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 262.
Features of the premises of refined products under the customs procedure of release for domestic consumption
When placing the food processing under customs procedure of release for domestic consumption, import customs duties and taxes paid in the following order:
1) the sum payable import duties determined on the basis of the cost of operations for processing.
If the cost of processing operations to install is not possible, it is defined as the difference between the customs value of processed products and the customs value of goods placed under the customs procedure for processing outside the customs territory, as if these goods were exported from the customs territory of the customs union in the day of placing food processing under customs procedure of release for domestic consumption.
If the products of processing specific rates of import customs duties, the amount payable import duties determined as the sum of customs duties, calculated on the specific rates for processed products, the ratio of the cost of processing operations of the customs value of processed products, as if the products treatment were placed under the customs procedure of release for domestic consumption;
2) the amount payable VAT is determined on the basis of the cost of goods processing operations, which in the absence of documents confirming the value of these operations can be defined as the difference between the customs value of processed products and the customs value of goods exported for processing;
3) The amount of excise taxes on refined products to be paid in full, except when the goods processing operations is the repair of the exported goods.