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Article 149. Term of temporary export of the vehicle for


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Article 149. Term of temporary export of the vehicle for
commercial use 
The term of temporary export of the vehicle for commercial use shall 
not exceed two years. 
Article 150. Re-entry of a temporarily exported vehicle for 
commercial use into the customs territory 
When a temporarily exported vehicle for commercial use is re-
imported into the customs territory, customs payments shall not be paid if 
the vehicle for commercial use has not been subjected to processing 
operations outside the customs territory, except for operations necessary to 
ensure its safety and operation, including maintenance and repair. 
Article 151. Completion of temporary removal of the vehicle for 
commercial use 
The temporary export of a vehicle for commercial use shall be 
completed by its re-import into the customs territory or in the manner 
provided for by this Code in relation to the completion of the customs 
regime of temporary export in respect of goods. 
Article 152. Temporary import of equipment and spare parts of 
vehicles for commercial use 
Equipment for loading, unloading, processing and protection of 
goods, which is imported together with vehicles for commercial use and 
intended for re-export with them, regardless of whether it can be used 
separately from vehicles or not, in the case of its temporary importation is 
subject to conditional exemption from customs duties. 
Equipment and spare parts intended for use in repair or maintenance 
to replace parts and equipment built into or used in a vehicle that has 
already been temporarily imported into the customs territory may be 


[89] 
temporarily imported with exemption from customs duties. 
Replaced and not exported from the customs territory equipment and 
spare parts shall be placed under the customs regime of release for free 
circulation (import) or under another customs regime in compliance with 
the provisions of this Code. 

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