Article 51. The object of taxation of customs duties and taxes and the basis for calculating customs duties and taxes of the Customs Code of the Eurasian Economic Union
1. The object of taxation of customs duties and taxes is goods transported across the customs border of the Union, as well as other goods in the cases provided for by this Code.
2. The basis for calculating customs duties, depending on the type of goods and the types of rates applied, is the customs value of the goods and (or) their physical characteristics in physical terms (quantity, weight, including taking into account the primary packaging of the goods, which is inseparable from the goods before consumption and (or) in which the goods are presented for retail sales, volume or other characteristics of the goods), unless otherwise established by this Code.
3. The basis for calculating taxes shall be determined in accordance with the legislation of the Member States.
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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