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Re-export

customs regimein which goods previously imported into the customs territory of the Russian Federation are exported from this territory without payment or with a refund of the paid amounts of import customs duties, taxes and without the application of prohibitions and restrictions of an economic nature to goods established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

The subject of re-export may be oil, natural gas, rubber, non-ferrous metals, wool, leather, food products. Goods can be re-exported both intact and after minor processing (for example, repackaging and sorting) that excludes processing.

Distinguish between re-export with import into the country (direct re-export) and without importation into the country (indirect re-export) when goods purchased from abroad are sent directly to third countries.

In the Russian Federation, the termre-exportalso meanscustoms regime, in which foreign goods are exported from the customs territory of the Russian Federation without the collection or with the return of import customs duties, taxes and without the application of economic policy measures.

The actual export of such goods must be carried out no later than 6 months from the date of acceptance of the customs declaration. If the actual export is not carried out within the established period, customs duties, taxes, as well as interest on them are paid at the rates established by the Central Bank of the Russian Federation and on loans provided by this bank.

When re-exporting, the paid import customs duties and taxes are refundable, provided that the goods:

1. Are in the same condition as at the time of importation, except for changes in condition due to natural wear or loss under normal conditions of transportation and storage;
2. Exported within two years from the date of importation;
3. Not used to generate income.

Re-export is allowed with the permission of the customs authority of the Russian Federation, provided in the manner determined by the State Customs Committee of the Russian Federation, and in cases determined by legislative acts of Russia, acts of the Government of the Russian Federation or international treaties of the Russian Federation - with the permission of another authorized body.