The agreement on some questions of provision of ensuring payment of customs duties, taxes concerning the goods transported according to customs procedure of customs transit, features of collection of customs duties, taxes and procedure for transfer of the collected amounts concerning such goods
of May 21, 2010
The Republic of Belarus, the Republic of Kazakhstan and the Russian Federation which further are referred to as Parties
for the purpose of providing favorable conditions for trade of custom union with the third countries, and also developments of economic integration of state members of custom union within the Euroasian economic community,
recognizing the commonly accepted regulations and rules of international trade,
being guided by the conventional principles and rules of international law,
agreed as follows:
This agreement determines form, procedure for filling and provision of the documents confirming acceptance of ensuring payment of customs duties, taxes in transit of goods according to customs procedure of customs transit across customs area of custom union, procedure for establishment (confirmation) for the location of the goods placed under customs procedure of customs transit, feature of collection of customs duties, taxes and procedure for transfer of the collected amounts between budgets of the Parties concerning such goods.
For the purposes of this agreement the following main terms and their determinations are used:
"the account in foreign currency" - the account opened for authorized body of this Party in national (central) bank in currency of other Party for transfer of receipts from distribution of import customs duties by other Parties;
"the account of temporary placement of money of customs authority" - the account opened for customs authority of the Republic of Kazakhstan in authorized body for transfer of the amounts of ensuring payment of customs duties, taxes;
"the single account of authorized body" - the account opened for authorized body in national (central) bank or in the authorized body having correspondent account in national (central) bank for transfer and distribution of receipts between budgets of this Party;
"the central customs authorities" - the State Customs Committee of the Republic of Belarus, the Federal Customs Service of the Russian Federation, the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan;
"authorized body" - the state body of the Party performing cash servicing of budget implementation of this Party;
"taxpayer number" - number assigned in case of registration in tax authority of the Party and (or) the individual identification number or business and identification number created according to the legislation of the Republic of Kazakhstan.
Other concepts and terms used in this agreement are applied in that value in what they are used in the contractual legal base of custom union or in the legislation of the Parties if in the contractual legal base of custom union the specified terms are not used.
The document confirming acceptance of ensuring payment of customs duties, taxes in transit of goods according to customs procedure of customs transit is the certificate of ensuring payment of customs duties, taxes (further - the Certificate) registered and issued by the customs authority of the Party which accepted ensuring payment of customs duties, taxes, to person which provided such providing.
The form of the Certificate and procedure for its filling are determined by the appendices 1 and 2 to this agreement which are its integral part.
The certificate is drawn up on the amount of the ensuring payment of customs duties, taxes provided to customs authority of the Party, in triplicate.
The first copy of the registered Certificate remains in the customs authority which registered the Certificate.
The second and third copies of the registered Certificate are issued to person which provided ensuring payment of customs duties, taxes.
The customs authority which registered the Certificate informs customs authority of departure according to Article 10 of this agreement on issue of the Certificate.
The certificate is used in cases when release of goods according to customs procedure of customs transit performs customs authority of one Party, and ensuring payment of customs duties, taxes it is provided to customs authority of other Party.
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