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The document ceased to be valid since January 1, 2015 according to the Agreement "About the Eurasian Economic Union" of May 29, 2014

AGREEMENT

of May 20, 2010

About establishment and application in the Customs union of procedure for transfer and distribution of import customs duties (other duties, taxes and fees having equivalent action)

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 the Customs union of October 6, 2007,

being guided by the conventional principles and rules of international law,

proceeding from mutual interest in timely and complete receipt of import customs duties (other duties, taxes and fees having equivalent action) in budgets of the Parties,

wishing to render for this purpose each other assistance,

agreed as follows:

Article 1

This agreement determines procedure for transfer and distribution between the Parties of the amounts of import customs duties which obligation on payment concerning the goods imported on customs area of custom union arose from start date of application of the procedure for transfer and distribution of import customs duties established by this agreement.

This procedure for transfer and distribution between the Parties of the amounts of import customs duties is applied also to the amounts of penalty fee (percent) added on the amount of import customs duties in the cases and procedure provided by the customs legislation of custom union.

Article 2

The concepts used in this agreement mean the following:

"import customs duty" - the obligatory payment levied by customs authorities of the Parties in connection with commodity importation on customs area of custom union;

"authorized body" - the state body of the Party performing cash servicing of budget implementation of this Party;

"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 account in foreign currency" - the account opened for authorized body of this state in national (central) bank in currency of other Party for transfer of receipts from distribution of import customs duties by other Parties;

"percent for delay" - the amount which is subject to transfer by the Party to other Parties for the violation of this agreement which entailed non-execution, incomplete and (or) untimely obligation fulfillment of the Party on transfer of the amounts from distribution of import customs duties;

"reporting day" - the working day of the Party in which transfer into the single account of authorized body of the amounts of import customs duties is performed;

"present day" - the working day of the Party following for reporting in which transactions on distribution of the amounts of import customs duties for reporting day are performed.

The other concepts and terms used in this agreement are applied in that value in what they are used in the agreements signed within custom union or in the national legal system of the Parties if in the agreements signed within custom union the specified terms are not used.

Article 3

1. Import customs duties are subject to transfer in national currency into the single account of authorized body of that Party in which they are subject to payment according to the customs legislation of custom union, including in case of the collection of import customs duties according to the procedure established by the customs legislation of custom union.

On account of payment of import customs duties the taxes and fees, and also other payments which are subject to payment according to the legislation of the Parties, arrived into the single account of authorized body can be offset.

Import customs duties cannot be offset on account of payment of other payments. Import customs duties are paid by payers into the single account of authorized body separate settlement (payment) documents (instructions).

2. On the money which is on the single account of authorized body collection according to the procedure of execution of court resolutions or any different way cannot be turned.

3. Authorized bodies of each of the Parties separately consider the following receipts:

the amounts of receipts (returns) of import customs duties on the single account of authorized body;

the amounts of the distributed import customs duties transferred into accounts in foreign currency of other Parties;

the amounts of the income from distribution of the amounts of import customs duties by this Party enlisted in the budget of the Party;

the amounts of the import customs duties which came to the budget of the Party from other Parties;

the amounts of the percent which came to the budget of the Party for delay established by this agreement;

the amounts of the distributed import customs duties which transfer to accounts in foreign currency of other Parties is suspended.

The above-stated receipts separately are reflected in the performance report of the budget of each of the Parties.

4. The amounts of import customs duties which arrived into the single account of authorized body of the Party in the last working day of calendar year of the Party are reflected in the performance report of the budget of accounting year.

The amounts of the distributed import customs duties on the last working day of calendar year of the Party are transferred no later than the second working day of the current year of the Party in the budget of this Party and into accounts in foreign currency of other Parties, and also are reflected in the performance report of the budget of accounting year.

The income from distribution of import customs duties which came to the budget of the Party from authorized bodies of other Parties on the last working day of calendar year of other Parties, is reflected in the performance report of the budget of the current year.

Article 4

1. Return to the payer of the amounts of excessively paid (excessively collected) import customs duties is performed from the single account of authorized body in the present day within the amounts of the import customs duties which arrived into the single account of authorized body and offset in reporting day taking into account the amounts of return of the import customs duties unaccepted by national (central) bank to execution in reporting day.

Return to the payer of the amounts of excessively paid (excessively collected) import customs duties from the single account of authorized body of the Republic of Kazakhstan is performed in reporting day within the amounts of the import customs duties which arrived (offset) into the single account of authorized body in day of implementation of return.

2. Determination of the amount of return of the import customs duties which are subject to return in the present day is performed before distribution of the arrived import customs duties between budgets of the Parties.

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