The agreement on some questions of provision of ensuring payment of customs duties, taxes concerning the goods transported according to customs procedure of customs transit, features of collection of customs duties, taxes and procedure for transfer of the collected amounts concerning such goods
of May 21, 2010
The Republic of Belarus, the Republic of Kazakhstan and the Russian Federation which further are referred to as Parties
based on the Agreement on creation of single customs area and forming of custom union of October 6, 2007,
according to Item 2 of Article 84, Item 5 of Article 85, Item 3 of Article 93, subitem 5) Item 2 of article 217 of the Customs Code of the Customs Union,
for the purpose of providing favorable conditions for trade of custom union with the third countries, and also developments of economic integration of state members of custom union within Eurasian economic community,
recognizing the commonly accepted regulations and rules of international trade,
being guided by the conventional principles and rules of international law,
agreed as follows:
This agreement determines form, procedure for filling and provision of the documents confirming acceptance of ensuring payment of customs duties, taxes in transit of goods according to customs procedure of customs transit across customs area of custom union, procedure for establishment (confirmation) for the location of the goods placed under customs procedure of customs transit, feature of collection of customs duties, taxes and procedure for transfer of the collected amounts between budgets of the Parties concerning such goods.
For the purposes of this agreement the following main terms and their determinations are used:
"the account in foreign currency" - the account opened for authorized body of this Party in national (central) bank in currency of other Party for transfer of receipts from distribution of import customs duties by other Parties;
"the account of temporary placement of money of customs authority" - the account opened for customs authority of the Republic of Kazakhstan in authorized body for transfer of the amounts of ensuring payment of customs duties, taxes;
"the single account of authorized body" - the account opened for authorized body in national (central) bank or in the authorized body having correspondent account in national (central) bank for transfer and distribution of receipts between budgets of this Party;
"the central customs authorities" - the State Customs Committee of the Republic of Belarus, the Federal Customs Service of the Russian Federation, the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan;
"authorized body" - the state body of the Party performing cash servicing of budget implementation of this Party;
"taxpayer number" - number assigned in case of registration in tax authority of the Party and (or) the individual identification number or business and identification number created according to the legislation of the Republic of Kazakhstan.
Other concepts and terms used in this agreement are applied in that value in what they are used in the contractual legal base of custom union or in the legislation of the Parties if in the contractual legal base of custom union the specified terms are not used.
The document confirming acceptance of ensuring payment of customs duties, taxes in transit of goods according to customs procedure of customs transit is the certificate of ensuring payment of customs duties, taxes (further - the Certificate) registered and issued by the customs authority of the Party which accepted ensuring payment of customs duties, taxes, to person which provided such providing.
The form of the Certificate and procedure for its filling are determined by the appendices 1 and 2 to this agreement which are its integral part.
The certificate is drawn up on the amount of the ensuring payment of customs duties, taxes provided to customs authority of the Party, in triplicate.
The first copy of the registered Certificate remains in the customs authority which registered the Certificate.
The second and third copies of the registered Certificate are issued to person which provided ensuring payment of customs duties, taxes.
The customs authority which registered the Certificate informs customs authority of departure according to Article 10 of this agreement on issue of the Certificate.
The certificate is used in cases when release of goods according to customs procedure of customs transit performs customs authority of one Party, and ensuring payment of customs duties, taxes it is provided to customs authority of other Party.
If ensuring payment of customs duties, taxes is provided to customs authority of the Party which customs authority performs release of goods according to customs procedure of customs transit, application of the Certificate or other document confirming acceptance of ensuring payment of customs duties, taxes which form and procedure for use are established by the legislation of this Party is allowed.
The customs applicant of customs procedure of customs transit represents to customs authority of departure the second and third copies of the Certificate along with the transit declaration.
Recognition of the Certificate consists in its acceptance of the Party by customs authority performing release of goods according to customs procedure of customs transit.
The provided Certificate is accepted as the document confirming provision of ensuring payment of customs duties, taxes, before the expiration of use of the specified Certificate in the presence of information on issue of the Certificate from the customs authority which registered the Certificate according to Article 10 of this agreement.
The certificate is accepted according to customs procedure of customs transit according to one transit declaration. According to one transit declaration adoption of several Certificates is possible.
The customs authority of departure after release of goods according to customs procedure of customs transit fills in Section 3 of the second and third copy of the Certificate according to appendix 2 to this agreement.
After release of goods according to customs procedure of customs transit the second copy of the Certificate remains in customs authority of departure, the third copy of the Certificate is issued to person who is the customs applicant of customs procedure of customs transit for its submission to customs authority of appointment.
In case of release of goods according to customs procedure of customs transit the customs authority of departure informs the customs authority which registered the Certificate according to Article 10 of this agreement on adoption of the Certificate.
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