Encyclopedia

Fact of destruction and irretrievable loss of goods


The fact of destruction and irretrievable loss of goods is recognized by the customs authority on the basis of documents confirming the presence of such circumstances that have caused the destruction and (or) irretrievable loss of goods, as well as accounting documents in accordance with the legislation of the Russian Federation on accounting and tax accounting1.

  1. Federal Law No. 289-FZ dated 03.08.2018 “On Customs Regulation in the Russian Federation and on Amending Certain Legislative Acts of the Russian Federation”. 2018, as amended on 2018-08-04, Article 160, paragraph 5. ↩

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