Russia informed about features of transitional provisions for new Customs Code toward goods transported in an unassembled or disassembled state.

The Head of the Federal Customs Service of the Russian Federation Vladimir Bulavin informed about the procedure for declaration of goods transported in an unassembled or disassembled state in Letter № 01-11/75075 dated December 28, 2017.

Notification had been made in connection with new Customs Code of the Eurasian Economic Union (EAEU) entered into force on January 1, 2018. The Letter takes into account the legislation of the Eurasian Customs Union and the legislation of member states, including regulations towards goods imported with purpose of processing and further using on the territory of the EAEU. Procedure of declaration, mentioned in the Letter, applies for goods transported through the boarder of the EAEU in an unassembled or disassembled state, including incomplete state, toward which a classification decision was made.

Firstly, the Letter consider goods, decision on the classification of which was made before January 1, 2018 and import of the first component of which was carried out before January 1, 2018. In this case, import of other components of these goods, that take place after January 1, 2018, should be carry out with use of conditional release applications in accordance with Article № 215 of the Federal Law On Customs Regulation in the Russian Federation, dated November 27, 2010 № 311-FL.

Secondly, the Letter consider goods, decision on the classification of which was made before January 1, 2018, but import of all components of which carried out after January 1, 2018. Declaration of such goods should be proceed according to Article № 117 of the Customs Code of the Eurasian Economic Union.

Mentioned Articles consider features of declaration of goods transported in an unassembled or disassembled state. In any case, imported components are subject to payment of customs duties and taxes.