Article 27. Seizure of goods placed under customs regime

Goods that are placed under a customs regime can be seized according to the established procedure in case of violation of the legislation.

In the event of seizure of goods that are under a certain customs regime, the customs regime shall be suspended from the day following the day of seizure and resumes from the day following the day of entry into force of a decree (decision) which does not provide for goods to become a state property.

For the period of customs regime suspension, a periodic customs charge shall not be paid in the event that the seized goods are placed under the customs regime of temporary import with payment of a periodic customs charge.

Effect of a customs regime must be ceased within fifteen working days from the day following the day of entry into force of the relevant resolution (decision) in case of violation of customs legislation in instances when:

seizure of goods is associated with non-compliance with requirements and conditions of a customs regime which entails impossibility of its further application;

administrative or criminal prosecution of an individual is associated with non-compliance with requirements and conditions of a customs regime, which entails the impossibility of its further application.