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 90.
Return (offset) of the excessively paid or excessively collected amounts of customs duties, taxes and other money (money)
Return (offset) of the excessively paid or excessively collected amounts of customs duties, taxes, advance payments, the amounts of customs duties and taxes in a manner and cases provided for in the legislation of the State - a member of the Customs Union, which made the payment and (or) recovery customs duties, taxes, advance payments, or the customs authority which provided security for the payment of customs duties and taxes.