Encyclopedia
Date of crossing the customs border
Date of crossing the customs border — for the purposes of determining the customs value, the date of crossing the customs border by the goods is considered to be the day on which the customs authority accepts the customs declaration in connection with the export of goods from the territory of a special economic zone to the rest of the customs territory of the Russian Federation or their transfer to persons who are not residents of the special economic zone1.
2005. No. 30. Art. 3127.
Federal Law No. 116-FZ dated 2005 "On Special Economic Zones in the Russian Federation", as amended on July 22, 2005, Article 37, paragraph 2 // RSZ RF. ↩