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Information Decisions, decisions, orders, letters, On the order of movement of the PL goods for personal use through customs border of the Customs Union

Agreement between the Government of the Russian Federation, the Republic of Belarus and the Government of the Republic of Kazakhstan dated June 18 2010 year

The order of movement of goods by individuals for private use through customs border of the Customs Union and customs operations connected with their release


The agreement was ratified by the Federal Law № 60-FZ, the 05.04.2011

Attention! Amended, see below:

Minutes of 19.10.2011 on amendments and supplements to the Agreement on the procedure of moving goods by individuals for private use through customs border of the Customs Union and customs operations connected with their release on June 18 2010 year (passed the EurAsEC Interstate Council Decision № 95 from 19.10.2011 city )

Draft Protocol on Amendments to the Agreement on the procedure of moving goods by individuals for private use through customs border of the Customs Union and customs operations connected with their release on June 18 2010 year (adopted by the Commission Decision of the Customs Union of № 873 09.12.2011 city )

 

Belarus, Kazakhstan and the Russian Federation, hereinafter referred to as the Parties, based on the provisions of the Treaty establishing a single customs territory and formation of the customs union of 6 2007 October, and the Treaty on the Customs Code of the Customs Union on November 27 2009 years, guided by the principles and norms international law, have agreed as follows:

I. General Provisions

Article 1 -Procedure for moving goods by individuals for personal use

1. This Agreement is determined by the order of the movement of natural persons across the customs border of the Customs Union (hereinafter - the customs border) goods for personal use, including vehicles, and customs operations connected with their release.

Procedure for moving goods by individuals for private use through customs border specifies: -criteria for classification of goods to goods for personal use -cost, quantity and weight standards movement of goods for the personal use of the exemption from payment of customs duties -exemptions from customs duties of certain categories of goods for personal use -order of customs duties and taxes on goods for personal use.

2. Relations arising in connection with the movement of goods by individuals for private use through customs border of which are not regulated by this Agreement shall be determined by the customs legislation tamozhennogomsoyuza and (or) the law of the Member State of the customs union.

3. Customs legislation of the customs union is determined by:

how to move individuals of cash (money) and (or) monetary instruments across the customs border;

especially across the customs border of goods for personal use, exported from the territory of the Kaliningrad region of the Russian Federation and imported to the customs territory of the Customs Union, including through the territory of a non-member of the customs union, as well as exported to the rest of the customs territory of the Customs Union and imported into the territory of the Kaliningrad region of the Russian Federation.

Article 2 -Terms used in this Agreement

1. For the purposes of this Agreement, the following terms and their definitions:

  1. Auto mototransportnye means:
    - Motor cars and other motor vehicles designed primarily for transportation of people classified in heading 8703 Single Commodity Nomenclature of Foreign ------ activity Customs Union (hereinafter - the HS TC), except as provided in the third paragraph this subparagraph (hereinafter - the cars) -
    - ATVs, snowmobiles and other passenger vehicles, which are classified in heading 8703 HS vehicles not designed for driving on public roads;
    - Motorcycles, mopeds, scooters, which are classified in heading 8711 HS TS;
    - Motor vehicles for the transport of not more than 12 people, including the driver, are classified in heading 8702 HS vehicle, motor vehicles for the transport of cargo with full weight to 5 tons, classified in the headings and 8704 21 8704 31 HS TS;
  2. Arrival Date (resettlement) of an individual for permanent residence in a member state of the customs union - the date of issue of the document certifying the status of refugees, internally displaced, or the recognition of a person who came (relocated) for permanent residence in a Member State of the customs union in accordance with the law of that State;
  3. seafood - crustaceans classified in heading 0306 HS TC, except lobster, of heading 0306 21 HS vehicles, lobsters, of heading 0306 22 HS TC shrimp, which are classified in the subheadings 0306 26 and 0306 27 TN Vehicle Code - subparagraph as amended by the draft protocol on amendments and additions to the Agreement on moving goods by individuals for private use through customs border of the Customs Union and customs operations connected with their release on June 18 2010 year
  4. Indivisible goods for personal use - goods for personal use, weighing more than 35 kilograms, consisting of one unit or one set of goods, including moving in disassembled, uncollected, incomplete or incomplete form, provided that the product has the basic property of the collected, complete Or finished goods. The completeness can be determined on the basis of information provided by the manufacturer, the seller or the sender of the goods on labels, in product passports, warranty coupons, packing lists, other documents, and also on the basis of the generally accepted (traditional) application of such goods or a set that meets their functional purpose;
  5. of the double corridor - a simplified system of customs control, which allows individuals crossing the customs border, make an independent choice between "red" corridor (customs declaration for personal use in writing) and "green" corridor;
  6. customs duties and taxes, levied at a flat rate - the total amount of customs duties and taxes, calculated with respect to an individual transported goods for personal use, without separation into components, customs duties and taxes;
  7. products, used - products bearing visible signs of wear, washing operation;
  8. members of the family - the wife and husband, in a registered marriage, parents, children, adoptive parents, adopted children, brothers and sisters, grandfather (grandfather), grandmother (grandmother), grandchildren, and disabled dependents.

2. Other terms used in this Agreement shall apply to the values ​​established by the customs legislation of the Customs Union and (or) the law of the Member States of the customs union.

Article 3 -The criteria for classification of goods across the customs border of goods for personal use

  1. The classification of goods transported by individuals across the customs border of goods for the personal use of the customs authorities with the use of a risk management system based on:
    individual statements about transported goods (orally or in writing, using the passenger customs declaration) in the cases provided for in this Agreement
    the nature and quantity of the goods;
    crossover frequencies of physical persons and (or) move their goods across the customs border.
  2. Goods specified in the application 1 to this Agreement, regardless of the criteria specified in paragraph 1 this Article shall not apply to goods for personal use.
  3. The goods which fall under paragraphs 1 2 this article and goods for personal use, not the provisions of this Agreement.
  4. If as goods for personal use stated and produced goods imported for use in business, the goods are considered illegal movement across the customs border, and to the goods after they are released, the norms of the Customs Code of the Customs Union (hereinafter - the Code) without accounting features established head 49 Code and the provisions of this Agreement.

Article 4 -Prohibitions and restrictions on goods for personal use

  1. The importation of goods for the personal use of the customs territory of the Customs Union and (or) export from the territory of prohibitions and restrictions specified in the annex to this Agreement 2.
    International agreements of the members of the customs union, the decisions of the Commission of the Customs Union and (or) the regulations of the Member States of the customs union, issued in accordance with the international treaties of the Member States of the customs union may establish other prohibitions and restrictions on goods for personal use.
  2. Transportation through the customs border of goods for personal use, restricted for import and (or) to export, except as provided in paragraph 3 of this article is subject to the submission to the customs authority of documents confirming compliance with the restrictions issued by the competent authorities of the Member State of the customs union in accordance with the customs legislation of the customs union.
  3. The goods for personal use, through the customs border, not apply non-tariff and technical regulation.
  4. Release of goods for personal use, subject to phytosanitary, veterinary and other forms of state control in accordance with international treaties of the Member States of the customs union, which, after appropriate types of control.

Article 5 -Goods for personal use, under customs control

1. Goods for personal use imported into the customs territory of the Customs Union and subject to customs declaration (hereinafter - the declaration), in accordance with the Code and this Agreement shall be subject to customs control from the moment of crossing the customs border to:

  1. they are released in order to circulation in the customs territory of the Customs Union without restrictions on use and disposal (hereinafter - the free circulation);
  2. payment of due amounts of customs duties and taxes on goods whose production for personal use in the customs territory of the Customs Union was implemented with restrictions on use and (or) disposal of goods for personal use, installed in connection with the use of an exemption from payment of customs duties and taxes;
  3. placing under the customs procedures, refusal by the state or destruction in accordance with the Code;
  4. actual export from the customs territory of the Customs Union;
  5. turned over to the State of the customs union in accordance with the laws of that State;
  6. destruction (irretrievable loss) due to an accident or force majeure, or due to natural loss under normal conditions of carriage (transportation) and storage.

2. Goods for personal use, to be exported from the customs territory of the Customs Union and subject to customs declaration in accordance with the Code and this Agreement shall be subject to customs supervision from the registration passenger customs declaration and before crossing the customs border.
Goods for personal use, to be exported from the customs territory of the Customs Union and not subject to customs declaration in accordance with this Agreement shall be subject to customs supervision from the moment of actions directly aimed at the implementation of the export of goods for personal use, and before crossing the customs border.

3. Goods for personal use, in paragraph 2 this article does not acquire the status of being under customs control before crossing the customs border in the cases:
turned over to the State of the customs union in accordance with the laws of that State;
destruction (irretrievable loss) due to an accident or force majeure, or due to natural loss under normal conditions of carriage (transportation) and storage.

4. Goods for personal use, for which, in accordance with this Agreement may be withheld declaration shall not be exempt from customs control, unless otherwise stipulated by the customs legislation of the Customs Union and (or) the law of the Member States of the customs union.

Article 6 -Movement of goods for personal use, using a system of dual corridor

1. In places of arrival in the customs territory of the customs union or a departure from the territory (hereinafter - the point of arrival or departure) can be applied, the double corridor.

"Green" Corridor is specifically identified in the places of arrival or departure of a place designed for the movement of natural persons across the customs border of goods in accompanied baggage for personal use, not subject to customs declaration, while the absence of such persons unaccompanied baggage.

"Red" is a specially designated corridor in places of arrival or departure place for moving individuals through the customs border in accompanied baggage of goods subject to customs declaration, as well as goods in respect of which the declaration at the request of the individual.

2. The list of places of arrival or departure, which use a system of double corridor, and the order of formation of such a list is determined by the competent authority of a Member State of the Customs Union, namely, the State Customs Committee of the Republic of Belarus - Belarus, the Ministry of Finance of the Republic of Kazakhstan - with the Kazakh side, Federal Customs Service - the Russian side. (See order FCS № 1471 from 09.08.2010)

3. Double corridor system can not be used in the halls of officials and delegations organized in places of arrival or departure.

4. Non-application of certain forms of customs control in the "green" corridor does not mean that individuals are exempt from the obligation to comply with the requirements of the customs legislation of the Customs Union and (or) the law of the Member State of the customs union.

5. Given the operational situation prevailing in the places of arrival or departure, in exceptional cases, by decision of the customs authority "green" corridor will be temporarily closed for the following individuals, transporting goods for private use through customs border.

II. Customs transactions occurring with the goods for personal use

 Article 7 -Of customs operations in respect of goods for personal use

  1. Customs operations in respect of goods for personal use are made depending on how the move to the places of arrival or departure, or the customs authorities of the Member State of the customs union, in which the permanent (or temporary) home to an individual who has the right to act as declarant of such goods.
  2. In places of arrival and departure, as well as the customs authorities of the Member State of the customs union, in which the permanent (or temporary) home to an individual who has the right to act as declarant of goods in respect of goods for personal use may be made of customs operations involving with the declaration, the release for personal use without placing under customs procedures (except for the customs procedure of customs transit) in accordance with this Agreement.
    At the request of the person transporting the goods for personal use, such goods may be committed by the customs operations connected with them:
    - Placement in temporary storage;
    - Placed under the customs procedure in accordance with the Code;
  3. export from the customs territory of the customs union, if they did not leave the place of arrival.
  4. In the places of arrival of goods for personal use, imported as accompanied baggage may be placed under the customs procedure of customs transit procedure and conditions specified in Article 9 Agreement.
  5. When moving goods by individuals for personal use customs authorities provide these persons to perform customs operations without leaving the vehicle, except when necessary for compliance with the customs legislation of the Customs Union.
  6. In case of failure to individuals customs operations in respect of goods for personal use, provided herein, or the inability of their release, the said goods shall be detained in accordance with Chapter 21 Code.
  7. The procedure of customs operations in respect of goods for personal use by individuals moved across the customs border, and reflect that recognition of such goods is not subject to customs control determined by the decision of the Commission of the Customs Union.
  8. Customs control of goods for personal use, transported across the customs border, in accordance with the Code.
  9. Features of customs operations in respect of goods for the personal use of the individual coming (resettle) for permanent residence in the Member State of the customs union, refugees, displaced persons determined by the decision of the Commission of the Customs Union.
  10. Features of customs operations in respect of goods for personal use sent by international mail, is determined by the customs legislation of the customs union.

Article 8 -Declaration of goods for personal use

1. Declaration of goods for personal use by individuals on their way through the customs border along with the presentation of goods to customs authorities.
Declaration of goods for personal use, with the exception sent by international mail, and placed under the customs procedure of customs transit shall be made in writing using the passenger customs declaration.
The form of the passenger customs declaration procedure for its completion, filing and registration are defined by decisions of the Customs Union.
A natural person may, in its desire to produce the declaration of goods for personal use, not subject to customs declaration in writing, using the passenger customs declaration.

2. Customs declaration in writing, shall be:

  1. goods for personal use, transportable in unaccompanied luggage or delivered by carrier to the individual;
  2. goods for personal use, transportable in any way, which are subject to the prohibitions and restrictions, except for non-tariff and technical regulation;
  3. goods for personal use, transportable in any way, including temporarily imported, cost, and (or) the number of which exceed the standards movement of such goods with exemption from customs duties;
  4. vehicles for personal use, transportable in any way, except for the vehicles for personal use, registered in the territory of the Member States of the customs union, temporarily exported from the customs territory of the Customs Union and imported back to this area;
  5. cash and (or) monetary instruments transported by individuals across the customs border, in the cases established by the customs legislation of the customs union;
  6. cultural values;
  7. goods for personal use, imported as accompanied baggage, if you move them to a natural person has unaccompanied baggage;
  8. goods for personal use, referred to in paragraphs 3 - 10 3 Section I of Annex to this Agreement.

3. Declaration of goods for personal use made by the declarant or customs agents acting for and on behalf of the declarant.

Declaration of goods for the personal use of an individual who has not attained the age of sixteen, made by a person accompanying him (one of the parents, adoptive parents or guardians of the person, other accompanying person or representative of the carrier in the absence of accompanying persons, and in an organized exit (entrance) of minors without their parents, adoptive parents or guardians, or other persons - the team leader or representative of the carrier).
Declarant may be a natural person of a Member State of the customs union or a foreign person:
available at the time of crossing the customs border ownership, use and (or) disposal in respect of goods for personal use, transported as accompanied baggage;
transferor (transmitting) goods for personal use, including vehicles moved in unaccompanied baggage, the carrier for the actual movement across the customs border;
acting consignor of goods for personal use, sent by international mail;
to address that as the goods delivered by the carrier received the goods for personal use, including vehicles, or who sends out of the customs territory of the Customs Union of such goods;
next to the vehicle for personal use, through the customs border, belonging to him by right of possession, use and (or) disposal;
acquired the right to own, use and (or) disposal of the vehicle for personal use, in the customs territory of the Customs Union under Customs supervision, court orders, or inheritance;
having the right to own, use and (or) disposal with the vehicle for personal use, in the customs territory of the Customs Union under customs control;
having the right to move goods for the personal use of the exemption from payment of customs duties in the cases provided for in Annex 3 to this Agreement.

4. The customs declaration of moving goods for personal use in writing the declarant must:

  1. submit to customs authorities the documents on which the declaration for Customs, including confirming the payment of customs duties or the payment of customs duties and taxes;
  2. present the declared goods at the request of a customs officer;
  3. payment of due customs duties or ensure the payment of customs duties and taxes in the cases established by the Code and (or) this Agreement;
  4. comply with other requirements stipulated by the customs legislation of the customs union.

5. As you move through the customs border of the coffins with bodies (remains) and ashes (ashes) died declaration by submitting a request in any form a person accompanying the coffin (remains) or urn with ashes (ashes) of the deceased, with the submission of the documents mentioned in the second and third parts of this paragraph.
In case of export from the customs territory of the Customs Union of coffins with bodies (remains) of the dead and the ashes (ashes), the following documents:

  1. death certificate issued by the registry office in the manner prescribed for civil registration in the Member States of the customs union, or a medical certificate of death, or certified copies of these documents;
  2. Finally, any form of local public health surveillance of possible exhumation reburial;
  3. act (certificate) of any form of a specialized organization that carried out the funeral services on sealing of zinc coffins, that they had no foreign investment, application inventory of belongings and valuables of the deceased in case they are sent along with the body (remains) of the deceased.

When imported into the customs territory of the Customs Union ashes (ashes) and coffins with bodies (remains) of the dead, the following documents:

  1. death certificate issued by an authorized agency of the country of origin, or a medical death certificate or a copy of these documents;
  2. act (certificate) of any form of organization that carried out the funeral services on sealing of zinc coffins, that they had no foreign investment, application inventory of belongings and valuables of the deceased in case they are sent along with the body (remains) of the deceased.

Article 9 -Placement of goods for personal use under the customs procedure of customs transit

1. Under the customs procedure of customs transit may be placed in the following goods for personal use, transportable in accompanied baggage:

vehicles for personal use, not registered in the customs territory of the Customs Union and the foreign country;
goods for personal use, for which exemption from payment of customs duties in accordance with paragraphs 3 - 10 3 Section I of Annex to this Agreement when they are moved from the place of arrival to the customs office in the region where a permanent or temporary resident individual.
The procedure and conditions for placing goods for personal use under the customs procedure of customs transit determined by the customs legislation of the Customs Union and this Agreement.

2. When placing goods for personal use under the customs procedure of customs transit individual represents the transit declaration to the customs authority, and makes provision for payment of customs duties and taxes, unless otherwise specified in this Agreement.

3. In the carriage of goods for personal use, in accordance with the customs procedure of customs transit natural person acting as the declarant, has the same duties as the carrier, in accordance with the customs legislation of the customs union.

Article 10 -Release of goods for personal use

1. Customs operations related to the production of goods for personal use, are made in relation to:

goods for personal use (except for vehicles), conveyed by natural persons in accompanied baggage - in places of arrival or departure or customs authority in the region of which permanently or temporarily residing individual;

Goods for personal use (excluding transport vehicles), transported by individuals in unaccompanied baggage or as goods delivered by the carrier, at places of arrival or departure that are international sea (river) ports, airports or equivalent to them in accordance with the laws of the states Members of the customs union, or at the customs authority of destination (the place of delivery) located on the territory of the Member State of the customs union where the physical or physical person resides permanently or temporarily tso, or the customs body of departure;

vehicles for personal use, registered in a foreign country, they moved the following individuals - in places of arrival or departure or customs authority in the region of which permanently or temporarily resident individual;

vehicles for personal use, registered in a foreign country, conveyed by natural persons in unaccompanied baggage or as goods delivered by carrier - in places of arrival or departure, is an international sea (river) ports, airports or equal to them in accordance with the law Member States of the customs union, or the customs authorities of the destination (place of delivery) or the customs office of departure;

vehicles for personal use, not registered in a foreign country and the customs territory of the Customs Union, they moved the following individuals - in places of arrival in the territory of a Member State which is permanently or temporarily resident natural person, or the customs authorities in the region of permanently or temporarily resident individual, or in a place of departure;

Vehicles for personal use not registered on the territory of a foreign state and the customs territory of the customs union, transported by individuals in unaccompanied baggage or as goods delivered by the carrier - at points of arrival or departure, which are international sea (river) ports, airports or equated To them in accordance with the laws of the Member States of the customs union, or at the customs authority of destination (the place of delivery) located on the territory of the state rstva member of the Customs Union, which permanently or temporarily living individual, or in the customs body of departure;

goods for personal use (except for vehicles) moved in accompanied baggage, which are exempt from customs duties on the terms and conditions set forth in paragraphs 3 - 10 3 Section I of Annex to the Agreement:

  1. the customs authorities, in the region of which permanently or temporarily residing individual transporting the goods;
  2. in places of arrival or departure - provided that the customs authority of a Member State of the customs union confirms the customs authority of another Member State of the Customs Union on the execution of individual conditions for exemption from payment of customs duties.

2. Release of goods for personal use or for denying this release are made on the following dates:

- Immediately after the customs control of the movement of goods for personal use as accompanied baggage, except when the release of goods is not possible for reasons beyond the control of the customs authority in the place of arrival or departure;

- Not later than one business day following the date of registration of the passenger customs declaration, the customs authorities, in the region of which permanently or temporarily reside individual, or that the customs authorities in accordance with the provisions of this Agreement.

Extension of the release of goods for personal use in the procedure stipulated by the Code.

Article 11 -Restrictions on the use of goods for personal use after release

  1. Vehicles for personal use, referred to in paragraphs 22 23 and Title V application 3 to this Agreement may be used in the customs territory of the Customs Union of individuals to exercise their importation.
  2. Transfer of rights to use and (or) disposal of such vehicles for personal use is permitted only to other persons:
    - subject to their customs declaration and payment of customs duties and taxes at the rates provided for in paragraphs 10-12 of Section IV of Annex 5 to this Agreement for the release of goods for personal use for free circulation, unless other uniform rates are established in accordance with the international treaty of the Member States, Members of the customs union. Release of such vehicles for free circulation is carried out in the customs body in whose region of activity the individual is permanently or temporarily resident, to whom the rights of use and (or) disposal are transferred;
    - For export of vehicles outside that territory with the permission of the customs authority in accordance with the legislation of the Member State of the customs union, if such removal can not be effected by the declarant by reason of death, serious illness of the individual that imported, or other objective reasons.
  3. Before the expiration of the temporary importation of the equipment referred to in paragraph 1 of this Article shall be subject to customs declaration, the customs authority in order to release for free circulation, for the purpose of re-exportation, or placed under the customs procedures in the Code.
    A natural person is released from the obligation to declare the vehicle laid down the first part of this paragraph, in respect of these vehicles came the circumstances envisaged in subparagraphs 5) and 6) points 1 5 articles of this Agreement before the expiry of the temporary importation of such vehicles, and the customs authority provided evidence of such circumstances.

III. Customs duties

 Article 12 -Payment of customs duties on goods for personal use

1. Customs fees are not paid in respect of goods for personal use, through the customs border of Annex 3 4 and to this Agreement.

2. Customs duties and taxes payable in respect of goods for personal use, through the customs border of Annex 5 to this Agreement in the amount specified by the application, except for the case when the other international agreement of the members of the customs union of these states have the right to establish other general rates of customs duties and taxes.

3. For the purpose of calculating the customs duties and taxes, the time of release and the amount of motor-cars, mototransportnyh funds is determined in accordance with the Annex to this Agreement 6.

Article 13 -Origination, termination of the obligation to pay customs duties and taxes on goods for personal use, with the exception of vehicles

1. The obligation to pay customs duties and taxes, calculated in accordance with this Agreement in respect of goods for personal use, subject to customs declaration in writing, through the customs border in accompanied and unaccompanied baggage, as well as goods that are delivered by the carrier, there is a declarant for registration by the customs authority passenger customs declaration;

2. The obligation to pay customs duties and taxes on goods for personal use, subject to customs declaration in writing, through the customs border in accompanied and unaccompanied baggage, as well as goods that are delivered by the carrier, stop by the declarant:

  1. failure of the customs authority in the production of goods for personal use - in relation to the obligation to pay customs duties and taxes incurred in the registration of the customs authorities of the customs declaration;
  2. for payment or collection of the full customs duties, taxes, calculated at the rates established by this Agreement for the release of goods for personal use for free circulation;
  3. handling of goods for the personal use of the property of a Member State of the customs union in accordance with the laws of that State;
  4. by placing the goods for personal use in accordance with established procedure under the customs procedures for the destruction or denial of the state;
  5. the destruction (irretrievable loss) of goods for personal use by accident or force majeure, or due to natural loss under normal conditions of carriage (transportation) and (or) storage;
  6. for foreclosure of goods for personal use, including the cost of goods for personal use, according to the legislation of a Member State of the customs union;
  7. with the release of goods for personal use in the free circulation of the exemption from payment of customs duties in accordance with this Agreement;
  8. if the amount of unpaid customs duties and taxes shall not exceed the equivalent of two Euro exchange rates established in accordance with the legislation of the Member State of the customs union, in which there was no obligation to pay customs duties and taxes in effect at the time the obligation to pay customs duties and taxes;
  9. the recognition of customs duties and taxes to be uncollectible and written off them in the manner and on the grounds provided for by the legislation of a Member State of the Customs Union, the customs authority of which the collection of these amounts;
  10. in connection with the death of the declarant or the announcement of his death in accordance with the legislation of the Member State of the customs union.

3. Customs duties and taxes payable to the release of goods for personal use at the market.

4. Customs duties and taxes on goods for personal use shall be calculated at the rate established by Section I - III 5 application to this Agreement.

5. Release of goods for personal use, transported in accompanied baggage, the customs authorities prior to enrollment of customs duties and taxes paid on goods for personal use, to the appropriate accounts.

6. Payment of customs duties on goods for personal use can be by bank transfer or in cash (money) in accordance with the legislation of the Member State of the customs union.

Article 14 -Origination, termination of the obligation to pay customs duties and taxes on vehicles for personal use

1. The obligation to pay customs duties in respect of vehicles for personal use:

  1. arises in declaring the time of registration by customs authorities the passenger customs declaration submitted for release for free circulation;
  2. stop by the declarant in the cases established by paragraph 2 13 articles of this Agreement.

2. Import duties, taxes payable to the release of vehicles for personal use at the market.

3. Import duties and taxes are calculated at the rates established by Section IV 5 application to this Agreement.

4. The obligation to pay customs duties and taxes on vehicles for personal use, registered in a foreign country, through the customs border by natural persons, there is a:

declarant - after registering the customs authority passenger customs declaration submitted for registration for temporary residence;
the person to whom the vehicle is transferred for their removal in the manner prescribed by paragraph 2 11 articles of this Agreement, - the date of issue by the customs authorities at the transfer.

5. The obligation to pay customs duties and taxes on vehicles for personal use, registered in a foreign country, through the customs border by natural persons stops at:

  1. declaring: -from the export of vehicles temporarily imported into the customs territory of the Customs Union and exported to the expiration of the customs authority of temporary importation, except in cases where the end date of temporary admission due for payment of customs duties and taxes -If the vehicle is transferred to the person declaring for the export of the vehicle in the manner prescribed by paragraph 2 11 articles of this Agreement, - the date of issue by the customs authorities at the delivery, except in cases where prior to the issuance of such permits due for payment of customs duties and taxes;
  2. the person to whom the vehicle is transferred for their removal in the manner prescribed by paragraph 2 11 articles of this Agreement, - from the export of vehicles temporarily imported into the customs territory of the Customs Union and exported before the customs authorities at the time of temporary import, unless when to complete the term of temporary import due for payment of customs duties and taxes;
  3. persons referred to in this paragraph - in the cases provided for in paragraph 2 13 articles of this Agreement;

6. The date for payment of customs duties and taxes in respect of temporarily imported vehicles, be considered:

  1. the transfer of temporarily imported vehicles to others without permission of the customs authority - the day of transfer, and if that date is not set - the date of registration by the customs authority of the passenger customs declaration, filed for release for personal use for temporary residence;
  2. the loss of temporarily imported vehicles in the period of their temporary admission by customs authorities, except for destruction (irretrievable loss) due to an accident or force majeure, or due to natural loss under normal conditions of carriage (transportation) and storage - the day the goods were lost, and if that day is not set - the date of registration by the customs authority of the passenger customs declaration, filed for release for personal use for temporary residence;
  3. for Failure to vehicles temporarily imported into the customs territory of the Customs Union, before the expiry of the customs authority of temporary importation - the expiry of the temporary importation.

7. Import duties, taxes, in cases specified by paragraph 6 this Article shall be payable in the amount corresponding to the amount of customs duties and taxes that would be payable at the release of goods for personal use for free circulation, calculated on the date of registration of the customs body of the passenger customs declaration , according to which vehicles were produced for personal use in order to temporarily stay in the customs territory of the Customs Union.

8. Prior to the expiration of the customs authority of temporary importation of vehicles for personal use may be declared for release for free circulation. -Customs duties and taxes in the case provided the first part of this paragraph shall be payable in the amount corresponding to the amount of customs duties and taxes that would be payable in the issuance of vehicle for personal use for free circulation, calculated on the date of registration of the customs authority passenger customs declaration, according to which the vehicles were produced for personal use in order to temporarily stay in the customs territory of the Customs Union.

In case of issue of vehicles for personal use for free circulation at the end of the customs body of temporary importation of such issuance by a customs authority after payment (collection) of customs duties and taxes, calculated in accordance with the second part of this paragraph.

In the case of customs duties and taxes in respect of temporarily imported vehicles for personal use to be recognized as not being under customs control in accordance with the third paragraph of sub-paragraph 2 1 5 articles of this Agreement, customs duties and taxes are calculated in accordance with the second part of this paragraph.

The total amount of customs duties and taxes payable in respect of the vehicle for personal use, claimed for free circulation before the customs authorities at the time of temporary import, unless such vehicle is not recognized under customs control in accordance with the third paragraph of sub-paragraph 2 1 5 articles of this Agreement shall not exceed the amount of customs duties and taxes that would be payable in accordance with the second part of this paragraph.

The total amount of customs duties and taxes payable in respect of the vehicle for personal use, claimed in free circulation at the end of the customs body of temporary importation shall not exceed the amount of customs duties and taxes that would be payable in accordance with the second part of this paragraph .

9. Payment of customs duties in respect of vehicles for personal use can be by bank transfer or in cash (money) in accordance with the legislation of the Member State of the customs union.

Article 15 -Origination, termination of the obligation to pay customs duties and taxes on goods for personal use that are placed under the customs procedure of customs transit

1. The obligation to pay import duties and taxes on goods for personal use, placed under the customs procedure of customs transit, there is a declarant with the registration of the customs authorities of the transit declaration.

2. The obligation to pay import duties and taxes on goods for personal use, placed (placed) under the customs procedure of customs transit stops in the declarant:

  1. at the completion of the customs procedure of customs transit in accordance with Article 6 225 Code, unless at the time of the procedure due for payment of customs duties and taxes;
  2. in cases specified by paragraph 2 13 articles of this Agreement.

3. When delivery of foreign goods by customs authorities at the place of delivery date of payment of customs duties and taxes shall be considered:

  1. if there was a delivery of foreign goods by reason of the transfer of goods by the carrier to the recipient or to any other person without the permission of the customs authority - the day of the transfer, and if that date is not set - the day of registration by the customs authorities of the transit declaration;
  2. If the non-delivery of goods for personal use has occurred due to the loss of goods, except for destruction (irretrievable loss) due to an accident or force majeure, or due to natural loss under normal conditions of carriage (transportation) and storage - the date of such loss, and if that day is not set - the day of registration of customs authorities of the transit declaration;
  3. If the non-delivery of goods for personal use has occurred for other reasons - the day of registration by the customs authorities of the transit declaration.

4. Import duties, taxes payable in the amount corresponding to the amount of import duties and taxes that would be payable at the release of goods for personal use for free circulation in accordance with this Agreement, calculated on the date of registration of customs authorities of the transit declaration.

5. Upon termination pursuant to subparagraph 1) 2 point of this article the obligation to pay import duties and taxes paid or recovered in accordance with paragraphs 3 and 4 this article import duties and taxes are subject to refund (offset) in the manner prescribed by the Code.

Article 16 -Ensuring payment of customs duties and taxes

1. Payment of customs duties and taxes on goods for personal use granted to the customs office at: -placed under the customs procedure of customs transit of goods, as well as vehicles for personal use, not registered in the customs territory of the Customs Union and a foreign country, unless otherwise specified in this Agreement -Temporary Importation of natural persons of the Member States of the customs union to the customs territory of the Customs Union of the vehicles registered in foreign countries -otherwise established by the customs legislation of the customs union.

2. Payment of import customs duties and taxes on goods for personal use provided a method established by the Code and (or) the law of the Member State of the customs union, as follows:

  1. for cars - in an amount corresponding to the amount of customs duties and taxes that would be payable with the release into free circulation of vehicles, unless other measures are not installed in accordance with the customs legislation of the customs union or international agreements of the members of the customs union;
  2. in respect of goods for personal use, including vehicles, except those - in the amount equal to the amount of customs duties and taxes that would be payable when goods are released for free circulation.

3. Payment of customs duties and taxes shall not be granted in cases established by the Code.

4. In the carriage of goods for personal use, in accordance with the customs procedure of customs transit, customs authority, which provided security for payment of customs duties and taxes, as well as the procedure of mutual recognition of customs duties, taxes are determined in accordance with the Code.

5. In case the payment of customs duties and taxes on vehicles for their personal use provided the funds (money), to ensure the payment of customs duties and taxes may be granted by bank transfer or in cash (money) in accordance with the legislation of the Member State of the customs union .

Article 17 -Transitional provisions

  1. Vehicles imported after January 1 2010 on the territory of the Republic of Belarus and the Republic of Kazakhstan from third countries, in respect of which customs duties and taxes were paid at rates different from those set 5 application of this Agreement, in the Russian Federation is recognized by foreign goods: -to the payment of customs duties and taxes for the difference paid customs duties, taxes and customs duties and taxes to be paid at the rates specified in Annex 5 to this Agreement, or -until January 1 2013 year.Part One of this paragraph shall not apply to vehicles imported after January 1 2010, in which customs duties are paid at rates set by the Common Customs Tariff of the Customs Union.
  2. The difference between the amount paid customs duties and taxes on imported to the Russian Federation cars imported into the territory of the Republic of Belarus and the Republic of Kazakhstan after January 1 2010 year, and the amount of customs duties and taxes to be paid at the rates specified in the annex to this Agreement 5 may be paid accordingly to the budget of the Republic of Belarus or Kazakhstan to import into the territory of the Russian Federation.
  3. For vehicles referred to in paragraph 1 this article, on their importation into the territory of the Russian Federation shall be the customs control, and if necessary, payment of customs duties - the customs operations in accordance with the legislation of the Russian Federation, subject to paragraphs 3 - 5 this article.
  4. In the event that customs duties and taxes in respect of vehicles specified in paragraph 1 of this article are not paid to the budget of the Republic of Belarus or the Republic of Kazakhstan in the amount specified in the second paragraph of the first paragraph of paragraph 1 of this article before import into the territory of the Russian Federation, such customs Duties and taxes shall be paid to the federal budget of the Russian Federation in the course of their customs declaration to the customs body of the Russian Federation in the region of activity of which there are checkpoints and / or points of intersection I am on the Russian-Kazakh or Russian-Belarusian sections of the state border of the Russian Federation.
  5. The vehicles mentioned in paragraph 1 of this article registered on the territory of the Republic of Belarus or the Republic of Kazakhstan may be temporarily imported into the territory of the Russian Federation only by persons permanently residing in the Republic of Belarus or the Republic of Kazakhstan without payment of customs duties and taxes and without making security of payment of customs duties , Taxes. The import and use in the territory of the Russian Federation of such vehicles by other persons, as well as their alienation, transfer for use, disposal on the territory of the Russian Federation are allowed only if they are declared in customs in the customs bodies of the Russian Federation and customs duties and taxes are paid in accordance with paragraph 1 of this articles.
  6. Additional terms of use and (or) disposal, and registration in the Russian Federation vehicles referred to in paragraph 1 this article prior to the acquisition of the status of customs union, as well as the procedure for such use and (or) disposal, implementation of registration shall be determined in accordance Law of the Russian Federation.
  7. The customs authorities of the Republic of Belarus, Kazakhstan and the Russian Federation share information about cars, imported and released into free circulation in the territory of the Republic of Belarus or the Republic of Kazakhstan after January 1 2010 year, and the amount paid customs duties and taxes in respect of such vehicles.
  8. Goods for personal use, except those specified in paragraph 1 this article, imported by individuals on the territory of a Member State of the customs union before the entry into force of the Code, from the date of entry into force of the Code are considered customs union.
  9. Vehicles referred to in paragraph 1 this article after 1 January 2013 year recognized in the Russian Federation customs union, regardless of whether the payment to the federal budget of the Russian Federation customs duties and taxes in the amount of the difference paid customs duties, taxes and customs duties, taxes, payable at the rates specified in the annex to this Agreement 5.

Article 18 -Application's status and the procedure for amending

The Annexes to this Agreement shall form an integral part.
By agreement of the Parties to this Agreement and the application it may be amended to separate protocols, which are an integral part of this Agreement.

Article 19 -Adjustment of disputes

Disputes between the Parties concerning the interpretation and (or) the application of this Agreement shall be settled in the first place, through consultations and negotiations.
If the dispute is not resolved by the parties through negotiation and consultation within six months from the date of official written request to their conduct towards one of the parties to the dispute to the other party, then, unless otherwise agreed between the parties to the dispute as to the manner of its resolution, either party dispute may refer the dispute to the Court of the Eurasian Economic Community.
Customs Union Commission assist the Parties in resolving the dispute before it is submitted to the Court of the Eurasian Economic Community.

Article 20 -The order of entry into force

This Agreement is subject to ratification and shall be applied provisionally from the date of entry into force of the Customs Code of the Customs Union on November 27 2009 year.
This Agreement shall enter into force from the date of receipt by the Depositary of the last written notification through diplomatic channels of the Parties to the internal procedures necessary for the entry into force of this Agreement.
Done at the city of St. Petersburg in June 18 2010, in one original copy in Russian
The original copy of this Agreement is stored in the Customs Union Commission, which will send a certified copy to each Party to this Agreement.