December 20, 2017 No. 88
Moscow
About some issues of application of the customs procedure of the free customs zone
In accordance
with subparagraph 5 of paragraph 1, subparagraphs 4 and 5 of paragraph 4 of Article 205 and paragraph two of paragraph 11 of Article 207 of the Customs Code of the Eurasian Economic Union, the Council of the Eurasian Economic Commission DECIDED:
1. Install:
cases of other consumption of goods than provided for by subparagraph 4 of paragraph 1 of Article 205 of the Customs Code of the Eurasian Economic Union, according to the list according to Appendix No. 1;
conditions for the export of goods placed under the customs procedure of a free customs zone and (or) goods manufactured (received) from goods placed under the customs procedure of a free customs zone from the territory of a free (special, special) economic zone without the completion of the customs procedure for a free customs zone according to the Appendix No. 2.
2. In accordance with the legislation of the member states of the Eurasian Economic Union, lists of goods and (or) categories of goods for which the provisions of Annexes 1 and / or 2 to this Decision are not applied, as well as transactions that are not allowed for outside the territory of a free (special, special) economic zone in respect of goods specified in Annex 2 to this Decision, exported from the territory of a free (special, special) economic zone to the rest of the customs territory of the Eurasian Economic Union, in the case provided for by subparagraph 5 of paragraph 4 of Article 205 of the Customs Code of the Eurasian Economic Union.
3. To approve the attached:
The procedure for the completion of the customs procedure of the free customs zone in cases of other consumption of goods than provided for by subparagraph 4 of paragraph 1 of Article 205 of the Customs Code of the Eurasian Economic Union;
a list of the territories of the member states of the Eurasian Economic Union to which free (special, special) economic zones are allowed to export goods placed under the customs procedure of the free customs zone and (or) goods manufactured (received) from goods placed under the customs procedure free customs zone, for their own production and technological needs.
4. This Decision shall enter into force 30 calendar days after the date of its official publication, but not earlier than the date of entry into force of the Agreement on the Customs Code of the Eurasian Economic Union of April 11, 2017.
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Members of the Council of the Eurasian Economic Commission: |
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From the Republic of Armenia |
From the Republic of Belarus |
From the Republic of Kazakhstan |
From the Kyrgyz Republic |
From the Russian Federation |
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V.Gabrielyan |
V.Matyushevskyi |
A. Mamin |
T. Abdygulov |
I.Shuvalov |
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Appendix No. 1 to Council Decision The Eurasian Economic Commission of December 20, 2017 No. 88 |
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cases of other consumption of goods than provided for by subparagraph 4 of paragraph 1 of Article 205 of the Customs Code of the Eurasian Economic Union
1. Consumption of goods placed under the customs procedure of the free customs zone and (or) goods manufactured (received) from goods placed under the customs procedure of the free customs zone (hereinafter referred to as goods) carried out by a resident (participant, subject) free (special, (hereinafter referred to as FEZ) when creating real estate objects on the territory of FEZ for the purpose of implementing an agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment th declaration of entrepreneurial programs), which are an integral and essential part of such objects. In this case, such goods are considered consumed if the real estate objects, at the time of creation of which they are used, are put into operation and registered for ownership by the resident (participant, subject) of the FEZ in accordance with the legislation of the states members of the Eurasian Economic Union (hereinafter - the Member States ), and if this is established by the legislation of the Member States - and operated by such a resident (participant, subject) of the FEZ no less than the period established by the legislation of the Member States.
2. Consumption of goods during operation (maintenance), repair, reconstruction of real estate objects located on the territory of the FEZ, where the customs procedure of the free customs zone is applied.
3. Consumption of goods during operation and (or) maintenance of equipment, machines and units placed under the customs procedure of the free customs zone and used on the territory of the FEZ, where the customs procedure of the free customs zone is applied. In this case, such goods are considered consumed, if they are completely destroyed, used without rest during the performance of these operations.
4. Consumption of goods carried out by a resident (participant, subject) of the FEZ when conducting research, testing, testing, testing, experiments or experiments on the territory of the FEZ for the purpose of implementing an agreement (agreement) on the implementation (conduct) of activities on the territory of the FEZ in the FEZ, investment declaration, business program). In this case, such goods are considered consumed, if they are completely destroyed, used without rest during the performance of these operations.
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Appendix No. 2 to Council Decision The Eurasian Economic Commission of December 20, 2017 No. 88 |
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conditions of export of goods placed under the customs procedure of a free customs zone and (or) goods manufactured (received) from goods placed under the customs procedure of a free customs zone from the territory of a free (special, special) economic zone without the completion of the customs procedure for a free customs zone
I. Conditions for the export of goods to the rest of the territory of a member state of the Eurasian Economic Union, on the territory of which a free (special, special) economic zone has been established, for its own production and technological needs of a resident (participant, subject) of a free (special, special) economic zone
1. The export of goods placed under the customs procedure of the free customs zone and (or) goods manufactured (received) from goods placed under the customs procedure of the free customs zone (hereinafter referred to as goods) is carried out for the purpose of selling by a resident (participant, subject) (special, special) economic zone (hereinafter referred to as FEZ) of an agreement (agreement) on the implementation (conduct) of activities in the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program).
2. The goods are in actual possession and use of the resident (participant, subject) of the FEZ, except for the cases of their transfer to other persons for storage, transportation (transportation), and in respect of such goods, the operations provided for in subparagraphs 4 and 5 of paragraph 1 of Article 205 Customs Code of the Eurasian Economic Union, or operations related to the provision of services to third parties.
3. A resident (participant, subject) of the FEZ is provided with the opportunity to identify:
a) in goods exported from the territory of the FEZ, foreign goods placed under the customs procedure of the free customs zone;
b) goods exported from the territory of the FEZ, with their return to this territory.
4. The period of export of goods is not more than 2 years.
5. Goods are exported for their own production and technological needs to part of the territory of a member state of the Eurasian Economic Union (hereinafter referred to as a member state) included in the list of territories of the member states of the Eurasian Economic Union, to which from free (special, special) economic zones export of goods placed under the customs procedure of a free customs zone and (or) goods manufactured (received) from goods placed under the customs procedure of free tamo ennoy zone for their own production and technological needs, approved by resolution of the Board of the Eurasian Economic Commission dated December 20, 2017 number 88.
II. Conditions for the export of goods to the rest of the customs territory of the Eurasian Economic Union for the performance of operations for processing (processing) of goods, and
Preparation of goods, including assembly, installation, adjustment
1. Export of goods is carried out for the purpose of selling by the resident (participant, subject) of the FEZ an agreement (contract) on the implementation (conduct) of activities in the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program).
2. A resident (participant, subject) of the FEZ is provided with the opportunity to identify:
a) in goods exported from the territory of the FEZ, foreign goods placed under the customs procedure of the free customs zone;
b) goods exported from the territory of the FEZ, with their return to this territory or when importing into such territory goods made (manufactured) from these goods as a result of transactions on the processing (processing) of goods, the manufacture of goods, including assembly, installation, fit.
3. The period of the return of goods to the territory of the FEZ and (or) the period of importation into the territory of the FEZ of goods manufactured (received) from these goods as a result of the transactions on processing (processing) of goods, the manufacture of goods, including assembly, installation, more than 2 years.
4. The resident (participant, subject) of the FEZ is the information on goods exported from the territory of the FEZ (name, code in accordance with the UNECE TNE or the commodity code at the level of the commodity position in accordance with the UNECE Commodity Code if it is stipulated by the legislation of the Member States on customs regulations, quantity in the main and additional units of measurement), on operations for processing (processing) of goods, manufacturing of goods, including assembly, installation, adjustment, which will be performed with respect to goods, and goods manufactured (received) from these goods as a result of the commission of the specified operations, persons who will perform such operations, other information determined in accordance with the legislation of the Member States on customs regulation.
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APPROVED Decision of the Council The Eurasian Economic Commission of December 20, 2017 No. 88 |
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termination of the customs procedure of the free customs zone in cases of other consumption of goods than provided for by subparagraph 4 of paragraph 1 of Article 205 of the Customs Code of the Eurasian Economic Union
1. In the cases provided for in Annex 1 to the Decision of the Council of the Eurasian Economic Commission No. 88 of December 20, 2017 (hereinafter referred to as Appendix No. 1), the customs procedure of the free customs zone is completed by decision of the customs body of the member state of the Eurasian Economic Union - Member State), on the territory of which a free (special, special) economic zone (hereinafter - FEZ) was established.
2. In order to complete the operation of the customs procedure of the free customs zone, an application for completion of the customs procedure of the free customs zone (hereinafter - application) shall be submitted to the customs authority.
3. The application shall be submitted:
a) a resident (participant, subject) of the FEZ, which is a declarant of goods placed under the customs procedure of the free customs zone;
b) a resident (participant, subject) of the FEZ, to which the rights of possession, use and (or) disposal of goods placed under the customs procedure of the free customs zone and (or) goods manufactured (received) from goods placed under the customs procedure of a free customs zone, on which the legislation of the Member States in accordance with paragraph 10 of Article 205 of the Customs Code of the Eurasian Economic Union (hereinafter - the Code) is obligated to complete the customs procedure free there of the boundary zone;
c) the person to whom the rights of possession, use and (or) disposal of goods placed under the customs procedure of the free customs zone and (or) goods manufactured (received) from goods placed under the customs procedure of the free customs zone for which the legislation of the states Members in accordance with paragraph 11 of Article 205 of the Code are charged with the obligation to complete the customs procedure of the free customs zone.
4. The application shall contain the following information:
a) information about the person submitting the application: full or short (short) name of the legal entity or surname, name, patronymic (if available) of the individual, tax number of the person (if any);
b) information on goods placed under the customs procedure of the free customs zone, and (or) goods manufactured (received) from goods placed under the customs procedure of the free customs zone consumed in the cases specified in Appendix No. 1: name, code in accordance with TNEC FEA EEA or the product code at the level of the commodity position in accordance with the UNECE TNC foreign economic activity, if it is stipulated by the legislation of the Member States on customs regulation, the quantity in the main and additional units of measurement;
c) information on goods placed under the customs procedure of the free customs zone included in the composition of goods manufactured (received) from goods placed under the customs procedure of the free customs zone (in the event that goods manufactured (received) from goods placed under the customs procedure of the free customs zone, consumed in accordance with Appendix No. 1): name, code in accordance with the EEA Commodity Code or the product code at the level of the commodity position in accordance with the EEA foreign economic activity code, m of the Member States on customs regulation, the number in the main and additional units of measurement;
d) registration numbers of declarations for goods, according to which the goods were placed under the customs procedure of the free customs zone, serial numbers of goods in declarations for goods, the quantity of goods (for each declaration for goods and for each serial number in the declaration for goods), in with respect to which the customs procedure of the free customs zone is completed, and in the event that the goods in respect of which the customs procedure of the free customs zone is terminated, were not subject to the customs declaration tion in accordance with paragraph 4 of Article 204 of the Code, - details of the customs document on the basis of which such goods are taken into account by the customs authority;
e) information on the commissioning of a real estate object and the right of ownership of a resident (participant, subject) of the FEZ to such a real estate object (the date of its actual commissioning, requisites of documents (acts) on the basis of which the relevant facility is put into operation and / names of such documents, etc.) - in respect of goods consumed in accordance with paragraph 1 of Appendix No. 1;
e) other information provided for in accordance with the legislation of the Member States on customs regulation.
5. The form of the application and the procedure for its completion shall be established in accordance with the legislation of the Member States on customs regulation.
6. The application shall be accompanied by:
a) a report on the consumption of goods in accordance with Annex No. 1 in the form established in accordance with the legislation of the Member States on customs regulation in accordance with Articles 18 and 203 of the Code, if the submission of such a report is provided for by the legislation of the Member States on customs regulation;
b) documents confirming the information, point
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APPROVED Decision of the Council The Eurasian Economic Commission of December 20, 2017 No. 88 |
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territories of the member states of the Eurasian Economic Union to which free (special, special) economic zones are allowed to export goods placed under the customs procedure of the free customs zone and (or) goods manufactured (received) from goods placed under the customs procedure of free customs zones for own production and technological needs
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The name of a part of the territory of a member state of the Eurasian Economic Union, which is allowed to export goods from the territory of the FEZ |
The name of the FEZ, from the territory of which the export of goods for its own production and technological needs is allowed |
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In the Republic of Armenia |
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Yerevan, Aragatsotn Marz, Ararat Marz, Armavir Marz, Vayots Dzor Marz, Gegharkunik Marz, Kotay Marz, Lori Marz, Syunik Marz, Tavush Marz, Shirak Marz |
FEZ "Alliance", FEZ "Meridian", FEZ "Meghri" |
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In the Republic of Belarus |
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Brest region (with the exception of Kamenets and Pruzhany districts), Vitebsk region (with the exception of Sharkovshchina district), Grodno region (with the exception of Svisloch district), Gomel region (except for Loev region), Minsk and Minsk region (excluding Pukhovichi district) , Mogilev region (with the exception of the Bialynich district) |
FEZ Brest, FEZ Vitebsk, FEZ Gomel-Raton, FEZ Grodnoinvest, FEZ Minsk, FEZ Mogilev, Sino-Belarusian industrial park Great Stone |
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In the Republic of Kazakhstan |
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Astana and Akmola region, Mangistau region, Almaty and Almaty region, South-Kazakhstan oblast, Atyrau region, Pavlodar region, Karaganda region, Zhambyl region, Aktyubinsk region, West Kazakhstan region, North Kazakhstan oblast, Kostanay region, Kyzylorda region, East Kazakhstan region |
SEZ "Astana-new city", SEZ "Morport Aktau", FEZ "Park of innovative technologies", SEZ "Ontustik", SEZ "National industrial petrochemical technopark", FEZ Pavlodar, FEZ "Saryarka", FEZ "Khorgos - East gate ", FEZ" Chemical Park Taraz ", FEZ" International Center for Border Cooperation "Khorgos" |
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In the Kyrgyz Republic |
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Bishkek, Osh, Chui oblast, Talas oblast, Issyk-Kul oblast, Naryn oblast, Jalal-Abad oblast, Osh oblast, Batken oblast |
FEZ Bishkek, FEZ Maimak, FEZ Karakol, FEZ Leilek, FEZ Naryn |
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In Russian federation |
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city district Belogorsk |
GOR "Belogorsk", the Amur Region |
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city district of Yuzhno-Sakhalinsk, Anivsky urban district, Tomarinsky urban district |
TOP "Southern", Sakhalin Region |
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city district of Yuzhno-Sakhalinsk |
TOP "Mountain air", Sakhalin regionь |
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Neryungri district |
ТОР Southern Yakutia, the Republic of Sakha (Yakutia) |
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Elizovo urban settlement of Elizovsky municipal district, Paratunsky rural settlement of Elizovsky municipal district, Razdolnensky rural settlement of Elizovsky municipal district, Nikolaevsky rural settlement of Elizovsky municipal district, Novoavachinsky rural settlement of Elizovsky municipal district, Ust-Bolsheretsky district, Karaginsky municipal district, Olyutorsky municipal district, Sobolevsky municipal district district, Ust-Kamchatsky municipal district, Vystrinsky municipal district, Tigilsky municipal district |
Kamchatka, Kamchatka Territory |
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Petropavlovsk-Kamchatsky City District |
ТОР "Kamchatka" / free port Vladivostok, the Kamchatka Territory |
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city district Yakutsk |
TOP "IP" Kangalassy ", Republic of Sakha (Yakutia) |
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Mikhailovsky Municipal District, Spassky Municipal District, Chernigivsky Municipal District, Yakovlevsky Municipal District |
TOP "Mikhailovsky", Primorye Territory |
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Komsomolsk-on-Amur, the city of Amursk, Solnechny municipal district |
ТОР "Komsomolsk", Khabarovsk Territory |
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Khabarovsk, Khabarovsk municipal district, Rakitnenskoe rural settlement |
TOP Khabarovsk, Khabarovsk Territory |
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Nadezhdinsky municipal district, Vladivostok city district |
TOR "Nadezhdinskaya" / free port Vladivostok, Primorsky Krai |
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South-Kuril city district |
ТОР «Kuriles», Sakhalin region |
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Svobodnensky district, town of Svobodny, town of Skovorodino |
TOP "Svobodny", Amur Region |
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urban settlement " Nikolaevsk-on-Amur "of the Mykolaivsky Municipal District, the urban settlement" Mnogovershinny Working Settlement "of the Mykolayivsky Municipal District, the Innokentyevsky rural settlement of the Mykolayivsky Municipal District, the Krasnoselskoe rural settlement of the Mykolayivsky Municipal District, the Oremifskoye rural settlement of the Nikolayevsky Municipal District, the Chlyanskoe rural settlement of the Mykolaivsky Municipal District |
GOR Nikolaevsk, Khabarovsk Territory |
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Partisan Municipal District |
TOR "Neftekhimicheskiy" / free port Vladivostok, Primorsky Krai |
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city district Big Stone |
ТОР "Big Stone" / free port Vladivostok, Primorsky Krai |
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municipal entity Birobidzhan, Leninsky municipal district, Oktyabrsky municipal district |
ТОР "Amuro-Khinganskaya", Jewish Autonomous Region |
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Blagoveschensky District, Ivanovo District |
TOP "Priamurskaya", Amur Region |
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Anadyr urban district, Anadyr municipal district |
TOR "Beringovsky", Chukotka Autonomous District |
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Artemovsky urban district, Lazovsky municipal district, Nakhodka city district, Partisansky urban district, Spassk-Dalny urban district, Ussuriysky urban district, Shkotovsky municipal district, Oktyabrsky municipal district, Olginsky municipal district, Pogranichny municipal district, Khasansky municipal district, Khankai municipal district |
free port Vladivostok, Primorsky Krai |
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Vanino Municipal District |
free port Vladivostok, Khabarovsk Territory |
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Korsakovsky city district, Uglegorsk city district |
free port of Vladivostok, Sakhalin Region |
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Pevek City District |
free port of Vladivostok, Chukotka Autonomous District |