Article 268. The emergence and termination of the obligation to pay customs duties and taxes in respect of goods imported (imported) into the customs territory of the Union for personal use, with the exception of goods for personal use sent in international mail, the deadline for their payment and calculation of the Customs Code of the Eurasian Economic Union
1. The declarant shall have an obligation to pay customs duties and taxes in respect of goods for personal use imported (imported) into the customs territory of the Union, with the exception of goods for personal use sent in international mail items subject to customs declaration using a passenger customs declaration, from the moment the passenger customs declaration is registered by the customs authority.
2. The obligation to pay customs duties and taxes in respect of goods imported (imported) into the customs territory of the Union for personal use subject to customs declaration using a passenger customs declaration, with the exception of goods for personal use sent by international mail, is terminated by the declarant upon the occurrence of the following circumstances:
1) fulfillment of the obligation to pay customs duties and taxes and (or) collection of customs duties and taxes in the amounts calculated and payable in accordance with this Code;
2) the release into free circulation of goods for personal use transported across the customs border of the Union without payment of customs duties and taxes or imported with exemption from customs duties and taxes, unless restrictions on the use and (or) disposal of these goods are established in respect of such goods in accordance with paragraph 8 of Article 266 of this Code.;
3) the expiration of restrictions on the use and (or) disposal of goods for personal use, determined in accordance with paragraph 8 of Article 266 of this Code, provided that during this period the deadline for payment of customs duties and taxes established by paragraph 7 of this Article has not arrived.;
4) the export from the customs territory of the Union of temporarily imported vehicles for personal use before the expiration of the period during which such vehicles may temporarily remain in the customs territory of the Union;
5) the export from the customs territory of the Union of temporarily imported vehicles for personal use after the expiration of the period during which such vehicles may temporarily remain in the customs territory of the Union, subject to the following conditions::
the customs declaration of such vehicles for the purpose of export from the customs territory of the Union shall be carried out no later than 6 months from the date of expiry of the period during which temporarily imported vehicles for personal use may temporarily remain in the customs territory of the Union, or no later than a longer period, which may be determined by the Commission;
In respect of such vehicles, the deadline for payment of customs duties and taxes in accordance with subparagraph 1 of paragraph 6 of this Article has not arrived.;
6) placing vehicles for personal use under customs procedures in accordance with the second paragraph of paragraph 5 of Article 264 of this Code, provided that the deadline for payment of customs duties and taxes established by paragraph 6 of this Article has not arrived before such placement.;
7) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of goods for personal use as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where when, prior to such destruction or irretrievable loss in accordance with this article, the deadline for payment of customs duties and taxes has come in respect of these goods;
8) confiscation or conversion of goods for personal use into the property (income) of a Member State in accordance with the legislation of that Member State;
9) refusal of the customs authority to release goods for personal use - in relation to the obligation to pay customs duties and taxes that arose during the registration by the customs authority of the passenger customs declaration;
10) revocation of the passenger customs declaration in accordance with Article 113 of this Code - in respect of the obligation to pay customs duties and taxes incurred upon registration of such passenger customs declaration;
11) the detention by the customs authority of goods for personal use in accordance with Chapter 51 of this Code - in respect of the obligation to pay customs duties and taxes that arose prior to such detention;
12) export from the customs territory of the Union, temporary storage or release, in accordance with this Code, of goods for personal use that were seized or arrested during the verification of a crime report, criminal proceedings or an administrative offense case (administrative proceedings), in respect of which a decision was taken to return them, if such goods have not been released into free circulation before, - with respect to the obligation to pay customs duties and taxes that arose before such a decision was made.;
13) in the cases specified in paragraph 5 of Article 270 of this Code;
14) in the case specified in the second paragraph of paragraph 10 of Article 270 of this Code;
15) measures to collect customs duties and taxes in respect of goods for personal use shall not be taken in accordance with subparagraph 4 of paragraph 11 of Article 270 of this Code - in respect of the amount of customs duties and taxes recognized as uncollectible in accordance with the legislation of the Member States.;
16) measures to collect customs duties and taxes in respect of goods for personal use shall not be taken in accordance with subparagraph 5 of paragraph 11 of Article 270 of this Code.
3. The Commission has the right to determine the circumstances in which the obligation to pay customs duties and taxes ceases in cases where, in relation to the same goods for personal use, the obligation to pay customs duties and taxes arose from different persons, under different circumstances and (or) repeatedly, including when the obligation to pay customs duties taxes originated in one Member State, and the circumstances in which the obligation to pay customs duties and taxes ceases occurred in another Member State., as well as the procedure for the interaction of customs authorities to confirm the occurrence of such circumstances.
4. With respect to goods for personal use declared for the purpose of free circulation, with the exception of goods transported in international mail, the obligation to pay customs duties and taxes is subject to fulfillment (customs duties and taxes are payable) before the release of goods for personal use into free circulation.
5. In respect of temporarily imported vehicles for personal use, the obligation to pay customs duties and taxes is subject to execution upon the occurrence of the circumstances specified in paragraph 6 of this Code.
6. Upon the occurrence of the following circumstances, the deadline for payment of customs duties and taxes in respect of the goods specified in paragraph 5 of this Article shall be deemed to be:
1) in case of transfer of such vehicles for personal use to other persons in violation of the requirements of Article 264 of this Code, the day of transfer, and if this day is not fixed, the day of release of vehicles for personal use for temporary stay in the customs territory of the Union.;
2) in case of loss of such vehicles for personal use within the period during which such vehicles may be temporarily located in the customs territory of the Union, except for destruction and (or) irretrievable loss due to an accident or force majeure, - the day of loss of vehicles for personal use, and if this day is not fixed, - the day of release of vehicles for personal use for temporary stay in the customs territory of the Union;
3) if such vehicles are located for personal use in the customs territory of the Union in connection with non-export from the customs territory of the Union, the expiration date during which such vehicles may temporarily remain in the customs territory of the Union in accordance with paragraphs 1 and 2 of Article 264 of this Code.
7. With respect to goods for personal use imported with exemption from customs duties and taxes, the obligation to pay customs duties and taxes is subject to execution in the event of actions in violation of the conditions of importation with exemption from customs duties and taxes and (or) restrictions on use and (or) the disposal of these goods.
Upon the occurrence of the specified circumstance, the date of payment of customs duties and taxes is considered to be the first day of the commission of the specified actions, and if this day is not fixed, the day of the release of goods for personal use into free circulation.
8. In case of transfer of a vehicle for personal use for its export from the customs territory of the Union in accordance with subparagraph 2 of paragraph 9 of Article 264 of this Code, the person to whom such temporarily imported vehicle was transferred bears a joint obligation to pay customs duties and taxes with the declarant.
9. In case of transfer of temporarily imported vehicles for personal use to other persons in violation of the requirements of Article 264 of this Code, such persons shall bear a joint obligation with the declarant of such vehicles for personal use to pay customs duties and taxes.
10. Upon customs declaration of temporarily imported vehicles for personal use for the purpose of free circulation, as well as upon the occurrence of the circumstances specified in paragraph 6 of this Article, customs duties and taxes shall be payable as if vehicles for personal use had been released into free circulation.
For the calculation of customs duties and taxes in respect of such vehicles, the rates of customs duties and taxes effective on the date of registration by the customs authority of the passenger customs declaration, according to which the said vehicles for personal use were released for the purpose of temporary importation into the customs territory of the Union, are applied.
11. Upon the occurrence of the circumstances specified in paragraph 7 of this Article, customs duties and taxes in respect of goods for personal use imported with exemption from customs duties and taxes shall be payable in the amount of the amounts of customs duties and taxes calculated on the day of registration by the customs authority of the passenger customs declaration, according to which the specified goods for personal use They were released for free circulation, and unpaid due to exemption from customs duties and taxes.
12. The obligation to pay customs duties and taxes in respect of goods for personal use of individuals specified in paragraph 2 of Article 259 of this Code for a person temporarily storing such goods for personal use in his place of permanent or temporary residence arises from the moment the customs authority registers an application submitted for placing goods for personal use on temporary storage.
13. The obligation to pay customs duties and taxes in respect of goods for personal use of individuals specified in paragraph 2 of Article 259 of this Code for a person temporarily storing such goods for personal use at his place of permanent or temporary residence shall terminate upon the occurrence of the following circumstances:
1) fulfillment of the obligation to pay customs duties and taxes and (or) collection of customs duties and taxes in the amounts calculated and payable in accordance with this Code;
2) the release into free circulation of goods for personal use imported with exemption from payment of customs duties and taxes, if there are no restrictions on the use and (or) disposal of these goods in respect of such goods for personal use in accordance with paragraph 8 of Article 266 of this Code.;
3) export from the customs territory of the Union of such goods for personal use before the expiration of the temporary storage period;
4) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of goods for personal use as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where when, prior to such destruction or such irretrievable loss in accordance with this article, the deadline for payment of customs duties and taxes has come in respect of these goods;
5) confiscation or conversion of goods for personal use into the property (income) of a Member State in accordance with the legislation of that Member State;
6) placing goods under the customs procedure of destruction or the customs procedure of refusal in favor of the state;
7) the detention by the customs authorities of goods for personal use in accordance with Chapter 51 of this Code - in respect of the obligation to pay customs duties and taxes that arose prior to such detention;
8) in the cases specified in paragraph 5 of Article 270 of this Code;
9) in the case specified in the second paragraph of paragraph 10 of Article 270 of this Code;
10) measures to collect customs duties and taxes in respect of goods for personal use shall not be taken in accordance with subparagraph 4 of paragraph 11 of Article 270 of this Code - in respect of the amount of customs duties and taxes recognized as uncollectible in accordance with the legislation of the Member States.;
11) measures to collect customs duties and taxes in respect of goods for personal use shall not be taken in accordance with subparagraph 5 of paragraph 11 of Article 270 of this Code.
14. With respect to goods for personal use of individuals specified in paragraph 2 of Article 259 of this Code, the obligation to pay customs duties and taxes during temporary storage is subject to fulfillment upon the occurrence of the circumstances specified in paragraph 15 of this Article.
15. Upon the occurrence of the following circumstances, the deadline for payment of customs duties and taxes in respect of the goods specified in paragraph 14 of this article shall be deemed to be:
1) in case of loss of such goods for personal use, with the exception of destruction and (or) irretrievable loss as a result of an accident or force majeure, or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, the day of such loss, and if this day is not fixed, the day of registration by the customs authority of an application submitted for placing goods for personal use in temporary storage;
2) in case of transfer of such goods for personal use to another person, the date of such transfer, and if this day is not fixed, the date of registration by the customs authority of the application submitted for placing goods for personal use in temporary storage.
16. Upon the occurrence of the circumstances specified in paragraph 15 of this Article, customs duties and taxes shall be payable as if goods for personal use had been released into free circulation.
For the calculation of customs duties and taxes in respect of such vehicles, the rates of customs duties and taxes effective on the day that is the deadline for payment of customs duties and taxes are applied.
17. The legislation of the Member States may establish other circumstances of the occurrence, termination of the obligation to pay customs duties and taxes and the due date for payment of customs duties and taxes in respect of goods for personal use transported by a foreign individual who intends to relocate to a permanent place of residence in this Member State, obtain refugee status, internally displaced person in accordance with the legislation of this Member State.
18. The provisions of Article 103 of this Code shall not apply to goods for personal use transported by a foreign individual who intends to resettle permanently in this Member State and obtain refugee or internally displaced person status in accordance with the legislation of this Member State.
19. In case of illegal movement of goods for personal use across the customs border of the Union with an unreliable customs declaration, customs duties and taxes shall be calculated in accordance with this chapter, with the exception of the case established by the second paragraph of this paragraph. At the same time, the amounts of customs duties and taxes actually paid during the customs declaration of goods for personal use are not re-paid (not collected), and overpaid and (or) collected amounts of customs duties and taxes are subject to refund in accordance with this Code.
Upon revealing the facts of importation into the customs territory of the Union of goods declared by an individual upon their importation as goods for personal use and released into free circulation, which at the time of such importation in accordance with the provisions of this Chapter did not relate to goods for personal use, customs duties and taxes shall be calculated in accordance with Section II of this Code.
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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