[91]
customs border, in connection with the change of permanent residence,
except for vehicles.
Article 158. Temporary importation of goods and (or) vehicles by
foreign individuals for non-commercial purposes
Temporary import of goods and (or)
vehicles into the customs
territory by foreign individuals with exemption from customs duties is
allowed provided that the goods and (or) vehicle are imported for non-
commercial purposes by this person during
his stay in the customs
territory. In this case, the vehicle must be registered in the territory of a
foreign state.
After the expiration of the period specified in part one of this article,
goods and (or) vehicles shall be subject to
re-export from the customs
territory in an unchanged condition or placed under the appropriate
customs regime.
Temporarily imported goods and (or) vehicles may be re-exported
from the customs territory through any customs authority. When
temporarily imported goods and (or)
vehicles are re-exported, customs
duties are not paid and economic policy measures are not applied.
The return export from the customs territory of temporarily imported
goods and (or) vehicles may not be carried out if the mentioned goods and
(or) vehicles have been seriously damaged as a result of an accident or
force majeure, which must be confirmed by the authorized body.
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