Sequester or Withdrawal of a Goods in the Process of a Special Customs Revision

1. Goods may be subjected to sequester or withdrawal in the process of a special customs prevision procedures in the following situations:

[1] upon detection the imported goods without any special marks, symbols, or other facilities applied in accordance with this Customs Code, other federal laws, legal statutes and regulations of the Russian Federation for identifying said goods thereby certifying the legality of their importation to the customs territory, or the goods featuring counterfeit markings;

[2] the commercial documents of the person under special revision contain no details validating the goods release by the customs authorities provided the applicable legal statutes require the entry of such details as a mandatory provision for releasing said goods for free circulation in the territory of the Russian Federation, as well as in the instances when the customs authorities deem such entries fictitious or the commercial documents where such entries are made are missing;

[3] upon discovery of the facts of utilization and/or disposal of the conditionally released goods for the purposes other than those in for said goods were partially or completely exempted from the customs duties and taxes.

2. The sequestered goods are transferred for stowage to their owner or any other person who has proper powers with regards to said goods. The place of storage of such goods acquires the status of the customs control zone. Usage or disposal of the sequestered goods may only be permitted by the chief of the customs office responsible for the performance of the special customs revision or by the person duly authorised by him (her). In such situation, transfer of the sequestered goods to other persons, their waste, alienation, or disposal of by any other means will be prohibited.

3. In case pursuant to the Russian legislation, the sequestered goods are prohibited for importation to the customs territory or circulation in the territory of the Russian Federation, as well as in the instance when the customs authorities have serious grounds to suppose that sequester of such goods would not provide sufficient guarantee of their preservation, they resolve to confiscate such goods.

The withdrawn goods are therefore stowed at the temporary-storage warehouse or at any other place with the status of a customs control zone.

4. Withdrawal or sequester of goods may be unnecessary in case the person, at whose premises such goods are discovered, presents a payment guarantee for the customs duties and taxes that may be charged on said goods, except the instances when law of the Russian Federation prohibits importation of such goods to the Russian Federation or their circulation therein, or when the goods were subjected to quantitative restrictions at the instance of their importation pursuant to the law of the Russian Federation on measures for protecting economic interests of the Russian Federation in foreign trade.

5. The return of withdrawn goods to their owner and their release from a sequester thereon is effected no later than on the date of termination of the special customs revision, except in those instances when said goods may be confiscated, used as material evidence or as the source of collection of the outstanding dutiable payments. The costs of stowing withdrawn goods at the temporary-storage warehouse shall be borne by the person whose goods have been withdrawn.

In case the special customs revision has not revealed any infringements on the customs legislation of the Russian Federation, the withdrawn goods shall be returned to their owner or the sequester thereon effected immediately whereas all the expenses incurred by the goods temporary storage shall be recompensed from the federal budget.

Date: 2016-01-14; view: 867