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 197.
Release of goods to the customs declaration
1. When placed under the customs procedures, except for the customs procedure of customs transit, imported (imported) into the customs territory of the customs union of certain categories of goods specified in section 178 of this Code, as well as the use of special simplifications for authorized economic operators in accordance with paragraph 2 of Article 41 of this Code, the release of goods may be carried out prior to the submission of customs declaration, provided that the declarant presents:
1) commercial or other documents containing information about the sender and recipient of goods, country of origin and destination of goods, name, description, classification code of goods on the Commodity nomenclature of foreign economic activity of at least the first four digits, number, gross weight and the invoice value of goods;
2) the obligation in writing of the filing of customs declaration and submission of required documents and information no later than the tenth day of the month following the month the release of goods containing information about the purpose of the goods and the customs procedure under which goods are placed;
3) documents and information verifying compliance with the prohibitions and restrictions, except insofar as such documents and information may be submitted at the time of filing the customs declaration.
2. With the release of goods to the customs declaration obligation to pay import duties and taxes on these products:
1) arises in declaring the date of such registration;
2) is terminated in cases specified in subparagraphs 1) - 7), 9) and 10) of paragraph 2 of Article 80 of this Code, and in making (stamping) in (on) a customs declaration marks the release of goods;
3) is enforceable:
prior to the expiration date specified in subparagraph 2) of paragraph 1 of this article. For the purposes of calculating customs duties and taxes applicable customs duties, taxes and exchange rates established in accordance with the laws of the State - a member of the customs union, effective on the day of registration of customs declaration;
if within the period specified in subparagraph 2) of paragraph 1 of this Article in respect of goods released prior to the submission of customs declaration, customs authorities are not made (stamped) in (on) a customs declaration marks the release of goods - on the last day of term referred to in subparagraph 2) of paragraph 1 of this article. For the purposes of calculating customs duties and taxes applicable customs duties, taxes and exchange rates established in accordance with the laws of the State - a member of the customs union, acting on the last day of the period specified in subparagraph 2) of paragraph 1 of this article.
3. In respect of goods specified in section 178 of this Code, except for items required for disaster management, emergency situations of natural and man-made military equipment needed to perform peacekeeping actions or conduct of the exercise, as well as humanitarian and technical assistance at their release to the customs declaration provided security for the payment of customs duties and taxes.
4. Issue prior to filing the customs declaration of goods, the declarant whose acts authorized economic operator is applied, provided that the amount payable import duties and taxes shall not exceed the amount of customs duties and taxes provided by an authorized economic operator in accordance with Article 39 of this Code, unless the legislation states - members of the customs union.