Article 309-9. The emergence and termination of the obligation to pay customs duties in respect of electronic commerce goods, the deadline for its payment of the Customs Code of the Eurasian Economic Union
1. The obligation to pay customs duties in respect of electronic commerce goods arises from the electronic commerce operator, and in the case of customs declaration of electronic commerce goods by the declarant, from the declarant of such goods from the moment of registration by the customs authority of the declaration for electronic commerce goods.
2. The obligation to pay customs duties in respect of electronic commerce goods is terminated by the electronic commerce operator, and in the case of customs declaration of electronic commerce goods by the declarant, by the declarant of such goods upon the occurrence of the following circumstances:
1) fulfillment of the obligation to pay customs duties in respect of electronic commerce goods and (or) its collection in the amounts calculated in the declaration for electronic commerce goods and payable in accordance with this Code;
2) the release of electronic commerce goods purchased by individuals who, in accordance with paragraph 4 of Article 3098 of this Code, are imported into the customs territory of the Union without paying customs duties on electronic commerce 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 electronic commerce goods purchased by individuals 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 for the following cases, when, prior to such destruction or irretrievable loss in accordance with this article, the deadline for payment of customs duties on electronic commerce goods has arrived in respect of these goods;
4) confiscation or conversion of electronic commerce goods acquired by individuals into the property (income) of a Member State in accordance with the legislation of that Member State;
5) refusal of the customs authority to release electronic commerce goods purchased by individuals - in respect of the obligation to pay customs duties on electronic commerce goods that arose when the customs authority registered a declaration for electronic commerce goods.;
6) revocation of the declaration for e-commerce goods. in accordance with Article 113 of this Code, with respect to the obligation to pay customs duties on electronic commerce goods that arose upon registration of such a declaration.;
7) the detention by the customs authority of electronic commerce goods purchased by individuals, in accordance with Chapter 51 of this Code, in respect of the obligation to pay customs duties on electronic commerce goods that arose prior to such detention.;
8) export from the customs territory of the Union, temporary storage or release, in accordance with this Code, of electronic commerce goods purchased by individuals who 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 on their return, if such goods were not previously released in accordance with Article 3095 of this Code., - with respect to the obligation to pay customs duties on electronic commerce goods that arose before such a decision was made;
9) identification, after the release of electronic commerce goods purchased by individuals, of the fact of non-payment of customs duties in respect of electronic commerce goods, calculated in one declaration for electronic commerce goods in respect of goods of which one individual is the recipient, in an amount not exceeding in aggregate the amount equivalent to 5 euros at the exchange rate in effect on the date of application of the exchange rate for the calculation of customs duties on electronic commerce goods in accordance with Article 3098 of this Code;
10) non-application of measures to collect customs duties in respect of electronic commerce goods in accordance with subparagraph 4 of paragraph 4 of Article 68 of this Code - in respect of the amount of such customs duty recognized as uncollectible in accordance with the legislation of the Member States.
3. The Commission has the right to determine the circumstances in which the obligation to pay customs duty in respect of electronic commerce goods ceases in cases where, in respect of the same imported (imported) electronic commerce goods purchased by individuals, the obligation to pay customs duty in respect of electronic commerce goods arose from different persons, due to different circumstances and (or) repeatedly, including when the obligation to pay customs duties in respect of electronic commerce goods arose in one Member State, and the circumstances, in which the obligation to pay such customs duty ceases to have occurred in another Member State, as well as the procedure for interaction between customs authorities to confirm the occurrence of such circumstances.
4. In respect of electronic commerce goods purchased by individuals, the customs duty on electronic commerce goods is payable in the amount of the amounts calculated in accordance with Article 3098 of this Code in the declaration for electronic commerce goods.
5. In respect of electronic commerce goods purchased by individuals, the obligation to pay customs duty in respect of electronic commerce goods is subject to execution (customs duty in respect of electronic commerce goods is payable) prior to the release of electronic commerce goods purchased by individuals.
6. In case of illegal movement of electronic commerce goods purchased by individuals across the customs border of the Union with an unreliable customs declaration, the customs duty on electronic commerce goods shall be calculated in accordance with Article 3098 of this Code. At the same time, the amounts of customs duty actually paid during the customs declaration of electronic commerce goods purchased by individuals in respect of electronic commerce goods are not re-paid (are not collected), and overpaid and (or) collected amounts of such customs duty are subject to refund in accordance with 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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