The security agreement of customs payment by introduction into the account of customs authority of money or by use of guarantees of banks when moving goods under customs control between customs authorities of state members of Eurasian economic community

of May 19, 2006

The governments of state members of Eurasian economic community (further - EurAsEC) which are hereinafter referred to as with the Parties based on the Constitutive treaty of Eurasian economic community of October 10, 2000,

aiming at development of transportations of goods, both between state members of Eurasian economic community (EurAsEC), and between state members of EurAsEC and the third states,

proceeding from need of providing customs payment, unification and simplification of customs procedures, as one of the main conditions of forming of common economic space,

agreed as follows:

Article 1

For the purposes of this agreement the following concepts are used:

"guarantor" - the bank registered in the territory of state member of EurAsEC, which issued the bank guarantee taking into account requirements of the legislation of the state;

"bank guarantee" - the commitment letter of the guarantor to pay sum of money in case of non-execution or improper execution by the principal of its obligation on customs payment to customs authority of one of state members of EurAsEC;

"beneficiary" - the customs authority of state member of EurAsEC which accepted the bank guarantee;

"principal" - the legal entity or physical person registered in accordance with the established procedure in the territory of state member of EurAsEC on behalf and at the expense of which the guarantor issues the bank guarantee on payment of the amounts of customs payments in case of violation by the principal of obligations when moving goods under customs control between customs authorities of state members of EurAsEC;

"the state of appointment" - state member of EurAsEC in which movement of goods and vehicles under customs control comes to the end;

"the state of departure" - state member of EurAsEC in which movement of goods and vehicles under customs control begins;

"customs payments" - the customs duty, taxes, customs duties levied in accordance with the established procedure by customs authorities according to the tax and customs legislation of each of state members of EurAsEC.

Article 2

1. This agreement establishes the legal basis of providing customs payment when moving goods under customs control between customs authorities of state members of EurAsEC by introduction of money into the account of customs authority of the state of departure or the state of appointment, and also use of bank guarantees.

2. When moving goods on the territories of state members of EurAsEC can be applied as the types of providing customs payment provided by this agreement and other types of providing customs payment according to the legislation of state member of EurAsEC on which territory the goods move.

Article 3

This agreement is applied when moving goods:

- between state members of EurAsEC, including when moving through the territories of the third states;

- between state member of EurAsEC and the third states if movement of goods is performed by transit across the territory at least of one of state members of EurAsEC.

Article 4

1. Separate types of goods to which the measures for ensuring compliance with the legislation established by the legislation of the state in case of their movement under customs control are applied, including providing customs payment can be determined by the parties.

2. The parties inform each other on inventories and measures for ensuring compliance with the legislation of the state applied in their relation in case of their movement under customs control, including providing customs payment.

3. The parties carry out standardization of the legislation of the state determining conditions of providing customs payment.

Article 5

1. Movement of goods under customs control on the territories of state members of EurAsEC, and also introduction of money into the account of customs authorities and adoption of the bank guarantee by customs authorities is made according to the procedure, stipulated by the legislation each of these states and this agreement.

2. Customs authorities of state members of EurAsEC resolve movement of goods under customs control on the territory of the state without providing customs payment according to the legislation of the state in the presence of confirmation of customs authority of one of state members of EurAsEC about introduction of money into the account of this customs authority as providing customs payment or about adoption of the bank guarantee providing customs payment in case of not delivery of goods to the place and term established by customs authority.

3. Customs authorities of state members of EurAsEC which presents providing customs payment in the introduction form into the account of customs authority of money or use of the bank guarantee provide debt collection on customs payments at the expense of the money which is on their account or at the expense of the means received by them according to the bank guarantee and transfer to account customs authority of state member of EurAsEC in the territory of which nondelivery of goods, according to Article 8 of this agreement is revealed.

Article 6

1. The money deposited to account customs authority of one of state members of EurAsEC according to this agreement is recognized quality of providing customs payment with customs authorities of other state members of EurAsEC on which territories movement of goods under customs control is performed.

The cash amount deposited to account customs authority cannot be less amount of customs payments which would be subject to payment in state member of EurAsEC on which territory movement of goods under customs control is performed if the corresponding goods were issued for free circulation.

2. Into the account of customs authority money in US dollars, euro, or in national currency of that state member of EurAsEC in the territory of which providing is brought can be deposited.

3. Money is deposited to account customs authority of the state of departure or the state of appointment.

If goods are exported out of limits of EurAsEC, money is deposited to account customs authority in which region of activities in the procedure established by the legislation of state member EurAsEC the legal entity or physical person is registered.

4. In case of not delivery of goods to the place and term determined by customs authority of state member of EurAsEC on which territory movement of goods is performed the money which is on the account of the customs authorities specified in Item 3 of this Article are subject to transfer to the account of customs authority of that state member of EurAsEC in the territory of which nondelivery of goods is revealed.

Article 7

1. Customs authorities of state members of EurAsEC accept the bank guarantees issued by banks of the state.

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