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 161.
Origin and termination of the obligation to pay import duties and taxes, and their term of payment at the arrival of goods into the customs territory
1. With the arrival of goods into the customs territory of the customs union obligation to pay import duties and taxes arises from the carrier at the time of goods crossing the customs border.
2. The obligation to pay import duties and taxes upon arrival of goods into the customs territory of the customs union is terminated by the carrier:
1) upon delivery of goods arrival and placed in temporary storage or placed under the customs procedure in the place of arrival and at departure of goods from the customs territory of the customs union, if the goods after their arrival in the customs territory of the customs union not to move the movement of goods through customs border;
2) in cases specified by paragraph 2 of Article 80 of this Code.
3. With the arrival of goods into the customs territory of the customs union for a period of payment of import customs duties and taxes shall be considered:
1) for undelivered goods to the place of arrival - a day in goods crossing the customs border, and if that date is not set - day to identify the non-delivery of goods to the place of arrival;
2) the loss of goods in the place of arrival, except for destruction (irretrievable loss) due to accident or force majeure or as a result of natural loss under normal conditions of haulage (transportation) and storage - the day the goods crossing the customs border, and if that date is not set - day to identify the loss of the goods;
3) the export of goods from point of arrival for the remainder of the customs territory of the customs union without placing in temporary storage, or placing them under the customs procedure in the place of arrival - a day in goods crossing the customs border, and if that date is not set - the day to identify the fact of such removal.
4. Import duties and taxes payable in the amount corresponding to the amount of import duties and taxes that would be payable when the goods are placed under the customs procedure of release for domestic consumption, calculated on the basis of customs duties, taxes, customs value, their physical characteristics in physical terms (quantity, weight, volume or other characteristics) and the exchange rate, determined in accordance with the laws of the State - a member of the Customs Union, which is subject to customs duties, taxes, and operating on the day of goods crossing the customs border, and if that date is not set - on the day to identify the non-delivery of goods to the place of arrival, the loss of them in the place of arrival, or removal from the place of arrival in the customs territory of the customs union without a place for temporary storage, or placing them under the customs procedure in the place of arrival.