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Article 96. Alienation of goods placed under the customs regime of the


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Article 96. Alienation of goods placed under the customs regime of the 
customs warehouse 
Alienation of goods placed under the customs regime of a customs 
warehouse, transfer of ownership, use or disposal rights to another person 
in relation to it are allowed subject to the following conditions: 
the authorized person alienating the goods or transferring the rights 
of possession, use or disposal in respect of them shall notify the customs 
authority in advance in writing; 
the authorized person acquiring the right to the goods shall submit a 
customs Declaration to the customs authority in compliance with the 
requirements and conditions of the selected customs regime in respect of 
this goods. 
The right of possession, use or disposal of the authorized person in 
respect of the goods shall be considered transferred to another person from 
the moment of submission of the customs Declaration to the customs 
authority. At the time of filing a customs Declaration, this person has 
obligations related to ensuring compliance with the customs regime. 
Article 97. Disposal of goods that have fallen into disrepair, spoiled or 
damaged during its stay under the customs regime of the customs 
warehouse 
Goods that have become unusable, spoiled or damaged due to an 
accident or force majeure during its stay under the customs regime of the 
customs warehouse shall be placed under the customs regime chosen by 
the authorized person, as if it had been imported into the customs territory 
in this condition. These circumstances must be confirmed by the 
authorized person and the competent state body. 
Article 98. Completion of the customs regime of the
customs warehouse 
Not later than the day of expiry of the period of stay under the 
customs regime of the customs warehouse, the goods must be declared to 
another customs regime, except for the customs regime of temporary 
storage. 
Within three working days from the date of placement under a 
different customs regime, the goods are subject to export from the customs 
warehouse. 


[63] 
At export from the customs warehouse of the goods which were 
earlier under the customs regime of temporary import or processing in the 
customs territory for the purpose of its further use in the customs territory 
according to this customs regime, the term of temporary import or 
processing in the customs territory is resumed. 

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