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 93.
Customs authority, the collection of customs duties and taxes
1. Customs duties and taxes levied by the customs authority, which manufactured goods are released, except as provided for in paragraph 2 of this article, and in respect of goods unlawfully transferred across the customs border - customs authorities of the State - a member of the Customs Union, the territory of which revealed the illegal movement goods across the customs border.
2. Customs duties and taxes are not paid within the time prescribed by paragraph 3 of Article 227 of this Code shall be recovered through the payment of customs duties, taxes, customs authorities of the State - a member of the Customs Union, customs authorities which granted such security.
Customs duties and taxes are not paid within the time prescribed by paragraph 3 of Article 227 of this Code shall be payable by the customs carrier shall be collected by customs authorities of the State - a member of the Customs Union, in accordance with the law of which the person is recognized as a customs carrier.
3. How to transfer the amount of customs duties and taxes levied in accordance with paragraph 2 of this Article, the State - a member of the Customs Union, which is subject to customs duties, taxes, determined by an international treaty states - members of the customs union.