Customs procedures: application features

The customs procedure determines the conditions and procedure for the use of goods in the customs territory of the Eurasian Economic Union (EAEU) or beyond.
Customs regulation concerns the movement of goods and vehicles only. In this case, goods in customs terminology are any movable property, including currency, securities, energy, and other movable items equated to immovable property. The goods are divided into EAEU goods and foreign goods.
The set of norms defining the conditions and procedure for the use of goods in the customs territory of the EAEU or beyond for the purposes of customs regulation is the customs procedure.
The customs legislation provides for 17 types of customs procedures. The declarant chooses the procedure depending on the purpose of the movement and further use of the goods.
The most common ones include:

▪ Release for domestic consumption — import of foreign goods for use on the territory of the EAEU.

▪ Export — export of goods outside the customs territory of the EAEU.

▪ Customs transit is the transportation of goods under customs control from one customs authority to another.

▪ Reimport — the import of previously exported goods back into the customs territory of the EAEU.

▪ Re-export is the export of foreign goods from the customs territory of the EAEU.

Temporary import and temporary export — the use of goods for a specified period of time, followed by the return movement.
The choice of customs procedure depends not only on the direction of movement of the goods, but also on the terms of the foreign trade transaction, the status of the goods and the purposes of its further use.
Depending on the chosen procedure, the legislation establishes relevant requirements for customs declaration, payment of customs duties, taxes and fees, as well as compliance with prohibitions and restrictions.
Thus, the correct definition of the customs procedure is an important condition for the legal movement of goods across the customs border of the EAEU and the implementation of foreign economic activity.

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