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Article 260. Customs Requirements to Facilities, Equipment

SPECIAL CUSTOMS PROCEDURES

Duty-Free Trade

Article 258. Content of the Customs Procedure

1. Duty-free trade constitutes a customs procedure under which foreign goods imported to the customs territory of the Russian Federation or Russian goods are sold by retail in duty-free shops directly to natural persons at the instance of their departure from the customs territory of the Russian Federation without payment of customs duties and taxes, or application of any economic restrictions and prohibitions stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities.

2. Sale of the goods specified in Item 1 herein in duty-free shops is effected under customs control in the customs territory of the Russian Federation at the border gates established at the State Border of the Russian Federation.

3. Upon placement of Russian goods under the duty-free trade customs procedure, said goods shall be exempted from domestic taxes; the paid domestic taxes levied thereto shall be redeemed or reimbursed in accordance with the Law of the Russian Federation on Duties and Taxes.

4. Upon placement of foreign goods under the duty-free trade customs procedure, the disbursed domestic import duties and taxes levied thereto shall be redeemed provided such redemption is stipulated for de facto exportation of said goods from the customs territory of the Russian Federation in compliance this Customs Code.

Article 259. Terms of Placement of Goods under the Customs Procedure

1. Subject to the duty-free trade customs procedure may be any merchandise, except those goods whose importation to and exportation from the Russian Federation or whose circulation in the territory of the Russian Federation is prohibited, as well as the other goods listed in the register approved by the Government of the Russian Federation.

2. The goods, which are placed under the duty-free trade customs procedure, may only be declared by the owner of a duty-free shop. The owner of a duty-free shop may only be a Russian juridical person.

3. Placement of goods under the duty-free trade customs procedure will be permitted in the following instances:

(1) the goods are intended for retail sale in a duty-free shop which was set up in accordance with Article 261 of this Customs Code;

(2) payment of customs duties and taxes has been guaranteed as per Article 31 of this Customs Code.

4. The goods used for ensuring functioning of a duty-free shop shall not be subjected to the duty-free trade customs procedure.

Article 260. Customs Requirements to Facilities, Equipment