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 84.
Order of payment of customs duties and taxes
1. Customs duties and taxes paid (recovered) in the State - a member of the Customs Union, customs authorities which made the release of goods, except for goods produced in the customs procedure of customs transit, or on the territory of which revealed the illegal movement of goods across the customs border.
2. In the case of the obligation to pay customs duties and taxes on goods placed under customs procedure of customs transit, customs duties and taxes payable in the country - a member of the Customs Union, customs authorities which issued the goods under the customs procedure of customs transit, unless otherwise found the second part of this paragraph.
When it is established (confirmed) in the manner determined by international agreement of - members of a customs union that the goods are placed under the procedure of customs transit in the territory of another state - member of the Customs Union, customs duties and taxes payable in this country - a member of the customs union .
3. Customs duties and taxes paid in the currency of the country - a member of the Customs Union, which are subject to customs duties and taxes.
4. Form of payment of customs duties, taxes and the time the obligation to pay them (the date of payment) are determined by the laws of the - members of a customs union, which are subject to customs duties and taxes.
5. Paid (recovered) amount of import duties shall be credited and distributed among the states - members of a customs union in the manner prescribed by international treaty states - members of the customs union.
6. Order of payment of export customs duties is established by international agreement of - members of the customs union.
7. In the presence of money (money) on account of the payer bank may not delay the response to the request of the payer for the transfer of customs duties, taxes and duty to execute it within one business day.
8. Features of the obligation to pay customs duties and taxes in liquidation or reorganization of legal entities, established by the legislation of States - members of the customs union.