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 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.