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 316.
Application of customs duties and taxes on goods sent by international mail
1. If, in relation to goods sent by international mail does not require submission of the declaration of goods, customs duties and taxes are calculated and charged by customs authorities carrying out customs operations at the site (facility) international mail exchange with the customs receipt voucher, the form and procedure for completing that determined by the Commission of the customs union.
Calculation of amounts of customs duties and taxes on the basis of information on the value of the goods specified in the documents specified by the acts of the Universal Postal Union and used for customs purposes.
With respect to international mail insured amount of customs duties and taxes are calculated on the basis of this declared value only if it exceeds the value specified in the documents used for customs purposes.
2. International postage issued by the operator of postal services to the beneficiaries, subject to payment of customs duties on goods sent in these international mail.
3. Customs duties and taxes on goods sent by international mail, payable in the amount prescribed by this Code and by international treaties of the - members of the customs union.
4. With the loss of international mail, or extradite them to the recipient without the permission of the customs authority the obligation to pay customs duties and taxes shall be the postal operator, lost, or issued the postage.