Article 105. Customs Declaration of the Customs Code of the Eurasian Economic Union
1. The following types of customs declaration are used in the customs declaration:
1) declaration of goods;
2) transit declaration;
3) passenger customs declaration;
4) vehicle declaration;
5) declaration for e-commerce goods.
2. In cases determined by the Commission, a customs value declaration is filled in, which states information about the customs value of the goods, including the method of determining the customs value of the goods, the amount of the customs value of the goods, and the conditions and circumstances of the transaction with the goods related to determining the customs value of the goods.
The customs value declaration is an integral part of the goods declaration.
The form of the customs value declaration, the structure and format of the customs value declaration in the form of an electronic document and the electronic type of the customs value declaration on paper, and the procedure for filling them out are determined by the Commission.
3. The goods declaration is used when goods are placed under customs procedures, with the exception of the customs procedure of customs transit, and in the cases provided for by this Code, during the customs declaration of supplies.
The transit declaration is used when goods are placed under the customs procedure of customs transit.
A passenger customs declaration is used for the customs declaration of goods for personal use, and in the cases provided for by this Code, when goods for personal use are placed under the customs procedure of customs transit.
The vehicle declaration is used in the customs declaration of international transportation vehicles, and in the cases provided for by this Code, in the customs declaration of supplies.
The declaration for electronic commerce goods is used in the customs declaration of electronic commerce goods in the cases specified in the first paragraph of paragraph 3 of Article 3094 of this Code.
4. The list of information to be indicated in the customs declaration is limited only to information that is necessary for calculating and paying customs duties, applying measures to protect the domestic market, generating customs statistics, monitoring compliance with prohibitions and restrictions, taking measures by customs authorities to protect intellectual property rights, as well as to monitor compliance with international treaties and acts in the field of customs regulation and legislation of the Member States.
5. The forms of the customs declaration, the structures and formats of the electronic customs declaration and electronic types of paper customs declarations and the procedures for filling them out shall be determined by the Commission depending on the types of customs declarations provided for in paragraph 1 of this Article, customs procedures, categories of goods, persons moving them across the customs border of the Union.
6. As a declaration for goods and a transit declaration, it is allowed to use transport (shipping), commercial and (or) other documents, including those provided for by international treaties of the member States with a third party, containing information necessary for the release of goods, in cases and in accordance with the procedure determined by this Code, international treaties of the member States with a third party. by the Party and/or the Commission and the legislation of the Member States in cases provided for by the Commission.
When using transport (shipping), commercial and (or) other documents as a declaration for goods and a transit declaration, including those provided for by international agreements of the Member States with a third party, customs declaration is carried out in writing, unless otherwise determined by the Commission and (or) the legislation of the Member States on customs regulation.
Depending on the type of transport used to transport (transport) goods through the customs territory of the Union, the Commission has the right to determine the list of transport (shipping), commercial and (or) other documents, including those provided for by international treaties of the member States with a third party, used as a transit declaration, as well as the cases and procedure for their usage.
7. As a transit declaration, it is allowed to use preliminary information provided in the form of an electronic document, in accordance with the procedure determined by the Commission.
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
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