Article 109. Customs operations related to the filing of a customs declaration and the procedure for their execution of the Customs Code of the Eurasian Economic Union
1. A customs declaration shall be submitted to the customs authority authorized to register customs declarations in accordance with the legislation of the Member States on customs regulation.
2. When submitting a customs declaration, the goods must be located in the territory of the Member State to whose customs authority the customs declaration is being submitted in respect of such goods, with the exception of:
1) goods exported from the customs territory of the Union, in respect of which, in accordance with this Code, placement under the customs procedure is permitted without their importation into the customs territory of the Union;
2) goods transported by pipeline or via power transmission lines;
3) foreign goods, the customs declaration of which is carried out with the specifics established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code.;
4) foreign goods, the customs declaration of which is carried out with the specifics defined in Articles 114 and 116 of this Code.
3. The Commission has the right to determine cases when the goods of the Union may not be located on the territory of the member State to which the customs declaration in respect of such goods is submitted, as well as the specifics of customs operations in these cases.
4. The date and time of filing the customs declaration shall be fixed by the customs authority.
5. The filing of a paper customs declaration is accompanied by the submission of its electronic form to the customs authority, unless otherwise established by this Code, the Commission and the legislation of the Member States on customs regulation in cases provided for by the Commission.
6. If transport (shipping), commercial and (or) other documents are used as a transit declaration, including those provided for by international treaties of the Member States with a third party, and in accordance with Article 11 of this Code, preliminary information containing the information specified in paragraph 1 of Article 107 of this Code has been submitted, then in the absence of discrepancies between the preliminary information and the information contained in the specified documents, The filing of such a transit declaration is not accompanied by the submission of its electronic form to the customs authority.
7. The filing of a declaration for goods is not accompanied by the submission to the customs authority of documents confirming the information stated in the declaration for goods, with the exception of the cases provided for in the second paragraph of this paragraph.
The filing of a declaration of goods on paper is accompanied by the submission to the customs authority of documents confirming the authority of the person submitting the declaration of goods, unless otherwise established by the legislation of the Member States on customs regulation.
The legislation of the Member States may provide for the right of the declarant to submit, before filing a declaration for goods or after filing a declaration for goods before the release of goods, documents confirming information on the origin of goods, compliance with prohibitions and restrictions, if information about such documents and (or) information from them cannot be obtained by the customs authority in accordance with paragraph 2. Article 80 of this Code, as well as the procedure for submitting these documents may be established.
8. The filing of a transit declaration shall not be accompanied by the submission to the customs authority of documents confirming the information stated in the transit declaration, except in the cases provided for in paragraphs two and three of this paragraph.
The submission of a transit declaration is accompanied by the submission of documents confirming compliance with prohibitions and restrictions, documents confirming the provision of security for the fulfillment of duties to pay customs duties and taxes, compliance with the legislation of the Member States, the control over compliance with which is entrusted to the customs authorities, if information about such documents and (or) information from them cannot be obtained by the customs authority in accordance with paragraph 2 of Article 80 of this Code.
The submission of a transit declaration on paper is accompanied by the submission to the customs authority of documents confirming the authority of the person submitting the transit declaration, unless otherwise provided by the legislation of the Member States.
9. The submission of a passenger customs declaration is accompanied by the submission to the customs authority of documents confirming the information stated in it.
The list of documents confirming the information stated in the passenger customs declaration may be reduced by the Commission and the legislation of the Member States on customs regulation in cases provided for by the Commission.
10. Documents confirming the information stated in the declaration of goods or the declaration of electronic commerce goods may not be submitted to the customs authority if such documents were previously submitted to such a customs authority during customs operations or at the request of this customs authority during customs control and are stored in this customs authority in accordance with Article 320 of this Code.
In this case, the persons defined by this Code shall indicate information about these documents in the declaration of goods or the declaration of electronic commerce goods or submit them to the customs authorities in another way in accordance with the legislation of the Member States on customs regulation.
11. The filing of a declaration for electronic commerce goods is not accompanied by the submission to the customs authority of documents confirming the information stated in it, except in the following cases:
1) filing a declaration for electronic commerce goods on paper in the case specified in paragraph 5 of Article 104 of this Code (accompanied by the submission to the customs authority of documents confirming the authority of the person submitting the declaration for electronic commerce goods, unless otherwise established by the legislation of the Member States on customs regulation);
2) other cases provided for by the legislation of the Member States.
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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