Article 59. Requirements and conditions for placing goods under the customs regime of re-import

Goods shall be placed under the customs regime of re-import subject to fulfilment of the following requirements and conditions:

goods must have the status of goods in free circulation in the customs territory when they are exported from this territory;

goods must be declared for the customs regime of re-import within three years from the moment of placement under the appropriate customs regime intended for export of goods, in relation to temporarily exported goods — within the established period of temporary export, and in relation to the remainder of processing of goods outside the customs territory — during the specified processing time. In this case, the date of import of goods is the day of crossing the customs border, and the date of export is the day of registration of a cargo customs declaration under the appropriate customs regime intended for export of goods;

goods must be in the same condition, except for changes due to natural wear and tear or loss under normal conditions of transportation, storage or use (operation);

possibility of identification of goods by customs authorities.

Placement of goods under the customs regime of re-import, subject to fulfillment of the requirements of part I of this Article, shall also be allowed if only part of them is imported back.

Placement under the customs regime of re-import of goods previously exported according to the customs regime of export shall be allowed if the following conditions are met:

terms of a contract (agreement, treaty) are not met;

goods are not used or repaired outside the customs territory, except in cases where the use of goods is necessary to detect defects or other circumstances that led to return of goods;

goods are in an unchanged condition taking into account normal wear and tear, except in cases of detection of their defects.