Article 294. Obligation to pay customs charges

Obligation to pay customs charges shall arise:

when placing goods under the customs regime which provides for payment of customs charges as well as in cases specified in this Code;

in case of additional charges of customs charges as a result of customs control after release of goods according to Article 201 of this Code.

The obligation to pay customs duties shall not arise, or paid customs duties shall be refunded in respect of goods for which no violations of customs legislation have been identified, and which have not been placed under the customs regime of release for free circulation (import) or have been placed under another customs regime, in the following cases:

if such goods have been transferred to state ownership, or destroyed, or brought into a state where they lose their consumer properties;

if such goods have been destroyed or irretrievably lost as a result of an accident or force majeure. These facts of destruction or loss must be confirmed by an authorized person and an authorized state body;

in the event of natural loss of such goods, provided that the fact of natural loss is confirmed by an authorized person and an authorized state body.