AGREEMENT OF THE STATE PARTIES OF COMMONWEALTH OF INDEPENDENT STATES

of April 19, 2022

About features of application of ensuring discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties in transit (transportation) of goods according to customs procedure of customs transit

The state members of the Eurasian Economic Union which are hereinafter referred to as with state members

based on the Agreement on the Eurasian Economic Union of May 29, 2014 (further - the Agreement on the Union) and the Agreement on the Customs code of the Eurasian Economic Union of April 11, 2017,

recognizing need of development of economic integration of state members,

being guided by the conventional principles and rules of international law, and also the universally recognized norms and rules of international trade,

recognizing need of development of single system of customs transit within the Eurasian Economic Union (further - the Union) for the purpose of realization of possibility of its interaction with systems of customs transit of the states which are not members of the Union

recognizing need of development and enhancement of system of ensuring discharge of duty in payment of customs duties, taxes, the special, anti-dumping, compensatory duties (further - customs and other payments) in transit (transportation) of goods according to customs procedure of customs transit,

recognizing need of simplification of procedure for provision of ensuring discharge of duty on payment of customs and other payments in transit (transportation) of goods according to customs procedure of customs transit,

agreed as follows:

Article 1. Subject of the agreement

This agreement determines:

features of application of general ensuring discharge of duty on payment of customs and other payments in transit (transportation) of goods according to customs procedure of customs transit in cases when goods placement under customs procedure of customs transit is performed by customs authority of one state member, and general ensuring discharge of duty on payment of customs and other payments is provided to customs authority of other state member;

features of application of the guarantee as method of ensuring discharge of duty on payment of customs and other payments in transit (transportation) of goods according to customs procedure of customs transit in cases when goods placement under customs procedure of customs transit is performed by customs authority of one state member, and ensuring discharge of duty on payment of customs and other payments is provided to customs authority of other state member.

Article 2. Cases and conditions of application of simplifications when using general ensuring discharge of duty on payment of customs and other payments

1. When using general ensuring discharge of duty on payment of customs and other payments in transit to the customs applicant the simplifications providing possibility of execution of the certificate (certificates) of ensuring discharge of duty on payment of customs duties, taxes (further - the certificate of providing) for the total amount exceeding the amount of the provided general ensuring discharge of duty on payment of customs and other payments are provided (transportation) of goods according to customs procedure of customs transit:

a) for 20 percent - in case of observance of conditions, stipulated in Item 2 these Articles;

b) for 30 percent - in case of observance of the conditions determined by the Eurasian economic commission (further - the Commission).

2. The simplifications provided by the subitem "an" of Item 1 of this Article are applied in case of observance of the following conditions:

a) person having intention to apply such simplifications is the legal entity registered according to the legislation of state member to which customs authority the application specified in Item 3 of this Article is submitted;

b) general ensuring discharge of duty on payment of customs and other payments is provided in customs authority of state member to which customs authority the application specified in Item 3 of this Article is submitted;

c) person having intention to apply such simplifications, within 3 years preceding day of filing of application, specified in Item 3 of this Article, regularly (at least 30 times a year) acted as the customs applicant of the goods transported (transported) according to customs procedure of customs transit with use of general ensuring discharge of duty on payment customs and other payments taking into account provisions of Item 1 of Article 6 of this agreement;

d) at person having intention to apply such simplifications for date of giving in customs authority of the statement specified in Item 3 of this Article is absent not performed in established according to the Customs code of the Eurasian Economic Union (further - the Code) term obligation on payment of customs and other payments, penalty fee, percent;

e) measures for collection of customs and other payments, penalty fee, percent in connection with violation of conditions of the room under customs procedure of customs transit of goods as which customs applicant such person acted were not applied to the person having intention to apply such simplifications, within 3 years preceding day of filing of application, specified in Item 3 of this Article;

e) availability of the information systems, information technologies and means of their providing conforming to requirements of the legislation of state members;

g) other conditions (if such conditions are established by the legislation of state members).

3. Person having intention to apply simplifications, stipulated in Item 1 this Article sends to customs authority to which general ensuring discharge of duty on payment of customs and other payments, the statement is provided.

The application form, the list of the data specified in it, terms and procedure for consideration of the application (including procedure for decision making about application of simplifications or about refusal in application of simplifications, stipulated in Item 1 this Article, and the direction to the applicant of information on the made decision) are determined according to the legislation of state members.

In case of observance of conditions, stipulated in Item 2 these Articles, or the conditions determined by the Commission according to the subitem "b" of Item 1 of this Article, the customs authority makes the decision on application of the simplifications provided respectively by the subitem "an" or the subitem "b" of Item 1 of this Article, and in case of non-compliance with such conditions - refuses application of the corresponding simplifications.

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