Article 108. Documents confirming the information stated in the customs declaration of the Customs Code of the Eurasian Economic Union
1. The documents confirming the information stated in the customs declaration include:
1) documents confirming the transaction with the goods, and in the absence of such a transaction - other documents confirming the right to own, use and (or) dispose of the goods, as well as other commercial documents available to the declarant;
2) transport (shipping) documents;
3) documents confirming the authority of the person submitting the customs declaration;
4) documents confirming compliance with prohibitions and restrictions, measures to protect the domestic market;
5) documents on the origin of goods;
6) documents confirming the characteristics of the goods used in their classification in accordance with the Commodity Nomenclature of foreign economic activity, a preliminary decision on the classification of goods, if any, and in the case of customs declaration of goods (components of goods) transported across the customs border of the Union in an unassembled or disassembled form, including incomplete or incomplete, in accordance with the customs procedure of customs transit - a preliminary decision taken by the customs authority of any member State in respect of such goods on the classification of goods or a decision on the classification of goods transported across the customs border of the Union in an unassembled or disassembled form, including in incomplete or incomplete form.;
7) documents confirming the payment of customs duties, special, anti-dumping, countervailing duties and (or) enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties;
8) documents confirming compliance with the purposes and conditions of granting benefits for the payment of customs duties;
9) documents confirming the change in the deadline for payment of customs duties and taxes;
10) documents confirming the declared customs value of the goods, including its value and the method of determining the customs value of the goods;
11) a document on registration and nationality of an international transportation vehicle - in the case of goods transportation by road when they are placed under the customs procedure of customs transit;
12) documents confirming the conditions for placing goods under the declared customs procedures;
13) documents confirming the declared cost of operations for processing goods when placed under the customs procedure for the release for domestic consumption of processed goods placed under the customs procedure for processing outside the customs territory;
14) the documents specified in Article 261 of this Code;
15) documents confirming the declared value of electronic commerce goods purchased by individuals, specified in Article 30910 of this Code.
2. If the documents specified in paragraph 1 of this Article do not contain information confirming the information stated in the customs declaration, such information shall be confirmed by other documents.
3. Documents confirming the information stated in the customs declaration must be with the declarant at the time of filing the customs declaration, except in cases where, based on the specifics of the customs declaration of goods established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code or defined by Articles 114-117 of this Code, such documents they may be missing at the time of filing the customs declaration.
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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