Статья 2.7. Гражданские самолеты, возвращенные после ремонта или переделки / Article 2.7. Civil Aircraft Re-Entered after Repair or Alteration

Article 2.7
Civil Aircraft Re-Entered after Repair or Alteration

1. No Party shall apply a customs duty to civil aircraft classified under HS subheadings 8802 20, 8802 30 and 8802 40, regardless of their origin, admitted temporarily to its territory from the territory of the other Party for repair or alteration in accordance with its laws and regulations.

2. No Party shall apply a customs duty to the value related to the processes of repair or alteration (which may also include the value of foreign goods used in the processes of repair or alteration) of civil aircraft classified under HS subheadings 8802 20, 8802 30 and 8802 40 that re-enter its territory in accordance with its laws and regulations after being temporarily exported from its territory to the territory of the other Party for repair or alteration. The provisions of this paragraph are applied regardless of the origin of such civil aircraft and regardless of whether such repair or alteration could be performed within the territory of the Party from the territory of which such civil aircraft were exported for repair or alteration.

3. The conditions for the application of the provision set forth in paragraph 2 shall be as follows:

(a) the goods shall re-enter the territory of the Party from which they were previously exported to the territory of the other Party for repair or alteration no later than six (6) months following the date of exportation;

(b) customs authorities shall be able to identify the goods that re-enter the territory of the Party in accordance with identification methods used during the exportation.

4. For the purposes of this Article, repair or alteration does not include an operation or process that:

(a) destroys the essential characteristics of a good or creates a new or commercially different good; or

(b) transforms an unfinished good into a finished good.