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 4. CUSTOMS OPERATIONS PRE-FILING OF CUSTOMS DECLARATION Chapter 23. << >> Chapter 25. C H A P T E R 24. "Departure of goods from the customs territory of the customs union"
A r t i c l e 162.
Place and time of departure of goods from the customs territory of the customs union
1. Departure of goods from the customs territory of the customs union is in the field of movement of goods across the customs border (hereinafter - the place of departure) and during the work of customs authorities in these places.
Certain categories of products may decrease from the customs territory of the customs union only in places of arrival, certain laws of states - members of the customs union.
Products may decrease from the customs territory of the customs union in other places, is not a place of arrival in cases and order, as defined by legislation of States - members of the customs union.
The list of places of departure to the customs authorities in the Customs Union Commission for publication, including the use of information technology.
2. Customs authorities are obliged to provide information about the places of departure, the establishment of restrictions and the time of the customs bodies, including the use of information technology.
3. The provisions of this chapter shall not apply to goods carried by sea (river), aircraft crossing the customs territory of the customs union without a stop at a port or airport, located in the customs territory of the customs union, as well as goods transported by pipelines and power lines.
A r t i c l e 163.
Customs transactions occurring in the places of departure
1. For departure of goods from the customs territory of the customs union carrier shall submit to customs authorities the customs declaration or other document permitting their removal from the customs territory of the customs union, as well as documents and information stipulated in Article 159 of this Code, depending on the type of transport by which the transport goods, unless otherwise prescribed by this Code.
Regardless of the type of transport by which the shipment is, for departure of goods from the customs territory of the customs union customs authority of documents confirming compliance with the prohibitions and restrictions, in accordance with paragraph 1 of Article 152 of this Code.
Customs declaration or other document to permit the export of goods from the customs territory of the customs union, it was not for the departure of goods from the customs territory of the customs union, if the goods after their arrival in the customs territory of the customs union did not leave room for moving goods across the customs border.
2. The carrier is entitled to submit documents as electronic documents.
3. On behalf of the carrier's documents may be submitted by the customs representative or other person acting on behalf of the carrier, if permitted under the laws of the States - Members of the customs union.
4. Departure of goods from the customs territory of the customs union is allowed with the permission of customs authorities after customs control.
Permission of the customs authority at the departure of goods from the customs territory of the customs union is made by affixing the customs declaration or other document that allows for their removal from the customs territory of the customs union, and transport (transport) documents related marks the customs authority.
A r t i c l e 164.
Requirements for the goods at their departure from the customs territory of the customs union
1. Goods must be actually exported from the customs territory of the customs union in the same quantity and condition as they were when they were placed under a customs procedure, except for changes in the number and condition of the goods due to natural wear or loss or any alteration of natural properties of the product under normal transport conditions, transport and storage, as well as changes in the quantity of goods due to the presence undrainable residues in the vehicle.
2. Persons not liable for failure to comply with this section if loss or change in the state of commodities has occurred due to accident or force majeure, and in cases stipulated by technical regulations and standards in force in member states of the customs union - when you change how many items because of the error of measurement methods.
3. Goods of the Customs Union can be exported from the customs territory of the customs union in less than the amount claimed when they are placed under a customs procedure, regardless of the reasons that have decreased the number of goods.
A r t i c l e 165.
Measures taken in the accident, force majeure or other circumstances
1. If the delivery of goods from the place of departure to the place of the actual crossing the customs border is interrupted by an accident, force majeure or other circumstances preventing the delivery of such goods, the carrier must take all measures to ensure the safety of the goods, immediately inform the nearest customs authority about the circumstances and the place the goods, as well as to transport goods or provide them with transportation (if their vehicle is damaged in international transport) to the nearest customs office or other place specified by customs authorities.
2. Costs incurred by carriers or other persons in connection with the requirements of this Article, the customs authorities are not reimbursed.
A r t i c l e 166.
Origin and termination of the obligation to pay import duties and taxes, and their term of payment at departure of foreign goods from the customs territory of the customs union
1. With departure of foreign goods from the customs territory of the customs union obligation to pay import duties and taxes arises from the carrier upon issuance by the customs authority permission for the departure of goods from the customs territory of the customs union.
2. The obligation to pay import duties and taxes at departure of foreign goods from the customs territory of the customs union is terminated by the carrier:
1) for the actual goods crossing the customs border;
2) in cases specified by paragraph 2 of Article 80 of this Code.
3. With departure of foreign goods from the customs territory of the customs union for a period of payment of import customs duties and taxes, if prior to the actual crossing the customs border of goods were lost, except for destruction (irretrievable loss) due to accident or force majeure or as a result of natural loss under normal conditions of transport ( transportation) and storage, is the day the goods were lost, and if that date is not set - the day of issuance by the customs authority permission for the departure of goods from the customs territory of the customs union.
4. Import duties and taxes payable in the amount corresponding to the amount of import duties and taxes that would be payable when the goods are placed under the customs procedure of release for domestic consumption, calculated on the basis of customs duties, taxes, customs value, their physical characteristics in kind (quantity, weight, volume or other characteristics) and the exchange rate, determined in accordance with the laws of the State - a member of the Customs Union, which is subject to customs duties, taxes, and operating on the day the goods were lost, and if that date is not set - to date of issuance of the customs authority permission for departure of goods from the customs territory.