Article 126. Customs clearance and customs control of goods placed
under the customs regime of destruction
The customs clearance of goods placed under the customs regime of
destruction is carried out by the customs authority in whose area the goods
are located.
Prior to the destruction of goods by an authorized person, a customs
declaration is filed with the customs authority to place the goods under the
customs regime of destruction, as well as shipping documents.
When storing goods in a customs warehouse, the basis for the export
of goods declared for destruction from the customs warehouse is a cargo
customs declaration registered by the customs authority.
Delivery of goods to the place of destruction and its destruction are
carried out under customs control.
Upon the fact of the destruction of the goods, an act of destruction is
drawn up, signed by the official of the customs body, the authorized
person and other persons who were present at the actual destruction of the
goods.
The act of destruction of the goods is submitted to the customs
authority within one working day after its actual destruction.
The filing and registration of the cargo customs declaration is carried
out before destruction, and its preparation - after the destruction of the
goods.
Article 127. Declaration of waste resulting from the
destruction of goods
Wastes resulting from the destruction of goods shall be placed under
a different customs regime as if they had been imported into the customs
territory in this condition, except for the case specified in part two of this
article.
Waste generated as a result of destruction and processed into a state
unsuitable for their further use is not declared.
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