APPENDIX No. 1
to the Customs Code of the Eurasian Economic Union
Customs Code of the Eurasian Economic Union
The procedure for the interaction of the customs authorities of the member States of the Eurasian Economic Union in the collection of customs duties, taxes, special, anti-dumping, countervailing duties during the transportation (transportation) of goods in accordance with the customs procedure of customs transit and the transfer of collected amounts of customs duties, taxes, special, anti-dumping, countervailing duties to the member State of the Eurasian Economic Union, in which customs duties, taxes, special, anti-dumping, countervailing duties are payable
1. This Procedure is applied in cases when customs duties, taxes, special, anti-dumping, countervailing duties in accordance with Articles 61, 74 and 266 of the Customs Code of the Eurasian Economic Union (hereinafter referred to as the Code) are payable in one member State of the Eurasian Economic Union (hereinafter referred to as the Code). - member State, Union), and the collection of customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 3 of Article 69, paragraph 5 of Article 77 and paragraph 12 of Article 270 of the Code is carried out by the customs authority of another Member State, whose customs authority has been provided with enforcement of the obligation to pay customs duties, taxes and (or) ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties during the transportation (transportation) of goods in accordance with the customs procedure of customs transit, or by whose customs authority the person who acted as the declarant of goods placed under the customs procedure of customs transit is included in the register of customs carriers, or the register of authorized economic operators, or whose customs authority has been provided with enforcement of the obligation to pay customs duties and taxes in respect of vehicles for personal use temporarily imported into the customs territory of the Union by foreign individuals.
2. For the purposes of this Procedure, concepts are used that mean the following:
"single account of an authorized body" means an account opened by an authorized body of a Member State with the national (central) bank or with an authorized body of a member state having a correspondent account with the national (central) bank for crediting and distributing revenues between the budgets of that Member State.;
"temporary placement account of the customs authority" is an account opened to the customs authority of the Republic of Kazakhstan in an authorized body for crediting amounts to ensure the fulfillment of obligations to pay customs duties and taxes and to ensure the fulfillment of obligations to pay special, anti-dumping, countervailing duties.;
"foreign currency account" means an account opened by the authorized body of one Member State in the national (central) bank in the currency of another Member state for crediting proceeds from the distribution of import customs duties, special, anti-dumping, countervailing duties by other Member States.;
"authorized body" is a state body of a Member State that provides cash services for the execution of the budget of this Member State.;
"central customs authorities" are the state bodies of the Member States authorized in the field of customs affairs.
3. The customs authority of the member State in which, in accordance with Articles 61, 74 and 266 of the Code, customs duties, taxes, special, anti-dumping, countervailing duties are payable shall send a cover letter to the customs authority determined by the legislation on customs regulation of the Member State, the customs authority of which has been provided with enforcement of the obligation to pay customs duties and taxes. and (or) ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties or by the customs authority of which the person, the declarant of goods placed under the customs procedure of customs transit is included in the register of customs carriers or the register of authorized economic operators, the following documents:
1) a certified copy of the document by which, in accordance with paragraph 3 of Article 55, paragraph 3 of Article 73 and paragraph 4 of Article 270 of the Code, the customs authority notifies the payer of customs duties, taxes, special, anti-dumping, countervailing duties, as well as persons who, in accordance with the Code and (or) the legislation of the member States on customs when regulating customs duties, taxes, special, anti-dumping, countervailing duties, they bear a joint or subsidiary obligation with the payer of customs duties, taxes, special, anti-dumping duties., countervailing duties, unpaid amounts of customs duties, taxes, special, anti-dumping, countervailing duties;
2) certified copies of documents that were obtained during customs control and (or) compiled based on the results of such control, during administrative proceedings (proceedings), criminal investigations or inspections conducted (conducted) in accordance with the legislation of the member States by customs or other state bodies of the member States, and confirm the presence of foreign goods in the territory of the Member State, the customs authority of which did not produce the release of goods in accordance with the customs procedure of customs transit or the release of vehicles for personal use for temporary stay in the customs territory of the Union or their importation into the territory of this member State. Copies of such documents shall not be sent if customs duties, taxes, special, anti-dumping, countervailing duties in accordance with Articles 61, 74 and 266 of the Code are payable in the Member State whose customs authority has released goods in accordance with the customs procedure of customs transit or the release of vehicles for personal use for temporary stay. in the customs territory of the Union.
4. The cover letter must contain the following information::
1) the registration number of the transit declaration or the registration number of the passenger customs declaration;
2) the registration number of the security certificate (if there is a security certificate), the customs carrier or an authorized economic operator;
3) the amount of customs duties, taxes, special, anti-dumping, countervailing duties to be collected and transferred by type or the amount of customs duties, taxes levied at uniform rates, or customs duties, taxes in the form of a cumulative customs payment in the currency of the Member State in which, in accordance with Articles 61 Articles 74 and 266 of the Code are subject to payment of customs duties, taxes, special, anti-dumping, countervailing duties;
4) about the budget classification code, according to which the collected funds (money) are to be credited.
5. A customs authority defined by the legislation on customs regulation of a member state, whose customs authority has been provided with enforcement of the obligation to pay customs duties, taxes and (or) enforcement of the obligation to pay special, anti-dumping, countervailing duties, or whose customs authority has included a person who was a declarant of goods placed under the customs procedure of customs transit in the register customs carriers or the register of authorized economic operators, collects customs duties and taxes, special, anti-dumping, countervailing duties in accordance with the procedure established by the legislation of that State on the basis of the documents specified in paragraph 3 of this Procedure.
Customs duties, taxes, special, anti-dumping, countervailing duties are collected in the currency of the Member State, the customs authority of which collects customs duties, taxes, special, anti-dumping, countervailing duties.
The currency of a Member State in which, in accordance with Articles 61, 74 and 266 of the Code, customs duties, taxes, special, anti-dumping, countervailing duties are payable into the currency of the Member State, the customs authority of which collects customs duties, taxes, special, anti-dumping, countervailing duties, is carried out at the exchange rate, effective on the date of registration of the cover letter specified in paragraph 3 of this Procedure with the customs authority that collects customs duties, taxes, special, anti-dumping and countervailing duties.
6. Customs duties, taxes, special, anti-dumping, countervailing duties collected in accordance with paragraph 5 of this Procedure shall be transferred to a foreign currency account in which customs duties, taxes, special, anti-dumping, countervailing duties are payable within the following time limits:
1) when collecting customs duties, taxes, special, anti-dumping, countervailing duties by ensuring the fulfillment of the obligation to pay customs duties, taxes and (or) ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties provided by depositing funds (money) - no later than 12 working days from the date of receipt documents specified in paragraph 3 of this Procedure;
2) when collecting customs duties, taxes, special, anti-dumping, countervailing duties by ensuring the fulfillment of the obligation to pay customs duties, taxes and (or) ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties provided by other means than depositing funds (money), as well as when collecting customs duties, taxes, special, anti-dumping, countervailing duties from customs carriers or authorized economic operators - no later than 12 working days from the date of receipt of funds (money) to the unified account of the authorized body (account for the temporary placement of funds (money) of the customs authority) of the member state, the customs authority of which has been provided with enforcement of the obligation to pay customs duties, taxes and (or) enforcement of the obligation to pay special, anti-dumping, compensation duties or by the customs authority of which the person who acted as the declarant of goods placed under the customs procedure of customs transit, It is included in the register of customs carriers or the register of authorized economic operators.
7. Customs duties, taxes, special, anti-dumping, countervailing duties subject to transfer in accordance with paragraph 6 of this Procedure are recorded in a single account of the authorized body according to separate budget classification codes intended for transferring collected funds (money) to other member states, and in the Republic of Kazakhstan - in the temporary placement account. the customs authority.
8. The customs authority of a member state that has collected customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 5 of this Procedure, no later than 3 working days before the expiration of the period established by paragraph 6 of this Procedure, shall send an order to the authorized body of its state to transfer the collected funds (money) to an account in the foreign currency of a Member State in which customs duties, taxes, special, anti-dumping, countervailing duties are payable.
The transfer of the collected funds (money) to the account in the foreign currency of the member state in which customs duties, taxes, special, anti-dumping, countervailing duties are payable is carried out by the authorized body in full no later than 3 working days from the date of sending the relevant order to the customs authority.
The settlement (payment) document (instructions) shall specify the budget classification code according to which the collected funds (money) are to be credited and the information about which is contained in the cover letter of the customs authority specified in paragraph 4 of this Procedure, as well as the date and number of such cover letter.
9. The funds (money) collected in accordance with paragraph 5 of this Procedure, deposited into an account in a foreign currency of a Member state in which customs duties, taxes, special, anti-dumping, countervailing duties are payable from authorized bodies of other Member States, shall be transferred to the budget of this Member State in accordance with the procedure established by the Legislation of the Republic of Kazakhstan. for crediting and distributing import customs duties, special, anti-dumping, countervailing duties in terms of transferring amounts from the distribution of import customs duties to the budget of a member State, special, anti-dumping, countervailing duties.
The monetary funds (money) collected in accordance with paragraph 5 of this Procedure, transferred to the budget revenue of a member state from other member States, shall be offset by the customs authority of this Member State against customs duties, taxes, special, anti-dumping, countervailing duties according to the relevant budget classification codes no later than 10 working days from the date of crediting. funds (money) to the account in the foreign currency of the Member State.
10. In accordance with Article 368 of the Code, customs authorities exchange information on the transfer of amounts of customs duties, taxes, special, anti-dumping, countervailing duties collected in accordance with paragraph 3 of Article 69 and paragraph 5 of Article 77 of the Code.
11. In order to implement this Procedure, the central customs authorities shall exchange information on the customs authorities defined by the legislation of the Member States on customs regulation in accordance with paragraph 3 of Article 69 of the Code.
12. In order to implement this Procedure, the authorized bodies exchange information on accounts in the foreign currency of their countries.
In the event of a change in the account details in the foreign currency of one Member State, the authorized body of that State shall, no later than 10 calendar days before the date of entry into force of such changes, notify the authorized bodies of the other Member States of the updated account details.
In the event of changes in other information necessary for the implementation of this Procedure in a Member State, the authorized body of that State shall, no later than 3 calendar days before the date of entry into force of such changes, inform the authorized bodies of other Member States about these changes.
13. By agreement of the central customs authorities, information other than that specified in paragraph 11 of this Procedure, necessary for the implementation of this Procedure, is exchanged in electronic form through the central customs authorities.
The composition and structure of such information, the format and regulations for the exchange of such information, as well as the methods of its protection are determined by the central customs authorities.
The Customs Code of the Eurasian Economic Union was adopted on April 11, 2017.
It was ratified by the Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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