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 166.
Origin and termination of the obligation to pay import duties and taxes, and their term of payment at departure of foreign goods from the customs territory of the customs union
1. With departure of foreign goods from the customs territory of the customs union obligation to pay import duties and taxes arises from the carrier upon issuance by the customs authority permission for the departure of goods from the customs territory of the customs union.
2. The obligation to pay import duties and taxes at departure of foreign goods from the customs territory of the customs union is terminated by the carrier:
1) for the actual goods crossing the customs border;
2) in cases specified by paragraph 2 of Article 80 of this Code.
3. With departure of foreign goods from the customs territory of the customs union for a period of payment of import customs duties and taxes, if prior to the actual crossing the customs border of goods were lost, except for destruction (irretrievable loss) due to accident or force majeure or as a result of natural loss under normal conditions of transport ( transportation) and storage, is the day the goods were lost, and if that date is not set - the day of issuance by the customs authority permission for the departure of goods from the customs territory of the customs union.
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 kind (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 the goods were lost, and if that date is not set - to date of issuance of the customs authority permission for departure of goods from the customs territory.