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 274.
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 for domestic consumption
1. The obligation to pay import duties and taxes on goods placed under the customs procedure for processing for domestic consumption, there is a declarant with the registration of the customs authorities the customs declaration.
2. The obligation to pay taxes in respect of goods placed under the customs procedure for processing for domestic consumption, stop by the declarant in the cases referred to in paragraph 2 of Article 80 of this Code.
3. The obligation to pay import duties on goods placed (placed) under the customs procedure for processing for domestic consumption, stop by the declarant:
1) at the completion of customs procedures for processing for domestic consumption prior to the expiration processing of goods in accordance with paragraph 1 of Article 268 of this Code, unless at the time of the procedure due for payment of import customs duties;
2) In the cases referred to in paragraph 2 of Article 80 of this Code.
4. Taxes on foreign goods is payable before release of goods under the customs procedure of processing for domestic consumption.
5. The date for payment of import customs duties shall be:
1) the transfer of foreign goods to a non-entity, which issued the document on the processing conditions on the customs territory, and (or) a person who directly performs processing operations without the permission of customs authorities - the day of the transfer of goods, 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 for processing for domestic consumption;
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 for domestic consumption;
3) for non-discharge of the customs procedure of processing for home consumption before the end of processing of goods in accordance with paragraph 1 of Article 268 of this Code - the expiry date for processing.
6. Import duties in the cases referred to in paragraph 5 of this Article shall be payable in the amount corresponding to the amount of import duties, which would be payable at the premises of foreign goods under the customs procedure of release for domestic consumption, calculated on the date of registration by the customs authorities the customs declaration, filed for placing goods under the customs procedure for processing for domestic consumption.