Appendix No. 1
to the Agreement on the Customs code of the Eurasian Economic Union of April 11, 2017
1. In the Eurasian Economic Union (further - the Union) the single customs regulation including establishment of the procedure and conditions of movement of goods through the customs border of the Union, their stay and use on customs area of the Union or beyond its limits, the procedure for making of the customs transactions connected with arrival of goods on customs area of the Union, their departure from customs area of the Union, temporary storage of goods, their customs declaring and release, other customs transactions, the payment procedure of customs payments, the special, anti-dumping, compensatory duties and carrying out customs control and also the regulation of the imperious relations between the customs authorities and persons exercising rights of possession, uses and (or) orders of goods on customs area of the Union or beyond its limits is performed.
2. Customs regulation in the Union is performed according to the international treaties regulating customs legal relationship, including this Code, and the acts constituting the right of the Union (further - the international agreements and acts in the sphere of customs regulation), and also according to the Agreement on the Eurasian Economic Union of May 29, 2014 (further - the Agreement on the Union).
3. Customs regulation in the Union is based on the principles of equality of persons when moving goods through the customs border of the Union, clearness, clarity and sequence of making of customs transactions, publicity in development and application of international treaties and acts in the sphere of customs regulation and their harmonization with rules of international law, and also on application of modern methods of customs control and the maximum use of information technologies in activities of customs authorities.
4. In case of contradictions between this Code and other international treaties regulating customs legal relationship entering the right of the Union provisions of this Code are applied.
5. The customs legal relationship which are not settled by international treaties and acts in the sphere of customs regulation before settlement of the corresponding legal relationship by such international treaties and acts are regulated by the legislation of state members of the Union (further - state members) about customs regulation.
1. For the purposes of this Code concepts which mean the following are used:
1) "accident" - the incident of technical, technological or other nature, harmful on the consequences, which happened to the vehicles and (or) other goods which are under customs control, entailed their quantitative and (or) high-quality changes which are not provided by international treaties and acts in the sphere of customs regulation which are not caused by deliberate actions of the owner and (or) person in which ownership goods were at the time of such changes, except for natural changes under normal conditions of transportation (transportation) and (or) storage, and also changes owing to force majeure;
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