Irrevocable Loss of Natural Gas Placed under the Customs Procedure of Temporary Export: Legal Consequences and Registration Procedure

The relevance of this work is due to the events that occurred in September 2022: accidents that occurred in the special economic zone of Sweden and Denmark on the Nord Stream-1 and Nord Stream-2 main gas pipelines. As a result of the explosions, huge volumes of natural gas in the northern streams were lost. Due to the explosions that occurred on the northern streams, natural gas placed under the customs procedure of temporary export was irretrievably lost. At the same time, the current customs legislation, which by its nature is a two-tier legislation (includes regulation established by Russian legislation and regulation established by the legislation of the EAEU), does not have norms-grounds allowing the declarant to be freed from the fiscal obligation to pay customs duties, as well as grounds for properly completing or terminating such customs the procedure. Based on the above, the purpose of this work is to analyze the current legal regulation of the customs procedure for temporary export, as well as to analyze and develop ways to solve the problem of customs clearance of irretrievably lost goods placed under the customs procedure for temporary export, using the example of loss of natural gas volumes in connection with explosions on the Nord Stream-1 and Nord stream-2".