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 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.