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)
SECTION 5. CUSTOMS OPERATIONS INVOLVING THE PLACEMENT OF GOODS UNDER CUSTOMS PROCEDURES Chapter 26. << >> Chapter 28. C H A P T E R 27. "Customs declaration of goods"
A r t i c l e 179.
General provisions on the customs declaration of goods
1. Goods subject to customs declaration for placing under the customs procedure or in other cases specified in accordance with this Code.
2. Customs declaration of goods is made by the declarant or customs representative acting for and on behalf of the declarant.
3. Customs declaration is made in writing and (or) electronic forms using the customs declaration.
A r t i c l e 180.
Customs declaration
1. The customs declaration of goods, depending on the declared customs procedures, and persons transporting goods, the following kinds of customs declaration:
1) declaration of goods;
2) the transit declaration;
3) the passenger customs declaration;
4) Declaration on the vehicle.
Form and procedure for completing a customs declaration shall be determined by the Commission of the customs union.
2. The list of information to be listed on the customs declaration is limited to only the information needed for calculation and collection of customs payments, the formation of the customs statistics and the application of customs laws and customs union and other laws of States - members of the customs union.
3. Information to be listed on the customs declaration for goods and the transit declaration, depending on the customs procedures, categories of goods, persons transporting them, the type of transport can be reduced by the Commission of the customs union.
Information to be indicated in the passenger customs declaration and the declaration of the vehicle, established by the Commission of the customs union.
4. As a customs declaration can be used transport (transport), commercial and (or) other documents containing information necessary for the release of goods under the customs procedure in cases and procedures, which are defined by this Code or the Commission's decision of the customs union.
5. The customs declaration may be presented in the form of an electronic document in accordance with this Code.
The order of presentation and use of the customs declaration in the form of an electronic document is determined by the Commission of the customs union.
6. Submission of a customs declaration in writing must be accompanied by the customs authority of its electronic copy, unless otherwise decided by the Commission of the customs union.
The structure and format of electronic copies of customs declaration and the order of its presentation and use are determined by the Commission of the customs union.
A r t i c l e 181.
Goods declaration
1. When placed under the customs procedures, except for the customs procedure of customs transit, the customs authority is the declaration of goods.
2. In the declaration of goods shall contain the following basic information, including a coded form:
1) the declared customs procedure;
2) information about the declarant, customs representatives, of the sender and the recipient of the goods;
3) information on vehicles used for international transport of goods and (or) transport across the customs territory of the customs union under customs control;
4) information about the vehicles of international transport and (or) the vehicle on which goods are transported (to be carried) on the customs territory of the customs union under customs control;
5) information about products:
name;
description;
classification code of goods on the Commodity nomenclature of foreign economic activity;
Name of the country of origin;
Name of the country of origin (destination);
description of packages (number, type, marking and serial numbers);
quantity in kilograms (gross weight and net weight) and other units;
customs value;
statistical value;
6) information on the calculation of customs duties:
customs duties, taxes, customs duties;
application of exemptions from payment of customs duties;
amount of calculation of customs duties, taxes, customs duties;
exchange rates established in accordance with the laws of the State - a member of the customs union and used for the calculation of customs duties in accordance with this Code;
7) information on foreign trade and its basic conditions;
8) information on compliance with the restrictions;
9) information about the manufacturer of the goods;
10) information demonstrating compliance with the conditions for placing goods under a customs procedure;
11) information on the documents submitted in accordance with Article 183 of this Code;
12) information about the person, which amounted to a declaration of goods;
13) place and date of declaration of goods.
A r t i c l e 182.
Transit declaration
1. When placing goods under the customs procedure of customs transit to the customs authority of departure is the transit declaration.
2. As a transit declaration may be submitted to transport (transport), commercial and (or) other documents, including some international treaties that contain the information specified in paragraph 3 of this article.
3. The transit declaration shall contain the following information (about):
1) the sender, the recipient of goods in accordance with the transport (shipment) documents;
2) the country of origin, country of destination of goods;
3) the declarant;
4) the carrier;
5) international carriage of vehicles, which transported goods;
6) name, quantity, value of goods in accordance with the commercial, transport (shipment) documents;
7) code of goods in accordance with the Harmonized Description and Coding System or the Commodity nomenclature of foreign economic activity of at least the first six digits;
8) Gross weight or volume of goods, as well as the quantity of goods in additional units (if such information) for each code of the Nomenclature for Foreign Economic Affairs or the Harmonized Commodity Description and Coding System;
9) the number of packages;
10) the destination of the goods in accordance with the transport (shipment) documents;
11) documents confirming compliance with the restrictions associated with the movement of goods across the customs border, if such movement is permitted in the presence of these documents;
12) proposed transshipment of goods or cargo operations in a way.
4. The customs authority may not require the declarant, the submission of other information, except information specified in paragraph 3 of this article.
5. If accepted as a transit declaration document provided by international treaties do not contain all information required by paragraph 3 of this Article, the missing information must be contained in the annexed or following along with the documents submitted to customs authorities.
6. Transit declaration recorded by customs authorities, including the use of information systems and information technology used by customs authorities.
Procedure for filing and registration of the transit declaration is determined by the Commission of the customs union.
A r t i c l e 183.
Submission of documents for customs declaration of goods
1. Submission of a customs declaration must be accompanied by a customs authority of documents on which the full declaration, unless otherwise prescribed by this Code.
These documents include:
1) documents confirming the authority of the person making the customs declaration;
2) documents confirming the commission of foreign trade, or other documents proving ownership, use and (or) disposal of goods not in the foreign trade transactions;
3) transportation (shipment) documents;
4) Commercial documents available to the declarant;
5) documents confirming compliance with the prohibitions and restrictions;
6) documents confirming compliance with the restrictions on the use of special protective, antidumping and countervailing measures;
7) documents certifying the country of origin of goods in the cases stipulated by this Code;
8) documents on the basis of which was declared by the classification code of goods on the Commodity nomenclature of foreign economic activity;
9) documents confirming the payment and (or) ensuring payment of customs duties;
10) documents confirming the right to benefits on payment of customs duties on the use of full or partial exemption from customs duties and taxes in accordance with customs procedures established by this Code, or to reduce the base (tax base) for the calculation of customs duties and taxes;
11) documents confirming the change of date of payment of customs duties and taxes;
12) documents confirming the declared customs value of goods and the chosen method of determining the customs value of goods;
13) documents confirming compliance with the requirements of foreign exchange controls, in accordance with the currency legislation of the States - Members of the customs union.
14) paper on the registration and nationality of the international carriage - the carriage of goods by road when they are placed under the customs procedure of customs transit.
If the documents referred to in this paragraph does not contain the information stated in a declaration, submitted other documents on which the declaration for Customs.
2. The list of documents submitted with the customs declaration of goods, depending on the customs declaration form (written, electronic) of the customs declaration, the categories of goods and persons may be reduced in accordance with customs laws and customs union, or the law states - members of the customs union.
3. If separate documents on which the declaration for Customs, could not be submitted when filing the customs declaration, on a reasoned request of the declarant the customs authority shall permit the filing of such documents before release of goods.
4. When the customs declaration shall be submitted in originals or copies of them. When submitting copies of documents the customs authority may verify the conformity of these copies of the originals.
If the customs declaration of goods to the customs authority previously submitted documents, which are used for customs declaration, it suffices to provide copies of such documents or guidance information on the representation of the customs authority of such documents.
5. When the customs declaration of goods may be submitted in the form of electronic documents in accordance with this Code.
The order of presentation and use of electronic documents is determined by the customs legislation of the customs union.
6. Submission of customs declarations in electronic form may not be accompanied by a customs authority of documents on which the full declaration, including the documents specified in Articles 240, 253, 265, 294, 299 and 308 of this Code, if the customs authority previously submitted such documents or they may be presented later under the legislation of the State - a member of the customs union.
7. Customs authorities may accept and use for customs declaration documents and data compiled by the state languages of the States - Members of a customs union and foreign languages.
Customs authority may require a translation of the information contained in documents in languages other than the official language of the State - a member of the Customs Union, customs authorities for customs declaration is submitted to such documents.
A r t i c l e 184.
Additional documents submitted for customs declaration in accordance with the terms of customs procedures
When the customs declaration of goods in accordance with the terms of the declared customs procedures in addition to the documents specified in Article 183 of this Code, the documents stipulated in Articles 240, 253, 265, 294, 299 and 308 of this Code.
A r t i c l e 185.
Deadline for submitting the customs declaration
1. Customs declaration for goods imported into the customs territory of the customs union, filed before the expiration of the temporary storage of goods, unless otherwise prescribed by this Code.
2. Customs declaration for goods exported from the customs territory of the customs union, served until their departure from the customs territory of the customs union, unless otherwise prescribed by this Code.
3. Customs declaration for goods, is an instrument, means the commission or the subject of an administrative offense or offenses for which the decision was made for their return and are subject to customs declaration with a view to placing them under the customs procedure is submitted within 30 (thirty) days from the date entry into force:
1) The decision of the court for exemption from criminal (administrative) responsibility;
2) The decision of the customs authority (official) release from administrative liability;
3) a court or the customs authority (official) on the termination of the criminal (administrative) proceedings;
4) a court or the customs authority (officials) to administrative or criminal liability.
4. The products described in paragraph 3 of this Article, the customs declaration in respect of which is not filed within the prescribed period, be detained by customs authorities in accordance with Chapter 21 of this Code.
A r t i c l e 186.
Declarer
Declarants may be:
1) The head of state - member of a customs union:
entered into a foreign trade transaction, or on behalf of (on behalf) of which the transaction is concluded;
entitled to possession, use and (or) disposal of goods - in the absence of foreign trade transactions;
2) foreign persons:
individual transporting goods for personal use;
person enjoying customs privileges in accordance with C H A P T E R 45 of this Code;
organization with a Mission, established on the territory of the State - a member of a customs union in the prescribed manner - when the application of customs procedures of temporary importation, re-export and customs procedures for release for internal consumption only in respect of goods imported for own use of such offices;
person entitled to dispose of goods not in the transaction, one party is in favor of a State - a member of the customs union;
3) The person in the country - a member of the customs union and foreign persons who claim the customs procedure of customs transit:
carrier, including customs carrier;
forwarder, if he is a state - member of a customs union.
A r t i c l e 187.
The rights of the declarant
When the customs declaration of goods and performance of other customs operations necessary for placing goods under the customs procedure, the declarant is entitled to:
1) inspect, measure and perform cargo operations with goods under customs control;
2) take samples of goods under customs control, with the permission of customs authorities, under the conditions stipulated in Article 155 of this Code;
3) be present during customs inspection and customs clearance of goods by customs officials and for taking these entities samples and specimens;
4) to get acquainted with the available with the customs authorities the results of research samples and declared goods;
5) provide, in accordance with this Code, the documents and information in the form of electronic documents;
6) appeal against decisions of customs authorities, action (inaction) of customs authorities or their officials;
7) engage experts to refine the details of the declared goods;
8) exercise other powers and rights provided by this Code.
A r t i c l e 188.
Responsibilities of the declarant
When the customs declaration of goods and performance of other customs operations necessary for placing goods under the customs procedure, the declarant shall:
1) to make customs declaration of goods;
2) submit to the customs authorities the documents on which the full declaration, unless otherwise stipulated by the customs legislation of the customs union;
3) present the declared goods in the cases stipulated by this Code or at the request of the customs authority;
4) pay customs payments and (or) to ensure their pay in accordance with this Code;
5) comply with the requirements and conditions for use of products in the relevant customs procedure;
6) comply with other requirements prescribed by this Code.
A r t i c l e 189.
Responsibility of the declarant
The declarant is responsible for the declaration of false information stated in the customs declaration and failure to perform duties prescribed by Article 188 of this Code, in accordance with the laws of the States - Members of the customs union.
A r t i c l e 190.
Filing and registration of customs declaration
1. Customs declaration filed by the declarant or customs representative to the customs authority, which is empowered under the laws of the States - Members of a customs union to register customs declarations.
2. Date and time of filing the customs declaration, the electronic copies of required documents and recorded by customs authorities, including the use of information technology.
3. The customs authority records, or refuses to register the customs declaration in a period not exceeding two (2) hours after filing the customs declaration in the manner determined by the Commission of the customs union.
4. The customs authority shall refuse to register the customs declaration if:
1) The customs declaration is filed to the customs authority is not authorized to register the customs declaration;
2) The declaration filed by an authorized person;
3) in the customs declaration is not given necessary information required by articles 180 - 182 of this Code;
4) customs declaration is not signed or is not properly certified or lacking in due form;
5) in respect of declared goods are not committed acts which, in accordance with this Code should be made prior to filing or simultaneously with filing the customs declaration.
5. The refusal to register the customs declaration is made by a customs officer in writing giving the reasons for the refusal.
In case of refusal to register the customs declaration the customs declaration and the documents returned to the declarant or customs representatives.
6. If the declaration is not registered by customs authorities, such declaration is filed for customs purposes.
7. Since the registration of customs declaration is a document testifying to the facts of legal significance.
8. The provisions of paragraphs 2 and 3 of this Article shall not apply when the customs declaration of goods placed under customs procedure of customs transit.
A r t i c l e 191.
Change and add the data declared in the customs declaration
1. Information declared in the customs declaration may be amended or supplemented prior to the release of goods from the customs authority's permission on a reasoned written request of the declarant, while respecting the following conditions:
If you make changes and additions do not affect the decision to release the goods and do not involve having to change the information affecting the determination of the amount of customs duties, except as adjustments to the customs value of goods and compliance with the prohibitions and restrictions;
if by the time the treatment of the declarant the customs authority has not notified him of the time and place of customs inspection and (or) not made a decision to conduct other forms of customs control of goods.
Change and add information stated in the registered customs declaration can not entail the application of information about products other than those that were specified in the registered customs declaration.
2. Amendments and additions to the customs declaration after release of goods shall be allowed in cases and procedures, which are determined by the Commission of the customs union.
3. Customs authorities may not, on its own initiative, order or request a person to fill in customs declaration, modify or supplement the information specified in the customs declaration, except for those data entry which is within the competence of customs authorities, adjustments to the customs value of goods and (or) change after the release of goods other information affecting the determination of the amount of customs duties and prohibitions and restrictions made in accordance with the provisions of customs laws and customs union.
A r t i c l e 192.
Review of the customs declaration
1. Upon written request of the declarant is a registered customs declaration for foreign goods may be withdrawn prior to the adoption of the customs body of the decision to release the goods.
If you recall a new customs declaration the customs declaration must be filed within the time limit for temporary storage of goods.
If non-entry on the date specified in the second part of this paragraph, goods detained by customs authorities in accordance with Chapter 21 of this Code.
2. Upon written request of the declarant, the customs declaration on the goods of the customs union may be withdrawn prior to the actual departure of goods from the customs territory of the customs union, including after the decision to release the goods.
To revoke a customs declaration for goods of the customs union to handle the revocation must indicate the location of the goods.
3. Review of the customs declaration is allowed with the written permission of the customs authority, if prior to the treatment of the declarant the customs authority has not informed the declarant of the place and time for customs clearance of goods declared in the customs declaration, and (or) no violation of customs laws and customs union, entailing administrative or criminal responsibility.
The customs declaration may be withdrawn after the customs clearance of goods, if during such inspection has not been ascertained violations of customs laws and customs union that result in administrative or criminal liability.
A r t i c l e 193.
Preliminary customs declaration of goods
1. The customs declaration may be filed against foreign goods before their importation into the customs territory of the customs union.
2. If, for customs purposes should be used transport (conveyance) or commercial documents accompanying the goods, during the preliminary customs declaration of goods, the customs authority shall take the declarant certified copies of such documents or information from these documents in electronic form and after the presentation of goods to the customs authority to compare information contained in copies these documents with the information contained in the original documents, including electronic documents.
3. In a preliminary customs declaration in the customs declaration may be missing information, which by their nature can not be known by the declarant before the goods into the customs territory of the customs union (or) they have been presented to customs authorities.
Such information should be included in the customs declaration before making a decision to release the goods in the manner determined by the Commission of the customs union.
4. In case of change of cost, quantity or weight indicators, other than previously claimed on the basis of copies of transport (shipping) or commercial documents must be submitted documents proving the change in value, quantity or weight.
5. If, after importation of goods into the customs territory of the customs union by declaring found discrepancy of cost, quantity or weight indicators, other than previously declared, the declarant may revoke a customs declaration in the manner prescribed by Article 192 of this Code.
6. If goods are not submitted to the customs authority, registered customs declaration or other customs authority, as defined in accordance with the laws of the State - a member of the customs union, within 45 (forty five) calendar days following the date of its registration, or during this period changed rates of customs duties and taxes payable in respect of those goods, the customs declaration is filed.
A r t i c l e 194.
Features of customs declaration of goods
Depending on the categories of goods and persons, transporting them in accordance with customs legislation and customs union (or) the law states - members of the customs union may be established features of the customs declaration of goods, including in the following cases:
1) if the declarant does not have precise information required for customs declaration;
2) at regular movement across the customs border of goods by one and the same person within a certain period of time;
3) the movement of goods transported by pipelines and transmission lines;
4) the movement of goods in unassembled or disassembled, including the incomplete or unfinished, for a specified period of time.