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)
SECTION 2. CUSTOMS PAYMENTS Chapter 11. << >> Chapter 13. C H A P T E R 12. "Ensuring the payment of customs duties and taxes"
A r t i c l e 85.
General terms and conditions of payment of customs duties and taxes
1. The obligation to pay customs duties and taxes provided in the following cases:
1) carriage of goods under the customs procedure of customs transit;
2) changing the dates of payment of customs duties and taxes, if it is stipulated by international agreements and (or) the law states - members of a customs union;
3) placement of goods under the customs procedure for processing outside the customs territory;
4) for the release of goods in accordance with Article 198 of this Code;
5) other cases stipulated by this Code, international agreements and (or) the law states - members of the customs union.
2. Ensuring payment of customs duties and taxes are not provided by:
1) if the amount of payable customs duties, taxes and interest does not exceed the equivalent of 500 (five hundred euros) in exchange rates established in accordance with the laws of the State - a member of the Customs Union, which are subject to customs duties and taxes applicable on the day of registration customs declaration, and if the declaration is not - on the day the decision not to provide security;
2) in other cases stipulated by this Code and (or) the law states - members of the customs union.
3. Ensuring payment of customs duties and taxes paid by the payer and the transport of goods under the customs procedure of customs transit - also any other person for the payer if the person has the right to possess, use and (or) dispose of the goods in respect of which payment of customs duties taxes, unless otherwise stipulated by this Code.
4. Ensuring payment of customs duties and taxes shall be granted to the customs authority, issuing of goods, except as provided in paragraph 5 of this article, the second part of paragraph 1 of Article 87 and Chapter 3 of this Code.
5. In the carriage of goods under the customs procedure of customs transit security for payment of customs duties and taxes may be granted to the customs authority of departure or the customs authority of destination.
Customs authorities shall mutually recognize issued by the customs authority has accepted the payment of customs duties, taxes, proof of acceptance of such software. Procedure for granting and shape of such a document, as well as its duration, determined by international agreement states - members of the customs union.
6. Return (offset) of customs duties and taxes shall be provided if the customs authority is satisfied in the performance of the obligations secured, or when a secured obligation does not arise.
A r t i c l e 86.
Methods of payment of customs duties and taxes
1. Payment of customs duties and taxes provided in the following ways:
cash (money);
bank guarantee;
surety;
pledge of property.
Legislation states - members of a customs union may provide other ways of ensuring payment of customs duties and taxes.
2. Payer has the right to choose any way of ensuring payment of customs duties and taxes referred to in paragraph 1 of this article.
3. Pursuant to the payer the obligation to pay customs duties and taxes must be provided continuously throughout the term of the obligation. Validity provided security for the payment of customs duties and taxes should be sufficient to ensure timely customs authorities on the performance requirements of the commitment made before that the customs authority.
4. The procedure for applying methods of payment of customs duties and taxes, as well as the currency in which it paid the amount of such security by the law of the State - a member of the Customs Union, customs authorities which provided security.
A r t i c l e 87.
General security for the payment of customs duties and taxes
1. If the same person in one of the states - members of the customs union takes place several customs operations at a certain time, the customs authority of the State - a member of the customs union may be given to ensure payment of customs duties and taxes for all such operations (general security).
Customs authorities shall accept the general security of customs duties and taxes to carry on the territory of one of the states - members of a customs union customs operations in several customs bodies of this state, if such software can be used by any of the customs authorities in case of violation of the obligations secured by this general provision .
2. The order of the general security is determined by the laws of the - members of the customs union.
A r t i c l e 88.
Determining the amount of customs duties and taxes
1. The amount of customs duties and taxes is determined on the basis of customs duties and taxes payable when goods are placed under the customs procedure of release for domestic consumption or exports without tariff preferences and exemptions from payment of customs duties and taxes in the country - a member of the customs union, customs authority which produces the release of goods, except in cases stipulated by part two of this paragraph, and chapter 3 of this Code.
When placing goods under the customs procedure of customs transit amount of customs duties and taxes shall be determined based on the amount of customs duties and taxes payable when goods are placed under the customs procedure of release for domestic consumption or exports without tariff preferences and exemptions from payment of customs duties, taxes in the country - a member of the Customs Union, customs authorities which produces the release of goods, but not less than the amount of customs duties and taxes that would be payable in other states - members of a customs union, as if the goods are placed on the territories of these countries - members of a customs union under the customs procedure of release for domestic consumption or exports without tariff preferences and exemptions from payment of customs duties and taxes. In this case, to determine the amounts of customs duties and taxes applicable foreign exchange rate, determined in accordance with the laws of the State - a member of the Customs Union, customs authorities which produces the release of goods under the customs procedure of customs transit.
Legislation states - members of a customs union may provide for inclusion in the collateral amount of customs fees, per cent.
2. If, in fixing the amount of customs duties and taxes can not accurately determine the amount of payable customs duties and taxes by the customs authority of non-accurate information about the nature of the goods, their name, quantity, country of origin and customs value, the amount of security determined on the basis of the greatest magnitude rates of customs duties, taxes, cost of goods and (or) physical characteristics of in-kind (number, mass, volume or other characteristics), as may be determined on the basis of available information, the use of which is determined by the laws of the States - Members of the customs union.
3. With the release of goods in accordance with Articles 198 and 199 of this Code, the amount of customs duties and taxes is defined as the amount of customs duties and taxes that may be additionally charged as a result of background check, which affect the amount of payable customs duties and taxes to meet the requirements imposed by paragraphs 1 and 2 of this article.
4. In respect of certain goods can be set fixed amounts of customs duties and taxes to meet the requirements set out in paragraphs 1 and 2 of this article, the legislation states - members of the customs union.
5. With the release of goods in accordance with paragraph 2 of Article 69 of this Code, the amount of customs duties and taxes is defined as the amount of customs duties and taxes that may be additionally charged as a result of additional investigation with regard to the provisions of paragraph 2 of this article.