The Council of the Eurasian Economic Commission has expanded the list of cases in which a special customs procedure is applied. Decision No. 70 of 07/09/2026 modifies the Decision of the EEC Council of 03/29/2019 No. 23.
A special customs procedure is a regime in which certain categories of goods are imported and exported without payment of import and export duties, taxes and without the application of non—tariff regulatory measures. Classic cases: goods for exhibitions and sporting events, equipment for emergency response, property of diplomatic missions, goods for ensuring the activities of organizations in the territory of another Member State.
Solution No. 23 sets three things at the same time: the list of categories, the conditions for placing goods under the procedure and the procedure for its application. The changes affect precisely the list of cases — a set of situations in which the declarant has the right to choose a special procedure instead of the usual import or temporary import.
The practical value for the participant of foreign economic activity is considered directly. Placing a batch under a special procedure removes payments, and with them the need to find money for duties and VAT at the time of release. For equipment that is imported for a limited period and then exported back, the difference between regular imports and special procedures is measured by the full amount of customs duties.
The downside is the strict terms of use and orders. Goods under special procedures retain the status of foreign goods, they cannot be freely disposed of, and violation of the terms turns into an obligation to pay interest payments.
What a business should do. Declarants should check their nomenclature and import scenarios with the updated list of cases: some of the shipments that are currently being processed as regular imports or temporary imports may fall under special procedures and change the calculation of payments. Logistics companies and brokers should update their internal regulations and decision templates on the choice of procedure before the next shipments.
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