DECISION OF BOARD OF THE EURASIAN ECONOMIC COMMISSION

of December 17, 2024 No. 143

About the declaration on goods of electronic trading

According to Item 5 of Article 105 and Item 3 of Article 309-4 of the Customs code of the Eurasian Economic Union the Board of the Eurasian economic commission SOLVED:

1. Approve enclosed:

declaration form on goods of electronic trading;

Procedure for filling of the declaration on goods of electronic trading (further - the Procedure).

2. Determine that till January 1, 2026 in case of customs declaring by the operator of electronic trading of the goods of electronic trading acquired by physical person specifying in the declaration on goods of electronic trading of the following data is allowed:

about physical person - the data provided by paragraphs the third and fourth the subitem "d" and paragraphs the third and fourth the subitem "e" of Item 14 of the Procedure after release of goods;

about the name of electronic trading platform - the data provided by the paragraph the seventh Procedure Item 29 (in the presence of such information at the operator of electronic trading).

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 Protocol on introduction of amendments to the Agreement on the Customs code of the Eurasian Economic Union of the April 11, 2017 signed on December 25, 2023.

Approved by the Decision of Board of the Eurasian economic commission of December 17, 2024 No. 143

Declaration form on goods of electronic trading

Approved by the Decision of Board of the Eurasian economic commission of December 17, 2024 No. 143

Procedure for filling of the declaration on goods of electronic trading

I. General provisions

1. This Procedure determines rules of filling of the declaration on goods of electronic trading (further - DET) in the form of the electronic document or the paper document.

2. Data on the goods of electronic trading (further - goods) containing in one consignment are declared in one DET.

For the purposes of this Procedure as one consignment are considered:

in case of commodity importation, acquired by physical persons, on customs area of the Eurasian Economic Union (further - the Union) - the goods transported on one or several general delivery notes from the same sender (on general delivery note) to the same receiver (on general delivery note) if such goods within terms, stipulated in Article 110 Customs codes of the Eurasian Economic Union (further - the Code), are shown to the same customs authority in the place of arrival on customs area of the Union or if customs procedure of customs transit was applied, in delivery location and are in one place of temporary storage (if goods were located on temporary storage);

in case of commodity exportation, acquired by physical persons, from customs area of the Union - the goods which are at the same time shipped on one or several general delivery notes in the region of activities of the same customs authority by the same sender (on general delivery note) to the same receiver (on general delivery note) who is outside customs area of the Union;

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