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. Advance payments are cash (money) paid by the payer and not identified as specific types and amounts of customs duties on specific goods, if payment of such fees stipulated by the legislation of States - members of the customs union.
2. Advance payments are payable in the currency of the country - a member of the customs union, in which these payments are to be used for payment of customs duties.
3. Cash (money) paid as advance payments are property of the person who made advance payments and can not be regarded as customs duties or money (money) as security for payment of customs duties and taxes as long as the person does not make this order to the customs authority or customs authority is not to foreclose on the advance payments. As an individual who paid the down payments are considered a representation by or on behalf of the customs declaration, application for refund of advance payments or other actions indicating the intention of the person to use their cash (money) as customs duties or the payment of customs duties and taxes.
4. At the request of the payer the customs authority shall report on the expenditure of money (money) paid as advance payments, but not longer than the period specified in the legislation of States - members of a customs union to return the advance payments.
Report submitted in writing in the manner and terms which are defined by the legislation of States - members of the customs union.
5. Returns of advance payments shall be in accordance with Article 90 of this Code.
Disposal of unclaimed amounts of advance payments made in accordance with the laws of - members of the customs union.