Article 35. Customs charges in customs regime of re-export

Goods that are placed under the customs regime of re-export shall be exempt from payment of customs duties and taxes.

When re-exporting goods that are previously placed under a customs regime of release for free circulation (import), paid customs duties and taxes on actual re-exported part of goods shall be refunded in the manner prescribed by Chapter 49 of this Code while observing the following requirements and conditions:

goods are re-exported within two years from the date of declaration of their customs regime of release for free circulation (import);

goods have not been used or repaired in the customs territory, except in cases where use of goods is required to detect defects or other circumstances that led to return of goods.

If the actual export of goods is conducted within the period specified in Article 32 of this Code, customs duties and taxes shall be paid if the goods are placed under the customs regime of release for free circulation (import).