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Chapter 10. Re-import 
Article 58. . Re-import customs regime
Re-import customs regime — a regime in which goods previously 
exported from the customs territory are imported back into the customs 
territory within the terms established by article 59 of this Code, without 
payment of customs duties, taxes and without the application of economic 
policy measures. 
Goods placed under the customs regime of reimport shall be 
considered as goods released for free circulation. 
It is allowed to place under the customs regime of re-import of goods 
with partial or other damage, deterioration of its condition if it is 
confirmed that it occurred as a result of an accident or force majeure. 
Before being placed under the customs regime of reimport, the goods 
may be subjected to various operations to maintain them in normal 
condition, including minor repairs, except for major repairs and 
modernization, and maintenance, which should not lead to an increase in 
the value of the goods themselves. 
Placement of goods under the customs regime of reimport shall be 
carried out on the basis of a permit issued by the customs authority in 
accordance with the provisions of Chapter 21 of this Code. 
Re-import of goods under the customs regime of processing outside 
the customs territory is carried out without obtaining permission to place 
the goods under the customs regime of re-import. 
When placing goods under the reimport customs regime refund of 
the paid amounts of customs duties and taxes at exportation from the 
customs territory of the goods under the customs regime of export is made 
in respect of virtually reimporting of the goods in accordance with Chapter 
49 of this Code, provided that the goods imported by the same person who 
exported the goods, or its assignee (heir).. 
In case of re-import of the goods, the authorized person moving the 
goods shall return the amounts received as payments or as a result of other 
benefits provided during export from the customs territory of the goods in 
accordance with the procedure established by law.