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 9. << >> Chapter 11. C H A P T E R 10. "Calculation of customs duties and taxes"
A r t i c l e 75.
Object of taxation by the customs duties, taxes and base (tax base) for calculation of the customs duties, taxes
1. The object of the imposition of customs duties and taxes are the goods across the customs border.
2. Basis for calculating customs duties depending on the type of goods and the methods of rates is the customs value of goods and (or) physical characteristics of in-kind (quantity, weight, given its primary packaging, which is inseparable from the product prior to its consumption, and in which the commodity is for retail sale, volume or other characteristics).
3. The tax base for calculating the taxes determined in accordance with the laws of - members of the customs union.
A r t i c l e 76.
Calculation of customs duties and taxes
1. Customs duties and taxes are calculated by payers of customs duties and taxes on their own, except as provided in this Code and (or) international treaties of - members of the customs union.
2. In collecting customs duties and taxes payable to the calculus of customs duties and taxes by the customs authority of the State - a member of the Customs Union, which are subject to customs duties and taxes.
3. Calculation of amounts of customs duties and taxes to be paid in the currency of the State - a member of the Customs Union, customs authorities who file a customs declaration, except as provided for in international treaties of the States - Members of the customs union.
4. The amount of customs duties payable, and (or) recovery, determined by applying the base for calculation of customs duties and related species customs duties, unless otherwise stipulated by this Code.
The amount of taxes payable, and (or) recovery, determined in accordance with the laws of the State - a member of the Customs Union, on whose territory the goods are placed under the customs procedure or in the territory of which revealed the illegal movement of goods across the customs border.
5. In the case stipulated by part two, paragraph 2 of Article 84 of this Code, the amount of customs duties and taxes shall be calculated in accordance with the laws of the State - a member of a customs union in which they are payable.
6. The total amount of import duties and taxes on foreign goods can not exceed the amount of customs duties and taxes payable in the case if foreign goods were produced for domestic consumption, without regard to exemptions from payment of customs duties referred to in subparagraphs 2) and 3 ) of paragraph 1 of Article 74 of this Code (hereinafter - the benefits on payment of customs duties and taxes), penalties and interest, except in cases where the amount of customs duties and taxes increased due to changes in the rates of customs duties and taxes on foreign goods when the rates of customs duties and taxes applicable on the date of acceptance of customs declaration by customs authorities in a statement, the customs procedure in respect of foreign goods.
A r t i c l e 77.
Application rates of customs duties and taxes
1. For purposes of calculating customs duties and taxes applicable rate prevailing on the date of registration of customs declaration by customs authorities, unless otherwise provided by this Code and (or) international treaties of the - members of the customs union.
2. For purposes of calculating import duties, the rates set by the Unified Customs Tariff of the Customs Union, unless otherwise provided by this Code and (or) international treaties of the - members of the customs union.
For purposes of calculating export duties, the rates established by the legislation states - members of a customs union in respect of goods included in the consolidated list of products, the Commission formed a customs union in accordance with international treaties of the States - Members of the customs union, governing the application of export duties in respect to third countries.
For tax purposes, the rates established by the laws of the State - a member of the customs union, on whose territory the goods are placed under the customs procedure or in the territory of which revealed the illegal movement of goods across the customs border, unless otherwise prescribed by this paragraph.
For tax purposes if it is established (confirmed) in the manner determined by international agreement of - members of a customs union, that the goods placed under the procedure of customs transit in the territory of another state - member of a customs union, the rates established by the laws of this State - a member of the customs union.
A r t i c l e 78.
Conversion of foreign currency for purposes of calculating customs duties and taxes
If for purposes of calculating customs duties and taxes, including customs valuation of goods is required to recalculate the foreign currency in the state - a member of the Customs Union, customs authorities which submitted the customs declaration, apply exchange rates established in accordance with the law this State - a member of the customs union and the force on the day of registration of customs declaration by the customs authority, unless otherwise provided by this Code and (or) international treaties of the - members of the customs union.
A r t i c l e 79.
Payers of customs duties and taxes
Payers of customs duties and taxes are the declarant or other persons to whom, in accordance with this Code, international treaties, the States - Members of the customs union (or) the law states - members of the customs union has the responsibility to pay customs duties and taxes.
A r t i c l e 80.
Origination and termination of the obligation to pay customs duties and taxes. Cases of non-payment of customs duties and taxes
1. The obligation to pay customs duties and taxes arises in accordance with Articles 81, 161, 166, 172, 197, 211, 214, 227, 228, 237, 250, 261, 274, 283, 290, 300, 306 and 360 of this Code.
2. The obligation to pay customs duties, taxes, terminated in the following cases:
1) payment or collection of customs duties and taxes in the amount established by this Code;
2) placement of goods under the customs procedure of release for domestic consumption with the provision of exemptions from payment of customs duties, taxes not associated with restrictions on use and (or) disposal of these products;
3) Destruction (irretrievable loss) of foreign goods by accident or force majeure or due to natural loss under normal conditions of haulage (transportation), and (or) storage;
4) if the amount of unpaid customs duties and taxes shall not exceed an amount equivalent to 2 (two) of the euro exchange rates established in accordance with the laws of the State - a member of the Customs Union, the territory of which arose the obligation to pay customs duties and taxes at the time when the obligation to pay customs duties and taxes;
5) placement of goods under the customs procedure for abandonment to the State if the obligation to pay customs duties and taxes came to register the customs declaration on placement of goods under the customs procedure;
6) Treatment of goods in favor of the state - member of a customs union in accordance with the laws of this state - member of a customs union;
7) foreclosure of the goods, including the cost of goods in accordance with the laws of the State - a member of the customs union;
8) refusal to release the goods under the declared customs procedure in respect of the obligation to pay customs duties and taxes incurred in the registration of customs declaration for placing the goods under the customs procedure;
9), while accepting it to be uncollectible and written off in the manner determined by the legislation of States - members of a customs union;
10) of the circumstances with which this Code relates the termination of the obligation to pay customs duties and taxes.
3. Customs duties and taxes are not paid:
1) by placing the goods under the customs procedures, which do not involve a payment, under the terms of the relevant customs procedure;
2) when importing goods, except goods for personal use, to the address of the recipient from one sender to one transport (shipment) documents, the total customs value does not exceed the equivalent of 200 (two hundred euros) in exchange rates established in accordance with laws of the State - a member of the Customs Union, customs authorities of which the release of such goods prevailing at the time the obligation to pay customs duties and taxes;
3) the movement of goods for personal use in cases stipulated by international treaties states - members of a customs union;
4) If, in accordance with this Code, the legislation and (or) international treaties of States - members of a customs union, goods exempted from customs duties and taxes (not subject to customs duties and taxes) and subject to the conditions on which such exemption is granted .
4. In establishing the customs procedures in accordance with paragraph 2 of Article 202 of this Code, the obligation to pay customs duties and taxes there and terminated in accordance with international treaties of the States - Members of the customs union (or) the law states - members of the customs union.
A r t i c l e 81.
Origin and termination of the obligation to pay customs duties, taxes and terms of payment of the illicit movement of goods across the customs border
1. The obligation to pay import duties and taxes the illicit movement of goods across the customs border occurs when goods imported into the customs territory of the customs union.
The obligation to pay export duties in the illicit movement of goods across the customs border occurs when goods are exported from the customs union customs territory.
2. The obligation to pay customs duties and taxes the illicit movement of goods across the customs border there in solidarity with persons who illegally transporting goods, persons participating in an illegal move, if they knew or should have known of the illegality of such a move, and the importation of goods into the customs territory of the customs Union - also in individuals who have acquired ownership or possession of illegally imported goods, if the time of purchase they knew or should have known of the illegality of importation.
3. The obligation to pay customs duties and taxes the illicit movement of goods across the customs border is terminated by the persons referred to in paragraph 2 of this Article in cases specified by paragraph 2 of Article 80 of this Code.
4. The illicit movement of goods across the customs border of the period of payment of customs duties and taxes shall be the date of goods crossing the customs border, and if that date is not set - the day to identify the illegal movement of goods across the customs border.
5. The illicit movement of goods across the customs border, customs duties and taxes payable:
1) for goods imported into the customs territory - in the amount corresponding to the amount of import duties and taxes that would be payable at the premises of such goods under the customs procedure of release for domestic consumption, without regard to tariff preferences and exemptions from customs duties and taxes, calculated based on the rates of customs duties, taxes and currency exchange rate, determined in accordance with the laws of the State - a member of the Customs Union, customs authorities of which the collection of customs duties, taxes, and operating on the day of goods crossing the customs border, and if that date is not set - to day to identify the illegal movement of goods across the customs border;
2) When exporting goods from the customs union customs territory - in the amount corresponding to the amounts of export duties, which would be payable when placing such goods under the customs procedure for export, without regard to tariff preferences and exemptions from customs duties and taxes, calculated on the basis of rates customs duties and currency exchange rate, determined in accordance with the laws of the State - a member of the Customs Union, customs authorities of which the collection of customs duties, taxes, and operating on the day of goods crossing the customs border, and if that date is not set - on the day to identify the illegal movement of goods across the customs border.
6. Customs duties and taxes the illicit movement of goods across the customs border shall be computed in accordance with this chapter.
If the determination of the amounts payable customs duties and taxes is impossible because of failure to the customs body of precise information about the nature of the goods, their name, quantity, country of origin and customs value, the amount of customs duties and taxes are determined based on the highest value of customs duties, taxes, and the number and (or) the cost of goods as may be determined on the basis of available information.
If it is subsequently found accurate information on goods are refunded excessively paid or excessively collected amounts of customs duties, taxes or recovery of outstanding amounts in accordance with Chapters 13 and 14 of this Code.