Article 325. Calculation of customs charges in case of illegal movement of goods across the customs border or other violations of established requirements and conditions

Customs charges payable in case of illegal movement of goods across the customs border or other violations of requirements and conditions established by this Code shall be calculated on goods:

imported into the customs territory in violation of established requirements and conditions and on goods with unpaid customs charges — based on the rates that are current on the day of crossing the customs border, and if such a day cannot be established — on the day of discovery of such goods;

illegally exported — based on the rates that are current on the day of crossing the customs border, and if such a day cannot be established — on the day such facts are established;

transported under the customs regime of transit or stored under customs control, which are lost, not delivered or issued without authorization of a customs authority — based on the rates that are current on the day the goods are placed under the appropriate customs regime;

conditionally released and used for purposes other than those related to privileges granted on payment of customs charges — based on the rates that are current on the day of acceptance of a customs declaration by a customs authority.