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
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.