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 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.