Article 271. Enforcement of the obligation to pay customs duties and taxes in respect of goods for personal use of the Customs Code of the Eurasian Economic Union
1. The fulfillment of the obligation to pay customs duties and taxes in respect of goods for personal use is ensured when such goods are placed under the customs procedure of customs transit, in the cases provided for in the second paragraph of paragraph 9 of Article 259, paragraphs 3, 4 and 9 of Article 264 of this Code, as well as in other cases established by the legislation of the member States.
2. When placing goods for personal use under the customs procedure of customs transit in accordance with Article 263 of this Code, enforcement of the obligation to pay customs duties and taxes in respect of goods for personal use is not provided in the cases provided for in paragraph 4 of Article 146 of this Code, as well as in the following cases:
1) goods for personal use are imported into the customs territory of the Union by foreign individuals who have moved to a permanent place of residence in a member State or who have received refugee or internally displaced person status in accordance with the legislation of that Member State, subject to the submission of documents confirming such recognition or status;
2) goods for personal use are imported into the customs territory of the Union by foreign individuals who intend to relocate to a permanent place of residence in a member State and obtain refugee or internally displaced person status in accordance with the legislation of that Member State, subject to the submission of documents confirming such intention.;
3) the goods for personal use specified in subparagraph 3 of paragraph 1 of Article 263 of this Code are imported into the customs territory of the Union by the heads of diplomatic missions, members of the diplomatic and administrative-technical staff of the diplomatic missions of the member States, heads of consular offices and other consular officials, consular employees of the consular offices of the member States, employees of the representative offices of the Member States- members of international organizations located outside the customs territory of the Union, members of their families living with them or acting on behalf and on behalf of such persons by other persons, subject to the submission of documents issued in accordance with the legislation of the Member States confirming compliance with the conditions of importation with exemption from customs duties and taxes. The Commission forms and ensures the posting on the official website of the Union on the Internet of a list of documents issued in accordance with the legislation of the member States confirming compliance with the conditions of importation with exemption from customs duties and taxes by the specified persons.;
4) the goods for personal use specified in subparagraph 4 of paragraph 1 of Article 263 of this Code are imported into the customs territory of the Union by employees of diplomatic missions, employees of consular institutions, staff (employees, officials) of representative offices of states to international organizations, international organizations or their representative offices, other organizations or their representative offices located in the customs territory Members of the Union, their family members living with them, provided that they are such employees, employees, staff or their family members;
5) the goods for personal use specified in subparagraph 5 of paragraph 1 of Article 263 of this Code are imported into the customs territory of the Union by the heads of diplomatic missions and consular institutions, members of the diplomatic staff of diplomatic missions and consular officials of consular institutions, members of their families residing with them, provided that they are such persons or members their families;
6) in other cases established by the legislation of the Member State in which goods for personal use are placed under the customs procedure of customs transit.
3. The fulfillment of the obligation to pay customs duties and taxes in respect of goods for personal use is ensured by the payer of customs duties and taxes. The legislation of the Member States may determine other persons who are entitled to ensure the fulfillment of the obligation to pay customs duties and taxes for the payer of customs duties and taxes.
If the fulfillment of the obligation to pay customs duties and taxes in respect of goods for personal use is provided by persons who are not payers of customs duties and taxes, then such persons bear a joint obligation with the payer of customs duties and taxes to pay customs duties and taxes.
4. Enforcement of the obligation to pay customs duties and taxes in respect of goods for personal use shall be provided to the customs authority issuing the goods, with the exception of the cases specified in paragraph 7 of Article 146 of this Code, as well as the cases provided for in paragraphs two and three of this paragraph.
Enforcement of the obligation to pay customs duties and taxes in respect of goods for personal use in accordance with the second paragraph of paragraph 9 of Article 259 of this Code is provided to the customs authority, which is granted permission to use motor vehicles and (or) trailers to motor vehicles and motor vehicles, which are vehicles for personal use, located in in temporary storage.
Enforcement of the obligation to pay customs duties and taxes in respect of goods for personal use in accordance with subparagraph 1 of paragraph 9 of Article 264 of this Code is provided to the customs authority, which is authorized to transfer vehicles for personal use.
5. The fulfillment of the obligation to pay customs duties and taxes in respect of goods for personal use is ensured by the methods specified in paragraph 1 of Article 63 of this Code or established by the legislation of the Member States in accordance with paragraph 2 of Article 63 of this Code, and in accordance with the procedure established in accordance with this Code to ensure the fulfillment of the obligation to pay customs duties, taxes.
The legislation of the Member States on customs regulation may establish cases when enforcement of the obligation to pay customs duties and taxes in respect of goods for personal use, with the exception of enforcement of the obligation to pay customs duties and taxes when goods in respect of goods for personal use are placed under the customs procedure of customs transit, is provided by certain means to ensure the fulfillment of the obligation for the payment of customs duties and taxes.
6. The amount of enforcement of the obligation to pay customs duties and taxes in respect of goods for personal use is defined as the amount of customs duties and taxes that would be payable upon the release of such goods into free circulation.
In respect of certain categories of goods for personal use, in accordance with the legislation of the Member States, fixed amounts may be established to ensure the fulfillment of the obligation to pay customs duties and taxes, taking into account the first paragraph of this paragraph.
7. The refund (offset) of funds (money) deposited as security for the fulfillment of the obligation to pay customs duties and taxes in respect of goods for personal use shall be carried out in the cases and in the manner determined in accordance with Chapter 10 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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