Chapter 13. Temporary storage
Article 83. Customs regime of temporary storage
Customs regime of temporary storage — a regime in which any
goods imported into the customs territory may be temporarily stored under
customs control without paying customs duties, as well as without
applying economic policy measures, from the moment of its submission to
the customs authority of destination and until release in accordance with
the selected customs regime, as well as in cases and under the conditions
provided for in article 177 of this Code.
Article 84. Requirements and conditions for placing goods under the
customs regime of temporary storage
Under the customs regime of temporary storage can be placed any
goods, including previously placed under a different customs regime.
Goods prohibited for import into and export from the customs
territory may be placed under the customs regime of temporary storage in
accordance with part four of article 24 of this Code.
Storage of goods under the customs regime of temporary storage
may be carried out in a customs warehouse or customs control zones in
compliance with the terms of their stay in this customs regime.
Article 85. Term of stay of goods under the customs regime of
temporary storage
The term of stay of goods under the customs regime of temporary
storage shall be determined by the authorized person who has declared the
specified goods in this customs regime, but may not exceed sixty calendar
days, unless otherwise provided by article 177 of this Code.
The deadline for finding perishable goods under the customs regime
of temporary storage is ten calendar days.
Goods located in customs warehouses, free warehouses or duty-free
shops, after the decision on their liquidation is considered to be under the
customs regime of temporary storage within the terms established by
article 177 of this Code.
The calculation of the validity period of the customs regime of
temporary storage begins from the date of acquisition by the goods of the
status of goods under the customs regime of temporary storage, in
accordance with article 177 and part five of article 226 of this Code.
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