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 360.
Payment of customs duties and taxes on goods for personal use
1. Customs duties and taxes paid by individuals in the customs declaration of goods for personal use in writing on the basis of the customs receipt voucher, the form and procedure for filling are determined by the Commission of the customs union.
One copy of the customs receipt voucher handed to the person, payment of customs duties and taxes.
Filling in the customs receipt voucher and impose customs duties and taxes on goods for personal use, transported across the customs border, produces a customs official.
2. Customs duties and taxes on goods for personal use, transported across the customs border, shall be paid by individuals at a single rate of customs duties, taxes or in the aggregate of customs payment equal to the amount of customs duties and taxes, calculated at the rate of customs duties and taxes applicable in accordance with Article 77 of this Code.
3. Flat rates of customs duties and taxes are established by international treaty states - members of the customs union.
4. The order of application of uniform customs duties, taxes, the total customs payments, the emergence and termination of the obligation to pay customs duties and taxes on goods for personal use, and the dates of payment determined by international agreement states - members of the customs union.