Article 269. 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, sent in international mail, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union

Home / Codes / Article 269. 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, sent in international mail, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union

Article 269. 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, sent in international mail, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union

1. The obligation to pay customs duties and taxes in respect of goods imported (imported) into the customs territory of the Union for personal use sent in international mail shall arise:

1) at the designated postal operator - from the moment of registration by the customs authority of the passenger customs declaration in respect of goods for personal use sent in international mail, and if registration of the passenger customs declaration is not provided for in accordance with the legislation of the member States - from the moment of placement for temporary storage.;

2) for the recipient of goods for personal use sent in international mail - from the moment the designated postal operator sends a notification to the specified person about the receipt of goods for personal use.

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, sent in international mail, is terminated by the designated postal operator 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 chapter upon the occurrence of the circumstances specified in paragraph 6 of this Article;

2) delivery of goods transported across the customs border of the Union without payment of customs duties and taxes or imported with exemption from payment of customs duties and taxes to the recipient after their release into free circulation;

3) crediting to an account determined in accordance with the legislation of the Member States of customs duties and taxes paid by the recipient of goods for personal use;

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) return of goods for personal use to the sender in accordance with paragraph 14 or paragraph 17 of Article 286 of this Code.

3. The obligation to pay customs duties and taxes in respect of goods imported (imported) into the customs territory of the Union for personal use sent in international mail shall be terminated by the recipient of goods for personal use sent in international mail 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 chapter;

2) delivery of goods transported across the customs border of the Union without payment of customs duties and taxes or imported with exemption from customs duties and taxes to the recipient after their release into free circulation, 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. goods;

3) 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;

4) 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;

5) return of goods for personal use to the sender in accordance with paragraph 14 or paragraph 17 of Article 286 of this Code.

4. In respect of goods for personal use imported (imported) into the customs territory of the Union and sent in international mail, the obligation to pay customs duties and taxes is subject to fulfillment (customs duties and taxes are payable) by the recipient of such goods for personal use prior to the delivery of goods for personal use to the recipient of such goods.

5. In respect of goods imported (imported) into the customs territory of the Union for personal use and shipped in international mail, the obligation to pay customs duties and taxes shall be fulfilled by the designated postal operator upon the occurrence of the circumstances specified in paragraph 6 of this Article.

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 loss of goods for personal use, with the exception of destruction and (or) irretrievable loss due to 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 discovery by the customs authority of such loss;

2) in the case of the issuance of goods for personal use without payment of customs duties and taxes, the day of the issuance of such goods, and if this day is not fixed, the day of the discovery of such issuance by the customs authority.

7. Upon the occurrence of the circumstances specified in paragraph 6 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, the rates of customs duties and taxes effective on the day of registration by the customs authority of the passenger customs declaration in respect of goods for personal use sent in international mail are applied.

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.

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Republic of Kazakhstan

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