IM 78 Submission of the customs declaration - Customs procedure of the free customs zone

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1. The customs procedure of the free customs zone IM78 - VAT 0%, duty 0% is the customs procedure applied to foreign goods and goods of the Union, according to which such goods are placed and used within the territory of the FEZ or its part without paying customs duties and taxes , special, anti-dumping, countervailing duties, subject to the conditions for placing goods under this customs procedure and their use in accordance with such customs procedure.

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2. Under the customs procedure of a free customs zone are placed goods intended for placement and (or) use by residents (participants, subjects) of the FEZ on the territory of the FEZ for the purposes of residents and participants of the FEZ of entrepreneurial and other activities in accordance with the agreement (agreement) on the implementation (maintenance) of activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program), unless otherwise provided by law Member States in relation to goods placed under the customs procedure of a free customs zone for placement and (or) use in the territories of individual FEZs established in the territory of such a Member State.

3. The goods specified in clause 2 of this article, which are goods of the Union, with the exception of those imported for placement and (or) use in the port FEZ or logistic FEZ, are placed under the customs procedure of the free customs zone at the choice of the resident (participant, subject) of the FEZ, if the legislation of the Member State in whose territory an FEZ is created does not establish that these Union goods are subject to placement under the customs procedure of a free customs zone on a mandatory basis.

4. Under the customs procedure of a free customs zone are placed goods intended for placement on the territory of a port FEZ or logistic FEZ by persons who are not residents (participants, subjects) of the port FEZ or logistic FEZ and concluded with the port FEZ or logistic FEZ contract for the provision of services for the storage (storage) of goods, loading (unloading) of goods and other cargo operations related to storage, as well as for the preservation of goods and preparation of goods s to be shipped (shipped), including splitting a consignment, forming shipments, sorting, packing, repacking, marking (hereinafter referred to as the service contract), provided that the operations performed with the goods during the provision of such services do not change the characteristics of goods associated with the change of code in accordance with the Commodity Nomenclature for Foreign Economic Activities.

5. With regard to the goods of the Union located on the territory of the FEZ and not placed under the customs procedure of the free customs zone, it is allowed to perform any operations, including those provided for by paragraph 1 of Article 205 of this Code.

6. The vehicles transporting goods, passengers and (or) baggage to the territory of the FEZ and (or) transporting goods from the territory of such a FEZ, as well as supplies stored on such vehicles are not placed under the customs procedure of the free customs zone.

7. Foreign goods placed under the customs procedure of a free customs zone retain the status of foreign goods, and Union goods placed under the customs procedure of a free customs zone retain the status of goods of the Union.

8. Goods made (received) from the goods of the Union placed under the customs procedure of the free customs zone, as well as goods made (received) from the goods of the Union placed under the customs procedure of the free customs zone, and goods of the Union not placed under the customs procedure of free customs zone, acquire the status of goods of the Union.

9. Goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone, and goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone, and goods of the Union (hereinafter in this chapter - goods, manufactured (received) from foreign goods placed under the customs procedure of free customs zone), acquire the status of foreign goods, taking into account the second paragraph of this paragraph.

If goods manufactured (received) from foreign goods placed under the customs procedure of a free customs zone are exported from the customs territory of the Union, the status of such goods is determined in accordance with Article 210 of this Code.

10. If the goods located on the territory of the FEZ cannot be identified by the customs authority as goods that were on the territory of the FEZ before its creation, or as goods imported into the territory of the FEZ or manufactured (received) in the territory of the FEZ, then such goods for the purposes of their exportation from the territory of the FEZ outside the customs territory of the Union are considered as goods of the Union, and for other purposes as foreign goods.