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 81.
Origin and termination of the obligation to pay customs duties, taxes and terms of payment of the illicit movement of goods across the customs border
1. The obligation to pay import duties and taxes the illicit movement of goods across the customs border occurs when goods imported into the customs territory of the customs union.
The obligation to pay export duties in the illicit movement of goods across the customs border occurs when goods are exported from the customs union customs territory.
2. The obligation to pay customs duties and taxes the illicit movement of goods across the customs border there in solidarity with persons who illegally transporting goods, persons participating in an illegal move, if they knew or should have known of the illegality of such a move, and the importation of goods into the customs territory of the customs Union - also in individuals who have acquired ownership or possession of illegally imported goods, if the time of purchase they knew or should have known of the illegality of importation.
3. The obligation to pay customs duties and taxes the illicit movement of goods across the customs border is terminated by the persons referred to in paragraph 2 of this Article in cases specified by paragraph 2 of Article 80 of this Code.
4. The illicit movement of goods across the customs border of the period of payment of customs duties and taxes shall be the date of goods crossing the customs border, and if that date is not set - the day to identify the illegal movement of goods across the customs border.
5. The illicit movement of goods across the customs border, customs duties and taxes payable:
1) for goods imported into the customs territory - in the amount corresponding to the amount of import duties and taxes that would be payable at the premises of such goods under the customs procedure of release for domestic consumption, without regard to tariff preferences and exemptions from customs duties and taxes, calculated based on the rates of customs duties, taxes and currency exchange rate, determined in accordance with the laws of the State - a member of the Customs Union, customs authorities of which the collection of customs duties, taxes, and operating on the day of goods crossing the customs border, and if that date is not set - to day to identify the illegal movement of goods across the customs border;
2) When exporting goods from the customs union customs territory - in the amount corresponding to the amounts of export duties, which would be payable when placing such goods under the customs procedure for export, without regard to tariff preferences and exemptions from customs duties and taxes, calculated on the basis of rates customs duties and currency exchange rate, determined in accordance with the laws of the State - a member of the Customs Union, customs authorities of which the collection of customs duties, taxes, and operating on the day of goods crossing the customs border, and if that date is not set - on the day to identify the illegal movement of goods across the customs border.
6. Customs duties and taxes the illicit movement of goods across the customs border shall be computed in accordance with this chapter.
If the determination of the amounts payable customs duties and taxes is impossible because of failure to the customs body of precise information about the nature of the goods, their name, quantity, country of origin and customs value, the amount of customs duties and taxes are determined based on the highest value of customs duties, taxes, and the number and (or) the cost of goods as may be determined on the basis of available information.
If it is subsequently found accurate information on goods are refunded excessively paid or excessively collected amounts of customs duties, taxes or recovery of outstanding amounts in accordance with Chapters 13 and 14 of this Code.