On signing the Agreement on Free Warehouses and the Free Warehouse Customs Procedure
Decree of the President of the Republic of Kazakhstan dated June 17, 2010 No. 1004
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 Warehouses and the Free Warehouse Customs Procedure (hereinafter referred to as the Agreement).
2. First Deputy Prime Minister of the Republic of Kazakhstan Umirzak Shukeyev should sign an Agreement on behalf of the Republic of Kazakhstan with the right to introduce amendments and additions that are not of a fundamental nature.
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. 1004
Project
agreement
about free warehouses and free warehouse customs procedure
The member States of the Customs Union within the framework of the Eurasian Economic Community, hereinafter referred to as the "member States of the Customs Union", 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 Commission of the Customs Union of October 6, 2007, the Agreement on the Customs Code of the Customs Union of November 27, 2009 year, other international agreements of the member states of the Customs Union, forming the contractual and legal framework of the Customs Union, Taking into account the generally recognized principles and norms of international law, in order to ensure customs regulation in the single customs territory of the Customs Union, we 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: free warehouse - a facility (premises) within which, in accordance with this Agreement, foreign goods and goods of the customs union placed under the customs procedure of a free warehouse, as well as other goods in accordance with this Agreement, can be placed and used; a building (room) is a building (part of it), a complex of buildings, equipped and equipped territories and (or) open areas that are protected or have access control mode for individuals. 2. The terms used in Article 18 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 concepts and terms used in this Agreement are applied in the meaning in which they are used in 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 referred to as the Code), and documents constituting the contractual legal framework of the Customs Union.
Article 2 General provisions on a free warehouse
1. The territory of the free warehouse is a customs control zone. Customs control in a free warehouse is carried out by the customs authorities in accordance with the customs legislation of the Customs Union. 2. The requirements for the equipment and arrangement of a free warehouse for the purpose of customs control, including requirements for fencing and equipping the perimeter of such territory with a video surveillance system, are determined by the legislation of the member States of the Customs Union. The security control regime on the territory of a free warehouse, 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 3The owner of a vacant warehouse
1. The owner of a free warehouse is a legal entity of a member State of the Customs Union registered in accordance with the procedure established by the legislation of that state and meeting the conditions specified in Article 4 of this Agreement. A legal entity is recognized as the owner of a free warehouse after the customs authority has included this legal entity in the register of owners of free warehouses. The procedure for inclusion in the register of owners of vacant warehouses and exclusion from this register is determined by the legislation of the member States of the Customs Union. The legislation of the member States of the Customs Union may establish cases and procedures for suspending and resuming the activities of legal entities as owners of vacant warehouses. 2. The customs authorities, in accordance with the procedure established by the legislation of the member States of the Customs Union, maintain a register of owners of vacant warehouses and ensure its periodic publication at least once a quarter, including through the use of information technology. The Commission of the Customs Union, based on the registers maintained by the customs authorities, forms a general register of owners of vacant warehouses and ensures its periodic publication at least once a quarter on the official website of the Commission of the Customs Union. The form of the general register of owners of vacant warehouses and the procedure for its maintenance are determined by a decision of the Customs Union Commission.
Article 4conditions for inclusion in the register of owners of vacant warehouses
The conditions for the inclusion of a legal entity in the register of owners of free warehouses are: 1) ownership, economic management, operational management or lease of structures (premises) intended for use as a free warehouse and meeting the requirements established by the legislation of a member state of the Customs Union. If the ownership of facilities (premises) is carried out on the basis of a lease agreement, such an agreement must be concluded for a period of at least 3 (three) years on the date of filing an application for inclusion in the register of owners of vacant warehouses, unless otherwise established by the legislation of the member states of the Customs Union; 2) the absence of an outstanding duties on payment of customs duties and penalties; 3) the absence of an effective and unfulfilled resolution on the case of an administrative offense in the field of customs regulation as of the date of application; 4) the availability of a commodity accounting system that allows comparing information provided to customs authorities during customs operations with information on conducting business operations, in accordance with the requirements defined by the legislation of the member states of the Customs Union. the Union; 5) compliance with other requirements and compliance with other conditions established by the legislation of the member states of the Customs Union.
Article 5 Grounds for exclusion from the register of owners of free warehouses
The grounds for excluding a legal entity from the register of owners of free warehouses are: 1) non-compliance with the conditions for inclusion in the register of owners of free warehouses, established by subparagraphs 1), 4) of Article 4 of this Agreement; 2) a written statement by the owner of a free warehouse on its exclusion from the register of owners of free warehouses; 3) liquidation of the legal entity; 4) reorganization of a legal entity, with the exception of cases established by the legislation of a member state of the Customs Union; 5) other grounds established by the legislation of the member states of the Customs Union.
Article 6 Obligations of the owner of a free warehouse
1. The owner of a free warehouse is obliged to: 1) ensure that the free warehouse meets the established requirements throughout the entire period of operation of the free warehouse; 2) prevent operations not provided for in Article 11 of this Agreement with goods placed under the customs procedure of the free warehouse; 3) facilitate customs control; 4) ensure that goods placed under the customs procedure of a free warehouse, as well as goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse, cannot be moved outside the free warehouse, in addition to customs control; 5) comply with the conditions provided for by this Agreement for its inclusion in the register of owners of free warehouses and comply with the requirements of the customs authorities; 6) to prevent unauthorized persons who are not employees of the free warehouse and who do not have authority over goods in the free warehouse from entering the free warehouse without the permission of the customs authorities; 7) keep records and submit reports to the customs authorities on goods placed under the free warehouse customs procedure and operations performed with them, as well as on goods manufactured (obtained) from goods placed under the free warehouse customs procedure, including using information technology, in accordance with the legislation of the member states of the Customs Union. 8) comply with the requirements of the customs authorities regarding the access of customs officials to goods in a free warehouse; 9) fulfill the obligation to pay import customs duties and taxes in the cases provided for in Article 13 of this Agreement; 10) inform the customs authority that included the legal entity in the register of owners of vacant warehouses about changes in the information declared by it when it was included in the register of owners of vacant warehouses, within 5 (five) working days from the date of the change such information. 2. The accounting and reporting procedure for goods placed under the free warehouse customs procedure and operations performed with them, as well as for goods manufactured (obtained) from goods placed under the free warehouse customs procedure, is determined by the legislation of the member States of the Customs Union. Any changes that occur with goods placed under the customs procedure of a free warehouse should be reflected in accounting documents.
Article 7The responsibility of the owner of a free warehouse
For non-fulfillment of obligations stipulated by the customs legislation of the Customs Union and the legislation of the member States of the Customs Union, the owners of vacant warehouses are responsible in accordance with the legislation of the member States of the Customs Union.
Article 8 Maintenance of the free warehouse customs procedure
1. The customs procedure of a free warehouse is a customs procedure in which goods are placed and used in a free warehouse 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. The legislation of a member State of the Customs Union may establish that goods of the Customs union are not placed under the customs procedure of a free warehouse. 2. Foreign goods placed under the customs procedure of a free warehouse retain the status of foreign goods, while goods of the Customs union placed under the customs procedure of a free warehouse retain the status of goods of the Customs Union. Goods manufactured (received) from goods of the Customs Union placed under the customs procedure of a free warehouse acquire the status of goods of the Customs Union. Goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, and goods made (obtained) from foreign goods placed under the customs procedure of a free warehouse, and goods of the customs Union (hereinafter - goods made (obtained) using foreign goods placed under the customs procedure of a free warehouse), acquire the status of foreign goods, with the exception of the cases specified in parts four and five of this paragraph. The status of goods manufactured (received) using foreign goods placed under the free warehouse customs procedure, if the free warehouse customs procedure ends with the export of such goods outside the customs territory of the Customs Union, is carried out in accordance with Article 16 of this Agreement. The status of goods manufactured (received) using foreign goods placed under the customs procedure of a free warehouse in a free warehouse, the owner of which is included in the register of owners of free warehouses before January 1, 2012, if such goods are not exported outside the customs territory of the Customs Union, is carried out before January 1, 2017 in accordance with Article 16 of this Agreement, subject to the provisions of paragraphs 3 and 4 of this article. 3. For vacant warehouses, the owners of which are included in the register of owners of vacant warehouses before May 1, 2010, the Customs Union Commission has the right to establish a list of goods manufactured (received) using foreign goods placed under the customs procedure of a free warehouse, acquiring the status of foreign goods, regardless of meeting the criteria for sufficient processing defined in accordance with Article 16. this Agreement. The specified list of goods is applied if such goods are not exported outside the customs territory of the Customs Union. The said decision by the Customs Union Commission is adopted by consensus. 4. With respect to individual owners of vacant warehouses included in the register of owners of vacant warehouses before May 1, 2010, the Customs Union Commission has the right to set limits on the number of goods manufactured (received) using 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 entry into the customs territory of the Customs Union is carried out in such increased quantities and under such conditions, that this causes significant economic damage to the economic sector of a 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 warehouse are under customs control from the moment of registration by the customs authority of the customs declaration submitted for placing goods under the customs procedure of a free warehouse. 6. Goods of the Customs Union placed under the customs procedure of a free warehouse 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) and storage.
Article 9conditions for placing goods under the customs procedure of a free warehouse
1. The declarant of goods placed under the customs procedure of a free warehouse may be the owner of a free warehouse, and in the cases established in accordance with part two of this paragraph, other persons. The legislation of the member States of the Customs Union may additionally define other persons who have the right to act as a declarant of goods placed under the customs procedure of a free warehouse. 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 a free warehouse. 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 warehouse. At the same time, the decision to establish a list of other goods that are not subject to placement under the customs procedure of a free warehouse is taken 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 warehouse in free warehouses established (being established) in the territories of these States. 3. Foreign goods previously placed under other customs procedures may be placed under the customs procedure of a free warehouse. 4. Goods placed under the customs procedure of a free warehouse are subject to customs declaration in accordance with the procedure established by the customs legislation of the Customs Union. 5. Goods of the Customs Union necessary for ensuring the production processes, maintenance and operation of a free warehouse and not intended for use as raw materials, materials and components in the manufacture (receipt) of goods in a free warehouse may be placed and used in a free warehouse without being placed under the customs procedure of a free warehouse. 6. When goods are placed under the customs procedure of a free warehouse, payment of customs duties and taxes is not required.
Article 10The conditions for the goods to be under the customs procedure of a free warehouse
Goods may be under the customs procedure of a free warehouse within the period of operation of the free warehouse, with the exception of the case provided for in paragraph 4 of Article 12 of this Agreement.
Article 11 Operations performed with goods placed under the customs procedure of a free warehouse and with goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse
1. The following operations may be performed with goods placed under the customs procedure of a free warehouse and with goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse: 1) warehousing (storage, accumulation, crushing) of goods; 2) operations for loading (unloading) goods and other cargo operations related to with storage; 3) operations necessary for the safety of goods, as well as routine operations to prepare goods for transportation and sale, including batch splitting, shipment formation, sorting, packaging, repackaging, labeling, and operations to improve product qualities; 4) operations to process (process) goods, as a result of which the goods lose their individual characteristics. characteristics, and (or) manufacturing of goods (including assembly, disassembly, installation, fitting), as well as repair operations of goods; 5) transactions involving transactions involving the transfer of ownership, use and (or) disposal of these goods. 2. In respect of goods placed under the free warehouse customs procedure and goods manufactured (obtained) from goods placed under the free warehouse customs procedure, sampling operations may be performed in accordance with Article 155 of the Code. 3. On the territory of a free warehouse, it is allowed to use goods placed under the customs procedure of a free warehouse 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 of consumption of such goods in the reports provided to the customs authority in in accordance with subparagraph 7) of paragraph 1 of Article 6 of this Agreement. 4. The list of operations with goods placed under the customs procedure of a free warehouse specified in paragraph 1 of this Article may be reduced in accordance with the legislation of the member States of the Customs Union when creating a free warehouse based on the purposes of its creation. 5. The operations specified in paragraphs 1-3 of this article may be performed only by the owner of a free warehouse.
Article 12 Completion of the free warehouse customs procedure
1. The operation of the free warehouse customs procedure in respect of goods placed under the free warehouse customs procedure ends with the placement of such goods and (or) goods manufactured (obtained) from goods placed under the free warehouse customs procedure under the customs procedures established by the Code, except for the customs procedure of customs transit, subject to Article 14 of this Agreement, or in accordance with paragraphs 5 and 6 of this article. 2. The operation of the free warehouse customs procedure must be completed: 1) upon termination of the operation of the free warehouse (upon exclusion of the owner of the free warehouse from the register of owners of free warehouses); 2) for the export from the territory of the free warehouse of goods placed under the free warehouse customs procedure and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse. 3. Upon completion of the customs procedure of a free warehouse, the declarant of goods placed under the customs procedure of a free warehouse and goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse may be the owner of a free warehouse, except in the case when the declarant of goods placed under the customs procedure of a free warehouse, in accordance with part two of paragraph 1 of Article 9 of this Agreement was made by other persons. 4. Upon termination of the operation of a free warehouse (upon exclusion of the owner of a free warehouse from the register of owners of free warehouses), goods located in the territory of a free warehouse placed under the customs procedure of a free warehouse and goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse are subject to placement under the customs procedures established by the Code within four months. months from the date of termination of the operation of the free warehouse. 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 Code. 5. Waste generated as a result of operations with goods placed under the customs procedure of a free warehouse, established by subparagraph 4) According to paragraph 1 of Article 11 of this Agreement, they are not subject to placement under the customs procedures established by the Code if the specified waste has been processed into a condition unsuitable for their further commercial use. At the same time, goods placed under the customs procedure of a free warehouse, 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 free warehouse customs procedure for such goods is completed without placing them under other customs procedures. 6. Production losses resulting from goods placed under the customs procedure of a free warehouse and irretrievably lost as a result of operations established by subparagraph 4) paragraph 1 of Article 11 of this Agreement, are not subject to placement under the customs procedures established by the Code. At the same time, goods placed under the customs procedure of a free warehouse, 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 free warehouse customs procedure for such goods is completed without placing them under other customs procedures. 7. The export from the territory of a free warehouse of goods placed under the customs procedure of a free warehouse and (or) goods manufactured (obtained) from goods placed under the customs procedure of a free warehouse is carried out with the permission of the customs authority, taking into account Article 155 of the Code, as well as this Article.
Article 13The occurrence and termination of the obligation to pay import duties and taxes and the deadline for their payment in relation to goods placed (placed) under the customs procedure of a free warehouse
1. The obligation to pay import customs duties and taxes in respect of foreign goods placed (placed) under the customs procedure of a free warehouse arises for the declarant from the moment of registration by the customs authority of the customs declaration submitted for placing goods under the customs procedure of a free warehouse. 2. The declarant's obligation to pay import customs duties and taxes in respect of foreign goods placed (placed) under the free warehouse customs procedure is terminated in the following cases: 1) completion of the free warehouse customs procedure in respect of such goods in accordance with this Agreement; 2) established by paragraph 2 of Article 80 of the Code. 3. The deadline for payment of import customs duties and taxes is considered to be: 1) upon export from the territory of a free warehouse of foreign goods placed under the customs procedure of a free warehouse, and (or) goods manufactured (received) using foreign goods placed under the customs procedure of a free warehouse, before placing such goods under the customs procedures established by the Code, - the day of export from the territory of the free warehouse, and if this day is not fixed - the day when the fact of such export from the territory of the free warehouse is revealed.; 2) in case of loss of goods placed under the customs procedure of a free warehouse and (or) goods manufactured (received) using foreign goods placed under the customs procedure of a free warehouse, 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 loss goods, and if this day is not fixed - the day when the fact of such export from the territory of the free warehouse 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 warehouse shall be payable in amounts corresponding to the amounts of import customs duties and taxes that would be payable if the goods were placed under the customs procedure of release for domestic consumption, excluding benefits for payment customs duties and taxes calculated on the day of registration by the customs authority of the customs declaration submitted for placing goods under the customs procedure of a free warehouse.
Article 14 Special features of the calculation of customs duties and taxes upon completion of the customs procedure of a free warehouse
1. The calculation of customs duties and taxes upon completion of the customs procedure of a free warehouse shall be carried out in accordance with the procedure 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 warehouse, taking into account the specifics established by this article. 2. Upon completion of the free warehouse customs procedure in respect of foreign goods placed under the free warehouse customs procedure 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 the re-export procedure. 3. The customs procedure of a free warehouse in respect of goods of the Customs Union placed under the customs procedure of a free warehouse ends with the placement under the customs procedure of export of these goods or goods manufactured (obtained) from goods of the Customs Union, if such goods are exported outside the customs territory of the Customs Union. Upon completion of the customs procedure of a free warehouse 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 free warehouse customs procedure in respect of foreign goods placed under the free warehouse customs procedure and not subjected to operations on the territory of the free warehouse established by subparagraph 4) paragraph 1 of Article 11 of this Agreement, and the placement of such goods under the customs procedure for release for domestic consumption, import customs duties and taxes shall be paid, unless tariff preferences, benefits for the payment of customs duties and taxes are established. 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 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 filed for placing goods under the customs procedure of a free warehouse, 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 warehouse, put into operation and used by the owner of the free warehouse to perform operations established by subitems 1) - 4) paragraph 1 of Article 11 of this Agreement, the rates of customs duties and taxes, the customs 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 a member state of the Customs Union, are determined on the basis of the date of registration by the customs authority of the customs declaration submitted for placing goods under the customs procedure of 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 a free warehouse in respect of goods of the Customs Union placed under the customs procedure of a free warehouse, 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 free warehouse customs procedure in respect of foreign goods placed under the free warehouse customs procedure ends with the placement under the export customs procedure of goods manufactured (received) using foreign goods placed under the free warehouse customs procedure, if the goods manufactured (received) using foreign goods placed under the free warehouse customs procedure, are recognized as goods of the Customs Union and are exported outside the customs territory of the Customs Union. Upon completion of the free warehouse customs procedure in respect of foreign goods placed under the free warehouse customs procedure, by placing goods manufactured using foreign goods and recognized as goods of the Customs Union under the export customs procedure, 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 free warehouse customs procedure for goods placed under the free warehouse customs procedure ends with the placement under the re-export customs procedure of goods manufactured (received) using foreign goods placed under the free warehouse customs procedure, if the goods manufactured (received) using foreign goods 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 a free warehouse in respect of goods of the Customs Union placed under the customs procedure of a free warehouse is completed by placing under the customs procedure of re-import: goods manufactured (obtained) exclusively from such goods placed under the customs procedure of a free warehouse, if such goods are not exported outside the customs territory of the Customs Union; goods manufactured (obtained) from such goods and foreign goods placed under the customs procedure of a free warehouse, 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 a free warehouse in respect of foreign goods placed under the customs procedure of a free warehouse ends with the placement under the customs procedure of re-import of goods manufactured (received) using foreign goods, if the goods manufactured (received) using foreign goods are recognized as goods of the customs Union and are not exported outside the customs territory of the Customs Union. 9. The customs procedure of a free warehouse in respect of goods placed under the customs procedure of a free warehouse is completed by placing them under the customs procedures specified in the sub-paragraphs 1), 4), 5), 7), 8), 13), 14) paragraph 1 of Article 202 of the Code, goods manufactured (obtained) using foreign goods placed under the customs procedure of a free warehouse, if the goods manufactured (received) using foreign goods are not recognized as goods of the Customs Union and are not exported outside the customs territory of the Customs Union. When calculating import customs duties and taxes, subject to the identification of foreign goods placed under the customs procedure of a free warehouse, the rates of import customs duties and taxes, customs value, quantity of goods and (or) their physical nature shall be applied to goods manufactured (received) using foreign goods carried out in accordance with Article 17 of this Agreement. physical characteristics (quantity, mass, volume, or other characteristics) established (determined) in relation to foreign goods, placed under the customs procedure of a free warehouse and used in the manufacture (receipt) of goods, on the day of registration by the customs authority of the customs declaration submitted for placing goods under the customs procedure of a free warehouse. When calculating import customs duties and taxes, if there is no customs declaration on the day of registration by the customs authority in respect of goods manufactured (received) using foreign goods placed under the customs procedure of a free warehouse, identification of foreign goods placed under the customs procedure of a free warehouse in goods manufactured (received) using foreign goods placed under the customs procedure of a free warehouse. The rates of import customs duties are applied to the customs procedure of a free warehouse carried out in accordance with Article 17 of this Agreement., taxes, customs value, quantity of goods and (or) their physical characteristics in kind (quantity, mass, volume or other characteristics), determined in relation to goods manufactured (received) using goods placed under the customs procedure of a free warehouse, on the day of registration by the customs authority of the customs declaration for placement under customs procedures specified in the sub - paragraphs 1), 4), 5), 7), 8) paragraph 1 of Article 202 of the Code.
Article 15 Customs value of goods
Upon completion of the free warehouse customs procedure for goods placed under the free warehouse customs procedure, as well as goods manufactured (obtained) from goods placed under the free warehouse customs procedure, 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. year, taking into account the specifics established by the decision of the Customs Union Commission.
Article 16 Determination of the status of goods manufactured (received)using foreign goods placed under the customs procedure of a free warehouse
1. The status of goods manufactured (obtained) using foreign goods placed under the customs procedure of a free warehouse for customs purposes is determined in accordance with the criteria for sufficient processing of goods, which may 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 (hereinafter referred to as HS CU) to 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 warehouse 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 Customs Code of the Customs Union has changed at the level of any of the first four characters, except in the following cases: specified in parts two and three of this paragraph; the percentage of the value of foreign goods placed under the customs procedure of a free warehouse 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, with the exception of the case specified in part two of this paragraph; conditions, production and technological operations sufficient to recognize the goods as customs the Union, 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 warehouse are not recognized as goods of the Customs Union if only those operations have been carried out with respect to such goods that do not meet the criteria for sufficient processing, regardless of the fulfillment of other conditions. A change in the classification code of goods under the Customs Code 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 (received) using foreign goods placed under the customs procedure of a free warehouse, if a list of conditions, production and technological operations sufficient to recognize the goods as goods is established for the goods. 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 a free warehouse 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 a free warehouse, for customs purposes, upon completion of the customs procedure, the free warehouse 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 warehouse. 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 placed under the customs procedure of a free warehouse. 5. The status of goods manufactured (received) using foreign goods placed under the free warehouse customs procedure for customs purposes upon completion of the free warehouse customs procedure 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 warehouse, for customs purposes, upon completion of the customs procedure of a free warehouse, 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. a free warehouse, a product of the Customs Union, or an opinion on the recognition of goods manufactured (obtained) using foreign goods, placed under the customs procedure of a free warehouse, which is not a product 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 a free warehouse as goods of the Customs Union and on the recognition of goods manufactured (received) using foreign goods placed under the customs procedure of a free warehouse as non-goods of the Customs Union, as well as the procedure for their issuance and the applications 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 a free warehouse, such goods, upon completion of the customs procedure of a free warehouse, 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 foreign goods..
Article 17 Identification of foreign goods placed under the customs procedure of a free warehouse in goods manufactured (received) using foreign goods
1. In order to identify foreign goods placed under the customs procedure of a free warehouse, the following methods may be used in goods manufactured (received) using foreign goods placed under the customs procedure of a free warehouse: 1) affixing by the warehouse owner or customs officials seals, stamps, digital and other markings on foreign goods placed under the customs procedure of a free warehouse. under the customs procedure of a free warehouse; 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; 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 a free warehouse and the operations performed, established by subparagraph 4) paragraph 1 of Article 11 of this Agreement, including by examining the detailed information provided on the use of foreign goods placed under the customs procedure of a free warehouse in the technological process of the operation established by subparagraph 4) paragraph 1 of Article 11 of this Agreement, and also about the technology of their production or through customs control during the operations established by subparagraph 4) paragraph 1 of Article 11 of this Agreement. 2. The procedure for the identification of foreign goods placed under the free warehouse customs procedure in goods manufactured (received) using foreign goods placed under the free warehouse customs procedure in goods is determined by the legislation of the member States of the Customs Union.
Article 18 Special features of the Protocol on the Procedure for Collecting Indirect Taxes and the Mechanism for Monitoring their Payment during the Export and Import of 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 when Exporting and Importing Goods in the Customs Union do not apply to goods of the Customs Union dated December 11, 2009, placed (placed) under the customs procedure of a free warehouse. 2. To confirm the validity of applying a 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 warehouse 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 a free warehouse.
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 warehouse 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 a free warehouse.
Article 19 Transitional provisions on the status of goods
1. Goods located in free warehouses established in the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, and placed under the customs regime of a free warehouse before the entry into force of this Agreement, are considered to be placed under the customs procedure of a free warehouse. 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 16 of this Agreement, in order to recognize goods manufactured (received) using foreign goods placed under the customs procedure of a free warehouse as goods of the Customs Union, criteria for sufficient processing 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 the form CT-1 for the Republic of Belarus, a certificate of origin of the form CT-KZ for the Republic of Kazakhstan and a certificate of origin of the form CT-1 for the Russian Federation, are recognized as goods of the Customs Union.
Article 20 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 21 Introduction of amendments
This Agreement may be amended, which are formalized by separate protocols that are an integral part of this Agreement.
Article 22 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.
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.
For For For the Republic of the Republic Russian Belarus Kazakhstan The Federation
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