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 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.