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Article 146. Term of temporary import of the vehicle for


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Article 146. Term of temporary import of the vehicle for 
commercial use 
The term of temporary import of a vehicle for commercial use shall 
be established by the customs authority on the basis of the application of 
the carrier or the authorized person and taking into account all the 
circumstances of the intended transport operation. At the same time, the 
total term of temporary importation of a vehicle for commercial use with 
exemption from customs duties shall not exceed ninety calendar days from 
the date of its importation. The re-export of the temporarily imported 
vehicle for commercial use shall be carried out immediately after the 
completion of this transport operation. 
The temporary importation of a vehicle for commercial use shall be 
completed by its return export within the terms provided for in this article. 
The temporary importation of a vehicle for commercial use may be 
completed in accordance with the procedure provided for by this Code in 
relation to the completion of the customs regime of temporary importation 
in respect of goods. 
Article 147. Operations with temporarily imported means of transport 
for commercial use 
With temporarily imported vehicles for commercial use during the 
period of temporary importation, it is allowed to perform operations on 
their repair or maintenance, which were required when they were used in 
the customs territory. 
Article 148. Temporary removal of the vehicle for 
commercial use 
Temporary export of a vehicle for commercial use is allowed 
regardless of the person and for what purposes it will be used outside the 


[88] 
customs territory, provided that the vehicle is in free circulation in the 
customs territory. In this case, customs fees are not charged. 
Temporary export of a vehicle previously placed under the customs 
regime of temporary import is allowed. Thus action and conditions of the 
customs regime of temporary import concerning this vehicle for the 
purposes of payment of customs payments do not stop before the statement 
on its placement under other customs regime. 

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