The EEC Council optimized regulation for the customs temporary importation procedure
18.06.2024

On July 11, the Decision of the Council of the Eurasian Economic Commission on some issues of applying the customs temporary importation (admission) procedure will come into force.

The development of the draft Decision was initiated by the EEC to optimize and systematize the legal regulation of the customs temporary importation (admission) procedure. For this purpose, the relevant provisions of the Decisions of the Customs Union Commission No. 331 dated June 18, 2010, No. 328 dated July 16, 2010, No. 375 dated September 20, 2010, as well as Decision of the EEC Council No. 109 dated December 20, 2017 have been combined.

For ease of use and for avoiding any inconsistencies between the provisions of various decisions of the Commission, a single list of goods has been formed, which defines both the terms and conditions of temporary storage and use of goods without payment of customs duties and taxes, and the terms of validity of the customs procedure for temporary importation (admission).

The Decision of the EEC Council also defines the case when the interest provided for by paragraphs one and two of Clause 3, Article 226, of the EEC Customs Code shall not be accrued or paid.

A number of conditions for the temporary presence and use of goods without payment of customs duties and taxes through the difficulties or impossibility of their control, and in some cases also due to the incorrectness of their definition were revised and adjusted. 

In addition, the Decision determines that with respect to goods placed under the customs procedure for temporary importation (admission) before the entry into force of this Decision, the deadlines and conditions of full conditional exemption from customs duties and taxes (temporary location and use without payment of customs duties and taxes), as well as the time limits for temporary importation (the time limits for the operation of the customs procedure for temporary importation (admission)), determined with respect to these goods by the relevant regulations of the Commission of the Customs Union (Eurasian Economic Commission) shall be applied.

The adoption of the Decision will make it possible to optimize and systematize the legal regulation of the customs procedure of temporary importation (admission), to exclude ambiguous conditions for the temporary presence and use of goods on the customs territory of the Union, and to form a unified law enforcement practice.