Appendix №1
to the Agreement on the Customs code of the Eurasian Economic Union of April 11, 2017
1. In the Eurasian Economic Union (further - the Union) the single customs regulation including establishment of procedure and conditions of movement of goods through customs border of the Union, their stay and use on customs area of the Union or beyond its limits, procedure for making of the customs transactions connected with arrival of goods on customs area of the Union, their departure from customs area of the Union, temporary storage of goods, their customs declaring and release, other customs transactions, payment procedure of customs payments, the special, anti-dumping, compensatory duties and carrying out customs control and also regulation of the imperious relations between the customs authorities and faces exercising rights of possession, uses and (or) orders of goods on customs area of the Union or beyond its limits is performed.
2. Customs regulation in the Union is performed according to the international treaties regulating customs legal relationship, including this Code, and the acts constituting the right of the Union (further - the international agreements and acts in the field of customs regulation), and also according to the Agreement on the Eurasian Economic Union of May 29, 2014 (further - the Agreement on the Union).
3. Customs regulation in the Union is based on the principles of equality of persons when moving goods through customs border of the Union, clearness, clarity and sequence of making of customs transactions, publicity in development and application of international treaties and acts in the field of customs regulation and their harmonization with rules of international law, and also on application of modern methods of customs control and the maximum use of information technologies in activities of customs authorities.
4. In case of contradictions between this Code and other international treaties regulating customs legal relationship entering the right of the Union provisions of this Code are applied.
5. The customs legal relationship which are not settled by international treaties and acts in the field of customs regulation before settlement of the corresponding legal relationship by such international treaties and acts are regulated by the legislation of state members of the Union (further - state members) about customs regulation.
1. For the purposes of of this Code concepts which mean the following 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 international treaties and acts in the field of customs regulation 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 (transportation) and (or) storage, and also changes owing to force majeure;
2) "administrative offenses" - administrative offenses on which according to the legislation of state members customs authorities conduct administrative process (perform production);
3) "commodity importation on customs area of the Union" - making of actions which are connected with crossing of customs border of the Union and as a result of which goods arrived to customs area of the Union in any manner, including transfer in the international mailings, use of pipeline transport and power lines, before release of such goods by customs authorities;
4) "water vessels" - ocean ships, vessels mixed (the river - the sea) swimmings, and also being subject to state registration according to the legislation of state members of court of inland water transport (swimming);
5) "commodity exportation from customs area of the Union" - making of the actions directed to commodity exportation from customs area of the Union in any manner including transfer in the international mailings, use of pipeline transport and power lines, including crossing of customs border of the Union;
6) "release of goods" - action of customs authority after which making interested persons have the right to use goods according to the declared customs procedure or according to the procedure and on conditions which are established concerning the separate types of goods which are not subject according to this Code to the room under customs procedures;
7) "customs applicant" - person who declares goods or on behalf of which goods are declared;
8) "monetary instruments" - travel checks, bills of exchange, checks (bank checks), and also securities in documentary form which certify the obligation of the issuer (debtor) on payment of money and in which person to whom such payment is performed is not specified;
9) "interested person" - person whose interests concerning goods are infringed by decisions, actions (failure to act) of customs authorities or their officials;
10) "prohibitions and restrictions" - applied concerning the goods moved through customs border of the Union, measures of non-tariff regulation including entered unilaterally according to the Agreement on the Union, measures of technical regulation, sanitary, veterinary and sanitary and quarantine phytosanitary measures, measures of export control, including measure concerning military products and the radiation requirements established according to the Agreement on the Union and (or) the legislation of state members;
11) "foreign person" - person who is not person of state member;
12) "foreign goods" - the goods which are not goods of the Union, including lost the status of goods of the Union according to this Code and also goods which acquired the status of foreign goods (are recognized as foreign goods) according to this Code;
13) "information resources of customs authorities" - the arranged set of the documentary information (the database, other arrays of information) containing in information systems of customs authorities;
14) "artificial islands" - the objects fixed according to the project documentation on their creation in the location having alluvial, the bulk, pile and other not floating acting over water surface in case of the maximum inflow basic basis, the defenses used for the purpose of providing and safety of state members, regional geological studying, geological studying, exploration and production of mineral resources, carrying out sea resource researches of water biological resources and implementation of fishery, carrying out sea scientific research, in other purposes which are not contradicting international treaties of state members with the third party and to the legislation of state members;
15) "business documents" - the 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 the Union (invoices (invoices), specifications, shipping (packaging) sheets and other documents);
16) "person" - physical person, the legal entity, and also the organization, not being the legal entity;
17) "person of state member" - the legal entity, the organization, not being the legal entity, created according to the legislation of state members, and also the physical person having the permanent residence in state member including the individual entrepreneur registered according to the legislation of state member;
18) "the international agreements of state members with the third party" - the international treaty of one of state members with the third party or the international treaty with the third party which participants are several or all state members;
19) "the international mailings" - sending and departures of written correspondence which are subjects to post exchange according to acts of Universal Postal Union are followed by the documents provided by acts of Universal Postal Union, are sent out of limits of customs area of the Union from places (organizations) of the international post exchange, or arrive on customs area of the Union to places (organizations) of the international post exchange, or follow en route through customs area of the Union;
20) "measures of protection of the domestic market" - the special protective, anti-dumping, countervailing measures and other measures of protection of the domestic market established according to the Agreement on the Union, entered concerning the goods coming from the third countries and imported on customs area of the Union;
21) "measures of customs and tariff regulation" - the measures applied according to the Agreement on the Union concerning the imported (imported) on customs area of the Union goods and including application of rates of import customs duties, tariff quotas, tariff preferences, the tariff privileges;
22) "the appointed operator of mail service" - the person officially appointed by the member country of Universal Postal Union and providing rendering services of mail service according to the legislation of state members and acts of Universal Postal Union;
23) "cash" - the bank notes in the form of banknotes and treasury notes, coins, except for coins from precious metals which are in circulation and being legal means of payment in state members or the states (group of the states) which are not members of the Union including withdrawn or withdrawn from circulation, but subject to exchange on the bank notes which are in circulation;
24) "taxes" - the value added tax, excises (the excise tax or the excise duty) levied in connection with commodity importation on customs area of the Union;
25) "illicit movement of goods through customs border of the Union" - movement of goods through customs border of the Union out of places through which according to article 10 of this Code movement of goods through customs border of the Union shall or can be performed, or out of working hours of the customs authorities which are in these parts, or with concealment from customs control, or with doubtful customs declaring or non 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;
26) "carrier" - person transporting (transportation) of goods and (or) passengers through customs border of the Union and (or) transportation (transportation) of the goods which are under customs control on customs area of the Union. When moving goods by pipeline transport or on power lines carrier is person responsible for use of pipeline transport or power lines, and (or) for movement of goods by pipeline transport or on power lines, and (or) for control and accounting of these goods;
27) "movement of goods through customs border of the Union" - commodity importation on customs area of the Union or commodity exportation from customs area of the Union;
28) "preliminary information" - data in electronic form on the goods assumed to movement through customs border of the Union, the vehicles of international delivery transporting such goods, time and the place of arrival of goods for customs area of the Union, the passengers arriving to customs area of the Union;
29) "crimes" - crimes or criminal offenses on which production is referred to maintaining customs authorities according to the legislation of state members;
30) "supplies" - goods:
necessary for ensuring normal operation and maintenance of water vessels, aircrafts and trains in places of their parking and transit, except for spare parts and the equipment;
intended for consumption and (or) uses by passengers and members of crews water, aircrafts or passengers of trains and workers of crews of train, and also for distribution or realization to such persons;
31) "constructions, installations" - the underwater objects fixed according to the project documentation on their creation in the location, floating drilling rigs, sea floating platforms, other vessels, underwater constructions, including wells, sea stationary platforms, stationary drilling rigs, other floating and stationary objects used for the purpose of ensuring defense and safety of state members, regional geological studying, geological studying, exploration and production of mineral resources, carrying out sea resource researches of water biological resources and implementation of fishery, carrying out sea scientific research in other purposes which are not contradicting international treaties of state members with the third party and to the legislation of state members;
32) "customs declaration" - the customs paper containing data on goods and other data necessary for release of goods;
33) "customs duty" - the obligatory payment levied by customs authorities in connection with movement of goods through customs border of the Union;
34) "customs procedure" - set of the regulations determining for the purposes of customs regulation of condition and procedure for use of goods on customs area of the Union or beyond its limits;
35) "customs declaring" - the statement to customs authority with use of the customs declaration of data on goods, about the chosen customs procedure and (or) other data necessary for release of goods;
36) "customs papers" - the customs declaration and other documents constituted only for making of customs transactions and carrying out customs control and also in the course and by results of making of customs transactions and carrying out customs control;
37) "customs transactions" - the actions made by persons and customs authorities according to international treaties and acts in the field of customs regulation and (or) the legislation of state members on customs regulation;
38) "customs authorities" - customs authorities of state members;
39) "the customs duties, taxes levied in the form of cumulative customs payment" - the amount of customs duties, taxes estimated concerning goods for private use at the rates of customs duties, taxes applied according to Article 53 of this Code;
40) "the customs duties, taxes levied at the single rates" - the amount of customs duties, taxes estimated concerning goods for private use without separation into the customs duties constituting it, taxes;
41) "customs control" - set of the actions made by customs authorities directed to check and (or) ensuring compliance with international treaties and acts in the field of customs regulation and the legislation of state members on customs regulation;
42) "customs authority of appointment" - customs authority in which region of activities there is delivery location of goods determined by customs authority of departure or which completes action of customs procedure of customs transit;
43) "customs authority of departure" - customs authority which makes the customs transactions connected with goods placement under customs procedure of customs transit;
44) "the customs representative" - the legal entity included in the register of customs representatives, making customs transactions for and on behalf of the customs applicant or other interested person;
45) "goods" - any personal estate, including currency of state members, securities and (or) currency values, travel checks, electrical energy, and also other moved things equated to real estate;
46) "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 of the Union in the accompanied or unaccompanied baggage, by transfer in the international mailings or otherwise;
the goods which are on customs area of the Union completely made (got received grown up) on customs area of the Union;
the goods which are on customs area of the Union acquired the status of goods of the Union or recognized as goods of the Union according to this Code or before its entry into force;
the goods which are on customs area of the Union made (made) in one or several state members from the goods specified in paragraphs second and third this subitem;
the goods which are exported from customs area of the Union and kept the status of goods of the Union according to this Code;
48) "transport (transportation) documents" - the documents confirming availability of the transportation agreement of goods and accompanying them in case of such transportation (the bill of lading, delivery note, the document confirming the conclusion of the freight forwarding agreement, and other documents);
49) "vehicles" - the type of goods including water vessel, the aircraft, the automotive vehicle, trail car, semitrailer truck, the rail vehicle (railway rolling stock, unit of railway rolling stock), 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;
50) "vehicles for private use" - the type of goods for private use including separate types of car - and motor-vehicles and trail cars to car - and to motor-vehicles, the determined by the Eurasian economic commission, water vessel or the aircraft together with spare parts to them and their regular accessories and the equipment, fuels and lubricants cooling and other technical liquids containing in the filling reservoirs provided by their design belonging on right of possession, uses and (or) orders to the physical person moving these vehicles through customs border of the Union for personal reasons, but not for transportation of persons for remuneration of industrial or commercial transportation of goods for remuneration or it is free, including the vehicles registered on legal entities and individual entrepreneurs;
51) "vehicles of international delivery" - vehicles which are used for 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;
52) "express load" - the goods transported within high-speed transportation by transport of any kind 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. For the purposes of of this Code:
1) the concepts "free (special, special) economic zone" (further - SEZ), "logistic SEZ", "port SEZ" and "resident (the participant, the subject) of SEZ" are used in the values defined by international treaties within the Union;
2) the concepts "head of diplomatic representation", "members of diplomatic staff of diplomatic representation", "members of administrative technicians of diplomatic representation", "members of service personnel of diplomatic representation", "head of consular establishment", "consular officials of consular establishments", "consular employees of consular establishments", "workers of service personnel of consular establishments", "members of families", "staff of diplomatic representation", "employees of consular establishment" are used in the values determined by the Vienna convention on the diplomatic intercourses of April 18, 1961 and the Vienna convention on the consular intercourses of April 24, 1963.
3. In this Code:
1) the territory of SEZ is understood as all territory of SEZ or part of the territory of SEZ in which according to the legislation of state member in the territory of which SEZ is created customs procedure of free customs zone is applied;
2) the diplomatic representations and consular establishments located on customs area of the Union are understood as the diplomatic representations and consular establishments of the states which are not members of the Union, located in the territories of state members and the diplomatic representations, consular establishments of one state members located in the territories of other state members;
3) other organizations or their representations are understood as the organizations or their representations which use privileges and immunities in the territory of state member according to international treaties of this state member and are included in the list created by the Eurasian economic commission (further - the Commission).
4. The commission based on information provided by state members creates the list of the organizations or their representations which use privileges and immunities in the territory of state member according to international treaties of this state member, and provides its placement on the official site of the Union on the Internet (further - the Internet).
5. Other concepts used in this Code are applied in the values determined by the relevant articles of this Code, and also the Agreement on the Union.
6. The concepts of the civil legislation and other industries of the legislation used in this Code are applied in each of state members in that value in which they are used in the corresponding industries of the legislation of state member if other is not established by this Code.
Informing on international treaties and acts in the field of customs regulation is performed by the Commission and customs authorities by placement them respectively on the official site of the Union and the official sites of customs authorities on the Internet, and also by bringing information on them to general data by means of television and radio, use of information technologies, and also other public methods of distribution of information.
1. The term established by international treaties and acts in the field of customs regulation 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 international treaties and acts in the field of customs regulation do not establish special procedure for calculation of terms, the rules provided by Items 3-9 of this Article are applied to determination of the beginning and the termination of the terms determined by period of time in international treaties and acts in the field of customs regulation.
3. The current of the term determined by period of time, estimated for years, months or days begins next day after calendar date or day of approach of event which determine its beginning, and estimated for hours, - from the o'clock following after hour of approach of event which determines 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 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 made till 24 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.
If written applications and notices were handed over in organization (organization) of mail service till 24 o'clock the last day of term, fixed term is not considered passed.
8. If term is estimated in the working days, under the working days are understood:
1) days of the week Monday through Friday on which the days announced non-working according to the legislation of state members do not fall;
2) the days off for which according to the legislation of state members the working days are postponed.
9. If in places of movement of goods through customs border of the Union and in 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. The customs area of the Union is constituted by the territories of state members, and also artificial islands which are outside the territories of state members, constructions, installations and other objects concerning which state members have the exclusive jurisdiction.
2. Customs border of the Union are limits of customs area of the Union, and also according to international treaties within the Union - limits of the separate territories which are in the territories of state members.
1. When making customs transactions and carrying out customs control the measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market, legal acts of state members in the field of the taxation existing on the date of registration of the customs declaration or other customs papers if other is not established by this Code, according to the Agreement on the Union or international treaties within the Union, and are applied to application of legal acts of state members in the field of the taxation - also the legislation of state members.
2. Concerning the goods moved through customs border of the Union with violation of the requirements established by international treaties and acts in the field of customs regulation measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market, the international agreements and acts in the field of customs regulation, the legal acts of state members in the field of the taxation existing on the date of the actual crossing with goods of customs border of the Union if other is not established by this Code, according to the Agreement on the Union or international treaties within the Union, and are applied to application of legal acts of state members in the field of the taxation - also the legislation of state members.
If day of the actual crossing is not established by goods of customs border of the Union, measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market, the international agreements and acts in the field of customs regulation, the legal acts of state members in the field of the taxation existing on the date of violation identification if other is not established by this Code, according to the Agreement on the Union or international treaties within the Union, and are applied to application of legal acts of state members in the field of the taxation - also the legislation of state members.
3. If the legislation of state members on customs regulation according to Item 8 of Article 104 of this Code as features of customs declaring provides submission of two and more declarations on goods, then concerning goods which customs declaring is performed with such features, measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market, legal acts of state members in the field of the taxation are applied on the date of registration of the first declaration for goods.
1. Goods move through customs border of the Union and (or) are located under customs procedures with observance of prohibitions and restrictions.
2. Observance of the measures of non-tariff regulation including entered unilaterally and measures of technical regulation proves to be true in the cases and procedure determined by the Commission or the legislation of state members according to the Agreement on the Union, and measures of export control, including died concerning military products, - in the cases and procedure established according to the legislation of state members, way of submission of the documents and (or) data confirming observance of such measures.
3. Observance of sanitary, veterinary and sanitary and quarantine phytosanitary measures and radiation requirements proves to be true by results of implementation of sanitary and epidemiologic, veterinary, quarantine phytosanitary, radiation control (supervision) according to the procedure, the established Agreement on the Union and acts of the Commission adopted according to it, and (or) according to the procedure, established by the legislation of state members.
4. Features of import to customs area of the Union and (or) export from customs area of the Union by physical persons of the goods included in the single inventory provided by the Agreement on the Union to which measures of non-tariff regulation in trade with the third countries are applied in goods quality for private use are determined by the Commission.
5. If the acts establishing prohibitions and restrictions do not determine cases and (or) procedure for confirmation of their observance, observance of such prohibitions and restrictions proves to be true when moving goods through customs border of the Union, and also when placing goods under customs procedure of release for internal consumption or customs procedure of export.
6. The obligation on observance of prohibitions and restrictions is not assigned to customs applicants when placing under customs procedure of customs transit of the international mailings if they are transported:
1) from the place of arrival to the place of making of customs transactions with the goods sent in the international mailings;
2) from the place of arrival to the place of departure.
1. Customs papers are filled in in Russian or in state language of state member to which customs authority customs papers are submitted if other is not established by this Code.
The customs papers completed in the territory of one state member and which are subject to representation of other state member to customs authorities when making customs transactions are filled in in Russian.
2. The data which are subject to specifying in customs papers in the coded type are specified with use of the qualifiers approved by the Commission, and before their approval by the Commission - with use of the qualifiers used according to the legislation of state members on customs regulation.
3. The structure and format of customs papers in the form of electronic documents are established according to the legislation of state members, except as specified, when according to this Code, other international treaties and acts in the field of customs regulation the structure and format of customs papers in the form of electronic documents are determined by the Commission.
4. The customs papers which are not provided by this Code, other international treaties and acts in the field of customs regulation, their form, procedure for filling of these forms, modification (amendments) of such customs papers can be established by the legislation of state members on customs regulation.
5. If this Code, other international treaties and acts in the field of customs regulation does not provide determination of procedure for filling of forms of customs papers and (or) procedure for entering into customs papers of changes (amendments), such procedure can be determined by the legislation of state members on customs regulation.
1. All persons on an equal basis have the right to movement of goods through customs border of the Union according to the procedure and on conditions which are established by this Code or according to this Code.
2. The goods moved through customs border of the Union are subject to customs control according to this Code.
1. Movement of goods through customs border of the Union is performed in places of movement of goods through customs border of the Union, except as specified, when movement of goods through customs border of the Union can be performed in other places according to Item 3 of this Article, and in working hours of the customs authorities which are in these parts.
2. Places of movement of goods through customs border of the Union are check points through the frontiers of state members or other places determined according to the legislation of state members.
3. Movement of goods through customs border of the Union can be performed in other places, than the places specified in Item 2 of this Article, in the cases and procedure determined according to the legislation of state members.
4. Places of movement of goods through customs border of the Union through which goods arrive to customs area of the Union are places of arrival.
Places of movement of goods through customs border of the Union through which goods decrease from customs area of the Union are places of departure.
Information on places of arrival and places of departure goes customs authorities to the Commission for forming of general lists of places of arrival and places of departure and their placement on the official site of the Union on the Internet.
Forms of general lists of places of arrival and places of departure, procedure for their forming, maintaining and use of data from them, and also procedure and specifications, including structure and format, submissions of information on places of arrival and places of departure are determined by the Commission.
5. Separate types of goods can arrive to customs area of the Union or decrease from customs area of the Union only in places of movement of the goods through customs border of the Union determined according to the legislation of state members for import (arrival) of such types of goods to customs area of the Union or their export (departure) from customs area of the Union.
6. Customs authorities have no right to limit person in the choice of the place of movement of goods through customs border of the Union depending on goods origin, the countries of departure and purpose of goods.
7. For the purpose of informing on check points through frontiers of the state members located on customs border of the Union, the Commission creates and posted on the official site of the Union on the Internet the directory list of such check points and the general register of passports of such check points on the basis of the information about them represented by authorized state bodies of state members.
Forms of the specified list and the register, procedure for their forming, maintaining and use of the data containing in them and also specifications, including structure and format, submissions of data on check points through frontiers of the state members located on customs border of the Union are determined by the Commission.
8. Provisions of this Article are not applied when moving through customs border of the Union of the goods moved with pipeline transport or on power lines.
1. The purpose of submission of the preliminary information is receipt by customs authorities of data on the goods planned to movement through customs border of the Union for risks assessment and adoption of provisional solutions about the choice of objects, forms of customs control and measures providing carrying out customs control before arrival of goods on customs area of the Union.
The preliminary information is used by customs authorities for acceleration of making of customs transactions and optimization of carrying out customs control.
2. The structure of the preliminary information provided to customs authorities depending on the purposes of its use is subdivided on:
1) structure of the preliminary information used by customs authorities for risks assessment and adoption of provisional solutions about the choice of objects, forms of customs control and measures providing carrying out customs control;
2) structure of the preliminary information used by customs authorities for acceleration of making of customs transactions and optimization of carrying out customs control.
3. The preliminary information is without fail provided in the structure determined for the purposes provided by the subitem 1 of Item 2 of this Article.
The preliminary information in the structure determined for the purposes provided by the subitem 2 of Item 2 of this Article is submitted at the request of persons who can represent it.
4. The preliminary information can be presented in the form of the electronic document.
The preliminary information presented in the form of the electronic document can be used when making the customs transactions connected with the notification on arrival of goods on customs area of the Union, goods placement on temporary storage, customs declaring and also when making other customs transactions determined by the Commission.
5. The preliminary information is provided to customs authority of state member in the territory of which the planned place of movement of goods through customs border of the Union, before arrival of goods on customs area of the Union is located.
6. The preliminary information is provided with use of resources of the Internet, by interaction of information system of customs authority and information systems of persons providing the preliminary information and (or) the different way determined by the Commission.
7. The preliminary information is provided in Russian and if Russian is not state language in state member to which customs authority the preliminary information is provided, at the choice of person the preliminary information is provided in Russian or in state language of this state member.
By the legislation on customs regulation of state member to which customs authority the preliminary information is provided the possibility of submission of the preliminary information in English can be established.
8. The customs authority registers provided preliminary information or refuses its registration according to the procedure and terms which are determined by the Commission.
9. The customs authority registers provided preliminary information by assignment of registration number by it.
10. The customs authority refuses registration of the preliminary information if the provided information does not correspond to structure, structure and format determined by the Commission and (or) the requirement, stipulated in Item to the 7th this Article.
11. Data on registration of the preliminary information with indication of registration number of the preliminary information or about refusal with indication of the reasons of such refusal go to its registration to the person who provided the preliminary information, electronically.
12. The preliminary information is stored in information systems of customs authorities within 30 calendar days from the date of its registration and if the Commission determines other term, - during the term determined by the Commission then such information is not used by customs authorities as the preliminary information.
The commission has the right to determine other storage duration of the preliminary information in information systems of customs authorities, than the term established by paragraph one of this Item.
13. In case of non-presentation of the preliminary information which shall be represented without fail or violation of terms of its representation the measures established according to the legislation on customs regulation of state member to which customs authority such preliminary information is subject to representation are taken.
14. By the legislation of state members responsibility for non-presentation to customs authorities of the preliminary information or for violation of terms of its representation can be established.
15. The preliminary information can not be provided in the relation:
1) the goods for private use moved through customs border of the Union with physical persons;
2) the goods sent in the international mailings;
3) the goods specified in Item 1 of article 296 of this Code;
4) the goods moved for natural disaster response, accidents and catastrophic crashes;
5) military loads which status is confirmed by the omission (the military omission) issued according to the legislation of state member;
6) the goods placed under special customs procedure in the place of arrival;
7) the goods of the Union transported through the territories of the states which are not members of the Union;
8) the goods moved through customs border of the Union and imported on the territory of SEZ which limits fully or partially match with sites of customs border of the Union if it is stipulated by the legislation state member in the territory of which such SEZ is created;
9) other goods in the cases determined by the Commission.
16. The preliminary information is not provided on the goods moved with pipeline transport or on power lines.
17. The structure of the preliminary information, structure and format of such information, procedure and terms of submission of the preliminary information, including the preliminary information presented in the form of the electronic document procedure for forming and use of the preliminary information in the form of the electronic document, person which shall or have the right to provide to customs authorities the preliminary information, are determined by the Commission depending on mode of transport by which it is transported (transportation) of goods, and uses of such preliminary information by customs authority are more whole.
18. As the preliminary information the data declared in the customs declaration in the form of the electronic document submitted concerning goods which customs declaring is performed with the features determined by article 114 of this Code in the cases and procedure determined by the Commission, and before their determination by the Commission - in the cases and procedure established according to the legislation of state members can be used.
1. The goods which arrived to customs area of the Union which according to the established prohibitions and restrictions are not subject to import to customs area of the Union shall be without delay exported from customs area of the Union without their unloading from the vehicle of international delivery, except for their overloads on other vehicle of international delivery for the purpose of such export if other is not established by this Code, international treaties of state members with the third party and (or) the legislation of state members.
Measures for export from customs area of the Union of the specified goods are taken by carrier, and in case of its absence - person having right of possession, uses and (or) orders of goods at the time of their import to customs area of the Union if other persons are not defined by international treaties of state members with the third party and (or) the legislation of state members.
2. Goods which according to the established prohibitions and restrictions are not subject to export from customs area of the Union cannot be actually exported from customs area of the Union if other is not established by international treaties of state members with the third party.
3. In case of identification in case of arrival of goods on customs area of the Union or departure of goods from customs area of the Union of non-compliance with prohibitions and restrictions the customs authority makes the decision on commodity importation prohibition on customs area of the Union or commodity exportation from customs area of the Union and brings it to the attention of carrier, in case of its absence - person having right of possession, uses and (or) orders of goods at the time of their import to customs area of the Union or at the time of their export from customs area of the Union.
4. In case of impossibility after receipt of the decision of customs authority on commodity importation prohibition on customs area of the Union of immediate export from customs area of the Union of the goods specified in paragraph one of Item 1 of this Article, such goods are detained by customs authorities according to Chapter of 51 of this Code.
5. In case of receipt of the decision of customs authority on commodity exportation prohibition from customs area of the Union and non-realization of their return on customs area of the Union from the place of departure during the term established by the legislation of state members, the goods specified in Item 2 of this Article are detained by customs authorities according to Chapter of 51 of this Code.
1. Ownership, use and (or) the order of the goods imported on customs area of the Union after crossing of customs border of the Union and before their release by customs authority are performed according to the procedure and on conditions which are established by this Chapter, Chapters 14 and 16 of this Code, and concerning separate types of goods - also Chapters 37 - 43 of this Code.
2. Ownership, use and (or) the order of goods on customs area of the Union or beyond its limits after their release by customs authority are performed according to customs procedure under which goods, or according to the procedure and on conditions which are established for the separate types of goods which are subject to customs declaring and (or) release without room under customs procedures are placed.
3. Ownership, use and (or) the order of the goods which are exported from customs area of the Union after arrival in the place of departure before crossing of customs border of the Union are performed according to the procedure and on conditions which are established by this head and Chapter 15 of this Code, and concerning separate types of goods - also by Chapters 37 - 43 of this Code.
1. The goods imported on customs area of the Union are under customs control from the moment of crossing of customs border of the Union.
2. The goods of the Union which are exported from customs area of the Union are under customs control from the moment of registration of the customs declaration or making of the action which is directly directed to implementation of commodity exportation from customs area of the Union.
3. The conversion products, waste and remaining balance received (formed) and which are on customs area of the Union, acquired the status of foreign goods according to this Code are considered being under customs control from the moment of their obtaining (education).
4. The goods made (received) of the foreign goods placed under customs procedure of free customs zone, and also the goods made (received) of the foreign goods placed under customs procedure of free customs zone, and goods of the Union are considered being under customs control from the moment of their production (obtaining).
The goods made (received) of the foreign goods placed under customs procedure of free warehouse, and also the goods made (received) of the foreign goods placed under customs procedure of free warehouse, and goods of the Union are considered being under customs control from the moment of their production (obtaining).
5. The goods of the Union placed (placed) under customs procedure of free customs zone are under customs control from the moment of registration of the declaration for goods given for goods placement under this customs procedure, except for the goods of the Union imported (imported) on the territory of port SEZ or logistic SEZ and which are under customs control from the moment of their import to the territory of port SEZ or logistic SEZ.
The goods made (received) of the goods of the Union placed under customs procedure of free customs zone, and the goods made (received) of the goods of the Union placed under customs procedure of free customs zone and the goods of the Union which are not placed under customs procedure of free customs zone are considered being under customs control from the moment of their production (obtaining).
6. The goods of the Union placed (placed) under customs procedure of free warehouse are under customs control from the moment of registration of the declaration for goods submitted for goods placement under this customs procedure.
The goods made (received) of the goods of the Union placed under customs procedure of free warehouse, and the goods made (received) of the goods of the Union placed under customs procedure of free warehouse and the goods of the Union which are not placed under customs procedure of free warehouse are considered being under customs control from the moment of their production (obtaining).
7. The goods specified in Items 1 and 3 of this Article, and also the goods which are not recognized as goods of the Union according to Articles 210 and 218 of this Code specified in item 4 of this Article are under customs control before the following circumstances:
1) acquisition according to this Code of the status of goods of the Union, except for case, stipulated in Item the 12th this Article;
2) the actual export of these goods from customs area of the Union;
3) the actual destruction of the goods placed under customs procedure of destruction;
4) recognition of part of the foreign goods placed under customs procedure of conversion on customs area or customs procedure of conversion for internal consumption, losses of production;
5) recognition according to the legislation of state members of the waste formed as a result of making of transactions on conversion on customs area of the Union, conversion for internal consumption or destruction of the goods placed under customs procedure of destruction, unsuitable for their further commercial use or representation to customs authority of the documents confirming the fact of burial, neutralization, utilization or destruction of the formed waste different way or the fact of their transfer for making of such transactions;
6) start of these goods in space, the flying spacecraft and goods which are in it except for returned;
7) completion of action of customs procedure of customs transit concerning the goods of the Union transported through the territories of the states which are not members of the Union;
8) recognition by customs authority according to the legislation of state members on customs regulation of the fact of destruction and (or) irretrievable loss of these goods owing to accident or force majeure or the fact of irretrievable loss of these goods as a result of natural wastage under normal conditions transportations (transportation) and (or) storage;
9) representation to customs authority of the documents confirming the fact of burial, neutralization, utilization or destruction by different way of these goods in the cases specified in the subitem 1 of Item 10 of Article 207 and the subitem 1 of Item 7 of article 215 of this Code;
10) completion of action of customs procedure of free customs zone in the case specified in the subitem 3 of Item 10 of article 207 of this Code;
11) payment and (or) collection of customs duties, taxes concerning the goods for private use imported with exemption of customs duties, taxes in case of making of actions in defiance of the conditions of import to customs area of the Union of goods for private use established according to Item 8 of article 266 of this Code with exemption of customs duties, taxes and (or) restrictions on use and (or) order with these goods;
12) release of the vehicles of international delivery which are temporarily exported from customs area of the Union, 272 of this Code of the vehicles of international delivery which are considered as conditionally released goods except for specified in paragraphs second and third the subitem 2 of Item 2 of Article, and the vehicles of international delivery specified in paragraph four of the subitem 2 of Item 2 of Article 272 of this Code in case of their return import to customs area of the Union;
13) payment and (or) collection of customs duties, taxes, the special, anti-dumping, compensatory duties concerning temporarily imported vehicles of international delivery in case of approach of the circumstances specified in Item 8 of article 279 of this Code;
14) other circumstances determined by the Commission and (or) established by the legislation of state members on customs regulation.
8. The goods of the Union specified in Item 2 of this Article are under customs control before the actual crossing of customs border of the Union, withdrawal of the customs declaration according to article 113 of this Code or before circumstances, the specified Items 9 and 10 of this Article.
9. The goods for private use which are exported from customs area of the Union not subject to customs declaring and also goods for private use concerning which it is refused release are not considered being under customs control in case of approach of one of the following circumstances:
1) before the actual crossing of customs border of the Union such goods are turned into property (income) of state member according to the legislation of this state member, or customs authority according to the legislation of state members on customs regulation proven fact of their destruction and (or) irretrievable loss owing to accident or force majeure or the fact of their irretrievable loss as a result of natural wastage under normal conditions of transportation (transportation) and (or) storage;
2) such goods are exported from the place of departure on other part of customs area of the Union with the permission of customs authority.
10. The goods of the Union placed under customs procedure of outward processing or customs procedure of temporary export and exported from customs area of the Union are under customs control before completion or cancellation of the corresponding customs procedure.
11. The goods specified in item 4 of this Article, recognized as goods of the Union according to Articles 210 and 218 of this Code and also the goods of the Union specified in Items 5 and 6 of this Article are under customs control before the following circumstances:
1) the actual crossing of customs border of the Union if action of customs procedure of free customs zone or customs procedure of free warehouse is completed by the room of these goods under customs procedure of export;
2) the room of these goods under customs procedure of reimport;
3) recognition by customs authority according to the legislation of state members on customs regulation of the fact of destruction and (or) irretrievable loss of these goods owing to accident or force majeure or the fact of irretrievable loss of these goods as a result of natural wastage under normal conditions transportations (transportation) and (or) storage;
4) representation to customs authority of the documents confirming the fact of burial, neutralization, utilization or destruction by different way of these goods in the cases specified in the subitem 1 of Item 10 of Article 207 and the subitem 1 of Item 7 of article 215 of this Code;
5) completion of action of customs procedure of free customs zone in the case specified in the subitem 3 of Item 10 of article 207 of this Code.
12. Goods which acquired the status of goods of the Union and which customs declaring was performed with the features determined by article 117 of this Code are under customs control about day of release of the last component of goods or before modification (amendments) of the data containing in declarations on goods concerning goods components according to Item 9 of article 117 of this Code.
13. The goods placed under customs procedure of free customs zone, specified in Items 12 and 13 of article 207 of this Code are in the cases provided by these Items under customs control before completion concerning these goods of action of customs procedure of free customs zone according to Items 12 and 13 of article 207 of this Code.
14. The goods placed under customs procedure of free warehouse, specified in Item 9 of article 215 of this Code are in the case provided by this Item under customs control before completion concerning these goods of action of customs procedure of free warehouse according to Item 9 of article 215 of this Code.
15. The goods of the Union placed (placed) under customs procedure of duty-free trade are under customs control from the moment of registration of the customs declaration submitted for goods placement under this customs procedure before completion of action of customs procedure of duty-free trade according to Item 1 and the subitem 2 of Item 5 of article 246 of this Code.
1. The goods imported on customs area of the Union which became useless spoiled or damaged owing to accident or force majeure before their customs declaring including during their temporary storage, and also in transit (transportation) according to customs procedure of customs transit, except for the goods specified in Item 2 of this Article when making concerning their customs transactions are considered further as imported on customs area of the Union in unusable, the spoiled or damaged condition.
2. The goods imported on customs area of the Union which became useless spoiled or damaged owing to accident or force majeure to their statement to release before submission of the declaration on goods according to article 120 of this Code or about one day from which such goods are considered placed under customs procedure of free customs zone in the territory of port SEZ or logistic SEZ according to Article 204 of this Code including during their temporary storage, and also in transit (transportation) according to customs procedure of customs transit when making concerning their customs transactions are considered further as imported on customs area of the Union in unusable, the spoiled or damaged condition.
1. Foreign goods which are by a court decision confiscated or turned into property (income) of state member are not subject to the room under customs procedures, and goods for private use - to release in free circulation. The specified goods acquire the status of goods of the Union from the date of entry into force of such decision.
2. Foreign goods on which collection on account of payment of customs duties, taxes, the special, anti-dumping, compensatory duties is by a court decision turned acquire the status of goods of the Union according to the legislation of state members.
1. Interested persons and state bodies of state members have the right to select tests and (or) samples of the goods which are under customs control with the permission of customs authority.
2. Permission to sampling and (or) samples of goods is issued by customs authority if such selection:
1) is not complicated by carrying out customs control;
2) does not change characteristics of goods;
3) is not involved by evasion from payment of customs duties, taxes or non-compliance with prohibitions and restrictions, measures of protection of the domestic market.
3. Permission to sampling and (or) samples of goods or refusal in such permission is issued no later than 1 working day following behind day of the address of persons and bodies specified in Item 1 of this Article.
4. The separate customs declaration on tests and (or) samples of goods does not move provided that they will be specified in the declaration goods when placing goods under customs procedures, and when moving goods through customs border of the Union according to the procedure and on conditions which are provided by Chapters 37 and 40 of this Code, - in the passenger customs declaration.
1. Persons performing activities in the field of customs affairs the Authorized Economic Operators and persons owning and (or) using foreign goods, and also the goods of the Union placed under customs procedure of free customs zone and customs procedure of free warehouse shall represent to customs authorities the reporting on the stored, transported, realized, processed and (or) used goods, and also on committed customs transactions taking into account paragraph two of this Item.
According to the legislation of state members on customs regulation it can be determined that specified persons the reporting is submitted only upon the demand of customs authority.
2. The method of submission of the reporting, report form, structure and format of the presented reports in the form of the electronic document, procedure for their filling, and also procedure and terms of submission of the reporting are determined according to the legislation of state members on customs regulation.
1. The single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - the Commodity nomenclature of foreign economic activity) is commodity description and coding system which is used for classification of goods for the purpose of application of measures of customs and tariff regulation, export customs duties, prohibitions and restrictions, measures of protection of the domestic market, maintaining customs statistics.
The commodity nomenclature of foreign economic activity can be used for the purpose of the taxation of goods and in other purposes provided by the international treaties and acts constituting the right of the Union and (or) the legislation of state members.
2. The international basis of the Commodity nomenclature of foreign economic activity are the Harmonized commodity description and coding system of World Customs Organization and the single Commodity nomenclature of foreign economic activity of the Commonwealth of Independent States.
3. The commodity nomenclature of foreign economic activity affirms the Commission.
4. Explanations to the Commodity nomenclature of foreign economic activity are accepted by the Commission.
5. Maintaining the Commodity nomenclature of foreign economic activity is performed by the Commission. For this purpose are performed by the Commission:
1) monitoring of changes of the international basis of the Commodity nomenclature of foreign economic activity, and also explanations on interpretation of this international basis;
2) reduction of the Commodity nomenclature of foreign economic activity and explanations to it in compliance with its international basis;
3) introduction according to offers of state members of changes into the Commodity nomenclature of foreign economic activity and in explanations to it;
4) creation and the direction in authorized state bodies of state members of information on compliance of codes of the Commodity nomenclature of foreign economic activity at the level of goods items, subline items and subsubline items in the form of tables upon transition to the next version of its international basis;
5) preparation and the direction in authorized state bodies of state members of the Commodity nomenclature of foreign economic activity and explanations to it;
6) other functions necessary for maintaining the Commodity nomenclature of foreign economic activity.
6. The procedure for maintaining the Commodity nomenclature of foreign economic activity by the Commission, including modification of it and of explanations to it, and also interactions is determined by these questions of the Commission and authorized state bodies of state members by the Commission.
1. The customs applicant and other persons perform classification of goods according to the Commodity nomenclature of foreign economic activity in case of customs declaring and in other cases when according to international treaties and acts in the field of customs regulation the customs authority is told commodity code according to the Commodity nomenclature of foreign economic activity.
In case of customs declaring classification of goods is not performed if according to this Code in the customs declaration are not subject to specifying of the data on commodity code according to the Commodity nomenclature of foreign economic activity.
Check of correctness of classification of goods is performed by customs authorities.
2. The customs authority performs classification of goods in the following cases:
1) identification by customs authority both to, and after release of goods of their incorrect classification in case of customs declaring. In this case the customs authority makes the decision on classification of goods. The form of the decision on classification of goods, procedure and terms of its acceptance are established according to the legislation of state members on customs regulation;
2) calculation of customs duties, taxes, the special, anti-dumping, compensatory duties which are subject to payment:
according to Article 56, Item 5 of Article 72, Item 11 of Article 137, Item 12 of Article 198, Item 9 of Article 208, Item 6 of Article 216 and article 315 of this Code;
in case of approach of the circumstances specified in item 4 of Article 91, Item 3 of Article 97, item 4 of Article 103, Item 5 of Article 153, Item 8 of Article 279, item 4 of Article 280, item 4 of Article 284, Items 3 and 8 of Article 295 and Item 3 of article 309 of this Code;
in case of non-execution by the customs applicant of the actions specified in Item 9 of article 117 of this Code;
3) other cases provided by this Chapter.
3. If in case of classification of goods in the cases provided by the subitem 2 of Item 2 of this Article the customs authority has no exact data on characteristics of goods, their names or other information necessary for classification of goods at the level of 10 signs, determination of commodity code according to the Commodity nomenclature of foreign economic activity at the level at least first 4 signs proceeding from the available data on the characteristics of goods influencing classification signs is allowed.
4. The commodity codes specified in business, transport (transportation) and (or) other documents, and also in the conclusions, references, acts of the examinations issued by expert organizations are not obligatory for classification of goods.
1. According to the statement of persons customs authorities can perform classification of goods before their customs declaring by adoption of provisional solutions about classification of goods according to the Commodity nomenclature of foreign economic activity (further - provisional solutions about classification of goods) and decisions on classification of the goods moved through customs border of the Union in not collected or sorted type, including in incomplete or incomplete type.
2. Provisional solutions are made on classification of goods according to this Chapter.
3. Decisions on classification of the goods moved through customs border of the Union in not collected or sorted type, including in incomplete or incomplete type are accepted in form, according to the procedure and terms which are established according to the legislation of state members on customs regulation.
The inventory on which customs authorities make the specified decisions on classification of goods for the purpose of implementation of customs declaring with the features determined by article 117 of this Code is determined by the Commission and the legislation of state members in the cases provided by the Commission.
4. Provisional solutions about classification of goods are applied in the territory of state member which customs authorities made such provisional solutions on classification of goods, and in the case provided by the paragraph the second this Item - also in the territories of other state members. In case of customs declaration of goods of the data on commodity codes according to the Commodity nomenclature of foreign economic activity are specified in declarations goods according to the made provisional solutions about classification of goods.
In case of customs declaring according to customs procedure of customs transit of goods which move through customs border of the Union in not collected or sorted type including in incomplete or incomplete type and which move through customs border of the Union during the certain period of time one or several vehicles on which provisional solutions are made on classification of goods, data on the commodity codes according to the Commodity nomenclature of foreign economic activity specified in such provisional solutions about classification of goods can be specified.
5. Decisions on classification of the goods moved through customs border of the Union in not collected or sorted type, including in incomplete or incomplete type are applied in the territory of state member which customs authorities made such decisions.
Decisions on classification of the goods moved through customs border of the Union in not collected or sorted type, including in incomplete or incomplete type are applied also in the territories of other state members in case of customs declaring according to customs procedure of customs transit of the components of the goods moved through customs border of the Union in not collected or sorted type, including in incomplete or incomplete type, specified in such decisions which move through customs border of the Union during effective periods of these decisions one or several vehicles and follow in state member which customs authorities make such decisions. In case of customs declaring of components of such goods in transit declarations data on commodity codes in complete or complete type according to the Commodity nomenclature of foreign economic activity according to the made decisions on classification of the goods moved through customs border of the Union in not collected or sorted type, including in incomplete or incomplete type can be specified.
6. For the purpose of ensuring uniform application of the Commodity nomenclature of foreign economic activity the customs authorities determined by the legislation of state members on customs regulation can make decisions and make explanations about classification of separate types of goods according to the procedure, the established legislation of state members on customs regulation. Customs authorities provide the publication of such decisions and explanations.
The specified decisions and explanations are obligatory in case of classification of goods in the territory of state member by which customs authority they are accepted.
7. For the purposes of application of provisions of this Chapter the separate type of goods is understood as set of goods which have the general classification signs allowing to carry goods with specific names, specific brands, models, articles, modifications and with other similar individual characteristics to one code according to the Commodity nomenclature of foreign economic activity.
1. For the purpose of ensuring uniform application of the Commodity nomenclature of foreign economic activity by the Commission decisions on classification of separate types of goods based on offers of customs authorities are made.
In case of identification of different classification of goods by the Commission in the provisional solutions made by customs authorities about classification of goods, in decisions or explanations on classification of separate forms of goods, the taken (data) by customs authorities according to Item 6 of Article of 21 of this Code, the Commission decisions on classification of separate types of goods on own initiative are made.
2. Decisions on classification of separate types of goods are made in the form of decisions of the Commission.
3. From the date of entry into force of the decision of the Commission made according to this Article, decisions and explanations about classifications of separate types of goods, the accepted (data) by customs authorities according to Item 6 of Article of 21 of this Code are not applied to types of goods by which the decision of the Commission is made and are subject to cancellation. Decisions on cancellation of decisions and explanations on classification of separate forms of goods, the taken (data) by customs authorities according to Item 6 of Article of 21 of this Code, become effective from the date of entry into force of the decision of the Commission made according to this Article.
4. The decisions of the Commission made according to this Article are recognized invalid or are subject to change on the following bases:
1) change of the Commodity nomenclature of foreign economic activity;
2) identification of the mistakes made in case of adoption of such decisions of the Commission and which are not influencing classification of separate types of goods according to the Commodity nomenclature of foreign economic activity, for example, of typographical errors, technical mistakes etc.;
3) receipt of the additional information about specified in the decision of the Commission separate types of goods influencing codes of separate types of goods according to the Commodity nomenclature of foreign economic activity the description of separate types of goods and application of the Basic rules of interpretation of the Commodity nomenclature of foreign economic activity;
4) recognition by Court of the Eurasian Economic Union of the decision of the Commission made according to this Article or its separate provisions not corresponding to the Agreement on the Union, international treaties within the Union and (or) to decisions of bodies of the Union.
5. The procedure for preparation of decisions of the Commission on classification of separate types of goods, including rules of entering into the Commission by customs authorities of offers on adoption of such decisions, their consideration by the Commission, approvals by customs authorities of drafts of the decisions of the Commission prepared according to the paragraph the second Item 1 of this Article is determined by the Commission.
6. According to offers of customs authorities the Commission makes explanations about classification of separate types of goods.
Explanations about classification of separate types of goods are accepted in the form of recommendations of the Commission.
Explanations about classification of separate types of goods are accepted if the customs authorities determined according to Item 6 of Article of 21 of this Code have consensus about classification of such goods according to the Commodity nomenclature of foreign economic activity.
The procedure for preparation of explanations of the Commission about classification of separate types of goods, including rules of entering into the Commission by customs authorities of offers on giving such explanations, their consideration by the Commission, approvals of customs authorities of projects of such explanations, is determined by the Commission.
1. The procedure for adoption of the provisional solution about classification of goods is determined by this Article and Articles 24 - the 27th of this Code, and in the part which is not settled by the specified Articles - according to the legislation of state members on customs regulation.
2. The provisional solution is made on classification of goods by the customs authorities determined by the legislation of state members on customs regulation.
3. The provisional solution is made on classification of goods by customs authority of that state member in which release of goods in case of its room under customs procedure will be made, except for customs procedure of customs transit.
4. The provisional solution is made on classification of goods on each description of goods including certain brand, model, the article and modification.
5. The form of the provisional solution of classification of goods, procedure for its filling and entering into such provisional solution of classification of goods of changes (amendments) are determined by the Commission.
6. In case of loss of the provisional solution about classification of goods by person who received it the duplicate of such provisional solution about classification of goods is issued to this person.
1. The provisional solution is made by customs authority based on the statement of face (further in this Chapter - the applicant) given in the form of the electronic document or the paper document on classification of goods.
2. The statement for adoption of the provisional solution for classification of goods shall contain the full commercial name, trade name (trademark), the main technical and commercial characteristics of goods and other information allowing to classify unambiguously goods. If necessary tests and (or) samples of goods, the photo, drawings, drawings, the passports of products and other documents necessary for adoption of the provisional solution about classification of goods are represented.
3. If the data provided by the applicant are not enough for adoption of the provisional solution about classification of goods, the customs authority no later than 30 calendar days from the date of registration in customs authority of the statement for adoption of the provisional solution about classification of goods sends to the applicant inquiry for need of submission of the additional information. By the legislation of state members on customs regulation less long term for the direction of such request can be established.
The additional information shall be provided no later than 60 calendar days from the date of registration by customs authority of the inquiry sent to the applicant about need of submission of the additional information.
If the additional information is not provided at the scheduled time or provided additional information does not contain the data allowing to make the provisional solution on classification of goods, the customs authority refuses adoption of such provisional solution about classification of goods and notifies on it the applicant with indication of causes of failure.
1. The provisional solution about classification of goods is made no later than 90 calendar days from the date of registration by customs authority of the statement for adoption of the provisional solution on classification of goods.
By the legislation of state members on customs regulation less long term of adoption of the provisional solution about classification of goods can be established.
In case of need submissions of the additional information according to Item 3 of Article 24 of this Code the current of the term specified in paragraph one of this Item or this Item established according to the paragraph the second, stops from the date of registration by customs authority of the inquiry sent to the applicant about need of submission of the additional information and renews from the date of receipt of the additional information by customs authority.
2. The provisional solution about classification of goods is effective within 3 years from the date of its acceptance if the legislation of state members on customs regulation does not establish more long effective period of the provisional solution about classification of goods.
1. The customs authority makes the decision on modification of the provisional solution made by it about classifications of goods, and also the decision on cancellation or the decision on withdrawal of the provisional solution on classification of the goods accepted by it or subordinate customs authority.
2. The decision on modification of the provisional solution on classification of goods is made in case of identification by customs authority or the applicant of mistakes which are made in case of adoption of this provisional solution about classification of goods and which do not influence data on commodity code according to the Commodity nomenclature of foreign economic activity.
The decision on modification of the provisional solution on classification of goods becomes effective from the date of adoption of such provisional solution about classification of goods.
3. The decision on cancellation of the provisional solution on classification of goods is made in the following cases:
1) by customs authority it is determined that the applicant for adoption of this provisional solution about classification of goods submitted the documents containing the false and (or) incomplete information, false documents or the false and (or) incomplete information;
2) the customs authority reveals mistakes which are made in case of adoption of this provisional solution about classification of goods and which influence data on commodity code according to the Commodity nomenclature of foreign economic activity.
4. The decision on cancellation of the provisional solution on classification of goods in the case specified in the subitem 1 of Item 3 of this Article becomes effective from the date of adoption of such provisional solution about classification of goods.
The decision on cancellation of the provisional solution on classification of goods in the case specified in the subitem 2 of Item 3 of this Article becomes effective from the date of adoption of this decision on cancellation of the provisional solution about classification of goods.
5. In case of decision making about cancellation of the provisional solution about classification of goods in the case specified in the subitem 2 of Item 3 of this Article, the customs authority which issued the provisional solution about classification of goods no later than 10 working days from the date of decision making about cancellation of the provisional solution about classification of goods makes the new provisional solution on classification of goods based on the data provided by the applicant in case of filing of application about adoption of the provisional solution about classification of goods which are terminated. Such new provisional solution about classification of goods becomes effective from the date of its acceptance.
6. The decision on withdrawal of the provisional solution on classification of goods is made in the following cases:
1) the changes influencing classification of goods on which this provisional solution is made on classification of goods are made to the Commodity nomenclature of foreign economic activity;
2) the Commission makes the decision on classification of separate types of goods attracting change of classification of the goods specified in this provisional solution about classification of goods;
3) customs authorities make decisions or explanations about the classifications of separate types of goods according to Item 6 of Article of 21 of this Code attracting change of classification of the goods specified in this provisional solution about classification of goods are made;
4) the World Customs Organization makes the decisions on classification of goods applied by state members.
7. The decision on withdrawal of the provisional solution on classification of goods in the cases provided by subitems 1 and 2 of Item 6 of this Article is accepted by customs authority no later than 30 calendar days from the date of official publication of the relevant decision of the Commission and becomes effective from the date of entry into force of such decision of the Commission.
The decision on withdrawal of the provisional solution on classification of goods in the cases provided by the subitem 3 of Item 6 of this Article is accepted by customs authority no later than 30 calendar days from the date of official publication of relevant decisions or explanations about classification of separate forms of goods, the taken (data) by customs authorities according to Item 6 of Article of 21 of this Code, and becomes effective along with such decisions or explanations on classification of separate types of goods.
Terms of adoption by customs authority of the decision on withdrawal of the provisional solution about classification of goods in the case provided by the subitem 4 of Item 6 of this Article, and its introduction in force are established by the legislation of state members on customs regulation.
8. The decision on modification of the provisional solution on classification of goods, the decision on cancellation of the provisional solution on classification of goods, the decision on withdrawal of the provisional solution on classification of goods go to the applicant with indication of the reasons of adoption of such decisions, and also are brought to the attention of customs authorities no later than the day following behind day of adoption of such decisions.
Information from provisional solutions on classification of goods, except for information, component the state, commercial, bank and protected by the law other secret (secrets), or other confidential information concerning the interested person is posted on the official site of the Union on the Internet.
The procedure for the direction customs authorities in the Commission of such information, including specifications of submission of information, is determined by the Commission.
1. Determination of goods origin, imported on customs area of the Union, is performed for the purpose of and by rules of determination of goods origin which are provided according to the Agreement on the Union (further - rules of determination of origin of imported goods).
2. Determination of goods origin, exported from customs area of the Union, is performed by the rules established by the Commission if other rules are not established by international treaties within the Union, international treaties of the Union with the third party or international treaties of state members with the third party (further - rules of determination of origin of exported goods).
1. The goods origin proves to be true in all cases when application of measures of customs and tariff regulation, prohibitions and restrictions, measures of protection of the domestic market depends on goods origin, except as specified, of stipulated in Item 2 these Articles.
2. Confirmation of goods origin is not required in the following cases:
1) the goods imported on customs area of the Union are located under customs procedure of customs transit;
2) goods move through customs border of the Union according to Chapter 37 of this Code;
3) other cases provided by rules of determination of origin of imported goods or rules of determination of origin of exported goods.
3. Regardless of provisions of Item 2 of this Article the goods origin proves to be true if the customs authority finds signs of the fact that goods come from such country (group of the countries, custom union of the countries, the region or part of the country), the goods occurring from which are prohibited:
1) to import to customs area of the Union or to the territory of state member it agrees to the prohibitions and restrictions established according to the Agreement on the Union;
2) to export from customs area of the Union or from the territory of state member it agrees to the prohibitions and restrictions established according to the Agreement on the Union;
3) to import to the state member territory according to the legislation of this state member;
4) to transit across the state member territory according to international treaties of this state member with the third party.
4. If specified in subitems 1 - 3 Items 3 of this Article the goods prohibited according to the legislation of state member to import to the territory of this state member are located under customs procedure of customs transit for transportation (transportation) across customs area of the Union in state member on which territory import of such goods is not prohibited, confirmation of goods origin is not required.
5. For the purpose of check of compliance with law of state member, control of which observance is imposed on customs authorities, customs authorities of state member have the right to require in the cases and procedure determined by the legislation of this state member, confirmation of goods origin, except for goods, placed under customs procedure of customs transit for transportation (transportation) across customs area of the Union in other state member.
6. The document on goods origin is the declaration on goods origin or the certificate of origin. The goods origin is confirmed by the declaration on goods origin or the certificate of origin according to rules of determination of origin of imported goods or rules of determination of origin of exported goods.
1. The declaration on goods origin - the business or any other document concerning goods and containing the data on goods origin declared by the manufacturer, the seller or the sender of the country (group of the countries, custom union of the countries, the region or part of the country) of goods origin or the country (group of the countries, custom union of the countries, the region or part of the country) of commodity exportation.
2. If it is determined that in the declaration on goods origin the declared data on goods origin are based on other criteria, than criteria which use is established by rules of determination of origin of imported goods or rules of determination of origin of exported goods, such declaration on goods origin is not considered as the document on goods origin.
1. The certificate of origin - the document of certain form testimonial of goods origin and issued by authorized state body or authorized organization of the country (group of the countries, custom union of the countries, the region or part of the country) of goods origin or in the cases established by rules of determination of origin of imported goods or rules of determination of origin of exported goods - the countries (group of the countries, custom union of the countries, the region or part of the country) of commodity exportation.
Requirements to the certificate of origin, including to procedure for its registration and (or) filling, are established by rules of determination of origin of imported goods or rules of determination of origin of exported goods.
2. If in the certificate of origin of the data on goods origin are based on other criteria, than criterion which use is established by rules of determination of origin of imported goods or rules of determination of origin of exported goods, such certificate of origin is not considered as the document on goods origin.
3. In case of commodity exportation from customs area of the Union the certificate of origin is issued by authorized state bodies or authorized organizations of state members if the certificate of origin is necessary under the terms of the contract, by rules of the country (group of the countries, custom union of the countries, the region or part of the country) of commodity importation or if availability of the certificate of origin is provided by rules of determination of origin of exported goods.
The authorized state bodies or authorized organizations of state members which issued the certificate of origin shall store its copy and other documents based on which the goods origin, at least 3 years from the date of issue of the certificate of origin is determined.
4. The certificate of origin is not considered as the document on goods origin if the certificate of origin is drawn up with violations of the requirements to procedure for its registration and (or) filling established by rules of determination of origin of imported goods or rules of determination of origin of exported goods.
1. For the purpose of reducing time of making of customs transactions in case of customs declaring according to the statement of persons customs authorities make provisional solutions on goods origin, imported on customs area of the Union (further in this Chapter - provisional solutions about goods origin), before customs declaring of such goods.
2. Provisional solutions about goods origin are applied in the territory of state member which customs authorities made such provisional solutions on goods origin, during effective period of such provisional solutions about goods origin. In case of customs declaration of goods on which provisional solutions are made on goods origin data on their origin are specified in declarations goods according to the made provisional solutions about goods origin.
1. The procedure for adoption of the provisional solution about goods origin is determined by this Article and Articles 34 - the 36th of this Code, and in the part which is not settled by the specified Articles - according to the legislation of state members on customs regulation.
2. The provisional solution is made on goods origin by the customs authorities determined by the legislation of state members on customs regulation.
3. The provisional solution is made on goods origin by customs authority of that state member in which release of goods in case of its room under customs procedure will be made, except for customs procedure of customs transit.
4. The provisional solution is made on goods origin on each description of goods, the Union imported on customs area from the specific country.
5. The form of the provisional solution of goods origin, procedure for its filling and entering into such provisional solution of goods origin of changes (amendments) are determined by the Commission.
6. In case of loss of the provisional solution about goods origin-faced, received it, the duplicate of such provisional solution about goods origin is issued to this person.
1. The provisional solution is made by customs authority based on the statement of face (further in this Chapter - the applicant) given in the form of the electronic document or the paper document on goods origin.
2. The statement for adoption of the provisional solution for goods origin shall contain data about:
1) applicant (name and address);
2) goods (the full commercial name, trade name (trademark), the main technical and commercial characteristics (functional purpose, grade, brand, model, the article, the description of individual and shipping package), code according to the Commodity nomenclature of foreign economic activity, cost);
3) materials of which the goods, their origin, codes according to the Harmonized commodity description and coding system, costs are made;
4) the production and technological operations made for production of goods.
3. Appraisal certificates of Chambers of Commerce and Industry and (or) other expert organizations of the country (group of the countries, custom union of the countries, the region or part of the country) of the producer of goods and the certificate of origin on which the provisional solution is made on goods origin are enclosed to the application for adoption of the provisional solution for goods origin.
Other documents, the confirmatory data specified in it can be enclosed to the application for adoption of the provisional solution for goods origin: test reports, the conclusions of specialists of the expert organizations in which results of research of goods are given, documents confirming transaction, providing movement of goods through customs border of the Union, calculation of cost of the made goods, the commercial accounts, accounting documents, the detailed description of engineering procedure of production of goods and other documents testimonial of the fact that these goods are completely received, made or subjected to sufficient processing (conversion) in the territory of the country (group of the countries, custom union of the countries, the region or part of the country) of goods origin, photos, drawings, drawings, the passports of products and other documents necessary for adoption of the provisional solution about goods origin. Tests and (or) samples of goods can be also enclosed to the application for adoption of the provisional solution for goods origin.
The customs authority has the right to demand transfer of the data containing in the documents enclosed to the application for adoption of the provisional solution for goods origin constituted in the language which is not state language of state member to which customs authority the application is submitted.
4. If the data provided by the applicant are not enough for adoption of the provisional solution about goods origin, the customs authority no later than 30 calendar days from the date of registration in customs authority of the statement for adoption of the provisional solution about goods origin sends to the applicant inquiry for need of submission of the additional information. By the legislation of state members on customs regulation less long term for the direction of such request can be established.
The additional information shall be provided no later than 60 calendar days from the date of registration by customs authority of the inquiry sent to the applicant about need of submission of the additional information.
If the additional information is not provided at the scheduled time or provided additional information does not contain the data allowing to make the provisional solution on goods origin, the customs authority refuses adoption of such provisional solution about goods origin and notifies on it the applicant with indication of causes of failure.
5. If in case of adoption of the provisional solution about goods origin signs of the fact that the provided certificate of origin is not authentic are found and (or) contains false information, the customs authority has the right to send such certificate of origin to the state body (authorized organization) which issued and (or) authorized to check the certificate of origin, for conducting verification of such certificate of origin.
If the state body (authorized organization) which issued and (or) authorized to check the certificate of origin, confirms that the certificate of origin is not authentic and (or) contains false information, the customs authority refuses adoption of the provisional solution about goods origin and notifies on it the applicant with indication of causes of failure.
1. The provisional solution about goods origin is made no later than 90 calendar days from the date of registration by customs authority of the statement for adoption of the provisional solution on goods origin.
By the legislation of state members on customs regulation less long term of adoption of the provisional solution about goods origin can be established.
In case of need submissions of the additional information according to item 4 of Article 34 of this Code or in case of the direction of the certificate of origin for conducting check according to Item 5 of Article 34 of this Code the current of the term specified in paragraph one of this Item or this Item established according to the paragraph the second, stops from the date of registration by customs authority of the inquiry sent to the applicant about need of submission of the additional information or from the date of the direction of the certificate of origin for conducting check and renews from the date of receipt by customs authority of the additional information or the reply of the state body (authorized organization) which issued and (or) authorized to check the certificate of origin.
In case of the direction 34 of this Code the customs authority notifies by customs authority of the certificate of origin for conducting check according to Item 5 of Article the applicant on suspension of the term specified in paragraph one of this Item or this Item established according to the paragraph the second.
2. The provisional solution about goods origin is effective during effective period of the certificate of origin based on which such provisional solution was made.
1. The customs authority makes the decision on modification of the provisional solution made by it on goods origin, and also the decision on cancellation or the decision on withdrawal of the provisional solution on goods origin accepted by it or subordinate customs authority.
2. The decision on modification of the provisional solution on goods origin is made in case of identification by customs authority or the applicant of mistakes which are made in case of adoption of this provisional solution about goods origin and which do not influence data on goods origin.
The decision on modification of the provisional solution on goods origin becomes effective from the date of adoption of this provisional solution about goods origin.
3. The decision on cancellation of the provisional solution on goods origin is made in the following cases:
1) by customs authority it is determined that the applicant for adoption of this provisional solution about goods origin submitted the documents containing the false and (or) incomplete information, false documents or the false and (or) incomplete information;
2) the customs authority reveals mistakes which are made in case of adoption of this provisional solution about goods origin and which influence data on goods origin.
4. The decision on cancellation of the provisional solution on goods origin in the case specified in the subitem 1 of Item 3 of this Article becomes effective from the date of adoption of this provisional solution about goods origin.
The decision on cancellation of the provisional solution on goods origin in the case specified in the subitem 2 of Item 3 of this Article becomes effective from the date of adoption of this decision on cancellation of the provisional solution about goods origin.
5. In case of decision making about cancellation of the provisional solution about goods origin in the case specified in the subitem 2 of Item 3 of this Article, the customs authority which issued the provisional solution about goods origin no later than 10 working days from the date of decision making about cancellation of the provisional solution about goods origin makes the new provisional solution on goods origin based on the data provided by the applicant in case of filing of application about adoption of the provisional solution about goods origin which is terminated. Such new provisional solution about goods origin becomes effective from the date of its acceptance.
6. The decision on withdrawal of the provisional solution on goods origin is made if changes in part of the criteria of determination of goods origin influencing determination of goods origin on which the provisional solution is made on goods origin are made to rules of determination of origin of imported goods.
The decision on withdrawal of the provisional solution on goods origin becomes effective from the date of entry into force of the specified changes in rules of determination of origin of imported goods.
7. The decision on modification of the provisional solution on goods origin, the decision on cancellation of the provisional solution on goods origin, the decision on withdrawal of the provisional solution on goods origin go to the applicant with indication of the reasons of adoption of such decisions, and also are brought to the attention of customs authorities no later than the day following behind day of adoption of such decisions.
For the purposes of this Chapter concepts which mean the following are used:
"the interconnected persons" - persons who answer at least one of the following conditions:
they are employees or directors (heads) of the organizations of each other;
they are legally acknowledged business partners, that is are connected by contractual relations, act for the purpose of generation of profit and jointly incur the expenses and losses connected with implementation of joint activities;
they are employer and the worker;
any person directly or indirectly owns, controls or is holder of 5 or more percent of the released voting shares of both of them;
one of them directly or indirectly controls another;
both of them are directly or indirectly controlled by the third party;
together they directly or indirectly control the third party;
they are relatives or members of one family.
If persons are partners in joint business or other activity and at the same time one of them is exclusive (single) agent, the exclusive distributor or the exclusive concessionary of another, as if it was provided, such persons shall be considered interconnected for the purposes of this Chapter if they answer at least one of the specified conditions.
Person is considered controlling other person if it legally or practically has opportunity to limit actions of this person or to manage them;
"identical goods" - the goods identical in every respect, including on physical characteristics, quality and reputation. Insignificant discrepancies in appearance are not the basis for non-recognition of goods identical if for the rest these goods conform to the requirements provided by this paragraph. Goods are not considered identical if they are not made in the same country, as the estimated goods imported on customs area of the Union (further in this Chapter - the estimated goods) or if concerning these goods designing, development, engineering, design work, decorating, development of design, sketches and drawings and other similar works were performed on customs area of the Union. "Made" ("are made") in relation to goods knows also values "got", "grown up", "made, including by installation, assembly or disassembly of goods". The identical goods made by the other person than the producer of the estimated goods, are considered only in case identical goods of the same producer are not revealed or the available information is not considered acceptable for use;
"generally accepted accounting principles" - the system of accounting rules applied in accordance with the established procedure in the relevant state during the corresponding period of time;
"homogeneous goods" - the goods which are not identical in every respect, but having similar characteristics and consisting of similar components, made from the same materials that allows them to perform the same functions, as the estimated goods and to be with them commercially interchangeable. In case of determination whether goods are homogeneous, such characteristics as quality, reputation and availability of the trademark are considered. Goods are not considered homogeneous if they are not made in the same country, as the estimated goods or if concerning these goods designing, development, engineering, design work, decorating, development of design, sketches and drawings and other similar works were performed on customs area of the Union. "Made" ("are made") in relation to goods knows also values "got", "grown up", "made, including by installation, assembly or disassembly of goods". The homogeneous goods made by the other person than the producer of estimated
goods, are considered only in case homogeneous goods of the same producer are not revealed or the available information is not considered acceptable for use;
"goods of the same class or type" - goods which concern to one group or number of goods, including identical and homogeneous goods and which production belongs to the corresponding type of economic activity.
1. Provisions of this Chapter are based on the general principles and rules, stipulated in Clause the VII General Agreement on Tariffs and Trade of 1994 (GATT 1994) and the Agreement on application of article VII of the General Agreement on Tariffs and Trade of 1994.
2. Customs value of the goods imported on customs area of the Union (further in this Chapter - imported goods), is determined according to this Chapter if when importing to customs area of the Union goods crossed customs border of the Union and concerning such goods other customs procedure, than specified in Item 3 of this Article is for the first time declared.
Customs value of imported goods is determined according to this Chapter also if customs declaration of goods in case of their room under other customs procedure, than specified in Item 3 of this Article, is performed with the features established by the legislation of state members according to Item 8 of Article 104 of this Code or with features, certain Articles 114 and 116 of this Code.
3. Regardless of provisions of Item 2 of this Article customs value of goods is not determined in case of their room under customs procedure of customs transit, customs procedure of customs warehouse, customs procedure of destruction, customs procedure of refusal for benefit of the state or special customs procedure.
4. Customs value of the goods which are exported from customs area of the Union is determined according to the legislation on customs regulation of state member to which customs authority customs declaration of goods is performed.
5. Customs value of the goods specified in Item 1 of Article 199, the paragraph the second Item 1, Items 2 and 3 of Article 209 and the paragraph the second Item 1, Items 2 and 3 of article 217 of this Code and also the waste which is subject to the room under customs procedures according to Articles 170, of the 195 and 250 of this Code is determined according to this Chapter taking into account the features determined by the Commission.
6. For the purposes of calculation of customs duties, taxes, the special, anti-dumping, compensatory duties which are subject to payment according to Article 56 and Item 5 of Article 72, Item 11 of Article 137, Item 12 of article 198 of this Code, customs value of goods is determined according to this Chapter taking into account the features determined by the Commission.
For the purposes of calculation of customs duties, taxes, the special, anti-dumping, compensatory duties which are subject to payment in case of approach of circumstances, specified in item 4 of Article 91, Item 3 of Article 97, item 4 of Article 103, Item 5 of Article 153, Item 6 of Article 162, Item 3 of Article 241, Item 8 of Article 279, item 4 of Article 280, item 4 of Article 284 and Item 3 of article 309 of this Code, and also the circumstances determined according to Article 254 of this Code the Commission and the legislation of state members in the cases provided by the Commission in case of which the obligation on payment of customs duties, taxes is subject to execution customs value of goods it is determined according to this Chapter and provisions of the specified Articles.
7. If goods, except for the goods specified in the paragraph the second Item 1 of Article 209 and the paragraph the second Item 1 of article 217 of this Code, placed under one of the customs procedures provided by this Code are located under other customs procedure or the same customs procedure, customs value of such goods is the customs value of goods determined in case of their first room under other customs procedure, than specified in Item 3 of this Article and if changes in the part concerning data on customs value of goods - the customs value of goods determined in case of introduction of such changes were made to the declaration on goods.
Customs value of goods in case of their room under customs procedures, except for customs procedure of re-export, for completion of action of customs procedure of customs warehouse is determined according to this Chapter taking into account the features determined by the Commission.
8. Customs value of goods is determined in currency of that state member in which according to Article 61 and Item 7 of Article 74 of this Code are subject to payment customs duties, taxes, the special, anti-dumping, compensatory duties.
If in case of determination of customs value of goods it is required to make recalculation of foreign currency in state member currency, such recalculation is made at the currency rate established (determined) according to the legislation of this state member (further - currency rate), operating on the date of registration of the customs declaration by customs authority if other is not established by this Code.
9. Determination of customs value of goods shall not be based on use of any or dummy customs value of goods.
10. The customs value of goods and the data relating to its determination shall be based on the authentic, quantitatively determined and documentary confirmed information.
11. Procedures of determination of customs value of goods shall be generally applicable, that is not differ depending on sources of delivery of goods, including from goods origin, type of goods, participants of the transaction and other factors.
12. Procedures of determination of customs value of imported goods shall not be used for the purpose of fight against dumping.
13. Provisions of this Chapter cannot be considered as the rights of customs authorities limiting or calling into question to be convinced of the reliability or accuracy of any statement, the document or the declaration provided for confirmation of customs value of goods.
14. Customs value of goods is determined by the customs applicant and if according to Item 2 of Article 52 and taking into account Item 3 of Article of 71 of this Code customs duties, taxes, the special, anti-dumping, compensatory duties are estimated in customs authority, customs value of goods is determined by customs authority.
15. The cost of the transaction with these goods in the value determined by article 39 of this Code shall be basis of customs value of imported goods in the greatest possible degree.
In case of impossibility of determination of customs value of imported goods customs value of goods is determined by the cost of the transaction with them according to Articles 41 and 42 of this Code applied consistently. At the same time consultations between customs authority and the customs applicant for the purpose of the reasonable choice of cost basis for determination of the customs value of imported goods corresponding to Articles 41 and 42 of this Code can be held. In the course of consultations the customs authority and the customs applicant can communicate available for them on condition of compliance with law of state members about trade secret.
Consultations are held according to the legislation of state members on customs regulation.
In case of impossibility of determination of customs value of imported goods according to Articles 41 and 42 of this Code as basis for determination of customs value of goods it can be used or the price on the which estimated, identical or homogeneous goods were sold on customs area of the Union, according to Article 43 of this Code, or estimated cost of goods according to Article 44 of this Code. The customs applicant has the right to choose priority of application of the specified Articles in case of determination of customs value of imported goods.
If it is impossible to apply Articles to determination of customs value of imported goods 39, 41-44 of this Code, determination of customs value of goods is performed according to article 45 of this Code.
16. If in case of customs declaration of goods the exact size of their customs value cannot be determined because on registration date customs authority of the declaration on goods in accordance with the terms of the transaction according to which goods are on sale for export on customs area of the Union there are no documents containing the exact data necessary for its calculation it is allowed to postpone determination of exact size of customs value of goods. In this case determination and the statement of customs value of goods on the basis of the documents and data which are available for the customs applicant (further in this Article - the preliminary size of customs value of goods), and also calculation and payment of customs duties, taxes, the special, anti-dumping, compensatory duties proceeding from the declared preliminary size of customs value of goods are allowed.
The procedure for the postponed determination of customs value of goods including including cases of the postponed determination of customs value of goods, feature of application of method at the cost of the transaction with imported goods during the using of the postponed determination of customs value of goods, feature of the statement of data on the preliminary size of customs value of goods, procedure and terms of the statement of exact size of customs value of goods, features of control of customs value of goods, is determined by the Commission and the legislation of state members in the cases provided by the Commission.
Payment of customs duties, taxes, the special, anti-dumping, compensatory duties which are in addition added proceeding from the exact size of customs value of goods is made no later than the term of the statement of exact size of customs value of goods.
17. The commission adopts the acts aimed at providing uniform application of provisions of this Chapter in case of application of methods of determination of customs value of imported goods proceeding from relevant provisions of the Agreement on application of article VII of the General Agreement on Tariffs and Trade of 1994, including explanatory notes to it, and also documents on customs value of the goods accepted by Committee on customs valuation of the World Trade Organization and Technical committee on customs valuation of World Customs Organization.
18. Provisions of this Chapter are not applied to the goods for private use moved through customs border of the Union.
19. Provisional solutions concerning application of methods of determination of customs value of imported goods can be made if it is established by the legislation of state members on customs regulation. The procedure and conditions of issue of state member of the provisional solution by authorized body concerning application of methods of determination of customs value of imported goods, and also procedure and terms of application of such provisional solution are established by the legislation of state member on customs regulation.
1. Customs value of imported goods is the cost of the transaction with them, that is the price which are actually paid or subject to payment for these goods in case of their sale for export on customs area of the Union and added according to article 40 of this Code in case of accomplishment of the following conditions:
1) there are no restrictions on the rights of the buyer for use and the order with goods, except for restrictions which:
limit the geographical region in which goods can be resold;
significantly do not influence the cost of goods;
are established by acts of bodies of the Union or the legislation of state members;
2) sales of goods or their price do not depend on any conditions or obligations which influence on the price of goods cannot be quantitatively determined;
3) any part of the income or revenue from the subsequent sale, the order otherwise or use of goods by the buyer is not due directly or indirectly to the seller, except cases when according to article 40 of this Code additional charges can be made;
4) the buyer and the seller are not the interconnected persons, or the buyer and the seller are the interconnected persons in such a way that the cost of the transaction with imported goods is acceptable for the customs purposes according to item 4 of this Article.
2. If at least one of the conditions specified in Item 1 of this Article is not carried out, the price which is actually paid or subject to payment is not acceptable for determination of customs value of imported goods and the method 1 is not applied.
3. The price which is actually paid or subject to payment for imported goods is the total amount of all payments for these goods made or which are subject to implementation by the buyer directly to the seller or the other person for benefit of the seller. At the same time payments can be made directly or indirectly in any form which is not prohibited by the legislation of state members.
If the declared goods are part of bigger quantity of the same goods acquired within one transaction, the price which is actually paid or subject to payment for the declared goods is determined in the same ratio (proportion) in which the quantity of the declared goods and total quantity of goods purchased correspond.
4. The interrelation fact between the seller and the buyer in itself shall not be the basis for recognition of cost of the transaction unacceptable for determination of customs value of imported goods. In this case the circumstances accompanying sale shall be analyzed. If the specified interrelation did not influence the price which is actually paid or subject to payment, the cost of the transaction is recognized acceptable for determination of customs value of imported goods.
5. If the seller and the buyer are the interconnected persons and at the same time on the basis of the information provided by the customs applicant or received by customs authority otherwise the customs authority will find signs of the fact that the interrelation between the seller and the buyer influenced the price which is actually paid or subject to payment, the customs authority in written or electronic form reports to the customs applicant about these signs. In this case the customs authority carries out customs control, including the analysis of the circumstances accompanying sale. The customs applicant has the right to prove lack of influence of interrelation between the seller and the buyer for the price which is actually paid or subject to payment, one of the following methods:
1) submission of the additional documents and data including which are in addition requested by customs authority, characterizing (reflecting) the circumstance accompanying sale. For the purpose of determination of influence of interrelation between the seller and the buyer for the price which is actually paid or subject to payment, the customs authority when carrying out the analysis of the circumstances accompanying sale considers all terms of transaction, including method which the buyer and the seller will organize the commercial relations, and how the considered price was established. If as a result of the carried-out analysis the customs authority determined that the buyer and the seller, being the interconnected persons, mutually sell and buy goods on the same conditions, including on the comparable prices (that is at the prices of the same level) as though they were not the interconnected persons, this fact is the proof that the interrelation between the seller and the buyer did not influence the price which is actually paid or subject to payment;
2) submission of documents and data, confirmatory that the cost of the transaction with imported goods is close to one of the following checking sizes taking place in the same or the period of time corresponding to it into which goods are imported on customs area of the Union:
the cost of the transaction with identical or homogeneous goods in case of sales of such goods to the buyers who are not persons interconnected with the seller for export on customs area of the Union;
the customs value of identical or homogeneous goods determined according to Article 43 of this Code;
the customs value of identical or homogeneous goods determined according to Article 44 of this Code.
6. If the customs authority has sufficient information that one of the checking sizes specified in the subitem 2 of Item 5 of this Article is close to the cost of the transaction with imported goods, he shall not request from the customs applicant the additional information proving that the cost of the transaction with imported goods is close to this checking size.
7. When carrying out by customs authority comparison of the checking sizes specified in the subitem 2 of Item 5 of this Article with the cost of the transaction with imported goods the data on distinctions provided by the customs applicant in commercial levels of sale, in goods quantity, in the additional charges specified in article 40 of this Code and also about distinctions in expenses which are usually incurred by the seller in case of sales when the seller and the buyer are not the interconnected persons, in comparison with expenses which are incurred by the seller in case of sales when the seller and the buyer are the interconnected persons are considered.
8. The checking sizes specified in the subitem 2 of Item 5 of this Article are used at the initiative of the customs applicant and is exclusive for the purpose of comparison according to Item 7 of this Article and cannot be used as basis for determination of customs value of imported goods.
9. The price which is actually paid or subject to payment for imported goods belongs to the goods moved through customs border of the Union in this connection the dividends or other payments listed by the buyer to the seller if they are not connected with imported goods, do not join in customs value of imported goods.
1. In case of determination of customs value of imported goods at the cost of the transaction with them the following additional charges are added to the price which is actually paid or subject to payment for these goods:
1) expenses in the amount of in which they are performed or are subject to implementation by the buyer, but are not included in the price which is actually paid or subject to payment for imported goods which treat:
a) remuneration to intermediaries (agents) and remuneration to brokers, except for the remuneration for purchase paid by the buyer to the agent (intermediary) for rendering in its representation outside customs area of the Union of the services connected with purchase of imported goods;
b) expenses on container if for the customs purposes it is considered as a unit with imported goods;
c) expenses on packaging of imported goods, including cost of packaging materials and packing works;
2) appropriately distributed cost of the following goods and services directly or indirectly provided by the buyer free of charge or at reduced price for use in connection with production and sale of imported goods for export on customs area of the Union, in the amount of, not included in the price which is actually paid or subject to payment for imported goods:
a) raw materials, materials, details, semifinished products and other goods from which are made (consist) imported goods;
b) tools, stamps, forms and other similar goods used in case of production of imported goods;
c) the materials spent in case of production of imported goods;
d) the designing, development, engineering, design work, decorating, design, sketches and drawings executed out of customs area of the Union and necessary for production of imported goods;
3) part of income (revenue) gained as a result of the subsequent sale, the order otherwise or uses of imported goods which directly or indirectly is due to the seller;
4) freight charges (transportation) of imported goods to the place of arrival of such goods on customs area of the Union and if the Commission depending on mode of transport by which it is transported (transportation) of goods and features of such transportation (transportation) determines other places, - to the place determined by the Commission;
5) loading expenses, unloading or overload of imported goods and carrying out other transactions connected with their transportation (transportation) to the place of arrival of such goods on customs area of the Union and if the Commission depending on mode of transport by which it is transported (transportation) of imported goods and features of their transportation (transportation) determines other places, - to the place determined by the Commission;
6) expenses on insurance in connection with the transactions specified in subitems 4 and 5 of this Item;
7) licensed and other similar payments for use of intellectual property items, including royalty, payments for patents, trademarks, copyright which belong to imported goods and which the buyer as sales term of imported goods directly or indirectly made or shall make for export on customs area of the Union, in the amount of, not included in the price which is actually paid or subject to payment for these goods. In case of determination of customs value of imported goods shall not be added to the price which is actually paid or subject to payment:
a) payments for the right to reproduction (replication) of imported goods on customs area of the Union;
b) payments for the right of distribution or resale of imported goods if such payments are not sales term of imported goods for export on customs area of the Union.
2. Customs value of imported goods shall not include the following expenses provided that they are allocated from the price which is actually paid or subject to payment are declared by the customs applicant and documented by him:
1) expenses on the construction made after commodity importation on customs area of the Union, construction, assembly, installation, servicing or rendering technical assistance in the relation of such goods as industrial plants, machines or the equipment;
2) freight charges (transportation) of imported goods on customs area of the Union from the place of arrival of such goods on customs area of the Union and if the Commission depending on mode of transport by which it is transported (transportation) of goods and features of such transportation (transportation) determines other places, - from the place determined by the Commission;
3) the duties, taxes and fees paid in connection with commodity importation on customs area of the Union or sale of imported goods on customs area of the Union.
3. The additional charges specified in Item 1 of this Article to the price which is actually paid or subject to payment for imported goods are made based on the authentic, quantitatively determined and documentary confirmed information. In the absence of such information the method 1 is not applied.
4. In case of determination of customs value of imported goods additional charges to the price which is actually paid or subject to payment for such goods except specified in Item 1 of this Article, are not made.
5. When implementing additional charges to the price which is actually paid or subject to payment for imported goods:
1) distribution of cost of the goods specified in the subitem "b" of the subitem 2 of Item 1 of this Article can be performed by reference of all this cost to customs value of the first batch or to customs value of other, determined by the customs applicant, goods quantity which cannot be less quantity of the declared goods. Such distribution shall be made by the reasonable method applicable to specific circumstances, depending on the documents which are available for the customs applicant and according to generally accepted accounting principles. At the same time the cost of the specified goods expenses on their acquisition are recognized if the buyer acquired goods at the seller who is not person interconnected with the buyer or expenses on their production if goods are made by the buyer. If the specified goods were used earlier by the buyer irrespective of whether they were acquired or made by this buyer, the initial price of acquisition or production is subject to reduction for the purpose of receipt (determination) of cost of these goods taking into account their use;
2) concerning the goods and services provided by the buyer and specified in the subitem "g" of the subitem 2 of Item 1 of this Article which were acquired or leased the buyer additional charges are performed regarding expenses on acquisition or lease of such goods and services. If the buyer provides the goods which are in public ownership that is in the state-owned or municipal property, additional charges are performed regarding the cost (costs) of receipt of copies of such goods.
6. When implementing the additional charges specified in the subitem 2 of Item 1 of this Article in addition to cost directly of goods all expenses connected with provision (delivery) to their seller including their return are considered if that is provided.
1. If customs value of imported goods cannot be determined according to article 39 of this Code, customs value of such goods is the cost of the transaction with the identical goods sold for export on customs area of the Union and imported on customs area of the Union into the same or during the period of time corresponding to it, as the estimated goods, but not earlier than before 90 calendar days before import to customs area of the Union of the estimated goods.
The cost of the transaction with identical goods is the customs value of these goods determined according to article 39 of this Code and accepted by customs authority.
In case of determination of customs value of imported goods according to this Article the cost of the transaction with the identical goods sold at the same commercial level and in essence in the same quantity as the estimated goods is used.
If such sales are not revealed, the cost of the transaction with the identical goods sold at other commercial level and (or) in other quantities with the relevant amendment considering distinctions in the commercial level of sale and (or) in goods quantity is used.
The specified amendment is performed on the basis of the data documenting justification and accuracy of adjustment irrespective of, it leads to increase or reduction of cost of the transaction with identical goods. In the absence of such data the method at the cost of the transaction with identical goods for determination of customs value of the estimated goods is not used.
2. In case of determination of customs value of imported goods according to this Article if necessary the amendment to the cost of the transaction with identical goods for accounting of considerable difference in specified in subitems 4-6 of Item 1 of article 40 of this Code expenses concerning the estimated and identical goods caused by distinctions in distances on which they are transported is made (are transported), and in modes of transport to which it is transported (transportation) of goods.
3. If more than one cost of the transaction with identical goods taking into account amendments according to Items 1 and 2 of this Article are revealed, the lowest of them is applied to determination of customs value of imported goods.
1. If customs value of imported goods cannot be determined according to Articles 39 and 41 of this Code, customs value of such goods is the cost of the transaction with the homogeneous goods sold for export on customs area of the Union and imported on customs area of the Union into the same or during the period of time corresponding to it, as the estimated goods, but not earlier than before 90 calendar days before import to customs area of the Union of the estimated goods.
The cost of the transaction with homogeneous goods is the customs value of these goods determined according to article 39 of this Code and accepted by customs authority.
In case of determination of customs value of imported goods according to this Article the cost of the transaction with the homogeneous goods sold at the same commercial level and in essence in the same quantity as the estimated goods is used.
If such sales are not revealed, the cost of the transaction with the homogeneous goods sold at other commercial level and (or) in other quantities with the relevant amendment considering distinctions in the commercial level of sale and (or) in goods quantity is used.
The specified amendment is performed on the basis of the data documenting justification and accuracy of adjustment irrespective of, it leads to increase or reduction of cost of the transaction with homogeneous goods. In the absence of such data the method at the cost of the transaction with homogeneous goods for determination of customs value of the estimated goods is not used.
2. In case of determination of customs value of imported goods according to this Article if necessary the amendment to the cost of the transaction with homogeneous goods for accounting of considerable difference in specified in subitems 4-6 of Item 1 of article 40 of this Code expenses concerning the estimated and homogeneous goods caused by distinctions in distances on which they are transported is made (are transported), and in modes of transport to which it is transported (transportation) of goods.
3. If more than one cost of the transaction with homogeneous goods taking into account amendments according to Items 1 and 2 of this Article are revealed, the lowest of them is applied to determination of customs value of imported goods.
1. If customs value of imported goods cannot be determined according to Articles 39, 41 and 42 of this Code, customs value of such goods is determined according to this Article, except as specified, when according to the statement of the customs applicant priority of application of this Article and Article 44 of this Code can be changed.
2. If the estimated goods either identical estimated or goods, homogeneous with estimated, are on sale on customs area of the Union in the same condition in which they were imported on customs area of the Union, as basis for determination of customs value of imported goods the price of commodity unit at which the greatest cumulative number of the estimated goods either identical estimated or homogeneous with estimated goods is on sale to persons which are not interconnected with persons performing such sale on customs area of the Union in the same or in corresponding to it period of time into which estimated goods are imported on customs area of the Union, on condition of deduction of the following amounts is agreed:
1) the remuneration to the intermediary (agent) which is usually paid or subject to payment or the price increment which is usually made for profit earning and covering of total expenses (business and management expenses) in the sizes which are usually taking place in connection with sale on customs area of the Union of goods of the same class or type;
2) regular expenses on the transportation (transportation), insurance and other expenses connected with such transactions performed on customs area of the Union;
3) the customs duties, taxes, charges and other taxes applied according to the legislation of state members which are subject to payment in connection with import and (or) sales of goods in the territories of state members including taxes and fees of subjects of state members both the local taxes and charges.
3. If estimated, neither identical estimated, nor goods, homogeneous with estimated, are on sale on customs area of the Union in the same or during the period of time corresponding to it into which the estimated goods are imported on customs area of the Union, customs value of such goods is determined on the basis of the price of commodity unit on which respectively estimated, either identical, or homogeneous goods are on sale on customs area of the Union in the quantity sufficient for price fixation for unit of such goods, in the same condition in which they were imported, for the earliest date in relation to date of commodity importation on customs area of the Union, but not later than after 90 calendar days after this date.
4. If estimated, neither identical estimated, nor goods, homogeneous with estimated, are on sale on customs area of the Union in the same condition in which they were imported on customs area of the Union, customs value of the estimated goods is determined by the statement of the customs applicant on the basis of the price of unit of such goods at which their greatest cumulative number is on sale after conversion (processing) to persons which are not interconnected with persons from whom they buy these goods on customs area of the Union, on condition of deduction of the value added as a result of conversion (processing), and the amounts specified in Item 2 of this Article.
The deduction of the value added as a result of conversion (processing) is made on the basis of the authentic, quantitatively determined and documentary confirmed information relating to the cost of conversion (processing).
5. Provisions of item 4 of this Article are not applied to determination of customs value of imported goods in the following cases:
as a result of further conversion (processing) the estimated goods lose the individual signs, except as specified, when, despite loss by goods of the individual signs, the size of the value added as a result of conversion (processing) can be precisely determined;
the estimated goods do not lose the individual signs, but constitute so insignificant part in the goods sold on customs area of the Union that the cost of the estimated goods has no significant effect on cost of the sold goods.
The possibility of application of item 4 of this Article is determined in each separate case depending on specific circumstances.
6. By consideration of sales of the estimated goods either identical estimated or homogeneous with estimated goods on customs area of the Union are not taken into consideration of sale to person who in connection with production and delivery for export to customs area of the Union of the estimated goods directly or indirectly, is free or for reduced price provides the goods and services specified in the subitem 2 of Item 1 of article 40 of this Code for use.
7. For the purposes of this Article the amount of profit and total expenses (business and management expenses) which can be both direct, and indirect expenses on sales of goods is considered as the price increment of goods covering these expenses, and also providing profit earning in connection with sales of goods of the same class or type.
The amount of profit and total expenses (business and management expenses) is considered in general and determined on the basis of information which is available for the customs applicant if the data provided to them are comparable to the data taking place in case of sales on customs area of the Union of goods of the same class or type. If these data do not correspond to available data of customs authority on the regular size of profit and total expenses (business and management expenses) in case of sales of goods of the same class or type, the customs authority can determine the amount of profit and total expenses (business and management expenses) on the basis of the data which are available for it.
8. For the purposes of this Article data on the sales of goods of the same class or type imported from the same country as the estimated goods, and also about goods from other countries are used. The question of whether the estimated goods and goods to which they are compared, are goods of the same class or type, is solved separately in each case taking into account the corresponding circumstances. At the same time sales of perhaps narrower group imported on customs area of the Union or number of goods of the same class or type, including estimated concerning which information can be provided are considered.
9. If the customs authority determines customs value of imported goods according to this Article on the basis of the data which are available for it, it informs in electronic or written form of the customs applicant on sources of such data, and also on calculations made on their basis.
1. In case of determination of customs value of imported goods according to this Article as basis estimated cost of goods which is determined by addition is accepted:
1) expenses on production or acquisition of materials and expenses on production, and also on other transactions connected with production of the estimated goods;
2) the amounts of profit and total expenses (business and management expenses), the equivalent that size which is usually considered in case of sales of goods of the same class or type, as the estimated goods, in the country in which goods were sold for export on customs area of the Union;
3) the expenses specified in subitems 4-6 of Item 1 of article 40 of this Code.
2. The expenses specified in the subitem 1 of Item 1 of this Article are determined on the basis of the data on production of the estimated goods provided by their producer or from his name and supported by business documents of the producer provided that such documents are constituted according to the generally accepted accounting principles applied in the country where goods are made.
3. The expenses specified in the subitem 1 of Item 1 of this Article shall include the expenses specified in subitems "b" and "v" of the subitem 1 of Item 1 of article 40 of this Code and the cost of the goods and services specified in the subitem 2 of Item 1 of article 40 of this Code, directly or indirectly provided by the buyer for use in connection with production of imported goods distributed according to the subitem 1 of Item 5 of article 40 of this Code. The cost of the goods and services specified in the subitem "g" of the subitem 2 of Item 1 of article 40 of this Code, made (rendered) on customs area of the Union joins only in that degree in which these goods and services were paid by the producer. At the same time expenses are not considered repeatedly in case of determination of settlement cost.
As total expenses (business and management expenses) direct and indirect expenses on production and sale of imported goods for export on customs area of the Union which are not specified in the subitem 1 of Item 1 of this Article are considered.
4. The amount of profit and total expenses (business and management expenses) is considered in general and determined on the basis of the data provided by the producer or from his name. If these data do not correspond to available data of customs authority on the regular size of profit and total expenses (business and management expenses) in case of sales of goods of the same class or type for export on customs area of the Union, the customs authority can determine the amount of profit and total expenses (business and management expenses) on the basis of the data which are available for it.
5. For the purposes of this Article data on the sales of goods of the same class or type made in the same state as the estimated goods are used. The question of whether the estimated goods and goods to which they are compared, are goods of the same class or type, is solved separately in each case taking into account the corresponding circumstances. At the same time sales for export on customs area of the Union of perhaps narrower group or number of goods of the same class or type concerning which information can be provided are considered.
6. Customs authorities have no right to demand from the foreign person of submission of documents and data for determination of settlement cost of goods if other is not established by international treaties and acts in the field of customs regulation, international treaties of the Union with the third party or international treaties of state members with the third party.
The documents and data provided by the foreign producer of goods or from his name for determination of settlement cost of goods can be checked in the country of the producer of goods by authorized body of state member with the consent of the foreign producer of goods, and also on condition of the prior notice of authorized body of the country of the producer of goods and in the absence of his objections for conducting such check. Verification of the documents and data provided by the foreign producer of goods or from his name is made by authorized body of state member according to international treaties which participant is this state member.
7. If the customs authority determines customs value of imported goods according to this Article on the basis of the data which are available for it, it informs in electronic or written form of the customs applicant on sources of such data, and also on calculations made on their basis.
1. If customs value of imported goods cannot be determined according to Articles 39 and 41 - 44 of this Code, customs value of such goods is determined proceeding from the principles and provisions of this Chapter on the basis of the data which are available on customs area of the Union.
2. The methods of determination of customs value of goods used according to this Article are the same, as provided by Articles 39 and 41 - 44 of this Code, however in case of determination of customs value according to this Article flexibility in case of their application is allowed. In particular, the following is allowed:
1) for determination of customs value of the estimated goods the cost of the transaction with the identical or homogeneous goods made in other country than the country in which the estimated goods were made as a basis can be assumed;
2) in case of determination of customs value of the estimated goods on the basis of the cost of the transaction with identical or homogeneous goods the reasonable variation from the requirements established respectively by Articles 41 and 42 of this Code that identical estimated or homogeneous with estimated goods shall be sold for export on customs area of the Union and are imported on customs area of the Union into the same or during the period of time corresponding to it, as the estimated goods, but not earlier than before 90 calendar days before import to customs area of the Union of the estimated goods is assumed;
3) for determination of customs value of the estimated goods customs value identical estimated or homogeneous with estimated goods, determined according to Articles 43 and 44 of this Code as a basis can be assumed;
4) in case of determination of customs value of the estimated goods according to Article 43 of this Code are allowed variation from term, stipulated in Item 3 Articles 43 of this Code.
3. In case of availability of possibility of application of several methods of determination of customs value of goods according to Item 2 of this Article it is necessary to adhere to the sequence of their application.
4. The customs value of imported goods determined according to this Article in the greatest possible degree shall be based on earlier determined customs values.
5. Customs value of imported goods according to this Article shall not be determined on basis:
1) the prices in the domestic market of the Union for the goods made on customs area of the Union;
2) the system providing acceptance for the customs purposes of higher of two alternative costs;
3) goods prices in the domestic market of the country of export;
4) other expenses, than the expenses included in the settlement cost which was determined for identical or homogeneous goods according to Article 44 of this Code;
5) the goods prices delivered from the country of their export to the states which are not members of the Union;
6) minimal customs value of goods;
7) any or dummy cost.
6. If the customs authority determines customs value of imported goods according to this Article on the basis of the data which are available for it, it informs in electronic or written form of the customs applicant on sources of such data, and also on calculations made on their basis.
2) export customs duty;
3) the value added tax levied in case of commodity importation on customs area of the Union;
4) excises (the excise tax or the excise duty) levied in case of commodity importation on customs area of the Union;
5) customs fees.
2. Concerning the goods for private use imported on customs area of the Union the customs duties, taxes levied at the single rates or the customs duties, taxes levied in the form of cumulative customs payment according to Chapter 37 of this Code are subject to payment. Provisions of this Chapter and Chapters 7 - the 11th of this Code are applied in the cases provided by Chapter 37 of this Code.
1. Customs fees are the obligatory payments levied for making by customs authorities of the customs transactions connected with release of goods, customs escort of vehicles and also for making of other actions established by this Code and (or) the legislation of state members on customs regulation.
2. Types and rates of customs fees are established by the legislation of state members.
3. The amount of customs duties cannot exceed the approximate cost of costs of customs authorities for making of actions in connection with which customs fees are established.
4. Payers of customs fees, subjects to taxation by customs fees, base for calculation of customs fees, origin and the termination of obligation on payment of customs fees, payment due dates of customs fees, procedure for their calculation, payment, collection and return (offsetting), and also cases when customs fees are not paid, established by the legislation of state members.
1. Advance payments the money (money) deposited on account of payment of the forthcoming customs duties, taxes, customs fees, special, anti-dumping, compensatory duties and not identified by the payer by specific types and the amounts of customs duties, taxes, customs fees, the special, anti-dumping, compensatory duties concerning specific goods is recognized if introduction of such advance payments is established according to the legislation of state members.
2. By the legislation of state member the possibility of use of advance payments on account of payment of customs duties, taxes concerning goods for private use, ensuring discharge of duty on payment of customs duties, taxes, the ensuring discharge of duty on payment of the special, anti-dumping, compensatory duties, and also other payments than specified in Item 1 of Article 46 and Item 1 of Article of 71 of this Code which collection is assigned to customs authorities by the legislation of this state member can be provided. If collection of customs payments according to the legislation of state members is assigned to other state bodies, by the legislation of state member the possibility of use of advance payments on account of payment of other payments, than specified in Item 1 of Article 46 and Item 1 of Article of 71 of this Code which collection is assigned to such state bodies can be provided.
3. Advance payments are made in currency of state member in the territory of which these advance payments are supposed to be used for the purpose of customs payment, the special, anti-dumping, compensatory duties, and in cases when international treaties within the Union and (or) bilateral international treaties of state members provide customs payment, the special, anti-dumping, compensatory duties in other currency, than currency of state member in the territory of which these advance payments are supposed to be used for the purpose of customs payment, the special, anti-dumping, compensatory duties, - in the currency defined by such international treaties.
4. Money (money) deposited as advance payments is property of person which made advance payments and cannot be considered as customs payments, the special, anti-dumping, compensatory duties or money (money) deposited as ensuring discharge of duty on payment of customs duties, taxes, ensuring discharge of duty on payment of the special, anti-dumping, compensatory duties, other payments specified in Item 2 of this Article until person which made advance payments does not make the order about it to customs authority or the customs authority does not turn collection on advance payments. As the order of person which made advance payments are considered representation by it or from his name of the customs declaration or the statement on return of the amounts of advance payments or making according to the legislation of state members of other actions testimonial of intention of this person to use the money (money) as customs payments, the special, anti-dumping, compensatory duties or ensuring discharge of duty on payment of customs duties, taxes, ensuring discharge of duty on payment of the special, anti-dumping, compensatory duties.
5. Based on the address of person which made advance payments represents to the customs authority determined by the legislation of state members, such customs authority to person which made advance payments, the report on expenditure of money (money) deposited as advance payments, for the period, not exceeding term established by the legislation of state members for return of advance payments.
The form of the address of person which made advance payments, and procedure for its giving in customs authority, and also form of the specified report, procedure and terms of its representation by customs authority are determined by the legislation of state members.
6. Return (offsetting) of the amounts of advance payments is performed according to article 67 of this Code.
7. The order is made by the unclaimed amounts of advance payments according to the legislation of state members.
8. The procedure and forms of introduction of advance payments are established by the legislation of state members.
1. In this Code on customs payment are understood as privileges:
1) privileges on payment of import customs duties (tariff privileges);
2) privileges on payment of export customs duties;
3) privileges on tax payment;
4) privileges on payment of customs fees (exemption of customs fees).
2. Cases and conditions of provision of privileges on payment of import customs duties (tariff privileges), and also procedure for their application are determined according to the Agreement on the Union.
In case of establishment according to article 43 of the Agreement on the Union of cases and conditions of provision of privileges on payment of import customs duties (tariff privileges) in the form of decrease in rate of import customs duty the Commission has the right to determine other circumstances than provided by this Code in case of which approach the obligation on payment of import customs duties stops and (or) there comes the payment due date of import customs duties.
3. Privileges on payment of export customs duties, privileges on tax payment, and also privileges on payment of customs fees (exemption of customs fees) are established by the legislation of state members.
4. Tariff preferences are provided according to the Contract on the Union and international treaties of the Union providing application of free trade regime with the third party. Tariff preferences are recovered in cases and in case of observance of conditions which are determined by the Commission.
Payers of customs duties, taxes are the customs applicant or other persons who had obligation on payment of customs duties, taxes.
1. Subject to taxation by customs duties, taxes are the goods moved through customs border of the Union, and also other goods in the cases provided by this Code.
2. Base for calculation of customs duties depending on type of goods and the applied types of rates are customs value of goods and (or) their physical characteristic in kind (quantity, weight, including taking into account primary package of goods which is inseparable from goods before its consumption and (or) in which the goods are represented for retail sale, amount or other characteristic of goods) if other is not established by this Code.
3. The base for calculation of taxes is determined according to the legislation of state members.
1. Customs duties, taxes are estimated in the payer of customs duties, taxes, and in the cases provided by this Article - customs authority.
2. Customs duties, taxes are estimated in customs authority:
1) by results of carrying out customs control after release of goods in case of identification of incorrect calculation of customs duties, taxes;
2) in case of calculation of customs duties, the taxes which are subject to payment according to article 56 of this Code;
3) in case of approach of the circumstances specified in item 4 of Article 91, Item 3 of Article 97, item 4 of Article 103, Item 5 of Article 153, Item 6 of Article 162, Item 3 of Article 241, Item 8 of Article 279, item 4 of Article 280, item 4 of Article 284, item 4 of Article 288, Items 3 and 8 of Article 295 and Item 3 of article 309 of this Code and also in cases when concerning goods which release is made before submission of the declaration on goods, in time, established by this Code the declaration on goods is not submitted;
4) in case of non-execution by the customs applicant of the actions specified in Item 9 of article 117 of this Code;
5) in case of approach of the circumstances specified in Item 7 of article 208 of this Code, in cases when the obligation on payment of customs duties, taxes, is subject to execution by persons specified in Item 3 of article 208 of this Code;
6) in case of calculation of customs duties, taxes according to Item 9 of Article 208 and Item 6 of article 216 of this Code;
7) in case of approach of the circumstances determined according to Article 254 of this Code the Commission and the legislation of state members in the cases provided by the Commission in case of which the obligation on payment of customs duties, taxes is subject to execution;
8) by results of carrying out customs control in the cases specified in Item 1 of article 315 of this Code;
9) by results of carrying out customs control in the cases provided by Items 17 and 18 of article 325 of this Code;
10) in case of approach of the circumstances provided according to this Code under which the obligation on payment of customs duties, taxes is subject to execution, concerning goods which customs declaring in case of their room under customs procedure was performed with use as the customs declaration of transport (transportation), business and (or) other documents;
11) in other cases when customs duties, taxes according to this Code are subject to payment in connection with the circumstances which came after release of goods and concerning goods customs duties, taxes were not estimated by the payer.
3. Data on calculation of customs duties, taxes are specified in the declaration goods, the customs receipt order or other customs paper determined by the Commission according to Item 24 of article 266 of this Code, the customs paper specified in the paragraph the second item 4 of article 277 of this Code or the customs paper specified in item 4 of this Article.
4. In case of calculation of customs duties, taxes in the cases specified in subitems 2, of 3, of 5, of the 6 and 11 Item 2 of this Article, data on calculation of customs duties, taxes are specified in calculation of customs duties, taxes, the special, anti-dumping, compensatory duties.
The form of calculation of customs duties, taxes, the special, anti-dumping, compensatory duties, structure and format of such calculation in the form of the electronic document, procedure for their filling and entering into such calculation of changes (amendments) are determined by the Commission.
When filling of the specified calculation on paper with the official of customs authority creates electronic type 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
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.