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 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.