Article 32. Customs regime of re-export

Customs regime of re-export is a regime when goods previously imported into the customs territory or a product of processing of goods placed under the customs regime of processing in the customs territory are exported from the customs territory without paying customs duties and taxes, without applying economic policy measures to goods and in cases established by Article 35 of this Code — with refund of customs duties and taxes paid upon its import.

Actual export of goods placed under the re-export customs regime from the customs territory shall be conducted no later than six months from the date of acceptance of a customs declaration.

Goods placed under the re-export customs regime shall be actually exported from the customs territory within the time limits established in accordance with part four of Article 218 of this Code.

If a transit declaration for the goods is not submitted within three working days from the date on which the goods were placed under the re-export customs regime, the goods shall be placed under the temporary storage customs regime.