DECISION OF COUNCIL OF THE EURASIAN ECONOMIC COMMISSION

of February 22, 2019 No. 64

About establishment of cases and conditions of recovery of tariff preferences

According to item 4 of Article 49 of the Customs code of the Eurasian Economic Union Council of the Eurasian economic commission solved:

1. Determine that tariff preferences are recovered concerning imported on customs area of the Eurasian Economic Union (further - the Union) goods concerning which according to the right of the Union it is provided tariff preferences, after their release of state member of the Union by customs authority (further - customs authority) if:

in case of customs declaration of goods by the customs applicant tariff preferences are not declared;

in case of customs declaration of goods by the customs applicant tariff preferences are declared, but by results of carrying out customs control before release of goods by customs authorities non-compliance with conditions of provision of the tariff preferences established by rules of determination of goods origin, imported on customs area of the Union which are provided by Items 3 and 4 of article 37 of the Agreement on the Eurasian Economic Union of May 29, 2014 (further respectively - conditions of provision of tariff preferences, rules of determination of origin of imported goods) is revealed, concerning such goods therefore their release is made by customs authority without application of tariff preferences;

release of goods is made by customs authority using tariff preferences, but by results of carrying out customs control after release of goods by customs authorities non-compliance with conditions of provision of tariff preferences concerning such goods therefore corresponding changes (amendments) connected with non-use of tariff preferences are made to the data declared in the declaration on goods is revealed;

release of goods is made by customs authority according to Article 121 of the Customs code of the Eurasian Economic Union and by results of carrying out customs control after release of goods by customs authorities non-compliance with conditions of provision of tariff preferences concerning such goods therefore corresponding changes (amendments) connected with non-use of tariff preferences are made to the data declared in the declaration on goods is revealed.

Regardless of provisions of paragraphs of third - the fifth this Item tariff preferences are not recovered if by customs authorities by results of carrying out customs control it is revealed that the certificate of origin provided in case of customs declaration of goods (and if it is provided by rules of determination of origin of imported goods - the document on goods origin) is not authentic (is counterfeited, counterfeited).

2. Determine that tariff preferences are recovered by results of carrying out customs control in case of accomplishment of the following conditions:

concerning goods conditions of provision of tariff preferences are satisfied;

are provided by the customs applicant of such goods to customs authority which made release of goods according to the Section IV of the Procedure for modification (amendments) of the data declared in the declaration on goods, No. 289 approved by the Decision of Board of the Eurasian economic commission of December 10, 2013:

the motivated address about modification (amendments) of the data declared in the declaration on goods;

adjustment of the declaration on goods;

the certificate of origin valid (the term of application (effective period) of which did not expire) on registration date of the address specified in paragraph four of this Item and (or) on registration date of the declaration on goods;

other documents confirming observance of conditions of provision of tariff preferences;

the address specified in paragraph four of this Item is registered by customs authority no later than 12 months from the date of registration of the declaration for goods and if rules of determination of origin of imported goods determine other term, - no later than the last day of the term determined by such rules.

Submission of the certificate of origin specified in paragraph six of this Item is not required in case:

recovery of tariff preferences according to paragraphs third - the fifth Item 1 of this Decision if before submission of the address specified in paragraph four of this Item, customs authorities by results of carrying out customs control it is not revealed that the goods origin is considered unconfirmed according to Item 5 of Article 314 of the Customs code of the Eurasian Economic Union;

availability of the arrangement on use of electronic system of verification which possibility of application is provided by the corresponding rules of determination of origin of imported goods, the issue of the certificate of origin specified in paragraph six of this Item, and reliability of the data containing in it allowing to perform check of the fact. At the same time data on such certificate shall be specified in adjustment of the declaration goods.

The condition provided by the paragraph the eighth this Item is not applied in case of recovery of tariff preferences according to paragraphs the fourth and fifth Item 1 of this Decision.

3. Determine that in the case specified in the paragraph the second Item 1 of this Decision, the customs applicant has the right to declare in the declaration on goods according to the Procedure for filling of the declaration on goods approved by the Decision of the Commission of the Customs union of May 20, 2010 No. 257, information on intention to recover tariff preferences after release of goods.

Lack of such information in the declaration on goods is not the basis for refusal in recovery of tariff preferences.

4. This Decision becomes effective after 30 calendar days from the date of its official publication.

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