Article 279. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported (temporarily imported) vehicles of international transportation, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union

Home / Codes / Article 279. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported (temporarily imported) vehicles of international transportation, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union

Article 279. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported (temporarily imported) vehicles of international transportation, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union

1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported (temporarily imported) vehicles of international transportation arises:

1) for the declarant of a temporarily imported international transport vehicle - from the moment of registration of the vehicle declaration by the customs authority;

2) for a railway carrier of a member State that has accepted from another railway carrier of a member State a temporarily imported railway vehicle of international carriage and (or) containers carried on railway vehicles for carriage within the customs territory of the Union - from the moment of acceptance for carriage of the specified railway vehicle and (or) containers in accordance with paragraph 10 of Article 275 of this Code;

3) for a carrier who has accepted a temporarily imported railway vehicle of international carriage and (or) containers transported on railway vehicles for carriage within the customs territory of the Union under a single contract of carriage by various modes of transport - from the moment of acceptance for carriage of the specified railway vehicle and (or) containers in accordance with paragraph 10 of Article 275 of this Code;

4) for the recipient who has accepted a temporarily imported railway vehicle of international carriage and (or) containers transported on railway vehicles from a railway carrier of a member State in accordance with the contract of carriage - from the moment of acceptance of the said railway vehicle and (or) containers in accordance with paragraph 10 of Article 275 of this Code;

5) for a railway carrier of a member State that has accepted a temporarily imported railway vehicle of international carriage and (or) containers transported by railway vehicles from the recipient in accordance with the contract of carriage for re-export from the customs territory of the Union - from the moment of acceptance for carriage of the specified railway vehicle and (or) containers in accordance with paragraph 10 of Article 275 of this Code;

6) for a carrier, with the exception of a railway carrier of a member State that has accepted a container temporarily imported on a railway vehicle from the recipient in accordance with the contract of carriage for re-export from the customs territory of the Union, from the moment the specified container is accepted for carriage in accordance with the contract of carriage.

2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported vehicles of international transportation for the persons specified in subparagraphs 1-4 of paragraph 1 of this Article shall terminate upon the occurrence of the following circumstances:

1) re-export of a temporarily imported international transportation vehicle, provided that the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has not arrived before such export;

2) the re-export of a temporarily imported international transportation vehicle after the occurrence of the circumstances specified in paragraph 8 of this Article, and the payment and (or) collection of customs duties and taxes in accordance with paragraph 11 of this Article;

3) placing a temporarily imported international transportation vehicle under the customs procedure of release for domestic consumption;

4) placing a temporarily imported international transportation vehicle under the customs procedures provided for in this Code, with the exception of the customs procedure for release for domestic consumption, provided that the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has not arrived before such placement under customs procedures.;

5) placing a temporarily imported international transportation vehicle after the occurrence of the circumstances specified in paragraph 8 of this Article under the customs procedures provided for in this Code, with the exception of the customs procedure for release for domestic consumption, and payment of customs duties and taxes in the amount determined in accordance with paragraph 12 of this Article;

6) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 10 of this Article;

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 a temporarily imported international transport vehicle as a result of an accident or force majeure, or of the fact of irretrievable loss of this temporarily imported international transport vehicle as a result of natural loss under normal conditions of carriage (transportation) and (or) storage, except in the following cases, when, prior to such destruction or irretrievable loss in accordance with this Code, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come in respect of this temporarily imported international transportation vehicle.;

8) confiscation or conversion of a temporarily imported international transport vehicle into the property (income) of a Member State in accordance with the legislation of that Member State;

9) the detention by the customs authority of a temporarily imported international transportation vehicle in accordance with Chapter 51 of this Code;

10) placing for temporary storage or placement under one of the customs procedures of a temporarily imported international transportation vehicle that was seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return it, if earlier No such temporarily imported international transportation vehicle has been released.

3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported international transport vehicles from the railway carrier of the Member State that was the declarant of the temporarily imported international railway transport vehicle and (or) containers transported on railway vehicles is terminated upon transfer of the specified railway transport vehicle and (or) containers in accordance with the established procedure to another railway carrier of the Member State, to another carrier during transportation under a single contract of carriage by various modes of transport, or to the recipient in accordance with the contract of carriage, provided that the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has not arrived prior to such transfer.

4. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported vehicles of international transportation for the persons specified in subitems 2 and 3 of paragraph 1 of this Article shall terminate upon the transfer, in accordance with the established procedure, of a temporarily imported railway vehicle or containers transported on railway vehicles to another railway carrier of the State-a member, to another carrier during transportation under a single contract of carriage by various modes of transport, or to the recipient in accordance with the contract of carriage, provided that the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has not arrived prior to such transfer.

5. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported international transport vehicles from the person specified in subparagraph 4 of paragraph 1 of this Article shall terminate upon the transfer, in accordance with the established procedure, of a temporarily imported international railway vehicle or containers transported on railway vehicles to a railway carrier of a Member State. or to another carrier for re-export from the customs territory of the Union, provided, that the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has not arrived before such transfer.

6. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported vehicles of international transportation for the persons specified in subitems 5 and 6 of paragraph 1 of this Article shall terminate upon the occurrence of the following circumstances:

1) re-export of a temporarily imported railway vehicle of international transportation and (or) containers transported on railway vehicles, provided that the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has not arrived before such export;

2) the re-export of a temporarily imported international transport vehicle after the occurrence of the circumstances specified in paragraph 8 of this Article, and the payment of customs duties and taxes in accordance with paragraph 11 of this Article;

3) transfer, in accordance with the established procedure, of a temporarily imported international railway vehicle and (or) containers transported on railway vehicles to a railway carrier of a member State or another carrier for re-export from the customs territory of the Union, provided that the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties;

4) placing a temporarily imported railway vehicle of international transportation under the customs procedure of release for domestic consumption;

5) placing a temporarily imported international transportation vehicle under the customs procedures provided for in this Code, with the exception of the customs procedure for release for domestic consumption, provided that the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has not arrived before such placement under customs procedures.;

6) placing a temporarily imported international transportation vehicle after the occurrence of the circumstances specified in paragraph 8 of this Article under the customs procedures provided for in this Code, with the exception of the customs procedure for release for domestic consumption, and payment of customs duties and taxes in the amount determined in accordance with paragraph 12 of this Article;

7) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 10 of this Article;

8) 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 a temporarily imported international transport vehicle as a result of an accident or force majeure, or of the fact of irretrievable loss of this temporarily imported international transport vehicle as a result of natural loss under normal conditions of carriage (transportation) and (or) storage, except in cases of, when, prior to such destruction or irretrievable loss in accordance with this Code, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come in respect of this temporarily imported international transportation vehicle.;

9) confiscation or conversion of a temporarily imported international transportation vehicle into the property (income) of a Member State in accordance with the legislation of that Member State;

10) the detention by the customs authority of a temporarily imported international transportation vehicle in accordance with Chapter 51 of this Code;

11) placing for temporary storage or placement under one of the customs procedures of a temporarily imported international transportation vehicle, which was seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return it, if earlier No such temporarily imported international transportation vehicle has been released.

7. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution upon the occurrence of the circumstances specified in paragraph 8 of this Article.

8. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:

1) in the case of the commission of the acts specified in paragraph 4 of Article 275 of this Code, the first day of the commission of the said acts, and if this day is not fixed, the day of release of such goods as temporarily imported vehicles of international transportation.;

2) in case of loss of temporarily imported vehicles of international transportation, except for their 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 loss of such vehicles of international transportation, and if such An unspecified date is the date of release of such goods as temporarily imported vehicles for international transportation.

9. Upon the occurrence of the circumstances specified in paragraph 8 of this Article, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution by the person who has committed the actions specified in paragraph 4 of Article 275 of this Code, or who has lost temporarily imported international transportation vehicles.

10. Upon the occurrence of the circumstances specified in paragraph 8 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if a temporarily imported international transport vehicle were placed under the customs procedure for release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes, if a different amount is not provided for in paragraphs 11 and 12 of this article.

For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the vehicle declaration are applied.

If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties to be paid is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account paragraph 3 of Article 20 of this Code.

If the product code, in accordance with the Commodity Nomenclature of Foreign Economic Activity, is defined at the grouping level with fewer than 10 characters:

for the calculation of import customs duties, the highest of the customs duty rates corresponding to the goods included in such a grouping is applied.;

for the calculation of taxes, the highest of the value-added tax rates and the highest of the excise tax rates corresponding to goods included in such a grouping, for which the highest of the customs duty rates is established, are applied.;

for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping shall be applied, taking into account paragraph eight of this paragraph.

Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 4 of this Code for the purposes of calculating special, anti-dumping, countervailing duties. If it is not possible to determine the origin of the goods due to the lack of documents on the origin of such goods, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or goods, included in the group, if the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than 10 characters.

When accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated based on such accurate information, and excessively paid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded or unpaid amounts are collected in accordance with the legislation of the Russian Federation. chapters 10 and 11 and Articles 76 and 77 of this Code.

11. In case of re-export of temporarily imported vehicles of international transportation after the occurrence of the circumstances specified in paragraph 8 of this Article, import customs duties and taxes shall be payable in amounts corresponding to the amounts of import customs duties and taxes that would be payable if such goods were placed under the customs procedure of temporary import (admission) with partial payment import customs duties and taxes for the period from the day following the day of release of such goods as temporarily imported vehicles of international transportation, on the day of their actual export.

12. If temporarily imported vehicles of international transportation are placed under the customs procedures provided for in this Code, with the exception of the customs procedure for release for domestic consumption, after the occurrence of the circumstances specified in paragraph 8 of this Article, import customs duties and taxes shall be payable in amounts corresponding to the amounts of import customs duties and taxes that would be payable, if such goods were placed under the customs procedure of temporary import (admission) with partial payment of import customs duties and taxes for the period from, following the day of release of such goods as temporarily imported international transportation vehicles, until the day they are placed under the customs procedure.

13. If a temporarily imported international transportation vehicle is placed under the customs procedure of release for domestic consumption after fulfilling the obligation to pay import customs duties and taxes and (or) collect them (in whole or in part), the amounts of import customs duties and taxes paid and (or) collected in accordance with this Article shall be refunded. (offset) 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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