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 275.
Features of the premises of refined products under the customs procedure of release for domestic consumption at the end of customs procedures for processing for domestic consumption
1. In order to develop industries of State - Members of a customs union and promote import substitution in the territories of States - members of a customs union investment goods Commission of the customs union has the right to determine certain types of goods and (or) by-products, if for purposes of import duties on processed products may apply the customs value and (or) physical characteristics of in-kind (number, mass, volume or other characteristics), defined on the day of registration by the customs authorities of the Customs declaration lodged for the placing of such goods under the customs procedure for processing for domestic consumption.
2. With regard to processed products, the rates of import customs duties on the country of origin of goods placed under the customs procedure for processing for domestic consumption. When used in the processing of foreign goods originating from different countries, the application of import duties is carried out with the following features:
1) If as a result of treatment has changed the classification code of goods on the Commodity nomenclature of foreign economic activity at any of the first four digits are processed products, the rates of customs duties as to goods imported from countries that are granted in the trade and political relations between most favored nation ;
2) in other cases, the rates of customs duties in the country of origin of foreign goods, the customs value of which is the greatest.