The court’s position
The arbitration court agreed with the Airline’s arguments, basing its decision on the following:
Point of interest
- When the Spare Parts went through customs clearance, the purpose of their use was declared, and it was specifically stated that the Spare Parts were designated and would be used for the maintenance and repair of passenger airplanes. As the Spare Parts were installed on airplanes in the Russian Federation, the airline complied with the restriction on their use stipulated in Article 222, Part 7, of the EAEU Customs Code.
- Resolution No. 331, clause 25, of the Customs Union Commission of June 18, 2010, does not restrict the categories of airplanes on which engines, spare parts and other equipment may be installed.
- Airplanes, and not separate Spare Parts, were used as international transport vehicle and exported from EAEU customs territory, and the Spare Parts were thus never exported as separate goods.
- An international flight of an airplane, as international transport vehicle, is not a means of relocating movable property, i.e., the Spare Parts. Therefore, special equipment, maintenance materials, fixtures and spare parts designated for the repair, maintenance and operation of a vehicle acquire the same legal status as the vehicle.
- The law does not prohibit international transport from crossing the EAEU customs border with installed spare parts that were temporarily imported for its repair, maintenance or operation, nor does the law require completion of the customs procedure of temporary importation for such Spare parts.