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 227.
Origin and termination of the obligation to pay import duties and taxes, and their term of payment for foreign goods placed (placed) under the customs procedure of customs transit
1. The obligation to pay import duties and taxes on foreign goods placed under customs procedure of customs transit, there is a declarant with the registration of the customs authorities of the transit declaration.
2. The obligation to pay import duties and taxes on foreign goods placed (placed) under the customs procedure of customs transit, stop by the declarant:
1) at the conclusion of the customs procedure of customs transit in accordance with paragraph 6 of Article 225 of this Code, unless at the time of the procedure due for payment of import customs duties and taxes;
2) in cases specified by paragraph 2 of Article 80 of this Code.
3. When delivery of foreign goods by customs authorities at the scheduled place of delivery period of payment of import duties and taxes shall be considered:
1) if the delivery of foreign goods occurred due to transfer of the goods to the recipient or other person without the permission of customs authorities - the day of such transmission, and if that date is not set - the day of registration by the customs authorities of the transit declaration;
2) if the delivery of foreign goods occurred due to loss of goods, except for destruction (irretrievable loss) due to accident or force majeure or natural loss under normal conditions of haulage (transportation) and storage - the day of such loss, and if that date is not set - day of registration by the customs authorities of the transit declaration;
3) if the delivery of foreign goods has occurred for other reasons - the day of registration by the customs authorities of the transit declaration.
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 date of registration by the customs authorities of the transit declaration.
5. In case of termination under subparagraph 1) of paragraph 2 of this article, the obligation to pay import duties and taxes paid or recovered in accordance with paragraphs 3 and 4 of this import duties and taxes are subject to return (offset) in the manner prescribed in accordance with this Code.
6. In the case of customs duties and taxes in accordance with paragraph 3 of Article 85 of this Code provided by a person other than the declarant of the customs procedure of customs transit, in the cases provided for in paragraph 3 of this Article, the obligation to pay import duties and taxes arises from such a person jointly with the declarant.