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 228.
Origin and termination of the obligation to pay export duties and their term of payment for the goods of the customs union to be placed (placed) under the customs procedure of customs transit
1. The obligation to pay for export customs duties on goods of the customs union, placed under the customs procedure of customs transit, in accordance with paragraph 5) of paragraph 2 of Article 215 of this Code, there is a declarant with the registration of the customs authorities of the transit declaration.
2. The obligation to pay for export customs duties on goods of the customs union to be placed (placed) under the customs procedure of customs transit, stop by the declarant:
1) at the conclusion of the customs procedure of customs transit in accordance with paragraph 6 of Article 225 of this Code, unless at the time of the procedure due for payment of import customs duties and taxes;
2) in cases specified by paragraph 2 of Article 80 of this Code.
3. In the case of non-delivery of goods by customs authorities at the scheduled place of delivery period of payment of export customs duties shall be the date of registration by the customs authorities of the transit declaration.
4. Export customs duties payable in the amount corresponding to the amounts of export duties, which would be payable if the goods are placed under the customs procedure for exports, calculated on the date of registration by the customs authorities of the transit declaration.
5. In case of termination under subparagraph 1) of paragraph 2 of this article, the obligation to pay export duties paid or recovered in accordance with paragraphs 3 and 4 of this export duties shall be returned (offset) in the manner prescribed in accordance with this Code.