On signing an Agreement on the Establishment and Application in the Customs Union of the procedure for Crediting and distributing import customs duties (other duties, taxes and charges having equivalent Effect)
Decree of the President of the Republic of Kazakhstan dated April 16, 2010 No. 971
I DECREE:
1. To approve the attached draft Agreement on the Establishment and Application in the Customs Union of the procedure for crediting and distributing import customs duties (other duties, taxes and charges having equivalent effect).
2. Authorize the First Deputy Prime Minister of the Republic of Kazakhstan, Umirzak E. Shukeyev, to sign on behalf of the Republic of Kazakhstan an Agreement on the establishment and application in the Customs Union of the procedure for crediting and distributing import customs duties (other duties, taxes and charges having equivalent effect) with the right to make amendments and additions to it 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 April 16, 2010 No. 971
DRAFT AGREEMENT
on the establishment and application of the Customs Union procedure
transfer and distribution of import customs duties (other duties, taxes and charges having equivalent effect)
The Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, hereinafter referred to as the Parties, based on the Agreement on the Establishment of a Single Customs Territory and the Formation of the Customs Union dated October 6, 2007, guided by generally recognized principles and norms of international law, based on mutual interest in the timely and full receipt of import customs duties (other duties, taxes and charges having equivalent action) to the budgets of the Parties, wishing to assist each other for this purpose, have agreed as follows:
Article 1
This Agreement defines the procedure for crediting and distributing between the Parties the amounts of import customs duties, the obligation to pay which in respect of goods imported into the customs territory of the Customs Union arose from the date of commencement of application of the procedure established by this Agreement for crediting and distributing import customs duties in accordance with the decision of the Commission of the Customs Union. This procedure for crediting and distributing the amounts of import customs duties between the Parties shall also apply to the amounts of penalties (interest) accrued on the amount of import customs duties in the cases and in accordance with the procedure provided for by the customs legislation of the Customs Union.
Article 2
The concepts used in this Agreement mean the following: import customs duty is a mandatory payment levied by the customs authorities of the Parties in connection with the import of goods into the customs territory of the Customs Union; authorized body is a state body of a Party that provides cash services for the execution of the budget of this Party.; a single account of an authorized body is an account opened to an authorized body in the national (central) bank, or in an authorized body with a correspondent account in the national (central) bank, for crediting and distributing revenues between the budgets of this Party; a foreign currency account is an account opened to an authorized body of this state in the national (central) bank in the currency of the other Party for crediting proceeds from the distribution of import customs duties by other Parties; late payment percentage - the amount to be transferred by the Party to other Parties for violation of this Agreement, which resulted in non-fulfillment, incomplete and (or) late fulfillment of the obligations of the Party to transfer the amounts from the distribution of import customs duties; reporting day - the working day of the Party on which the amounts of import customs duties are credited to the unified account of the authorized body; current day - the next business day of the Party following the reporting date, on which operations are carried out to distribute the amounts of import customs duties for the reporting day. Other concepts and terms used in this Agreement are applied in the meaning in which they are used in the contractual legal framework of the Customs Union, or in the national legislation of the Parties, if the specified terms are not used in the contractual legal framework of the Customs Union.
Article 3
1. Import customs duties are subject to crediting in national currency to a single account of the authorized body of the Party in which they are payable in accordance with the customs legislation of the Customs Union, including when collecting import customs duties in accordance with the procedure established by the customs legislation of the Customs Union. Taxes and fees, as well as other payments due in accordance with national legislation, deposited into a single account of the authorized body, may be offset against the payment of import customs duties. Import customs duties cannot be offset against other payments. Import customs duties are paid by payers to a single account of the authorized body with separate payment (instructions) (settlement) documents. 2. The funds held in the unified account of the authorized body may not be levied in the order of execution of judicial acts or in any other way. 3. The formation of arrears between the budgets of the Parties on the amounts from the distribution of import customs duties is not allowed. 4. The authorized bodies of each of the Parties separately take into account the following receipts: the amounts of receipts (refunds) of import customs duties on a single account of the authorized body; the amounts of distributed import customs duties transferred to accounts in foreign currency of other Parties; the amounts of revenues credited to the budget of the Party from the distribution of import customs duties by this Party; the amounts of import customs duties received to the budget of the Party from other Parties; the amount of interest received by the budget of the Party for the delay established by this Agreement; the amounts of distributed import customs duties, the transfer of which to accounts in foreign currency of other Parties has been suspended. The above-mentioned revenues are separately reflected in the budget performance report of each of the Parties. 5. The amounts of import customs duties credited to the unified account of the authorized body of the Party on the last business day of the calendar year of the Party shall be reflected in the budget performance report of the reporting year. The amounts of distributed import customs duties for the last business day of the calendar year of the Party are transferred no later than the second business day of the current year of the Party to the budget of this Party and to accounts in foreign currency of other Parties, and are also reflected in the budget performance report of the reporting year. Revenues from the distribution of import customs duties received by the budget of a Party from the authorized bodies of other Parties for the last working day of the calendar year of the other Parties are reflected in the budget performance report of the current year.
Article 4
1. The refund to the payer of the amounts of excessively paid (excessively collected) import customs duties is carried out from the unified account of the authorized body on the current day within the limits of the amounts of import customs duties received into the unified account of the authorized body and credited on the reporting day, taking into account the amounts of refund of import customs duties not accepted by the national (central) bank for execution on the reporting day. The refund to the payer of the amounts of excessively paid (excessively collected) import customs duties from the unified account of the authorized body of the Republic of Kazakhstan is carried out on the reporting day within the limits of the amounts of import customs duties received (credited) to the unified account of the authorized body on the day of the refund. 2. The amount of the refund of import customs duties to be refunded on the current day is determined before the distribution of the received import customs duties between the budgets of the Parties. 3. In case of insufficient funds for the refund of import customs duties in accordance with paragraph 1 of this Article, the specified refund shall be carried out by the Party in the following days. Penalties (interest) for late return of import customs duties to the payer are paid to the payer from the budget of this Party and are not included in the composition of import customs duties.
Article 5
1. The distribution of the amounts of import customs duties by the authorized body of the Party between the Parties is carried out on the next working day of the Party after the day on which the amounts of import customs duties are credited to the unified account of the authorized body. The distribution of the amounts of import customs duties by the authorized body of the Republic of Kazakhstan between the Parties is carried out on the day of crediting the amounts of import customs duties to the unified account of the authorized body. 2. The amount of import customs duties to be transferred from a single account of the authorized body of a Party to the budget of that Party, as well as to accounts in foreign currency of other Parties, is calculated by multiplying the total amount of import customs duties to be distributed between the Parties by the percentage distribution standards. In this case, the total amount of import customs duties to be distributed to the budgets of the Parties is determined by subtracting from the amount of import customs duties received (offset by the authorized body) on the reporting day, taking into account the amounts of refund of import customs duties not accepted by the national (central) bank for execution on the reporting day, the amount of import customs duties refund to the payers on the current day. If the refund to the payer of the amount of import customs duty to be executed on the current day is not accepted by the national (central) bank for execution, this amount is subject to distribution between the Parties on the next business day of the Party. In this case, the amount of import customs duties not transferred to the accounts in foreign currency of the other Parties in accordance with this paragraph is considered overdue by one day. 3. The standards for the distribution of import customs duties for each Party are set in the following amounts: The Republic of Belarus - 4.70 %; The Republic of Kazakhstan - 7.33%; the Russian Federation - 87.97%. 4. The amounts of import customs duties to the Parties are transferred by the authorized bodies of the Parties to the accounts in foreign currency of other Parties on the next business day of the Party following the day of crediting to the unified account of the authorized body. An order for the transfer of import customs duties to the Parties must be sent by the authorized body to the national (central) bank for further transfer to accounts in foreign currency of other Parties daily before 2 p.m. local time. The specified order specifies the date for which the distribution of import customs duties is carried out, and the amount to be distributed between the budgets of the Parties in the national currency. If the order specified in this paragraph is sent on the current day later than this time, the corresponding payment is considered overdue by one day. 5. The procedure for transferring to the budget of the Party the amounts from the distribution of import customs duties received in accordance with this Agreement from the authorized bodies of the Parties to accounts in foreign currency is regulated by Annex 1 to this Agreement. 6. Accounting of the amounts of distribution and transfer of import customs duties to the budgets of the Parties is carried out by authorized bodies.
Article 6
1. The exchange of information between the authorized bodies of the Parties necessary for the implementation of this Agreement shall be carried out in accordance with the forms agreed upon in a trilateral manner, in accordance with the procedure and within the time limits established by Annex 2 to this Agreement. The forms of information exchange shall be agreed upon by the authorized bodies of the Parties within two months from the date of signing this Agreement, but not later than the date of commencement of application of the procedure for crediting and distributing customs duties established by this Agreement.
2. The authorized body of a Party shall, no later than ten calendar days before the beginning of the next calendar year, notify the authorized bodies of other Parties of non-working days established in accordance with the national legislation of that Party. In the event of a change in non-working days, the authorized body of the Party in which such changes occur shall notify the authorized bodies of the other Parties of these changes no later than two calendar days prior to the entry into force of such changes.
3. In the event of a change in the details of an account in a foreign currency to which the amounts of import customs duties are subject to transfer, the authorized body of this Party shall, no later than ten calendar days before the date of entry into force of these changes, notify the authorized bodies of the other Parties of the updated account details. In case of changes in other data necessary for the implementation of the Agreement, the authorized body shall inform the authorized bodies of the other Parties about these changes no later than three calendar days before the date of entry into force of these changes.
4. In the absence of amounts of import customs duties to be distributed between the Parties, the authorized body of the Party, within the time period established by this Agreement for sending an order to the national (central) bank for transferring funds to accounts in foreign currency of the other Parties, shall send the relevant information to the authorized bodies of the other Parties via electronic communication channels in the form of a graphic electronic copies of the document containing this information.
5. The State Customs Committee of the Republic of Belarus, the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan and the Federal Customs Service of the Russian Federation shall ensure the application of agreed rules based on common accounting principles for import customs duties based on the accrual method.
Article 7
1. In case of non-transfer or incomplete transfer of funds to an account in a foreign currency by any Party within the time limits established by this Agreement and failure to receive information from the authorized body of this Party on the absence of amounts of import customs duties to be distributed, the authorized body of the Party whose account in a foreign currency has not received funds shall notify the authorized bodies of the Parties and the Secretariat The Commission of the Customs Union on non-transfer or incomplete transfer of funds. 2. A Party that has not transferred the amount of distributed import customs duties to the budget of one or two other Parties in accordance with this Agreement shall pay to these other Parties, whose accounts in foreign currency have not received the corresponding funds, interest on the delay for the entire amount of arrears at a rate of 0.1% for each calendar day of delay, including the day on which the amount from the distribution of the import customs duty was not transferred to the other Party (to the other two Parties).
3. If a Party sends information about the absence of import customs duties to be distributed in the conditions of the actual availability of these amounts, as well as incomplete transfer of funds from a single account of the authorized body to accounts in foreign currency of other Parties, the Party that committed such a violation of this Agreement is obliged to transfer to the other Parties no later than the next business day the amounts from the distribution of import customs duties to be credited to the budgets of other Parties in accordance with this Agreement, based on the amount of, which was not transferred to the accounts in the foreign currency of the other Parties due to the violation of this Agreement. In this case, the Party that committed such a violation shall pay interest for the delay in the amount established by paragraph 2 of this Article for each calendar day of delay, which is recognized as the time period from the day on which the violation of the provisions of this Agreement occurred, not including the day on which funds were transferred to the Parties in accordance with this paragraph. 4. In the event of non-receipt (incomplete receipt) of funds from any Party and the absence of notification from the authorized body of this Party about the absence of amounts of import customs duties to be distributed between the Parties, the authorized body of the Party to whose account in foreign currency funds have not been received, on the third business day of the Party after the day of such non-receipt (incomplete receipt) has the right to suspend the transfer of import customs duties from its single account to the account in the foreign currency of the first Party. 5. If a Party decides to suspend the transfer of import customs duties, the funds to be transferred to the other Party's foreign currency account shall be credited to the budget of the first Party until the decision to suspend the transfer is reversed and separately recorded in the budget of that Party. 6. The authorized body of the Party that has suspended the transfer of import customs duties to the foreign currency account of the other Party, prior to making such a decision, notifies the authorized bodies of the Parties and the Secretariat of the Customs Union Commission of the decision. 7. The secretariat of the Customs Union Commission, no later than the working day following the decision to suspend the transfer of funds, shall consult with the Parties with a view to resuming the operation of the mechanism for the distribution of import customs duties in full as soon as possible. 8. If it is impossible for any of the Parties to make a decision on resuming the transfer of import customs duties, a meeting of the Customs Union Commission is held on this issue. If it is impossible to make a decision on the resumption of the functioning of the mechanism for the distribution of import customs duties by the Customs Union Commission, this issue is submitted to a meeting of the Interstate Council of the Eurasian Economic Community (the highest body of the Customs Union). 9. When making a decision by the Commission of the Customs Union or the Interstate Council of the Eurasian Economic Community (the highest body of the Customs Union) to resume the transfer of import customs duties, the amounts specified in paragraph 5 of this Article shall be transferred no later than the working day of the Party following the day of receipt of the notification of the decision to the accounts in foreign currency of those Parties to which they were intended in accordance with this Agreement, and no interest is charged for the delay in the specified amount. 10. The amounts of distributed import customs duties not transferred to accounts in foreign currency by any Party, as well as the amounts of obligations not fulfilled by the national (central) banks of the Parties to transfer funds in US dollars, are classified as government debt.
Article 8
1. The Commission of the Customs Union shall submit to the Interstate Council of the Eurasian Economic Community (the supreme body of the Customs Union) an annual report on the implementation of this Agreement. 2. The Customs Union Commission shall monitor the implementation of this Agreement. 3. By decision of the Customs Union Commission, a special committee may be established consisting of employees of authorized, customs and other state bodies of the Parties, and other specialists involved to monitor (audit) compliance with the procedure for crediting and distributing received amounts of import customs duties. 4. The Accounts Chamber of the Russian Federation, the State Control Committee of the Republic of Belarus, and the Accounts Committee for Control over the Execution of the Republican Budget of the Republic of Kazakhstan annually verify compliance by the authorized bodies of the Parties with the provisions of this Agreement. 5. The State Customs Committee of the Republic of Belarus, the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan and the Federal Customs Service of the Russian Federation determine a single procedure for the exchange of information related to the payment of import customs duties.
Article 9
1. Annexes 1 and 2 to this Agreement are an integral part of it. 2. By mutual agreement of the Parties, amendments and additions may be made to this Agreement, which are formalized by protocols that are an integral part of this Agreement.
Article 10
Disputes between the Parties related to the interpretation and (or) application of this Agreement are resolved through consultations and negotiations between the Parties concerned, and if no agreement is reached, the dispute is referred to the Court of the Eurasian Economic Community on the initiative of any of the interested Parties.
Article 11
The procedure for entry into force, accession to and withdrawal from this Agreement is determined by the Protocol on the Procedure for Entry into Force of International Treaties aimed at Forming the Legal Framework of the Customs Union, withdrawal from and Accession to them dated October 6, 2007.
Article 12
1. Within ten calendar days from the date of entry into force of the Agreement, the authorized bodies of the Parties shall exchange information on accounts in foreign currency to which import customs duties are to be transferred from the Parties, and other information necessary for the transfer of import customs duties in accordance with this Agreement. 2. The decision on the date of commencement of the procedure for crediting and distributing import customs duties established by this Agreement is made by the Interstate Council of the Eurasian Economic Community (the supreme body of the Customs Union) at the level of heads of government. 3. The Russian Federation and the Republic of Belarus shall ensure, within six months from the date of entry into force of this Agreement, that taxpayers pay import customs duties with separate settlement (payment) documents (instructions) to a single account of the authorized body of the Russian Federation and a single account of the authorized body of the Republic of Belarus.
Committed in the city _________ "__" ________ 2010 year in one original copy in Russian. The original copy of this Agreement shall be kept at the Secretariat of the Customs Union Commission, which, as the depositary of this Agreement, will send a certified copy to each Party.
For the Republic of Belarus
For the Republic of Kazakhstan
For the Russian Federation
APPENDIX 1
to the Agreement on the Establishment and Application in the Customs Union of the Procedure for Crediting and Distributing Import Customs Duties (other duties, taxes and Charges having Equivalent Effect)
1. The National (central) Bank of one (first) The Parties are obliged to sell to the national (central) bank of the other (second) The Parties shall receive monetary funds in US dollars for the amount of the national currency of the first Party equal to the amount of the national currency of the first Party transferred in accordance with the Agreement on the Establishment and Application in the Customs Union of the Procedure for Crediting and Distributing Import Customs Duties (Other Duties, Taxes and Charges having Equivalent Effect) (hereinafter referred to as the Agreement) to a foreign currency account. the currency of the authorized body of the second Party. The amount of US dollars sold in accordance with this paragraph is determined according to the official exchange rate of the national currency of the first Party to the US dollar set by the national (central) bank of the first Party on the business day following the date of transfer of funds in the national currency of the first Party to the account in foreign currency of the authorized body of the second Party. The obligation to sell funds in US dollars established by this paragraph of Appendix 1 (hereinafter referred to as the annex to the Agreement) must be fulfilled by the national (central) bank of the first Party no later than the next business day after the date of transfer of the equivalent amount of the national currency of the first Party to the account in foreign currency of the authorized body of the second Party. At the same time, the obligation established in this paragraph to sell funds in US dollars must be fulfilled by the national (central) bank of each Party, regardless of the exercise of similar rights and obligations in relations between the first Party and a third Party or between the second Party and a third Party. The national (central) banks of the two Parties may establish in the agreement that the fulfillment of counter obligations to transfer funds in US dollars, including obligations not fulfilled within the time period specified in paragraph two of paragraph 1 of this Annex to the Agreement, and obligations to pay penalties in accordance with paragraph 3 of this Annex to the Agreement, It is carried out by transferring by the national (central) bank, the amount of the obligation in US dollars of which exceeds the amount of the counter obligation in US dollars of another national (central) bank., funds in US dollars to another national (central) bank in an amount equal to the difference between the amounts of the specified counter obligations. The repayment of the claims specified in this paragraph for monetary obligations in US dollars is carried out in the following order: first of all, the claims for payment of penalties in accordance with paragraph 3 of this annex to the Agreement are satisfied; secondly, the claims for obligations that have expired and which are not overdue are satisfied.; The third priority is to satisfy the requirements for obligations not fulfilled within the time period specified in the second paragraph of paragraph 1 of this Annex to the Agreement.
According to the obligation of the national (central) bank of the first Party specified in this paragraph of the annex to the Agreement to sell monetary funds in US dollars to the national (central) bank of the second Party, the first Party bears joint responsibility with the national (central) bank of the first Party to the second Party.
2. For the purposes of further settlements between the first Party and the second Party, in the event of non-fulfillment or improper fulfillment of the obligation of the national (central) bank of the first Party specified in paragraph 1 of this annex to the Agreement, to sell funds in US dollars to the national (central) bank of the second Party, the requirements to the national (central) bank of the first Party are fixed in US dollars at the official exchange rate set by the national (central) bank of the first Party on the next business day, following the date of transfer of funds in the national currency of the first Party to the foreign currency account of the authorized body of the second Party. 3. For non-fulfillment or improper fulfillment of the obligation of the national (central) bank of the first Party specified in paragraph 1 of this annex to the Agreement to sell monetary funds in US dollars to the national (central) bank of the second Party, the national (central) bank of the first Party or the first Party must pay a penalty, which is calculated according to the following formula:
LIBORUSD,o/n +2%Penalty fee = SUMUSD x _________________ x Days, where 360
SUMUSD = amount of US dollars to be transferred by the national (central) bank of the first Party;
LIBORUSD,o/n = the one-day LIBOR rate in US dollars set by the British Bankers Association (BBA) for the day on which non-fulfillment or improper fulfillment began, as a percentage per annum;
Days = the number of calendar days calculated from the date of non-fulfillment or improper fulfillment (inclusive) to the date of proper fulfillment of the obligation (excluding the date of proper fulfillment of the obligation).
4. In case of non-fulfillment or improper fulfillment by the first Party of the obligation specified in paragraph 1 of this annex to the Agreement, the national (central) bank of the second Party, in respect of which non-fulfillment or improper fulfillment occurred, has the right to transfer on a reimbursable basis a claim for an unfulfilled or improperly fulfilled obligation, including a claim for payment of penalties in accordance with paragraph 3 of this annex to the Agreement, to the second Party without the consent and prior notification of the first Party and the national (central) bank of the first Party. 5. The National (central) bank of a Party shall not be liable to the Government or the authorized body of the Party for non-fulfillment or improper fulfillment of obligations by the other Party, including for non-fulfillment or improper fulfillment of obligations by the national (central) bank of the other Party. 6. The costs and losses incurred by the national (central) bank of the first Party in connection with the settlements provided for in this annex to the Agreement, including costs and losses arising from changes in exchange rates, cases of non-fulfillment or improper fulfillment of obligations by other Parties and central (national) banks of other Parties, shall not be reimbursed by the other Parties.. The terms and procedure for reimbursement to the national (central) bank of the first Party of the costs and losses specified in this paragraph shall be established by the first Party. 7. For the purposes of this annex to the Agreement, a business day on which settlements between the two Parties (including settlements between national (central) banks of the two Parties) are to be understood as a day that is simultaneously a business day for these two Parties and for the United States of America. 8. To the correspondent account of the central (national) bank of one (first) Opened in the national (central) bank of the other (second) Party In order to make settlements in accordance with the Agreement, as well as to the funds held in this correspondent account, the judicial and other authorities of the second and third Parties may not apply arrest, blocking, other interim, prohibitive or restrictive measures that make it impossible to use the funds in this correspondent account. 9. Write-off of funds held in the correspondent account of the national (central) bank of one (first) Opened in the national (central) bank of the other (second) Party The Parties are not allowed to make settlements in accordance with the Agreement without the consent of the national (central) bank of the first Party, unless otherwise stipulated by the terms of the correspondent account agreement. 10. If the obligation to sell funds in US dollars specified in paragraph 1 of this annex to the Agreement is not fully or partially fulfilled by the national (central) bank of the first Party within 30 calendar days, the (central) bank of the second Party may use the funds without restrictions until the national (central) bank of the first Party has fully fulfilled the obligation. in the national currency of the first Party, held on the correspondent account of the central (national) bank of the second Party, opened in the national (central) bank of the first Party, intended for settlement in accordance with the Agreement.
APPENDIX 2 to the Agreement on the Establishment and Application in the Customs Union of the Procedure for the calculation and Distribution of import duties (other duties, taxes and charges having equivalent effect)
1. The authorized body of the Party shall send the following information for the reporting day to the two authorized bodies of the other Parties no later than 4 p.m. local time on a daily basis: the amount of import customs duties credited to the unified account of the authorized body of the Party; the amount of offset performed by the authorized body on the reporting day against the payment of import customs duties; the amount of import customs duties refunded on the reporting day and separately the amount of import customs duties to be refunded on the current day; the amount of the refund of import customs duties not accepted by the national (central) bank for execution on the reporting day; the amount of import customs duties to be distributed between the Parties; the amounts of distributed import customs duties transferred to accounts in foreign currency of other Parties; the amount of revenues to the budget of this Party from the distribution of import customs duties transferred from a single account the authorized body of this Party; the amounts of revenues to the budget of this Party from the distribution of import customs duties credited to the accounts of the authorized body in foreign currency; the amounts of distributed import customs duties, the transfer of which to the accounts in foreign currency of other Parties has been suspended; the amount of interest received by the other Parties for delay in violation of the Agreement. 2. On a monthly basis, on the 5th business day of the month following the reporting month, the authorized body of the Party shall send to the other two authorized bodies of the Parties, as well as to the Secretariat of the Customs Union Commission, the information specified in paragraph 1 of this annex, cumulatively from the beginning of the calendar year. 3. The authorized bodies of the Parties, in accordance with the information received, carry out an operational reconciliation of the data. In case of discrepancies, a protocol is drawn up and the Parties take measures to resolve the discrepancies. 4. Information sent by the authorized body of the Party to two other authorized bodies of the Parties and to the Secretariat of the Customs Union Commission in accordance with this Agreement shall be signed by the head of this authorized body or a person authorized by him. The information provided for in this Agreement is sent by the authorized body of the Party to two other authorized bodies of the Parties and to the Customs Union Commission via electronic communication channels in the form of graphic electronic copies of these documents.
President
Republic of Kazakhstan
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