of November 27, 2009 No. 17
1. Customs regulation in custom union within Eurasian economic community (further - custom union) legal regulation of the relations connected with movement of goods through customs border of custom union, their transportation on single customs area of custom union under customs control, temporary storage, customs declaring, release and use according to customs procedures, carrying out customs control, customs payment and also the imperious relations between the customs authorities and faces exercising rights of possession, uses and orders the specified goods.
2. Customs regulation in custom union is performed according to the customs legislation of custom union, and in the part which is not settled by such legislation before establishment of the corresponding legal relationship at the level of the customs legislation of custom union, - according to the legislation of state members of custom union.
1. The single customs area of custom union (further - customs area of custom union) is constituted by the territories of the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic and the Russian Federation, and also artificial islands which are outside the territories of state members of custom union, installations, constructions and other objects concerning which state members of custom union have the exclusive jurisdiction.
2. Limits of customs area of custom union are customs border of custom union (further - customs border).
3. According to international treaties of state members of custom union customs border limits of the separate territories which are in the territories of state members of custom union can be.
1. The customs legislation of custom union consists from:
1) of this Code;
2) international treaties of the state members of custom union regulating customs legal relationship in custom union;
3) the decisions of the Commission of custom union regulating customs legal relationship in custom union, accepted according to this Code and international treaties of state members of custom union.
2. The customs legislation of custom union acts on customs area of custom union.
If according to the customs legislation of custom union customs regulation in custom union is performed according to the legislation of state member of custom union, such legislation acts on the territory of this state member of custom union.
3. In case of customs regulation the measures of customs and tariff regulation, prohibitions and restrictions, legal acts of state members of custom union in the field of the taxation existing on the date of registration of the customs declaration or other customs papers are applied if other is not established by this Code and (or) according to international treaties of state members of custom union.
4. When moving goods through customs border with violations of the requirements established by the customs legislation of custom union the customs legislation of custom union, measure of customs and tariff regulation, the prohibitions and restrictions, legal acts of state members of custom union in the field of the taxation existing on the date of the actual crossing with goods of customs border are applied if other is not established by this Code and (or) according to international treaties of state members of custom union.
If day of the actual crossing is not established by goods of customs border, the customs legislation of custom union, measure of customs and tariff regulation, the prohibitions and restrictions, legal acts of state members of custom union in the field of the taxation existing on the date of identification of violation of the established requirements are applied if other is not established by this Code and (or) according to international treaties of state members of custom union.
1. In this Code the following main terms and their determinations are used:
1) accident - the incident of technical, technological or other nature, harmful on the effects, which happened to the vehicles and (or) other goods which are under customs control, entailed their quantitative and (or) high-quality changes which are not provided by the customs legislation of custom union which are not caused by deliberate actions of the owner and (or) person in whose ownership goods were at the time of such changes, except for natural changes under normal conditions of transportation, storages and using (operation), and also circumstances (force majeure), extraordinary and impreventable under these conditions;
2) administrative offenses and crimes - administrative offenses on which according to the legislation of state members of custom union customs authorities conduct administrative process (perform production), and crimes on which production is referred to maintaining customs authorities according to the legislation of state members of custom union;
3) commodity importation on customs area of custom union - making of the actions connected with crossing of customs border as a result of which goods arrived to customs area of custom union in any manner, including transfer in the international mailings, use of pipeline transport and power lines, before their release by customs authorities;
4) commodity exportation from customs area of custom union - making of the actions directed to commodity exportation from customs area of custom union in any manner including transfer in the international mailings, use of pipeline transport and power lines, before the actual crossing of customs border;
5) release of goods - the action of customs authorities permitting to interested persons to use goods in accordance with the terms of the declared customs procedure or in accordance with the terms, established for the separate types of goods which are not subject according to this Code to the room under customs procedures;
6) the customs applicant - person who declares goods or on behalf of which goods are declared;
7) interested persons are persons whose interests concerning goods are infringed by decisions, actions (failure to act) of customs authorities directly and individually;
8) prohibitions and restrictions - package of measures, applied concerning the goods moved through customs border, including the measures of non-tariff regulation, measures affecting foreign trade in goods and entered proceeding from national interests, special types of prohibitions and restrictions of foreign trade in goods, measures of export control including concerning military products, technical regulation, and also sanitary and epidemiologic, veterinary, quarantine, phytosanitary and radiation requirements which are established by international treaties of state members of custom union, decisions of the Commission of custom union and regulatory legal acts of state members of custom union published according to international treaties of state members of custom union;
9) the foreign person - person who is not person of state member of custom union;
10) foreign goods - the goods which are not goods of custom union and also goods which acquired the status of foreign goods according to this Code;
11) the Commission of custom union - single permanent regulating authority of custom union;
12) business documents - the invoice (invoice), specifications, shipping and pack lists and other documents used when implementing the foreign and other trade activity, and also for confirmation of transactions, the goods connected with movement through customs border of custom union;
13) person - the physical and (or) legal entity, and also the organization, not being the legal entity if other does not follow from of this Code;
14) person of state member of custom union - the legal entity, the organization, not being the legal entity, created according to the legislation of state member of custom union, and also the physical person having the permanent residence in state member of custom union including the individual entrepreneur registered according to the legislation of state member of custom union;
15) the international agreements of state members of custom union - the international agreements constituting the contractual legal base of custom union;
16) the international mailings - the mailings accepted for transfer out of the limits of customs area of custom union arriving on customs area of custom union or the following en route through this territory and accompanied with the documents provided by acts of Universal Postal Union;
17) measures of non-tariff regulation - package of measures of regulation of foreign trade in goods, the quantitative and other prohibitions and restrictions of economic nature performed by introduction which are set by international treaties of state members of custom union, decisions of the Commission of custom union and regulatory legal acts of state members of custom union published according to international treaties of state members of custom union;
18) taxes - the value added tax and excise (excises) levied by customs authorities in case of commodity importation on customs area of custom union;
19) illicit movement of goods through customs border - movement of goods through customs border out of the established places or in unspecified working hours of customs authorities in these parts, or with concealment from customs control, or with doubtful declaring or not declaration of goods, or with use of the documents containing false information on goods, and (or) with use counterfeit or belonging to other goods of means of identification, as well as attempt at such movement;
20) the operator of mail service - person of state member of custom union providing rendering services of mail service according to the legislation of state members of custom union and acts of Universal Postal Union;
21) carrier - the person transporting goods and (or) passengers through customs border and (or) transportation of the goods which are under customs control within customs area of custom union, or being responsible for use of vehicles;
22) movement of goods through customs border - commodity importation on customs area of custom union or commodity exportation from customs area of custom union;
23) supplies - goods:
necessary for ensuring normal operation and maintenance of ocean (river) ships, inland navigation vessels, river-marine vessels, submerged hydrofoil crafts, air-cushion vessels and small size vessels, including self-propelled and not self-propelled lash ships and barges (further - water vessels), aircrafts and trains along the line or in Items of intermediate stop or the parking, except for spare parts and the equipment;
intended for consumption by passengers and members of crews onboard water vessels, aircrafts or passengers and workers of crews of train in trains irrespective of, these supplies are on sale or not;
held for sale to passengers and members of crews of water vessels, aircrafts without consumption purpose of the specified supplies onboard these courts;
24) the customs declaration - the document constituted in the established form, containing data on goods, on the chosen customs procedure and other data necessary for release of goods;
25) customs duty - the obligatory payment levied by customs authorities in connection with movement of goods through customs border;
26) customs procedure - set of the regulations determining for the customs purposes of the requirement and condition of use and (or) the order of goods on customs area of custom union or beyond its limits;
27) customs declaring - the statement the customs applicant to customs authority of data on goods, about the chosen customs procedure and (or) other data necessary for release of goods;
28) customs papers - the documents constituted only for the customs purposes;
29) customs transactions - the actions made by persons and customs authorities for the purpose of ensuring compliance with the customs legislation of custom union;
30) customs authorities - customs authorities of state members of custom union;
31) customs control - set of the measures performed by customs authorities including with use of risk management system, for the purpose of ensuring compliance with the customs legislation of custom union and the legislation of state members of custom union;
32) customs authority of appointment - customs authority in which region of activities there is delivery location of goods established by customs authority of departure or which completes customs procedure of customs transit;
33) customs authority of departure - customs authority which makes the customs transactions connected with goods placement under customs procedure of customs transit;
34) the customs representative - the legal entity of state member of custom union making for and on behalf of the customs applicant or other interested person customs transactions according to the customs legislation of custom union;
35) goods - any personal estate moved through customs border, including data carriers, currency of state members of custom union, securities and (or) currency values, travel checks, electric and other types of energy, and also other moved things equated to real estate;
36) goods for private use - the goods intended for personal, family, house and others, not connected with implementation of business activity, needs of physical persons, moved through customs border in the accompanied or unaccompanied baggage, the international mailings or otherwise;
37) goods of custom union - the goods which are on customs area of custom union:
completely made in the territories of state members of custom union;
imported on customs area of custom union and acquired the status of goods of custom union according to this Code and (or) international treaties of state members of custom union;
made in the territories of state members of custom union of the goods specified in paragraphs second and third this subitem, and (or) foreign goods, and acquired the status of goods of custom union according to this Code and (or) international treaties of state members of custom union;
38) transport (transportation) documents - the bill of lading, delivery note or other document confirming availability of the transportation agreement of goods and accompanying them in case of such transportation;
39) vehicles - the type of goods including any water vessel, the aircraft, the automotive vehicle, trail car, semitrailer truck, the rail vehicle (railway rolling stock, unit of railway rolling stock) or container with the spare parts provided for them by technical data sheets or technical forms, accessories and the equipment, fuels and lubricants cooling and other technical liquids containing in the filling reservoirs provided by their design if they are transported together with the specified vehicles;
40) vehicles of international delivery - the vehicles imported on customs area of custom union or exported out of its limits for the purpose of the beginning and (or) completion of international delivery of loads, passengers and (or) baggage with the special equipment intended for loading, unloading, processing and lading protection, by the objects of logistics and equipment, and also the spare parts and the equipments intended for repair, maintenance or operation of the vehicle along the line which are on them;
41) express load - the goods transported within high-speed transportation by any kinds of transport with use of electronic information system of the organization and tracking of transportations for the purpose of delivery of these goods to the receiver according to individual delivery note during minimum possible and (or) fixed period, except for the goods sent in the international mailings.
2. Other terms of the customs legislation of custom union are used in the values determined in the relevant articles of this Code and international treaties of state members of custom union.
3. Terms civil and other industries of the legislation, used in this Code, are applied in each of state members of custom union in that value in what they are used in the corresponding industries of the legislation of these state members of custom union if other is not provided by this Code.
1. The term established by the customs legislation of custom union is determined calendar date or the expiration of period of time which is estimated for years, months, days or hours.
Term can be determined also by specifying on event which shall step or on action which shall be made.
2. If the customs legislation of custom union does not establish special procedure for calculation of terms, the rules provided by Items 3 - the 8th this Article are applied to determination of the beginning and the termination of the terms determined by period of time in the customs legislation of custom union.
3. The current of the term determined by period of time begins next day after calendar date or approach of event which determine its beginning.
4. The term estimated for years expires in the corresponding month and number of the last year of term.
5. The term estimated for months expires in the corresponding number of the last month of term.
If the termination of the term estimated for months falls on such month in which there is no corresponding number, then term expires in the last day of this month.
6. If the last day of term falls on non-working day, the next working day following it is considered day of the termination of term.
7. If term is established for making of any action, it can be executed till 24 (twenty four) o'clock the last day of term.
However if this action be made in the organization, then term expires in that hour when in this organization for statutory rules the corresponding transactions stop.
The written applications and notices which are handed over in organization (organization) of mail service till 24 (twenty four) o'clock the last day of term are considered made in time.
8. If term is estimated in the working days, the working days are understood as days of the week Monday through Friday on which the holidays announced non-working according to the legislation of state members of custom union do not fall.
If in places of movement of goods through customs border and other locations of customs authorities working hours of customs authorities in non-working days are established, the term of making of customs transactions by these customs authorities estimated in the working days includes non-working days.
1. Customs authorities provide the solution of the following main objectives on customs area of custom union:
1) assistance of realization of single trade policy of custom union;
2) ensuring execution of the customs legislation of custom union and other legislation of state members of custom union, control of which execution is imposed on customs authorities;
3) making of customs transactions and carrying out customs control, including within rendering the mutual administrative aid;
4) collection of customs payments, and also special, anti-dumping and compensatory duties, control of correctness of their calculation and timeliness of payment, taking measures to their recovery by enforcement within the competence;
5) providing within the competence of observance of measures of customs and tariff regulation and prohibitions and restrictions on the goods moved through customs border;
6) providing within the competence of observance of the rights and legitimate interests of persons in customs regulation and creation of conditions for acceleration of goods turnover through customs border;
7) providing within the competence of measures for protection of homeland security of state members of custom union, life and health of the person, animal and flora, the environment, and also according to the international treaty of state members of custom union - measures for counteraction of legalization (washing) of income gained in the criminal way and financing of terrorism in case of control of movement through customs border of currency of state members of custom union, securities and (or) currency values, travel checks;
8) identification, the prevention and suppression of administrative offenses and crimes according to the legislation of state members of custom union;
9) ensuring protection of intellectual property rights on customs area of custom union within the competence;
10) maintaining customs statistics.
By the legislation of state members of custom union also other tasks solved by customs authorities can be established.
2. System of customs authorities, their rights, obligation and responsibility, and also service conditions in customs authorities are determined by the legislation of state members of custom union.
1. Customs authorities of state members of custom union are bodies of inquiry on cases on smuggling, on evasion from customs payment and other crimes on production according to which legislation of state members of custom union is referred to maintaining customs authorities.
2. Customs authorities of state members of custom union perform operational search activities for the purpose of identification of the persons which are preparing, making or who made the illegal act recognized by the legislation of these states crime on which production is referred to maintaining customs authorities, execution of requests of the international customs organizations, customs and other competent authorities of foreign states according to international treaties.
Operational search activities are performed by customs authorities of state members of custom union according to the legislation of state members of custom union on operational search activities.
3. Customs authorities of state members of custom union conduct administrative process (perform production) on cases on administrative offenses and bring persons to the administrative responsibility according to the legislation of state members of custom union.
1. Any information obtained by customs authorities according to the customs legislation of custom union and (or) the legislation of state members of custom union is used by such bodies only for the customs purposes, including for the prevention and suppression of administrative offenses and crimes.
2. Customs authorities, their officials, and also the other persons who received according to the legislation of the state members of custom union information access, this Article specified in Item 1, having no right to disclose, trade on or give to the third parties, including state bodies, information, component the state, commercial, bank, tax or protected by the law other secret (secrets), and other confidential information, except as specified, established by this Code and (or) the legislation of state members of custom union.
Customs authorities of one state member of custom union transfer information provided to them to state bodies of the custom union this in state member if such information is necessary for the specified bodies for the solution of the tasks assigned to them by the legislation of this state member of custom union, according to the procedure and with observance of requirements of the legislation of this state member of custom union for protection state, commercial, bank, tax or protected by the law of other secret (secrets) and other confidential information, and also international treaties of state members of custom union.
Any person has the right to appeal decisions of customs authorities, actions (failure to act) of customs authorities or their officials according to the procedure and terms which are established by the legislation the member states of custom union, the decision, action (failure to act) of customs authority or officials of customs authority of which are appealed.
1. Informing on the customs legislation of custom union is performed by publication of acts of the customs legislation of custom union in official and other printing publications, and also by bringing information on them to general data on television and radio, with use of information technologies, and also by means of different ways of distribution of information.
2. The commission of custom union and customs authorities provide easy access to persons to information on the customs legislation of custom union posted on their official websites on the Internet.
1. Customs authorities advise interested persons on the questions concerning the customs legislation of custom union and other questions entering competence of customs authorities.
2. Consultation by customs authorities is performed in oral and written forms is free. By the written request of the interested person the customs authority shall submit information in writing within perhaps short terms, but no later than the term established by the legislation of state members of custom union.
3. In case of consultation officials of customs authorities do not check on behalf of customs authority customs declarations and other documents which are subject to representation to customs authorities according to the customs legislation of custom union, and also do not constitute such customs declarations and documents.
The consultations connected with filling of the documents specified in part one of this Item are carried out in oral form without the verification of information provided by the interested person.
4. In case of consultation the official of customs authority has no right:
1) to hold consultations on the questions which are not entering competence of customs authorities;
2) to make changes and additions to the documents submitted by interested persons;
To make 3) on documents of interested persons administrative texts, to instruct customs authorities or any different way to influence the subsequent decisions of customs authority or action of his official when implementing the functions assigned to customs authorities;
4) to report the data which are not subject to disclosure according to the legislation.
5. Information provided to interested persons when carrying out consultation is not the basis for decision making or making of actions (failure to act) by customs authority or its official when making customs transactions concerning goods.
6. The procedure for the organization of consultation by customs authorities is determined by the legislation of state members of custom union.
1. The customs representative - the legal entity of state member of custom union answering to the conditions determined by article 13 of this Code.
The legal entity is recognized the customs representative after inclusion in the register of customs representatives.
The procedure for inclusion in the register of customs representatives and exception of this register is determined by the legislation of state members of custom union.
By the legislation of state members of custom union cases and procedure for suspension and renewal of activities as customs representatives of the legal entities included in the register of customs representatives can be established.
2. The customs representative makes for and on behalf of the customs applicant or other interested persons customs transactions according to the customs legislation of custom union in the territory of state member of custom union by which customs authority it is included in the register of customs representatives.
3. The relations of customs representatives with customs applicants or other interested persons are under construction on contractual basis.
4. Customs authorities according to the procedure, established by the legislation of state members of custom union, keep the register of customs representatives and provide its periodic publication at least once a quarter, including with use of information technologies.
The commission of custom union based on the registers which are kept customs authorities creates the general register of customs representatives and provides its periodic publication at least once a quarter on the official Website of the Commission of custom union.
5. By the legislation of state members of custom union qualification requirements to the workers of customs representatives who are directly performing customs transactions, and conditions of issue to such persons of the document confirming their compliance to the established requirements can be determined.
6. When making customs transactions for the customs representative less favorable conditions shall not be established or be imposed more strict requirements, than those which are established and are shown when making customs transactions by the customs applicant or other interested persons according to this Code.
Conditions for inclusion of the legal entity in the register of customs representatives are:
1) availability in staff of this person at least 2 (two) workers having the document confirming their compliance to the requirements established by the legislation of state members of custom union;
2) availability of the insurance contract of risk of the civil responsibility which can come owing to property tort of the represented persons or agreement breach with these persons. The size of insurance sum is determined by the legislation of state members of custom union;
3) provision of ensuring payment of customs duties, taxes on the amount equivalent to at least than one million euros, at the currency rate established according to the legislation of state member of custom union on the date of provision of such providing;
4) compliance to other requirements and observance of other conditions which are established by the customs legislation of custom union and (or) the legislation of state members of custom union.
The bases for exception of the legal entity of the register of customs representatives are:
1) non-compliance with conditions of inclusion in the register of customs representatives, stipulated in Clause 13th of this Code;
2) statement of the customs representative for its exception of the register of customs representatives;
3) liquidation of the legal entity according to the legislation of state members of custom union;
4) reorganization of the legal entity, except as specified, the state members of custom union established by the legislation.
1. When making customs transactions the customs representative has the same rights, as person who authorizes it to represent the interests in relations with customs authorities.
2. When implementing the activities the customs representative has the right:
1) to demand from the represented person the documents and data necessary for the customs purposes including containing information, component the commercial, bank and protected by the law other secret, or other confidential information and to receive such documents and data in the terms providing observance of the requirements established by this Code;
2) to have access according to the procedure, established by the legislation of state members of custom union, to the information systems of customs authorities used by them for the automated information processing, electronic transfer of the data necessary for the customs purposes.
3. The right of the customs representative to limit the sphere of the activities to making of customs transactions concerning separate types of goods according to the single Commodity nomenclature of foreign economic activity or concerning the goods moved through customs border with certain modes of transport, and also making of separate customs transactions or the region of activities within the region of activities of one (several) customs authorities (customs authorities) of state member of custom union can be provided by the legislation of state members of custom union.
1. Obligations of the customs representative to making of customs transactions are caused by the requirements and conditions established by the customs legislation of custom union.
Making of the customs transactions connected with observance of requirements and conditions of the declared customs procedures, and also other obligations which according to the customs legislation of custom union are assigned only to persons represented by them does not belong to duties of the customs representative.
2. Information obtained from the represented persons, component the state, commercial, bank and protected by the law other secret (secrets), or other confidential information shall not be disclosed or used by the customs representative and his workers for own purposes, be transferred to other persons, except as specified, of stipulated by the legislation state members of custom union.
3. The customs representative shall represent to customs authorities the reporting, including with use of information technologies, according to the legislation of state members of custom union.
4. Obligations of the customs representative before customs authorities cannot be limited to the contract with the represented person.
5. Obligations are single for all customs representatives. Provision of the exclusive (exclusive) rights and other benefits having individual character to certain customs representatives is forbidden.
6. The customs representative shall inform the customs authority which included the legal entity in the register of customs representatives on change of the data declared to them in case of inclusion in the register of customs representatives within 5 (five) working days from the date of change of such data.
The customs representative bears responsibility according to the legislation of state members of custom union for non-compliance with requirements of the customs legislation of custom union.
1. Customs carrier - the legal entity of state member of custom union answering to the conditions determined by article 19 of this Code.
The legal entity is recognized customs carrier after inclusion in the register of customs carriers.
The procedure for inclusion in the register of customs carriers and exception of this register is determined by the legislation of state members of custom union.
2. The customs carrier transports the goods which are under customs control on customs area of custom union according to the customs legislation of custom union.
3. Customs authorities according to the procedure, established by the legislation of state members of custom union, keep registers of persons recognized by customs carriers and provide their periodic publication at least once a quarter, including with use of information technologies.
The commission of custom union based on registers which are kept by customs authorities creates the general register of customs carriers and provides its publication at least once a quarter on the official Website of the Commission of custom union.
The form of the general register of customs carriers and procedure for its maintaining is determined by the decision of the Commission of custom union.
4. The status of customs carriers is confirmed by the document which form and procedure for application are established by the decision of the Commission of custom union.
The document specified in part one of this Item is issued by the customs authority of state member of custom union which included the legal entity in the register of customs carriers.
Conditions of inclusion of the legal entity in the register of customs carriers are:
1) implementation by this person of activities for transportation of goods within at least 2 (two) years on the date of the appeal to customs authority;
2) provision of ensuring payment of customs duties, taxes on the amount equivalent to at least than two hundred thousand euros, at the currency rate established according to the legislation of state member of custom union on the date of provision of such providing;
3) availability of the allowing document for implementation of activities for transportation of goods if such type of activity requires availability of the specified document according to the legislation of state members of custom union;
4) stay in property, economic maintaining, operational management, lease of the goods of vehicles, including the vehicles suitable for transportation of goods used for transportation under customs seals and seals;
5) it is excluded
6) absence on the date of the appeal to customs authority of unexecuted obligation on customs payment, penalty fee;
7) lack of the facts of attraction during 1 (one) about day of the appeal to customs authority to the administrative responsibility for the offenses in the field of customs affairs determined by the legislation of state members of custom union;
8) compliance to other requirements and observance of other conditions which are established by the customs legislation of custom union and (or) the legislation of state members of custom union.
The bases for exception of the legal entity of the register of customs carriers are:
1) non-compliance with conditions of inclusion in the register of the customs carriers established by subitems 2) - 5) and 8) articles 19 of this Code;
2) non-compliance by carrier with the obligations provided by subitems 1) - 3) Articles of 21 of this Code;
3) statement of customs carrier for its exception of the register of customs carriers;
4) liquidation of the legal entity according to the legislation of state members of custom union;
5) reorganization of the legal entity, except as specified, the state members of custom union established by the legislation.
The customs carrier shall:
1) to comply with conditions and to fulfill the requirements established by this Code, in transit goods according to customs procedure of customs transit;
To record 2) the goods transported according to customs procedure of customs transit and to represent to customs authorities the reporting on transportation of such goods, including with use of information technologies, according to the legislation of state members of custom union;
3) to fulfill duty on payment of customs duties, taxes in the cases provided by Articles 227 and 228 of this Code;
Not to disclose, not to use 4) for own purposes and not to transfer to other persons, except as specified, stipulated by the legislation state members of custom union, the received from the sender of goods, their receiver or the freight forwarder information, component the state, commercial, bank and protected by the law other secret (secrets), or other confidential information;
5) to inform the customs authority which included the legal entity in the register of customs carriers on change of the data declared to them in case of inclusion in the register of customs carriers within 5 (five) working days from the date of change of such data.
For non-execution of the obligations in transit of goods according to customs procedure of customs transit, the customs carrier bears responsibility according to Article 224 of this Code.
1. The warehouse keeper of temporary storage - the legal entity of state member of custom union answering to the conditions determined by Article 24 of this Code.
The legal entity is recognized the warehouse keeper of temporary storage after inclusion in the register of owners of warehouses of temporary storage.
The procedure for inclusion in the register of owners of warehouses of temporary storage and exception of this register is determined by the legislation of state members of custom union.
By the legislation of state members of custom union cases and procedure for suspension and renewal of activities as owners of warehouses of temporary storage of the legal entities included in the register of owners of warehouses of temporary storage can be established.
2. The warehouse keeper of temporary storage performs storage of the goods which are under customs control in cases and on conditions which are established by the customs legislation of custom union.
3. Customs authorities according to the procedure, established by the legislation of state members of custom union, keep registers of persons recognized as owners of warehouses of temporary storage and provide their periodic publication at least once a quarter, including with use of information technologies.
The commission of custom union based on registers which are kept by customs authorities creates the general register of owners of warehouses of temporary storage and provides its periodic publication at least once a quarter on the official Website of the Commission of custom union.
1. Conditions of inclusion of the legal entity in the register of owners of warehouses of temporary storage are:
1) stay in property, economic maintaining, operational management or lease of rooms and (or) open areas, held for use as warehouse of temporary storage and meeting the requirements established by the legislation of state members of custom union;
2) availability of the insurance contract of risk of the civil responsibility which can come owing to damnification to the goods of other persons which are stored or violations of other conditions of contracts of storage with other persons. The size of insurance sum is determined by the legislation of state members of custom union;
3) absence on the date of the appeal to customs authority of unexecuted obligation on customs payment, penalty fee;
4) lack of the facts of attraction during 1 (one) about day of the appeal to customs authority to the administrative responsibility for the offenses in the field of customs affairs determined by the legislation of state members of custom union;
5) compliance to other requirements and observance of other conditions which are established by the customs legislation of custom union and (or) the legislation of state members of custom union.
2. If ownership of rooms and (or) open areas is performed based on the lease agreement, such agreement shall be signed for the term of at least 1 (one) year on the date of filing of application about inclusion in the register of owners of warehouses of temporary storage.
The bases for exception of the legal entity of the register of owners of warehouses of temporary storage are:
1) non-compliance with conditions of inclusion in the register of owners of the warehouses of temporary storage established in subitems 1), 2) and 5) of Item 1 of Article 24 of this Code;
2) non-compliance by the warehouse keeper of temporary storage of the obligations provided in subitems 1) - 5), 7) and 8) articles 26 of this Code;
3) statement of the warehouse keeper of temporary storage for its exception of the register of owners of warehouses of temporary storage;
4) liquidation of the legal entity according to the legislation of state members of custom union;
5) reorganization of the legal entity, except as specified, the state members of custom union established by the legislation.
The warehouse keeper of temporary storage shall:
1) to comply with conditions and to fulfill the requirements established by this Code in case of temporary storage of goods;
2) to ensure safety of the goods which are in warehouse of temporary storage;
To record 3) storage goods and to represent to customs authorities the reporting on them, including with use of information technologies, according to the legislation of state members of custom union;
4) not to allow the strangers who are not warehouse workers of temporary storage and not having powers concerning goods to the stored goods without the permission of customs authorities;
5) to fulfill requirements of customs authorities, concerning access for officials of customs authorities to the stored goods;
6) in case of the termination of functioning of warehouse of the temporary storage within 3 (those) working days from the date of following behind day of decision making about the termination of functioning of this warehouse to inform persons which placed goods on warehouse of temporary storage about such decision;
7) to fulfill duty on payment of customs duties, taxes in cases, stipulated in Article 172 of this Code;
8) to inform the customs authority which included the legal entity in the register of owners of warehouses of temporary storage on change of the data declared to them in case of inclusion in the register of owners of warehouses of temporary storage within 5 (five) working days from the date of change of such data.
In case of temporary storage of goods the warehouse keeper of temporary storage bears responsibility according to the legislation of state members of custom union for non-execution of the obligations.
1. The owner of customs warehouse - the legal entity of state member of custom union answering to the conditions determined by article 29 of this Code.
The legal entity is recognized the owner of customs warehouse after inclusion in the register of owners of customs warehouses.
The procedure for inclusion in the register of owners of customs warehouses and exception of this register is determined by the legislation of state members of custom union.
By the legislation of state members of custom union cases and procedure for suspension and renewal of activities as owners of customs warehouses of the legal entities included in the register of owners of customs warehouses can be established.
2. The owner of customs warehouse performs storage of the goods which are under customs control in cases and on conditions which are established by this Code.
3. The relations of the owner of customs warehouse with customs applicants or other interested persons are under construction on contractual basis.
4. Customs authorities according to the procedure, established by the legislation of state members of custom union, keep registers of owners of customs warehouses and provide their periodic publication at least once a quarter, including with use of information technologies.
The commission of custom union based on registers which are kept by customs authorities creates the general register of owners of customs warehouses and provides its periodic publication at least once a quarter on the official Website of the Commission of custom union.
1. Conditions of inclusion of the legal entity in the register of owners of customs warehouses are:
1) stay in property, economic maintaining, operational management or lease of rooms and (or) open areas, held for use as customs warehouse and meeting the requirements established by the legislation of state members of custom union;
2) availability of the insurance contract of risk of the civil responsibility which can come owing to damnification to the goods of other persons which are stored or violations of other conditions of contracts of storage with other persons. The size of insurance sum is determined by the legislation of state members of custom union;
3) absence on the date of the appeal to customs authority of unexecuted obligation on customs payment, penalty fee;
4) lack of the facts of attraction during 1 (one) about day of the appeal to customs authority to the administrative responsibility for the offenses in the field of customs affairs determined by the legislation of state members of custom union;
5) compliance to other requirements and observance of other conditions which are established by the customs legislation of custom union and (or) the legislation of state members of custom union.
2. If ownership of rooms and (or) open areas is performed based on the lease agreement, such agreement shall be signed for the term of at least 1 (one) year on the date of filing of application about inclusion in the register of owners of customs warehouses if other is not established by the legislation of state members of custom union.
The bases for exception of the legal entity of the register of owners of customs warehouses are:
1) non-compliance with conditions of inclusion in the register of owners of the customs warehouses established in subitems 1), 2) and 5) of Item 1 of article 29 of this Code;
2) non-compliance by the owner of customs warehouse of the obligations provided in subitems 1) - 6), 8) and 9) Articles of 31 of this Code;
3) statement of the owner of customs warehouse for its exception of the register of owners of customs warehouses;
4) liquidation of the legal entity according to the legislation of state members of custom union;
5) reorganization of the legal entity, except as specified, the state members of custom union established by the legislation.
The owner of customs warehouse shall:
1) to ensure safety of the goods which are under customs locks;
2) to comply with the conditions established by this Code and requirements for storage of goods under customs locks;
3) to provide possibility of carrying out customs control;
To record 4) the goods which are stored under customs locks and to represent to customs authorities the reporting on such goods, including with use of information technologies, according to the legislation of state members of custom union;
5) not to allow the strangers who are not employees of customs warehouse and not having powers concerning goods to the stored goods without the permission of customs authorities;
6) to fulfill requirements of customs authorities for access for officials of customs authorities to the stored goods;
7) in case of the termination of functioning of the customs warehouse within 3 (three) working days from the date of following behind day of decision making about the termination of functioning of this warehouse to inform persons which placed goods on customs warehouse on such decision;
8) in case of loss of goods, except for their losses owing to destruction in case of accident or force majeure, or issues of goods without the permission of customs authority to pay import customs duties, taxes in case of obligation on payment of customs duties, taxes according to this Code;
9) to inform the customs authority which included the legal entity in the register of owners of customs warehouses on change of the data declared to them in case of inclusion in the register of owners of customs warehouses within 5 (five) working days from the date of change of such data.
In case of storage of goods under customs locks the owner of customs warehouse bears responsibility according to the legislation of state members of custom union for non-execution of the obligations.
1. The owner of duty-free shop - the legal entity of state member of custom union answering to the conditions determined by Article 34 of this Code.
The legal entity is recognized the owner of duty-free shop after inclusion in the register of owners of duty-free shops.
The procedure for inclusion in the register of owners of duty-free shops and exception of this register is determined by the legislation of state members of custom union.
By the legislation of state members of custom union cases and procedure for suspension and renewal of activities as owners of duty-free shops of the legal entities included in the register of owners of duty-free shops can be established.
2. The owner of duty-free shop enables storage and retail sale of the goods placed under customs procedure of duty-free trade, to the physical persons leaving from customs area of custom union, and also foreign diplomatic representations, equated to them to representative offices of the international organizations, consular establishments, or diplomatic agents, consular officials and members of their families who live together with them.
3. Customs authorities according to the procedure, established by the legislation of state members of custom union, keep registers of owners of duty-free shops and provide their periodic publication at least once a quarter, including with use of information technologies.
Conditions of inclusion of the legal entity in the register of owners of duty-free shops are:
1) stay in property, economic maintaining, operational management or lease of the rooms suitable for use as duty-free shop and meeting the requirements established by the legislation of state members of custom union;
2) availability of registration or allowing documents for retail trade if the obligation of their obtaining is stipulated by the legislation state members of custom union;
3) absence on the date of the appeal to customs authority of unexecuted obligation on customs payment, penalty fee;
4) lack of the facts of attraction during 1 (one) about day of the appeal to customs authority to the administrative responsibility for the offenses in the field of customs affairs determined by the legislation of state members of custom union;
5) compliance to other requirements and observance of other conditions which are established by the customs legislation of custom union and (or) the legislation of state members of custom union.
The bases for exception of the legal entity of the register of owners of duty-free shops are:
1) non-compliance with conditions of inclusion in the register of owners of the duty-free shops established in subitems 1), 2) and 5) of Item 1 of Article 34 of this Code;
2) non-compliance with obligations by the owner of duty-free shop, stipulated in Article 36th of this Code;
3) statement of the owner of duty-free shop for its exception of the register of owners of duty-free shops;
4) liquidation of the legal entity according to the legislation of state members of custom union;
5) reorganization of the legal entity, except as specified, the state members of custom union established by the legislation.
The owner of duty-free shop shall:
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The document ceased to be valid since January 1, 2018 according to the Agreement on the Customs code of the Eurasian Economic Union of April 11, 2017