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 250.
Origin and 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 for processing on customs territory
1. The obligation to pay import duties and taxes on goods placed under the customs procedure for processing on customs territory, there is a declarant with the registration of the customs authorities the customs declaration.
2. The obligation to pay import duties and taxes on goods being placed (placed) under the customs procedure for processing on customs territory, stop by the declarant:
1) at the completion of customs procedures for processing on customs territory before the expiry of processing of goods in accordance with paragraph 1 of Article 243 of this Code, unless at the time of the procedure due for payment of import customs duties and taxes;
2) cases referred to in paragraph 2 of Article 80 of this Code.
3. The date for payment of import customs duties and taxes shall be considered:
1) the transfer of foreign goods to a non-entity, which issued the document on the processing conditions in the customs territory, and (or) a person who directly performs processing operations without the permission of customs authorities - the day of transfer of goods, and if that date is not set - the day of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for processing on customs territory;
2) the loss of foreign goods before the expiration of the processing 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 the goods were lost, and if that date is not set - day of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for processing on customs territory;
3) for non-discharge of the customs procedure for processing on customs territory before the expiry of the processing of goods ordered in accordance with paragraph 1 of Article 243 of this Code - the expiry date for processing.
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, without regard to exemptions from payment of customs duties and taxes, calculated on the date of registration of the customs authorities of customs declaration, filed for placing goods under the customs procedure for processing on customs territory.
5. Failure at the customs territory of the customs union of processed products placed under the customs procedure for re, with the amounts of import customs duties and taxes payable in accordance with the second subparagraph of paragraph 4 of Article 300 of this Code, a person referred to in paragraph 1 of this article shall pay interest, as if in respect of these amounts has been granted a deferment of payment of import customs duties and taxes calculated in the manner prescribed under the laws of states - members of the customs union.
Interest accrues from the date of registration of the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for processing on customs territory, on the day of registration by the customs authorities of the Customs declaration lodged for placing goods under the customs procedure for re-export.