Article 177. Liquidation of a bonded warehouse, a duty-free shop and a free warehouse

A bonded warehouse, duty-free shop and free warehouse shall be liquidated upon termination or revocation of a license.

From the date a bonded warehouse, duty-free shop and free warehouse are liquidated, their goods shall be considered under the customs regime of temporary storage.

When a bonded warehouse and duty-free shop is liquidated, goods must be moved to another bonded warehouse or placed under a different customs regime within fifteen calendar days from the liquidation date.

When a free warehouse is liquidated, goods must be moved to another free warehouse or placed under another customs regime within fifteen calendar days from a free warehouse liquidation date.

When a bonded warehouse, duty-free shop and free warehouse are liquidated as well as when a license is suspended, placement of goods for storage and their sale shall not be allowed.

Goods from a liquidated bonded warehouse and duty-free shop cannot stay under the customs regime for temporary storage over sixty days and in a free warehouse — over one hundred and eighty days from the date of liquidation.

When a bonded warehouse, duty-free shop and free warehouse are liquidated due to license termination, their owners shall be charged customs fees for storage that are set for bonded warehouses established by customs authorities from the date of liquidation.

In the event of liquidation of a bonded warehouse, duty-free shop and free warehouse due to license cancellation, bonded warehouse, duty-free shop and free warehouse owner shall pay customs fees for storage of goods, which are set for bonded warehouses established by the customs authorities, for the entire period of stay of imported including released goods to the customs authority.

If the court decides to revoke a license for operation of a duty-free shop in connection with establishing of the fact of obtaining this license using false documents, the goods sold in a duty-free shop shall be considered released for free circulation and the amount of customs charges shall be collected from a duty-free shop owner payable on the date of placing these goods under the customs regime of duty-free trade.