On signing an Agreement on free (special, special) economic zones in the Customs territory of the Customs Union and the customs procedure of the free customs zone
Decree of the President of the Republic of Kazakhstan dated June 17, 2010 No. 1003
In accordance with Article 8 of the Law of the Republic of Kazakhstan "On International Treaties of the Republic of Kazakhstan"
I DECREE:
1. To approve the attached draft Agreement on free (special, special) economic zones in the Customs territory of the Customs Union and the customs procedure of the free customs zone.
2. First Deputy Prime Minister of the Republic of Kazakhstan Umirzak Shukeyev should sign on behalf of the Republic of Kazakhstan an Agreement on free (special, special) economic zones in the customs territory of the Customs Union and the customs procedure of a free customs zone with the right to introduce amendments and additions that are not fundamental.
3. This Decree shall enter into force from the date of signing.
President of the Republic of Kazakhstan N. Nazarbayev
APPROVED
By Decree of the President of the Republic of Kazakhstan dated June 17, 2010 No. 1003
Project
agreement
on issues of free (special, special) economic zones in the customs territory of the Customs Union and the customs procedure of the free customs zone
The member States of the Customs Union within the framework of the Eurasian Economic Community, based on the Agreement on the Establishment of a Single Customs Territory and the Formation of the Customs Union of October 6, 2007, the Agreement on the Customs Union Commission of October 6, 2007, the Agreement on the Customs Code of the Customs Union of November 27, 2009, other international treaties of the member States of the Customs Union forming the contractual and legal framework of the Customs Union, taking into account generally recognized principles and norms of international law, have agreed on the following:
Article 1 Basic terms used in this Agreement
1. The following basic terms and definitions are used in this Agreement: 1) a free (special, special) economic zone is a part of the territory of a member state of the customs Union within the limits established by the legislation of a member state of the customs Union in which a special (special legal) regime for carrying out entrepreneurial and other activities operates, and customs the procedure of the free customs zone; 2) port free (special, special) economic zone - a free (special, special) economic zone that is created on a part of the territory of a seaport or river port open for international traffic and entry by foreign watercraft, or part of the territory of an airport open for receiving and dispatching aircraft performing international air transportation, and the territory adjacent to such seaport, river port, or airport, with the exception of parts of the territories of a seaport, river port, or airport where property complexes intended for passenger service are located.; 3) logistics free (special, special) economic zone is a free (special, special) economic zone that is created in a part of the territory of a member state of the Customs Union adjacent to a road and (or) railway checkpoint across the state (customs) border of a member state of the Customs Union.; 4) a resident (participant) of a free (special, special) economic zone is a legal entity or individual entrepreneur registered in the territory of a member state of the Customs Union in accordance with the procedure established by the legislation of that state and included in the register of residents of free (special, special) economic zones. 2. The terms used in Article 21 of this Agreement are used in the meanings defined by The Agreement on the Principles of Levying Indirect Taxes on the Export and Import of Goods, Works, and Services in the Customs Union dated January 25, 2008. 3. Other terms used in this Agreement are applied in the meanings defined by the Customs Code of the Customs Union, which is an integral part of the Agreement on the Customs Code of the Customs Union dated November 27, 2009 (hereinafter - the Customs Code of the Customs Union).
Article 2 Objectives of the creation of free (special, special) economic zones
Free (special, special) economic zones (hereinafter referred to as FEZ) are created in order to promote the socio-economic development of the member states of the Customs Union, attract investment, create and develop industries based on new technologies, develop transport infrastructure, tourism and the sanatorium-resort sector, or for other purposes determined when creating the FEZ.
Article 3The procedure for the creation and functioning of the FEZ, the terms of operation of the FEZ in the customs territory of the Customs Union
1. The procedure for the establishment and operation of a FEZ, the term of operation of a FEZ, and the procedure for extending the term of operation of a FEZ on the territory of a member State of the Customs Union shall be determined by the legislation of that member State of the Customs Union. The legislation of the member States of the Customs Union may establish the types of FEZ depending on the purpose of their creation. The management of the FEZ on the territory of a member State of the Customs Union is carried out in accordance with the legislation of that state. 2. The member States of the Customs Union ensure that information on the establishment of FEZs in the territories of the member States of the Customs Union is sent to the Customs Union Commission.
Article 4The termination of the functioning (abolition, liquidation) of the FEZ
1. The FEZ ceases to function (is abolished, liquidated) (hereinafter referred to as the termination of the FEZ) upon the expiration of the period for which it was created, if the specified period has not been extended. The grounds and procedure for making a decision on the early termination of the operation of the FEZ are determined by the legislation of the member States of the Customs Union. 2. The member States of the Customs Union shall ensure that information is sent to the Customs Union Commission on the termination of the operation of the FEZ in the territories of the member States of the Customs Union after the entry into force of this Agreement.
Article 5 Types of activities carried out on the territory of the FEZ
Entrepreneurial and other activities may be carried out on the territory of the FEZ in accordance with the legislation of the member States of the Customs Union. The Customs Union Commission has the right to establish the types of activities prohibited on the territory of the FEZ. At the same time, the decision on the establishment of types of activities prohibited on the territory of the FEZ is made by the Customs Union Commission by consensus. The legislation of the member States of the Customs Union may establish the types of activities prohibited on the territory of the FEZ established (being created) on the territories of these states.
Article 6 Registration of residents (participants) of the FEZ and maintenance of the register of residents (participants) of the FEZ
1. The procedure and conditions for registration of a FEZ resident (participant) (hereinafter referred to as a resident), including the requirement for the place of state registration and (or) the location of a legal entity or the address of residence of an individual entrepreneur applying for resident status, the requirement for the organizational and legal form of a legal entity applying for status residents are determined by the legislation of the member state of the Customs Union. The legislation of the member States of the Customs Union may specify that one of the conditions for registration of a person as a resident of a port or logistics FEZ is the provision of security for the payment of customs duties and taxes. 2. A legal entity or an individual entrepreneur shall be recognized as a resident from the date of making a corresponding entry in the register of residents of a member state of the Customs Union. The document certifying the registration of a person as a resident is a certificate, the form of which is determined by the legislation of the member States of the Customs Union. The Customs Union Commission has the right to determine a single form of certificate certifying the registration of a person as a resident. 3. The procedure for maintaining the register of residents is determined by the legislation of the member states of the Customs Union. The member States of the Customs Union ensure that information about residents included in the register of residents is provided to the Customs Union Commission. The procedure for providing such information is determined by the Customs Union Commission. The Customs Union Commission forms a general register of residents based on the information provided and ensures its periodic publication, including through the use of information technology.
Article 7 Persons operating on the territory of the FEZ
1. Residents, as well as other non-residents, may carry out activities on the territory of the FEZ in accordance with the legislation of the member states of the Customs Union. 2. The resident carries out activities on the territory of the FEZ in accordance with the agreement on the implementation (conduct) of activities on the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration) (hereinafter referred to as the agreement on the implementation of activities on the territory of the FEZ). The legislation of the member States of the Customs Union may establish the possibility for a resident to carry out activities on the territory of the FEZ that are not provided for by the agreement on carrying out activities on the territory of the FEZ, without the resident applying a special (special legal) regime for carrying out entrepreneurial and other activities on the territory of the FEZ.
Article 8 Special (special legal) regime for the implementation of entrepreneurial and other activities in the territory of the FEZ
There is a special (special legal) regime for carrying out entrepreneurial and other activities in the territories of the FEZ, which consists in providing residents with a special taxation regime determined by the legislation of the member states of the Customs Union, as well as in creating other conditions more favorable than those generally established in the territory of the member state of the Customs Union for carrying out entrepreneurial and other activities in the territory of the member state of the Customs Union. FEZ.
Article 9 General provisions on the customs procedure of the free customs zone on the territory of the FEZ
1. The customs procedure of a free customs zone may be applied on the territory of a FEZ or on part of its territory (hereinafter referred to as the territory of the FEZ in which the customs procedure of a free customs zone is applied). 2. The territory of the FEZ is part of the customs territory of the Customs Union. 3. Goods imported into the territory of the FEZ where the customs procedure of the free customs zone is applied and placed under the customs procedure of the free customs zone are considered to be located outside the customs territory of the Customs Union for the purposes of applying customs duties, taxes, and non-tariff regulatory measures. 4. The boundaries of the port and logistics FEZ are the customs border of the Customs Union. 5. The customs procedure of the free customs zone does not apply to: 1) international transportation vehicles imported into a port or logistics FEZ and exported from a port or logistics FEZ in connection with the international transportation of goods by these vehicles, as well as vehicles imported into a port or logistics FEZ and exported from a port or logistics FEZ and intended for the internal transportation of goods through the customs territory of the Customs Union; 2) goods of the Customs Union imported into the port FEZ or exported from the port FEZ to the rest of the customs territory of the Customs Union by the administration of the seaport, river port, airport, persons who are not residents and who perform functions in the seaport, river port, airport to ensure the safety of navigation, flight safety of aircraft, safety of operation of infrastructure facilities sea, river port, airport or other functions related to the implementation of activities in the sea, river port, airport; 3) goods of the Customs Union imported into a logistics FEZ or exported from a logistics FEZ to the rest of the customs territory of the Customs Union by the administration of a logistics FEZ related to ensuring the functioning of this FEZ; 4) goods imported into a port or logistics FEZ and placed outside it before such importation under customs procedures applicable to exported goods; 5) goods of the Customs Union located in the territories of Special Economic zones established in the Kaliningrad and Magadan regions of the Russian Federation in accordance with the legislation of the Russian Federation, or imported into such territories. 6. Goods placed under the customs procedure of the free customs zone, as well as goods of the customs union not placed under the customs procedure of the free customs zone, and foreign goods placed under other customs procedures may be placed and used on the territory of the FEZ. 7. The territory of the FEZ, where the customs procedure of the free customs zone is applied, is a customs control zone. Customs control on the territory of the FEZ, where the customs procedure of the free customs zone is applied, is carried out by the customs authorities in accordance with the customs legislation of the Customs Union. The territory of the FEZ, where the customs procedure of the free customs zone is applied, must be equipped for the purpose of customs control. The requirements for the arrangement of the territory of the FEZ, where the customs procedure of the free customs zone is applied, for the purpose of customs control, including the requirements for fencing and equipping the perimeter of such territory with a video surveillance system, are determined in accordance with the legislation of the member states of the Customs Union. The security control regime on the territory of the FEZ, where the customs procedure of the free customs zone is applied, including determining the procedure for access of persons to such territory, is carried out in accordance with the legislation of the member States of the Customs Union.
Article 10The content of the customs procedure of the free customs zone
1. A free customs zone is a customs procedure in which goods are placed and used within the territory of a FEZ or part of it without payment of customs duties and taxes, as well as without the application of non-tariff regulatory measures for foreign goods and without the application of prohibitions and restrictions on goods of the customs Union. 2. Foreign goods placed under the customs procedure of a free customs zone retain the status of foreign goods, while goods of the customs union placed under the customs procedure of a free customs zone retain the status of goods of the customs union. Goods manufactured (obtained) from goods of the customs union placed under the customs procedure of the free customs zone, as well as goods manufactured (obtained) from goods of the Customs Union placed under the customs procedure of the free customs zone, and goods of the customs union not placed under the customs procedure of the free customs zone, acquire the status of goods of the customs union. Goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone, and goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone, and goods of the customs Union (hereinafter - goods made (obtained) using foreign goods placed under the customs procedure free customs zone), acquire the status of foreign goods, with the exception of the cases specified in parts four to six of this paragraph. The status of goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone, if the customs procedure of the free customs zone ends with the export of such goods outside the customs territory of the Customs Union, is carried out in accordance with Article 19 of this Agreement. The status of goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone by residents registered before January 1, 2012, is determined in accordance with Article 19 of this Agreement until January 1, 2017, subject to the provisions of paragraphs 3 and 4 of this Article. Determination of the status of goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone by persons whose state registration was carried out in the Kaliningrad Region and who, as of April 1, 2006, operated on the basis of Federal Law of the Russian Federation No. 13-FZ of January 22, 1996 "On Special Economic Zone". a zone in the Kaliningrad region" (hereinafter - Federal Law of the Russian Federation No. 13-FZ), is implemented in accordance with Article 19 of this Agreement until April 1, 2016, subject to the provisions of paragraphs 3 and 4 of this Article. 3. For residents registered before May 1, 2010, as well as persons whose state registration was carried out in the Kaliningrad Region and who, as of April 1, 2006, operated on the basis of Federal Law No. 13-FZ of the Russian Federation, the Customs Union Commission has the right to establish a list of goods manufactured (obtained) using foreign goods, placed under the customs procedure of a free customs zone, acquiring the status of foreign goods, regardless of whether the criteria for sufficient processing are met, defined in Article 19 of this Agreement. The specified list of goods is applied if such goods are not exported outside the customs territory of the Customs Union. 4. In respect of individual residents registered before May 1, 2010, as well as individuals whose state registration was carried out in the Kaliningrad Region and who, as of April 1, 2006, operated on the basis of Federal Law No. 13-FZ of the Russian Federation, the Customs Union Commission has the right to impose restrictions on the number of goods manufactured (received) from the use of foreign goods placed under the customs procedure of the free customs zone, which can be recognized as goods of the Customs Union, if the release of such goods into the customs territory of the Customs Union is carried out in such increased quantities and under such conditions that it causes significant economic damage to the economic sector of the member State of the Customs Union or poses a threat of causing such damage. The decision on the establishment of these restrictions is made in accordance with the procedure determined by the Commission of the Customs Union by consensus and is applied if such goods are not exported outside the customs territory of the Customs Union. 5. Goods of the Customs Union placed (placed) under the customs procedure of a free customs zone are under customs control from the moment the customs authority registers the customs declaration submitted for placing goods under the customs procedure of a free customs zone, with the exception of goods of the Customs Union imported (imported) into a port or logistics FEZ. Goods of the Customs Union imported (imported) into the territory of a port or logistics FEZ are under customs control from the moment they are imported into the territory of a port or logistics FEZ. 6. Goods of the Customs Union placed under the customs procedure of a free customs zone are not considered to be under customs control after the customs authority recognizes the fact of their destruction (irretrievable loss) due to an accident or force majeure, or as a result of natural loss under normal conditions of transportation (transportation), storage and (or) use (operation).
Article 11conditions for placing goods under the customs procedure of a free customs zone
1. Goods intended for placement and (or) use by residents in the territory of the FEZ, where the customs procedure of the free customs zone is applied, for the purpose of carrying out entrepreneurial and other activities by residents in accordance with the agreement on carrying out activities in the territory of the FEZ, as well as goods specified in parts two, are placed under the customs procedure of the free customs zone. and the third of this paragraph. Goods intended for placement on the territory of a port or logistics FEZ by persons who are not residents of a port or logistics FEZ and who have concluded a contract with a resident of a port or logistics FEZ for the provision of services for the warehousing (storage) of goods, loading (unloading) of goods and other cargo operations related to storage are placed under the customs procedure of a free customs zone. to ensure the safety of goods, as well as to prepare goods for transportation, including batch crushing, shipment formation, sorting, packaging, repackaging, labeling, provided that the operations performed with goods in the provision of such services do not change the characteristics of the goods related to the change in the classification code for the Unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union. The customs procedure of a free customs zone applies to foreign goods imported into the territory of a Special Economic Zone established in accordance with Federal Law of the Russian Federation No. 16-FZ of January 10, 2006 "On the Special Economic Zone in the Kaliningrad Region and on Amendments to Certain Legislative Acts of the Russian Federation" (hereinafter referred to as the Federal Law of the Russian Federation No. 16-FZ) on the territory of the Kaliningrad Region of the Russian Federation (hereinafter referred to as - SEZ in the Kaliningrad Region), by legal entities whose state registration has been carried out in the Kaliningrad Region, for placement and use in accordance with the purposes established by the said Federal Law of the Russian Federation. 2. Goods prohibited for import into the customs territory of the Customs Union and goods prohibited for export from the customs territory of the Customs Union may not be placed under the customs procedure of the free customs zone. The Commission of the Customs Union may establish a list of other goods that are not subject to placement under the customs procedure of a free customs zone. At the same time, the decision to establish a list of other goods not subject to placement under the customs procedure of a free customs zone is made by the Customs Union Commission by consensus. The legislation of the member States of the Customs Union may establish a list of goods that are not subject to placement under the customs procedure of a free customs zone in FEZs established (being created) on the territories of these states. 3. Goods previously placed under other customs procedures may be placed under the customs procedure of a free customs zone, with the exception of the case specified in subparagraph 4) paragraph 5 of Article 9 of this Agreement. 4. Goods placed under the customs procedure of a free customs zone are subject to customs declaration in accordance with the procedure established by the customs legislation of the Customs Union, with the exception of the case established by paragraph 5 of this Article. 5. Customs declaration when placing goods under the customs procedure of a free customs zone is not required when importing foreign goods into the territory of a port or logistics FEZ from the territory of a state that is not a member of the customs Union, with the exception of foreign goods imported into the territory of a port or logistics FEZ by residents for the purpose of construction, reconstruction of infrastructure facilities of a seaport, river port, airport located on the territory of a port FEZ or logistics FEZ infrastructure facilities. The legislation of a member State of the Customs Union may establish that foreign goods imported into the territory of a port or logistics FEZ and placed under the customs procedure of a free customs zone are subject to customs declaration. 6. When imported into the territory of a port or logistics FEZ, only customs operations related to the arrival of goods into the customs territory of the Customs Union are performed with respect to goods not subject to customs declaration. At the same time, such goods, with the exception of the goods specified in subitems 1) - 4) of paragraph 5 of Article 9 of this Agreement, are considered to be placed under the customs procedure of the free customs zone from the moment they are imported into the territory of the port or logistics FEZ. 7. A customs declaration for goods imported into the territory of a port or logistics FEZ and subject to customs declaration shall be submitted no later than fourteen working days from the date of their importation into the port or logistics FEZ. 8. The declarant of goods placed under the customs procedure of a free customs zone may be a resident, as well as the persons specified in paragraphs 10 and 11 of this article. A resident may act as a declarant of goods that are located on the territory of the FEZ of which he is a resident, as well as on the territories of port and logistics FEZs on the basis of an agreement specified in the second part of paragraph 1 of this article. 9. Upon completion of the customs procedure of the free customs zone, only the resident who placed the goods under the customs procedure of the free customs zone may act as a declarant of goods, with the exception of the cases established by paragraphs 10-12 of this Article and paragraphs 3, 4 and 6 of Article 15 of this Agreement. 10. The declarant of the goods specified in the second part of paragraph 1 of this Article, imported into the territory of a port or logistics FEZ or exported from the territory of a port or logistics FEZ to the rest of the customs territory of the Customs Union or beyond, may be a resident or other persons specified in subparagraph 1) and paragraph five of subparagraph 2) of Article 186 of the Customs Union. the Code of the Customs Union. 11. The declarant of the goods specified in part three of paragraph 1 of this Article imported into the territory of the SEZ in the Kaliningrad Region may be a legal entity whose state registration has been carried out in the Kaliningrad Region of the Russian Federation. Upon completion of the customs procedure of the free customs zone in the SEZ in the Kaliningrad region, the declarant of goods may be a legal entity that was the declarant of goods during the customs declaration of goods in accordance with the customs procedure of the free customs zone, and other persons specified in subitems 1) and paragraph five of subitem 2) of Article 186 of the Customs Code of the Customs Union. 12. Upon completion of the customs procedure of the free customs zone in the Special Economic Zone established in the Magadan Region in accordance with the Federal Law of the Russian Federation dated May 31, 1999 No. 104-FZ "On the Special Economic Zone in the Magadan Region" (hereinafter - SEZ in the Magadan region), the declarant of goods may be a legal entity that was the declarant of goods during the customs declaration of goods in accordance with the customs procedure of the free customs zone, and other persons specified in subitems 1) and paragraph five of subitem 2) of Article 186 of the Customs Code of the Customs Union. 13. When goods are placed under the customs procedure of a free customs zone, payment of customs duties and taxes is not required.
Article 12The procedure for goods to be placed under the customs procedure of a free customs zone
Goods may be under the customs procedure of a free customs zone within the period of operation of the FEZ, except for the case when the person who placed the goods under the customs procedure of a free customs zone loses its resident status or a decision has been taken to terminate the application of the customs procedure of a free customs zone on the territory of the FEZ where the customs procedure of the free customs zone was applied.
Article 13 Operations performed with goods placed under the customs procedure of the free customs zone
1. With respect to goods placed under the customs procedure of the free customs zone, any operations may be performed if such operations comply with the terms of the agreement on carrying out activities on the territory of the FEZ, including: 1) warehousing (storage, accumulation, crushing) of goods; 2) operations on loading (unloading) of goods and other cargo operations related to storage; 3) operations necessary for the safety of goods, as well as routine operations for the preparation of goods for transportation, including batch splitting, shipment formation, sorting, packaging, repackaging, labeling, operations to improve marketability; 4) operations involving transactions for the transfer of ownership, use and (or) disposal of these goods; 5) operations for the processing (processing) of goods, as a result of which the goods lose their individual characteristics, and (or) for the manufacture of goods (including assembly, disassembly, assembly, fitting), as well as operations for the repair of goods; 6) consumption of goods. 2. In respect of goods placed under the customs procedure of a free customs zone and goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone, as well as goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone and goods not placed under the customs procedure of a free customs zone sampling operations are allowed in accordance with Article 155 of the Customs Code of the Customs Union. 3. With respect to goods placed under the customs procedure of a free customs zone, they may be moved in accordance with the customs procedure of customs transit from one territory of the FEZ where the customs procedure of the free customs zone is applied to another territory of the FEZ where the customs procedure of the free customs zone is applied, in the case established by paragraph 3 of Article 15 of this Agreement. 4. In the territory of the FEZ where the customs procedure of the free customs zone is applied, it is allowed to use goods placed under the customs procedure of the free customs zone as goods that facilitate or facilitate the manufacture (receipt) of goods, even if these goods are fully or partially consumed during the manufacture (receipt) of goods, with mandatory reflection of the fact consumption of such goods in the reports provided to the customs authority in accordance with paragraph 4 of Article 14 of this Agreement. 5. The Commission of the Customs Union has the right to establish a list of operations that are prohibited with goods placed under the customs procedure of the free customs zone. At the same time, the decision to establish a list of operations that are prohibited with goods placed under the customs procedure of the free customs zone is taken by the Customs Union Commission by consensus. 6. The legislation of the member States of the Customs Union may establish a list of prohibited transactions with goods placed under the customs procedure of a free customs zone in the FEZ established (being created) in the territories of these states.
Article 14 Special features of customs operations in the territory of the FEZ, where the customs procedure of the free customs zone is applied
1. Customs operations in respect of goods placed on the territory of the FEZ, where the customs procedure of the free customs zone is applied, shall be carried out in accordance with the Customs Code of the Customs Union, taking into account the specifics established by this article. 2. The import of goods into the territory of the FEZ where the customs procedure of the free customs zone is applied, with the exception of the port and logistics FEZ, is carried out with the notification of the customs authority of such import, and the export of goods from the territory of the FEZ where the customs procedure of the free customs zone is applied is carried out with the permission of the customs authority. The import of goods into the territory of a port or logistics FEZ is carried out with the permission of the customs authority. The procedure for submitting a notification on the import of goods into the territory of the FEZ, issuing a permit for the import of goods into the territory of the FEZ and the procedure for issuing a permit for the export of goods from the territory of the FEZ, as well as the form of these documents are determined by the legislation of the member States of the Customs Union. 3. The customs authorities have the right to identify goods imported into the territory of the FEZ, where the customs procedure of the free customs zone is applied, in accordance with the procedure established by the Customs Code of the Customs Union. 4. A resident keeps records of goods placed under the customs procedure of a free customs zone and goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone, and submits reports on such goods to the customs authority of the member state of the customs Union on whose territory the FEZ is established. Any changes that occur with goods placed under the customs procedure of the free customs zone should be reflected in accounting documents. Legal entities whose state registration has been carried out in the Kaliningrad region of the Russian Federation, at the request of the customs authority of the Russian Federation, keep records of goods placed under the customs procedure of the free customs zone and goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, and submit reports on such goods to the customs authority. The procedure for keeping records of goods placed under the customs procedure of the free customs zone and goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, as well as the procedure for reporting to the customs authority, are determined by the legislation of the member States of the Customs Union. 5. Upon departure from the port FEZ of goods placed under the customs procedure applicable to goods exported outside the customs territory of the Customs Union, a resident of the port FEZ submits to the customs authority transportation documents confirming that the place of unloading (port, airport) is a place located outside the customs territory of the Customs Union. If the vehicle on which the goods are exported outside the customs territory of the Customs Union will make at least one intermediate stop at a seaport, river port or airport located in the customs territory of the Customs Union, a resident of the port FEZ no later than three days after the departure of the goods from the last seaport, river port, airport is obliged to submit to the customs authority that issued the permit for the export of goods from the port FEZ, documents confirming the actual departure of such goods outside the customs territory of the Customs Union.
Article 15 Completion of the customs procedure of the free customs zone
1. The operation of the customs procedure of the free customs zone in respect of goods placed under the customs procedure of the free customs zone is completed by: 1) placing such goods and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone under the customs procedures established by the Customs Code of the Customs Union, except for customs procedure of customs transit, subject to Article 17 of this Agreement; 2) in the case established by paragraph 5; 3) in the cases established by paragraphs 7-10 of this Article. 2. The operation of the customs procedure of the free customs zone must be completed: 1) upon termination of the operation of the FEZ or a decision to terminate the application of the customs procedure of the free customs zone on the territory of the FEZ where the customs procedure of the free customs zone was applied; 2) upon loss of the resident status by the person who placed the goods under the customs procedure of the free customs zone; 3) for the export of goods placed under the customs procedure of the free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone from the territory of the FEZ where the customs procedure of the free customs zone is applied; 4) upon transfer by a resident of the rights of ownership, use and (or) disposal of goods placed under the customs procedure of a free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free customs zone to another person. 3. When the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free customs zone are transferred by a resident who placed the specified goods under the customs procedure of a free customs zone to another resident, the customs procedure of a free customs zone is completed by placing such goods under the customs procedure of a free customs zone by the resident to whom the rights of possession, use and (or) disposal of goods placed under the customs procedure of a free customs zone. 4. Upon termination of the operation of the FEZ or the decision to terminate the application of the customs procedure of the free customs zone on the territory of the FEZ in which the customs procedure of the free customs zone was applied, the goods located on its territory placed under the customs procedure of the free customs zone and (or) goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone the zones are subject to placement under the customs procedures established by the Customs Code of the Customs Union, within four months from the date of termination of the operation of the FEZ, with the exception of the case specified in paragraph 5 of this Article. If the actions specified in the first part of this paragraph are not performed, the goods are detained by the customs authority in accordance with Chapter 21 of the Customs Code of the Customs Union. 5. Upon termination of the operation of the FEZ or the decision to terminate the application of the customs procedure of the free customs zone on the territory of the FEZ where the customs procedure of the free customs zone was applied, the equipment placed under the customs procedure of the free customs zone, put into operation and used by the resident for the implementation of the agreement on the implementation of activities in the territory of the FEZ, as well as goods placed under the customs procedure of the free customs zone and used for the creation of real estate on the territory of the FEZ, They are recognized as goods of the customs union that are not under customs control, without payment of customs duties and taxes, without the application of prohibitions and restrictions and without being placed under the customs procedure of release for domestic consumption, in accordance with the procedure determined by the legislation of the member states of the Customs Union. The Customs Union Commission has the right to establish a general procedure for recognizing the goods specified in part one of this paragraph as goods of the Customs Union that are not under customs control, without paying customs duties and taxes, without applying prohibitions and restrictions, and without placing them under the customs procedure for release for domestic consumption. 6. In case of loss of a person's resident status, goods placed under the customs procedure of the free customs zone and (or) goods made (obtained) from goods placed under the customs procedure of the free customs zone are subject to placement under the customs procedures established by the Customs Code of the Customs Union within four months from the date of loss of the person's resident status., except for the cases specified in paragraphs 7 and 8 of this article. If a person who had the status of a resident has not performed the actions specified in the first part of this paragraph, the goods are detained by the customs authority in accordance with Chapter 21 of the Customs Code of the Customs Union. 7. In the event that a person loses the status of a resident of a port or logistics FEZ, goods placed under the customs procedure of a free customs zone by persons who have concluded an agreement with such a resident specified in part two of paragraph 1 of Article 11 of this Agreement may be transferred to another resident of a port or logistics FEZ on the basis of an agreement within four months from the date of loss of the resident status specified in the second part of paragraph 1 of Article 11 of this Agreement and concluded with such other resident, or placed under customs procedures, established by the Customs Code of the Customs Union. If the actions specified in the first part of this paragraph are not performed, the goods are detained by the customs authority in accordance with Chapter 21 of the Customs Code of the Customs Union. 8. In case of loss of a person's resident status due to the expiration of the agreement on carrying out activities on the territory of the FEZ and the fulfillment of the terms of this agreement, the equipment placed under the customs procedure of the free customs zone, put into operation and used by the resident to implement the agreement on carrying out activities on the territory of the FEZ, as well as goods placed under the customs procedure of the free The goods of the customs zone and used for the creation of real estate objects on the territory of the FEZ are recognized as goods of the Customs Union., not under customs control, without payment of customs duties and taxes, without application of prohibitions and restrictions and without placement under the customs procedure of release for domestic consumption, in accordance with the procedure determined by the legislation of the member states of the Customs Union. The Customs Union Commission has the right to establish a general procedure for recognizing the goods specified in part one of this paragraph as goods of the Customs Union that are not under customs control, without paying customs duties and taxes, without applying prohibitions and restrictions, and without placing them under the customs procedure for release for domestic consumption. 9. Waste generated as a result of operations with goods placed under the customs procedure of the free customs zone, established by subitems 5) and 6) of paragraph 1 of Article 13 of this Agreement, are not subject to placement under the customs procedures established by the Customs Code of the Customs Union, if the specified waste is processed into a condition unsuitable for their for further commercial use. At the same time, goods placed under the customs procedure of the free customs zone, in the part corresponding to the amount of waste unsuitable for their further commercial use, and determined in accordance with the legislation of the member states of the Customs Union, are considered not to be under customs control. The customs procedure of the free customs zone in respect of such goods is completed without their placement under other customs procedures. 10. Production losses resulting from goods placed under the customs procedure of the free customs zone and irretrievably lost as a result of operations established by subitems 5) and 6) of paragraph 1 of Article 13 of this Agreement are not subject to placement under the customs procedures established by the Customs Code of the Customs Union. At the same time, goods placed under the customs procedure of the free customs zone, in the part corresponding to the number of production losses and determined in accordance with the legislation of the member states of the Customs Union, are considered not to be under customs control. The customs procedure of the free customs zone in respect of such goods is completed without their placement under other customs procedures.
Article 16The occurrence and termination of the obligation to pay customs duties and taxes and the deadline for their payment in respect of goods placed (placed) under the customs procedure of a free customs zone
1. The declarant shall have an obligation to pay import customs duties and taxes in respect of foreign goods placed (placed) under the customs procedure of a free customs zone from the moment of registration by the customs authority of the customs declaration submitted for placing goods under the customs procedure of a free customs zone, with the exception of the cases specified in parts two and three of this paragraph.. The declarant's obligation to pay import customs duties and taxes in respect of foreign goods placed (placed) under the customs procedure of a free customs zone in a port or logistics FEZ arises from the moment they are imported into the territory of the port or logistics FEZ. The obligation to pay import customs duties and taxes in respect of foreign goods imported into the territory of a port or logistics FEZ from the territory of a state that is not a member of the customs Union, and for which customs declaration is not provided, arises from a resident of a port or logistics FEZ who has concluded the contract specified in part two of paragraph 1 of Article 11 of this Agreement., from the moment such goods are imported into the territory of a port or logistics FEZ. 2. The declarant's obligation to pay import customs duties and taxes in respect of foreign goods placed (placed) under the customs procedure of a free customs zone is terminated in the following cases: 1) completion of the customs procedure of a free customs zone in respect of such goods in accordance with this Agreement; 2) established by paragraph 2 of Article 80 of the Customs Code of the Customs Union. 3. The deadline for payment of import customs duties and taxes is considered to be: 1) upon export from the territory of the FEZ, where the customs procedure of the free customs zone is applied, of foreign goods placed under the customs procedure of the free customs zone, and (or) goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone, before placing such goods under the customs procedures established by the Customs Code of the Customs Union, - the day of export from the territory of the FEZ where the customs procedure of the free customs zone is applied, and if this day is not fixed - the day when the fact of such export from the territory of the FEZ where the customs procedure of the free customs zone is applied is revealed.; 2) when goods placed under the customs procedure of a free customs zone and (or) goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone are transferred to another person before such goods are placed under the customs procedures established by the Customs Code of the Customs Union, the day of transfer of the goods, and if this day is not fixed - the day when the fact of such a transfer is revealed.; 3) in case of loss of goods placed under the customs procedure of a free customs zone and (or) goods manufactured (obtained) using foreign goods placed under the customs procedure of a free customs zone, with the exception of loss of goods due to an accident or force majeure or natural loss under normal conditions of transportation (transportation) and storage - the day of the loss of the goods, and if this day is not fixed, the day when the fact of such loss is revealed. 4. In the cases specified in paragraph 3 of this Article, import customs duties and taxes in respect of foreign goods placed under the customs procedure of a free customs zone shall be payable in amounts corresponding to the amounts of import customs duties and taxes that would be payable if these goods were placed under the customs procedure of release for domestic consumption, excluding benefits payment of customs duties and taxes calculated on the day of registration of the customs declaration by the customs authority, submitted for placing these goods under the customs procedure of the free customs zone or on the day of import of the goods into the port or logistics FEZ, if the goods were placed under the customs procedure of the free customs zone without customs declaration.
Article 17 Special features of the calculation of customs duties and taxes upon completion of the customs procedure of the free customs zone
1. The calculation of customs duties and taxes upon completion of the customs procedure of a free customs zone shall be carried out in accordance with the rules for calculating customs duties and taxes established for the customs procedure under which goods are placed upon completion of the customs procedure of a free customs zone, taking into account the specifics established by this article. 2. Upon completion of the customs procedure of the free customs zone in respect of foreign goods placed under the customs procedure of the free customs zone and exported outside the customs territory of the Customs Union in unchanged condition, except for changes due to natural wear or natural loss under normal conditions of transportation (transportation), storage and (or) use (operation), such goods are placed under the customs procedure of re-export. 3. The customs procedure of the free customs zone in respect of goods of the customs union placed under the customs procedure of the free customs zone is completed by placing under the customs procedure of export of these goods or goods manufactured (obtained) from goods of the customs union, including those not placed under the customs procedure of the free customs zone, if such goods are exported outside the customs territories of the Customs Union. Upon completion of the customs procedure of the free customs zone in respect of goods of the Customs Union and placing such goods under the customs procedure of export, export customs duties are payable. When calculating the export customs duty, the customs duty rate, the value of goods and (or) their physical characteristics in kind (quantity, mass, volume or other characteristics), as well as the quantity of goods and the exchange rate established in accordance with the legislation of the member state of the Customs Union, are determined on the day of registration by the customs authority of the customs declaration, submitted for placing goods under the customs procedure of export. 4. Upon completion of the customs procedure of the free customs zone, import customs duties and taxes shall be paid in respect of foreign goods placed under the customs procedure of the free customs zone and not subjected to the operations established by subparagraph 5) of paragraph 1 of Article 13 of this Agreement, and such goods placed under the customs procedure of release for domestic consumption, unless tariff preferences and benefits are established. for the payment of customs duties and taxes. When calculating import customs duties and taxes, the rates of customs duties and taxes, the customs value of goods and (or) their physical characteristics in physical terms (quantity, mass, volume or other characteristics), as well as the quantity of goods and the exchange rate established in accordance with the legislation of the member state of the Customs Union, are determined on the day of registration. by the customs authority of the customs declaration filed for placing goods under the customs procedure of a free customs zone, with the exception of the case specified in part three of this paragraph. When calculating import customs duties and taxes in respect of equipment placed under the customs procedure of a free customs zone, put into operation and used by a resident to implement an agreement on activities in the territory of the FEZ, as well as goods placed under the customs procedure of a free customs zone in a port or logistics FEZ, the rates of customs duties, taxes, customs value goods and (or) their physical characteristics in physical terms (quantity, mass, volume or other characteristics), as well as the number of goods and the exchange rate, established in accordance with the legislation of a member state of the Customs Union, are determined on the day of registration by the customs authority of the customs declaration submitted for placing goods under the customs procedure for release for domestic consumption, as if such goods had been imported into the customs territory of the Customs Union on that day. 5. Upon completion of the customs procedure of the free customs zone in respect of goods of the Customs Union placed under the customs procedure of the free customs zone, which remained unchanged, except for changes due to natural wear or natural loss under normal conditions of transportation (transportation), storage and (or) use (operation), and not exported outside the customs territory of the Customs Union, such goods are placed under the customs procedure of reimport. 6. The customs procedure of the free customs zone in respect of foreign goods placed under the customs procedure of the free customs zone is completed by placing under the customs procedure of export of goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone, if the goods manufactured (received) using foreign goods placed under the customs They are recognized as goods of the Customs Union and are exported outside the customs territory of the Customs Union. Upon completion of the customs procedure of the free customs zone in respect of foreign goods placed under the customs procedure of the free customs zone, by placing goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone and recognized as goods of the customs union under the customs procedure of export, export customs duties are payable. When calculating the export customs duty, the customs duty rate, the value of goods and (or) their physical characteristics in kind (quantity, mass, volume or other characteristics), as well as the quantity of goods and the exchange rate established in accordance with the legislation of the member state of the Customs Union, are determined on the day of registration by the customs authority of the customs declaration, submitted for placing goods under the customs procedure of export. 7. The customs procedure of the free customs zone in respect of goods placed under the customs procedure of the free customs zone is completed by placing under the customs procedure of re-export of goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone, if the goods manufactured (received) using foreign goods placed under the customs procedure They are not recognized as goods of the Customs Union and are exported outside the customs territory of the Customs Union. 8. The customs procedure of the free customs zone in respect of goods of the customs union placed under the customs procedure of the free customs zone is completed by placing under the customs procedure of re-import: goods manufactured (obtained) exclusively from such goods, including using goods of the customs union not placed under the customs procedure of the free customs zone, if such goods are not exported outside the customs territory of the Customs Union; goods made (received) from such goods and foreign goods placed under the customs procedure of the free customs zone, if the manufactured (received) goods are recognized as goods of the customs Union and are not exported outside the customs territory of the customs Union; goods manufactured (obtained) from such goods, goods of the customs union not placed under the customs procedure of the free customs zone, and foreign goods placed under the customs procedure of the free customs zone, if the manufactured (received) goods are recognized as goods of the customs union and are not exported outside the customs territory of the customs union. The customs procedure of the free customs zone in respect of foreign goods placed under the customs procedure of the free customs zone is completed by placing under the customs procedure of re-import of goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone, if the goods manufactured using foreign goods are recognized as goods of the customs union and are not they are exported outside the customs territory of the Customs Union. 9. The customs procedure of the free customs zone in respect of goods placed under the customs procedure of the free customs zone is completed by placing them under the customs procedures specified in the sub-paragraphs 1), 4), 5), 7), 8), 12) - 14) paragraph 1 of Article 202 of the Customs Code of the Customs Union, goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone, if goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone are not recognized as goods of the customs union and are not exported outside the customs territory of the Customs Union.
Article 18 Customs value of goods
Upon completion of the customs procedure of the free customs zone in respect of goods placed under the customs procedure of the free customs zone, as well as goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, the customs value of such goods is determined in accordance with the Agreement on Determining the Customs Value of Goods Transported across the Customs Border of the Customs Union, dated January 25, 2008, taking into account the specifics established by the decision of the Customs Union Commission, as well as this Agreement.
Article 19 Determination of the status of goods manufactured (received)using foreign goods placed under the customs procedure of the free customs zone
1. The status of goods manufactured (obtained) using foreign goods placed under the customs procedure of a free customs zone for customs purposes is determined in accordance with the criteria for sufficient processing of goods, which can be expressed by: 1) changing the classification code of the goods according to the Unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union at the level of any of the first four characters; 2) fulfillment of necessary conditions, production and technological operations sufficient to recognize the goods as goods of the Customs Union; 3) change in the value of the goods when the percentage of the cost of the materials used or the added value reaches a fixed share in the price of the final product (the ad valorem share rule). 2. A product manufactured (received) using foreign goods placed under the customs procedure of a free customs zone is recognized as a product of the Customs Union if, as a result of operations for the manufacture (receipt) of the goods, one of the following conditions is fulfilled: the classification code of the goods according to the Unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union has changed at the level of any of the first four signs, except for the cases specified in parts two and three of this paragraph.; the percentage of the value of foreign goods placed under the customs procedure of the free customs zone does not exceed a fixed share in the price of the final product or the added value reaches a fixed share in the price of the final product, except in the case specified in the second part of this paragraph.; in respect of the goods, the conditions, production and technological operations sufficient for the recognition of goods manufactured (obtained) using foreign goods placed under the customs procedure of the free customs zone as goods of the customs union have been fulfilled, with the exception of the case specified in part two of this paragraph. Goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone are not recognized as goods of the Customs Union if only those operations have been carried out with respect to the goods that do not meet the criteria for sufficient processing, regardless of the fulfillment of other conditions. Changing the classification code of goods according to the Unified Commodity Nomenclature of Foreign Economic Activity of the Customs Union at the level of any of the first four characters is not applied as a criterion for sufficient processing of goods manufactured (obtained) using foreign goods placed under the customs procedure of a free customs zone, if a list of conditions, production and technological operations is established for the goods. sufficient to recognize goods manufactured (obtained) using foreign goods, placed under the customs procedure of the free customs zone, goods of the customs union. 3. A list of conditions, production and technological operations sufficient to recognize goods manufactured (obtained) using foreign goods placed under the customs procedure of the free customs zone as goods of the customs union, as well as a list of operations that do not meet the criteria for sufficient processing when determining the status of goods manufactured (obtained) using foreign goods, placed under the customs procedure of the free customs zone, for customs purposes, upon completion of the customs procedure, the free customs zone is determined by the Commission of the Customs Union. The said decision of the Customs Union Commission is adopted by consensus. 4. The Customs Union Commission determines the procedure for using the ad valorem share rule as a criterion for sufficient processing of goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone. The said decision of the Customs Union Commission is adopted by consensus. The ad valorem share rule is not applied as a criterion for sufficient processing when performing repair operations on goods of the Customs Union. 5. The status of goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone for customs purposes upon completion of the customs procedure of the free customs zone is determined in accordance with the procedure established by this Article by the authorized body of the member State of the Customs Union, determined in accordance with the legislation of the member States of the Customs Union. 6. As a document confirming the status of goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone, for customs purposes, upon completion of the customs procedure of a free customs zone, the authorized body of a member state of the customs Union issues an opinion on the recognition of goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone, the goods of the Customs Union or the conclusion on the recognition of the goods, manufactured (obtained) using foreign goods placed under the customs procedure of the free customs zone, which are not goods of the customs union. The form and procedure for filling out conclusions on the recognition of goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone as goods of the Customs Union and on the recognition of goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone as non-goods of the Customs Union, as well as the procedure for Their issuance and application are determined by the Customs Union Commission. The Commission of the Customs Union may establish requirements for the electronic form of these conclusions. 7. In the absence, cancellation or invalidation of a document confirming the status of goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone, such goods, upon completion of the customs procedure of the free customs zone, are considered as goods of the customs union for the purposes of its export from the customs territory of the customs union, and for other purposes - as a foreign product.
Article 20 Identification of foreign goods placed under the customs procedure of the free customs zone in goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone
1. In order to identify foreign goods placed under the customs procedure of a free customs zone, the following methods may be used in goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone: 1) affixing seals, stamps, digital and other markings on foreign goods by a resident or customs officials, placed under the customs procedure of a free customs zone; 2) detailed description, photographing, and scale image of foreign goods; 3) comparison of pre-selected samples, samples of foreign goods and goods manufactured (obtained) using foreign goods placed under the customs procedure of the free customs zone; 4) use of existing labeling of goods, including in the form of serial numbers; 5) other methods that can be applied based on the nature of the goods placed under the customs procedure of the free customs zone and the operations performed established by subparagraph 5) paragraph 1 of Article 13 of this Agreement, including by examining the detailed information provided on the use of foreign goods placed under the customs procedure of the free customs zone in the technological process of the operation established by subparagraph 5) of paragraph 1 of Article 13 of this Agreement, as well as on the technology of their production or through customs control during the operations established by subparagraph 5) of paragraph 1 of Article 13 of this Agreement. 2. The procedure for the identification of foreign goods placed under the customs procedure of a free customs zone in goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone is determined by the legislation of the member states of the Customs Union.
Article 21 Specifics of the application of the Protocol on the Procedure for Collecting Indirect Taxes and the Mechanism for Monitoring their Payment when Exporting and Importing Goods in the Customs Union of December 11, 2009
1. The provisions of Article 2 of the Protocol on the Procedure for Collecting Indirect Taxes and the Mechanism for Controlling their Payment on the Export and Import of Goods in the Customs Union of December 11, 2009 do not apply to goods of the Customs Union placed (placed) under the customs procedure of the free customs zone. 2. To confirm the validity of applying the zero value-added tax rate in accordance with the procedure established by Article 1 of the Protocol on the Procedure for Collecting Indirect Taxes and the Mechanism for Controlling their Payment on the Export and Import of Goods in the Customs Union of December 11, 2009, in the case of the sale of goods from the territory of one member State of the Customs Union to the territory of another member State customs Union and placing them under the customs procedure of a free customs zone on the territory of another member state of the Customs Union, instead of an application for the import of goods and payment of indirect taxes, a copy of the customs declaration certified by the customs authority is submitted to the tax authority, according to which such goods are placed under the customs procedure of the free customs zone.
Article 22 Transitional provisions on the status of a resident
Legal entities or individual entrepreneurs who are residents on the date of entry into force of this Agreement shall be recognized as included in the register of residents from the date they acquire resident status in accordance with the legislation of the member States of the Customs Union in force before the entry into force of this Agreement.
Article 23 Transitional provisions on the status of goods
1. Goods located in FEZs established in the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, and placed under the customs regime of a free customs zone before the entry into force of this Agreement, are considered to be placed under the customs procedure of a free customs zone. 2. The goods specified in paragraph 1 of this Article, which on the date of entry into force of this Agreement for customs purposes had the status of domestic goods in the Republic of Belarus, Kazakhstani goods in the Republic of Kazakhstan and Russian goods in the Russian Federation, are recognized as goods of the customs Union. 3. Prior to the entry into force of the decisions of the Customs Union Commission provided for in Article 19 of this Agreement, in order to recognize goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone as goods of the Customs Union, the criteria for sufficient processing established in accordance with the legislation of the member States of the Customs Union are applied. The goods specified in part one of this paragraph, the origin of which from a member state of the Customs Union is confirmed by a certificate of origin of goods of the form CT-1 for the Republic of Belarus, a certificate of origin of goods of the form CT-KZ for the Republic of Kazakhstan, a certificate of origin of goods of the form CT-1, a certificate of origin of goods subjected to sufficient processing on the territory of A special economic Zone in the Kaliningrad Region and a certificate of origin of goods that have been sufficiently processed on the territory of the Special Economic Zone in the Magadan Region, for the Russian Federation, they are recognized as goods of the Customs Union.
Article 24 Transitional provisions with respect to special economic zones established in the Kaliningrad and Magadan Oblasts of the Russian Federation
1. For the Russian Federation, with respect to the SEZ in the Kaliningrad Region, the following provisions of this Agreement shall apply from the date of entry into force of this Agreement: Articles 1-8; Article 9, with the exception of parts one, three and five of paragraph 7 of this article; articles 10, 11; paragraphs 1, 2, 4 (in respect of goods imported by residents into the territory of the SEZ in the Kaliningrad region for the implementation of an investment project in accordance with the investment declaration), paragraphs 5 and 6 Article 13; paragraph 4 of Article 14; article 15, with the exception of subparagraph 2) of paragraph 1; subitem 2), subitem 3) (regarding vehicles placed under the customs procedure of the free customs zone in the SEZ in the Kaliningrad Region and performing international transportation of goods, passengers and baggage between the Kaliningrad region of the Russian Federation and non-member states of the Customs Union, and transportation of goods, passengers and baggage between the Kaliningrad region of the Russian Federation and the rest of the Russian Federation), as well as subparagraph 4) of paragraph 2; paragraphs 3 to 6 of this article; articles 17 to 23; this article; articles 25 to 28. The procedure for the operation of the SEZ in the Kaliningrad Region and the application of the customs procedure of the free customs zone in the part to which this Agreement does not apply is determined in accordance with Federal Law of the Russian Federation No. 16-FZ. 2. For the Russian Federation, with respect to the SEZ in the Magadan Region, the following provisions of this Agreement shall apply from the date of entry into force of this Agreement: articles 1-8; article 9, with the exception of the first part of paragraph 7 of this article; articles 10, 11; paragraphs 1, 2 and 4-6 of Article 13; paragraph 4 of Article 14; Article 15, with the exception of subparagraph 2) of paragraph 1; subparagraph 2), subparagraph 3) (in terms of goods exported by SEZ participants in the Magadan region for their own production needs to the rest of the Magadan Region), as well as subparagraph 4) of paragraph 2; paragraphs 3 to 6 of this article; articles 17-23; this article; articles 25-28. The procedure for the operation of the SEZ in the Magadan region and the application of the customs procedure of the free customs zone in the part to which this Agreement does not apply is determined in accordance with the Federal Law of the Russian Federation dated May 31, 1999 No. 104-FZ "On the Special Economic Zone in the Magadan Region." 3. The Russian Federation guarantees that foreign goods placed under the customs procedure of the free customs zone in the SEZ in the Kaliningrad Region and goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone in the SEZ in the Kaliningrad Region cannot be exported from the territory of the Kaliningrad Region of the Russian Federation to the rest of the customs territory. territories of the Customs Union without completing the customs procedure of the free customs zone, with the exception of vehicles, placed under the customs procedure of the free customs zone in the SEZ in the Kaliningrad Region and performing international transportation of goods, passengers and baggage between the Kaliningrad region of the Russian Federation and non-member states of the Customs Union, and transportation of goods, passengers and baggage between the Kaliningrad Region of the Russian Federation and the rest of the Russian Federation, as well as goods exported by individuals as goods for personal use within the limits of duty-free import regulations established by an international agreement, regulating the procedure for individuals to move goods for personal use across the customs border of the Customs Union and perform customs operations related to their release.
Article 25 Introduction of amendments
Amendments and additions may be made to this Agreement, which are formalized by separate protocols that are an integral part of this Agreement.
Article 26 Dispute resolution
1. Disputes between the member States of the Customs Union related to the interpretation and (or) application of the provisions of this Agreement shall be resolved primarily through negotiations and consultations. 2. If the dispute is not settled by the parties to the dispute through negotiations and consultations within six months from the date of the official written request for their holding sent by one of the parties to the dispute to the other party to the dispute, then, in the absence of any other agreement between the parties to the dispute regarding the method of its resolution, either party to the dispute may refer this dispute for consideration to the Court of the Eurasian Economic Community. the economic community. 3. The Customs Union Commission provides assistance to the member States of the Customs Union in resolving the dispute before it is referred to the Court of the Eurasian Economic Community for consideration.
Article 27 Final provisions
This Agreement is subject to ratification and is temporarily applied from the date of entry into force. The Agreement on the Customs Code of the Customs Union dated November 27, 2009. This Agreement shall enter into force from the date of receipt by the depositary of the last written notification through diplomatic channels on the implementation by the member States of the Customs Union of the internal procedures necessary for the entry into force of this Agreement. The provisions of part two of Article 5, part two of paragraph 2 of Article 11, paragraph 5 of Article 13 of this Agreement shall enter into force in accordance with part 1 of this Article, but not earlier than the date of receipt by the depositary of the last instrument of ratification of the agreements included in the first package of international treaties constituting the legal framework of the Single Economic Space of the Republic of Belarus, The Republic of Kazakhstan and the Russian Federation.
Committed in the city __________ "____" __________ 2010 year in one original copy in Russian.
The original copy of this Agreement is kept in the Commission of the Customs Union, which is the depositary of this Agreement and will send a certified copy to each member State of the Customs Union.
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