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
1. Customs duties are mandatory payments levied by the customs authorities for their actions related to the production of goods, customs escort of goods, as well as other actions prescribed by this Code and (or) the law states - members of the customs union.
2. Types and rates of customs duties shall be established law of the - members of the customs union.
3. Size of customs duties can not exceed the estimated cost cost of customs authorities for actions in respect of which customs duty is set.
4. Payers of customs duties and terms of payment of customs duties and procedure of their calculation, payment, return (offset) and penalties, as well as cases where customs duties are not payable are determined by this Code and (or) the law states - members of the customs union.