Article 58. Customs regime of re-import

The customs regime of re-import is a regime when goods previously exported from the customs territory are brought back into the customs territory within the time established by Article 59 of this Code without paying customs duties, taxes and without applying economic policy measures.

Goods placed under the customs regime of re-import shall be considered as goods released for free circulation.

Goods with partial or other damage and deterioration of their condition shall be allowed to be placed under the customs regime of re-import upon confirmation that this happens due to an accident or force majeure.

Before being placed under the customs regime of re-import, the goods can undergo various operations to maintain them in good condition including minor repair, except major repairs, modernization and maintenance, which should not lead to an increase in the value of goods.

When goods are placed under the customs regime of re-import, refund of amounts of customs duties and taxes paid when goods are exported from the customs territory under the customs regime of export shall be made in relation to the actual re-imported part of goods in the manner prescribed by Chapter 49 of this Code, provided that goods are imported by the same individual who exported this product or by a legal successor (heir).

When reimporting goods, an authorized individual, who moves the goods, shall refund the amounts received as payments or as a result of other benefits provided when exporting goods from the customs territory in the manner prescribed by the legislation.