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 211.
The origin, termination of the obligation to pay import duties and taxes, and their term of payment in respect of goods placed (placed) under the customs procedure of release for domestic consumption
1. The obligation to pay import duties and taxes on goods placed under customs procedure of release for domestic consumption, there is a declarant with the registration of the customs authorities the customs declaration.
2. The obligation to pay import duties and taxes, stop by the declarant:
1) in respect of goods placed under customs procedure of release for domestic consumption - in the cases stipulated in paragraph 2 of Article 80 of this Code;
2) in respect of goods placed under customs procedure of release for domestic consumption with the use of exemptions from payment of customs duties and taxes associated with restrictions on use and (or) disposal of these products:
after 5 (five) years from the date of release of goods under the customs procedure of release for internal consumption, unless another period of validity of restrictions on use and (or) disposal of goods, provided that this period is not due for payment of import customs duties and taxes stipulated in subparagraph 2) of paragraph 3 of this article;
after a specified period of validity of restrictions on use and (or) disposal of goods, provided that this period is not due for payment of customs duties and taxes stipulated in subparagraph 2) of paragraph 3 of this article;
by placing such goods under the customs procedure for refusal in favor of the state or destruction within 5 (five) years from the date of release of goods under the customs procedure of release for domestic consumption or for a specified duration of benefits - from the submission of the customs body of the document confirming acceptance of the goods to the state or its destruction;
in the cases stipulated by paragraph 2 of Article 80 of this Code, occurring within 5 (five) years, or within a specified period of exemption from the date of release of goods under the customs procedure of release for domestic consumption;
when placed conditionally released goods under the customs procedure for re, provided that until such premises are not due for payment of import customs duties and taxes stipulated in subparagraph 2) of paragraph 3 of this article.
3. Import duties and taxes payable on the following dates:
1) in respect of goods placed under customs procedure of release for domestic consumption - until the release of goods under the customs procedure of release for domestic consumption;
2) in respect of goods placed under customs procedure of release for domestic consumption with the use of exemptions from payment of customs duties and taxes associated with restrictions on use and (or) disposal of these products:
in case of failure to use such incentives - before making a customs declaration lodged for placing goods under the customs procedure of release for domestic consumption, changes in the part of non-use benefits;
in the case of dealing with the goods in violation of restrictions on the use and (or) disposal of these products installed in connection with the use of such benefits, or in violation of the purposes that are appropriate representations of benefits - the first day of commission of such acts, and if that day is not set - the day of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure of release for domestic consumption.