Information Decisions, decrees, orders, letters On the procedure for moving goods for personal use across the customs border of the Customs Union

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

On the procedure for the movement by individuals of goods for personal use across the customs border of the customs union and the performance of customs operations related to their release


The agreement was ratified by Federal Law No. 60-FZ dated April 5, 2011.

Attention! Changes made, see below:

Protocol dated 10/19/2011 on amendments and additions to the Agreement on the procedure for the movement by individuals of goods for personal use across the customs border of the Customs Union and customs operations related to their release dated 18 June 2010 (adopted by the Decision of the EurAsEC Interstate Council No. 95 dated 19.10 .2011)

Draft protocol on amendments and additions to the Agreement on the procedure for the movement by individuals of goods for personal use across the customs border of the Customs Union and the performance of customs operations related to their release dated June 18, 2010 (adopted by the Decision of the Customs Union Commission No. 873 dated December 09, 2011 G.)

 

The Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, hereinafter referred to as the Parties, based on the provisions of the Treaty on the Creation of a Common Customs Territory and the Formation of a Customs Union of October 6, 2007 and the Treaty on the Customs Code of the Customs Union of November 27, 2009, guided by generally recognized principles and norms international law, have agreed as follows:

I. General provisions

Article 1 -The procedure for the movement by individuals of goods for personal use

1. This Agreement determines the procedure for the movement by individuals across the customs border of the Customs Union (hereinafter referred to as the customs border) of goods for personal use, including vehicles, and the performance of customs operations related to their release.

The procedure for the movement by individuals of goods for personal use across the customs border determines: -criteria for classifying goods as goods for personal use; -cost, quantity and weight norms for the movement of goods for personal use with exemption from customs payments; -cases of exemption from customs payments for certain categories of goods for personal use; -the procedure for applying customs duties and taxes in respect of goods for personal use.

2. Legal relations arising in connection with the movement by individuals of goods for personal use across the customs border, not regulated by this Agreement, are determined by the customs legislation of the customs union and (or) the legislation of a member state of the customs union.

3. The customs legislation of the customs union determines:

the procedure for the movement by individuals of cash (money) and (or) monetary instruments across the customs border;

peculiarities of movement across the customs border of goods for personal use exported from the territory of the Kaliningrad region of the Russian Federation and imported into the rest of the customs territory of the customs union, including through the territory of a state that is not a member of the customs union, as well as exported from 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 are used:

  1. auto-, motor vehicles:
    - cars and other motor vehicles, intended mainly for the transport of people, classified in heading 8703 of the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union (hereinafter referred to as TN VED CU), with the exception of those specified in paragraph three of this subparagraph, (hereinafter - cars); -
    - ATVs, snowmobiles and other light vehicles classified in heading 8703 of the HS Code of the Customs Union, not intended for driving on public roads;
    - motorcycles, mopeds, motor scooters classified in heading 8711 of the TN VED CU;
    - motor vehicles for the carriage of not more than 12 people, including the driver, classified in heading 8702 of the TN VED CU, motor vehicles for the carriage of goods with a gross weight of up to 5 tons, classified in headings 8704 21 and 8704 31 of the TN VED CU;
  2. date of arrival (relocation) of an individual to a permanent place of residence in a member state of the customs union - the date of issue of a document confirming the status of a refugee, forced migrant, or recognition of a person as having arrived (relocated) to a permanent place of residence in a member state of the customs union in accordance with the law of that State;
  3. seafood - crustaceans classified in heading 0306 TN VED CU, with the exception of lobsters classified in heading 0306 21 TN VED CU, lobsters classified in heading 0306 22 TN VED CU, shrimps classified in subheadings 0306 26 and 0306 27 TN FEA CU; - a subparagraph in the wording of the draft protocol on amendments and additions to the Agreement on the procedure for the movement by individuals of goods for personal use across the customs border of the Customs Union and the performance of customs operations related to their release dated June 18, 2010,
  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 those moved in disassembled, unassembled, incomplete or incomplete form, provided that the goods have the main property of the assembled, complete or finished goods. Completeness can be determined on the basis of information provided by the manufacturer, seller or sender of goods on labels, product passports, warranty cards, packing lists, other documents, as well as based on the generally accepted (traditional) use of such a product or kit that meets their functional purpose;
  5. dual corridor system - a simplified customs control system that allows individuals crossing the customs border to make an independent choice between the "red" corridor (with customs declaration of goods for personal use in writing) and the "green" corridor;
  6. customs duties, taxes levied at a single rate - the total amount of customs duties, taxes, calculated in respect of goods transported by an individual for personal use, without division into components of customs duties, taxes;
  7. used goods - goods that have visible signs of wear, washing, operation;
  8. family members - spouse and spouse in a registered marriage, parents, children, adoptive parents, adopted children, siblings, grandfather (grandfather), grandmother (grandmother), grandchildren and disabled dependents.

2. Other terms used in this Agreement shall be applied in the meanings established by the customs legislation of the customs union and (or) the legislation of the Member States of the customs union.

Article 3 -Criteria for Classifying Goods Moved Across the Customs Border as Goods for Personal Use

  1. The classification of goods transported by individuals across the customs border as goods for personal use is carried out by the customs authority using a risk management system based on:
    statements of an individual about the goods being moved (orally or in writing using a passenger customs declaration) in the cases established by this Agreement
    the nature and quantity of goods;
    the frequency of crossing an individual and (or) moving goods across the customs border.
  2. The goods specified in Annex 1 to this Agreement, regardless of the criteria specified in paragraph 1 of this Article, do not apply to goods for personal use.
  3. For goods not classified in accordance with paragraphs 1 and 2 of this article as goods for personal use, the provisions of this Agreement do not apply.
  4. If, under the guise of goods for personal use, goods imported for the purpose of their use in entrepreneurial activity are declared and released, then such goods are considered illegally moved across the customs border, and after their release, the norms of the Customs Code of the Customs Union (hereinafter referred to as the Code) are applied to such goods without taking into account the specifics established by Chapter 49 of the Code and the provisions of this Agreement.

Article 4 -Application of Prohibitions and Restrictions on Goods for Personal Use

  1. When goods are imported for personal use into the customs territory of the Customs Union and (or) exported from this territory, the prohibitions and restrictions specified in Appendix 2 to this Agreement are applied.
    International treaties of the Member States of the Customs Union, decisions of the Commission of the Customs Union and (or) regulatory legal acts of the Member States of the Customs Union, issued in accordance with international treaties of the Member States of the Customs Union, may establish other prohibitions and restrictions on goods for personal use.
  2. The movement across the customs border of goods for personal use, restricted for import and (or) export, with the exception of those specified in paragraph 3 of this article, is allowed upon presentation to the customs authority of documents confirming compliance with the restrictions issued by the authorized bodies of a member state of the customs union in accordance with the customs legislation of the customs union.
  3. Non-tariff and technical regulation measures are not applied to goods for personal use moved across the customs border.
  4. The release of goods for personal use, subject to phytosanitary, veterinary and other types of state control in accordance with international treaties of the member states of the customs union, is carried out after the 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 referred to as declaration) in accordance with the Code and this Agreement, are under customs control from the moment of crossing the customs border and until:

  1. their release for the purpose of circulation in the customs territory of the customs union without restrictions on use and disposal (hereinafter - free circulation);
  2. payment of due amounts of customs duties, taxes in respect of goods, the release of which for personal use in the customs territory of the customs union was carried out in the presence of restrictions on the use and (or) disposal of goods for personal use, established in connection with the use of benefits in respect of them for the payment of customs duties, taxes;
  3. placement under customs procedures for refusal in favor of the state or destruction in accordance with the Code;
  4. actual export from the customs territory of the customs union;
  5. conversion to the property of a member state of the customs union in accordance with the legislation of this state;
  6. destruction (irretrievable loss) due to an accident or force majeure, or as a result of natural loss under normal conditions of transportation (transportation) and storage.

2. Goods for personal use exported from the customs territory of the customs union and subject to customs declaration in accordance with the Code and this Agreement shall be under customs control from the moment of registration of the passenger customs declaration and until they cross the customs border.
Goods for personal use exported from the customs territory of the Customs Union and not subject to customs declaration in accordance with this Agreement shall be under customs control from the moment of taking actions directly aimed at the export of goods for personal use until they cross the customs border.

3. Goods for personal use specified in paragraph 2 of this article shall acquire the status not being under customs control before they cross the customs border in the following cases:
conversion to the property of a member state of the customs union in accordance with the legislation of this state;
destruction (irretrievable loss) due to an accident or force majeure, or as a result of natural loss under normal conditions of transportation (transportation) and storage.

4. Goods for personal use, in respect of which, in accordance with this Agreement, declaration may not be made, are not exempt from customs control, unless otherwise provided by the customs legislation of the customs union and (or) the legislation of the Member States of the customs union.

Article 6 -Movement of goods for personal use using the dual lane system

1. At the places of arrival in the customs territory of the customs union or departure from this territory (hereinafter referred to as the places of arrival or departure), the double corridor system may be used.

The "Green" corridor is a place specially designated at the points of arrival or departure, intended for the movement of individuals across the customs border in accompanied baggage of goods for personal use that are not subject to customs declaration, while such persons do not have unaccompanied baggage.

The "Red" corridor is a place specially marked at the points of arrival or departure, intended for the movement by individuals across the customs border in accompanied baggage of goods subject to customs declaration, as well as goods in respect of which declaration is carried out at the request of an individual.

2. The list of places of arrival or departure where the dual corridor system is used, as well as the procedure for the formation of such a list, is determined by the authorized body of the member state of the customs union, namely: the State Customs Committee of the Republic of Belarus - from the Belarusian side, the Ministry of Finance of the Republic of Kazakhstan - from the Kazakh side Parties, the Federal Customs Service - from the Russian Party. (see order of the Federal Customs Service of the Russian Federation No. 1471 of 08/09/2010)

3. The double corridor system may not be used in the halls of officials and delegations organized at the places of arrival or departure.

4. The non-application of certain forms of customs control in the "green" corridor does not mean that individuals are exempted from the obligation to comply with the requirements of the customs legislation of the customs union and (or) the legislation of a member state of the customs union.

5. Taking into account the current situation in the places of arrival or departure, in exceptional cases, by decision of the customs authority, the "green" corridor may be temporarily closed for the passage of individuals moving goods for personal use across the customs border.

II. Customs operations with goods for personal use

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

  1. Customs operations in respect of goods for personal use are carried out depending on the methods of movement at the places of arrival or departure or at the customs authority of the Member State of the Customs Union, in whose territory an individual who has the right to act as a declarant of such goods permanently (or temporarily) resides.
  2. In the places of arrival or departure, as well as in the customs authority of the Member State of the Customs Union, in whose territory an individual who has the right to act as a declarant of such goods permanently (or temporarily) resides, customs operations related to with declaration, release for personal use without being placed under customs procedures (except for the customs procedure of customs transit) in the manner prescribed by this Agreement.
    At the request of a person moving goods for personal use, such goods may be subject to customs operations related to their:
    - placement for temporary storage;
    - placement under customs procedures 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. At the points of arrival, goods for personal use imported in accompanied baggage may be placed under the customs procedure of customs transit in the manner and under the conditions established by Article 9 of this Agreement.
  5. When natural persons move goods for personal use, the customs authorities provide these persons with the opportunity to perform customs operations without leaving the means of transport, except when it is necessary to comply with the customs legislation of the customs union.
  6. In the event that individuals fail to perform customs operations in respect of goods for personal use provided for by this article, or if it is impossible to release them, these goods are subject to detention in accordance with Chapter 21 of the Code.
  7. The procedure for performing customs operations in respect of goods for personal use moved by individuals across the customs border, and reflecting the fact of recognizing such goods as not being under customs control, is determined by a decision of the Commission of the Customs Union.
  8. Customs control in respect of goods for personal use moving across the customs border is carried out in accordance with the Code.
  9. Features of customs operations in respect of goods for personal use of an individual arriving (relocating) to a permanent place of residence in a member state of the customs union, a refugee, a forced migrant are determined by a decision of the Commission of the customs union.
  10. Features of customs operations in respect of goods for personal use sent in international mail are determined by the customs legislation of the customs union.

Article 8 -Declaration of goods for personal use

1. Declaration of goods for personal use is carried out by individuals when they cross the customs border simultaneously with the presentation of goods to the customs authority.
Declaration of goods for personal use, with the exception of those sent in international mail and placed under the customs procedure of customs transit, is made in writing using the passenger customs declaration.
The form of the passenger customs declaration, the procedure for its completion, submission and registration are determined by the decisions of the Commission of the Customs Union.
An individual has the right, at his own request, to declare goods for personal use that are not subject to customs declaration in writing, using a passenger customs declaration.

2. The following shall be subject to customs declaration in writing:

  1. goods for personal use, transported in unaccompanied baggage or delivered by the carrier to the address of an individual;
  2. goods for personal use, moved in any way, for which prohibitions and restrictions are applied, except for measures of non-tariff and technical regulation;
  3. goods for personal use, moved by any means, including temporarily imported goods, the value and (or) quantity of which exceeds the norms for the movement of such goods with exemption from customs payments;
  4. vehicles for personal use, moved by any means, with the exception of 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 into such a territory;
  5. cash and (or) monetary instruments moved by individuals across the customs border, in cases established by the customs legislation of the customs union;
  6. cultural values;
  7. goods for personal use imported in accompanied baggage, if the natural person moving them has unaccompanied baggage;
  8. goods for personal use specified in paragraphs 3 - 10 of section I of Annex 3 to this Agreement.

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

Declaration of goods for personal use of an individual under the age of sixteen is made by the person accompanying him (one of the parents, adoptive parent, guardian or trustee of this person, other person accompanying him or the representative of the carrier in the absence of accompanying persons, and in case of organized exit (entry) groups of minors unaccompanied by parents, adoptive parents, guardians or trustees, other persons - by the head of the group or the representative of the carrier).
The declarant may be an individual of a member state of the customs union or a foreign individual:
having at the time of crossing the customs border the right to possess, use and (or) dispose of goods for personal use, transported in accompanied baggage;
transferring (transferring) goods for personal use, including vehicles transported in unaccompanied baggage, to the carrier for their actual movement across the customs border;
acting as a sender of goods for personal use sent in international postal items;
to whose address goods for personal use, including vehicles, have been received as goods delivered by the carrier, or who sends such goods outside the customs territory of the customs union;
following on a vehicle for personal use, moving across the customs border, belonging to him on the right of possession, use and (or) disposal;
acquired the right to own, use and (or) dispose of a vehicle for personal use, located in the customs territory of the customs union under customs control, by a court decision or the right of inheritance;
having the right to own, use and (or) dispose of a vehicle for personal use located in the customs territory of the customs union under customs control;
having the right to move goods for personal use with exemption from customs payments in the cases provided for in Appendix 3 to this Agreement.

4. When declaring goods moved for personal use in writing, the declarant shall:

  1. submit to the customs authority the documents on the basis of which the customs declaration is completed, including those confirming the payment of customs payments or ensuring the payment of customs duties and taxes;
  2. present the declared goods at the request of an official of the customs authority;
  3. pay the due customs payments or ensure the payment of customs duties and taxes in the cases established by the Code and (or) this Agreement;
  4. fulfill other requirements stipulated by the customs legislation of the customs union.

5. When moving coffins with bodies (remains) and urns with ashes (ashes) of the deceased across the customs border, declaration is carried out by submitting an application in any form by a person accompanying the coffin with the body (remains) or urn with ashes (ashes) of the deceased, with the submission of documents specified in parts two and three of this paragraph.
When exporting coffins with bodies (remains) of the dead and urns with ashes (ashes) from the customs territory of the Customs Union, the following documents are submitted:

  1. a death certificate issued by the civil registry departments in the manner established for the registration of civil status acts in the Member States of the Customs Union, or a medical death certificate, or notarized copies of these documents;
  2. the conclusion of an arbitrary form of local bodies of state sanitary supervision on the possibility of exhumation in the event of reburial;
  3. an act (certificate) of an arbitrary form of a specialized organization that carried out funeral services for sealing zinc coffins, indicating that there are no extraneous investments in them, with an inventory of the things and valuables of the deceased attached if they were sent along with the body (remains) of the deceased.

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

  1. a death certificate issued by an authorized institution of the country of departure, or a medical death certificate or copies of these documents;
  2. an act (certificate) of an arbitrary form of the organization that carried out funeral services for sealing zinc coffins, indicating that they do not contain extraneous investments, with an inventory of the things and valuables of the deceased in case they were 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. The following goods for personal use transported in accompanied baggage may be placed under the customs procedure of customs transit:

vehicles for personal use that are not registered in the customs territory of the customs union and the territory of a foreign state;
goods for personal use, in respect of which exemption from customs payments is granted in accordance with paragraphs 3 - 10 of Section I of Appendix 3 to this Agreement when they are moved from the place of arrival to the customs authority in the region of activity of which the individual permanently or temporarily resides.
The procedure and conditions for placing goods for personal use under the customs procedure of customs transit are determined by the customs legislation of the customs union and this Agreement.

2. When goods for personal use are placed under the customs procedure of customs transit, an individual shall submit a transit declaration to the customs authority and deposit security for the payment of customs duties and taxes, unless otherwise specified by this Agreement.

3. When transporting goods for personal use in accordance with the customs procedure of customs transit, an individual acting as a declarant shall bear the same obligations 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 release of goods for personal use are performed in relation to:

goods for personal use (with the exception of vehicles) transported by individuals in accompanied baggage - at the places of arrival or departure or at the customs authority in the region of activity of which the individual permanently or temporarily resides;

goods for personal use (with the exception of vehicles) transported by individuals in unaccompanied baggage or as goods delivered by the carrier - at the points of arrival or departure, which are international sea (river) ports, airports or equivalent to them in accordance with the legislation of states -members of the Customs Union, or at the customs office of destination (place of delivery) located on the territory of a Member State of the Customs Union, where an individual resides permanently or temporarily, or at the customs office of departure;

vehicles for personal use, registered in the territory of a foreign state, moved by individuals following them - at the places of arrival or departure or at the customs authority in the region of activity of which the individual resides permanently or temporarily;

vehicles for personal use, registered in the territory of a foreign state, moved by individuals in unaccompanied baggage or as goods delivered by a carrier - at the points of arrival or departure, which are international sea (river) ports, airports or equivalent to them in accordance with the law member states of the customs union, or at the customs office of destination (place of delivery), or the customs office of departure;

vehicles for personal use, not registered in the territory of a foreign state and the customs territory of the Customs Union, moved by individuals following them - at the places of arrival on the territory of the Member State of which the individual permanently or temporarily resides, or in the customs authority, in the region of activity which a natural person permanently or temporarily resides, or in places of departure;

vehicles for personal use, not registered in 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 the points of arrival or departure, which are international sea (river) ports, airports or equivalent to them in accordance with the legislation of the Member States of the Customs Union, or at the customs office of destination (place of delivery) located on the territory of the Member State of the Customs Union, where an individual permanently or temporarily resides, or at the customs office of departure;

goods for personal use (with the exception of vehicles) carried in accompanied baggage, which are exempt from customs duties in the manner and under the conditions established by paragraphs 3-10 of Section I of Annex 3 to this Agreement:

  1. in the customs authority, in the region of activity of which the natural person moving goods permanently or temporarily resides;
  2. at the places of arrival or departure - provided that the customs authority of one Member State of the Customs Union confirms to the customs authority of another Member State of the Customs Union that the individual has fulfilled the conditions for exemption from customs payments.

2. Release of goods for personal use or denial of such release shall be carried out within the following terms:

- immediately after carrying out customs control when moving goods for personal use in accompanied baggage, except for cases when the release of these goods is impossible for reasons beyond the control of the customs authority at the places of arrival or departure;

- no later than one working day following the day of registration of the passenger customs declaration with the customs authority in the region of activity of which the natural person permanently or temporarily resides, or with another customs authority in accordance with the provisions of this Agreement.

The extension of the term for the release of goods for personal use is carried out in the manner prescribed by the Code.

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

  1. Vehicles for personal use specified in paragraphs 22 and 23 of Section V of Appendix 3 to this Agreement may be used in the customs territory of the Customs Union by individuals who imported them.
  2. The transfer of the right to use and (or) dispose of such vehicles for personal use to other persons is only allowed:
    - subject to their customs declaration and payment of customs duties, 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 into free circulation, unless other uniform rates are established in accordance with an international treaty of the states - members of the customs union. The release of such vehicles for free circulation is carried out in the customs authority in the region of activity of which the natural person permanently or temporarily resides, to whom the rights of use and (or) disposal are transferred;
    - for the export of vehicles outside the specified territory with the permission of the customs authority in accordance with the legislation of the member state of the customs union, if such export cannot be carried out by the declarant due to death, serious illness of the individual who carried out the import, or other objective reason.
  3. Before the expiration of the period of temporary import, the vehicles referred to in paragraph 1 of this article shall be subject to customs declaration to the customs authority for the purpose of release for free circulation, for the purpose of re-export or placement under the customs procedures established by the Code.
    An individual is released from the obligation to declare vehicles, provided for in part one of this paragraph, if the circumstances specified in subparagraphs 5) and 6) of paragraph 1 of Article 5 of this Agreement have occurred in respect of these vehicles, before the expiration of the period for the temporary importation of such vehicles, and the customs authority provided evidence of the occurrence of such circumstances.

III. Customs payments

 Article 12 -Payment of customs duties in respect of goods for personal use

1. Customs payments are not paid in respect of goods for personal use, moved across the customs border, specified in Annexes 3 and 4 to this Agreement.

2. Customs duties and taxes are paid in respect of goods for personal use moved across the customs border specified in Annex 5 to this Agreement in the amounts provided for in this Annex, except when another international treaty of the Member States of the Customs Union grants these States the right establish other uniform rates of customs duties and taxes.

3. For the purposes of calculating customs duties and taxes, the moment of release and engine size of motor vehicles and motorcycles is determined in accordance with the procedure established by Annex 6 to this Agreement.

Article 13 -Emergence, termination of the obligation to pay customs duties, taxes in respect of 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, transported across the customs border in accompanied and unaccompanied baggage, as well as goods delivered by a carrier, arises with the declarant upon registration by the customs authority of the passenger customs declaration;

2. The obligation to pay customs duties and taxes in respect of goods for personal use subject to customs declaration in writing, moved across the customs border in accompanied and unaccompanied baggage, as well as goods delivered by a carrier, shall be terminated by the declarant:

  1. when the customs authority refuses to release goods for personal use - in relation to the obligation to pay customs duties and taxes that arose during the registration of the customs declaration by the customs authority;
  2. when paying or collecting in full the customs duties, taxes calculated at the rates established by this Agreement for the release of goods for personal use for free circulation;
  3. when goods for personal use are transferred to the ownership of a member state of the customs union in accordance with the legislation of that state;
  4. when placing goods for personal use in accordance with the established procedure under the customs procedures for destruction or refusal in favor of the state;
  5. in case of destruction (irretrievable loss) of goods for personal use due to an accident or force majeure or as a result of natural wastage under normal conditions of transportation (transportation) and (or) storage;
  6. when foreclosing goods for personal use, including at the expense of the cost of goods for personal use, in accordance with the legislation of a member state of the customs union;
  7. when goods for personal use are released for free circulation with exemption from customs payments in accordance with this Agreement;
  8. if the amount of the unpaid amount of customs duties and taxes does not exceed the amount equivalent to two euros at the exchange rate established in accordance with the legislation of the member state of the customs union in whose territory the obligation to pay customs duties and taxes arose, which is in force at the time the obligation to pay customs duties arose; duties, taxes;
  9. upon recognizing the amounts of customs duties and taxes as uncollectible and writing them off in the manner and on the grounds provided for by the legislation of the Member State of the Customs Union, the customs authority of which collected these amounts;
  10. in connection with the death of the declarant or declaring him dead in accordance with the legislation of the member state of the customs union.

3. Customs duties and taxes are payable before the release of goods for personal use for free circulation.

4. Customs duties and taxes in respect of goods for personal use are calculated at the rates established by Sections I - III of Annex 5 to this Agreement.

5. The release of goods for personal use, carried in accompanied baggage, is carried out by the customs authorities until the amounts of customs duties and taxes paid in respect of goods for personal use are credited to the relevant accounts.

6. Payment of customs duties in respect of goods for personal use may be carried out in a non-cash manner or in cash (money) in accordance with the legislation of a member state of the customs union.

Article 14 -Emergence, termination of the obligation to pay customs duties, taxes in relation to vehicles for personal use

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

  1. arises for the declarant from the moment of registration by the customs authority of the passenger customs declaration submitted for release into free circulation;
  2. terminated at the declarant in the cases specified in paragraph 2 of Article 13 of this Agreement.

2. Import customs duties and taxes are payable before release of vehicles for personal use for free circulation.

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

4. The obligation to pay customs duties and taxes in respect of vehicles for personal use, registered in the territory of a foreign state, moved across the customs border by individuals, arises from:

declarant - from the moment of registration by the customs authority of the passenger customs declaration submitted for release for the purpose of temporary stay;
the person to whom the vehicle has been transferred for its export in the manner prescribed by paragraph 2 of Article 11 of this Agreement - from the date the customs authority issues permission for such transfer.

5. The obligation to pay customs duties and taxes in respect of vehicles for personal use, registered in the territory of a foreign state, moved across the customs border by individuals shall terminate at:

  1. declarant: -from the moment of export of vehicles temporarily imported into the customs territory of the Customs Union and exported before the expiration of the temporary import period established by the customs authority, except for cases when the deadline for payment of customs duties and taxes has come before the expiration of the temporary import period; -if the vehicle is transferred by the declarant to a person for the export of the vehicle in the manner prescribed by paragraph 2 of Article 11 of this Agreement - from the date of issuance of a permit for such transfer by the customs authority, except for cases when the deadline for payment of customs duties and taxes has come before the issuance of such permit;
  2. the person to whom the vehicle has been handed over for its export in the manner prescribed by paragraph 2 of Article 11 of this Agreement - from the moment of export of vehicles temporarily imported into the customs territory of the Customs Union and exported before the expiration of the temporary import period established by the customs authority, except for cases when the deadline for payment of customs duties and taxes has come before the expiration of the period of temporary importation;
  3. the persons specified in this paragraph - in the cases specified in paragraph 2 of Article 13 of this Agreement;

6. The deadline for payment of customs duties and taxes in respect of temporarily imported vehicles is:

  1. when transferring temporarily imported vehicles to other persons without the permission of the customs authority - the day of transfer, and if this day is not established - the day of registration by the customs authority of the passenger customs declaration filed for release for personal use for the purpose of temporary stay;
  2. in case of loss of temporarily imported vehicles during the period of their temporary import established by the customs authority, with the exception of destruction (irretrievable loss) due to an accident or force majeure or as a result of natural loss under normal conditions of transportation (transportation) and storage - the day of loss of goods, and if this day is not set - the day of registration by the customs authority of the passenger customs declaration filed for release for personal use for the purpose of temporary stay;
  3. in case of non-exportation of vehicles temporarily imported into the customs territory of the Customs Union before the expiration of the period of temporary importation established by the customs authority - the day of expiration of the period of their temporary importation.

7. Import customs duties and taxes, in the cases specified in paragraph 6 of this article, shall be payable in amounts corresponding to the amounts of customs duties and taxes that would be payable upon release of goods for personal use into free circulation, calculated on the day of registration by the customs authority of the passenger customs declaration, in accordance with which the vehicles were released for personal use for the purpose of temporary stay in the customs territory of the customs union.

8. Before the expiration of the period of temporary import established by the customs authority, vehicles for personal use may be declared for release into free circulation. -Customs duties, taxes in the case specified in part one of this paragraph shall be payable in amounts corresponding to the amounts of customs duties, taxes that would be payable upon release of vehicles for personal use for free circulation, calculated on the day of registration by the customs authority of the passenger customs declaration, according to which the vehicles were released for personal use for the purpose of temporary stay in the customs territory of the customs union.

In case of release of vehicles for personal use for free circulation after the period of temporary importation established by the customs authority, such release is carried out by the customs authority after payment (collection) of customs duties and taxes calculated in accordance with part two of this paragraph.

In case of payment of customs duties and taxes in respect of temporarily imported vehicles for personal use in order to recognize them as not being under customs control in accordance with paragraph three of subparagraph 2 of paragraph 1 of Article 5 of this Agreement, customs duties and taxes are calculated in accordance with part two of this paragraph.

The total amount of customs duties and taxes payable in respect of a vehicle for personal use declared for free circulation before the expiration of the period of temporary import established by the customs authority, if such vehicle was recognized as not being under customs control in accordance with paragraph three of subparagraph 2 of paragraph 1 Article 5 of this Agreement shall not exceed the amount of customs duties and taxes that would be payable in accordance with part two of this paragraph.

The total amount of customs duties and taxes payable in respect of a vehicle for personal use declared for free circulation after the expiration of the period of temporary import established by the customs authority shall not exceed the amount of customs duties and taxes that would be payable in accordance with part two of this clause .

9. Payment of customs duties in respect of vehicles for personal use may be carried out in a non-cash form or in cash (money) in accordance with the legislation of a member state of the customs union.

Article 15 -Emergence, termination of the obligation to pay customs duties and taxes in respect of goods for personal use placed under the customs procedure of customs transit

1. The obligation to pay import customs duties and taxes in respect of goods for personal use placed under the customs procedure of customs transit arises for the declarant from the moment the customs authority registers the transit declaration.

2. The obligation to pay import customs duties and taxes in respect of goods for personal use placed (placed) under the customs procedure of customs transit shall be terminated for the declarant:

  1. upon completion of the customs procedure of customs transit in accordance with paragraph 6 of Article 225 of the Code, except for the case when during the operation of this procedure the deadline for payment of import customs duties and taxes has come;
  2. in the cases established by paragraph 2 of Article 13 of this Agreement.

3. In case of non-delivery of foreign goods to the place of delivery established by the customs authority, the deadline for payment of import customs duties and taxes shall be:

  1. if the non-delivery of foreign goods occurred due to the transfer of goods by the carrier to the recipient or another person without the permission of the customs authority - the day of such transfer, and if this day is not established - the day of registration of the transit declaration by the customs authority;
  2. if the non-delivery of goods for personal use occurred due to the loss of goods, with the exception of destruction (irretrievable loss) due to an accident or force majeure or as a result of natural loss under normal conditions of transportation (transportation) and storage, - the day of such loss, and if this day is not established - the day of registration by the customs authority of the transit declaration;
  3. if the non-delivery of goods for personal use occurred for other reasons - the day of registration of the transit declaration by the customs authority.

4. Import customs duties and taxes shall be payable in amounts corresponding to the amounts of import customs duties and taxes that would be payable upon release of goods for personal use into free circulation in accordance with this Agreement, calculated on the date of registration of the transit declaration by the customs authority.

5. Upon termination in accordance with subparagraph 1) of paragraph 2 of this article of the obligation to pay import customs duties, taxes paid or collected in accordance with paragraphs 3 and 4 of this article, import customs duties and taxes shall be refunded (offset) in the manner prescribed by the Code.

Article 16 -Ensuring the payment of customs duties and taxes

1. Security for the payment of customs duties and taxes in respect of goods for personal use shall be provided to the customs authority upon: -placement 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 the territory of a foreign state, unless otherwise specified by this Agreement; -temporary import by individuals of the Member States of the Customs Union into the customs territory of the Customs Union of vehicles registered in the territory of foreign states; -in other cases established by the customs legislation of the customs union.

2. Payment of import customs duties and taxes in respect of goods for personal use is ensured by the methods established by the Code and (or) the legislation of a member state of the customs union, in the following amounts:

  1. in relation to cars - in the amount corresponding to the amount of customs duties and taxes that would be payable when cars were released for free circulation, unless other amounts are established in accordance with the customs legislation of the customs union or international treaties of the member states of the customs union;
  2. in relation to goods for personal use, including vehicles, with the exception of cars - in the amount corresponding to the amount of customs duties and taxes that would be payable upon release of goods for free circulation.

3. Security for the payment of customs duties and taxes shall not be provided in the cases established by the Code.

4. When transporting goods for personal use in accordance with the customs procedure of customs transit, the customs authority to which security for the payment of customs duties and taxes is provided, as well as the procedure for mutual recognition of security for the payment of customs duties and taxes, shall be determined in accordance with the Code.

5. In the event that the payment of customs duties and taxes in respect of vehicles for personal use is secured in cash (money), security for the payment of customs duties and taxes may be provided in a non-cash form or in cash (money) in accordance with the legislation of a Member State customs union.

Article 17 -Transitional provisions

  1. Cars imported after January 1, 2010 into the territory of the Republic of Belarus or the Republic of Kazakhstan from third countries, in respect of which customs duties and taxes have been paid at rates different from those established by Appendix 5 to this Agreement, are recognized as foreign goods in the Russian Federation: -before payment of customs duties and taxes in the amount of the difference between the amounts of customs duties and taxes paid and the amounts of customs duties and taxes payable at the rates specified in Appendix 5 to this Agreement, or -until January 1, 2013.Part one of this paragraph does not apply to cars imported after January 1, 2010, in respect of which customs duties have been paid at the rates established by the Common Customs Tariff of the Customs Union.
  2. The difference between the amounts of customs duties and taxes paid in respect of cars imported into the territory of the Russian Federation, imported into the territory of the Republic of Belarus or the Republic of Kazakhstan after January 1, 2010, and the amounts of customs duties and taxes payable at the rates specified in Annex 5 to this Agreement , may be paid respectively to the budget of the Republic of Belarus or the Republic of Kazakhstan prior to import into the territory of the Russian Federation.
  3. In relation to the cars specified in paragraph 1 of this article, when they are imported into the territory of the Russian Federation, customs control is carried out, and if it is necessary to pay customs payments, customs operations are performed in the manner established by the legislation of the Russian Federation, taking into account paragraphs 3-5 of this article.
  4. In the event that customs duties and taxes in respect of cars 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 paragraph two of part one of paragraph 1 of this article, prior to importation into the territory of the Russian Federation, such customs duties and taxes are paid to the federal budget of the Russian Federation upon their customs declaration to the customs authority of the Russian Federation, in the region of operation of which there are checkpoints and (or) crossing points on the Russian-Kazakhstan or Russian-Belarusian sections of the state border of the Russian Federation.
  5. Cars referred to in paragraph 1 of this article, registered in 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 paying customs duties, taxes and without making security for the payment of customs duties , taxes. The importation and use on 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 shall be allowed only on condition that they are customs declared in the customs authorities of the Russian Federation and customs duties and taxes are paid in accordance with paragraph 1 of this articles.
  6. Additional conditions for the use and (or) disposal, as well as registration on the territory of the Russian Federation of the vehicles specified in paragraph 1 of this article, before they acquire the status of goods of the customs union, as well as the procedure for such use and (or) disposal, the implementation of their registration are determined in accordance with the legislation of the Russian Federation.
  7. The customs authorities of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation exchange information on cars imported and released for free circulation on the territory of the Republic of Belarus or the Republic of Kazakhstan after January 1, 2010, and the amount of customs duties and taxes paid in respect of such cars.
  8. Goods for personal use, with the exception of cars referred to in paragraph 1 of this article, imported by individuals into 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 goods of the customs union.
  9. Cars referred to in paragraph 1 of this article, after January 1, 2013, are recognized in the Russian Federation as goods of the customs union, regardless of the fact of payment of customs duties and taxes to the federal budget of the Russian Federation in the amount of the difference between the amounts of customs duties, taxes paid and the amounts of customs duties, taxes, payable at the rates specified in Annex 5 to this Agreement.

Article 18 -Application status and how to make changes

Annexes to this Agreement are its integral part.
By agreement of the Parties, this Agreement and its annexes may be amended by separate protocols that are an integral part of this Agreement.

Article 19 -Dispute Resolution

Disputes between the Parties related to the interpretation and (or) application of the provisions of this Agreement are resolved, first of all, through consultations and negotiations.
If the dispute is not resolved by the parties to the dispute through negotiations and consultations within six months from the date of the official written request for their holding, sent by one of the parties to the dispute to the other party to the dispute, then, unless otherwise agreed between the parties to the dispute regarding the method of its resolution, either of the parties dispute may refer this dispute for consideration to the Court of the Eurasian Economic Community.
The Customs Union Commission assists the Parties in settling a dispute before it is submitted for consideration to the Court of the Eurasian Economic Community.

Article 20 -The procedure for the entry into force of the Agreement

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

 
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