Application
To the Contract about the Customs code
Customs union accepted
By the decision of Interstate Council
The Euroasian economic community
( Supreme body of customs union)
At a level of the chapters of the states
From November 27, 2009 N 17
(unofficial translation)
A r t i c l e 75.
Object of taxation by the customs duties, taxes and base (tax base) for calculation of the customs duties, taxes
1. The object of the imposition of customs duties and taxes are the goods across the customs border.
2. Basis for calculating customs duties depending on the type of goods and the methods of rates is the customs value of goods and (or) physical characteristics of in-kind (quantity, weight, given its primary packaging, which is inseparable from the product prior to its consumption, and in which the commodity is for retail sale, volume or other characteristics).
3. The tax base for calculating the taxes determined in accordance with the laws of - members of the customs union.