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customs regime of re-export 
Re-export of goods is allowed provided that the goods or the product 
of its processing can be identified by the customs authority, except for the 
cases provided for in part three of article 74 of this Code. 
Re-export of goods damaged or spoiled as a result of an accident or 
force majeure, which must be confirmed by the authorized body, is 

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allowed. 
Placement under the customs regime of re-export of goods 
previously placed under the customs regime of release for free circulation 
(import) is allowed while meeting the following requirements and 
conditions: 
the terms of the contract (contract, agreement) were not fulfilled; 
the goods were not used or repaired in the customs territory, except 
for the case when the use of the goods was necessary for the detection of 
defects or other circumstances that led to the return of the goods; 
the goods are in an unchanged condition, except for cases of 
detection of its defects. 
Article 34. Documents required for placing goods under the customs 
regime of re-export 
To place the goods under the customs regime of re-export, the 
declarant shall submit a cargo customs Declaration and shipping 
documents to the customs authority. 
In respect of goods, re-export of which is carried out in the presence 
of relevant documents of a permissive nature, the customs authority 
independently checks the availability of such documents in the information 
system of customs authorities. 
Article 35. Application of customs payments in the customs
regime of re-export 
Goods placed under the customs regime of re-export are exempt 
from customs duties and taxes. 
In case of re-export of goods previously placed under the customs 
regime of release for free circulation (import), the refund of the paid 
amounts of customs duties and taxes shall be made in respect of the 
actually re-exported part of the goods in the manner prescribed by in 
Chapter 49 of this Code, while simultaneous observing the following 
requirements and conditions: 
re-export of goods is carried out within two years from the date of its 
application to the customs regime of release for free circulation (import); 
the goods were not used or repaired in the customs territory, except 
for cases when the use of the goods was necessary for the detection of 
defects or other circumstances that led to the return of the goods. 

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If the actual export of goods is not carried out within the period 
specified in article 32 of this Code, customs duties and taxes shall be paid 
if the goods were placed under the customs regime of release for free 
circulation (import).