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)
SECTION 2. CUSTOMS PAYMENTS Chapter 8. << >> Chapter 10. C H A P T E R 9. "General provisions on customs payments"
A r t i c l e 70.
Customs duties
1. Customs payments include:
1) import customs duty;
2) the export customs duties;
3) value added tax levied on the importation of goods into the customs territory of the customs union;
4) excise tax (excise tax), charged (charged) for goods imported into the customs territory of the customs union;
5) customs fees.
2. Special anti-dumping and countervailing duties are established in accordance with international treaties of the - members of a customs union and charged in the manner prescribed by this Code for the collection of customs duty.
A r t i c l e 71.
Kinds of the rates of the customs duties
1) ad valorem - established as a percentage of customs value of taxable goods;
2) Specific - established depending on the physical characteristics in natural expression (quantity(amount), weight, volume or other characteristics);
3) combined - combining forms listed in subparagraphs 1) and 2) of this article.
A r t i c l e 72.
Customs duties
1. Customs duties are mandatory payments levied by the customs authorities for their actions related to the production of goods, customs escort of goods, as well as other actions prescribed by this Code and (or) the law states - members of the customs union.
2. Types and rates of customs duties shall be established law of the - members of the customs union.
3. Size of customs duties can not exceed the estimated cost cost of customs authorities for actions in respect of which customs duty is set.
4. Payers of customs duties and terms of payment of customs duties and procedure of their calculation, payment, return (offset) and penalties, as well as cases where customs duties are not payable are determined by this Code and (or) the law states - members of the customs union.
A r t i c l e 73.
Prepayments
1. Advance payments are cash (money) paid by the payer and not identified as specific types and amounts of customs duties on specific goods, if payment of such fees stipulated by the legislation of States - members of the customs union.
2. Advance payments are payable in the currency of the country - a member of the customs union, in which these payments are to be used for payment of customs duties.
3. Cash (money) paid as advance payments are property of the person who made advance payments and can not be regarded as customs duties or money (money) as security for payment of customs duties and taxes as long as the person does not make this order to the customs authority or customs authority is not to foreclose on the advance payments. As an individual who paid the down payments are considered a representation by or on behalf of the customs declaration, application for refund of advance payments or other actions indicating the intention of the person to use their cash (money) as customs duties or the payment of customs duties and taxes.
4. At the request of the payer the customs authority shall report on the expenditure of money (money) paid as advance payments, but not longer than the period specified in the legislation of States - members of a customs union to return the advance payments.
Report submitted in writing in the manner and terms which are defined by the legislation of States - members of the customs union.
5. Returns of advance payments shall be in accordance with Article 90 of this Code.
Disposal of unclaimed amounts of advance payments made in accordance with the laws of - members of the customs union.
A r t i c l e 74.
Exemptions from payment of customs duties
1. In this Code, exemptions from payment of customs duties means:
1) tariff preferences;
2) tariff preferences (exemptions on customs duties);
3) incentives to pay taxes;
2. Tariff preferences are presented in accordance with the law and (or) international treaties of - members of the customs union.
Types of tariff privileges, terms and cases of their provision, determined in accordance with international treaties of the States - Members of the customs union.