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 76.
Calculation of customs duties and taxes
1. Customs duties and taxes are calculated by payers of customs duties and taxes on their own, except as provided in this Code and (or) international treaties of - members of the customs union.
2. In collecting customs duties and taxes payable to the calculus of customs duties and taxes by the customs authority of the State - a member of the Customs Union, which are subject to customs duties and taxes.
3. Calculation of amounts of customs duties and taxes to be paid in the currency of the State - a member of the Customs Union, customs authorities who file a customs declaration, except as provided for in international treaties of the States - Members of the customs union.
4. The amount of customs duties payable, and (or) recovery, determined by applying the base for calculation of customs duties and related species customs duties, unless otherwise stipulated by this Code.
The amount of taxes payable, and (or) recovery, determined in accordance with the laws of the State - a member of the Customs Union, on whose territory the goods are placed under the customs procedure or in the territory of which revealed the illegal movement of goods across the customs border.
5. In the case stipulated by part two, paragraph 2 of Article 84 of this Code, the amount of customs duties and taxes shall be calculated in accordance with the laws of the State - a member of a customs union in which they are payable.
6. The total amount of import duties and taxes on foreign goods can not exceed the amount of customs duties and taxes payable in the case if foreign goods were produced for domestic consumption, without regard to exemptions from payment of customs duties referred to in subparagraphs 2) and 3 ) of paragraph 1 of Article 74 of this Code (hereinafter - the benefits on payment of customs duties and taxes), penalties and interest, except in cases where the amount of customs duties and taxes increased due to changes in the rates of customs duties and taxes on foreign goods when the rates of customs duties and taxes applicable on the date of acceptance of customs declaration by customs authorities in a statement, the customs procedure in respect of foreign goods.