Article 183. Goods and (or) vehicles under customs control

Goods and (or) vehicles that are imported into the customs territory shall stay under customs control from the moment they cross the customs border until:

their release according to the customs regimes of release for free circulation (import), re-import, destruction, refusal in favor of the state and transferring goods and (or) vehicles into the state property;

actual export of goods or their processed products as well as vehicles.

Conditionally released goods specified in paragraphs "b" — "f" of part two of Article 22 of this Code shall stay under customs control until obligations under the terms of such release are fulfilled.

Exported goods and (or) vehicles shall stay under customs control from the moment a customs declaration or other document, which is used as base for exporting them from the customs territory, is submitted until the moment they actually cross the customs border.

Regardless of provisions of part three of this Article, customs authorities shall exercise control over fulfillment of obligations by individuals to re-import goods or their processed products and (or) vehicles into the customs territory according to the terms of customs regimes in the manner determined by this Code.