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Chapter 9. Temporary storage of
goods
Article 62. Temporary Storage of Goods
Temporary storage is a customs procedure
under which foreign goods are stored under customs control without payment of
customs duties and taxes, and without application of non-tariff regulatory measures
to goods prior to their release according to a specific customs regime or placement
under other customs procedure.
Article 63. Places of Temporary Storage
1. Temporary storage shall be performed
in premises, unenclosed spaces, other places specifically allocated and arranged
for these purposes (temporary storage warehouses).
2. Temporary storage warehouse may
be established by domestic persons under the provisions of this Code.
3. Places of temporary storage of
goods shall be deemed as a customs control zone.
Article 64. Types of Temporary Storage Warehouses
1. Temporary storage warehouses shall
be warehouses of unenclosed type, i.e. for storage of any kinds of goods and
used by any persons, except for cases specified in Item 2 of this Article.
2. Establishment of enclosed temporary
storage warehouses, i.e. those intended for storage of specific goods or goods
of specific persons shall be allowed at motivated request of interested persons
performing storage of specific types of goods, restricted in circulation and
(or) requiring special storage conditions, if establishment of an enclosed warehouse
meets the demands of participants in international trade or transport organizations.
Article 65. Goods Which May Be Placed in Temporary Storage
Warehouses
1. Any goods may be placed in a temporary
storage warehouse. Goods, which may damage other goods or requiring specific
conditions of storage, should be stored in warehouses or premises of temporary
storage warehouses specially designed for storage of such goods.
2. Temporary storage warehouses may
be also used for storage of goods in other cases stipulated by this Code.
Article 66. Documents Necessary for Placement of Goods in Temporary
Storage Warehouses
At placement of goods in a temporary
storage warehouse, the customs bodies shall require documents containing information
necessary for identification of goods and specified in Item 2 of Article 44
of this Code. Commercial, transport or other documents containing necessary
information can be used as such documents.
Article 67. Period for Temporary Storage
1. The period for temporary storage
of goods shall not be more than two months.
2. The time limit for temporary storage of perishable
goods shall make up to 10 days.
Article 68. Operations with Goods which are in a Temporary
Storage Warehouse
1. The owner of a temporary storage
warehouse, the customs broker, other person having authority with respect to
goods and their representatives may examine and measure the goods which are
in the temporary storage warehouse. Tests and samples of the goods may be taken
with notification of a customs body (Article 330).
2. Goods, which are under temporary
storage, with notification of a customs body, may be subject to operations necessary
for ensuring their unchanged condition, including fixing of the broken packing,
as well as operations necessary for facilitation of taking the goods from the
temporary storage warehouse and their further transportation. Performance of
the aforementioned operations may be possible provided that they do not cause
change of the condition of the goods or impossibility of their identification
by the customs bodies.
Article 69. Goods Becoming Useless or Damaged Goods
Goods having become useless, spoiled
or damaged due to an accident or force majeure during the period of temporary
storage shall be placed under the customs regime determined by the declarant,
as if they were imported in a useless, spoiled or damaged condition.
Article 70. Requirements with respect to Arrangement, Logistics
and Location of Temporary Storage Warehouses
1. A temporary storage warehouse should
be arranged and equipped in such a manner that safety of goods is secured, and
there is no access for outside persons (who are not workers of the warehouse
and have no authorities with respect to the goods).
2. A guarded territory equipped for
parking of means of transport carrying goods shall be attached to the temporary
storage warehouse, for the period necessary for completion of domestic customs
transit. The aforementioned territory shall be a customs control zone. Means
of transport carrying goods, which are under customs control, may enter the
said zone any time of a day.
Article 71. Duties of Owners of Temporary Storage Warehouses
The owner of the temporary storage
warehouse shall be obliged:
1) to arrange the warehouse in compliance
with requirements stipulated by Article 70 of this Code;
2) to exclude possibility of withdrawal
of goods under storage from the warehouse beside for purposes of customs control;
3) to ensure placement of goods and
means of transport, arrived beyond the working hours of the customs body, in
a warehouse or territory which is a customs control zone attached to the warehouse;
4) to ensure safety of goods, which
are in the temporary storage warehouse, and means of transport which are in
the temporary storage warehouse or territory which is a customs control zone
attached to the warehouse;
5) to assist in performance of customs
control;
6) to take records and submit a report
on the stored goods to the customs body;
7) to ensure prevention of access
of third parties to the stored goods and means of transport without permission
of the customs body;
8) to pay customs duties and taxes
in cases specified in Item 1 of Article 73 of this Code.
Article 72. Relations of the Owner of a Temporary Storage Warehouse
with Persons that Place Goods in the Temporary Storage Warehouse
Relations of the owner of the temporary
storage warehouse with persons that place goods in the warehouse shall be fixed
in a contract.
Article 73. Responsibility for Payment of Customs Duties and
Taxes
1. The owner of the temporary storage
warehouse shall be liable for payment of customs duties and taxes with respect
to goods stored in the temporary storage warehouse, if they are lost or transferred
to third parties without permission of the customs body.
2. The owner of the temporary storage
warehouse shall not be liable for payment of customs duties and taxes in cases
where goods are destroyed or irrevocably lost due to an accident or force majeure
or due to natural wear or decrease under the normal conditions of storage.
Article 74. Specifics of Temporary Storage of Goods Carried
by Railway Transport
1. At request of a person handling
the section of the railway, temporary storage of goods carried by railway shall
be allowed before their unloading directly in means of transport, which are
on rail facilities of the railway, in places not being temporary storage warehouses,
location of which has been agreed upon with the customs bodies.
The mentioned places are a customs
control zone. A person handling the railway section shall be obliged to ensure
safety of goods and to prevent access to them for outside persons.
2. Goods, stored in means of transport
in the customs control zone according to this Article, shall be considered for
customs purposes as being in temporary storage. Unloading of the goods and their
conveyance to any other place shall be allowed with permission of a customs
body.
3. If goods are lost or transferred
to third parties without permission of customs bodies, a person handling the
railway section shall be liable for payment of customs duties and taxes.
Article 75. Temporary Storage in a Warehouse of Consignee
1. Temporary storage in a warehouse
of a consignee may be carried out in the following cases:
at application of the simplified
procedure in compliance with Article 281 of this Code;
if it is necessary to store specific
categories of goods requiring special conditions of storage.
2. Goods shall be placed for temporary
storage in a warehouse of the consignee with notification of the customs body,
in the zone of activity of which the consignee is located. It shall be prohibited
to store goods, which under customs control and belong to third parties, in
the warehouse of the consignee.
Article 76. Placement of Goods in a Temporary Storage Warehouse
by Customs Bodies
1. In cases set forth in Item 1 of
Article 23 of this Code goods may be placed by customs bodies in a temporary
storage warehouse.
Payment for storage and reimbursement
of damage to the owner of the temporary storage warehouse in the said cases
shall be made at the expense of persons specified in these Articles.
2. When storage expenses are covered
from the State budget, they are reimbursed by the customs bodies within the
amounts of costs necessary for storage of goods.
Article 77. Liquidation of a Temporary Storage Warehouse
1. The temporary storage warehouse
shall be liquidated at expiration of the period of the license or at the request
of the owner, also in case of revocation of the license according to Article
17 of this Code.
2. At liquidation of the temporary
storage warehouse, the goods stored in it shall be moved to another temporary
storage warehouse within 30 days from the date following the date of making
the decision on its liquidation. |
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