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 1. KEY PROVISIONS Chapter 2. << >> Chapter 4. C H A P T E R 3. "Relations between customs authorities and participants of foreign economic activity and persons working in the field of customs"
A r t i c l e 12.
Customs Representative
1. Customs Representative - a legal entity state - member of a customs union that meets the conditions defined by Article 13 of this Code.
Legal entity recognized by the customs representative after inclusion in the register of customs representatives.
Procedure for inclusion in the Register of Customs representatives and exclusion from the roster established by the laws of the - members of the customs union.
2. Customs Representative performs for and on behalf of the declarant or other interested parties of customs operations in accordance with the customs legislation of the customs union in the state - a member of the Customs Union, customs authorities of which it is included in the register of customs representatives.
3. Relationships with representatives of the customs declarant or other interested parties based on the contract.
4. Customs authorities shall keep a register of customs representatives, and ensure its periodic publication, including the use of information technology.
Commission of the customs union on the basis of registers, the customs authorities, forms the common register of customs representatives, and ensure its periodic publication, including the use of information technology.
5. Legislation states - members of a customs union can be defined qualification requirements for employees of customs representatives directly involved in customs operations, and conditions for the issuance to such persons, a document confirming their compliance with statutory requirements.
6. When carrying out customs operations to the customs representative shall not be installed less than favorable conditions, or imposes more stringent requirements than those established and presented at performance of customs operations by the declarant or other interested parties in accordance with this Code.
A r t i c l e 13.
Terms roster customs representatives
Conditions to enable a legal entity in the register of customs representatives are:
1) the presence in the state of that person not less than two (2) employees with a document confirming their compliance with statutory requirements;
2) a contract of insurance against the risk of civil liability, which may occur as a result of injury to persons or property is violation of agreements with third parties. Insurance amount is determined by the laws of the States - Members of the customs union;
3) providing security for the payment of customs duties, taxes, an amount equivalent to not less than one million euros, exchange rates established in accordance with the laws of the State - a member of the customs union, on the day of making such a provision;
4) compliance with other requirements and compliance with other conditions as are prescribed by the customs legislation and customs union (or) the law states - members of the customs union.
A r t i c l e 14.
Reasons for exclusion from the register of customs representatives
The grounds for exclusion of legal persons from the register of customs representatives are:
1) failure to comply with the conditions for inclusion in the register of customs representatives, established by Article 13 of this Code;
2) other grounds defined by the laws of the - members of the customs union.
A r t i c l e 15.
The rights of Customs Representative
1. In carrying out customs operations, customs representative shall have the same rights as the person who authorized him to represent their interests in relations with customs authorities.
2. In carrying out its activities customs representative may:
1) require the person represented by the documents and information required for customs purposes, including those containing information constituting commercial, banking and other secrets protected by law, or other confidential information, and to receive such documents and information within the time frame for compliance established by this Code requirements;
2) have access to the procedure established by the legislation of - members of a customs union, to the information systems of customs authorities, they use for automated data processing, electronic transfer of data required for customs purposes.
3. Legislation states - members of the customs union may be provided for the right customs representative restrict its scope of customs operations in respect of certain goods in accordance with a single commodity nomenclature of foreign economic activity, or in respect of goods transported across the customs border of certain types of transport, as well as the commission of certain customs operations or activities of a region within a region of one (or several) customs office (customs) of the State - a member of the customs union.
A r t i c l e 16.
Duties of Customs Representative
1. Duties of Customs Representative in carrying out customs operations due to the requirements and conditions established by the customs legislation of the customs union.
The duties of the customs representative shall not include the commission of customs operations related to compliance with the requirements and conditions presented to the customs procedures, as well as other duties, which, in accordance with the customs legislation of the customs union imposed only on persons they represent.
2. Received from the represented person information constituting a state, commercial, banking and other secrets protected by law (the secrets) or other confidential information not be disclosed or used by the customs agent and his staff for their own purposes, be transferred to other persons, except in cases envisaged by legislation of - Members of the customs union.
3. Customs representative shall submit to customs authorities reports in the manner prescribed by the legislation of - members of the customs union.
4. Duties of Customs Representative to the customs authorities can not be limited contract with the represented person.
5. Responsibilities are the same for all customs representatives. Prohibited the granting of exclusivity (exclusive) rights and other benefits of wearing the individual, for individual customs representatives.
A r t i c l e 17.
Responsibility of Customs Representative
For noncompliance with customs laws and customs union customs representative shall be liable under the laws of the States - Members of the customs union.
A r t i c l e 18.
Customs Carrier
1. Customs carrier - a legal entity state - member of a customs union that meets the conditions defined by Article 19 of this Code.
Legal entity recognized by the customs carrier after inclusion in the Register of Customs Carriers.
Procedure for inclusion in the Register of Customs Carriers and exclusion from the roster established by the laws of the - members of the customs union.
2. Customs carrier performs the transportation of goods under customs supervision, the customs territory of the customs union in the cases and on conditions prescribed by the customs legislation of the customs union.
3. Customs authorities have registries of persons recognized as customs carriers and ensure their periodic publication, including the use of information technology.
Commission of the customs union on the basis of registers, the customs authorities, forms the common register of customs carriers and ensure its publication at least once per quarter, including the use of information technology.
Form of the general register of customs carriers and the order of reference determined by the decision of the Commission of the customs union.
4. The status of customs carriers supporting documents for the form specified by the Commission of the customs union.
Document referred to in the first part of this paragraph shall be issued by the customs authority of the State - a member of the customs union, including a legal person in the Register of Customs Carriers.
A r t i c l e 19.
Conditions included in the Register of Customs Carriers
The conditions include a legal entity in the Register of Customs Carriers are:
1) this person in the activities for cargo in at least two (2) years of the date of the customs authority;
2) providing security for the payment of customs duties, taxes, an amount equivalent to not less than two hundred thousand euros, exchange rates established in accordance with the laws of the State - a member of the customs union, on the day of making such a provision;
3) the availability of permission for activities on the carriage of goods, if such an activity requires that the document in accordance with the laws of States - members of a customs union;
4) location of property, economic management, operational management, lease used for goods transport vehicles, including vehicles suitable for the carriage of goods under customs seals and stamps;
5) a contract of insurance against the risk of civil liability, which may occur as a result of injury to the goods which is given to the carrier under a contract of carriage, or by reason of breach of obligations arising from the contract. Insurance amount is determined by the laws of the States - Members of the customs union;
6) absence on the day of the customs authority unfulfilled obligation to pay customs fees, penalties;
7) the absence of facts to attract over 1 (one) year before the date of the customs authority to the administrative responsibility for violations in the field of customs, certain laws of the States - Members of the customs union;
8) compliance with other requirements and compliance with other conditions as are prescribed by the customs legislation and customs union (or) the law states - members of the customs union.
A r t i c l e 20.
Reasons for exclusion from the Register of Customs Carriers
The grounds for exclusion of legal persons from the register of customs carriers are:
1) failure to comply with the conditions for inclusion in the register of customs carriers, established by subparagraphs 2) - 5) and 8) of Article 19 of this Code;
2) non-carrier obligations under subparagraphs 1) - 3) of Article 21 of this Code;
3) other grounds defined by the laws of the - members of the customs union.
A r t i c l e 21.
Duties of a Customs Carrier
The customs carrier shall:
1) comply with the conditions and comply with the requirements established by this Code, the carriage of goods under the customs procedure of customs transit;
2) keep records of goods shipped in accordance with the customs procedure of customs transit and submit to customs authorities reports on the transportation of such goods, including the use of information technologies, in accordance with the laws of States - members of a customs union;
3) to fulfill the obligation to pay customs duties and taxes in cases covered by articles 227 and 228 of this Code;
4) does not disclose, use for their own purposes and not to transfer to other persons, except as required by law states - members of a customs union received from the sender of the goods, their receiver or forwarder information constituting a state, commercial, banking and other secrets protected by law (secrets), or other confidential information;
5) inform the customs authority, including a legal entity in the Register of Customs Carriers, to change the information presented to them for inclusion in the Register of Customs Carriers, within 5 (five) working days from the date of change of such information.
A r t i c l e 22.
Responsibility of the customs carrier
For failure to perform their duties in the carriage of goods under the customs procedure of customs transit, customs carrier is liable in accordance with Article 224 of this Code.
A r t i c l e 23.
The owner of a temporary storage warehouse
1. The owner of a temporary storage warehouse - a legal entity state - member of a customs union that meets the conditions defined by Article 24 of this Code.
A legal person is the owner of the temporary storage after inclusion in the register of holders of temporary storage warehouses.
Procedure for inclusion in the register of holders of temporary storage warehouses and exclusion from the roster established by the laws of the - members of the customs union.
2. The owner of a temporary storage warehouse provides storage of goods under customs control, in the cases and on conditions prescribed by the customs legislation of the customs union.
3. Customs authorities have registries of persons recognized as the owners of temporary storage facilities, and ensure their periodic publication, including the use of information technology.
Commission of the customs union on the basis of registers maintained by the customs authorities, forms the common register of holders of temporary storage facilities and provide for its periodic publication, including the use of information technology.
A r t i c l e 24.
Terms roster of owners of temporary storage
1. The conditions include a legal entity in the register of owners of temporary storage are:
1) the location of property, economic management, operational management or rental premises, and (or) open areas intended for use as temporary storage and meet the requirements established by the legislation of States - members of a customs union;
2) a contract of insurance against the risk of civil liability, which may occur as a result of injury to goods of other persons in possession of, or breach of other conditions of storage contracts with other persons. Insurance amount is determined by the laws of the States - Members of the customs union;
3) the absence on the day of the customs authority unfulfilled obligation to pay customs fees, penalties;
4) no facts to attract over 1 (one) year before the date of the customs authority to the administrative responsibility for violations in the field of customs, certain laws of the States - Members of the customs union;
5) compliance with other requirements and compliance with other conditions as are prescribed by the customs legislation and customs union (or) the law states - members of the customs union.
2. If the ownership of the premises and (or) the outdoor areas is carried out under the lease, such contract shall be concluded for a period of not less than 1 (one) year from the date of application for inclusion in the register of holders of temporary storage warehouses.
A r t i c l e 25.
Reasons for exclusion from the register of holders of temporary storage
The grounds for exclusion of legal persons from the register of holders of temporary storage are:
1) failure to comply with the conditions for inclusion in the register of holders of temporary storage warehouses established by Article 24 of this Code;
2) the owner of a temporary storage warehouse duties under Article 26 of this Code;
3) other grounds defined by the laws of the - members of the customs union.
A r t i c l e 26.
Duties of owners of temporary storage
The owner of a temporary storage warehouse shall:
1) comply with the conditions and comply with the requirements established by this Code for the temporary storage of goods;
2) ensure the safety of goods in temporary storage;
3) keep records of stored goods and submit to customs authorities reports on them, including the use of information technologies, in accordance with the laws of States - members of a customs union;
4) Do not allow unauthorized persons are not employees of temporary storage and not having authority in respect of goods to the stored goods without the permission of customs authorities;
5) meet the requirements of customs authorities with regard to access of customs officials to the stored goods;
6) in the event of termination of the warehouse of temporary storage for 3 (those) days from the day following the date of the decision to cease the operation of the warehouse, to notify individuals placed the goods in a warehouse for temporary storage of such decision;
7) to fulfill the obligation to pay customs duties and taxes in cases covered by article 172 of this Code;
8) inform the customs authority, including legal person in the register of owners of temporary storage, change the information presented to them for inclusion in the register of holders of temporary storage facilities, within 5 (five) working days from the date of change of such information.
A r t i c l e 27.
Responsibility of the owner of warehouse of temporary storage
For failure to perform their duties in the temporary storage of goods the owner of a temporary storage warehouse shall be liable under the laws of the States - Members of the customs union.
A r t i c l e 28.
The owner of customs warehouse
1. The owner of customs warehouse - a legal entity state - member of a customs union that meets the conditions defined by Article 29 of this Code.
A legal person is the owner of a bonded warehouse after the roster of owners of bonded warehouses.
The order of the roster of owners of bonded warehouses and exclusion from the roster by the law of the States - Members of the customs union.
2. The owner of customs warehouse provides storage of goods under customs control, in the cases and on conditions prescribed by this Code.
3. Attitude of the owner of a bonded warehouse with the declarant or other interested parties based on the contract.
4. Customs authorities maintain registers of owners of bonded warehouses and provide them with periodic publication, including the use of information technology.
Commission of the customs union on the basis of registers, the customs authorities, forms the common register of owners of bonded warehouses and ensure its periodic publication, including the use of information technology.
A r t i c l e 29.
Terms roster of owners of bonded warehouses
1. The conditions include a legal entity in the register of owners of bonded warehouses are:
1) the location of property, economic management, operational management or rental premises, and (or) open areas intended for use as a bonded warehouse, and meet the requirements established by the legislation of States - members of a customs union;
2) a contract of insurance against the risk of civil liability, which may occur as a result of injury to goods of other persons in possession of, or breach of other conditions of storage contracts with other persons. Insurance amount is determined by the laws of the States - Members of the customs union;
3) the absence on the day of the customs authority unfulfilled obligation to pay customs fees, penalties;
4) no facts to attract over 1 (one) year before the date of the customs authority to the administrative responsibility for violations in the field of customs, certain laws of the States - Members of the customs union;
5) compliance with other requirements and compliance with other conditions as are prescribed by the customs legislation and customs union (or) the law states - members of the customs union.
2. If the ownership of the premises and (or) the outdoor areas is carried out under the lease, such contract shall be concluded for a period of not less than 1 (one) year from the date of application for inclusion in the register of owners of bonded warehouses, unless otherwise stipulated by the legislation of the States - Members of the customs Union.
A r t i c l e 30.
Reasons for exclusion from the register of customs warehouses
The grounds for exclusion of legal persons from the register of owners of bonded warehouses are:
1) failure to comply with the conditions for inclusion in the register of owners of bonded warehouses established by Article 29 of this Code;
2) the owner of a bonded warehouse duties under Article 31 of this Code;
3) other grounds defined by the laws of the - members of the customs union.
A r t i c l e 31.
Duties of the owner of customs warehouse
The owner of customs warehouse:
1) to ensure the safety of goods in customs warehouse;
2) comply with the conditions established by this Code and the requirements for storage of goods in customs warehouse;
3) be capable of carrying out customs control;
4) keep records of goods stored at a bonded warehouse, and to submit to customs authorities reports on such goods;
5) does not allow unauthorized persons are not employees of the customs warehouse and do not have the authority in respect of goods to the stored goods without the permission of customs authorities;
6) comply with the requirements of customs authorities with regard to access of customs officials to the stored goods;
7) in the event of termination of the functioning of the customs warehouse within 3 (three) working days from the day following the date of the decision to cease the operation of the warehouse, to notify individuals placed the goods in a bonded warehouse, of the decision;
8) in case of loss of goods, except for their loss due to destruction by accident or force majeure, or the release of the goods without the permission of the customs authority to pay import duties and taxes when an obligation to pay customs duties and taxes in accordance with this Code;
9) to inform the customs authority, including a legal person in the register of owners of bonded warehouses, to change the information presented to them for inclusion in the register of owners of bonded warehouses within 5 (five) working days from the date of change of such information.
A r t i c l e 32.
Responsibility of the owner of customs warehouse
For failure to perform their duties in the storage of goods in the bonded warehouse bonded warehouse owner is liable under the laws of the States - Members of the customs union.
A r t i c l e 33.
The owner of a duty free shop
1. The owner of duty-free shop - a legal entity state - member of a customs union that meets the conditions specified in Article 34 of this Code.
A legal person is the owner of duty-free shop after inclusion in the register of owners of duty free shops.
The order of the roster of owners of duty free shops and exclusion from the roster established by the laws of the - members of the customs union.
2. The owner of a duty free shop provides storage and sale of retail goods placed under customs procedure of free trade, individuals, leaving the customs territory of the customs union.
3. Customs authorities maintain registers of owners of duty free shops and ensure their periodic publication, including the use of information technology.
A r t i c l e 34.
Terms roster of owners of duty free shops
The conditions include a legal entity in the register of owners of duty-free shops are:
1) the location of property, economic management, operational management or rental of premises suitable for use as a duty free shop and meet the requirements established by the legislation of States - members of a customs union;
2) the registration or permits for retail sale, if the obligation of their receipt provided by the legislation of States - members of a customs union;
3) the absence on the day of the customs authority unfulfilled obligation to pay customs fees, penalties;
4) no facts to attract over 1 (one) year before the date of the customs authority to the administrative responsibility for violations in the field of customs, certain laws of the States - Members of the customs union;
5) compliance with other requirements and compliance with other conditions as are prescribed by the customs legislation and customs union (or) the law states - members of the customs union.
A r t i c l e 35.
Reasons for exclusion from the register of holders of duty free shops
The grounds for exclusion of legal persons from the register of owners of duty free shops are:
1) failure to comply with the conditions for inclusion in the register of owners of duty free shops, established by Article 34 of this Code;
2) the owner of a duty free shop duties under Article 36 of this Code;
3) other grounds defined by the laws of the - members of the customs union.
A r t i c l e 36.
Responsibilities of the owner of duty-free shop
The owner of a duty free shop must:
1) to ensure the safety of the goods placed under customs procedure of free trade and implemented in accordance with this chapter;
2) comply with the terms and requirements established by this Code;
3) be capable of carrying out customs control;
4) keep a record of receipt of goods at duty-free shops and implement them in the store, as well as to submit to customs authorities reports on such goods in accordance with the laws of the States - Members of the customs union;
5) pay customs duties and taxes when an obligation to pay customs duties and taxes in accordance with Article 306 of this Code;
6) inform the customs authority, including legal person in the register of owners of duty free shops, to change the information presented to them for inclusion in the register of owners of duty free shops, within 5 (five) working days from the date of change of such information.
A r t i c l e 37.
Responsibility of the owner of duty-free shop
For non-compliance for the storage and sale of goods at duty free shops, as well as the requirements of the customs procedure of free trade duty-free shop owner is liable in accordance with the laws of - members of the customs union.
A r t i c l e 38.
Authorized Economic Operator
1. Authorized Economic Operator - a legal entity that meets the conditions specified in Article 39 of this Code, which is entitled to the special simplifications provided for in Article 41 of this Code.
2. Status of authorized economic operator is assigned to a legal entity by the customs authorities by issuing a certificate of inclusion in the register of authorized economic operators and is recognized in the territory of the State customs authorities which granted that status.
Status of authorized economic operator is assigned to a legal entity created under the laws of the State - a member of the Customs Union, on whose territory that person will be assigned this status.
Form and procedure for issuing a certificate of inclusion in the register of authorized economic operators, suspension and revocation of the certificate by the law states - members of the customs union.
3. Authorized Economic Operator is obliged to inform the customs authority, including legal person in the register of authorized economic operators to change the information presented to them for inclusion in the register of authorized economic operators, within 5 (five) working days from the date of change of such information.
A r t i c l e 39.
Terms of assigning the status of authorized economic operator
Conditions for obtaining legal entity status of authorized economic operator are:
1) providing security for the payment of customs duties, taxes, an amount equivalent to not less than one million euros, exchange rates established in accordance with the laws of the State - a member of the customs union, on the day of making such a provision;
2) the implementation of foreign trade during the period specified by the legislation of States - members of a customs union, but not less than one year before the date of the customs authority;
3) the absence on the day of the customs authority unfulfilled obligation to pay customs fees, interest, penalties;
4) absence on the day of the customs authority debt (arrears) in accordance with the legislation on taxes and charges (tax laws) states - members of a customs union;
5) the absence of facts to attract over 1 (one) year before applying to the customs authority to the administrative responsibility for violations in the field of customs, certain laws of the states - members of a customs union;
6) the accounting system that meets the requirements defined by the customs authorities;
7) compliance with other requirements and compliance with other conditions as are prescribed by the customs legislation and customs union (or) the law states - members of the customs union.
A r t i c l e 40.
Register of authorized economic operators
Customs authorities shall keep a register of authorized economic operators and ensure its publication in the manner and form established by the legislation states - members of the customs union.
A r t i c l e 41.
Special facilitation provided by an authorized economic operator
1. Authorized economic operator can be given to the following special simplifications:
1) temporary storage of goods in the rooms, outdoor areas and other areas of authorized economic operator;
2) the release of goods to the customs declaration in accordance with Article 197 of this Code;
3) conducting customs operations related to the production of goods, facilities, outdoor areas and other areas of authorized economic operator;
4) other specific facilitations provided by the customs legislation of the customs union.
2. Special facilitations provided in this Article shall apply only in cases where the authorized economic operator may act declaring the goods in respect of whom the application of such ad hoc simplifications.
3. The list of items for which can not be applied special facilitations provided in this Article shall be determined by the Commission of the customs union.
A r t i c l e 42.
Presentation of the customs authorities of preliminary information
1. Authorized Economic Operators, carriers, including customs carriers, customs officials and other interested persons may submit to customs authorities in electronic form prior information about the goods, intended for movement across the customs border, the vehicles of international transport, transporting goods such time and place of arrival goods into the customs territory of the customs union or a departure from that territory, passengers arriving in the customs territory of the customs union or departing from the territory.
2. Customs authorities shall exchange preliminary information with customs authorities (agencies) of foreign countries in accordance with international treaties of the - members of a customs union or one of the states - members of the Customs Union with these countries.
3. Cases of mandatory reporting to customs authorities to preliminary information, the volume of the order of its presentation and use for customs purposes, determined in accordance with international treaty states - members of the customs union.