Article 114. Requirements and conditions for placing goods under the customs regime of duty-free trade

Any goods can be placed under the customs regime of duty-free trade with the exception of goods that are included into a list determined by the legislation.

An individual, who has a license to operate a duty-free shop, shall declare goods placed under the customs regime of duty-free trade.

Goods can stay under the customs regime of duty-free trade without any time limitations.

The following operations can be performed with goods placed under the customs regime of duty-free trade:

ensuring safety of goods in an unchanged condition until they are sold;

preparation of goods for sale, including sorting, packaging, repackaging, marking (except for marking with excise stamps).

Goods placed under the customs regime of duty-free trade must remain unchanged until they are sold with the exception of goods used for preparation of food products that are intended for consumption.

Duty-free merchandise must be specifically labeled as Duty-Free and must be prepackaged for retail sales.