Customs clearance in the SEZ territory can be performed using the free customs zone procedure.
Goods can be under the customs procedure within the time of functioning of the free economic zone (FEZ).
Customs clearance in regard to goods imported into the SEZ territory and exported outside it is performed by customs authorities under observance of all requirements stipulated by the laws of the Customs Union.
The SEZ territory in which the customs procedure of a free customs zone is used is a customs control zone. The territory is required to be equipped in a special way to conduct customs control.
Goods placed under the customs procedure of a free customs zone are considered to be outside the customs territory of the Customs Union from a point of view of the application of
- customs duties,
- taxes,
- non-tariff regulation measures.
The time of the customs clearance of goods and vehicles imported to the SEZ territory should not exceed 24 hours from the submission of documents and goods information. Special technologies of the customs procedure execution can be established to facilitate the conduct of customs operations in the SEZ, including also the submission of documents and information not stipulated by RF Customs Union to customs authorities.
As the SEZ is a free customs zone, foreign goods are placed and used only within it on the terms:
- customs clearance without paying the VAT;
- customs clearance without paying customs duties.