DECISION OF BOARD OF THE EURASIAN ECONOMIC COMMISSION

of September 4, 2017 №112

About calculation of the amount of ensuring discharge of duty for payment of customs duties, taxes, the special, anti-dumping, compensatory duties

According to Item 6 of Article 325 of the Customs code of the Eurasian Economic Union the Board of the Euroasian economic commission decided:

1. Approve enclosed:

form of calculation of the amount of ensuring discharge of duty for payment of customs duties, taxes, special, anti-dumping, compensatory duties;

Procedure for filling of calculation of the amount of ensuring discharge of duty for payment of customs duties, taxes, special, anti-dumping, compensatory duties.

2.

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.

Approved by the Decision of Board of the Eurasian economic commission of September 4, 2017 №112

Form of calculation of the amount of ensuring discharge of duty for payment of customs duties, taxes, special, anti-dumping, compensatory duties

see form of calculation of the amount of ensuring discharge of duty for payment of customs duties, taxes, the special, anti-dumping, compensatory duties (84Kb In original language)

Approved by the Decision of Board of the Eurasian economic commission of September 4, 2017 №112

Procedure for filling of calculation of the amount of ensuring discharge of duty for payment of customs duties, taxes, special, anti-dumping, compensatory duties

1. This Procedure determines rules of filling of calculation of the amount of ensuring discharge of duty for payment of customs duties, taxes, the special, anti-dumping, compensatory duties (further respectively – providing calculation, the amount of providing) in the form of the electronic document and in document type on paper.

2. Calculation of providing in the form of the electronic document is filled according to the structure determined by the Eurasian economic commission.

Calculation of providing in document type is on paper filled in the form approved by the Decision of Board of the Eurasian economic commission of September 4, 2017 №112.

3. In one calculation of providing are subject to specifying of the data on the amount of providing concerning goods, data which are declared in one declaration on goods (further – DT) and concerning data on which the customs authority according to item 4 of Article 325 of the Customs code of the Eurasian Economic Union requests documents and (or) data for the purpose of confirmation of the data influencing the amount of the customs duties which are subject to payment, taxes, the special, anti-dumping, compensatory duties (further – customs, other payments).

4. When filling calculation of providing the reference books and qualifiers which are the parts of resources of single system of normative reference information of the Eurasian Economic Union, and also the reference books and qualifiers used for the customs purposes, created and which are subject to application according to the legislation of state members of the Eurasian Economic Union are applied.

5. For the purposes of this Procedure the column is understood as detail (details) of structure of calculation of providing in the form of the electronic document or structural unit of form of calculation of providing in document type on paper which can include subsections, columns, elements. According to this Procedure in one column the data combined on one sign are specified.

6. Calculation of providing in the form of the electronic document may contain the data of technical nature necessary for the automated providing calculation processing. Such data are specified by the official of customs authority or are created by information system of customs authority. The structure of the specified data is determined in structure of calculation of providing in the form of the electronic document.

Data of technical nature are not displayed when printing the paper copy of calculation of providing in the form of the electronic document.

7. Calculation of providing in document type is on paper constituted on sheets of paper of the A4 format in 2 copies, one of which is intended for customs authority in which providing calculation is filled, and another – for the customs applicant.

8. If in one calculation of providing in document type data on the amount of providing in the relation more are on paper specified than one goods, in addition to the main leaf of calculation of providing additional sheets are used.

In the main leaf of calculation of providing data on the amount of providing concerning one goods are specified. In additional leaf of calculation of providing data on the amount of providing concerning no more than 3 goods can be specified.

For the purposes of application of this Procedure as one goods goods, data on which are specified in one column 31 DT, are considered.

9. If in columns of calculation of providing in document type on paper there is not enough place for specifying of data, the back of calculation of providing or additional sheets are used (on paper of format A 4) which are integral part of calculation of providing in document type on paper (further – amendment). At the same time in the corresponding column of calculation of providing record "See turnover" or "See amendment" is made. All sheets of amendment shall be numbered.

On each leaf of amendment are specified:

in the right upper corner – "Amendment to calculation of providing on ___ l., № DT ____________________";

the sequence number of goods specified in the first subsection of the column 5 of calculation of providing concerning which the amount of providing is calculated, in the form of record "Goods №. __ "and on each goods – number of the column of calculation of providing and the data for which not enough place in the column of calculation of providing in document type on paper.

Each leaf of amendment is certified of the right bottom corner by the signature of the official of the customs authority which filled providing calculation and print of personal number seal of this official.

10. Column 1 "Number of the declaration on goods" is filled in in the following procedure.

In the first subsection of the column registration number DT in which data on goods concerning which the amount of providing is calculated are declared is specified.

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