Article 67. Restriction of the right of use and (or) disposition of temporarily imported goods

Temporarily imported goods can be used and (or) disposed of only by an individual who placed them under the customs regime of temporary import.

Transfer of the right to use and (or) dispose of temporarily imported goods to another individual before the end of the customs regime of temporary import shall be allowed with condition that this individual takes on written obligations to the customs authorities to further comply with conditions of the customs regime of temporary import.

If the goods are temporarily imported with payment of periodic customs charges, an individual who initially placed them under the customs regime of temporary import must pay customs charges according to part one of Article 66 of this Code for the entire period of goods being in the customs regime of temporary import until transfer of such rights for goods.

The rights and obligations to comply with conditions of the customs regime of temporary import shall be considered transferred to another individual from the moment a customs authority accepts a customs declaration filed by another individual for placement under the customs regime of temporary import of these goods.

Transfer of temporarily imported goods to another individual according to part two of this Article shall not suspend and does not extend the original deadline of temporary import.