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Section II. Customs regimes
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- Article 26. Selection and change of customs regime
- Article 27. The seizure of the goods under the customs regime
Section II. Customs regimes
Chapter 4. General provisions Article 25. Types of customs regimes Depending on the purpose of movement of goods across the customs border their customs clearance is carried out in accordance with the following types of customs regimes: 1) export; 2) re-export; 3) temporary export; 4) processing outside the customs territory; 5) release for free circulation (import); 6) re-import; 7) temporary import; 8) processing in the customs territory; 9) temporary storage; 10) customs warehouse; 11) free warehouse; 12) Free customs zone; 13) duty-free trade; 14) customs transit; 15) destruction; 16) refusal in favor of the state. Article 26. Selection and change of customs regime The movement of goods across the customs border entails the obligation of authorized persons to place goods under one of the customs regimes and to comply with the requirements and conditions of this [22] customs regime. The authorized person has the right to choose any customs regime or change it to another customs regime regardless of the nature, quantity, country of origin or destination of goods and vehicles. The selected customs regime is declared by the declarant in the customs Declaration, which is submitted to the customs authority for customs clearance. Article 27. The seizure of the goods under the customs regime Goods under the customs regime can be seized in accordance with the established procedure in case of violation of the legislation. At the seizure of the goods which are under the corresponding customs regime, this customs regime shall be suspended from the day following the day of seizure, and shall be renewed from the day following the date of entry into force of the resolution (decision), which does not provide for the circulation of this goods to the state revenue. For the period of suspension of the customs regime, a periodic customs payment is not paid if the seized goods were placed under the customs regime of temporary importation with the payment of periodic customs payment. The customs regime shall be terminated within fifteen working days from the day following the date of entry into force of the relevant resolution (decision) in the case of violation of customs legislation in cases where: seizure of goods is associated with non-compliance with the requirements and conditions of the customs regime, which entails the impossibility of its further application; involvement of an physical entity in administrative or criminal liability is associated with non-compliance with the requirements and conditions of the customs regime, which entails the impossibility of its further application. Download 1.11 Mb. Do'stlaringiz bilan baham: |
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