1. solis /
An application must be submitted to the Customs Board and will be granted if the following conditions are fulfilled:
(a) goods must be used for the purposes set out in the application for exemption from or reduction of duty;
(b) obligations transferred to another person have taken into account all related regulations, customs declaration, including all documents required, is complete, and a description of the technological process is included.
The customs declaration must be submitted by the declarant or his/her representative through EMDAS.
Customs procedures are completed if:
- the goods have been used for the purposes described in the application for duty exemption or reduced rate of duty;
- the goods have been taken out of the customs territory of the Union, were destroyed, or abandoned to the State;
- if the goods were used for purposes other than those described in the application and applicable import duties have been paid.