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DECISION OF BOARD OF THE EUROASIAN ECONOMIC COMMISSION

of November 7, 2017 No. 138

About features of application of customs procedure of customs transit concerning the goods moved through customs border of the Eurasian Economic Union in not collected or sorted type, including in incomplete or incomplete type and determination of the amount of ensuring discharge of duty on payment of customs duties, taxes concerning such goods

According to Item 11 of Article 142 and Item 3 of Article 146 of the Customs code of the Eurasian Economic Union (further - the Code) the Board of the Euroasian economic commission solved:

1. Customs procedure of customs transit concerning the goods moved through customs border of the Eurasian Economic Union (further - the Union) in not collected or sorted type, including in incomplete or incomplete type (further - the sorted goods), two and more state members of the Union transported on the territories during the certain period of time one or several vehicles of international delivery, is applied taking into account that the sorted goods can be declared by submission of several transit declarations concerning components of these goods which are specified as such components in the provisional solution about classification of goods according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union accepted according to Chapter 3 of the Code (further respectively - the provisional solution about classification, the Commodity Nomenclature of Foreign Economic Activity of EEU), or in the decision on classification of goods, accepted according to Item 3 of article 21 of the Code (further - the decision on classification), with indication of code according to the Commodity Nomenclature of Foreign Economic Activity of the EEU corresponding to the code of the sorted goods in complete or complete type specified in the relevant provisional solution about classification or the decision on classification.

2. When placing under customs procedure of customs transit of the components of the sorted goods transported on the territories of two and more state members of the Union during the certain period of time by one or several vehicles of international delivery if in the transit declaration data on commodity code according to the Commodity Nomenclature of Foreign Economic Activity of EEU according to Item 1 of this Decision are specified and customs declaring of components is performed during effective period of the provisional solution about classifications or decisions on classification, for determination of the amounts of customs duties, taxes concerning such components proceeding from which according to Item 2 of article 146 of the Code the amount of ensuring discharge of duty is determined by payment of customs duties, taxes, the rates of customs duties, taxes established concerning the sorted goods in complete or complete type are applied.

3. This Decision becomes effective after 30 calendar days from the date of its official publication, but not earlier than the date of entry into force of the Agreement on the Customs code of the Eurasian Economic Union of April 11, 2017.

Chairman of Board of the Euroasian economic commission
T. Sargsyan

 

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