legislation of the Customs Union. 
Article 192 Withdrawal of customs declaration 1.  On the written request of the declarant the re gistered customs declaration of the foreign goods 
can be withdrawn before the customs authority takes the decision to release the goods. 
At the withdrawal of a customs declaration, a new customs declaration must be completed within 
the period of temporary storage of goods. 
If the customs declaration was not presented within the period specified in part two of the present 
paragraph the goods would be arrested according to Chapter 21 of the present Code. 
2.  On the written request of the declarant the customs declaration of goods of the Customs Union 
may be withdrawn before the actual departure of goods from the customs territory of the Customs 
Union as well as after the decision to release the goods was taken. 
In order to withdraw the declaration of goods of the Customs Union the person should indicate the 
location of goods in the request for withdrawal.  
3.  The withdrawal of the customs declaration is permitted with the written permission of the 
customs authority if before the reception of the request of the declarant the customs authority has 
not informed the declarant of time and place of cu stoms inspection of goods stated in the customs 
declaration and/or has not discovered the offences of the customs legislation of the Customs Union 
entailing administrative or criminal liability. 
Customs declaration can be withdrawn after customs examination, if in frames of such 
examination no violations of customs legislation were detected, that result in administrative and 
criminal liability. 
Article 193. Preliminary customs declaration of goods 1.  The customs declaration can be submitted with regards to the foreign goods before their import 
in the customs territory of the Customs Union. 
2.  If the transport (shipping) or commercial documents accompanying the goods have to be used 
for the customs purposes at the preliminary cust oms declaration of goods the customs authority 
accepts the copies of these documents or the info rmation from these documents in the electronic 
form certified by the declarant and after the production of goods to the customs authority 
compares the information contained in copies of the mentioned documents with the information contained in the originals. G/VAL/N/1/RUS/2/Add.1 
 
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  3.  At the preliminary customs declaration the customs declaration may not include the 
information, which by its nature cannot be known by the declarant before the import of goods in the customs territory of the Customs Union and/or their production to the customs authority. 
Such information should be included in the customs declaration in accordance with the procedure 
specified by the decision of the Commission of th e Customs Union before the decision to release 
the goods is taken. 
4 .   I n  c a s e  o f  c h a n g i n g  t h e  v a l u e ,  q u a n t i t y  o r  w e i g h t  d i f f e r e n t  f r o m  t h o s e  p r e v i o u s l y  s t a t e d  i n  
copies of transport (shipping) or commercial documents the documents confirming changes in 
value, quantity or weight shall be presented. 
5.  If, after the importation of goods in the customs territory of the Customs Union declarant 
discovers discrepancy of the value, quantity or we ight with those previously stated, the declarant 
may withdraw the customs declaration in order specified by Article 192 of the present Code. 
6.  If the goods are not produced to the cust oms authority, which has registered the customs 
declaration, or to the other customs authority sp ecified by the customs legislation of the member 
state within thirty calendar days from the day following the day of its registration or if the 
prohibitions and restrictions were introduced since then the customs authority shall refuse to release such goods. 
Article 194. Particularities of the customs declaring of goods 
Depending on the categories of goods and person s transporting them, in accordance with the 
legislation of the Customs Union and/or the legislation of the Member States of the Customs Union, particular procedure of customs declaration of goods can be established including the 
following cases: 
1) If the declarant does not have the precis e information needed for the customs declaring 
procedure; 
2) In case of regular transportation of goods across the customs border by the same person 
during a certain period of time; 
3) While transporting goods by pipeline transport and by power lines; 
4) While transporting unassembled or disassembled goods including goods in incomplete or 
unfinished state during a determined period of time; 
Chapter 28 "Release of goods" 
Article 195. Grounds for release of the goods and procedure for release of the goods  
1.  Release of the goods shall be carried out by customs authorities subject to observance of the 
following conditions: 
1)  Licenses, certificates, permits and/or other documents required for release of the goods in 
accordance with this Code and/or other international treaties of Member States of the 
Customs Union, other than in cases when, in accordance with laws of Member States of the Customs Union, such documents may be presen ted after release of the goods, shall be 
submitted to the customs authority; (As amended by the Protocol of 16.04.2010) 
2)  The persons should observe necessary requirements and conditions for placement of goods 
under the selected customs procedure in accordance with this Code and in case of establishment of customs procedures in accordance with: 
- Clause 2 of article 202 of this Code – international contracts of Member States of the 
Customs Union; 
- Clause 3 of article 202 of this Code – laws  of Member States of the Customs Union; 
(As amended by the Protocol of 16.04.2010) 
3)  Customs duties, taxes should be paid in relation to the goods or a security of payment 
thereof should be provided in accordance with  this Code.  2.  Excluded – (As amended by 
the Protocol of 16.04.2010) G/VAL/N/1/RUS/2/Add.1 
 
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  3.  Release of the goods shall be carried out by customs authorities within the term not exceeding 
the terms specified in article 196 of this Code. 
4.  Release of the goods shall be carried out by an  official of the customs authority in accordance 
with the procedure determined by laws of Memb er States of the Customs Union, unless another 
procedure is established by the resolution of  the Customs Union Commission by means of 
introduction (setting) of relevant marks on the customs declaration and/or commercial, transport (shipment) documents as well as relevant data - into the information systems of the customs 
authority.  (As amended by the Protocol of 16.04.2010) 
Article 196. Terms of release of the goods - (As amended by the Protocol of 16.04.2010) 
1.  Release of the goods shall be completed by the customs authority not later than one business 
day following the date of registration of the customs declaration unless otherwise is specified in 
this Code. 
Release of the goods not subject to import custom s duties, to be placed under the export customs 
procedure, and goods to be placed under the customs procedure of temporary export the list 
whereof shall be determined by the Customs Unio n Commission, shall be finalized by the customs 
body not later than four hours from the time of registration of the declaration for the goods and in case when the declaration for the goods is registered less than four hours prior to termination of 
work of the customs authority - not later than four hours from the time of commencement of work 
of this customs authority. 
These terms include the time of customs control. 2.  In case of application of preliminary customs declaration of the goods pursuant to Article 193 of 
this Code, release of the goods should be comple ted by the customs authority not later than one 
business day following the day of presentation of  the goods to the customs authority registering 
the customs declaration. 
3.  Release of the goods may be suspended in accordance with Article 331 of this Code. 
4.  Terms of release of the goods may be exte nded by the time required for execution or 
completion of forms of customs control upon writte n permit of the head of the customs authority, 
deputy head of the customs authority empowered by him or persons substituting them and shall 
not exceed ten business days following the date of registration of the customs declaration unless otherwise is stipulated in this Code. 
5. The resolution of the Customs Union Commission and/or laws of Member States of the 
Customs Union may set shorter terms of release of th e goods than the terms set in clause 1 of this 
article. 
Article 197. Release of the goods before submission of the customs declaration  
1.  At placement under customs procedures, other than the customs procedure of customs transit, 
of certain categories of goods specified in Article 178 of this Code, imported to the customs territory of the Customs Union, as well as in case of application of special facilitations as regard to 
authorized economic operators pursuant to clause 2 of Article 41 of this Code, release of the goods 
may be carried out before submission of the customs declaration provided that the declarant have presented the following: 
1)  commercial or other documents containing data about the sender and recipient of the goods, 
country of departure and destination of the goods, name, description, classification code of 
the goods under the Commodity Nomenclature of Foreign Economic Activity at the level of not less than first four signs, quantity, gross weight and value of the goods;  (As amended 
by the Protocol of 16.04.2010) 
2)  the written obligation to submit a customs declaration and necessary documents and data 
not later than the tenth day of the month following the month of release of the goods 
containing data on the purposes of use of the goods and the customs procedure under which 
the goods are placed; G/VAL/N/1/RUS/2/Add.1 
 
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  3)  documents and data confirming observance of restrictions and prohibitions other than in 
cases when such documents and data may be subm itted as of the date of submission of the 
customs declaration.  (As amended by the Protocol of 16.04.2010) 
2.  At release of the goods before submission of the customs declaration the obligation to pay 
import customs duties, taxes as regard to such goods: 
1)  Arises to the declarant since the date of such release; (As amended by the Protocol of 
16.04.2010) 
2)  Terminates in cases mentioned in sub-clauses 1) - 7), 9) and 10) of clause 2 of article 80 of 
this Code, and upon introduction of marks on release of the goods on the customs declaration; 
3)  Is to be fulfilled: 
- Before expiration of the term mentioned in sub-clause 2) of clause 1 of this article. At 
that, for the purpose to calculate import customs duties, taxes, rates of customs duties, taxes and exchange rate set in acco rdance with laws of the Member State of 
the Customs Union applicable as of the date of registration of the customs declaration 
shall apply; 
- If during the term mentioned in sub-clause 2) of clause 1 of this article, in relation to 
the goods, released before submission of the customs declaration, the customs 
authority does not introduce any marks on release of the goods on the customs declaration – on the last day of the term spec ified in sub-clause 2) of clause 1 of this 
article.  At that, for the purpose to calculate import duties, taxes, rates of customs 
duties, taxes and exchange rate set in acco rdance with laws of the Member State of 
the Customs Union applicable as of the last day of the term specified in sub-clause 2) of clause 1 of this article shall apply. 
3.  In relation to the goods mentioned in article 178 of this Code, other than goods required for 
liquidation of consequences of natural disasters, emergencies of the natural or technogenic nature, 
military products required for implementation of campaigns to support peace or execution of 
trainings as well as humanitarian and technical assistance, at release thereof before submission of 
the customs declaration, a security of paymen t of customs duties, taxes shall be provided. 
4.  Release before submission of the customs de claration of goods declared by an authorized 
economic operator shall apply provided that the amount of import customs duties, taxes payable 
does not exceed the amount of the security of payment of customs duties, taxes provided by the 
authorized economic operator in accordance with Article 39 of this Code unless otherwise is prescribed by laws of Member States of the Customs Union. 
Article 198. Release of goods in case of necessity to study documents, samples and 
specimen of goods or obtainment of the expert opinion  
1.  If the customs authorities take the decision  on necessity to study samples or specimen of 
goods, detailed technical documentation or expertise in order to verify accuracy of data specified in 
the customs declaration or other documents submitted to customs authorities, the goods shall be released before obtainment of results of customs expertise provided that the declarant has provided security of payment of customs duties, taxes at the amount of customs duties, taxes 
which may additionally accrue following the results of such study or expertise. 
2.  The goods shall not only be released if customs authorities reveal any signs indicating that the 
goods may be subject to any prohibitions and rest rictions and the declarant has not provided any 
evidences of observance thereof. 
Article 199. Release of the goods in case of id entification of an admi nistrative offence or 
crime  
1 .  I n c as e  of id e ntif ic at i on of an ad min is trati ve violation or crime, the goods may be released 
before completion of proceedings or completion of the administrative proceedings unless such goods are withdrawn or arrested in accordance with  laws of Member States of the Customs Union. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  Laws of Member States of the Customs Union may prescribe the necessity to provide a security 
of payment of customs duties, taxes which may additionally accrue. 
Article 200. Conditionally released goods - (As amended by the Protocol of 16.04.2010) 
1.  Goods are deemed conditionally released if th ey are placed under the procedure of release for 
internal consumption for which: 
1)  Benefits have been granted for payment of import customs duties, taxes connected with 
restrictions on use and/or disposal of goods; 
2)  Restrictions on use and/or disposal are associated with submission of documents specified in 
sub-clause 1 of clause 1 of Article 195 of this Code after release of the goods; 
3)  The Member State of the Customs Union applies rates of import customs duties which are 
lower than the rates of import customs duties set by the Unified Customs Tariff. 
2.  Conditionally released goods mentioned in sub-clause 1 of clause 1 of this article may be used 
only for the purposes compliant with the conditions of benefit granting. 
Conditionally released goods mentioned in sub-clause 2 of clause 1 of this article may not be 
transferred to third parties, including sale or other alienation thereof, and if restrictions on import 
of such foods are set in connection with verificati on of quality and safety of such goods - may not 
be used (operated, consumed) in any form. 
Conditionally released goods mentioned in sub-clause 3 of clause 1 of this article may be used only 
within the territory of the Member State of the Customs Union whose customs authority releases the same. 
3.  The conditionally released goods shall have the status of foreign goods and are subject to 
customs control. 
4.  Goods mentioned in sub-clause 1 of clause 1 of this article shall be deemed conditionally 
released until the time of termination of the obligation to pay due amounts of import customs 
duties, taxes unless otherwise is prescribed by laws of Member States of the Customs Union. 
5.  Conditionally released goods will acquire the status of the goods of the Customs Union after: 1)  Termination of the obligation to pay due amounts of import customs duties, taxes – in 
relation to the goods mentioned in sub-clause 1 of clause 1 of this article; 
2)  Submission of documents mentioned in sub-clau se 1 of clause 1 of article 195 of this Code - 
in relation to the goods mentioned in sub-clause 2 of clause 1 of this article; 
3)  Payment of import customs duties at the amount of the difference of sums of import 
customs duties calculated at the rates of import customs duties set by the Unified Customs 
Tariff and amounts of import customs duties paid at release of the goods - in relation to the goods mentioned in sub-clause 3 of clause 1 of this article. 
6.  International treaties and/or resolutions of the Customs Union Commission may provide for 
other circumstances under which the conditionally released goods acquire the status of the goods of the Customs Union. 
7.  To acquire the status of goods of the Custom s Union conditionally released goods shall not be 
placed once again under the customs procedure of release for internal consumption. 
The procedure for payment of customs duties, taxes or submission of documents mentioned in 
sub-clause 1 of clause 1 of article 195 of this Code  in cases specified in sub-clauses 1-3 of clause 5 
of this article shall be determined by laws  of Member States of the Customs Union. 
8.  International treaties of a Member State of the Customs Union or laws of Member States of the 
Customs Union may provide for other cases and procedure for classification of the goods as 
conditionally released goods. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 201. Refusal to release the goods 
1.  In case of non-observance of the conditions of release of goods, stipulated in clause 1 of 
Article 195 of this Code, and in cases mentioned in clause 6 of Article 193 of this Code and in clause 2 of this article, the customs authority shall,  not later than expiration of the term of release 
of the goods, refuse to release the goods in writing with indication of all the reasons for such 
refusal and recommendations for elimination thereo f.  (As amended by the Protocol of 16.04.2010) 
The procedure for formalization of the refusal to release the goods is to be determined by the 
resolution of the Customs Union Commission. 
2.  The customs authority shall refuse to release the goods if the customs authorities reveal within 
the framework of customs control any violations of customs laws of the Customs Union unless: 
- Revealed violations not serving the ground for administrative or criminal proceedings are 
eliminated; 
- Revealed violations are eliminated and the declared goods have not been withdrawn or not 
arrested in accordance with laws of Member States of the Customs Union. 
SECTION 6. CUSTOMS PROCEDURES 
Chapter 29 General provisions pertaining to customs procedures 
Article 202. Types of customs procedures 
1.  The following customs procedures have been established for goods with a view to ensuring 
customs regulation: 
1)  Release for home use; 
2)  Export; 
3)  Customs transit; 
4)  Customs warehouse; 5)  Processing on customs territory (inward processing); 
6)  Outward processing; 
7)  Processing for home use; 8)  Temporary importation (access); 
9)  Temporary exportation; 
10)  Re-import; 11) Re-export; 12)  Duty-free trade; 
13)  Destruction; 
14)  Abandonment to the State; 15)  Customs free zone; 
16)  Free warehouse; 
17)  Special customs procedure (customs procedure determining the requirements and conditions 
of use and/or disposal of several types of goods in the Customs territory or outside the 
customs border). 
2.  Customs procedures mentioned in items 15 and 16 of the first paragraph of the present article 
are determined by the international agreements of the Member States of the Customs Union. 
3.  The special customs procedure is determined by the national legislation of the member state of 
the Customs Union in accordance with the condition and relating to the types of goods specified in 
the decision of the Commission of the Customs Union. 
Article 203. Choice and modifica tion of a customs procedure 
1.  Upon the choice of the person the goods tr ansported through the customs border are placed 
under a particular customs procedure in accordance with the procedure and on the basis of the conditions provided for by the present Code an d by the legislation of Member States of the 
Customs Union. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  The person has the right to modify the chosen customs procedure for another one in 
accordance with the present Code. 
Article 204. Placement of the goods under a customs procedure The date of placement of goods under a customs pr ocedure shall be the date when the goods were 
released by customs authorities according to the procedure described in the present Code. 
Article 205. Obligation to confirm compliance with the terms and conditions of placing 
the goods under a customs procedure 
The declarant shall be responsible for confirming the compliance with  the terms and conditions 
pursuant to subjecting goods to a customs procedure. 
Article 206. Customs control over fulfilm ent of terms of customs procedures 
1.  Customs control over fulfilment of terms of customs procedures, being placed under which  the 
goods do not obtain the status of the goods of the Customs Union, is provided by customs 
authorities of the that Member State, on which territory the goods were released in accordance 
with such customs procedure, in a manner, prescribed by the present Code. 
2.  Customs control in respect of the goods, mentioned in paragraph 1 of the present Article, 
presented on the territory of Member State of th e Customs Union, different than the State, which 
customs authorities released the goods, is provid ed in accordance with the Chapter 17 of the 
present Code. 
Article 207. Responsibility for non-observan ce of conditions and requirements of 
customs procedure 
The declarant shall be responsible for non-observan ce of conditions and requirements of customs 
procedure in accordance with the national legisl ation of Member States of the Customs Union. 
Article 208. Consequences of forfeiture (seizure) of goods subjected to customs 
procedure 
1. In case of forfeiture  of goods placed under a customs procedure or seizure of such goods 
according to the national legislations of the Member States of the Customs Union the application of the customs procedure to these goods is suspended.    
If a decision to cancel the forfeiture or the seiz ure of the goods is adopted the application of the 
customs procedure is recommenced. 
When the customs procedure is recommenced the interests, calculation and payment of which is 
regulated by the provisions of the present sectio n and which could have been assessed during the 
period of suspension of the customs procedure, are neither calculated nor paid.  
2.  In case of the confiscation or abandonmen t of goods to the State according to the Court 
decision the procedure under which these goods have been placed earlier is ceased, and the 
confiscated or abandoned to the State foreign goods acquire the status of goods of the Customs 
Union. 
3.  If the entailment of the administrative (criminal) responsibility of a person in compliance with 
the national legislations of the Member States of the Customs Union is a consequence of non-
observance of the customs procedure by the pe rson and the mentioned non-observance of the 
customs procedure leads to the impossibility of furt her application of this customs procedure, then 
the application of the customs procedure should be  terminated within the period of 15 calendar 
days following the day of entry into force of the respec tive decision to bring the person to account.      
Goods, in which respect customs procedures are not finished according to subparagraph 1 of this 
paragraph, are seized in conformity with Chapter 21 of the present Code. G/VAL/N/1/RUS/2/Add.1 
 
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  Chapter 30 Customs procedure of release for internal consumption 
Article 209. Content of the customs procedur e of release for internal consumption  
Release for internal consumption represents a customs procedure at placement under which goods 
are situated or used in the customs territory of the Customs Union without any restrictions as to 
use and disposal thereof unless otherwise is established by this Code. 
Article 210. Conditions of placement of g oods under the customs procedure of release 
for internal consumption  
1.  Goods shall be placed under the customs proc edure of release for internal consumption subject 
to observance of the following conditions: 
1)  Payment of import customs duties, taxes, unless any tariff preferences, benefits for payment 
of customs duties, taxes are set; 
2)  Observance of prohibitions and restrictions; 
3)  Provision of documents evidencing observance of restrictions in connection with application 
of special protective, anti-dumping and compensatory measures. 
2.  Upon fulfilment of these conditions the goods will acquire the status of goods of the 
Customs Union. 
3.  In case of provision of benefits for payment of customs duties, taxes connected with 
restrictions on use and/or disposal of goods, the goods are subject to conditional release pursuant 
to Article 200 of this Code and maintain the status of foreign goods. 
Article 211. Occurrence, termination of the obligation to pay import customs duties, 
taxes and terms of payment thereof in relation  to goods to be placed (placed) under the 
customs procedure of release for internal consumption  
1.  The obligation to pay customs duties, taxes in relation to goods to be placed under the customs 
procedure of release for internal consumption arises to the declarant since the time of registration 
of the customs declaration by the customs authority. 
2.  The obligation to pay import customs duties, taxes will terminate for the declarant: 1)  In relation to goods to be placed under the customs procedure of release for internal 
consumption, - in cases mentioned in clause 2 of Article 80 of this Code; 
2)  In relation to goods placed under the customs procedure of release for internal consumption 
using benefits for payment of customs duties, taxes connected with restrictions on use and/or disposal of such goods: 
- Upon expiration of five years from the date of release of the goods in accordance with 
the customs procedure of release for internal consumption unless another term of validity of restrictions on use and/or disposal of goods is established provided that the 
term of payment of import tax duties, taxes, as specified in sub-clause 2) of clause 3 
of this article has not come in that period; 
- Upon expiration of another set term of validity of restrictions on use and/or disposal of 
goods provided that the term of payment of import tax duties, taxes, as specified in 
sub-clause 2) of clause 3 of this article has not come in that period; 
- In case of placement of such goods unde r the customs procedure of refusal for the 
benefit of the government or destruction within five days from the date of release of 
the goods in accordance with the customs procedure of release for internal 
consumption or within another established term of validity of the benefit – from the time of submission of the document evid encing on acceptance of the goods into 
ownership of the government or destruction thereof to the customs authority; 
- In cases mentioned in clause 2 of Article 80 of this Code occurring within five years or 
within another established term of validity of the benefit from the date of release of 
the goods in accordance with the customs procedure of release for internal 
consumption; G/VAL/N/1/RUS/2/Add.1 
 
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  - in case of placement of conditionally released goods under the customs procedure of 
re-export provided that the term of payment of import tax duties, taxes, as specified in sub-clause 2) of clause 3 of this article has not come before such placement. 
3.  Import customs duties, taxes are payable within the following terms: 
1)  In relation to goods to be placed under the customs procedure of release for internal 
consumption, - until release of the goods in accordance with the customs procedure of release for internal consumption; 
2)  In relation to goods to be placed under the customs procedure of release for internal 
consumption using benefits for payment of customs duties, taxes connected with restrictions on use and/or disposal of such goods: 
- in case of refusal to use such benefits – until amendment of the customs declaration 
submitted for placement of the goods under  the customs procedure of release for 
internal consumption, to the extent of refusal to use benefits; 
- in case of execution of any actions with goods with violation of restrictions on use 
and/or disposal of these goods, established in  connection with use of such benefits or 
with violation of purposes corresponding to the conditions of benefits granting, - on 
the first day of execution of such actions and if no such day is stipulated – at the date 
of registration by the customs authority of the customs declaration submitted for 
placement of the goods under the customs procedure of release for internal consumption. 
Chapter 31 Customs procedure of export 
Article 212. Content of the cu stoms procedure of export. 
1.  Export is a customs procedure in accordance with which the goods of the Customs Union leave 
the customs territory of the Customs Union and ar e intended to remain permanently beyond its 
frontiers. 
2.  The goods previously placed under the cu stoms procedures of temporary export, outward 
processing are allowed to be placed under the cu stoms procedure of export without their actual 
presentation to the customs.  
 Article 213. Conditions of placement of g oods under the customs procedure of export. 
1.  Goods are placed under the customs procedur e of export upon fulfilment of the following 
conditions: 
1) The payment of the export customs duties if there are no benefits for the payment of such 
duties; 
2) The observance of prohibitions and restrictions; 
3) The presentation of the certificate of orig in with respect to the goods included in the 
consolidated list of goods composed by the Commission of the Customs Union and regulating the application of the export customs duties to the third countries. 
2.  Goods placed under the customs procedure of export and actually exported from the customs 
territory of the Customs Union forfeit their status of goods of the Customs Union. 
3.  Excluded  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 214. Beginning and termination of responsibility of payment of the export 
customs duties and the deadline for their pa yment regarding the goods placed under the 
customs procedure of export. 
1.  The responsibility to pay the export cust oms duties regarding the goods placed under the 
customs procedure of export is borne by the decl arant from the moment of registration of the 
customs declaration by the customs body.   
2.  The responsibility to pay the export cust oms duties regarding the goods placed under the 
customs procedure of export by the declarant is  terminated in the situations described in 
paragraph 2 of Article 39 of the present Code. 
3.  The export customs duties should be paid be fore the release of goods in accordance with the 
customs procedure of export if the other dead line is not established by the present Code. 
Chapter 32 Customs procedure of customs transit 
Article 215. General provisions on customs transit 1.  Customs transit – customs procedure in acco rdance with which goods are transported under 
customs control on the territory of the Customs Union, as well as through the territory of the 
foreign country, from the customs office of departure to the customs office of destination without payment of customs taxes, duties with the applicat ion of the prohibitions and restrictions except 
for the non-tariff and technical regulation measures. 
2.  The customs transit is applied to transportation of: 1)  Foreign goods from the customs office at the place of arrival to the customs office at the 
place of departure; 
2)  Foreign goods from the customs office at the place of arrival to an internal customs office; 
3)  Foreign goods as well as goods of the Customs Union in accordance with the p.5 of the 
present Article, from an internal customs office to the customs office at the place of 
departure; 
4)  Foreign goods from one internal customs office to another internal customs office; 5)  Goods of the Customs Union from the customs office of departure to the customs office of 
arrival through the territory of a country which is not a member of the Customs Union. 
3.  The customs transit is not applied to the good s transported by air transport if the air vessel in 
an international flight performs an intermediate landing or a landing by necessity (technical landing) without a partial discharging (unloading) of goods. 
Customs transit in regard of the goods transported as international postal items, by pipelines and 
by telecommunication means is performed taking into account the specific circumstances established by the present Code. 
The particularities of the customs transit of the goods transported by means of railway transport 
on the territory of the Customs Union are define d by the international agreement of the Members 
of Customs Union. 
4.  The goods placed under the procedure of cust oms transit are declared to the customs by the 
persons, stated in the paragraphs 1 and 3 of the Article 186 of the present Code. 
5.  The goods, placed under the customs procedur e of export are transported within the customs 
territory of the Customs Union without being placed under the procedure of customs transit if not 
provided otherwise by the present Code or by th e decision of the Commission of Customs Union. 
6.  For the purposes of the present chapter the term ‘international transport vehicles' also means 
the vehicles, which transport the goods within the territory of Customs Union without leaving it. G/VAL/N/1/RUS/2/Add.1 
 
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  Article  216. Conditions of placement of g oods under the customs procedure of customs 
transit 
The placement of goods under the customs procedure of customs transit is allowed if the following 
conditions are fulfilled: 
1) The import of goods into the customs territory of the Customs Union is not prohibited; 
2) The documents confirming the observation of the restrictions on movement of goods 
through the customs border of the Customs Union are presented; 
3) The customs control and other forms of state control have been performed regarding the 
imported goods if the goods are subject to such control at the place of arrival; 
4) The transit declaration has been presented; 
5) The measures ensuring the customs transit in accordance with the Article 217 of the present 
Code are fulfilled; 
6) The identification of goods in accordance with the Article 109 of the present Code is 
ensured; 
7) The international transport vehicle is equipped in a due manner if the goods are transported 
under the customs seals. 
Article 217. Measure of securing compliance of customs transit 
1.  Measures ensuring the compliance with  the customs transit procedure include: 
- Guarantee of payment of customs duties and taxes regarding foreign goods in accordance 
with the chapter 12 of the present Code; 
- Customs escort; 
- Designation of the route for the transportation of goods. 
2.  The customs authorities do not require the gu arantee of payment of customs duties and taxes 
determined in item 1 of the first paragraph of  the present article, in the following cases: 
1) If a customs transport operator, an accredited economic operator, act as the declarant; 
2) If the goods are transported by railway or air transport; 
3) If the goods are transported in accordance with  international agreements of Member States 
of the Customs Union. 
4)  Goods are transferred under customs escort; 5)  In other cases, established by the present Code and/or international agreements of the 
Member States of the Customs Union. 
3.  Measure of securing of compliance with cu stoms transit, specified in subparagraph 3) of 
paragraph 1 of the present Article, may only be a pplied additionally to other measures of securing 
of compliance with customs transit only in cases,  determined of the basis of risk management 
system. 
The routes are determined by customs authority on the basis of the information, specified 
transport (conveyance) documents.  
Change in the routes is possible only with written approval of the customs authorities of departure, 
or any other customs authorities, that are located on its route.  
4.  As a measure for ensuring the customs transit, additionally to the ones enumerated in the point 
1 of the present article, may be established or defined itineraries of transport of goods. 
5. When using the system of risk management the itineraries may be defined by the customs 
office of departure on the basis of the information stated in transport documents.  A modification of itinerary is allowed upon written authorization of  the customs office of departure or of any other 
customs office, located on route G/VAL/N/1/RUS/2/Add.1 
 
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  Article 218. Customs escort 
1.  Customs escort means the escort of vehicles transporting goods under the customs procedure 
of customs transit, provided by customs officials or by other organizations in accordance with the 
legislations of Member States of the Customs Union for the purpose of ensuring the compliance 
with the customs legislation of the Customs Union. 
2.  The customs authorities have the right to take  the decision on the need of customs escort in 
the cases: 
1) Defined on the basis of the risk management system; 
2) Of non-presentation of guarantee of payment of import customs duties and taxes according 
to Chapter 12 of the present Code or if the provided guarantee is not enough; 
3) Of repeated non-fulfilment of obligations by the carrier while transporting goods under the 
customs procedure of customs transit, which wa s defined by the resolutions on bringing to 
the administrative liability that have entered into effect if at least one of the abovementioned resolutions has not been executed; 
4) Of non-fulfilment by the carrier of the obligation to pay the customs taxes, duties in 
accordance with Article 227 of the present Code. 
3.  In case the customs authority decided to provide customs escort of goods, the customs 
authorities provided it not later than 24 hours af ter adoption of such decision.  (As amended by 
the Protocol of 16.04.2010) 
Article 219. Time limit for transit 1. The time limit for the customs transit of good s from the customs office of departure to the 
customs office of destination is established by the customs office of departure in accordance with 
the regular period of the transportation of goods,  on the basis of the type of transport used and 
the capacity of the vehicle, the established route,  other conditions of the transportation and the 
requirements of the regime of work and rest of the driver in accordance with international 
agreements, but considering that the established time limit should not exceed the maximum time limit for the customs transit. 
2. The maximum time limit for the customs transit cannot exceed he period calculated on the basis 
of two thousand kilometres in one month. 
3. At the reasonable request of the declarant or the carrier if the carrier acted as a declarant of the 
customs procedure of customs transit the time limi t for customs transit established by the customs 
authority can be prolonged within the period prov ided for by the item 2 of the present Article. 
Article 220. Place of delivery of goods 1.  Under the procedure of customs transit the pl ace of delivery of goods is designated by the 
customs office of departure on the basis of information of the office of destination stated in the 
transport (shipment) documents. 
In cases established by legislation of the Member States of the Customs Union, customs office of 
departure has the right to set the place of the delivery despite the information indicated in the 
transport (shipment) documents. 
The place of delivery of goods is the customs contro l zone located in the area of activity of the 
customs office of destination. In this respect, th e goods transported from the place of their arrival 
to the place of location of the customs office if the present Code does not otherwise require. 
The place of delivery of goods transported by railway  is the customs control zone at the station of 
destination (access ways). 
2.  In case of changing the office of destination under the customs transit in accordance with the 
legislation of the Member States of the Customs Union in the field of transport the carrier has the right to request the customs authorities to change  of the place of delivery of goods.  In this G/VAL/N/1/RUS/2/Add.1 
 
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  context, the carrier presents to any customs office located on route the following documents: a 
declaration of changing the office of destination composed in a free format, the documents confirming the change of the office of destination, as well as the transit declaration and other documents on goods. 
The decision to change the place of delivery of good is taken by the customs authority not later 
than the day following the day of reception of the request and of the documents stated in the first part of the present paragraph. The stated decisi on is formalized by termination of the customs 
procedure of customs transit of goods, the place of delivery of which has been modified, and by 
formalizing a new transit declaration. The goods are placed under the customs procedure of customs transit on the day when the customs auth orities have taken the decision to modify the 
place of delivery of goods. 
Article 221. Equipment for the international tr ansport vehicles for the transportation of 
goods under the customs seals 
1.  For the transportation of goods under the cust oms seals the vehicles should be constructed and 
equipped in compliance with the following requirements: 
1) The customs seals can be fixed in a simple and secure manner; 
2) The goods cannot be removed from or inserted into the sealed part of the international 
transport vehicle without leaving the visible tr aces of tampering or without breaking the 
customs seals; 
3) No concealed spaces where goods can be hidden; 
4) Places capable of holding goods are readily accessible for Customs inspection. 
2.  The requirements for the international tran sport vehicle established by paragraph 1 of the 
present Article are considered as fulfilled if the vehicle satisfies the technical requirements concerning its construction set by the international agreements. 
3.  The fact that the international transport vehicle satisfies the requirements mentioned in items 1 
and 2 of the present Article can be confirmed in  advance by acquiring of the certificate of 
admission of the international transport vehicle to transport goods under the customs seals. 
The certificate of admission of the international transport vehicle to transport goods under the 
customs seals can be issued: 
- Individually; 
- On the basis of the type of construction (series) of the vehicles. 
The certificate of admission of the international transport vehicle to transport goods under the 
customs seals is issued by the customs authorit ies upon the demand of the interested person 
within three working days from the day of the reception of the stated demand. The mentioned 
certificate remains valid until there are changes in the construction of the international transport 
vehicle, but the validation period could not be longer than two years. 
The certificate of admission of the international transport vehicle to transport goods under the 
customs seals remains valid when the right of ow nership of the vehicle is transferred from one 
person to another. 
The format of the certificate of admission of the international transport vehicle to transport goods 
under the customs seals and the procedure of its issuing are established by the decision of the 
Commission of the Customs Union. 
4.  The customs authorities do not require prel iminary admission of the international transport 
vehicle for the transportation of goods under customs seals except for the following cases: 
- If the transportation of good is performed by a customs carrier; 
- The preliminary admission is provided for by the international agreements. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 222.  Unloading, transhipment and other loading operations with goods, and the 
substitution of vehicles under the customs transit 
1.  The unloading, transhipment and other loadin g operations with goods transported under the 
customs procedure of customs transit, as well as the substitution of international transport 
vehicles transporting such goods, are permitted upon the authorization of the customs office of 
departure or the customs office in the area of activity of which the corresponding loading operation is performed except for the cases stated in the second paragraph of the present paragraph. 
If the operations mentioned in the first part of the present Article regarding the goods and 
international transport vehicles can be carried out without damaging the customs seals or if no customs seal have been yet affixed, the performanc e of such operations is allowed after notifying 
the customs authorities in writing and/or in electronic form of it. 
2.  The customs authorities may refuse to issue an authorization for the performance of loading 
operations with goods if their performance can lead to a loss of goods or to an alteration of their properties, or given the presence of the prohibit ion to perform such operations in the transport 
(shipment) documents, documents confirming the observance of the restrictions or any other 
documents issued by the governing state bodies. 
3.  Upon the demand of the person the custom s authorities allow the performance of loading 
operations with goods under the customs contro l outside of the working hours of the customs 
office. 
Article 223. Obligations of the carrier under  the customs procedure of customs transit 
At the transportation of goods under the cust oms procedure of customs transit the carrier, 
regardless of whether he is the declarant of this customs procedure or not, has the obligation: 
1) To deliver the goods and the corresponding do cuments within the terms established by the 
customs office of departure to the place of delivery of the goods, following a particular route 
if it has been defined; 
2) To ensure the integrity of goods, customs seals or other means of identification, if they have 
been applied; 
3) Not to allow unloading, transhipment and other loading operations with goods transported 
under the customs procedure of customs transit,  as well as the substitution of vehicles 
transporting such goods without the authorization of the customs authorities except for the cases provided for by paragraph 1 of Article 222 of the present Code. 
Article 224. Responsibility of the carrier 
1.  In case of non-delivery of the goods and the corresponding documents to the customs office of 
destination the carrier is in charge for it in accordance with the legislation of the member state of 
the Customs Union, the customs office of which has placed the goods under the procedure of 
customs transit. 
2 .   I n  c a s e  o f  n o n - f u l f i l m e n t  o f  h i s  o b l i g a t i ons during the transportation of goods under the 
procedure of customs transit except for the case indicated in paragraph 1 of the present Article, 
the carrier is in charge for it in accordance with  the legislation of the member state of the Customs 
Union, in the territory of which the offence took place. 
Article 225. Termination of the procedure of customs transit 
1.  The customs procedure of the customs transit terminates after the delivery of goods to the 
place of delivery established by the customs office of departure. 
2.  Before the termination of the customs proc edure of customs transit of goods the goods are 
placed in the customs control zone at the place of delivery of goods. 
The placement of goods in the customs control zone is allowed at any time of the day or night. G/VAL/N/1/RUS/2/Add.1 
 
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  3.  In order to terminate the customs procedure of customs transit the carrier should present the 
transit declaration, as well as other documents on goods available to him to the customs office of destination:  
- As far as the goods transported by the road vehicles are concerned - within one hour from 
the moment of their arrival to the place of deliver y of goods, and in case of arrival outside of 
the working hours of the customs office – within one hour from the beginning of the working time of this customs office; 
- As far as the goods transported by vessels, planes and railroad transport are concerned - 
within a time period established by the technological procedure of the port, airport or railway station applied with respect to the international transportation unless the other period of time is set by the legislation of  the Member States of the Customs Union. 
The carrier is obliged to produce the goods to the customs at the request of the Customs office. 
4.  The customs office of destination shall regist er the submission by the carrier of the documents 
provided for by paragraph 3 of the present Article in compliance with the procedure laid out in the 
legislation of the Member States of the Customs Union within one hour from the moment of their 
submission. 
5.  The customs office of destination shall term inate the customs procedure of customs transit as 
soon as possible, but not later than twenty four hours after the registration of the documents, by 
making note in the transit declaration or other documents recognized as transit declaration concerning the termination of the customs procedure of customs transit. 
The procedure of registration of the customs tr ansit termination by the customs authorities is 
established by the decision of the Commission of Customs Union 
6.  Within three hours after accomplishment of th e procedure of the customs transit the carrier or 
another interested person is obliged to carry out customs procedures, connected with placement of 
goods for temporary storage or their customs declaring according to customs procedure, if another 
period is not established by customs legislation of the Customs Union or legislation of the Member States of the Customs Union in respect of goods, transported by railway or water transport. 
Provisions of the present paragraph are not app lied when accomplishing customs procedure in the 
place of leave of goods, exported from th e customs territory of the Customs Union. 
Article 226. Measures taken in case of acci dent, force majeure or other circumstances 
under the customs procedure of customs transit 
1.  In case of accident, force majeure or other circumstances preventing the transportation of 
goods under the customs procedure of customs transit the carrier is obliged to take all the necessary measures to ensure the safety of th e goods and vehicles, to immediately inform the 
nearest customs office of these circumstances and of the location of goods and to transport these 
goods or to ensure their transportation (if his vehicle has been damaged) to the nearest customs office or to another place designated by the customs office.  The customs office which has received 
the information of these circumstances is obliged to  inform the customs office of departure and the 
customs office of destination of the occurred circ umstances preventing the transportation of goods 
under the customs procedure of customs transit. 
2.  The expenses incurred by the carrier due to  the fulfilment of the requirements of the 
paragraph 1 of the present Article are not repaid by the customs authorities. 
Article 227. Beginning and termination of the obligation to pay the customs import 
duties, taxes and the term of their payment regarding foreign goods being placed 
(placed) under the customs pr ocedure of customs transit 
1.  The obligation to pay the customs import duties, taxes regarding foreign goods being placed 
under the customs procedure of customs transit occu rs for the declarant starting from the moment 
of the registration of transit declaration by the customs authority. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  The obligation to pay the customs import duties, taxes regarding the foreign goods, being 
placed (placed) under the customs procedure of customs transit, terminates for the declarant: 
1) At the termination of the customs procedure of  customs transit in accordance with item 6 of 
Article 225 of the present Code except for the case when the term of payment of the import 
taxes, duties ensured while the mentioned procedure was in effect; 
2) In the cases established by item 2 of Article 80 of the present Code. 
3.  In case of non-delivery of foreign goods to the place of delivery established by the customs 
office the customs import taxes, duties are to be paid within the following terms: 
1) If the non-delivery of foreign goods took plac e because of the transmission of goods by the 
carrier to the consignee or to another person without the authorization of the customs authorities – on the day of such a transmission, and if this day has not been established – 
on the day when the transit declaration was registered by the customs authorities; 
2) If the non-delivery of foreign goods took place for the reason of the loss of goods except for 
their destruction (irrecoverable loss) by an accident or force majeure, or as a result of their 
shortage due to the nature of goods under the normal transport and storage conditions - on 
the day of such a loss, and if this day has not been established – on the day when the transit declaration was registered by the customs authorities; 
3) If the non-delivery of foreign goods took plac e for the other reasons - on the day when the 
transit declaration was registered by the customs authorities. 
4.  The customs import taxes, duties are to be paid in the amount corresponding to the sums of 
customs import taxes, duties, which would be due while placing goods under the customs 
procedure of release for home use, calculated on the day of registration of the transit declaration 
by the customs authorities.(...) 
5.  During termination of obligation to pay import customs duties, taxes in accordance with 
subparagraph 1) of paragraph 2 of the Present Ar ticle, import customs duties, taxes paid or 
collected in accordance with paragraphs of Article 3 and 4 are subject to refund (offset) in a manner, prescribed in accordance with the present Code. 
6.  In case if guarantee of payment of customs duties, taxes in accordance with paragraph 3 of 
Article 85 of the present Code is provided by the person, different from the declarant of the 
customs procedure of customs transit in cases, pr escribed by paragraph 3 of the present Article, 
the obligation to pay import customs duties is borne by that person solidary with the declarant. 
Article 228. Occurrence, termination of the ob ligation to pay export customs duties and 
term of payment thereof in relation to goods of the Customs Union to be placed (placed) 
under the customs procedure of customs transit 
1.  The obligation to pay export customs duties in relation to goods of the Customs Union to be 
placed under the customs procedure of customs transi t in accordance with sub-clause 5) of clause 
2 of article 215 of this Code shall arise to the decl arant from the time of registration of the transit 
declaration by the customs authority. 
2.  The obligation to pay export customs duties in relation to goods of the Customs Union to be 
placed (placed) under the customs procedure of cu stoms transit shall terminate for the declarant: 
1)  Upon completion of the customs procedure for customs transit pursuant to clause 6 of 
Article 225 of this Code other than in case when the term of payment of import customs 
duties, taxes come during the period of such procedure; 
2)  In cases set in clause 2 of Article 80 of this Code. 
3.  In case of non-delivery of the goods to the place of delivery set by the customs authority the 
term of payment of export customs duties shal l be the date of registration of the transit 
declaration by the customs authority. G/VAL/N/1/RUS/2/Add.1 
 
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  4.  Export customs duties are payable at such  amounts which correspond to amounts of export 
customs duties which would be payable at placem ent of the goods under the customs procedure of 
export, accrued as of the day of registration of the transit declaration by the customs authority. 
5.  At termination of the obligation to pay export customs duties in accordance with sub-clause 1) 
of clause 2 of this article, export customs duties  paid or collected pursuant to clauses 3 and 4 of 
this article are to be returned (offset) in accord ance with the procedure determined by this Code. 
Chapter 33 Customs procedure of customs warehouse 
Article 229. The content of the customs procedure of the customs warehouse  
Customs warehouse - customs procedure under which foreign goods are stored under customs 
control in a customs warehouse within the prescribed period without payment of customs duties 
and taxes and application of non-tariff regulation.  
Article 230. Terms of placement of goods und er the customs procedure of the customs 
warehouse  
1.  Under the customs procedure of the customs warehouse may be placed any foreign goods, 
except:  
goods, expiration term and/or realization period of which on the day of customs declaration 
in accordance with the customs procedure of the customs warehouse is less than 
180 calendar days; products, list of which is determined by the decision of the Commission 
of the Customs Union.  
2.  Under the customs procedure of the custom s warehouse may be placed goods previously 
placed under other customs procedures.  
3.  Foreign goods may be placed under the customs procedure of the customs warehouse aiming 
at the suspension of customs procedures for temporary importation or processing on the customs 
territory in the cases stipulated by this Code.  
4.  Goods that due to its large size could not be placed in a customs warehouse may be placed 
under the customs procedure of the customs warehouse without actually be placed in a customs 
warehouse, in case there is a permission of the customs authority in a writing form.  
When goods are placed under this customs proced ure without their actual placement in a customs 
warehouse, the legislation of the member-state of the Customs Union can define cases to provide security for the payment of customs duties and taxes.  
Article 231. Term of storage of goods in a customs warehouse  
1.  Term of storage of goods in a customs warehouse shall not exceed three years from the date of 
placement of goods under the customs procedure of customs warehouse.  
2.  Goods with limited expiration term and/or re alization period, should be placed under another 
customs procedure, not later than 180 calendar days before the expiration of mentioned period.  
3.  Goods storage period of which at the cust oms warehouse expired, are detained by customs 
authorities in accordance with the Chapter 21 of this Code.  
4.  When goods are placed under the customs procedure of the customs warehouse for several 
times, including cases when these goods are declar ed by different entities, the total period of 
storage in a customs warehouse shall not exceed the period stipulated in paragraph 1 of this 
article.  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 232. Operations carried out with th e goods placed under the customs procedure 
of the customs warehouse  
1.  Entities having authority in respect of g oods or their representatives may execute with the 
goods placed under the customs procedure of the customs warehouse, usual operations necessary 
to ensure their safety, including examination and measurement of goods, movement of them 
within the customs warehouse, provided that these operations do not entail a change of status of 
goods, violations of their packaging and/or means of identification.  
2.  With the permission of customs authorities with goods placed under the customs procedure of 
the customs warehouse, can be executed simple assembly operations, and operations:  
- Selection of samples and patterns;  
- Preparation of goods for sale and transportati on, including fragmentation of lot, forming of 
shipments, sorting, packaging, repackaging, labelling, operations for improvement of the 
presentation of goods.  
3.  All operations that are carried out with the goods placed under the customs procedure of the 
customs warehouse, should not change characteristics of goods related to changing of the 
classification code in the CCN FEA.  
4.  With all goods or part of goods placed under the customs procedure of the customs warehouse, 
deals involving the transfer of ownership, use and/or dispose of these goods may be made.  
Article 233. Customs warehouses and their types  
1.  Customs warehouse is specifically defined and equipped building, premises and/or open space 
for the storage of goods in accordance with th e customs procedure of the customs warehouse.  
2.  Customs warehouses can be opened or closed.  
Customs warehouses are opened, if they are available for storage of any goods or use by any 
persons having authority over the goods.  Customs warehouses are closed, if they are designed for storing goods of the warehouse's owner.  
Legislation of member-states of the Customs Union can define certain categories of goods that 
could be stored at closed customs warehouses. 
3.  Requirements for location, development and equipping of the customs warehouses, as well as 
the procedure for their establishment and functi oning are determined by legislation of the 
member-states of the Customs Union.  
4.  The customs authorities shall keep registers of  owners of bonded warehouses and provide them 
with periodic publication, including the use of information technology.  
5.  The procedure of accounting and reporting in respect of goods placed under the customs 
procedure of the customs warehouse and/or placed  in the customs warehouses, determined by the 
legislation of the Member States of the Customs Union. 
Article 234. Storage of goods in the customs warehouse  
1.  Goods which may cause damage other goods or  require special storage conditions, should be 
placed in the customs warehouses, equipped in accordance with the conditions of storage of such 
goods.  
2.  Goods of the Customs Union, placed under the customs procedure of export, can be stored in a 
customs warehouse within six months.  
3.  In case of termination of the functioning of the customs warehouse goods placed under the 
customs procedure of the customs warehouse, shou ld be moved to another bonded warehouse or G/VAL/N/1/RUS/2/Add.1 
 
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  placed under another customs procedure in accordance with this Code within 60 calendar days 
following the date of the decision of termination of the functioning of the stock.  
When failure within 60 calendar days of action stipulated in the first part of this paragraph, goods 
are to be detained by customs authorities in accordance with Chapter 21 of the present Code.  
Article 235. Placement under the customs procedure other goods that have become 
unusable, corrupted or damaged during their storage in a customs warehouse  
Goods that have become unusable, corrupted or damaged due to force majeure during the period 
of storage in the customs warehouse, are to be put under the customs procedure selected by 
declarant, as if they were imported in a disrepair, damaged or defective condition.  
Article 236. Termination of the customs procedure of the customs warehouse  
1.  Application of the customs procedure of the customs warehouse is terminated by placing goods 
under another customs procedure before the expira tion of storage term of goods in a customs 
warehouse.  
Goods placed under the customs procedure of the customs warehouse may be placed under 
another customs procedure in full or in parts.  
2.  After placing goods under another customs procedure these goods shall be removed from the 
customs warehouse within three working days from the day following the day of their placement 
under another customs procedure.  
Article 237. Initiation and termination of th e liability on payment of customs duties, 
taxes and their term of payment in respect of goods placed under the customs procedure 
of the customs warehouse  
1.  The liability on payment in respect of import duties and taxes on foreign goods placed under 
the customs procedure of the customs warehouse, arises:  
1)  For declarant - from the moment of the regi stration by customs authorities of the customs 
declaration;  
2)  For owner of the customs warehouse - from the moment of placing goods in a customs 
warehouse.  
2.  The liability on payment in respect of import duties and taxes on foreign goods placed under 
the customs procedure of the customs warehouse, terminates:  
1)  For declarant - when placing goods in a customs warehouse or when goods are placed under 
another customs procedure, if the storage of goods was out of the customs warehouse;  
2)  For owner of the customs warehouse – when releasing goods from the customs warehouse 
in case of their placement under another customs procedure;  
3)  For the persons referred to in subparagraphs 1)  and 2) of this paragraph, - when such goods 
are detained in accordance with Chapter 21 of this Code, as well as in cases stipulated by 
paragraph 2 of Article 80 of this Code.  
3.  The date of payment of import customs duties and taxes shall be considered:  
1)  For declarant:  
 - In case of loss of goods before placin g them in the customs warehouse, except 
destruction (irretrievable loss) due to accident or force majeure or natural loss under 
normal conditions of carriage (transportation) and storage - the day of such loss, and 
if this day is not determined – date of registration by customs authorities of customs 
declaration, submitted to place goods und er the customs procedure of the customs 
warehouse;  
 - In case of loss or transfer to another person prior to placement of goods under 
another customs procedure, if goods were stored not in a customs warehouse, except G/VAL/N/1/RUS/2/Add.1 
 
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  destruction (irretrievable loss) due to accident or force majeure or natural loss under 
normal conditions of carriage (transportation) and storage - the day of such loss, and 
if that day is not stipulated - the day of registration by customs authorities of customs declaration, submitted to place goods und er the customs procedure of the customs 
warehouse;  
2)  For owner of customs warehouse:  
- In case of loss of goods, except destruction (irretrievable loss) due to accident or force 
majeure or natural loss under normal storage conditions, - the day the goods were 
lost, and if that day is not stipulated - the day of placement of goods in a customs 
warehouse;  
- In case of release of goods from the customs warehouse without presentation in 
respect of such goods documents confir ming their placement under the customs 
procedure - date of issue, and if that day is not stipulated - the day of placement of goods in a customs warehouse;  
4.  Customs duties and taxes are to be paid in the amounts corresponding to the amounts of 
import customs duties and taxes which would be paid when goods are placed under the customs 
procedure of release for domestic consumption, without taking into account tariff preferences and 
exemptions from customs duties, taxes, calculated on the day of registration by customs 
authorities of customs declaration, submitted fo r placing goods under the customs procedure of 
customs warehouse.  
Article 238. Specifics of calc ulation of customs duties and taxes when placing goods 
under the customs procedure of release for do mestic consumption after their storage in 
a customs warehouse  
In order to calculate customs duties and taxes in accordance with this Code, after storage of goods 
in the customs warehouse when they are placed  under the customs procedure of release for 
domestic consumption customs value of goods and/or the physical characteristics in-kind (number, 
mass, volume or other characteristics) are determined on the date of registration by customs 
authorities of customs declaration, submitted fo r placing goods under the customs procedure of 
release for domestic consumption, as if they had been imported into the customs territory of the 
Customs Union this day.  
Chapter 34 Customs procedure for pr ocessing on customs territory 
Article 239. The substance of the customs pr ocedure of processing within the customs 
territory 
1.  Processing within the customs territory - customs procedure under which foreign goods are 
used for processing operations in the customs territory of the Customs Union in within fixed 
timeframe with complete conditional exemption from customs duties and taxes and without 
applying non-tariff regulation with the subseque nt export of processed products outside the 
customs territory of the Customs Union.  
2.  Goods placed under customs procedure of proc essing within the customs territory, retain the 
status of foreign goods, and goods received as a result of processing operations acquire the status 
of foreign goods.  
3.  When performing operations on processing  of foreign goods the use of the goods of the 
Customs Union is allowed.  
Article 240. Terms of placing goods under the customs procedure of processing within 
the customs territory  
1.  Placement of goods under the customs proced ure of processing within the customs territory 
shall be allowed provided that:  G/VAL/N/1/RUS/2/Add.1 
 
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  1)  A document on the conditions of processing of goods in the customs territory, issued by the 
competent authority of the Party to the Customs Union containing the information specified 
in Article 244 of this Code is submitted.  
If the purpose of placing goods under the cu stoms procedure of processing within the 
customs territory is repair thereof, the declarant has the right to use the customs 
declaration as the document referred to in the first part of this subparagraph; (As amended 
by the Protocol of 16.04.2010) 
2) There is the possibility for the customs authorities to identify foreign goods in the products 
of their processing, except for the case of re placement with equivalent goods in accordance 
with Article 248 of this Code.  
2.  Commission of the Customs Union has the right to determine the list of goods prohibited to be 
placed under the customs procedure of processing within the customs territory.  
Article 241. Processing operations in the customs territory 
1.  Operations of processing of goods under the customs procedure of processing within the 
customs territory include:  
1)  Refining or processing of goods as the resu lt of which foreign goods lose their individual 
characteristics;  
2)  Manufacture of goods, including installa tion, assembly, disassembly and adjustment;  
3)  Repair of goods, including restoration, replacement of spare parts;  
4)  Use as raw material products that contribute to the production of refined products or 
facilitate it, even if the goods are wholly or partially consumed in the process of processing. 
This operation has to be done simultaneously with one of the operations specified in 
subparagraphs 1) - 3) of this paragraph.  
2.  Goods processing operations do not include:  
1)  Operations to ensure the safety of goods in preparation for their sale and transportation;  
2)  To obtain offspring, breeding and fattening of animals, birds, fish, and the cultivation of 
crustaceans and molluscs;  
3)  Cultivation of trees and plants;  
4)  Copying and reproduction of information, audio and video on any kinds of media;  5)  The use of foreign products as aids in the technological process (equipment, machinery, 
appliances, etc.).  
Article 242. Identification of foreign goods in processed products 
In order to identify the foreign goods in the products of their processing the following methods can 
be used:  1)  stating by the declarant, a person engaged in processing, or customs officials of seals, 
stamps, digital and other markings on the original foreign goods;  
2)  a detailed description, photograph, image in the scale of foreign goods;  
3)  comparison of pre-selected samples, samples of foreign goods and products of their 
processing;  
4)  use of existing labelling, including in the form of serial numbers;  
5)  other methods that can be applied because of the nature of the goods and operations of 
their processing, including through studies presented detailed information on the use of 
foreign goods in the technological process of processing operations and production 
technology of products processing or by customs control at the moment of the carrying out 
of operations on products processing.  
Article 243. Time of processing of  goods in the customs territory  
1.  Time of processing of goods in the customs territory may not exceed 3 (three) years.  
The period of processing of goods begins with  the date of their placement under the customs G/VAL/N/1/RUS/2/Add.1 
 
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  procedure for processing within the customs territory, and in case of the customs declaration of 
goods in separate lots (several lots) - the date of placement under this customs procedure of the 
first consignment.  
By a decision of the CU Commission for certain categories of goods a longer period of processing of 
goods within the customs territory can be determined.  
2.  Time of processing of goods in the customs territory includes:  
1)  The duration of the production process of processing of goods;  
2)  The time required for the actual export of processed products and   carrying out of customs 
operations involving the disposal of waste and residues of foreign goods.  
3.  Time of processing of goods at the custom s territory may be extended within the period 
specified in paragraph 1 of this article.  
4.  The procedure of establishing and extending the processing of goods at the customs 
territory, defined by the legislation of the Parties to the – Customs Union.  
Article 244. The document on the conditions  of processing of goods in the customs 
territory  
1.  The document on the conditions of processing of goods in the customs territory, issued by the 
authorized body of the Party to the Customs Union can be obtained by any person of a CU Party, 
on whose territory the document is issued, including those not directly carrying out goods 
processing operations.  (As amended by the Protocol of 16.04.2010) 
2.  The document on the conditions of processing of goods in the customs territory shall contain 
the following information:  
1)  The person who issued the document; 
2)  Person (s) who (will) directly perform processing operations;  3) The name, classification of foreign goods and their products in accordance with the 
Commodity nomenclature of foreign economic activity, their quantity and value; 
4)  Documents confirming the fulfilment of foreign economic transaction, or other documents 
confirming the right of possession, use and/or disposal of goods not within a foreign 
transaction;  
5)  Production rate of processed products;  6)  Goods processing operations, way of carrying out thereof; 7)  Methods of identification of the goods;  
8)  Name, classification of residues and wastes in accordance with the Commodity nomenclature 
of foreign economic activity, their quantity and value;  
9)  The timeframe of processing of goods in the customs territory; 
10)  Replacing of the equivalent of goods, if such replacing is permitted;  
11)  The possibility of further commercial use of waste;  12)  Customs body (bodies) in which the goods are expected to be placed under the customs 
procedure for processing within the customs territory and the completion of customs 
procedures.  
3.  The document on the conditions of processing of goods in the customs territory, except for 
information required by paragraph 2 of this article may contain other information, if it is 
established by national legislation of the CU Parties.  
4.  Form and procedure for issuing a document on  the conditions of processing of goods in the 
customs territory, making any changes or additions, as well as the revocation (cancellation) are 
determined by the legislation of the Parties to the Customs Union.  
5.  Release of foreign goods in accordance with the customs procedure of processing in the 
customs territory is made by the Customs Authority of the CU Party, the authorized body of which 
issued the document on the conditions of processing of goods in the customs territory.  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 245. Output norms of processed products in the customs territory  
1.  Under the standard output of refined products the number or percentage of processed products 
is meant, formed as a result of processi ng of a certain amount of foreign goods. 
2.  If the processing operations in the custom s territory are made in respect of goods, whose 
characteristics remain practically constant, usually is carried out in accordance with clearly defined 
specifications and lead to processing products of permanent quality, the competent authorities of the – Parties to the  Customs Union may be established by the standard output norms of 
processed products  
Article 246. Waste generated as a result of pr ocessing of goods in the customs territory, 
and production losses 
1.  Waste generated during the processing of fore ign goods in the customs territory shall be placed 
under another customs procedure, except for the cases when waste are processed to the condition 
unsuitable for further commercial use.  
2.  For customs purposes the abovementioned waste are considered to be goods imported into the 
customs territory of the Customs Union in this condition.  
Specificity of determining the customs value of waste shall be determined by the Commission of 
the Customs Union.  (As amende d by the Protocol of 16.04.2010) 
3.  Production losses which are formed and/or lost as the result of processing operations, are not 
subject to a different customs procedure. 
 Article 247. Remains of the goods placed und er customs procedure of processing in the 
customs territory  
Remains of products formed as the result of proc essing operations in accordance with the output 
norms are to be put under a different customs procedure.  
Article 248. Replacement by equivalent goods  
1. Upon the permission of customs authorities th e replacement of foreign goods placed under the 
customs procedure of processing in the customs territory by equivalent goods is possible.  
2.  Under equivalent goods are meant goods of the Customs Union, which by their description, 
quality and technical characteristics correspond to the foreign goods.  
In the case of import for purpose of repair of spare parts in defective form, assemblies, units that 
were part of the goods previously exported unde r the customs procedure of export, goods of the 
Customs Union which, by their description, quality and technical characteristics correspond to the 
imported goods are treated as equivalent products without taking into the consideration their 
condition or and/or wear.  (As amended by the Protocol of 16.04.2010) 
3.  Products resulting from the processing of equivalent goods are treated as products of 
processing of foreign goods in accordance with the provisions of this chapter.  
4.  Equivalent products acquire the status of fo reign goods and the products they replaced - the 
status of the goods of the Customs Union.  
5.  If the replacement of foreign goods with equi valent goods is permitted the export of processed 
products obtained from equivalent goods is allowed before the import of foreign goods into the customs territory of the Customs Union.  The orde r of such a replacement is determined by the 
national legislation of the Parties to the Customs Union.  G/VAL/N/1/RUS/2/Add.1 
 
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  Article 249. Completion of the customs procedur e of processing in the customs territory  
1.  Customs procedure of processing in the custom s territory is to be completed before the expiry 
of timeframes of the processing by placement of processed products, foreign goods have not undergone operations for processing, residues and wastes generated from processing under the 
customs procedure of re-export in order and on conditions prescribed by this Code.  
Action of the customs procedure of processing in the customs territory may be completed before 
the expiry of timeframes of the processing by pl acement of processed products, foreign goods that 
have not undergone operations for processing, re sidues and wastes generated from processing 
under the customs procedure under the customs procedure of release for domestic consumption or other customs procedure except for customs procedure of transit, in the order and conditions stipulated by this Code. At the same time in respect of processed products non-tariff measures are 
not applied.  (As amended by the Protocol of 16.04.2010)  
2.  Before the expiry of timeframes for proc essing of the goods customs procedure of the 
processing within the customs territory (within the period of processing of goods) may be 
suspended in case of placement of processed pr oducts under the customs procedure of customs 
warehouse or temporary import. The order of suspension and resumption of customs procedures for processing on customs territory is determined by the decision of the Commission of the 
Customs Union.  
3.  Processed products may be placed under the customs procedure of export and/or other 
customs procedure, one or more parties (consignments). 
At the same time in respect of processed products non-tariff measures are not applied. 
Article 250. The origin and termination of th e obligation to pay customs duties, taxes, 
and their term of payment in respect of goods placed (placed) under the customs 
procedure for processing on customs territory  
1.  The obligation to pay customs duties, taxe s on goods placed under customs procedure of 
processing within the customs territory, occurs to the declarant with the registration by customs authorities of the customs declaration.  
2.  The obligation to pay import duties and taxes in respect of goods being placed (placed) under 
the customs procedure of processing within the customs territory, is terminated to the declarant:  
1)  Upon completion of customs procedure for processing within the customs territory before 
the expiry of the timeframe of processing of g oods stipulated in paragraph 1 of Article 243 of 
this Code, unless at the time of the procedure fell due customs duties and taxes;  
2)  In cases referred to in paragraph 2 of Articl e 80 of this Code.  (As amended by the Protocol 
of 16.04.2010) 
3.  The date for payment of import customs duties and taxes shall be considered:  
1)  in the case of the transfer of foreign goods to person other that was issued a document on 
the conditions of processing in the customs territory, and/or a person who directly performs 
processing operations without permission of cust oms authorities, - the day of the transfer of 
goods, and if that day is not determined - the date of the registration by customs authorities of the customs declaration, filed for plac ing goods under the customs procedure of 
processing within the customs territory;  
2)  In the case of the loss of foreign goods be fore the expiry the timeframe of processing of 
goods, except for destruction (irretrievable loss) due to accident or force majeure or natural loss under normal conditions of carriage (transportation) and storage - the day the goods 
were lost, and if that day is not set - date of the registration by customs authorities of the 
customs declaration, filed for placing goods under the customs procedure of processing on the customs territory;  
3)  in the case of in accomplishment of the customs procedure of processing within the customs 
territory before the expiry of the timeframe for processing of goods stipulated  in accordance G/VAL/N/1/RUS/2/Add.1 
 
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  with paragraph 1 of Article 243 of this Code  - the day of expiry of the timeframe of 
processing of goods.  
4.  Import customs duties and taxes payable in  the amount corresponding to the amounts of 
import customs duties and taxes which would be payable when goods were placed under the 
customs procedure of release for domestic consumption, excluding benefits on payment of 
customs duties, taxes, calculated on the date of  registration by customs authorities of customs 
declaration filed to place the goods under the customs procedure of processing within the customs 
territory.  
5.  in case  the processed goods placed under the customs procedure of re-exports are not 
exported from the customs territory of the Customs Union, a person referred to in paragraph 1 of this Article is to pay  interest in respect of the amounts of import customs duties, taxes, payable in 
accordance with the second part of paragraph 4 of Article 300 of this Code as if in respect of these 
amounts was provided deferring of payment of import customs duties and taxes calculated in the manner prescribed by the legislation of the Part ies of the Customs Union.  (As amended by the 
Protocol of 16.04.2010)  
Interest is calculated from the date of regist ration by the customs authorities of the customs 
declaration, filed for placing goods under the customs procedure of processing within the customs 
territory until the date of registration by the cust oms authorities of the customs declaration, filed 
for placement of goods under the customs procedure for re-export.  
Article 251. Specificities of the placement of  foreign goods under the customs procedure 
of release for internal consumption  
1.  When the processed products are placed under the customs procedure of release for domestic 
consumption shall be paid the amount of customs duties and taxes calculated in respect of foreign goods placed under the customs procedure of proces sing within the customs territory and used for 
the manufacture of processed products in accordance with the rules of their release. 
2.  When placing the processed products and/or foreign goods have not undergone operations for 
processing under customs procedure of release for domestic consumption rates of import customs 
duties, taxes, exchange rate is to be determined in accordance with the legislation of the Party to 
the Customs Union shall be determined on the date of registration by the  customs authority of the 
customs declaration, filed for placing goods under the customs procedure of processing within the 
customs territory.  
3.  from the amount of import customs duties and taxes paid by placing the processed products 
and/or foreign goods have not undergone operatio ns for processing under the customs procedure 
of release for domestic consumption, interest is to be paid, as if in respect of these sums was 
granted an extension of their payment from the date  of registration by the customs authorities of 
the customs declaration, filed for placing goods under the customs procedure of processing within the customs territory, calculated in accordance with the legislation of –the Parties to the 
Customs Union.  
Chapter 35 Customs procedure of proce ssing outside the customs territory 
Article 252. Content of the customs proced ure of processing outside the customs 
territory  
1.  Processing outside the customs territory is  a customs procedure under which goods of the 
Customs Union are exported from the customs territory of the Customs Union for the purpose to exercise operations for processing outside the customs territory of the Customs Union within the 
established term, with full conditional release from  payment of export customs duties and without 
application of measures of non-tariff regulation with subsequent import of processed products to the customs territory of the Customs Union. 
2.  Goods placed under the customs procedure of processing outside the customs territory and 
actually exported from the customs territory of the Customs Union loose the status of the goods of the Customs Union. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 253. Conditions of placement of  goods under the customs procedure of 
processing outside the customs territory 
1.  Goods may be placed under the customs proced ure of processing outside the customs territory 
subject to: 
1)  Submission of the document on conditions of processing of goods outside the customs 
territory released by the authorized authority of the Member State of the Customs Union and containing data determined in Article 257 of this Code. 
If the purpose of placement of goods under th e customs procedure of processing outside the 
customs territory is repair of such goods, the customs declaration may be used as the document mentioned in the first part of this sub-clause; 
2)  The possibility of identification of goods of the Customs Union in products of processing 
thereof by customs authorities other than in case of replacement of processed products with 
foreign goods in accordance with Article 259 of this Code.  (As amended by the Protocol of 16.04.2010) 
2.  The Customs Union Commission is entitled to determine the list of goods prohibited for 
placement under the customs procedure of processing outside the customs territory. 
3.  Goods placed under the customs procedure of release for internal consumption with provision 
of benefits for payment of customs duties, taxes connected with restrictions on use and/or disposal 
of such goods, may be placed under the custom s procedure of processing outside the customs 
territory for execution of operations for repair of such goods. 
Article 254. Operations for processing outside the customs territory  
Operations for processing of goods under the customs procedure of processing outside the 
customs territory include the following: 
1)  Reprocessing or processing of goods at whic h the goods lose their individual characteristics; 
2)  Manufacturing of goods including assembly, disassembly and adjustment; 
3)  Repair of the goods including restoration thereof, replacement of components. 
Article 255. Identification of goods of th e Customs Union in processed products  
For the purpose to identify goods of the Customs Union in processed products the following 
methods may be used: 
1)  Setting by the declarant, the processor or o fficials of customs authorities of seals, stamps, 
digital and other marks on initial goods of the Customs Union; 
2)  Detailed description, photos, depiction of goods of the Customs Union in scale; 
3)  Comparison of preliminarily selected samples, specimen of goods of the Customs Union and 
processed products; 
4)  Use of available marking of the goods, in particular, in form of serial numbers; 
5)  other methods which may be used according to the nature of goods and exercised 
operations for processing of goods, in partic ular, by means of investigation of provided 
detailed data on use of goods of the Customs Union in the technological process of execution 
of the goods processing operation as well as on the technology of production of processed products. 
Article 256. Term of processing of goods outside the customs territory  
1.  The term of processing of goods outside th e customs territory shall not exceed two years. 
The term of goods processing shall commence from the day of placement of the goods under the 
customs procedure of processing outside the customs territory, and in case of customs declaration 
of the goods in separate lots (several lots) – fr om the day of placement of the first lot of goods 
under this customs procedure. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  The term of processing of goods outside the customs territory includes: 
1)  The duration of the production process for processing of goods; 
2)  The time required for actual import of processed goods and placement thereof under 
customs procedures finalizing effectiveness of the customs procedure of processing outside 
the customs territory. 
3.  The term of processing of goods outside th e customs territory may be extended within the 
limits of the term stipulated in clause 1 of this article. 
4.  The procedure for establishment and extension of the term of processing of goods outside the 
customs territory shall be determined by laws of Member States of the Customs Union. 
Article 257. Document on conditions of processing of goods outside the customs 
territory  
1.  The document on conditions of processing of goods outside the customs territory to be released 
by a competent body of the Member State of the Customs Union, may be received by any person 
of the Member State of the Customs Union within the territory whereof this document is released. 
2.  The document on conditions of processing of  goods outside the customs territory shall contain 
the following data on: 
1)  The person to whom the document is released; 
2)  The person(s) who will directly execute processing operations; 
3)  The name, classification of the goods of the Customs Union and products of processing 
thereof in accordance with the Commodity Nomenclature of Foreign Economic Activities, quantity and value thereof; 
4)  Documents confirming execution of the foreign economic transaction or other documents 
confirming the right of possession, use and/or disposal of goods not within the framework of the foreign economic transaction; 
5)  Norms of output of processed products; 
6)  Operations for processing of goods, methods of execution thereof; 7)  Methods of goods identification; 
8)  The term of processing of goods outside the customs territory; 
9)  Replacement of processed products with foreign goods if such replacement is permissible; 10)  The customs authority (customs authorities) with which it is proposed to place the goods 
under the customs procedure of processing ou tside the customs territory and to complete 
this customs procedure. 
3.  The document on conditions of processing of  goods outside the customs territory may contain, 
in addition to the data mentioned in clause 2 of th is article, other data if this is provided for by 
laws of Member States of the Customs Union. 
4.  The form and procedure for release of the do cument on conditions of processing of goods 
outside the customs territory, amendment or supplement thereof as well as revocation 
(cancellation) thereof shall be determined by la ws of Member States of the Customs Union. 
5.  Goods of the Customs Union shall be released according to the customs procedure of 
processing outside the customs territory by the customs authority of the Member State of the Customs Union whose authorized authority released the document on conditions of processing of 
goods outside the customs territory. 
Article 258. Norms of output of processed products outside the customs territory  
1.  The norm of output of processed products shall mean quantity or percentage of processed 
products formed as a result of processing of a certain quantity of goods of the Customs Union. 
2.  If operations for processing outside the customs territory are exercised in relation to goods 
characteristics whereof remain almost permanent, usually exercised in accordance with clearly 
established technical requirements and result in obtainment of processed products with stable G/VAL/N/1/RUS/2/Add.1 
 
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  quality, competent authorities of Member States of the Customs Union may set standard norms of 
output of processed products. 
Article 259. Replacement of processed products with foreign goods  1.  Upon permit of the customs authority proce ssed products may be replaced with foreign goods 
which comply with the processed products in terms of description, quality and technical 
characteristics provided that processing operations  represent repair and in case of transportation 
of goods by means of pipeline transport.  (As amended by the Protocol of 16.04.2010) 
2.  If replacement of processed products with equivalent foreign goods is permitted, import of such 
foreign goods is permitted before export of goods of the Customs Union outside the customs 
territory.  At that, the procedure for such replac ement shall be determined by laws of Member 
States of the Customs Union. 
Article 260. Termination of the customs proc edure of processing outside the customs 
territory  
1.  The customs procedure of processing outs ide the customs territory terminates before 
expiration of the term of processing of goods by placement of processed products under customs 
procedures of re-import or release for internal consumption in accordance with the procedure and under the conditions prescribed by this Code. 
The customs procedure of processing outside th e customs territory may be terminated before 
expiration of the term of processing of goods by means of placement of the goods not passing 
through processing operations under customs procedure of re-import or export in accordance with the procedure and under the conditions prescribed by this Code. 
The customs procedure of processing outside the customs territory may not be terminated by the 
customs procedure of export is laws of Member States of the Customs Union provide that the goods placed under the customs procedure of pr ocessing outside the customs territory and/or 
products of processing thereof are subject to co mpulsory return to the territory of the Member 
State of the Customs Union. 
2.  Processed products may be placed under the customs procedures of re-import and release for 
internal consumption in one or several lots (shipments). 
Article 261. Occurrence and termination of th e obligation to pay export customs duties 
and the term of payment thereof in relation to goods to be placed (placed) under the 
customs procedure of processing  outside the customs territory 
1.  The obligation to pay export customs duties in relation to goods to be placed under the 
customs procedure of processing outside the cust oms territory arises to the declarant since the 
time of registration of the customs declaration by the customs authority. 
2.  The obligation of the declarant to pay export cu stoms duties in relation to goods to be placed 
(placed) under the customs procedure of proce ssing outside the customs territory terminates: 
1)  In case of expiration of the customs proc edure of processing outside the customs territory 
before expiration of the term of processing of  goods pursuant to clause 1 of Article 260 of 
this Code other than in cases when the term  of payment of export customs duties comes 
during this procedure; 
2)  In cases mentioned in clause 2 of Article 80 of this Code. 
3.  The term of payment of export customs duties shall be: 
1)  In case of transfer to a person not being the person directly exercising processing 
operations, without permit of customs authoritie s – the day of transfer of the goods and if 
no such day is established – the day of identifica tion of the fact of transfer of the goods by 
the customs authority; G/VAL/N/1/RUS/2/Add.1 
 
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  2) In case of loss of the goods before expiration  of the term of processing of goods, other than 
in case of destruction (non-recoverable loss) due to an accident or force-majeure or normal loss under the normal conditions of shipment (transportation) and storage – the day of loss of the goods and if no such day is established – the day of identification of the fact of loss of 
the goods by the customs authority; 
3) In case of non-completion of the customs procedure of processing outside the customs 
territory until expiration of the term of processing of goods according to clause 1 of 
Article 260 of this Code – the day of expirati on of the term of processing of goods. 
4.  Export customs duties are payable at such  amounts which correspond to amounts of export 
customs duties which would be payable at placem ent of the goods under the customs procedure of 
export, accrued as of the day of registration by  the customs authority of the transit declaration 
submitted for placement of the goods under the customs procedure of processing outside the 
customs territory. 
Article 262. Particularities of placement of processed products under the customs 
procedure of release for internal consumption  
In case of placement of processed products under the customs procedure of release for internal 
consumption import customs duties, taxes are payable in accordance with the following procedure: 
1)  The amount of import customs duties payable is  to be determined on the basis of the cost of 
operations for processing of goods. 
- If the cost of processing operations cannot be determined it shall be determined as 
the difference of the customs cost of proces sed products and the customs value of the 
goods placed under the customs procedure of processing outside the customs territory 
as if these goods are exported from the customs territory of the Customs Union at the day of placement of the processed products  under the customs procedure of release 
for internal consumption. 
- If any specific rates of import customs duties are applicable to processed products, 
the amount of import customs duties payable is to be determined as the product of 
the amount of the import customs duty calculated at the specific rate in relation to 
processed products and the relation of the cost of processing operations to the customs value of processed products as if processed products are placed under the customs procedure of release for internal consumption; 
2)  The amount of the value added tax payable is to be determined on the basis of the cost of 
operations for processing of goods which, in the absence of the documents evidencing the cost of such operations, may be determined as the difference between the customs value of 
the processed products and the customs value of the goods exported for processing; 
3)  The amount of excises in relation to processed goods is payable in full other than in cases 
when the operation for processing of goods is repair of exported goods. 
Article 263. Particularities of  placement of goods, placed under the customs procedure 
of processing outside the customs territory , under the customs procedure of export  
1.  In case of placement of goods, placed under  the customs procedure of processing outside the 
customs territory, under the customs procedure of export, the customs value of goods and/or their 
physical characteristic in kind (quantity, weight, volume or any other characteristic), rates of 
export customs duties, currency exchange rate set in accordance with laws of the Member State of the Customs Union shall be determined at the date of registration by the customs authority of the 
customs declaration submitted for placement of  the goods under the customs procedure of 
processing outside the customs territory. 
2.  The amounts of export customs duties paid  at placement of the goods, placed under the 
customs procedure of processing outside the cu stoms territory, under the customs procedure of 
export, are subject to accrual of interest as if a grace period for payment would be granted for such amounts from the date of registration by the customs authority of the customs declaration 
submitted for placement of the goods under the customs procedure of processing outside the G/VAL/N/1/RUS/2/Add.1 
 
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  customs territory, calculated in accordance with the procedure established by laws of Member 
States of the Customs Union. 
Chapter 36 Customs procedure of proc essing for internal consumption 
Article 264. Content of the customs procedure of processing for internal consumption  
Processing for internal consumption represents a customs procedure at which foreign goods are 
used for execution of processing operations in the customs territory of the Customs Union within the established terms without payment of any import customs duties, with application of 
prohibitions and restrictions as well as limitations due to application of special protective, 
anti-dumping and compensatory measures subject to further placement of processed products under the customs procedure of release for intern al consumption with payment of import customs 
duties at the rates applicable to processed products. 
Article 265. Conditions of placement of  goods under the customs procedure of 
processing for internal consumption  
1.  Processing for internal consumption is permissible in relation to the goods the list whereof is 
determined by laws of Member States of the Cu stoms Union.  (As amended by the Protocol of 
16.04.2010) 
2.  Placement of goods under the customs proced ure of processing for internal consumption is 
permitted subject to: 
1)  Submission of the document on conditions of processing of goods for internal consumption 
released by the authorized authority of the Member State of the Customs Union and 
containing the data determined in article 269 of this Code; 
2)  Possibility of identification of foreign goods in products of processing thereof by customs 
authorities; 
3) If amounts of import customs duties payable in relation to processed products are lower 
than the rates which would be payable as of the day of placement of foreign goods under 
the customs procedure of processing for internal  consumption if they were placed under the 
customs procedure of release for internal consumption; 
4)  Processed products may not be restored in the initial condition by any economically 
advisable method. 
3.  Goods placed under the customs procedure of processing for internal consumption will maintain 
the status of foreign goods and goods received as a result of the operation for processing of goods 
will acquire the status of foreign goods. 
4.  The customs procedure of processing for internal consumption may be used for foreign goods 
previously placed under customs procedures subjec t to observance of requirements and conditions 
prescribed by this Code. 
Article 266. Processing operations for internal consumption  1.  Operations for processing of goods within the customs procedure of processing for internal 
consumption include the following: 
1)  Reprocessing or processing of goods at which foreign goods lose their individual 
characteristics; 
2)  Production of goods including assembly, disassembly and adjustment. 
2.  Operations for processing  of goods do not include: 
1)  Operations for ensuring safety of goods at  preparation thereof for sale and transportation; 
2)  Receipt of yield, growing and feeding of animals, fowl, fish as well as growing of shellfish 
and molluscs; 
3)  Growing of plants and trees; G/VAL/N/1/RUS/2/Add.1 
 
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  4)  Copying and multiplication of information, audio and video records on information media of 
any type. 
Article 267. Identification of foreign goods in processed products  For the purpose of identification of foreign goods in products of processing thereof the following 
methods may be used: 
1)  Setting of seals, stamps, digital and other marks on initial foreign goods by the declarant, 
processor or officials of customs authorities; 
2)  Detailed description, photos, depiction of foreign goods in scale; 
3)  Comparison of preliminarily selected samples, specimen of foreign goods and processed 
products; 
4)  Use of available marking of the goods, in particular, in form of serial numbers; 
5)  Other methods which may be used according to the nature of goods and exercised 
operations for processing of goods, in partic ular, by means of investigation of provided 
detailed data on use of foreign goods in the technological process of execution of the goods 
processing operation as well as on the technolo gy of production of processed products or by 
means of customs control during execut ion of goods processing operations.  
Article 268. Term of processing of goods for internal consumption  
1.  The term of processing of goods for internal consumption shall not exceed one year. 
The term of goods processing shall commence from the day of placement of the goods under the 
customs procedure of processing for internal cons umption, and in case of customs declaration of 
the goods in separate lots (several lots) – from the day of placement of the first lot of goods under 
this customs procedure. 
The resolution of the Customs Union Commission may determine a longer term of processing of 
goods for internal consumption for certain categories of goods. 
2.  The term of processing of goods for internal consumption includes: 
1)  The duration of the production process for processing of goods; 
2)  The time required for placement of proce ssed goods under the customs procedure of release 
for internal use. 
3.  The term of processing of goods for internal consumption may be extended within the limits of 
the term stipulated in clause 1 of this article. 
4.  The procedure for establishment and extension of  the term of processing of goods for internal 
consumption shall be determined by laws of Member States of the Customs Union. 
Article 269. Document on conditions of proc essing of goods for internal consumption  
1.  The document on conditions of processing of goods for internal consumption to be released by 
a competent body of the Member State of the Cust oms Union, may be received by any person of 
the Member State of the Customs Union within th e territory whereof this document is released 
including those persons who do not directly execute goods processing operations.  (As amended by 
the Protocol of 16.04.2010). 
2.  The document on conditions of processing of goods for internal consumption shall contain the 
following data on: 
1)  The person to whom the document is released; 
2)  The person(s) who will directly execute processing operations; 
3) The name, classification of foreign goods and products of processing thereof in accordance 
with the Commodity Nomenclature of Foreign Economic Activities, quantity and value 
thereof; G/VAL/N/1/RUS/2/Add.1 
 
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  4)  Documents confirming execution of the foreign economic transaction or other documents 
confirming the right of possession, use and/or disposal of goods not within the framework of the foreign economic transaction; 
5)  Norms of output of processed products; 
6)  Operations for processing of goods, methods of execution thereof; 
7)  Methods of goods identification; 8)  Name, classification of remainders and wastes in accordance with the Commodity 
Nomenclature of Foreign Economic Activities, quantity and value thereof; 
9)  The term of processing of goods for internal consumption; 10)  Possibility of further commercial utilization of wastes; 11)  The customs authority (customs authorities) with which it is proposed to place the goods 
under the customs procedure of processing for internal consumption and to complete this 
customs procedure. 
3.  The document on conditions of processing of goods for internal consumption may also contain 
other data if this is provided for by laws  of Member States of the Customs Union. 
4.  The form and procedure for release of the docu ment on conditions of processing of goods for 
internal consumption, amendment or supplement thereof as well as revocation (cancellation) 
thereof shall be determined by laws of Member States of the Customs Union. 
5. Foreign goods shall be released according to the customs procedure of processing of goods for 
internal consumption by the customs authority of the Member State of the Customs Union whose authorized authority released the document on conditions of processing of goods for internal 
consumption. 
Article 270. Norms of output of processe d products for internal consumption  
1.  The norm of output of processed products shall mean quantity or percentage of processed 
products formed as a result of processing  of a certain quantity of foreign goods. 
2 .   I f  o p e r a t i o n s  f o r  p r o c e s s i n g  f o r  i n t e r n a l  consumption are exercised in relation to goods 
characteristics whereof remain almost permanent, usually exercised in accordance with clearly 
established technical requirements and result in obtainment of processed products with stable 
quality, competent authorities of Member States of the Customs Union may set standard norms of 
output of processed products. 
Article 271. Wastes formed as a result of pr ocessing of goods for internal consumption 
and production losses  
1 .   W a s t e s  f o r m e d  a s  a  r e s u l t  o f  p r o c e s s i n g  of foreign goods for internal consumption before 
expiration of the term of processing are subj ect to placement under another customs procedure 
other than in case when such wastes are reprocessed into the condition unsuitable for further 
commercial use thereof. 
2.  For customs purposes such wastes are to be  considered as goods imported to the customs 
territory of the Customs Union in such condition. 
Particularities of determination of the customs value of wastes are to be set by the resolution of 
the Customs Union Commission.  (As amended by the Protocol of 16.04.2010) 
3.  Production losses generated and/or irrevocably lost as a result of processing operations are not 
subject to placement under any other customs procedure. 
Article 272. Remainders of goods placed under  the customs procedure of processing for 
internal consumption  
Remainders of goods formed as a result of exec ution of operations for processing for internal 
consumption according to output norms until expirati on of the term of processing are to be placed 
under another customs procedure. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 273. Termination of the customs procedure of processing for internal 
consumption  
The customs procedure of processing for internal consumption terminates before expiration of the 
term of processing of goods by placement of pr ocessed products under the customs procedure of 
release for internal consumption in accordance with the procedure and under the conditions 
prescribed by this Code. 
At that, no measures of non-tariff regulation shall apply to processed products. 
Article 274. Occurrence and termination of the obligation to pay import customs duties 
and taxes, and the term of payment thereof in  relation to goods to be placed (placed) 
under the customs procedure of proc essing for internal consumption 
1.  The obligation to pay import customs duties, taxes in relation to goods to be placed under the 
customs procedure of processing for internal consumption arises to the declarant since the time of 
registration of the customs declaration by the customs authority. 
2.  The obligation of the declarant to pay taxes in relation to goods to be placed (placed) under the 
customs procedure of processing for internal consumption terminates in cases mentioned in 
clause 2 of Article 80 of this Code. 
3.  The obligation of the declarant to pay import cu stoms duties in relation to goods to be placed 
(placed) under the customs procedure of processing for internal consumption terminates: 
1)  In case of expiration of the customs procedure of processing for internal consumption before 
expiration of the term of processing of goods pu rsuant to clause 1 of Article 268 of this Code 
other than in cases when the term of payment of import customs duties comes during this 
procedure; 
2)  In cases mentioned in clause 2 of Article 80 of this Code. 
4.  Taxes in relation of foreign goods are payable until release of the goods in accordance with the 
customs procedure of processing for internal consumption. 
5.  The term of payment of import customs duties shall be: 1)  In case of transfer of foreign goods to a person not being the person to whom the document 
on conditions of processing of goods in the customs territory is released and/or the person 
directly exercising processing operations, without permit of customs authorities – the day of transfer of the goods and if no such day is established – the day of registration by the 
customs authority of the customs declaration submitted for placement of the goods under 
the customs procedure of processing for internal consumption; 
2)  In case of loss of foreign goods before expira tion of the term of processing of goods, other 
than in case of destruction (non-recoverable loss) due to an accident or force-majeure or 
normal loss under the normal conditions of shipment (transportation) and storage – the day 
of loss of the goods and if no such day is es tablished – the date of registration by the 
customs authority of the customs declaration submitted for placement of the goods under 
the customs procedure of processing for internal consumption; 
3)  In case of non-completion of the customs procedure of processing for internal consumption 
until expiration of the term of processing of g oods according to clause 1 of Article 268 of this 
Code – the day of expiration of the term of processing of goods. 
6.  Import customs duties are payable, in cases mentioned in clause 5 of this article, at such 
amounts which correspond to amounts of import customs duties which would be payable at placement of the foreign goods under the customs procedure of release for internal consumption, 
accrued as of the day of registration by th e customs authority of the customs declaration 
submitted for placement of the goods under the customs procedure of processing for internal 
consumption. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 275. Particularities of placement of processed products under the customs 
procedure of release for internal consum ption upon termination of the customs 
procedure of processing for internal consumption  
1.  For the purpose of development of economy br anches of Member States of the Customs Union 
and stimulation of import substitution in the territories of Member States of the Customs Union of 
investment goods the Customs Union Commission is entitled to determine certain types of goods and/or products of processing thereof if the customs value and/or their physical characteristic in 
kind (quantity, weight, volume or any other ch aracteristic) determined as of the date of 
registration by the customs authority of the cu stoms declaration submitted for placement of the 
goods under the customs procedure of processing for internal consumption, may apply for the purpose of application of import customs duties in relation to processed products. 
2.  Rates of import customs duties applicable in the country of origin of the goods placed under the 
customs procedure of processing for internal consumption shall apply for processed products. In cases when any foreign goods originating from various countries are used in the course of 
processing, application of rates of import customs duties shall be effected taking into account the 
following particularities: 
1)  If processing results in change of the cl assification code of the goods according to the 
Commodity Nomenclature of Foreign Economic Activities at the level of any of the first four 
signs, processed products shall be subject to rates of customs duties as to goods imported 
from the countries treated as the most favoured nations in the commercial and political relations; 
2)  In other cases rates of customs duties shall apply according to the country of origin of such 
foreign goods the customs value whereof is the highest. 
Article 276. Particularities of placement of foreign goods not subject to any processing 
operations under the customs procedure of  release for internal consumption upon 
termination of the customs procedure of processing for internal consumption  
1.  In case of placement of foreign goods whic h were not processed under the customs procedure 
of release for internal consumption before expirati on of the term of processing of the goods, the 
rates of import customs duties and currency exchange rate set in accordance with the laws of the Member State of the Customs Union shall be determined as of the date of registration by the customs authority of the customs declaration submitted for placement of the goods under the 
customs procedure of processing for internal consumption. 
2.  The amounts of import customs duties paid at placement of foreign goods which were not 
processed under the customs procedure of release for internal consumption, are subject to accrual 
of interest as if a grace period for payment would be granted for such amounts from the date of 
registration by the customs authority of the cu stoms declaration submitted for placement of the 
goods under the customs procedure of processing for internal consumption, calculated in 
accordance with the procedure established by laws of Member States of the Customs Union. 
Chapter 37 Customs procedure of temporary import (admission) 
Article 277. Content of the customs proced ure of temporary import (admission)  
Temporary import (admission) represents the customs procedure at which foreign goods are used 
during the established term in the customs territory of the Customs Union with conditional release, 
full or partial, from payment of import customs duties, taxes and without application of any measures of non-tariff regulation with subseque nt placement under the customs procedure of re-
export. 
Article 278. Conditions of placement of the goods under the customs procedure of 
temporary import (admission) 
1.  Placement of goods under the customs procedur e of temporary import (admission) is permitted 
subject to the possibility of identification of g oods to be placed under such customs procedure at G/VAL/N/1/RUS/2/Add.1 
 
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  further customs declaration thereof for the purpose to finalize the customs procedure for 
temporary import (admission). 
Identification of goods is not required in cases wh en international treaties of Member States of the 
Customs Union permit replacement of temporarily imported goods. 
2.  The following goods may not be placed und er the customs procedure of temporary import 
(admission): 
1)  Foods, beverages including alcoholic beverages, tobacco and tobacco articles, raw materials 
and semi-products, consumables and samples other than in case of import thereof in single 
counterparts for advertisement and/or demonstration purposes or as exhibits or industrial samples; 
2)  Wastes including industrial wastes; 
3)  Goods prohibited for import to the customs territory of the Customs Union. 
3.  Foreign goods previously placed under other customs procedures may be placed under the 
customs procedure of temporary import (admission ) subject to observance of requirements and 
conditions prescribed by this Code. 
Article 279. Restrictions on use and disposal of temporarily imported goods  1.  Goods placed under the customs procedure of temporary import (admission) (hereinafter 
referred to as the "temporarily imported goods") sh all remain in the invariable condition other than 
changes due to natural wear or natural loss under the normal conditions of shipment (transportation), storage and/or use (operation). 
Operations may be carried out with temporarily imported goods required to ensure safety thereof 
including repair operations (other than capital repair and modernization), technical maintenance 
and other operations required for maintenance of the goods in the normal condition subject to ensuring identification of the goods by the cust oms authority at re-export thereof.  (As amended 
by the Protocol of 16.04.2010) 
It is permissible to carry out tests, studies, testing, checks, experiments or trials with temporarily 
imported goods or to use the sale in the course of tests, studies, testing, checks, experiments or 
trials.  (As amended by the Protocol of 16.04.2010) 
2.  Temporarily imported goods shall be in actual possession and use of the declarant. 3.  The declarant may transfer temporarily imported goods to another person for possession and 
use: 
1)  For the purpose of technical maintenance, repair (other than major repair and/or 
modernization), storage, transportation and for other purposes in cases determined by laws 
and/or international treaties of Member States of the Customs Union – without permit of the 
customs authority; 
2)  In other cases – upon permit of the customs authority. 
4.  For the purpose to obtain the permit from the customs authority for transfer of temporarily 
imported goods to other persons for possession and use, the declarant of such goods shall submit 
to the customs authority where the placement under the customs procedure was exercised a 
written application with indication of reasons for transfer of temporarily imported foods to another person and data on such person. 
Transfer of temporarily imported goods to other persons for possession and use will not release 
the declarant for the customs procedure of temporary import (admission) from requirements and conditions set in this section and will not suspend or extent the term of temporary import. 
5.  It is permitted to use temporarily imported goods being transport vehicles outside the customs 
territory of the Customs Union as transport vehicles for international transportation in accordance with the procedure established by section 48 of this Code. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 280. Term of temporary import of goods 
1.  Term of temporary import of goods shall be established by the customs authority on the basis 
of the declarant's request on the basis of purposes  and circumstances of such import and shall not 
exceed two years from the date of placement of the goods under the customs procedure of 
temporary import other than in cases prescribed by this article. 
At the written request of the declarant the te rm of temporary import of the goods may be 
extended by the customs authority within the limits of the term specified in the first part of this 
clause or determined pursuant to clause 2 of this article. 
2.  For certain categories of goods, depending on purposes of import thereof to the customs 
territory of the Customs Union the Customs Union Commission may set shorter or longer terms of temporary import than the term specified in the firs t part of clause 1 of this article.  (As amended 
by the Protocol of 16.04.2010) 
3.  In case of repeated placement of goods under the customs procedure of temporary import 
(admission), in particular, when declarants for this customs procedure are different persons, the 
total term of temporary import shall not exceed the term specified in the first part of this clause or 
determined pursuant to clause 2 of this article. 
Article 281. Termination and suspension of the customs procedure of temporary import 
(admission) 
1.  The customs procedure of temporary import (admission) shall be terminated before expiration 
of the term of temporary import by means of pl acement of temporarily imported goods under the 
customs procedure of re-export in accordance with the procedure and under the conditions 
prescribed by this Code. 
The customs procedure of temporary import (admi ssion) may be terminated before expiration of 
the term of temporary import by means of placement of temporarily imported goods under 
another customs procedure other than the customs procedure of customs transit in accordance 
with the procedure and under the cond itions prescribed by this Code. 
2.  Until expiration of the term of temporary import the customs procedure of temporary import 
(admission) may be suspended in case of placement of temporarily imported goods under the 
customs procedure of customs warehouse or another customs procedure determined on the basis of the resolution of the Customs Union Commission.   The procedure for suspension and resumption 
of the customs procedure of temporary import (adm ission) shall be determined on the basis of the 
resolution of the Customs Union Commission.  (As amended by the Protocol of 16.04.2010) 
3. Temporarily imported goods may be placed under the customs procedure of re-export or 
another customs procedure in one or several lots. 
Article 282. Full conditional and partial cond itions release from payment of customs 
duties, taxes  
1.  The list of goods which may be temporarily imported with full conditional release from payment 
of customs duties, taxes as well as conditions of such release including the terms thereof shall be 
determined according to international treaties of Member States of the Customs Union and/or resolutions of the Customs Union Commission. 
2.  Goods temporarily imported with full conditional release from payment of customs duties, taxes 
shall be used within the territory of the Member State of the Customs Union, the customs authority 
whereof placed such goods under the customs procedure of temporary import (admission), unless otherwise is determine by the resolution of the Customs Union Commission. 
3.  As regard to goods for which no full conditional release from import customs duties, taxes has 
been granted, and in case of non-observance of the conditions of full conditional release from payment of import customs duties, taxes set pursuant to clause 1 of this article, partial conditional 
release from payment of import customs duties, taxes will apply. G/VAL/N/1/RUS/2/Add.1 
 
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  In case of partial conditional release from payment of import customs duties, taxes, 3 per cent of 
the amount of import customs duties, taxes whic h would be payable if the goods were placed 
under the customs procedure of release for internal consumption at the date of registration of the customs declaration submitted for placement of  such goods under the customs procedure of 
temporary import (admission) shall accrue per each full and non-full calendar month of situation of 
the goods within the customs territory of the Customs Union. 
4.  In case of partial conditional release from  payment of import customs duties, taxes, the 
amount of import customs duties, taxes shall be paid at placement of the goods under the customs 
procedure of temporary import (admission) over the entire established period of the term of such 
customs procedure or on the periodical basis, at  the discretion of the declarant, but not less 
frequently than once every three months. Frequency of payment of amounts of import customs 
duties, taxes shall be determined by the declaran t subject to consent of the customs authority. 
5.  The total amount of import customs duties, taxes chargeable in case of temporary import with 
partial conditional release from payment of import customs duties, taxes, shall not exceed the 
amount of import customs duties, taxes, which would be payable if the goods were placed under 
the customs procedure of release for internal consumption at the date of registration of the customs declaration submitted for placement of  such goods under the customs procedure of 
temporary import (admission), without taking into account any benefits for payment of import 
customs duties, taxes. 
6.  Upon termination of the customs procedure of temporary import (admission) pursuant to 
clause 1 of Article 281 of this Code, amounts of import customs duties, taxes paid in case of partial 
conditional release from payment of import customs duties, taxes, are not subject to return 
(offset). 
Article 283. Occurrence, termination of the obligation to pay import customs duties, 
taxes and terms of payment thereof in relation  to goods to be placed (placed) under the 
customs procedure of tempor ary import (admission)  
1.  The obligation to pay customs duties, taxes in relation to goods to be placed under the customs 
procedure of temporary import (admission) arises to the declarant since the time of registration of 
the customs declaration by the customs authority. 
2.  The obligation of the declarant to pay import customs duties, taxes in relation to goods to be 
placed under the customs procedure of temporary import (admission) will terminate: 
1)  Upon termination of the customs procedure of temporary import (admission) in accordance 
with clause 1 of Article 281 of this Code othe r than in case when the term of payment of 
import customs duties, taxes comes during this procedure; 
2)  In cases mentioned in clause 2 of Article 80 of this Code. 
3.  Import customs duties, taxes in case of partial conditional release from payment of import 
customs duties, taxes are payable within the following terms: 
1)  Until release of the goods in accordance with the customs procedure of temporary import 
(admission) subject to payment of the entire sum of import customs duties, taxes payable 
over the established term of temporary use or payment of the first part of the amount of import customs duties, taxes payable, in case of frequency of such payment; 
2)  Until commencement of the period for which import customs duties, taxes are payable, in 
case of frequency of such payment; 
3)  In relation to goods placed under the customs procedure of temporary import (admission) 
using benefits for payment of customs duties, taxes connected with restrictions on use 
and/or disposal of such goods: 
- In case of refusal to use such benefits – until amendment of the customs declaration 
submitted for placement of the goods under the customs procedure of temporary 
import (admission), to the extent of refusal to use benefits; 
- In case of execution of any actions with goods with violation of restrictions on use 
and/or disposal of these goods, established in connection with use of such, - on the G/VAL/N/1/RUS/2/Add.1 
 
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  first day of execution of such actions and if no such day is stipulated – at the date of 
registration by the customs authority of  the customs declaration submitted for 
placement of the goods under the customs procedure of temporary import (admission); 
4)  In case of violation of the conditions under which the goods were placed under the customs 
procedure of temporary import (admission) with full release from payment of import customs duties, taxes - at the date of registra tion by the customs authority of the customs 
declaration submitted for placement of the g oods under the customs procedure of temporary 
import (admission). 
4.  The term of payment of import customs duties, taxes in relation to goods placed under the 
customs procedure of temporary import (admission) with full conditional or partial conditional 
release from payment of import customs duties, taxes is: 
1)  In case of transfer of temporarily impo rted goods to other persons without permit of 
customs authorities – the day of transfer and if no such day is stipulated – at the date of 
registration by the customs authority of the customs declaration submitted for placement of 
the goods under the customs procedure of temporary import (admission); (As amended by the Protocol of 16.04.2010) 
2)  In case of loss of temporarily imported g oods during the term of temporary import of the 
goods established by the customs authority, other than in case of destruction (non-recoverable loss) due to an accident or force-majeure or normal loss under the normal conditions of shipment (transportation) and storage – the day of loss of the goods and if no 
such day is stipulated – at the date of regist ration by the customs authority of the customs 
declaration submitted for placement of the g oods under the customs procedure of temporary 
import (admission); (As amended by the Protocol of 16.04.2010) 
3)  In case of non-completion of the cust oms procedure of temporary import (admission) 
according to clause 1 of Article 281 of this Co de – the day of expiration of the term of 
temporary import of the goods. 
5.  Import customs duties, taxes are payable, in cases mentioned in clause 4 of this article, at 
such amounts which correspond to amounts of import customs duties, taxes which would be payable at placement of the such goods under the customs procedure of release for internal consumption, without taking into account any tariff preferences and benefits for payment of 
customs duties, taxes accrued as of the day of registration by the customs authority of the 
customs declaration submitted for placement of  the goods under the customs procedure of 
temporary import (admission) less sums of customs duties, taxes paid at partial release from 
payment of customs duties, taxes. 
Article 284. Particularities of placement of temporarily imported goods under the 
customs procedure of release for internal consumption  
1.  In case of placement of temporarily imported  goods under the customs procedure of release for 
internal consumption rates of import customs duties, taxes and currency exchange rate set in accordance with laws of the Member State of the Customs Union are to be determined at the date 
of registration by the customs authority of the customs declaration submitted for placement of the 
goods under the customs procedure of temporary import (admission). 
2.  At placement under the customs procedure of release for internal consumption after the 
customs procedure of temporary import (admission) of goods as regard to which the declarant of 
the customs procedure of release for internal consumption paid within the customs procedure of 
temporary import (admission) customs duties, taxes, in case of partial conditional release from payment of import customs duties, taxes, import customs duties, taxes are payable at the amount 
of difference between the sums of customs duties , taxes payable at placement under the customs 
procedure of release for internal consumption, and customs duties, taxes paid within the customs procedure of temporary import (admission). 
Provisions of the first part of this clause shall also apply if, before placement of the goods 
mentioned in the first part of this clause under the customs procedure of release for internal G/VAL/N/1/RUS/2/Add.1 
 
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  consumption, such goods were placed under the customs procedure (procedures) of customs 
warehouse, temporary import (admission) or were placed for temporary storage. 
3.  At placement under the customs procedure of release for internal consumption of goods subject 
to full conditional or partial conditional release from payment of import customs duties, taxes, over 
the period of application of such release, amounts of customs duties, taxes which would be 
payable if such amounts were subject to any grace period (instalments) since the day of application of full conditional or partial conditional release from payment of import customs duties, 
taxes, are subject to accrual of interest calculated  in accordance with the procedure established by 
laws of Member States of the Customs Union. 
The Customs Union Commission may determine cases when interest specified in the first part of 
this clause shall not be paid for certain categories  of temporarily imported goods.  (As amended by 
the Protocol of 16.04.2010) 
Chapter 38 Customs procedure of temporary export 
Article 285. Content of the customs procedure of temporary export  
Temporary export represents the customs procedure at which goods of the Customs Union are 
exported and used during the established term outside the customs territory of the Customs Union with full release from payment of export custom s duties and without application of any measures 
of non-tariff regulation with further placem ent under the customs procedure of re-import. 
Goods placed under the customs procedure of temp orary export and actually exported from the 
customs territory of the Customs Union loose the status of the goods of the Customs Union. 
Article 286. Conditions of placement of the goods under the customs procedure of 
temporary export  
1.  Placement of goods under the customs procedur e of temporary export is permitted subject to 
the possibility of identification of goods to be  placed under such customs procedure subject to 
further termination of the customs procedure of temporary export. 
Identification of goods is not required in cases wh en international treaties of Member States of the 
Customs Union permit replacement of temporarily exported goods. 
2.  The following goods may not be placed under the customs procedure of temporary export: 
1)  Foods, beverages including alcoholic beverages, tobacco and tobacco articles, raw materials 
and semi-products, consumables and samples other than in case of export thereof in single counterparts for advertisement and/or demonstration purposes or as exhibits or industrial 
samples; 
2)  Wastes including industrial wastes; 3)  Goods prohibited for export outside the customs territory of the Customs Union. 
Article 287. Restrictions on use and di sposal of temporarily exported goods  
1.  Temporarily exported goods shall remain in the invariable condition other than changes due to 
natural wear or natural loss under the normal conditions of shipment (transportation), storage 
and/or use (operation). 
2.  Operations may be carried out required to ensure safety of goods including repair operations 
(other than capital repair and modernization), technical maintenance and other operations required for maintenance of the goods in the normal  condition subject to ensuring identification of 
the goods by the customs authority at re-import thereof. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 288. Term of temporary export of goods 
1.  Term of temporary export of goods shall be established by the customs authority on the basis 
of the declarant's request on the basis of purposes  and circumstances of such export other than in 
case mentioned in clause 2 of this article. 
At the written request of the declarant the te rm of temporary export of the goods may be 
extended by the customs authority taking into  account clauses 2 and 3 of this article. 
2.  For certain categories of goods, depending on  purposes of export thereof outside the customs 
territory of the Customs Union as well as for certain types of goods back import whereof at 
temporary export is compulsory in accordance with laws of Member States of the Customs Union, laws of Member States of the Customs Union may establish the limited terms of temporary export of such goods.  (As amended by the Protocol of 16.04.2010) 
3. In case of transfer of the ownership right to the temporarily exported goods to a foreign persons 
and if laws of the Member State of the Customs Union do not provide for the necessity to return such goods to the territory of such state, the te rm of temporary export of such goods may not be 
extended and such goods are to be placed under the customs procedure of export taking into 
account the second part of clause 1 of Article 243 of this Code.  (As amended by the Protocol of 
16.04.2010) 
Article 289. Termination of the custom s procedure of temporary export  
1.  The customs procedure of temporary export shal l be terminated before expiration of the term 
of temporary export by means of placement of  temporarily exported goods under the customs 
procedure of re-import in accordance with the procedure and under the conditions prescribed by 
this Code. 
The customs procedure of temporary export may be terminated before expiration of the term of 
temporary export by means of placement of temporarily exported goods under the customs 
procedures of export, processing outside the customs territory or temporary export without actual 
presentation thereof to the customs authority, in accordance with the procedure and under the conditions prescribed by this Code, other than in cases when temporarily exported goods are to be 
returned to the customs territory of the Customs Union in accordance with laws of Member States 
of the Customs Union. 
2.  Temporarily exported goods may be placed  under the customs procedure of re-import or 
another customs procedure in one or several lots. 
Article 290. Occurrence and termination of th e obligation to pay export customs duties 
and the term of payment thereof as regard to goods to be placed (placed) under the 
customs procedure of temporary export  
1.  The obligation of the declarant to pay export customs duties as regard to goods to be placed 
under the customs procedure of temporary export arises since the time of registration of the customs declaration by the customs authority. 
2.  The obligation of the declarant to pay export customs duties as regard to goods to be placed 
(placed) under the customs procedure of temporary export terminates:  
1)  In case of termination of the customs procedure of temporary export in accordance with 
clause 1 of Article 289 of this Code; 
2)  In cases mentioned in clause 2 of Article 80 of this Code. 
3.  In case of non-completion of the customs proc edure of temporary export until expiration of the 
term of temporary export according to clause 1 of  Article 289 of this Code, other than in case of 
destruction (non-recoverable loss) due to an accident or force-majeure or normal loss under the 
normal conditions of shipment (transportation) and storage, use (operation), the term of payment of export customs duties shall be the day of expi ration of the term of temporary export set by 
customs authorities.  G/VAL/N/1/RUS/2/Add.1 
 
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  4.  Export customs duties are payable at such  amounts which correspond to amounts of export 
customs duties which would be payable at placement of the such goods under the customs procedure of export accrued as of the day of regi stration by the customs authority of the customs 
declaration submitted for placement of the g oods under the customs procedure of temporary 
export. 
Article 291. Particularities of placement of temporarily exported goods under the 
customs procedure of export  
1.  At placement of temporarily exported g oods under the customs procedure of export the 
customs value of the goods and/or their physical characteristics in kind (quantity, weight, volume or any other characteristic), rates of export cu stoms duties and currency exchange rate set in 
accordance with laws of the Member State of the Customs Union shall be determined at the date of 
registration by the customs authority of the cu stoms declaration submitted for placement of the 
goods under the customs procedure of export. 
2.  The amounts of export customs duties paid  at placement of the goods, placed under the 
customs procedure of re-export, are subject to accr ual of interest as if a grace period for payment 
would be granted for such amounts from the date of registration by the customs authority of the 
customs declaration submitted for placement of  the goods under the customs procedure of 
temporary export, calculated in accordance with the procedure established by laws of Member 
States of the Customs Union. 
Chapter 39 Customs procedure of re-import 
Article 292. Content of the cu stoms procedure of re-import 
1.  Re-import represents the customs procedure at  which the goods previously exported from the 
customs territory of the Customs Union are imported back to the customs territory of the Customs Union within the terms set in Article 293 of this Code without payment of import customs 
duties, taxes and without application of any measures of non-tariff regulation. 
2.  Goods placed under the customs procedure of re-import acquire the status of the goods of the 
Customs Union other than goods mentioned in sub-clause 4) of clause 1 of Article 293 of this Code 
representing products of processing of the go ods exported from the customs territory of the 
Customs Union pursuant to clause 3 of Article 253 of this Code. 
Article 293. Conditions of placement of good s under the customs procedure of re-import  
1. The customs procedure of re-import may apply to previously exported goods: 
1)  Placed under the customs procedure of export or representing the products of processing of 
goods placed under the customs procedure of processing in the customs territory and exported from the customs territory of the Customs Union in accordance with the customs 
procedure of re-export, if: 
- These goods are placed under the customs procedure of re-import within three years 
from the day following the day of transfer thereof through the customs border at 
export from the customs territory of the Customs Union or within another term set 
according to clause 2 of this article; 
- These goods are in the invariable condition other than any changes due to natural 
wear or natural loss under the normal conditions of shipment (transportation), storage 
and/or use (operation); 
- Documents according to Article 294 of this Code have been submitted to the customs 
authority; 
2)  Placed under the customs procedure of temporary export if such goods are imported during 
the term of temporary export and are in the same condition other than any changes due to natural wear or natural loss under the normal conditions of shipment (transportation), 
storage and/or use (operation) as well as chan ges permissible for such goods subject to use 
thereof in accordance with the customs procedure of temporary export; G/VAL/N/1/RUS/2/Add.1 
 
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  3)  Placed under the customs procedure of proc essing outside the customs territory if such 
goods are imported during the term of processing and are in the same condition as the condition wherein they were exported from the customs territory of the Customs Union other than any changes due to natural wear or natural loss under the normal conditions of 
shipment (transportation), storage and/or use (operation); 
4)  Representing products of processing of  goods placed under the customs procedure of 
processing outside the customs territory if the purpose of processing was free (warranty) 
repair and such goods are placed under the customs procedure of re-import during the term 
of processing, other than products of processing of goods at release whereof under the customs procedure of release for internal consumption availability of a defect (defects) resulting in free (warranty) repair of such goods was taken into account. 
2.  The Customs Union Commission may establish by its resolution for certain categories of goods 
the terms exceeding the term specified in sub-clause 1) of clause 1 of this article. 
3.  At re-import, reimbursement of taxes and/or  interest thereon, when amounts of such taxes 
and/or interest in connection with export of goods from the customs territory were not paid or 
were paid back, as well as amounts of other taxes, subsidies and other sum not paid or received directly or indirectly as payments, benefits or compensations in connection with export of the 
goods from the customs territory, shall be effected in accordance with the procedure and under 
the conditions established by laws of Member St ates of the Customs Union.  (As amended by the 
Protocol of 16.04.2010) 
At re-import, reimbursement of import customs duties, when sums of such duties in connection 
with export of the goods from the customs territory were not paid or were paid back, shall be 
effected in accordance with the international contract of Member States of the Customs Union.  (The second part was introduced by the Protocol of 16.04.2010) 
4.  The declarant for the customs procedure of re-import may be the person being the declarant 
for one of the customs procedure specified in clause  1 of this article according to which the goods 
were exported from the customs territory of the Customs Union. 
Customs laws of the Customs Union may stipulate other cases when another person may act as 
the declarant of the customs procedure of re-import. 
5.  Goods are to be placed under the customs procedure of re-import in the Member State of the 
Customs Union where they were placed under one of the customs procedures mentioned in 
clause 1 of this article. 
Article 294. Documents and data required for placement of goods under the customs 
procedure of re-import  
1.  In order to place goods under the customs proc edure of re-import the declarant shall submit to 
the customs authority data about circumstances of export of the goods from the customs territory 
of the Customs Union as well as data on operations for repair of the goods if such operations were 
carried out with the goods outside the cu stoms territory of the Customs Union. 
2.  For confirmation of data specified in clause  1 of this article the declarant shall submit the 
customs declaration accepted at export of the g oods as well as documents confirming the date of 
transfer of the goods through the customs border while being exported. 
Article 295. Return (offset) of amo unts of export customs duties  
In relation to goods mentioned in sub-clause 1) of  clause 1 of article 293 of this Code placed under 
the customs procedure of re-import, return (offset) of paid amounts of export customs duties shall 
be returned (offset) provided that the above mentioned goods are placed under the customs 
procedure of re-import not later than six months after the day following the day of placement of such goods under the customs procedure of export. G/VAL/N/1/RUS/2/Add.1 
 
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  Chapter 40 " Customs procedure of re-export" 
Article 296. Content of the customs procedure of re-export Re-export is the customs procedure at which the goods previously imported to the customs 
territory of the Customs Union or products of processing of goods placed under the customs 
procedure of processing in the customs territory are exported from this territory without payment 
and/or with repayment of import customs duties, taxes and without application of any measures of non-tariff regulation. 
Article 297. Conditions of placement of good s under the customs procedure of re-export  
The following goods may be placed under the customs procedure of re-export: 1)  Foreign goods situated in the customs territory of the Customs Union including those 
imported with violation of measures of non-tariff regulation and products of processing of 
goods placed under the customs procedure of processing in the customs territory; 
2)  Goods placed under the customs procedure of issue for internal consumption if such goods 
are returned due to non-observance of the condit ions of the foreign economic transaction, in 
particular, in terms of quantity, quality, descrip tion or package, subject to observance of the 
following conditions: 
- The gods are to be placed under the customs procedure of re-export within one year 
from the day following the day of release for internal consumption; 
- Documents according to Article 299 of this Code were submitted to the customs 
authority; 
- The goods have not been used or repaired in the customs territory of the 
Customs Union other than in cases when use of the goods was necessary to identify 
defects or other circumstances resulting in return of the goods; 
- Goods may be identified by the customs authority. 
Article 298. Particularities of transporta tion of goods placed under the customs 
procedure of re-export  
Goods placed under the customs procedure of re -export are to be exported from the customs 
territory of the Customs Union in accordance with section 32 of this Code. 
Article 299. Documents and data required fo r placement under the customs procedure of 
re-export of goods previously placed under  the customs procedure of release from 
internal consumption  
In order to place under the customs procedure of re-export of goods previously placed under the 
customs procedure of release for internal consumpt ion, the declarant shall submit to the customs 
authority documents containing data on: 
1)  Circumstances relating to import of the g oods to the customs territory of the Customs Union 
(on the basis of documents confirming execution of the foreign economic transaction); 
2)  Non-fulfilment of the conditions of the foreign economic transaction; 
3)  Placement of such goods under the customs procedure of release for internal consumption; 
4)  Use of such goods after placement under the customs procedure of release for internal 
consumption. 
Article 300. Occurrence and termination of the obligation to pay customs duties, taxes 
and the term of payment thereof in relation to  foreign goods to be placed (placed) under 
the customs procedure of re-export  
1.  The obligation of the declarant to pay import customs duties, taxes in relation to foreign goods 
to be placed under the customs procedure of re-exp ort arises from the time of registration of the 
customs declaration by the customs authority. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  The obligation of the declarant to pay import customs duties, taxes in relation to foreign goods 
to be placed under the customs procedure of re-export terminates: 
1)  In case of actual export of foreign goods from the customs territory of the Customs Union, 
place of retirement confirmed by the customs authority, in accordance with the procedure 
determined by the resolution of the Customs Union Commission; 
2)  In cases mentioned in clause 2 of Article 80 of this Code. 
3.  In case of non-export from the customs terri tory of the Customs Union of foreign goods placed 
under the customs procedure of re-export, other than in cases of destruction (irrecoverable loss) 
thereof due to an accident or force-majeure or normal loss under the normal conditions of shipment (transportation) and storage, the term of payment of import customs duties, taxes shall 
be the date of registration by the customs authority of the customs declaration submitted for 
placement of the goods under the customs procedure of re-export. 
4.  Import customs duties, taxes are payable, in cases mentioned in clause 3 of this article, at 
such amounts which correspond to amounts of import customs duties, taxes which would be 
payable at placement of the foreign goods under the customs procedure of release for internal 
consumption, without taking into account any benefits for payment of customs duties, taxes accrued as of the day of registration by th e customs authority of the customs declaration 
submitted for placement of the goods under the customs procedure of re-export. 
In relation to products of processing of goods pl aced under the customs procedure of processing in 
the customs territory import customs duties, taxes are payable at such amounts which correspond to amounts of import customs duties, taxes which would be payable in relation to foreign goods 
placed under the customs procedure of processing in the customs territory and used for production 
of processed goods according to norms of output thereof. 
5. Upon termination according to sub-clause 1) of clause 2 of this article of the obligation to pay 
import customs duties, taxes, those import customs and taxes which were paid or collected 
according to clause 3 of this article are to be paid back in accordance with the procedure established by this Code. 
6. Export customs duties, taxes in relation to  goods placed under the customs procedure of 
re-export are not payable. 
Article 301. Repayment (offset) of amount s of import customs duties, taxes  
In relation to goods mentioned in sub-clause 2) of  clause 1 of Article 297 of this Code placed under 
the customs procedure of re-export and actually  exported from the customs territory of the 
Customs Union, repayment (offset) of paid amounts of import customs duties, taxes shall be effected according to section 13 of this Code. 
Chapter 41 "Customs procedure of duty free trade" 
Article 302. Content of the customs procedure of duty free trade  Duty free trade is the customs procedure under which goods are sole in retail at duty free shops to 
individuals leaving the customs territory of the Customs Union or foreign diplomatic representative 
offices, representative offices of international organizations equivalent to them, consular establishments as well as diplomatic agents, consular officials and members of their families living with them, without the obligation to pay customs duties, taxes and without application of any non-
tariff regulation measures.  (As amended by the Protocol of 16.04.2010) 
Article 303. Conditions of placement of good s under the customs procedure of duty free 
trade 
1.  Any goods may be placed under the customs procedure of duty free trade other than goods 
prohibited for import to the customs territory of  the Customs Union, export outside the customs 
territory of the Customs Union as well as goods prohibited for circulation in the territory of Member 
States of the Customs Union. G/VAL/N/1/RUS/2/Add.1 
 
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  The Customs Union commission may set the list of  other goods not subject to placement under the 
customs procedure of duty free trade. 
2.  The declarant of goods to be placed under the customs procedure of duty free trade may be 
only the owner of the duty free shop where such goods will be sold. 
3.  Goods used to ensure operation of a duty free shop are not to be placed under the customs 
procedure of duty free trade. 
4.  Goods of the Customs Union are to be placed  under the customs procedure of duty free trade 
by means of submission of a customs declaration. 
Article 304. Duty free shops 1.  The procedure for operation of duty free shop s, requirements to their location, arrangement, 
equipment and rules for sale of goods in such shops are to be determined by laws of Member 
States of the Customs Union.  (As amended by the Protocol of 16.04.2010) 
2.  The procedure for maintenance of accounting st atements and submission of reports as regard 
to goods placed under the customs procedure of du ty free trade shall be determined by laws of 
Member States of the Customs Union. 
Article 305. Termination of the cust oms procedure of duty free trade  
1.  The customs procedure of duty free trade te rminates by sale of goods placed under such 
customs procedure on the retail basis at duty free shops to persons mentioned in article 302 of 
this Code or by means of placement of such g oods under other customs procedures in accordance 
with this Code.  (As amended by the Protocol of 16.04.2010) 
2.  In case of termination of operation of a duty free shop, goods placed under the customs 
procedure of duty free trade are to be placed under another customs procedure within one month 
from the day following the day of termination of operation of such shop. 
In case of failure to take steps mentioned in the fi rst part of this clause, goods will be detained by 
customs authorities pursuant to section 21 of this Code. 
Article 306. Occurrence and termination of the obligation to pay import customs duties 
and the term of payment thereof in relation to  foreign goods to be placed (placed) under 
the customs procedure of duty free trade  
1.  The obligation of the declarant to pay import customs duties, taxes in relation to foreign goods 
to be placed under the customs procedure of duty free trade shall arise from the time of 
registration of the customs declaration by the customs authority. 
2.  The obligation of the declarant to pay import customs duties, taxes in relation to foreign goods 
to be placed (paced) under the customs procedure of duty free trade shall terminate: 
1)  In case of sale of such goods to persons mentioned in Article 302 of this Code; (As amended 
by the Protocol of 16.04.2010) 
2)  In case of placement of these goods under another customs procedure; 3)  In case of detention of the goods by customs authorities in accordance with section 21 of 
this Code; 
4)  In cases mentioned in clause 2 of Article 80 of this Code. 
3.  The term of payment of import customs duties, taxes shall be the following: 1)  in case of use and disposal of foreign goods with violation of requirements and conditions of 
the customs procedure of duty free trade – th e day of execution of actions violating the 
established requirements and conditions and if no such day is identified – the day of registration by the customs authority of the customs declaration submitted for placement of 
the goods under the customs procedure of duty free trade; G/VAL/N/1/RUS/2/Add.1 
 
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  2)  in case of loss of foreign goods other than in case of destruction (irrecoverable loss) thereof 
due to an accident or force-majeure or as a result of normal loss under the normal terms of shipment (transportation) and storage – the day of loss of the goods and if no such day is identified – the day of registration by the customs authority of the customs declaration 
submitted for placement of the goods under the customs procedure of duty free trade. 
4.  Import customs duties, taxes are payable, in cases mentioned in clause 3 of this article, at 
such amounts which correspond to amounts of import customs duties, taxes which would be 
payable at placement of the such goods under the customs procedure of release for internal 
consumption, without taking into account any tariff preferences and benefits for payment of customs duties, taxes accrued as of the day of registration by the customs authority of the 
customs declaration submitted for placement of the goods under the customs procedure of duty 
free trade. 
Chapter 42 " Customs procedure of destruction" 
Article 307. Content of the cust oms procedure of destruction  
Destruction represents a customs procedure at which foreign goods are to be destructed under 
customs control without payment of import customs duties, taxes and without application of any measures of non-tariff regulation. 
Destruction of goods means deactivation, full destru ction or other adjustment of the goods into the 
condition under which they fully or partially lose their consumer and/or other properties and cannot be restored in the initial conditions using an economically advisable way.  (As amended by the Protocol of 16.04.2010) 
The customs procedure of destruction may also apply to goods which turn out to be destructed, 
irrecoverably lost due to an accident or force-majeure. 
Article 308. Conditions of placement of  goods under the customs procedure of 
destruction  
1. Goods may be placed under the customs procedure of destruction on the basis of the opinion of 
the appropriate authorized state authority to be issued in accordance with laws of Member States 
of the Customs Union on the possibility of destruct ion with indication of the method and place of 
destruction. 
Such opinion is not required in cases when goods have been irrevocably lost due to an accident or 
force-majeure.  In order to place such goods under the customs procedure of destruction it is 
necessary to submit documents confirming the fa ct of irrecoverable loss of goods due to an 
accident or force-majeure. 
2. The following categories of goods may not be placed under the customs procedure of 
destruction: 
1)  Cultural, archaeological, historical values; 
2)  animals and plants relating to kinds protecte d in accordance with laws of Member States of 
the Customs Union and/or international treaties, parts and derivatives thereof, other than in 
cases when destruction of such goods is requ ired for the purpose to prevent any epidemics 
and epizootics and expansion of quarantine objects; 
3)  Goods accepted by customs authorities as subjects of pledge, until termination of pledge 
validity; 
4)  Withdrawn goods or arrested goods including those representing real evidences in 
accordance with laws of Member States of the Customs Union; 
5)  Other goods the list of which is to be dete rmined by the resolution of the Customs Union 
Commission. 
3.  Destruction of goods is not permitted if such destruction: 
1)  May cause harm to environment or endangers life and health of people; G/VAL/N/1/RUS/2/Add.1 
 
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  2)  Is carried out by means of consumption of goods according to their usual purpose; 
3)  May result in expenses for state authorities of Member States of the Customs Union. 
4.  Destruction of goods shall be effected at the expense of the declarant of the customs procedure 
of destruction. 
5.  Destruction of goods shall be effected within the terms set by the customs authority according 
to the time required for actual destruction of such  goods, method and place of destruction thereof. 
Article 309. Particularities of application of the customs procedure of destruction  
1.  The procedure of destruction of goods shall be  determined in accordance with laws of Member 
States of the Customs Union. 
2.  Wastes generated as result of destruction of g oods, in case of possibility of further use thereof, 
shall be placed under the appropriate customs procedure and shall be considered as foreign goods 
imported to the customs territory of the Customs Union in such conditions for the purpose of 
collection of import customs duties and taxes. 
If wastes generated as result of destruction of goods are unsuitable for further commercial use 
thereof in the customs territory of the Custom s Union and cannot be restored in the initial 
condition using an economically advisable method, they shall be deemed goods of the Customs Union. 
Chapter 43 Customs procedure of refusal in favour of the State 
Article 310. Content of the customs procedure of refusal in favour of the government  
1.  Refusal in favour of the government represents the customs procedure under which foreign 
goods are transferred for ownership to the Member State of the Customs Union gratuitously 
without payment of any customs duties and application of any measures of non-tariff regulation. 
2.  Goods placed under the customs procedure of refusal in favour of the government acquire the 
status of goods of the Customs Union. 
Article 311. Conditions of placement of good s under the customs procedure of refusal in 
favour of the government 
1.  The customs procedure of refusal in favour of the government may apply to foreign goods 
other than goods prohibited for import to the customs territory of the Customs Union as well as 
goods prohibited for circulation in the territo ry of Member States of the Customs Union. 
The Customs Union Commission may establish by its resolution the list of other goods which 
cannot be placed under the customs procedure of refusal in favour of the government. 
2.  The procedure for refusal in favour of the government shall be determined in accordance with 
laws of Member States of the Customs Union. 
SECTION 7. PECULIARITIES OF TRANSFER THROUGH THE CUSTOMS BORDER AND 
FULFILMENT OF CUSTOMS OPERATIONS IN RESPECT OF PARTICULAR CATEGORIES OF 
GOODS 
Chapter 44 Peculiarities of customs operat ions in respect of goods, transferred 
international postal items 
Article 312. International postal items 1.  International postal items include dispatches and mailings of written correspondence 
representing objects of postal exchange in accordance with acts of World Postal Union. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  Sending of international postal items shall be supported with documents prescribed by acts of 
World Postal Union. 
3.  International postal items may not be issued by mail operators to recipients thereof or sent 
outside the customs territory of the Customs Union without permit of the customs authority. 
Article 313. Particularities of sending of  goods in international postal items  
1.  The following goods may not be international postal items: 1)  Goods prohibited for import to the customs territory of the Customs Union or export from 
that territory; 
2)  Goods prohibited for sending in accordance with acts of World Postal Union; 3)  Goods subject to restrictions, if such goods cannot be sent as international postal items in 
accordance with the resolution of the Customs Union Commission. 
2.  Measures of non-tariff regulation shall not apply in relation to goods designed for personal use 
mailed as international postal items to individual and in other cases determined by the resolution of the Customs Union Commission. 
3.  Disposal of goods prohibited and/or restricted for sending as international postal items shall be 
exercised in accordance with laws of Member States of the Customs Union. 
Articles 314. Particularities of execution of customs operations in relation to goods to be 
sent as international postal items  
1.  Customs operations in relation to goods to be sent as international postal items shall be 
exercised by the customs authority at places (estab lishments) of international postal exchange or 
at other places determined by the customs authority. 
Places (establishments) of international postal exchange are to be determined in accordance with 
laws of Member States of the Customs Union. 
2.  Customs declaration of goods to be sent as international postal items shall be exercised using 
documents prescribed by acts of the World Postal Union accompanying international postal items 
or the declaration for the goods. 
3.  Goods to be sent as international postal item s, other than goods to be sent to individuals for 
personal use, are subject to customs declarat ion using the declaration for the goods in the 
following cases: 
1)  If any customs duties, taxes are payable; 
2)  If any special protective, anti-dumping and compensatory measures apply to the goods and 
prohibitions and restrictions are observed; 
3)  If actual export of the goods from the customs territory of the Customs Union shall be 
confirmed by the sender of the goods to the customs and/or tax authorities; 
4)  If the goods are placed under any customs procedure other than the customs procedure of 
release for internal consumption. 
4.  In cases not mentioned in clause 3 of this article customs declaration shall be exercised using 
documents prescribed by acts of the World Postal Union accompanying international postal items 
and containing data required for release of the goods in accordance with the declared customs 
procedure. 
5.  Customs declaration of the goods to be sent as international postal items, exported from the 
customs territory of the Customs Union, shall be exercised before transfer thereof by postal 
operators for sending. 
6.  Customs declaration of goods subject to return to the sender, in cases prescribed by acts of the 
World Postal Union, shall be exercised by the post al operator by means of submission of a written G/VAL/N/1/RUS/2/Add.1 
 
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  application to the customs authority and documents prescribed by acts of the World Postal Union 
accompanying international postal items. 
Article 315. Customs control of international postal items  
1.  The postal operator shall present international postal items at the request of the customs 
authority for customs examination and customs inspection.  Methods of such presentation shall be 
determined by customs authorities. 
2.  Customs authorities shall not require presenta tion of the following types of imported postal 
items to them: 
- Air letters; 
- Postal cards and letters; - Secogrammes. 
If there are sufficient grounds to believe that the above mentioned postal items contain any goods 
which are prohibited or restricted for import to the customs territory of the Customs Union, as well as at customs examination or customs inspection on the basis of selective or occasional checks 
customs authorities may require presentation of such postal items. 
3.  Customs authorities are entitled to require fr om the postal communications operator to present 
postal items being imported as regard where to customs authorities carry out customs 
examination or customs inspection on the basis of selective or occasional checks. 
4.  International postal items arriving at a plac e (establishment) of international postal exchange 
damaged, with any deviation in weight, with a damaged insert or without necessary accompanying documents, shall be presented to customs authorities with attachment of the certificate to be 
executed by the postal communications operator. 
5.  In case of any deviation in quantity and inco mpliance of inserts identified within the framework 
of customs examination of an international postal  item, an employee of the postal operator shall 
together with an official of the customs authority sign a certificate of customs examination. 
6.  Within the framework of customs examination or customs inspection of goods to be sent as 
international postal items, customs authorities shall use technical means of customs control. 
Article 316. Application of customs duties, ta xes in relation to goods to be sent as 
international postal items  
1.  If goods to be sent as international postal items do not require submission of any declaration 
for the goods, customs duties, taxes shall be ca lculated and accrued by the customs authority 
exercising customs operations at the place (estab lishment) of international postal exchange using 
a customs receipt order, the form of and procedure for filling thereof are to be determined by the resolution of the Customs Union Commission. 
Calculation of amounts of customs duties, taxes shall be effected on the basis of data about the 
value of the goods as specified in the documents prescribed by certificates of the World Postal Union and used for customs purposes. 
In relation to international postal items with declared value, amounts of customs duties, taxes are 
to be calculated on the basis of such declared va lue only if such value exceeds the value specified 
in the documents used for customs purposes. 
2.  International postal items shall be issued by th e postal operator to recipients thereof subject to 
payment of customs payments for such goods send as international postal items. 
3.  Customs duties, taxes in relation to goods to be sent as international postal items are payable 
at the amounts specified by this Code and international treaties of Member States of the 
Customs Union. G/VAL/N/1/RUS/2/Add.1 
 
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  4.  In case of loss of international postal items or issue thereof to the recipient without permit of 
the customs authority the obligation to pay customs duties, taxes shall be borne by the postal operator who has lost or issued such postal items. 
Chapter 45 Peculiarities of transf er of goods, by particular  
categories of foreign citizens 
Article 317. Area of application of this section 1.  Provisions of this section shall apply to goods to be transported through the customs border of 
by diplomatic representative offices, consular establishments, other official representative offices 
of foreign states, international organizations, personnel of such representative offices, establishments and organizations and to goods designed for personal use by certain categories of individuals benefiting from preferences, privil eges and/or immunities in accordance with 
international treaties. 
2.  The Customs Union Commission may determine by means of its resolution particularities of 
customs declaration of goods, norms of transpor tation of certain categories of goods to be 
transported by diplomatic representative offices, consular establishments, other official 
representative offices of foreign states, international organizations, personnel of such representative offices, establishments and or ganizations for official and personal use. 
Article 318. Transportation of goods by dipl omatic representative  offices of foreign 
states 
Diplomatic representative offices of foreign states located in the territory of Member States of the 
Customs Union may import to the customs territory of the Customs Union and export from this 
territory goods designed for official use by diplomatic representative offices, with release from 
payment of customs duties, taxes and without application of measures of non-tariff regulation. 
Article 319. Transportation of goods by the he ad of the diplomatic representative office 
of a foreign state and members of diplomatic personnel of the diplomatic representative 
office of a foreign state 
1.  The head of the diplomatic representative o ffice of a foreign state and members of diplomatic 
personnel of a foreign state as well as members of their families living together with them, if they 
do not live in the state of stay on the permanent basis and are not citizens of the state of stay, 
may import to the customs territory of the Customs Union goods designed for their personal use including goods for initial acquisition and to export outside the customs territory of the 
Customs Union goods designed for their personal use with release from payment of customs 
duties, taxes and without application of measures of non-tariff regulation. 
2.  Personal baggage of the head of the diplomat ic representative office of a foreign state and 
members of diplomatic personnel of a foreign state as well as members of their families living 
together with them, if they do not live in the state of stay on the permanent basis and are not 
citizens of the state of stay, shall be released from customs examination unless there are serious 
grounds to believe that it contains any goods not designed for personal use or goods prohibited for 
import to Member States of the Customs Union or export from Member States of the Customs Union or import or export whereof is regulated by any quarantine rules.  Customs examination of such goods shall be carried out only in presence of such persons or their 
representatives. 
Article 320. Transportation of goods by members of administrative and technical 
personnel of the diplomatic represen tative office of a foreign state 
Members of administrative and technical personnel of the diplomatic representative office of a 
foreign state as well as members of their families, if such persons and members of their families do not live in the state of stay on the permanent basis and are not citizens of the state of stay, 
may import to the customs territory of the Customs Union goods designed for their personal use 
including goods for initial with release from payment of customs duties, taxes and without application of measures of non-tariff regulation. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 321. Expansion of customs benefits  granted to members of the diplomatic 
personnel of the diplomatic representative office of a foreign state to members of 
administrative, technical and servicing personnel  
On the basis of the international treaty of the Member State of the Customs Union with a foreign 
state, benefits granted by this Code to memb ers of diplomatic personnel of the diplomatic 
representative office of the foreign state may be expanded to members of administrative, technical 
and servicing personnel of such representative offi ce as well as members of their families, if they 
do not live in the state of stay on the permanent basis and are not citizens of the state of stay, on 
the basis of the principle of mutuality in relation to each individual foreign state. 
Article 322. Transportation of goods by cons ular establishments of foreign states and 
their employees  
1.  Consular establishments of foreign states, consular officials of foreign states including the head 
of the consular establishment of a foreign state and consumer employees of foreign states as well as members of their families are provided with customs benefits prescribed by this Code for 
diplomatic representative offices of foreign statements or relevant personnel of diplomatic 
representative offices of foreign states. 
2.  On the basis of the international treaty of  the Member State of the Customs Union with a 
foreign state employees of servicing personnel of the consular establishment of the foreign state 
as well as members of their families not living in  the state of stay on the permanent basis, may be 
provided, on the basis of the principle of mutuality in  relation to each individual foreign state, with 
customs benefits provided for by this Code for members of the relevant administrative, technical 
and servicing personnel of the diplomatic re presentative office of the foreign state. 
Article 323. Transportation of diplomatic mail and consular valise of foreign states 
through the customs border  
1.  Diplomatic mail and consular valise of foreign states being transported through the customs 
border are not subject to any discovery or detainment. 
If there are serious grounds to believe that such consular valise contains any documents and/or 
goods not designed exclusively for official use,  the customs authority is entitled to require 
discovery of the consular valise by authorized  persons of the presented foreign state in the 
presence of the official of the customs authority. In  case of refusal to discover, the consular valise 
shall be returned to the place of departure. 
2.  All packages constituting diplomatic mail and consular valise shall have visible external signs 
evidencing the nature of such packages. 
3.  Diplomatic mail shall only contain diplomat ic documents and goods designed exclusively for 
official use and consular valise may only contain official correspondence and documents or goods 
designed for official use exclusively. 
Article 324. Customs benefits for foreig n diplomatic and consular couriers  
1.  Foreign diplomatic and consular couriers may import to the customs territory of the 
Customs Union and to export from this territory go ods designed for their personal use on the basis 
of the principle of mutuality in relation to each individual foreign state with release from customs examination, payment of customs duties, taxes and without application of measures of non-tariff 
regulation. 
2.  Diplomatic and consular couriers shall have an official courier list specifying their status and the 
quantity of packages constituting diplomatic mail and consular valise. The courier list shall be 
signed and sealed by the establishment sendin g such diplomatic mail and consular valise. 
3.  Diplomatic mail and consular valise may be also entrusted to a temporary diplomatic courier or 
consular courier designed for transportation of only this diplomatic mail or consular valise and 
provided with a courier official list. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 325. Customs benefits for representatives and members of delegations from 
foreign states  
Representatives of foreign states, members of parliament and governmental delegations as well as 
on the basis of mutuality members of delegations from foreign states coming to states -members 
of the Customs Union to take part in international negotiations, international conferences and 
meetings or with other official assignments, may be provided with customs benefits prescribed by 
this Code for members of diplomatic personnel of the diplomatic representative office of a foreign 
state. The same benefits may be granted to me mbers of families accompanying such persons. 
Article 326. Transportation of goods by me mbers of diplomatic personnel, consular 
officials, representatives and members of dele gations of foreign states moving in transit 
through the customs territory of the Customs Union  
Members of the diplomatic personnel of the diplomat ic representative office of a foreign state and 
consular officials of the consular establishment of a foreign state, members of their families and persons named in article 325 of this Code moving in transit through the customs territory of the 
Customs Union may be provided with customs benefits prescribed by this Code for members of 
diplomatic personnel of the diplomatic representative office of a foreign state. 
Article 327. Customs benefits for internat ional inter-state and inter-governmental 
organizations, representative offices of foreign states under them as well as for 
personnel of such organization s and representative offices  
Customs benefits for international inter-state and inter-governmental organizations, representative 
offices of foreign states under them as well as for personnel of such organizations and 
representative offices and members of their families are to be determined by appropriate 
international treaties. 
Chapter 46 Peculiarities of customs operat ions in respect of goods, containing 
intellectual property 
Article 328. Measures for protection of inte llectual property rights adopted by customs 
authorities  
1.  Customs authorities shall take within the limits of their competence measures to protect rights 
of right holders for intellectual property in accordance with the procedure prescribed by this section. 
2.  Measures for protection of intellectual property rights shall not be applied by customs 
authorities in relation to goods transported through the customs border: 
1)  By individuals for personal use including those mailed at their address as international postal 
items; 
2)  In accordance with the customs procedure of customs transit; 
3)  By diplomatic representative offices, consul ar establishments, other official representative 
offices of foreign states, international organizations, personnel of these representative 
offices, establishments and organizati ons, for official and personal use. 
3.  Measures for protection of intellectual property rights taken by customs authorities do not 
prevent the right holder from application of any me ans of protection of their rights in accordance 
with laws of Member States of the Customs Union. 
4.  Customs authorities shall take measures for protection of intellectual property rights the 
customs register whereof is maintained by such customs authorities in the Member State  of the Customs Union, and intellectual property rights included into the unified customs register of 
intellectual property rights of Member States of the Customs Unions, and in accordance with laws 
of Member States of the Customs Union also in relation to intellectual property not included into such customs registers. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 329. Term of protection of rights for intellectual property by  customs authorities  
The term of protection of intellectual property rights of a right holder shall be set at inclusion of 
intellectual property rights into customs regist ers to be maintained by customs authorities in 
Member States of the Customs Union and into the unified customs register of intellectual property 
of Member States of the Customs Union taking into  account the term specified by the right holder 
in the application but not more than two years from the date of inclusion into such registers. 
The above mentioned term may be extended on the basis of the application of the right holder for 
an unlimited number of times but every time by no t more than two years subject to observance of 
requirements stipulated in this section. 
The term of protection of intellectual property ri ghts of the right holder shall not exceed the term 
of validity of the rights of the right holder for the relevant intellectual property. 
Article 330. Customs registers of intellectual property  
1.  On the basis of applications of right holders,  intellectual properties are to be included by 
customs authorities into the customs register of intellectual property which shall be maintained by 
the customs authority of the Member State of the Customs Union in accordance with the procedure 
and under the conditions established in accordance with laws of Member States of the Customs Union. 
2.  The customs authority shall include into th e customs register of intellectual property 
maintained by the customs authority of the Member State of the Customs Union intellectual properties which are subject to protection in the territory of the Member State of the Customs Union in accordance with laws of such state. 
3.  Conditions of inclusion of intellectual property into the unified customs register of intellectual 
property of Member States of the Customs Union and the procedure for maintenance thereof are determined by the international treaty betw een Member States of the Customs Union. 
Article 331. Suspension of release of g oods containing inte llectual property  
1.  If, within the framework of execution of cu stoms operations associated with placement under 
customs procedures of goods containing intellectual property, including into the customs register 
maintained by the customs authority of the Member  State of the Customs Union or into the unified 
customs register of intellectual property of Member States of the Customs Union, the Customs Union reveals any signs of violation of intellectual property rights, release of such goods will be suspended by ten business days. 
At the request of the right holder or the person representing his interests this term may be 
extended by the customs authority but not more than by ten business days provided that such persons apply to authorized authorities for protecti on of rights of the right holder in accordance 
with laws of Member States of the Customs Union. 
Resolutions on suspension of issue of goods and on  extension of the term of suspension of release 
of goods shall be adopted in writing by the head of the customs authority or a person authorized 
by him. 
2.  The customs authority shall, not later than one business day following the day of adoption of 
the resolution on suspension of issue of goods containing intellectual property rights, notify the declarant and the right holder or persons representing their interests on such suspension, reasons 
for and terms of suspension and shall inform the declarant on the name (family name, first name, 
middle name) and address of location of the righ t holder and/or the person representing his 
interests, and the right holder or the person re presenting his interests – the name (family name, 
first name, middle name) and address of location of the declarant.  (As amended by the Protocol of 
16.04.2010) 
3.  Upon expiration of the term of suspension of  release of goods containing intellectual property, 
release of such goods shall be resumed and carried out in accordance with the procedure G/VAL/N/1/RUS/2/Add.1 
 
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  established by this Code other than in case s when documents are submitted to the customs 
authority confirming withdrawal of the goods, a rrestment thereof or confiscation thereof or any 
other documents in accordance with laws of Member States of the Customs Union. 
4.  Customs authorities are entitled to suspend re lease of goods containing intellectual property 
not included into the customs register of intellec tual property maintained by the customs authority 
of the Member State of the Customs Union, an d the unified customs register of intellectual 
property of Member States of the Customs Unio n, without declaration of the right holder, in 
accordance with the procedure determined by laws of Member States of the Customs Union. 
5. The right holder shall, in accordance with laws of Member States of the Customs Union, bear 
liability for property harm (damage) caused to  the declarant, owner, recipient of the goods 
containing intellectual property as a result of suspension of release of the goods in accordance with 
this section, unless violation of rights of the right holder is identified. 
Article 332. Cancellation of th e resolution on suspension of release of goods containing 
intellectual property  
1.  The resolution on suspension of release of good s is to be cancelled until expiration of the term 
of suspension of goods release, if: 
1)  The customs authority receives the applic ation from the right holder or the person 
representing his interests on cancellation of such resolution; 
2)  The intellectual property is excluded from the customs register of intellectual property 
maintained by the customs authority of the Member State of the Customs Union, and the 
unified customs register of intellectual proper ty of Member States of the Customs Union;  
(As amended by the Protocol of 16.04.2010) 
3)  Other cases are determined by laws of Member States of the Customs Union. 
2.  Cancellation of the resolution on suspension of release of goods shall be formalized in writing 
by the head of the customs authority or a person authorized by him. 
3.  After cancellation of the resolution on releas e of goods, release of such goods will be resumed 
and carried out in accordance with this Code unless otherwise is provided for in accordance with 
laws of Member States of the Customs Union. 
Article 333. Submission of information, taking samples and specimen of goods  
1.  The customs authority shall provide the declaran t, right holder or the person representing his 
interests with information about the goods release whereof is decided to suspend. 
2.  Information received by the declarant, right holder or the person representing his interests, 
according to this article, is confidential and shal l not be disclosed by them, transferred to any third 
parties and state authorities other than in cases prescribed by with laws of Member States of the 
Customs Union. 
3.  Upon written permit of the customs auth ority, the right holder, declarant or their 
representatives are entitled, subject to customs control, to take samples and specimen of goods 
released whereof is suspended, to carry out investigation thereof and to inspect, take photos or 
otherwise fix the goods. 
Chapter 47 Transfer through the pipe lines and power transmission lines 
Article 334. Area of application of this section 
This section determines particularities of transportation of goods through the customs border by 
pipeline transport and through power transmission lin es, not determined by other provisions of this 
Code. G/VAL/N/1/RUS/2/Add.1 
 
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  To the extent not governed by this Code the procedure for transportation of goods through the 
customs border by pipeline transport and through po wer transmission lines is to be determined by 
laws and/or international contracts of Member States of the Customs Union. 
Article 335. Particularities of import, ex port and customs declaration of goods 
transported by pipeline transport  
1.  Import of goods transported by pipelin e transport to the customs territory of the 
Customs Union and export of such goods from th is territory are admitted after release of the 
goods in accordance with the declared customs procedure. 
2.  Upon submission of the customs declaration ac tual presentation of the goods to be transported 
by pipeline transport to the customs authority is not required. 
3.  At import of goods transported by pipe line transport to the customs territory of the 
Customs Union and export of such goods from this  territory it is permitted to mix goods and to 
change their quantity and condition (quality) due to technological particularities of transportation and specific characteristics of goods in accordance with technical regulations and national 
standards effective in Member States of the Customs Union. 
4.  Particularities of customs declaration of goods transported by pipeline transport are to be 
determined pursuant to Article 194 of this Code. 
5.  The quantity of goods transported by pipeline transport is determined on the basis of data of 
accounting devices set in technologically conditioned places in accordance with Article 337 of this Code, certificates of actual supplies of goods under the relevant foreign trade control, certificates of delivery and acceptance, certificates of quality of goods and other similar documents confirming 
address distribution of volumes of produced, supp lied and consumed goods transported by pipeline 
transport over the accounting period to be determined in accordance with laws of Member States of the Customs Union.  (As amen ded by the Protocol of 16.04.2010) 
6.  At customs declaration of goods transported by pipeline transport imported from the customs 
territory of the Customs Union data of counting de vices located in the territory of the state of 
departure of such goods, counting devices located in the territory of an adjacent state or at other 
placed according to clause 1 of Article 337 of this Code shall be used.  (As amended by the 
Protocol of 16.04.2010) 
At customs declaration of goods transported by pipeline transport imported to the customs 
territory of the Customs Union data of counting de vices located in the territory of the state of 
destination of such goods or counting devices located in the territory of an adjacent state or at 
other places according to clause 1 of Article 337 of  this Code shall be used.  (As amended by the 
Protocol of 16.04.2010) 
7.  At customs declaration of natural gas transporte d by pipeline transport, for confirmation of its 
quantity and quality, certificates of actual supplies of natural gas executed on the basis of data of counting devices located at the places of its delivery to counteragents determined by conditions of 
foreign trade contracts serving the basis of such transportation, shall be used.  (As amended by 
the Protocol of 16.04.2010) 
Article 336. Particularities of import, ex port and customs declaration of goods 
transported by power transmission lines  
1.  Import to the customs territory and export from the customs territory of goods transported 
through power transmission lines (hereinafter in this section referred to as "electrical energy") are permitted until submission of the customs declaration to the customs authority.  Declaration shall 
be exercised with subsequent submission of the customs declaration for placement of electrical 
energy under customs procedures of release for internal consumption or export, respectively, not later than the twentieth day of the month following each calendar month of actual delivery thereof. 
2.  At submission of the customs declaration ac tual presentation of electrical energy to the 
customs authority is not required. G/VAL/N/1/RUS/2/Add.1 
 
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  3.  Customs declaration applies to the imported or  exported actual quantity of electrical energy. 
Quality of electrical energy shall be determined on the basis of data of counting devices installed at technologically conditioned places and fixing transportation of electrical energy, certificates of actual supplies of electrical energy under the relevant foreign trade contract, certificates of 
delivery and acceptance and other documents confirmi ng actual transportation of electrical energy 
as the net flow of electrical energy (algebraic su m of overflows of electrical energy at opposite 
directions through all the operating power transmission lines of all classes of voltage) per each 
calendar month if any other procedure for determination of quantity of electrical energy is 
established in accordance with laws of  Member States of the Customs Union. 
The calculated value of net flow shall be adjusted  by the value of losses of electrical energy in 
networks arising at transportation of electrical energy in accordance with technical regulations and 
national standards effective in Member States of the Customs Union. 
4.  At customs declaration of electrical ener gy exported from the customs territory of the 
Customs Union data of counting devices located in the territory of the state of departure of such 
electrical energy or counting devices located in the territory of an adjacent state according to 
clause 1 of Article 337 of this Code shall be used. 
At customs declaration of electrical energy import ed to the customs territory of the Customs Union 
data of counting devices located in the territory of the state of destination of such electrical energy 
or counting devices located in the territory of an adjacent state according to clause 1 of Article 337 of this Code shall be used. 
5.  Particularities of customs declaration of goods transported through power transmission lines 
shall be determined in accordance with Article 194 of this Code. 
Article 337. Places of installation of devi ces for counting of goods transported by 
pipeline transport and through power transmission lines  
1.  Devices for counting of goods transported by pipeline transport and through power 
transmission lines, shall be installed in the customs territory of the Customs Union. 
Places of installation of devices for counting of goods transported by pipeline transport and 
through power transmission lines through the customs border may be located outside this territory 
subject to existence of international treaties be tween the Member State of the Customs Union and 
the adjacent state determining their work and procedure for provision of access for officials of customs authorities. 
Devices for counting of natural gas transported by pipeline transport may be located in the 
customs territory of the Customs Union and/or outside this territory at such places where measurements are conditioned by the technology of  transportation of natural gas and determined 
by conditions of foreign trade contracts serving th e basis for such transportation.  (As amended by 
the Protocol of 16.04.2010) 
2. Places for installation of devices for counting of goods transported by pipeline transport and 
through power transmission lines, at crossing of the customs border, shall be approved in 
accordance with laws of Member States of the Customs Union. 
3. For the purpose to avoid unauthorized access and modification of information in dada of devices 
for counting of goods transported by pipeline transport and through power transmission lines 
located in the customs territory of the Customs Union, means of identification shall be imposed on 
such devices by customs authorities.  (As amended by the Protocol of 16.04.2010) 
Article 338. Identification of goods transpor ted by pipeline transport and through power 
transmission lines  
Identification of goods transported by pipeline transport and through power transmission lines is 
not exercised which does not prevent customs au thorities to establish for customs purposes 
quantity, quality and other characteristics of goods using data contained in documents, data of 
counters and other measurement devices. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 339. Customs declaration of transit of goods transported by pipeline transport 
and through power transmission lines  
1.  Customs transit of foreign goods transported by pipeline transport through the customs 
territory of the Customs Union and/or the terri tory of the state not being a member of the 
Customs Union between the points located at places of installation of counting devices, shall apply 
exclusively in accordance with international trea ties between Member States of the Customs Union 
and laws of Member States of the Customs Unio n.  (As amended by the Protocol of 16.04.2010) 
2.  Electrical energy transported through power transmission lines through the customs territory of 
the Customs Union under the conditions of parallel operation of energy systems is not subject to placement under the customs procedure of customs tr ansit.  At that, not later than the twentieth 
day of the month following each calendar month of  actual transportation of electrical energy a 
written application shall be submitted to the cu stoms authority with indication of data on 
transported volumes over the accounting period, conditional value of electrical energy and other d a t a  s e t  b y  l a w s  o f  M e m b e r  S t a t e s  o f  t h e  C u stoms Union.  (As amended by the Protocol of 
16.04.2010) 
3. It is permissible to change specific charac teristics of transit goods transported through the 
customs territory of the Customs Union by pipeline transport due to technological particularities of 
transportation in accordance with technical regulations and national standards effective in Member 
States of the Customs Union. 
Chapter 48 Transportation of international tr ansport vehicles performing international 
transportation of the goods, passengers and luggage 
Article 340. Scope of the application of the present chapter 
1.  This Chapter regulates the procedure of te mporary import of the international transport 
vehicles (including empty) registered in foreign countries into the customs territory of the Customs 
Union for the purpose of termination or beginning of the international transit operation in this 
territory or beyond its borders and the procedure of temporary export of the international transport vehicles (including empty) registered in the Member States of the Customs Union from 
the customs territory of the Customs Union for the purpose of termination or beginning of the 
international transit operation excluding the means of transport for the personal use. 
2.  The provisions of the present Chapter shall also apply to temporarily exported from the 
customs territory of the Customs Union and imported back into such territory:  
1)  Water vessels, used for fishing, exploration and exploitation of mineral and other non-living 
resources of the seabed and its subsoil, pilotage and ice-breaker escort, search, rescue and 
towing operations, lifting of sunken property, water, underwater engineering, and other 
similar works, sanitation, quarantine and other control, protection and preservation of the 
marine environment, marine scientific research, educational, sporting and cultural purposes, 
and for other purposes related to merchant shipping; 
2)  Civil and state aircraft, aircraft used in the experimental aviation (that are carrying out 
experimental flights), not used for internatio nal transportation of goods and passengers;  
3)  Railway rolling-stock used for the maintenance and other work not related to entrepreneurial 
activity. 
Article 341. Procedure of transportation of international transport vehicles  
1.  While crossing the customs border internationa l transport vehicles should call at and stay at 
places designated for the goods to cross the customs border for the purpose of conducting the 
customs operations provided for by the present Code. 
2.  Taking into account the time needed to conduct the customs operations the duration of stay of 
international transport vehicles must not exceed th ree hours for air, rail and road transport, and 
eight hours for vessels except for the cases, when: G/VAL/N/1/RUS/2/Add.1 
 
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  1) The beginning or termination of the customs operations cannot be carried out for reasons 
beyond the control of the customs authorities; 
2) The placement under a customs procedure of goods transported by these international 
transport vehicles is carried out directly at th e places of transportation of goods through the 
customs border; 
3) Regarding the goods transported by these international transport vehicles customs escort 
has been provided as a measure of ensuring the customs transit; 
4) The temporary storage of international transport vehicles is provided at the places of 
temporary storage located in the territory of th e places of transportation of goods through 
the customs border. 
3.  The departure of international transport vehicl es from the places of transportation of goods 
through the customs border where they stayed is  carried out after the completion of customs 
formalities performed at the arrival of goods in the customs territory of the Customs Union or at the departure of goods from this territory provid ed for by the chapters 23 and 24 of the present 
Code respectively. 
4.  Means of international transportation are subject to customs declaring in accordance with 
Article 350 of the Present Code without placement under customs procedures. 
5.  Means of international transportation are transferred through the customs border without 
implementation of non-tariff and technical regulation. 
Article 342. Temporary import of transport ve hicles for international transportation  
1.  Temporary import of transport vehicles for in ternational transportation to the customs territory 
of the Customs Union without payment of customs duties, taxes is permissible at simultaneous 
observance of the following conditions: 
1)  If the transport vehicle for international tran sportation is registered in the territory of a 
foreign state in the name  of a foreign person; 
2)  If the transport vehicle for international transportation is imported to the customs territory 
of the Customs Union and used by a foreign person, other than in cases when the transport 
vehicle for international transportation is used by a person of the Member State of the 
Customs Union, foreign person duly authorized for provision of transportation services by a power of attorney in the simple written form or a contract for provision of such services for completion or commencement of international transportation of cargoes, passengers and/or 
baggage in the customs territory of the Cust oms Union or outside.  (As amended by the 
Protocol of 16.04.2010) 
2.  Transport vehicles of international transporta tion temporarily imported to the customs territory 
of the Customs Union have the status of foreign goods. 
3.  Temporary import of transport vehicles for international transportation shall be completed by 
export thereof from the customs territory of th e Customs Union within the terms prescribed in 
Article 343 of this Code or by means of placem ent under the customs procedures other than the 
customs procedure of customs transit. 
4.  Export of temporarily imported transport vehicles for international transportation from the 
customs territory of the Customs Union may be  exercised through any customs authority. 
Article 343. Terms of temporary import of  transport vehicles for international 
transportation  
1.  Transport vehicles for international transportation temporarily imported to the customs 
territory of the Customs Union shall be export ed from this territory after completion of 
transportation operations in connection with which such transport vehicles were imported to the customs territory of the Customs Union within the terms calculated taking into account provisions 
of Article 219 of this Code unless otherwise is established by international treaties. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  If it is impossible to export a transport vehi cle for international transportation within the terms 
stipulated in clause 1 of this article, at the re asoned request of an interested person, the customs 
authority shall extend the term of temporary import of the transport vehicle for international transportation by the time required to eliminat e the reasons for impossibility of export of the 
transport vehicle for international transportation. 
Article 344. Operations with temporarily impo rted transport vehicles for international 
transportation 
1.  It is permitted to execute ordinary operat ions of technical maintenance or repair with 
temporarily imported transport vehicles for international transportation which are required during transportation of such vehicles to the customs territory of the Customs Union or during stay within such territory. 
2.  The following is not permitted in the customs territory of the Customs Union: 
- Use of temporarily imported transport vehicles for international transportation for 
transportation of cargoes, passengers and/or baggage, beginning and terminating in the 
customs territory of the Customs Union (hereinaft er for the purpose of this section referred 
to as "internal transportation through the customs territory of the Customs Union"); 
- Transfer of temporarily imported transport vehicles for international transportation to other 
persons, in particular, for lease (sub-lease) other than transfer thereof for repair, technical 
maintenance, storage or transfer for the purpose to complete the transportation operation by means of immediate export of the transport vehicle for international transportation. 
Particularities of use of transport vehicles for international transportation transporting passengers 
as well as trailers, semi-trailers, containers and railway rolling stock, transporting cargoes and/or 
baggage for internal transportations through the customs territory of the Customs Union shall be 
determined by the international treaty betw een Member States of the Customs Union.  
(As amended by the Protocol of 16.04.2010) 
3.  Use of temporarily imported transport vehicles for international transportation or transfer 
thereof to other persons in cases specified in the first part of clause 2 of this article are permitted 
subject to placement of such transport vehicles under customs procedures. 
If such steps are taken without placement of temporarily imported transport vehicles for 
international transportation under customs procedures, tax duties, taxes are payable at amounts corresponding to amounts of import customs duties, taxes which would be payable in case of 
placement of such transport vehicles for internat ional transportation under the customs procedure 
of release for internal consumption without taking into account any tariff preferences and benefits for payment of customs duties, taxes calculated as of the day of registration of the customs 
declaration for the transport vehicle. At that, the term of payment of customs duties, taxes shall 
mean the first day of execution of such steps and if no such day is specified – the day of registration by the customs authority of the customs declaration for the transport vehicle. 
Article 345. Temporary export of transport ve hicles for international transportation  
1.  Temporary export of a transport vehicle for in ternational transportation is permitted provided 
that the transport vehicle for international transportation is goods of the Customs Union and registered in the territory of a Member State of the Customs Union in the name of a person of the 
Member State of the Customs Union, other than in  cases prescribed in the second part of this 
clause and clause 4 of this article.  (As amended by the Protocol of 16.04.2010) 
Temporary export of air vehicles as transport vehicles for international transportation is permitted 
subject that the air vessel represents goods of th e Customs Union and is used by a person of the 
Member State of the Customs Union for the purpos e of international transportation.  (As amended 
by the Protocol of 16.04.2010) 
2.  Transport vehicles for international transportation representing goods of the Customs Union 
temporarily exported from the customs territory of the Customs Union, upon actual export from this territory maintain the status of the goods of the Customs Union and transport vehicles for G/VAL/N/1/RUS/2/Add.1 
 
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  international transportation mentioned in clause 4 of this article maintain the status of foreign 
goods. 
3.  Transport vehicles for international transpor tation shall be temporarily exported from the 
customs territory of the Customs Union with out payment of any export customs duties. 
4.  It is permitted to temporarily export transport vehicles for international transportation 
previously placed under the customs procedure of temporary import (admission) or being conditionally released goods in accordance with article 200 of this Code. 
5.  Temporary export of a transport vehicle for international transportation is permissible 
notwithstanding by what person and for that purposes it will be used outside the customs territory of the Customs Union. 
Article 346. Terms of temporary export of  transport vehicles for international 
transportation  
Terms of temporary export of transport vehicles for international transportation are not limited. Article 347. Operations with temporarily expo rted transport vehicles for international 
transportation 
1.  The following operations may be exercised with temporarily exported transport vehicles for 
international transportation: 
1)  Operations of technical maintenance and/or current repair required to ensure their safety, 
operation and maintenance in the condition at which they were on the day of export if the need for such operations arises during the period of use of such transport vehicles for international transportation; 
2)  Operations for free (warranty) repair; 
3)  Repair operations including major repair for restoration of transport vehicles for international 
transportation after damaging thereof due to an accident or force-majeure occurring outside 
the customs territory of the Customs Union. 
2.  Repair operations and/or other operations not covered by clause 1 of this article as regard to 
temporarily exported transport vehicles for international transportation are permissible subject to 
placement of such transport vehicles under th e customs procedure of processing outside the 
customs territory. 
In case of execution of the above mentioned oper ations without placing the transport vehicles for 
international transportation under the customs procedure of processing outside the customs 
territory, at import of such transport vehicles for international transportation, customs duties, 
taxes are payable according to Article 262 of this Code. 
Article 348. Import of temporarily export ed transport vehicles for international 
transportation 
1.  Temporary export of transport vehicles for international transportation shall be completed by 
import thereof to the customs territory of the Cust oms Union or by placement of transport vehicles 
for international transportation representing goods of the Customs Union under the customs 
procedure of export or processing outside the customs territory and transport vehicles for international transportation mentioned in clause 4 of Article 345 of this Code – under the customs 
procedure of re-export. 
In case of transfer of the ownership right fo r a temporarily exported transport vehicle for 
international transportation to another person, the person who exported such transport vehicle for international transportation is obliged to place the transport vehicle for international transportation 
representing the goods of the Customs Union un der the customs procedure of export and the 
transport vehicle for international transportation mentioned in clause 4 of Article 345 of this Code – under the customs procedure of re-export within  30 days from the date of transfer of the G/VAL/N/1/RUS/2/Add.1 
 
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  ownership right for the exported transport vehicle for international transportation.  (As amended 
by the Protocol of 16.04.2010) 
Customs declaration of such goods is permissible without actual representation thereof to the 
customs authority. 
2.  Upon termination of temporary export of transport vehicles for international transportation by 
import thereof to the customs territory of the Customs Union, such transport vehicles for international transportation shall be imported to the customs territory of the Customs Union 
without payment of any customs duties, taxes. 
3.  Import of temporarily exported transport ve hicles for international transportation to the 
customs territory of the Customs Union may be  exercised through any customs authority. 
Article 349. Temporary import and temporar y export of equipment and spare parts  
1.  Special equipment temporarily imported together with a transport vehicle for international 
transportation designed for loading, unloading, handling and protection of cargoes or servicing of passengers and/or baggage, transported by such tr ansport vehicle for international transportation, 
notwithstanding if it may be used separately from the transport vehicle for international 
transportation or not, shall be imported to the customs territory of the Customs Union without payment of customs duties, taxes and without application of measures of non-tariff and technical 
regulation. 
2.  Spare parts and equipment designed for repair, technical maintenance or operation of the 
transport vehicle for international transportation sh all be imported to the customs territory of the 
Customs Union without payment of customs duties, taxes and without application of measures of 
non-tariff and technical regulation. 
3.  Spare parts designed for use in repair or technical maintenance of a without payment of 
customs duties, taxes and without application of measures of non-tariff and technical regulation for 
the purpose of replacement of spare parts and eq uipment embedded into a temporarily exported 
transport vehicle for international transportation, at export thereof from the customs territory of the Customs Union are to be exported without payment of export customs duties and without 
application of measures of non-tariff and technical regulation. 
Import of replaced parts and equipment to the customs territory of the Customs Union is permitted 
without payment of any import customs duties, taxes as regard to the customs procedure of re-import. 
4.  An international treaty between Member Stat es of the Customs Union and/or laws of Member 
States of the Customs Union may determine other particularities of import of spare parts and equipment removed for the purpose of replacemen t from a transport vehicle for international 
transportation to the customs territory of the Customs Union or export thereof from such territory. 
Article 350. Customs declaration of transport vehicles for international transportation, 
spare parts and equipment  
1.  Customs declaration of transport vehicles for international transportation shall be effected at 
temporary import of transport vehicles for international transportation to the customs territory of the Customs Union and export of such temporarily imported transport vehicles from such territory, as well as at temporary export of transport vehicles for international transportation from the 
customs territory of the Customs Union and import of such temporarily exported transport vehicles 
for international transportation to such terri tory by means of submission of the customs 
declaration for the transport vehicle by the carrier to the customs authority.  
2.  The customs declaration may be presented by standard documents of the carrier provided for 
by international treaties in the transport ar ea concluded between Member States of the 
Customs Union, if such documents contain data about the transport vehicle for international 
transportation, its route, cargo, supplies, crew an d passengers, purpose of import (export) of the 
transport vehicle for international transportation and/or name of spare parts and equipment G/VAL/N/1/RUS/2/Add.1 
 
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  transported for repair or operation of the transport vehicle for international transportation, 
mentioned in article 159 of this Code, depending on the type of transport. 
If the submitted standard documents of the carrier do not contain all necessary data, customs 
declaration of transport vehicles for international transportation shall be effected by means of 
submission of the customs declaration for the tran sport vehicle according to the standard form. At 
that, the presented standard documents of the carrier  are to be considered as an integral part of 
the customs declaration for the transport vehicle. 
At export of temporarily imported transport vehicles for international transportation from the 
customs territory of the Customs Union and at import of temporarily exported transport vehicles for international transportation to such territory, the customs authority may use as the customs declaration for the transport vehicles the customs declaration for the transport vehicle submitted 
at customs declaration of temporarily imported or temporarily exported transport vehicles for 
international transportation, respectively. 
At customs declaration of transport vehicles for international transportation the customs authority 
is not entitled to require any other data. 
3.  If spare parts and equipment are transported through the customs border simultaneously with 
the transport vehicle for international transportation  in accordance with article 349 of the Code, it 
is permitted to specify data on the same in the customs declaration for the transport vehicle. 
4.  The submitted customs declaration for the tran sport vehicle shall be registered by the customs 
authority. 
5.  Following the results of verification of th e customs declaration for the transport vehicle the 
customs authority shall formalize temporary import or temporary export of the transport vehicle 
for international transportation or termination of temporary export or temporary import of transport vehicles for international transportation by means of introduction of marks in the 
customs declaration for the transport vehicle according to the form and in accordance with the 
procedure to be determined by the resolution of the Customs Union Commission. 
6.  Spare parts and equipment used and not exported back are to be placed under customs 
procedures subject to observance of requiremen ts and conditions stipulated in this Code. 
Chapter 49  Peculiarities of transfer of goods for personal use 
Article 351. Terms used in this section The following terms and definitions are used in this section: 
1)  Unattended baggage – goods for personal use belonging to a natural person or transferred 
to the carrier under the contract of international transportation (transport forwarding) for actual transportation through the customs border in connection with entrance of this natural 
person to the territory of the Customs Union or his exit from the customs territory of the 
Customs Union; 
2)  Attended baggage – goods for personal use including hand baggage directly carried by a 
natural person crossing the customs border; 
3)  Goods for personal use delivered by the carrier  – goods for personal use transferred or to be 
transferred to the carrier under the contract of international transportation (on the basis of a bill of lading, consignment note and other documents) for the purpose of actual 
transportation through the customs border to the natural person or from the natural person 
not crossing the customs border; 
4)  The transport vehicle for personal use – an auto, motor transport vehicle, trailer, water or 
air vessel together with spare parts to it and its usual appliances and equipment, lubricants 
and fuel contained in its usual tanks, owne d or possessed by the natural person carrying 
such transport vehicles through the customs border exclusively for his personal purposes but 
not for transportation of persons, for a consideration, industrial or commercial transportation 
of goods for consideration or for free. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 352. General provisions on transportations of goods for personal use  
1.  Goods for personal use shall be transported through the customs border in accordance with 
provisions of this section and to the extent not covered by this section – in accordance with the procedure established by customs laws of the Customs Union. 
2.  Goods for personal use transported throug h the customs border are not subject to any 
measures of non-tariff and technical regulation. 
3.  Criteria of classification of goods transporte d through the customs border as goods for personal 
use, value, quantitative and weight norms of transportation of goods for personal use with release 
from payment of customs payments, cases of release of certain categories of goods for personal use from payment of customs duties, as well as the procedure for application of customs duties, taxes shall be established by an international treaty of Member States of the Customs Union. 
Article 353. Methods of transportati on of goods for personal use  
Goods for personal use may be transported through the customs border in form of attended or 
unattended baggage as goods to be delivered by th e carrier and in form of international postal 
items in accordance with section 44 of this Code. 
Article 354. Customs operations in relation to goods for personal use  1.  Customs operations in relation to goods for personal use placed transported through the 
customs border shall be executed in accordance  with the procedure determined by this Code 
and/or an international treaty between Member States of the Customs Union. 
2.  Customs operations in relation to goods fo r personal use shall be executed depending on 
methods of transportation at places of arrival to the customs territory of the Customs Union or 
departure from this territory or at the customs authority of the Member State of the 
Customs Union in the territory whereof the natural pe rson entitled to act as the declarant of such 
goods is living on the permanent (or temporary) basis. 
3.  At transportation of goods for personal use by natural persons using motor transport vehicles 
for personal use or train, customs authorities sh all provide such persons with the possibility to 
execute customs operations without leaving such transport vehicles other than in cases when it is 
necessary for observance of customs laws of the Customs Union.  (As amended by the Protocol of 
16.04.2010) 
4.  Goods for personal use while being transported through the customs border are subject to 
customs declaration pursuant to Article 355 of this Code and release for personal use without 
placement under any customs procedures provided for by this Code.  The procedure for execution 
of customs operations associated with release of goods for personal use shall be determined by customs laws of the Customs Union. 
At the desire of the person transporting good s for personal use, customs operations may be 
executed in relation to such goods associated with placement thereof for temporary storage, p l a c e m e n t  u n d e r  c u s t o m s  p r o c e d u r e s  i n  a c c o r d a n c e  w i t h  t h i s  C o d e  a s  w e l l  a s  e x p o r t  f r o m  t h e  
customs territory of the Customs Union if the goods have not leaved the place of arrival. 
In case of non-execution of customs operations mentioned in the first and second parts of this 
clause, the goods are to be detained in accordance with section 21 of this Code.  (As amended by the Protocol of 16.04.2010) 
5.  Customs control in relation to goods for pe rsonal use to be transported through the customs 
border shall be carried out in accordance with this Code and/or international treaty of Member States of the Customs Union. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 355. Customs declaration of goods for personal use  
1.  Customs declaration of goods for personal use shall be exercised by natural persons while they 
are passing through the customs border simultaneous ly with presentation of goods to the customs 
authority. 
2.  The following goods are subject to customs declaration in writing: 
1)  Goods for personal use being transported in unattended baggage or being delivered by the 
carrier to a natural person; 
2)  Goods for personal use being transported in any way, which are subject to prohibitions and 
restrictions other than measures of non-tariff and technical regulation; 
3)  Goods for personal use being transported in any way including temporarily imported goods, 
the value and/or quantity whereof exceed the norms of transportation of such goods with 
release from payment of customs duties stip ulated by the international treaty between 
Member States of the Customs Union; 
4) Transport vehicles for personal use being transported in any way other than transport 
vehicles for personal use registered in the territory of Member States of the Customs Union 
to be temporarily exported from the customs territory of the Customs Union and imported back to this territory; 
5)  Currency of Member States of the Customs Union, securities and/or currency valuables, 
travellers cheques in cases prescribed by laws of Member States of the Customs Union; (As amended by the Protocol of 16.04.2010) 
6)  Cultural valuables; 
7)  Goods for personal use being imported in the attended baggage if the natural person 
carrying the same has unattended baggage; 
8)  Other goods determined by customs laws of the Customs Union. 
3.  Customs declaration of goods for personal use shall be effected in writing with application of 
the passenger customs declaration. 
The form of the passenger customs declaration, th e procedure for completion thereof, submission 
and registration thereof shall be determined by the resolution of the Customs Union Commission. 
4. The natural person is entitled at his own desire to carry out customs declaration of goods for 
personal use not subject to customs declaration, in writing using the passenger customs declaration. 
5. Customs declaration of goods for personal use of a natural person under 16 years old shall be 
carried out by the person accompanying him (one of the parents, adoptive person, guardian or trustee of this person, the person accompanying him or a representative of the carrier in the 
absence of any accompanying persons, and in case of organized exit (entrance) of a group of 
minors without accompaniment by parents, adoptive  parents, guardians or trustees, other persons 
- by the head of the group or a representative of the carrier). 
6. At transportation through the customs border of any hearses with bodies (remainders) and 
cinerary urns of deceased persons, customs declar ation shall be effected by means of submission 
of an application in a free form by the person accompanying the hearse with a body (remainders) or cinerary urns of deceased persons, subject to submission of documents named in the second 
and third parts of this clause. 
At export of cinerary urns and hearses with bo dies (remainders) of deceased persons from the 
customs territory of the Customs Union the following documents shall be submitted: 
- The certificate of death issued by registrar's offices in accordance with the procedure 
established for registration of acts of civil status in Member States of the Customs Union or the medical certificate of death or notarized copies of the above mentioned documents; 
- The conclusion in a free form issued by local sanitary supervision authorities on the 
possibility of exhumation in case of reburial; 
- The certificate in a free form issued by a specialized organization providing ritual services for 
sealing of zinc hearses evidencing absence of any outside inserts and with attachment of a G/VAL/N/1/RUS/2/Add.1 
 
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  list of things and valuables of the deceased person if any such things are being sent together 
with the body (remainders) of the deceased person. 
At import of cinerary urns and hearses with bo dies (remainders) of deceased persons to the 
customs territory of the Customs Union the following documents shall be submitted: 
- The certificate of death issued by the author ized establishment of the country of departure 
or the medical certificate of death or notarized copies of the above mentioned documents; 
- The certificate in a free form issued by a specialized organization providing ritual services for 
sealing of zinc hearses evidencing absence of any outside inserts and with attachment of a 
list of things and valuables of the deceased person if any such things are being sent together with the body (remainders) of the deceased person. 
Article 356. Submission of documents at cust oms declaration of goods for personal use  
1.  Submission of a passenger customs declaration shall be supported by submission to the 
customs authority of documents confirming data contained therein. Such documents include: 
1)  Identification documents (including documents of a minor person); 
2)  Documents evidencing adoption, guardianship or trusteeship of a minor person; 
3)  Documents confirming the value of the declared goods for personal use; 4)  Transport (shipment) documents; 
5)  Documents evidencing the right for benefits for payment of customs duties including those 
confirming temporary import (export) by a natural person of goods for personal use as well as those confirming recognition of the natural person as a refugee, an internally displaced person or person displaced to a permanent place of residence in accordance with the 
procedure determined in accordance with laws  of Member States of the Customs Union; 
6)  Documents confirming observance of restri ctions other than measures of non-tariff and 
technical regulation; (As amended by the Protocol of 16.04.2010) 
7)  Documents containing data enabling to identify a transport vehicle for personal use; 
8)  Documents confirming the right of possession, use and/or disposal of a transport vehicle for 
personal use; 
9)  Other documents and data submission whereof is provided for in accordance with customs 
laws of the Customs Union. 
2.  At customs declaration of goods for person al use transported in unattended baggage, in 
addition to documents mentioned in clause 1 of this article, a counterpart of the passenger 
customs declaration executed by the customs author ity issued to a natural person while crossing 
the customs border shall be provided. 
In case of non-provision of such passenger customs declaration due to its loss or for any other 
reason, goods for personal use imported in unattended baggage shall be deemed as imported with 
excess of value, quantity and weight norms of impo rt of goods subject to release from payment of 
customs duties, unless the relevant natural person proves to the contrary. 
Article 357. Application of the double corrido r system for customs declaration of goods 
for personal use  
1.  At places of arrival to the customs territory of the Customs Union or departure from this 
territory for the purpose of customs declaration of goods for personal use the double corridor 
system may be used. 
2.  Application of the double corridor system prov ides for independent choice by a natural person 
passing through the customs border of customs declaration in writing for goods for personal use 
and relevant corridor ("green" or "red") for execution of customs operations. 
3.  Requirements applicable to arrangement of the double corridor system at places of arrival to 
the customs territory of the Customs Union or depart ure from this territory shall be determined by 
the resolution of the Customs Union Commission. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 358. Temporary import of goods for personal use 
1.  Foreign natural persons are entitled to import to the customs territory of the Customs Union 
goods for personal use the list whereof is determ ined by the international treaty between Member 
States of the Customs Union, except for transport vehicles, with release from payment of customs 
duties for the period of their stay in this territory. 
If temporarily imported goods for personal use are subject to customs declaration in writing, the 
term of temporary import of such goods shall be set by the customs authority on the basis of the 
application of the foreign natural person taking into account duration of his stay in the customs 
territory of the Customs Union. 
2.  Foreign natural persons are entitled to import to the customs territory of the Customs Union 
transport vehicles for personal use registered in the territory of foreign states for the period of 
their temporary stay but not longer than for one year, with release from payment of customs 
payments. 
Upon the reasoned application of a foreign natural person, the term of temporary import of 
transport vehicles for personal use may be extended by customs authorities within one year from 
the day of temporary import of such transport vehicles. 
3.  Transfer of the right of use and/or disposal  of temporarily imported goods for personal use 
including transport vehicles to another person in the customs territory of the Customs Union is 
permitted subject to customs declaration thereof and payment of customs duties in accordance 
with the procedure established by customs laws of the Customs Union. 
4.  Temporarily imported foods for personal use may be exported back from the customs territory 
of the Customs Union through any customs authority. 
5.  If temporarily imported foods for personal use are situated in the customs territory of the 
Customs Union due to non-export thereof upon expi ration of the established term, such goods are 
subject to customs duties, taxes in accordance wi th the procedure established by customs laws of 
the Customs Union. 
6.  In case of irrecoverable loss of temporarily im ported foods for personal use due to an accident 
or force-majeure, back export of such goods fr om the customs territory of the Customs Union may 
be not carried out subject to recognition of the fa ct of the accident or force-majeure by customs 
authorities. 
Article 359. Temporary export of goods for personal use by natural persons  
1.  Natural persons of Member States of the Cust oms Union are entitled to temporarily export from 
the customs territory of the Customs Union for the te rm of their temporary stay in the territory of 
the foreign state and to import the same back with release from payment of customs duties, 
taxes. 
2.  At the request of a natural person the custom s authority shall carry out identification of goods 
for personal use to be temporarily exported if such identification will facilitate back export thereof 
with release from payment of import customs duties, taxes.  Identification of the goods shall be 
mentioned in the passenger customs declaration one counterpart whereof shall be issued to the natural person exporting the goods. 
Absence of such identification shall not prevent from back import of goods for personal use by 
natural persons with release from payment of cust oms duties, taxes subject to confirmation to the 
customs authority that such goods are being imported back after temporary export from the customs territory of the Customs Union in accordance with the procedure determined by customs 
laws of the Customs Union. 
3.  Temporarily exported transport vehicles for personal use may be subject to operations of 
technical maintenance or repair required which such goods are located outside the customs 
territory of the Customs Union. G/VAL/N/1/RUS/2/Add.1 
 
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  4.  In case of repair of a temporarily exported transport vehicle for personal use associated with 
replacement of spare parts of the transport vehicl e to be accounted (registered) with appropriate 
authorized state authorities, the replaced part is subject to customs declaration other than in cases of warranty repair or maintenance pursuant to the terms and conditions of the contract concluded 
in accordance with civil laws of Member States of the Customs Union, or execution of a repair 
required for restoration of the transport vehicle for personal use after damaging thereof due to an accident or force-majeure. 
Article 360. Payment of customs duties, taxes in relation to goods for personal use - 
(As amended by the Protocol of 16.04.2010) 
1.  Customs duties, taxes are payable by natural persons within the framework of customs 
declaration of goods for personal use in writing on the basis of a customs receipt order the form 
and procedure for completion thereof shall be determined by the resolution of the Customs Union 
Commission. 
One counterpart of the customs receipt order shall be issued to the person paying customs duties, 
taxes. 
Completion of the customs receipt order and accrual of customs duties, taxes in relation to goods 
for personal use being transported through the custom s border, shall be effected by an official of 
the customs authority. 
2.  Customs duties, taxes in relation to good s for personal use being transported through the 
customs border shall be paid by natural persons at the unified rates of customs duties, taxes or in form of an aggregate customs payment equal to the amount of customs duties, taxes, calculated 
at the rates of customs duties, taxes applicable pursuant to Article 77 of this Code. 
3.  Unified rates of customs duties, taxes shall be established by an international treaty between 
Member States of the Customs Union. 
4.  The procedure for application of rates of customs duties, taxes, aggregate customs fee, 
occurrence and termination of the obligation to pay of customs duties, taxes in relation to goods for personal use as well as the terms of payment thereof shall be established by an international 
treaty between Member States of the Customs Union. 
Article 361. Customs value of goods for personal use 1.  The customs value of goods for personal use shall be determined on the basis of the value of 
such goods declared by the natural persons and co nfirmed by original documents containing data 
about the value of the goods for personal use. 
At import of goods for personal use by natural persons to the customs territory of the 
Customs Union, the customs value of the goods sh all not include any expenses for transportation 
and insurance of goods until arrival thereof to the customs territory of the Customs Union. 
2.  If the natural person carrying goods for personal use does not have necessary documents 
and/or data on the value of such goods or if  there are serious reasons to believe that the 
documents and/or data provided by the person are not accurate, the official of the customs 
authority shall determine the customs value of the goods on the basis of price information about similar goods available to the customs authority, in particular, on the basis of data contained in catalogues of foreign firms dealing with retail sale of similar goods. 
The natural person is entitled to prove accuracy of data provided for determination of the customs 
value. 
In this article, similar goods shall mean the goods having characteristics close to characteristics of 
the goods to be imported, i.e. comparable with  the goods being imported in terms of their 
purpose, application, qualitative, technical and other characteristics. G/VAL/N/1/RUS/2/Add.1 
 
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  Article 362. Spare parts and fuel for transport vehicles for personal use transported by 
natural persons  
1.  Spare parts required for repair of transport vehicles for personal use temporarily imported by 
natural persons to the customs territory of the Customs Union, may be temporarily imported with 
release from payment of customs duties, taxes for a term not exceeding the term of temporary 
import of such transport vehicles. 
2.  Fuel in tanks prescribed by the construction of transport vehicles for personal use, being 
transported through the customs border by natural persons may be imported to the customs 
territory of the Customs Union or, respectively, ex ported from this territory, without payment of 
any customs duties, taxes. 
Chapter 50 Peculiarities of customs operations in respect of supplies 
Article 363. Area of application of this section 
1.  Transportation of supplies through the customs border shall be carried out in accordance with 
provisions of this section and to the extent not covered by this section – in accordance with the 
procedure established by customs laws of the Customs Union. 
2.  Transportation of supplies through the custom s border shall be carried out without payment of 
customs duties, taxes and without application of measures of non-tariff regulation. 
3.  Provisions of this section shall not apply in relation to goods situated in transport vehicles 
operated by natural persons for personal use. 
4.  The resolution of the Customs Union Commission may determine quantitative norms of supplies 
subject to provisions of this section. 
Supplies exceeding the norms set in accordance with the first part of this clause are to be placed 
under customs procedures in accordance with this Code.  (As amended by the Protocol of 16.04.2010) 
Article 364. Particularities of execution of customs operations with supplies  
1.  Customs operations with supplies at import to the customs territory of the Customs Union shall 
be effected at the places of arrival, at export from the customs territory of the Customs Union - at 
the places of commencement of international transportation or places of departure. 
2.  Supplies are subject to customs declarat ion without placement of goods under customs 
procedures. 
At customs declaration of supplies the customs declaration may be presented by the declaration 
for goods, transport (shipping), commercial and/or other documents. 
The list of data to be specified in the customs declaration within the framework of customs 
declaring of supplies, shall be determined by the resolution of the Customs Union Commission. 
3.  Customs operations in relation to supplies shall be exercised in the same way notwithstanding 
the country of registration or nationality of water vessels, air vessels or trains. 
Article 365. Use of supplies 
1.  Supplies designed for consumption by passengers and members of crews of water vessels as 
well as supplies required to ensure normal oper ation and technical maintenance of these vessels 
may be consumed and used on these vessels during the period of stay thereof in the customs territory of the Customs Union at the quantity  corresponding to the number of passengers and 
members of crews as well as duration of draw-in, in particular, in the course of repair of water 
vessels at the deck, dockyard or shipyard, if cr ews leave the vessels for this period of time. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  At scheduled landing of air vessels at one airport or several airports which are located in the 
customs territory of the Customs Union, supplie s designed to ensure normal operation and 
technical maintenance of these vessels and supplies designed for consumption by members of crews and passengers during the period of stay of air vessels at points of landing and during flight 
between such points, may be used during the period of stay of air vessels at points of landing and 
during flight between such points. 
3.  Supplies designed for sale to passengers and members of crews of air vessels without the 
purpose of consumption thereof on board of such vessels may be sold during the period of stay of 
air vessels in the customs territory of the Customs Union provided that sale thereof shall be carried out on board of such vessels. 
4.  Supplies designed for consumption by passenge rs of trains and employees of train teams as 
well as supplies necessary to ensure normal operation and technical maintenance of these trains 
may be consumed and used in these trains during their way or at points of intermediate stoppage or stay in the customs territory of the Customs Un ion at the quantity corresponding to the quantity 
of passengers and employees of train teams as well  as duration of stay and time of running. 
5.  Customs authorities are entitled to oblige the carrier to take measures required to ensure 
observance of the conditions of use of supplies prescribed by this section while water vessels, air 
vessels or trains are within the customs territory of the Customs Union. At the decision of the 
Customs Union, the place where the supplies are stored, may be sealed by means of seals and 
stamps. 
6.  Supplies may be, upon permit of the custom s authority, temporarily unloaded, transferred 
accordingly to other vessels or other trains exercising transportations of cargoes, passengers 
and/or baggage subject to observance of conditions prescribed by this section. 
7.  Use of supplies for the purposes not prescribed by this section is permitted in case of 
placement thereof under the customs procedures of release for internal consumption or export. 
SECTION 8. TRANSITIONAL PROVISIONS 
Article 366. General transitional provisions 
1.  The present Code is applied with regards to the relationships regulated by the customs 
legislation of the Customs Union and occurring from the day of its entry into force. 
2.  Regarding the relationships regulated by the customs legislation of the Customs Union occurred 
before the entry into force of the present Code, the present Code is applied to those rights and 
obligations which will occur from the date of its entry into force taking into account the provisions 
provided for by Articles 367 – 372 of the present Code. 
3.  If the international agreements of the Memb er States of the Customs Union have not entered 
into effect by the time of entry into force of the present Code the Member States shall apply their 
national legislation regulating the corresponding relationship until the entry into force of the mentioned agreements. 
Article 367. Transitional provisions rega rding the persons performing the actions 
connected with the customs questions and other persons 
1.  The customs agents (representatives) in th e Republic of Belarus, customs brokers in the 
Republic of Kazakhstan and customs brokers (representatives) in Russian Federation, customs 
carriers, owners of temporary warehouses, customs warehouses and stores of duty free trade, 
which were established before the entry into force of the present Code, are entitled to perform the actions connected with the customs questions within six months from the date of entry into force 
of the present Code. (...) 
2.  Customs agents (representatives) in the Republ ic of Belarus, customs brokers in the Republic 
of Kazakhstan, and customs brokers (representatives) in the Russian Federation are recognized as 
customs representatives in the period provided for in paragraph 1 of this article.  G/VAL/N/1/RUS/2/Add.1 
 
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  3.  Customs carriers, established before the entry into force of the present Code, are entitled to 
provide the carriage of goods, that are under cust oms control, over the customs territory of the 
Customs Union in cases and on conditions, prescribed by the customs legislation of a 
Customs Union within six months from the date of entry into force of the present Code without 
proof of their status in accordance with pa ragraph 4 of Article 18 of the present Code.  
The provisions of part one of this paragraph shall apply, if there is information on the inclusion of 
customs carriers in the general register of customs carriers, formed by the Commission of the 
Customs Union, and a copy of the document, confirming the right to carry out activities as a 
customs carrier.  
Customs authorities until the entry into force of th e present Code shall submit general registers of 
customs carriers to the Commission of the Customs Union for the formation of a common register 
of customs carriers in accordance with the second part of paragraph 3 of Article 18 of the present 
Code. 
4.  The provisions of Article 13 of the present Code, in respect of providing guarantee for the 
payment of customs duties, taxes in a sum, equivale nt to at least €1 million on the exchange rate, 
that is determined in accordance with the laws of the Member State of the Customs Union on the 
date of provision of such guarantee as a condition for the inclusion of legal persons in the register 
of customs representatives, shall apply in the Member States of the Customs Union, if its 
legislation prescribes that the customs representative of obtains the obligation to pay customs 
duties, taxes in solidarity with the payer of customs duties, taxes. 
Member States of the Customs Union, the law of which does not prescribe such solidary obligation 
to pay customs duties, taxes on the date of entry into force of the present Code, are obliged to 
stipulate in their legislation within one year provisions, according to which the customs 
representative obtains an obligation to pay customs duties, taxes in solidarity with the payer of 
customs duties, taxes. 
5.  For the Republic of Belarus, the provisions of Article 39 of the present Code, in respect of 
provision of guarantees for the payment of customs duties, taxes in the sum, equivalent to at least 
€1 million on the exchange rate established in a ccordance with the laws of the Member State of 
the Customs Union on the date of provision of such guarantee, as a condition of assigning to legal 
entities of the status of authorized economic op erator, shall enter into force after 18 months from 
the date of entry into force of the present Code.  
6.  Persons, obtaining the status "Bona Fide Foreign Economic Affairs" in the Republic of Belarus; 
the person included in the register of participants in foreign economic activities, classified in a 
category of a minimum risk in the Republic of Kazakhstan and the persons, in respect of which 
special simplified procedures of customs clearance are implied, in the Russian Federation within six 
months from the date of entry into force of the present  Code are  enjoying special simplifications, 
provided to the authorized economic operator in accordance with Article 41 of the present Code, in 
the amount of simplifications, that have been de termined for such persons the legislation of the 
Member States of the Customs Union before the entry into force of the present Code. 
Article 368. Transitional provisions regarding the peculiarities of conducting the customs 
operations  
1.  Until the entry into force of the internationa l agreement of the Member States of the Customs 
Union allowing the presentation of the goods declar ation to any customs office in the territory of 
the Customs Union: 
- The goods declaration is to be presented to the customs office of the member state of the 
Customs Union, in accordance with the legislation of which the person being the declarant of goods has been created, registered, or on th e territory of which he permanently resides, 
except for the cases stated in item 2)  of the Article 186 of the present Code; 
- The diplomatic missions, consular services, other official representative offices and 
international organisations of the Member States of the Customs Union should present the goods declaration to the customs authorities of the member state of the Customs Union in 
the territory of which they are located. G/VAL/N/1/RUS/2/Add.1 
 
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  2.  The provisions of chapter 25 of this Code, taki ng into account the second part of this paragraph 
shall apply to goods in temporary storage under cu stoms control on the day of entry into force of 
the present Code.  
Term of temporary storage of goods, which are in temporary storage on the date of entry into 
force of the present Code, shall be calculated from the date of placing such goods in temporary 
storage in accordance with the laws of the Member State of the Customs Union, in which territory such storage is provided. 
3.  Goods declaration for goods, which are in temporary storage under customs control on the day 
of entry into force of the present Code, shall be submitted to customs authorities before the expiry of the temporary storage, calculated from the date  of placing such goods in temporary storage in 
accordance with the laws of the Member State of the Customs Union, in which territory such 
storage is done.  
4.  Goods, declaration on which is approved (r egistered) by the customs authority prior to the 
entry into force of the present Code, shall be pl aced under the declared customs regime on the 
terms and conditions, established by the legislation of the Member States of the Customs Union, 
on the date of approval (registration) by the customs authority of the mentioned customs 
declaration. 
Article 369. Transitional provisions regard ing transportation of goods under customs 
control 
1.  In respect to goods, for which the transit declaration (customs transit document, the control 
document control of delivery of goods) is approv ed (registered) by the customs authority prior to 
the entry into force of the present Code, the issuan ce of approval for customs transit (drawing of 
control document of delivery of goods) is carried out, and transportation through the customs territory of the Customs Union under customs control is carried out and completed in the manner 
and on terms established by the legislation of the Member States of the Customs Union on the 
date of approval (registration) by the customs authority of the mentioned  transit declaration (customs transit document, control document of delivery of goods).  
2.  Transportation in the customs territory of  the Customs Union under the customs control of 
goods in respect of which the customs authority issued approval to the customs transit (drawn the control document of delivery of goods is drawn) be fore the entry into force of the present Code, is 
carried out and completed on the terms and cond itions, established by the legislation of the 
Member States of the Customs Union on the day of issuance of approval for customs transit 
(drawing of control document of delivery of goods). 
Article 370. Transitional provisions on the st atus of the goods and customs procedures  
1.  Goods situated in the customs territory of th e Customs Union and placed before introduction of 
this Code into force under the customs regimes of free circulation, re-import and refusal in favour of the government in the Republic of Belarus, re lease of goods for free circulation, re-import of 
goods and refusal of goods in favour of the govern ment in the Republic of Kazakhstan, release for 
internal consumption, re-import and refusal in favo ur of the government in the Russian Federation, 
since the date of introduction of this Code into force shall be deemed placed respectively under the customs procedures of release for internal consum ption, re-import and refusal in favour of the 
government. These goods are subject to provisions of this Code and/or other acts of customs 
legislation of the Customs Union. 
2.  Goods mentioned in clause 1 of this article whic h had as of the date of introduction of this Code 
into force for customs purposes the status domestic goods in the Republic of Belarus, Kazakh 
goods in the Republic of Kazakhstan and Russian goods in the Russian Federation, shall be deemed goods of the Customs Union. 
3.  Goods placed before the date of introduction of this Code into force under customs regimes of 
export in the Republic of Belarus and Russian Fede ration and export of goods in the Republic of 
Kazakhstan, since the date of introduction of this Code into force shall be deemed placed under G/VAL/N/1/RUS/2/Add.1 
 
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  the customs procedure of export an d they are subject to provisions of this Code and/or other acts 
of customs legislation of the Customs Union. 
4.  Goods placed before the date of introduction of this Code into force under customs regimes of 
processing in the customs territory and processing outside the customs territory in the Republic of 
Belarus, processing of goods in the customs territory, processing of goods for free circulation and 
processing of goods outside the customs territory in the Republic of Kazakhstan, processing in the customs territory, processing for internal consumption and processing outside the customs 
territory in the Russian Federation, shall be deemed since the date of introduction of this Code into 
force as placed respectively under customs procedures of processing in the customs territory, processing outside the customs territory and processing for internal consumption.  These goods as well as goods received before introduction of this  C o d e  i n t o  f o r c e  a s  a  r e s u l t  o f  o p e r a t i o n s  o f  
processing of such goods shall be governed by provisions of this Code and/or other acts of 
customs legislation of the Customs Union taking into account the second and third parts of this article. 
Customs procedures mentioned in the first part of this clause shall be valid until expiration of the 
terms set while placing the goods under the relevant customs regimes taking into account the possibility of extension of the terms of proces sing of goods within the terms prescribed in 
Articles 243, 256 and 268 of this Code, respectively. 
Customs regimes mentioned in the first part of this clause used before introduction of this Code 
into force to the goods bearing the status of domestic goods in the Republic of Belarus, Kazakh goods in the Republic of Kazakhstan and Russian goods in the Russian Federation, 
imported from the territory of one of the Member States of the Customs Union to the territory of 
another Member State of the Customs Union or exported from the territory of one of the Member States of the Customs Union to the territory of another Member State of the Customs Union, shall 
terminate since the date of introduction of this Code into force.  Goods placed under these customs 
regimes and goods received as a result of processi ng operations with such goods shall be deemed 
goods of the Customs Union since the date of introduction of this Code into force. 
5.  Goods placed before the date of introduction of this Code into force under the customs regime 
of customs warehouse shall be deemed from the date of introduction of this Code into force as placed under the customs procedure of customs warehouse other than goods designed for export according to the customs procedure of export and they are subject to provisions of this Code 
and/or other acts of customs legislation of the Customs Union taking into account the second and 
third parts of this clause. 
Goods designed for export in accordance with th e customs procedure of export, placed under the 
customs regime of customs warehouse before introduction of this Code into force shall be stored at 
customs warehouses in accordance with clause 2 of Article 234 of this Code. 
The customs procedure of customs warehouse shall be in force until expiration of the terms of 
storage set while placing the goods under the customs regime of customs warehouse taking into 
account the possibility of extension thereof within the terms determined in Article 231 of this Code. 
6.  Goods placed before the date of introduction of this Code into force under the customs regime 
of temporary import and temporary export in th e Republic of Belarus and Russian Federation, 
temporary import of goods and transport vehicles and temporary export of goods and transport 
vehicles in the Republic of Kazakhstan shall be deemed from the day of introduction of this Code into force placed respectively under the customs procedures of temporary import (admission) and 
temporary export.  These goods are subject to provisions of this Code and/or other acts of 
customs legislation of the Customs Union taking into account the second and third parts of this article. 
The customs procedure of temporary import (admission) shall be valid until expiration of the terms 
of temporary import set while placing the goods under the customs regime of temporary import (temporary import of goods and transport vehicles) taking into account the possibility of extension thereof within the terms determined in Article 280 of this Code. G/VAL/N/1/RUS/2/Add.1 
 
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  The customs procedure of temporary export shal l be valid until expiration of the terms of 
temporary export set while placing the goods un der the customs regime of temporary export 
(temporary export of goods and transport vehicles) taking into account the possibility of extension 
thereof within the terms determined in Article 288 of this Code. 
7.  Goods placed before the date of introduction of this Code into force under the customs regimes 
of re-export in the Republic of Belarus and Ru ssian Federation and re-export of goods in the 
Republic of Kazakhstan shall be deemed from the da y of introduction of this Code into force placed 
respectively under the customs procedure of temporary re-export and are subject to provisions of 
this Code and/or other acts of customs legislation of the Customs Union. 
From the date of introduction of this Code into fo rce goods placed, before introduction of this Code 
into force, under customs regimes, for the purpose of export of processed products, received as a 
result of operations for processing of goods in accordance with customs regimes of processing in 
the customs territory (processing of goods in the customs territory), shall be deemed placed under 
the customs procedure of re-export. 
8.  Goods placed before the date of introduction of this Code into force under the customs regime 
of destruction and duty free trade in the Republic of Belarus and Russian Federation, destruction of 
goods and duty free shop in the Republic of Kazakhstan shall be deemed from the day of 
introduction of this Code into force placed respectively under the customs procedures of 
destruction or duty free trade.  These goods are subject to provisions of this Code and/or other acts of customs legislation of the Customs Union. 
9.  Provisions of this article are applicable to goods placed under the customs regimes in 
accordance with clause 4 of Article 368 of this Co de after introduction of this Code into force. 
Article 371. Transitional provisions on pecu liarities of customs operations in respect 
means of transportation 
1.   Means of transportation, regi stered in foreign states, imported into the customs territory of the 
Customs Union before the entry into force of the present Code, when carrying out an international carriage of passengers and goods, from the date of entry into force of the present Code, are 
recognized as means of transportation for international carriage.  These vehicles are subject to the 
provisions of Chapter 48 of the present Code an d/or other acts of customs legislation of the 
Customs Union. 
2.  Means of transport registered in the Members States of the Customs Union and removed before 
the entry into force of the present Code from th e customs territory of the Customs Union, when 
carrying out international carriage of passengers and goods, from the date of entry into force of the present Code are recognized as means of tran sport of international carriage.  These vehicles 
are subject to the provisions of Chapter 48 of the present Code and/or other acts of customs 
legislation of the Customs Union. 
Article 372. Transitional provisions on legal re lations, that arose in the sphere of mineral 
resources exploitation (energy sector) 
To relations which arose in the sphere of exploitation of mineral resources (energy sector) in the 
Republic of Kazakhstan and the Russian Federation before the entry into force of the present Code 
and arising after its entry into force, an appropriate customs legislation of the Republic of 
Kazakhstan and customs legislation of the Russian Federation shall apply, in accordance with 
which the relevant contracts are in force, and in part that is not regulated by abovementioned customs legislation – by provisions of the pr esent Code.  (As amended by the Protocol of 
16.04.2010) G/VAL/N/1/RUS/2/Add.1 
 
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  Article 373. - Excluded. – (As amende d by the Protocol of 16.04.2010) 
_______________ 
  G/VAL/N/1/RUS/2/Add.1 
 
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  LAW OF THE RUSSIAN FEDERATION NO. 5003-1 OF 21 MAY 1993 ON THE CUSTOMS 
TARIFF (with the Additions and Amendments of 7 August, 25 November, 
27 December 1995, 5 February 1997, 10 February, 4 May 1999, 27 May 2000, 6 and 
8 August, 27, 29 and 30 December 2001, 29 May, 25 July, 24 December 2002, 6 June, 
7 July, 8 and 23 December 2003, 7 May, 29 June, 22 August 2004, 21 July, 8 November, 
20 December 2005, 27 July, 10 November 2006, 1 and 3 December 2007, 
3 and 30 December 2008, 28 June 2009, 8 December 2010, 28 November, 
6 December 2011) 
See Resolution of the Supreme Soviet of the Russian Federation No. 5004-1 of May 21, 1993 on 
Repeated Consideration of the Law of Russia on Customs Tariffs 
See Resolution of the Supreme Soviet of the Russian Federation No. 5005-1 of May 21, 1993 on 
Carrying into Effect the Law of the RF on Customs Tariffs 
Section I. General Provisions 
Article 1. The Purposes of This Law 
This Law shall define the procedure of the applic ation of the rates of the export customs duties, 
establishment of the rates of the export customs du ties and the list of goods in relation to which 
they are applied, the cases of the exemption from  the payment of the export customs duties, the 
particular features of the application of the rates of the import customs duties depending on the 
country of origin of the goods and conditions of their importation, as well as the particular features of granting tariff prefer ences and tariff quotas.  
Article 2.  Abrogated upon the expiry of 30 days from the day of the official publication of Federal 
Law No. 409-FZ of 6 December 2011 
Article 3.  Customs Rates and Procedure for Setting Them 
See Methodological Directions on the procedure for application of customs duties to the goods 
moved across the customs border of the Russian Federation, given by Letter of the State Customs 
Committee of the Russian Federation No. 01-06/38024 of 27 December 2000 
1.  Rates of customs duties shall be uniform an d shall not be changed depending on the persons 
performing the importation to the Russian Federati on and exportation from the Russian Federation 
of goods, types of deals and other factors except in cases envisaged hereby.  
According to Order of the Federal Customs Servic e No. 1560 of 2 August 2012 the provisions of 
Item 2 of Article 3 of this Law shall not be ap plied with respect to goods originating from the 
countries, with which trade and political relations do not provide for the most favoured nation 
treatment  
2.  In relation to the goods originating in the countries the trade and political relations with which 
provide for the most favoured nation treatment the rates shall be applied of the import customs 
duties of the Uniform custom duties of th e Customs Union in the framework of EurAsEC 
(hereinafter - the Customs Union).  
In relation to the goods originating in the countries the trade and political relations with which do 
not provide for the most favoured nation treatment the rates shall be applied of the import customs duties of Unified custom duties of the Customs Union, increased twofold, except for the 
cases of granting tariff preferences on the basis of  the provisions of international treaties of the 
member states the Customs Union, international treaties of the Russian Federation. 
In relation to the goods whose country of origin is not established, the rates shall be applied of the 
import customs duties of the Uniform custom duti es of the Customs Union, except for the cases 
envisaged by international treaties of the member  states of the Customs Union, by international 
treaties of the Russian Federation. G/VAL/N/1/RUS/2/Add.1 
 
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  3.  Export customs duty rates and a list of the goods to which they are applicable shall be 
established by the Government of the Russian Fede ration, except as otherwise laid down in the 
present article. As for the goods specified in It em 4 of the present article export customs duty 
rates shall be established by the Government of the Russian Federation in the manner established 
in this item. In respect of some categories of commodities determined by the Government of the 
Russian Federation, except for the commodities cited in Item 4 of this article, the rates of export 
customs duties shall be fixed by the Government of the Russian Federation in the procedure and 
according to the formulas which are defined by  the Government of the Russian Federation.  
On the rates of export customs duties see the reference See the Rates of Export Customs Duties on Goods Exported from the Territory of the 
Russian Federation beyond the Limits of the Memb er States of the Agreements on Customs Union 
endorsed by Order of the State Customs Co mmittee of the Russian Federation No. 865 of 
6 August 2003 
4.  The present Item determines the procedure for establishing the rates of export duties on crude 
oil (code of the Uniform Foreign Economic Activity Commodity Nomenclature of the Customs Union 
[CC FEA of the CU] 2709 00) and th e individual categories of commodities processed from oil, the 
list of which is defined by the Gove rnment of the Russian Federation.  
The rates of the export customs duties for crud e oil are established by the Government of the 
Russian Federation taking account of the average price for crude oil of the mark "Urals" on the world crude oil markets (Mediterranean and Rotterdam) over the recent period of monitoring and shall be put into force as from the first day of the calendar month following the end of the period 
of monitoring. 
The Government of the Russian Federation implements  the monitoring of prices for crude oil of the 
mark "Urals" on the world crude oil markets (Mediterranean and Rotterdam) for the purposes of 
determining the average price over the period of monitoring. 
The period of the monitoring of prices of crude oil in the world market of oil raw material 
(Mediterranean and Rotterdam) shall be the period from the 15th day of each calendar month until 
the 14th day of the following calendar month inclusive beginning with 15 October 2008. 
The average price of Urals crude oil in the world market of oil raw material (Mediterranean and 
Rotterdam) estimated on the basis of the monitoring results shall be brought to knowledge on a monthly basis at latest on the first day of the calendar month following the month when the 
monitoring is completed through official information sources in the procedure established by the 
Government of the Russian Federation. 
The paragraph is abrogated. 
The rates of the export customs duties for crude oil shall not exceed the size of the ultimate rate of 
the duty, computed in the following way: 
- If the average price for crude oil of the ma rk "Urals", formed on the world crude oil 
markets (Mediterranean and Rotterdam), is up to US$109.5 for one ton (inclusive) - in the 
amount of 0 per cent; 
- If the average price for crude oil of the mark "Urals", formed over the period of monitoring 
the world crude oil markets (Mediterranean and Rotterdam), exceeds the level of 
US$109.5 for one ton but is not over US$146 for one ton (inclusive) - in the amount, not 
exceeding 35 per cent of the difference between the average price of the given oil in US dollars for one ton and US$109.5; 
- If the average price for crude oil of the mark "Urals", formed over the period of monitoring 
the world crude oil markets (Mediterranean and Rotterdam), exceeds the level of US$146 
for one ton but is not over US$182.5 for one ton (inclusive) - in the amount, not exceeding 
the sum of US$12.78 for one ton and 45 per ce nt of the difference between the average 
price of the given oil in US dollars for one ton, formed over the period of monitoring, and US$146; 
- If the average price for crude oil of the mark "Urals", formed over the period of monitoring 
the world crude oil markets (Mediterranean and Rotterdam), exceeds the level of G/VAL/N/1/RUS/2/Add.1 
 
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  US$182.5 for one ton - in the amount, not exceeding the sum of US$29.2 for one ton and 
65 per cent of the difference between the averag e price of the given oil in US dollars for 
one ton, formed over the period of monitoring, and US$182.5. 
The rates of the export customs duties on the individual categories of commodities, processed 
from oil, shall be established by the Government of the Russian Federation taking account of the 
average price for crude oil of the mark "Urals" on  the world crude oil markets (Mediterranean and 
Rotterdam) for the recent period of monitoring and are put into operation as from the first day of 
the calendar month following the end of the monitoring period. 
For the individual categories of commodities processed from oil, the rates of the export customs 
duties shall be computed using formulas established by the Government of the Russian Federation. 
The rates of the export customs duties for cr ude oil and for the individual categories of 
commodities processed from oil, are established for a term of one calendar month. 
The Decisions of the Government of the Russian Federation on amending the rates of export 
customs duties for crude oil and for the individual categories of commodities processed from oil, 
shall be printed in one of the official publications of the Russian Federation not later than one day 
before the day of entry into force of these decisions. 
Federal Law No. 65-FZ of June 6, 2003 abolished Item 5 of Article 3 of this Law 
5.  The rules for calculating and paying cust oms duties established by production sharing 
agreements shall be applied to production  sharing agreements concluded between the 
Russian Federation and foreign investors before the Federal Law on Production Sharing 
Agreements came into effect. 
Article 4. Categories of Duty Rates 
The following categories of duty rates shall be in effect in the Russian Federation: -  Ad valorem  rates assessed as a percentage of the customs value of dutiable goods; 
-  Specific rates assessed in established am ounts per unit of dutiable merchandise; and 
-  Combined rates blending the above two forms of customs duties. 
Article 5.  Basic Concepts Used in This Law  
1.  For the purposes of this Law the basic concepts herein shall mean the following: 
1)  The customs duties mean the obligatory pa yment to the federal budget collected by the 
customs bodies in connection with the transp ortation of goods across the customs border 
of the Customs Union and in other cases defined in conformity with international treaties of 
the member states of the Customs Union and/or  the legislation of the Russian Federation;  
2)  Abrogated upon the expiry of 30 days from the day of the official publication of Federal 
Law No. 409-FZ of 6 December 2011;  
3)  Abrogated upon the expiry of 30 days from the day of the official publication of Federal 
Law No. 409-FZ of 6 December 2011;  
4)  Abrogated upon the expiry of 30 days from the day of the official publication of Federal 
Law No. 409-FZ of 6 December 2011;  
5)  Abrogated upon the expiry of 30 days from the day of the official publication of Federal 
Law No. 409-FZ of 6 December 2011;  
6)  Abrogated upon the expiry of 30 days from the day of the official publication of Federal 
Law No. 409-FZ of 6 December 2011.  
2.  Abrogated upon the expiry of 30 days from th e day of the official publication of Federal Law 
No. 409-FZ of 6 December 2011.  
3.  Other concepts shall have in this Law the meanings determined by the customs legislation of 
the Customs Union, the legislation of the Russi an Federation on the customs business, the 
legislation of the Russian Federation on taxes and fees, the civil legislation of the Russian G/VAL/N/1/RUS/2/Add.1 
 
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  Federation the legislation of the Russian Federation on administrative offences and other laws of 
the Russian Federation.  
Section II. Seasonal and Specific Duties 
Article 6.  Seasonal Duties 
Federal Law No. 126-FZ of 8 August 2001 reworded Article 6 of this Law 
The amendments shall come into force a month af ter the official publication of the mentioned 
Federal Law 
See the previous text of the Item 
Seasonal duties may be established on individual goods for the purposes of day-to-day regulation 
of exports of goods by the Government of Russia (in which case the rates of customs duties envisaged by the customs tariff shall not apply).  The effective period of such duties may not 
exceed six months a year.  The seasonal duty rates established for exportation of the goods 
specified in Item 4 Article 3 of the present law sh all not exceed the amount set in that article.  
See also Letter of the State Customs Committee of the Russian Federation No. 01-06/34779 of 
29 August 2001 on the application of seasonal duty 
Article 7.  Abrogated upon the expiry of 30 days from the day of the official publication of Federal 
Law No. 409-FZ of 6 December 2011. 
Article 8.  Abolished from 1 July 2006. 
Article 9.  Abolished from 1 July 2006. 
Article 10.  Abolished from 1 July 2006. 
Article 11.  Abolished from 1 July 2006. 
Section III. Customs Value of Goods 
See Form of the slips of the Customs Value Decl aration (CVD-1 and CVD-2) and Instructions on 
the procedure for completing the Customs Value Declaration approved by Order of the Federal 
Customs Service No. 829 of 1 September 2006 
See Instructions on the Examination of the Estima tion of the Customs Value of the Goods brought 
into the Customs Territory of the Russian Federa tion approved by Order of the Federal Customs 
Service No. 1206 of 22 November 2006 
Article 12.  Abrogated upon the expiry of 30 days from th e day of the official publication of Federal 
Law No. 409-FZ of 6 December 2011. 
Article 13. Additional Provisions Pertaining  to the Customs Value of Imported Goods 
1. Abrogated upon the expiry of 30 days from th e day of the official publication of Federal Law 
No. 409-FZ of 6 December 2011.  
2.  The Government of the Russian Federa tion hereby establishes the following: 
1)  Abrogated upon the expiry of 30 days from the day of the official publication of Federal 
Law No. 409-FZ of 6 December 2011;  
The provisions of Sub item 2 of  Item 2 of Article 13 of this  Law of the Russian Federation 
(in the wording of the Federal Law No. 409-FZ of 6 December 2011) shall not be applied G/VAL/N/1/RUS/2/Add.1 
 
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  upon the expiry of one year following the day of the coming into force of the said Federal 
Law  
2)  The procedure for determining the customs va lue of imported commodities in the event of 
their damage caused by an emergency or an ac t of God, as well as in the event of illegal 
importation of goods to the Russian Federation.  
3.  Abrogated upon the expiry of 30 days from th e day of the official publication of Federal Law 
No. 409-FZ of 6 December 2011.  
Article 14.  Abrogated upon the expiry of 30 days from th e day of the official publication of Federal 
Law No. 409-FZ of 6 December 2011. 
Article 15.  Abolished from 1 July 2006. 
Article 16.  Abolished from 1 July 2006. 
Article 17.  Abolished from 1 July 2006. 
SECTION IV. METHODS FOR DETERMINING CUSTOMS VALUE OF GOODS IMPORTED ONTO 
THE CUSTOMS TERRITORY OF THE RUSSIAN FEDERATION 
Abrogated upon the expiry of 30 days from the day of the official publication of Federal Law 
No. 409-FZ of 6 December 2011. 
SECTION V. DETERMINATION OF THE COUNTRY OF ORIGIN OF GOODS 
Abolished from 1 July 2006. 
SECTION VI. TARIFF BENEFITS 
Article 34. Tariff Benefits 1.  Tariff benefits in relation to the goods impo rted into the Russian Federation shall be granted 
according to the Customs Code of the Customs Union, the international treaties of the member 
states of the Customs Union. 
2.  Tariff benefits in relation to the goods that  are taken out of the Russian Federation shall be 
established by this Law and shall not have an individual character. 
3.  For the purposes of this Law a tariff benefit in relation to the goods that are taken out of the 
Russian Federation shall mean the benefit granted on the conditions of reciprocity or unilaterally in 
the course of implementation of the commercial policy of the Russian Federation in the form of the 
exemption of payment of the customs duties or a decrease in the rate of the customs duties. 
4.  The procedure of granting of the tariff benefi ts established by this Law shall be defined by the 
Government of the Russian Federation. 
Article 35. Granting of Tariff Benefits 
1.  From the customs duties shall be exempted: 1)  The objects of material and technical supply and inventory, fuel, foodstuffs and other 
property that is taken out of the Russian Federa tion for ensuring of the activity of Russian 
and hired (chartered) by the Russian persons vessels carrying out fishing; 
2)  The goods that are taken out of the Ru ssian Federation under the decision of the 
Government of the Russian Federation to countries not being member states of the 
Customs Union as humanitarian aid with a view to the liquidation of the consequences of emergencies and disasters, acts of nature for charitable purposes in relations with states, G/VAL/N/1/RUS/2/Add.1 
 
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  international organisations, governments, i.e., with a view to rendering technical 
assistance; 
3)  The goods, with the exception of excisabl e goods, according to the list approved by the 
Government of the Russian Federation, taken out of the Russian Federation in the 
framework of international cooperation of the Russian Federation in the field of research 
and use of outer space, as well as agreements on services in the launching of space vehicles; 
4)  Goods (production) that are taken out from the Russian Federation made during the 
performance of production-sharing agreements and belonging to the parties to production-
sharing agreements. 
2.  Under the decision of the Government of the Russian Federation tariff benefits in the form of 
exemption of the payment of the customs duties or  a decrease in the rate of the customs duties 
may be granted in relation to: 
1)  The goods taken out of the Russian Federation as part of complete deliveries for the 
construction of targets of investment cooperation abroad according to the international 
treaties of the Russian Federation; 
2)  The goods taken out of the Russian Federation within the limits of the amounts of 
deliveries to export for the federal state needs defined according to the legislation of the 
Russian Federation about placing of orders fo r deliveries of goods, performance of works, 
rendering of services for the state and municipal needs. 
Article 36. Tariff Preferences and Tariff Quotas 
1.  The Russian Federation shall grant tariff prefer ences according to the international treaties of 
the member states of the Customs Union, international treaties of the Russian Federation. 
For the purposes of this article, by tariff pref erences shall be understood the exemption from the 
payment of the import customs duties in relation to goods originating in countries forming 
together with the Russian Federation a zone of free trade or that have signed the agreements 
having for an object the creation of such a zone, or decrease in the rates of the import customs 
duties in relation to the goods originating in the developing or least developed countries using the 
uniform system of tariff preferences of the Customs Union. 
2.  For the purposes of this article in relation to the goods imported into the Russian Federation 
the tariff quota is understood as a measure of the regulation of imports to the Russian Federation 
of separate kinds of agricultural goods originating in third countries that provides for the 
application during a certain period of a lower rate of import customs duties during the importation of a certain amount of goods (in kind or in monetary terms) in comparison with the rate of the 
import customs duties applied according to the Un iform tariff of custom duties of the Customs 
Union. 
To the goods imported into the Russian Federation  over and above the established amount (quota) 
the rate of the import customs duties according to Uniform custom duties of the Customs Union 
shall be applied. 
3.  The method and the procedure of the distribution of the tariff quota in relation to the imported 
goods among the participants of the foreign trade ac tivity, as well as if necessary the distribution 
of the tariff quota between third countries shall be defined by the Commission of the Customs 
Union or according to the decision of the Commission of the Customs Union by the Government of the Russian Federation. 
According to the procedure defined by the Govern ment of the Russian Federation the amounts of 
tariff quotas shall be distributed among the partic ipants of foreign trade activity according to the 
results of competitive tenders (auctions) or in proportion to the amount of goods originating in the 
foreign state and imported to the territory of the Russian Federation during the period defined by 
the Government of the Russian Federation. 
4.  For the purposes of this article in relation to the goods that are taken out of the 
Russian Federation the tariff quota shall be underst ood as a measure of the regulation of exports G/VAL/N/1/RUS/2/Add.1 
 
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  from the Russian Federation of the goods originat ing in the Russian Federation that provides for 
the application during a certain period of a lower rate of the export customs duties during the exportation of a certain amount of the goods (in kind or in monetary terms) in comparison with the rate of the export customs duties establishe d by the Government of the Russian Federation. 
The rate of export customs duties established by  the Government of the Russian Federation shall 
apply to the goods that are taken out of the Ru ssian Federation over and above the established 
amount (quota). 
5.  The tariff quotas on export of goods shall be established by the Government of the 
Russian Federation. 
The method and procedure of the distribution of th e tariff quota in relation to the taken out goods 
between the participants of foreign trade activity, as well as if necessary the distribution of the 
tariff quota between third countries, shal l be defined by the Government of the 
Russian Federation.  
Article 37.  Abrogated upon the expiry of 30 days from th e day of the official publication of Federal 
Law No. 409-FZ of 6 December 2011. 
Section VII. Final Provisions 
Article 38. International Agreements 
If an international agreement, to which Russia is a party, establishes different norms other than 
those laid down thereunder, the norms established by such international agreement shall prevail. 
 President of the Russian Federation 
 
B. Yeltsin  
 
The House of the Soviets of Russia, Moscow 
No. 5003-1 
21 May 1993 
__________