of October 24, 2023 No. 151
About the certificate of ensuring discharge of duty on payment of customs duties, taxes
According to Item 5 of Article 147 of the Customs code of the Eurasian Economic Union, taking into account article 3 of the Agreement on 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 of April 19, 2022 the Board of the Eurasian economic commission solved:
1. Approve enclosed:
form of the certificate of ensuring discharge of duty on payment of customs duties, taxes;
2. Recognize to invalid:
The decision of Board of the Eurasian economic commission of November 19, 2019 No. 199 "About the certificate of ensuring discharge of duty on payment of customs duties, taxes";
Item of 3 changes made to decisions of Board of the Eurasian economic commission (appendix to the Decision of Board of the Eurasian economic commission of November 24, 2020 No. 155 "About modification of some decisions of Board of the Eurasian economic commission").
3. This Decision becomes effective since April 1, 2025.
Chairman of Board of the Eurasian economic commission
M. Myasnikovich
Approved by the Decision of Board of the Eurasian economic commission of October 24, 2023 No. 151
Approved by the Decision of Board of the Eurasian economic commission of October 24, 2023, No. 151
1. This Procedure determines rules of filling of the certificate of ensuring discharge of duty by payment of customs duties, taxes (further - the certificate) in the form of the electronic document and in document type on paper, and also rules of determination of term of its action.
2. This Procedure is applied when using the certificate for the purpose of confirmation of provision of ensuring discharge of duty on payment of customs duties, taxes, and in the cases determined by the Eurasian economic commission according to the subitem 2 of Item 1 of Article 143 of the Customs code of the Eurasian Economic Union (further - the Code), also for the purpose of confirmation of provision of ensuring discharge of duty on payment of the special, anti-dumping, compensatory duties (further respectively - providing, duties, taxes).
The certificate confirming provision of providing concerning the goods transported according to one transit declaration (further - the one-time certificate), is drawn up in the form of the electronic document, and in cases, stipulated in Item 2 articles 147 of the Code, its registration in document type on paper is allowed.
The certificate confirming provision of general providing concerning the goods transported according to several transit declarations (further - the general certificate), is drawn up in the form of the electronic document.
3. The certificate in the form of the electronic document is filled in according to the structure determined by the Eurasian economic commission.
The one-time certificate in document type is on paper filled in in the form approved by the Decision of Board of the Eurasian economic commission of October 24, 2023 No. 151.
4. When filling the certificate 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 (further - state members).
5. For the purposes of this Procedure the column is understood as detail (details) of structure of the certificate in the form of the electronic document or structural unit of form of the certificate in document type on paper which can include subsections, columns and elements. According to this Procedure in one column the data combined on one sign are specified.
6. The certificate in the form of the electronic document may contain the data of technical nature necessary for the automated processing of the certificate. Such data are created by information system. The structure of the specified data is determined in structure of the certificate in the form of the electronic document.
Data of technical nature are not displayed when printing the paper copy of the certificate in the form of the electronic document.
7. The one-time certificate in document type is on paper constituted on sheets of paper of the A4 format in 2 copies. One copy is intended for customs authority of state member to which customs authority providing is provided (further - customs authority of registration), the second - for person which provided the certificate.
Specifying of names and addresses of foreign persons, data on business, transport (transportation) documents with use of letters of the Latin alphabet is allowed.
8. If in graphs of the one-time certificate in document type on paper there is not enough place for specifying of data, such data are specified the certificate on the back. At the same time in the corresponding column of the certificate the record "See Turnover" is made.
On the back the one-time certificate in document type number of the corresponding column is on paper put down and the data which are subject to specifying in this column are provided. Such data are certified by the signature of person which filled in the certificate.
9. Column 1 - 9 (the corresponding details of structure of the certificate), and in case of execution of the general certificate also the details of structure of the certificate corresponding to the column "B" are filled with person which provided the certificate.
The columns "A", "C" and "D" (the corresponding details of structure of the certificate), and in case of execution of the one-time certificate also the column "B" (the corresponding details of structure of the certificate) are filled in with the official of customs authority or created by information system of customs authority.
10. The column 1 "Certificate" is filled in in the following procedure.
When filling the one-time certificate in document type the abbreviation of "RS" on paper is specified. When filling the one-time certificate in the form of the electronic document in the corresponding details of structure of the certificate the abbreviation of "ED/RS" is specified.
When filling the general certificate in the corresponding details of structure of the certificate the abbreviation of "ED/GS" is specified.
11. The column 2 "Person Which Provided Providing" is filled in in the following procedure.
In the graph according to Item 23 presents of the Procedure are specified the information about person who provided providing.
12. The column 3 "Data on the Provided Providing" is filled in in the following procedure.
In the graph data on the provided providing are specified.
In the left subsection of the column (in the corresponding detail of structure of the certificate) the providing method code according to the qualifier of methods of ensuring discharge of duty on payment of customs duties, taxes is specified.
In the right subsection of the column (in the corresponding details of structure of the certificate) data on the documents confirming providing provision (the documents confirming introduction of money (money) as providing, the guarantee agreements, bank guarantees, pledge agreements of property, documents confirming provision of ensuring discharge of duty on payment of duties, taxes in case of application of method of the providing established by the legislation of state members according to Item 2 of article 63 of the Code), and in the presence of the stipulated by the legislation customs paper of state members confirming acceptance of the provided providing - data on such customs paper are specified.
Such data include number and document date in format дд.мм.гг (day, month, 2 last figures of calendar year) and if the document is registered by customs authority, - registration document number, or registration number of the customs paper (in the presence of such customs paper).
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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