EX 10 Submission of a Customs Declaration - Export Customs Procedure

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1. Customs procedure for export EC10 - the customs procedure applied to the goods of the Union, in accordance with which such goods are exported from the customs territory of the Union for permanent location outside of it.
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2. Goods placed under the customs procedure of export and actually exported from the customs territory of the Union, lose the status of goods of the Union, except in cases where, in accordance with paragraphs 4 and 7 of Article 303 of this Code, such goods retain the status of goods of the Union.
3. It is allowed to apply the customs export procedure in relation to:
1) exported from the customs territory of the Union:
goods placed under the customs procedure for processing outside the customs territory, with the exception of the goods specified in subparagraph 1 of paragraph 3 of Article 176 of this Code, to terminate the customs procedure for processing outside the customs territory in accordance with subitem 1 of paragraph 2 of Article 184 of this Code;
goods placed under the customs procedure of temporary exportation, to complete the customs procedure of temporary exportation in accordance with paragraph 2 of Article 231 of this Code;
goods placed under a special customs procedure for the termination of a special customs procedure in cases determined in accordance with Article 254 of this Code by the Commission and the laws of the Member States in cases provided for by the Commission;
vehicles of international transportation in accordance with paragraph 5 of Article 276 of this Code;
goods of the Union referred to in subparagraph 2 of paragraph 5 of Article 303 of this Code;
2) processing products for the completion of the customs procedure for processing outside the customs territory in accordance with subparagraph 3 of paragraph 2 of Article 184 of this Code;
3) the goods referred to in paragraph 5 of Article 231 of this Code, for export from the customs territory of the Union.
4. The goods specified in sub-clauses 1 and 2 of clause 3 of this article shall be placed under the customs procedure of export without their importation into the customs territory of the Union.
5. The goods specified in paragraph four of subitem 2 of clause 5 of Article 207 of this Code and goods specified in paragraph four of sub-clause 2 of Clause 4 of Article 215 of this Code are placed under the customs export procedure to terminate the customs procedure of the free customs zone or the customs procedure of the free warehouse, must be removed from the customs territory of the Union in a period not exceeding 1 year from the day following the day the placement of such goods under the customs procedure of export.
The legislation of the Member States may establish a shorter period during which the specified goods must be removed from the customs territory of the Union.
If the said goods are not exported from the customs territory of the Union, except for the cases of their destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss due to natural loss under normal conditions of transportation (transportation) and (or) storage, until the expiration date, provided for in the first paragraph of this clause or established by the legislation of the Member States in accordance with the second paragraph of this clause, the export customs procedure is terminated, and such goods are detained by customs authorities in accordance with Chapter 51 of this Code.
The specified goods are not detained by the customs authorities, if at the time of the termination of the customs export procedure they are located on the territory of the FEZ or in a free warehouse.