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)
SECTION 2. CUSTOMS PAYMENTS Chapter 13. << >> Chapter 15. C H A P T E R 14. "Collection of customs duties and taxes"
A r t i c l e 91.
General provisions on the collection of customs duties and taxes
1. In the case of nonpayment or incomplete payment of customs duties and taxes in a timely customs authorities collect the customs duties and taxes are enforced at the expense of money (money), and (or) other property of the payer, including the expense of overpaid customs duties, taxes and (or ) advance payments, as well as from payment of customs duties and taxes.
Legislation states - members of a customs union may establish other possible collection of customs duties and taxes, including the cost of goods for which customs duties and taxes are not paid.
2. Collection of customs duties and taxes shall not be made:
1) upon the expiration of collection of unpaid customs duties and taxes under the legislation of the State - a member of the Customs Union, customs authorities which made collection of customs duties and taxes;
2) if the obligation to pay customs duties and taxes, was terminated in accordance with paragraph 2 of Article 80 of this Code.
3. Collection of unpaid customs duties and taxes shall be as prescribed by the legislation of the State - a member of the Customs Union, customs authorities of which the collection of customs duties and taxes.
4. If payment or partial payment by the payer in accordance with this Code, the term custom duties and taxes paid fines. Procedure of calculation, payment, collection and return of fines established by the legislation of the State - a member of the Customs Union, customs authorities of which the collection of customs duties, taxes and penalties.
A r t i c l e 92.
Recognition of uncollectible debt and the amount of customs duties, fines, interest
The amount of customs duties, fines, interest, penalty which was not possible to be recognized to be uncollectible and written off in the manner and on grounds established by the legislation of the State - a member of the Customs Union, customs authorities of which the collection of these amounts.
A r t i c l e 93.
Customs authority, the collection of customs duties and taxes
1. Customs duties and taxes levied by the customs authority, which manufactured goods are released, except as provided for in paragraph 2 of this article, and in respect of goods unlawfully transferred across the customs border - customs authorities of the State - a member of the Customs Union, the territory of which revealed the illegal movement goods across the customs border.
2. Customs duties and taxes are not paid within the time prescribed by paragraph 3 of Article 227 of this Code shall be recovered through the payment of customs duties, taxes, customs authorities of the State - a member of the Customs Union, customs authorities which granted such security.
Customs duties and taxes are not paid within the time prescribed by paragraph 3 of Article 227 of this Code shall be payable by the customs carrier shall be collected by customs authorities of the State - a member of the Customs Union, in accordance with the law of which the person is recognized as a customs carrier.
3. How to transfer the amount of customs duties and taxes levied in accordance with paragraph 2 of this Article, the State - a member of the Customs Union, which is subject to customs duties, taxes, determined by an international treaty states - members of the customs union.