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 306.
Origin and termination of the obligation to pay import duties and their term of payment for foreign goods placed (placed) under the customs procedure for duty-free shopping
1. The obligation to pay import duties and taxes on foreign goods placed under the customs procedure free trade, there is a declarant with the registration of the customs authorities the customs declaration.
2. The obligation to pay import duties and taxes on foreign goods placed (placed) under the customs procedure for duty-free shopping, stop by the declarant:
1) for the implementation of these products to individuals, leaving the customs territory of the customs union;
2) when placing these goods under another customs procedure;
3) the detention of goods by customs authorities in accordance with Chapter 21 of this Code;
4) in cases specified by paragraph 2 of Article 80 of this Code.
3. The date for payment of import customs duties and taxes shall be considered:
1) for the use and disposal of foreign goods in violation of the requirements and conditions of customs procedures for duty-free shopping - the day of committing acts that violate statutory requirements and conditions, 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 of tax-free trade;
2) in case of loss of foreign goods, except for their destruction (irretrievable loss) due to accident or force majeure or as a result of natural loss under normal conditions of haulage (transportation) and storage - the day the goods were lost, and if that date is not set - the day of registration customs authorities the customs declaration, filed for placing goods under the customs procedure of free trade.
4. Import duties and taxes in the cases stipulated in paragraph 3 of this Article shall be 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 tariff preferences and exemptions from payment of customs duties and taxes, calculated on the date of registration by the customs authorities the customs declaration, under which goods are placed under the customs procedure of free trade.