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Article 261. Deadline for submitting customs Declaration
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- Article 262. Preliminary declaration
Article 261. Deadline for submitting customs Declaration
For goods imported into the customs territory, except for the cases provided for in Chapters 22, 23 and 25 of this Code, the customs Declaration shall be submitted no later than fifteen calendar days from the date of presentation of the goods to the customs authority of destination. If the end of the period for submitting a customs Declaration falls on a non-working day of the customs authority, the day of the end of this period is considered to be the next working day of the customs authority. [153] In respect of goods placed under the customs regime of customs transit, the submitting of a customs Declaration is carried out simultaneously with the presentation of goods or immediately after the import of goods and vehicles into the customs territory. The customs Declaration for exported goods is submitted before their actual export. A customs Declaration in respect of goods whose customs regime is changed without exportation of the goods themselves or their importation shall be submitted before the end of the previous customs regime. When physical entities move goods across the customs border in hand Luggage and accompanied baggage for non-commercial purposes, the customs Declaration is submitted simultaneously with the presentation of the goods. Vehicles entering the customs territory are declared no later than three hours after crossing the customs border, and those leaving - no later than three hours before crossing the customs border. Article 262. Preliminary declaration Preliminary Declaration of goods is the Declaration of goods before their arrival at the customs territory, which can be applied at the request of the declarant. If the use of shipping documents is envisaged for customs purposes, copies of these documents certified by the declarant shall be attached to the preliminary customs Declaration, and, if necessary, after the arrival of the goods on the customs territory, the customs authority shall compare the information specified in the copies with the information contained in the original documents. After completing the comparison of information and payment of due customs payments before the arrival of the goods to the customs territory, the preliminary customs Declaration is used as a single document necessary for applying customs operations to the goods, except for cases when the Declaration does not contain all the necessary information and (or) documents which are not presented in full, necessary for customs clearance. A preliminary customs Declaration is considered to be unsubstantiated if, within thirty calendar days from the date of its [154] acceptance, the goods specified in this Declaration are not presented to the customs body that accepted the Declaration. Download 1.11 Mb. Do'stlaringiz bilan baham: |
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