Temporary import and cargo recycling regimes

Temporary import (export) is a regime which allows using goods with their full or partial exemption from customs duties, taxes and without applying economic policy measures to them. They are to be returned in unchanged condition. The temporary import (export) of goods is permitted only on presenting an obligation to re-export (re-import) the goods and to pay the customs charges.

The Russian Federation customs bodies are not entitled to give their permission for any temporary import (export) of goods, if it is impossible to identify them properly.

The terms of any temporary import are established by the Russian Federation customs bodies and can not exceed 2 years.
In case of partial exemption from payment of customs duties, taxes for every full and not full working month are paid at the rate of three percent of the sum subject to the payment.

Our Company TANDEM specialists have been working in this sphere for quite a long time and they have excellent knowledge of all issues connected with the privileged import.

Recycling of goods is a regime when foreign goods are used in an approved way on the Russian Federation customs territory without applying economic policy measures and with returning sums of the import customs duties and taxes on condition of their export.

Goods recycling operation:
1) Production, including assembly, mounting and adjustment to other materials.
2) Goods recycling and processing proper.
3) Goods repair including their restoration and putting in order.

Recycling of goods on the customs territory is effected on condition of the availability of the Russian Federation customs body license which is issued if the imported goods can be identified in the products of the recycling.