On Ratification of the Protocol on Amendments to the Agreement on the Customs Code of the Eurasian Economic Union dated April 11, 2017

To ratify the Protocol on Amendments to the Agreement on the Customs Code of the Eurasian Economic Union dated April 11, 2017, signed in St. Petersburg on December 25, 2023.

President of the Republic of Kazakhstan

K. TOKAEV

Protocol on Amendments to the Agreement on the Customs Code of the Eurasian Economic Union dated April 11, 2017

     The Member States of the Eurasian Economic Union, hereinafter referred to as the Member States,

     guided by Article 3 of the Agreement on the Customs Code of the Eurasian Economic Union dated April 11, 2017,

     have agreed on the following:

Article 1

     To make the following amendments to the Customs Code of the Eurasian Economic Union (Appendix No. 1 to the Agreement on the Customs Code of the Eurasian Economic Union dated April 11, 2017):

     1) in paragraph 1 of article 2:

     add subparagraph 331 as follows:

     "331) "customs duty on electronic commerce goods" - a mandatory payment levied by customs authorities in connection with the importation into the customs territory of the Union of electronic commerce goods purchased by individuals;";

     Add sub-paragraphs 471 to 473 as follows:

     "471) "electronic commerce goods" - electronic commerce goods intended for sale to individuals and electronic commerce goods purchased by individuals;

     472) "electronic commerce goods intended for sale to individuals" - goods imported into the customs territory of the Union intended for sale to individuals on electronic trading platforms using the resources of the Internet information and telecommunications network as part of a transaction to which an individual is a party. This transaction does not include a transaction between individuals.;

     473) "electronic commerce goods purchased by individuals" - goods purchased by individuals on electronic trading platforms using the resources of the Internet information and telecommunications network as part of a transaction between an individual permanently or temporarily residing (temporarily staying) in the territory of a Member State and a foreign person or a transaction between an individual permanently or temporarily residing (temporarily staying) in the territory of the State a person who is not a member of the Union and a person of a member State, transported across the customs border of the Union in international mail or by carrier to the address of individuals who are recipients of such goods. These transactions do not include transactions between individuals;";

     2) paragraph 4 of Article 7 after the word "use" should be supplemented with the words ", electronic commerce goods purchased by individuals,";

     3) in paragraphs 1 and 3 of Article 13, replace the words "chapters 37-43" with the words "chapters 37-431";

     4) in subparagraph 2 of paragraph 2 of Article 29, the words "chapter 37" should be replaced by the words "chapters 37 and 431 (with respect to electronic commerce goods purchased by individuals)";

     5) in article 38:

     In the second paragraph of paragraph 6, the words "and paragraph 3 of article 309" should be replaced by the words ", paragraph 3 of Article 309 and paragraph 17 of Article 3096";

     paragraph 18 after the word "use," add the words "electronic commerce goods purchased by individuals,";

     6) in article 46:

     Add subparagraph 6 to paragraph 1 as follows:

     "6) customs duty on electronic commerce goods.";

     add paragraph 3 as follows:

     "3. In respect of electronic commerce goods purchased by individuals, customs duties are payable in respect of electronic commerce goods and, if this is provided for by the legislation of the Member State, taxes.

     The customs duty in respect of electronic commerce goods is payable in accordance with Chapter 431 of this Code.

     The provisions of this Chapter and Chapters 7-11 of this Code shall apply in the cases provided for in Chapter 431 of this Code.";

     7) in article 52:

     In subparagraph 3 of paragraph 2, the words "and paragraph 3 of article 309" should be replaced by the words ", paragraph 3 of article 309 and paragraph 17 of article 3096";

     paragraph 3 after the word "goods," add the words "declarations for electronic commerce goods,";

     8) add the words "subject to paragraph 4 of Article 3097 of this Code" to the first paragraph of paragraph 2 of Article 53.;

     9) in article 54:

     In paragraph 1, replace the words "and 309" with the words ", 309, paragraph 14 of article 3096 and article 3097";

     In subparagraph 1 of paragraph 2, the words "and 309" should be replaced by the words ", 309, paragraph 15 of article 3096 and article 3097";

     10) subparagraph 1 of paragraph 4 of Article 55, after the words "one declaration for goods," add the words "one declaration for electronic commerce goods in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure in accordance with subparagraph 1 of paragraph 4 of Article 3096 of this Code, the recipient of which is one individual,";

     11) in paragraph 1 of Article 57, the words "and 309" should be replaced by the words ", 309, paragraph 17 of Article 3096 and article 3097";

     12) paragraph 3 of Article 58 should be supplemented with the words ", with the exception of electronic commerce goods intended for sale to individuals placed under such a customs procedure upon completion of the customs procedure of the customs warehouse in accordance with subparagraph 1 of paragraph 4 of Article 3096 of this Code";

     13) paragraph 2 of Article 67 after the word "goods" should be supplemented with the words "or in the declaration for electronic commerce goods";

     14) paragraph 4 of Article 71 should be supplemented with the words ", as well as with respect to electronic commerce goods purchased by individuals";

     15) in article 72:

     In paragraph 1, replace the words "and 295" with the words ", 295, paragraph 14 of article 3096 and article 3097";

     In subparagraph 1 of paragraph 2, the words "and 295" should be replaced by the words ", 295, paragraph 15 of Article 3096 and article 3097";

     16) subparagraph 1 of paragraph 4 of Article 73, after the words "one declaration for goods," add the words "one declaration for electronic commerce goods in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure in accordance with subparagraph 1 of paragraph 4 of Article 3096 of this Code, the recipient of which is one individual,";

     17) in paragraph 1 of Article 74, replace the words "and 295" with the words ", 295, paragraph 17 of Article 3096 and Article 3097";

     18) paragraph 4 of Article 76 after the word "goods" should be supplemented with the words "or in the declaration for electronic commerce goods";

     19) paragraph 4 of Article 82 should be supplemented with the following paragraph:

     "The provisions of the second paragraph of this paragraph shall not apply in the case of customs operations in respect of electronic commerce goods purchased by individuals, the declarant of such goods.";

     20) in paragraph 6 of article 83, the words "and paragraph 8 of article 281" should be replaced by the words ", paragraph 8 of Article 281 and paragraph 1 of Article 3094";

     21) in article 84:

     add paragraph 21 as follows:

     "21. The provisions of paragraph 2 of this Article shall be applied subject to the provisions of paragraphs 3 and 4 of Article 4295 of this Code.";

     Paragraph 3 should be supplemented with the words ", except for the case when, in accordance with paragraph 5 of Article 4295 of this Code, the electronic commerce operator bears such responsibility";

     22) subparagraph 1 of paragraph 2 of Article 92, after the word "copy," add the words "declaration for electronic commerce goods or a copy thereof," after the words "declaration for goods," add the words "declaration for electronic commerce goods," after the words "such declaration for goods," add the words "declaration for e-commerce products";

     23) in article 104:

     In the first paragraph of paragraph 1, the words "and paragraph 2 of Article 281" should be replaced by the words ", paragraph 2 of Article 281 and paragraph 2 of Article 3092";

     subparagraph 3 of paragraph 4 should be supplemented with the words ", with the exception of electronic commerce goods purchased by individuals";

     24) in article 105:

     Add subparagraph 5 to paragraph 1 as follows:

     "5) declaration for e-commerce goods.";

     Paragraph 3 should be supplemented with the following paragraph:

     "The declaration for electronic commerce goods is used in the customs declaration of electronic commerce goods in the cases specified in the first paragraph of paragraph 3 of Article 3094 of this Code.";

     25) add subparagraph 15 to paragraph 1 of Article 108 as follows:

     "15) documents confirming the declared value of electronic commerce goods purchased by individuals, specified in Article 30910 of this Code.";

     26) in article 109:

     the first and second paragraphs of paragraph 10 after the word "goods" should be supplemented with the words "or declarations for electronic commerce goods";

     add paragraph 11 as follows:

     "11. The filing of a declaration for electronic commerce goods is not accompanied by the submission to the customs authority of documents confirming the information stated in it, except in the following cases:

     1) filing a declaration for electronic commerce goods on paper in the case specified in paragraph 5 of Article 104 of this Code (accompanied by the submission to the customs authority of documents confirming the authority of the person submitting the declaration for electronic commerce goods, unless otherwise established by the legislation of the Member States on customs regulation);

     2) other cases provided for by the legislation of the Member States.";

     27) in paragraph 3 of Article 111, the words "and vehicle declarations" should be replaced by the words ", vehicle declarations and declarations on electronic commerce goods";

28) in paragraphs one and three of paragraph 6 of Article 112, the words "and vehicle declarations" should be replaced by the words ", vehicle declarations and declarations for electronic commerce goods";

     29) in article 114:

     in paragraph 8, the word "must" be replaced by the words "as well as the preliminary customs declaration of electronic commerce goods must";

     paragraph 9 after the word "use," add the words "electronic commerce goods,";

     30) in article 118:

     add paragraph 51 as follows:

     "51. If the declaration for electronic commerce goods contains information about 2 or more electronic commerce goods purchased by individuals, the customs authority shall issue electronic commerce goods in respect of which the release conditions provided for in paragraph 1 of Article 3095 of this Code have been met, unless otherwise established by the legislation of the Member States on customs regulation.

     In the event that several electronic commerce goods are transported in one shipment delivered by the carrier (on one individual consignment note) or in one international postal item, the provisions of this paragraph shall apply if the conditions of release provided for in paragraph 1 of Article 3095 of this Code are met with respect to all goods in the relevant shipment.";

     In paragraph 7, the words "and supplies" should be replaced with the words ", supplies and electronic commerce goods purchased by individuals", the words "and chapters 37-39" should be replaced with the words ", chapters 37-39 and Article 3095";

     31) in the first paragraph of paragraph 9 of Article 119, the words "or to a customs representative" should be replaced by the words ", to a customs representative or an electronic commerce operator";

     32) add paragraph 18 to article 136 as follows:

     "18. The provisions of this article shall not apply to electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1 of paragraph 4 of Article 3096 of this Code.

     In respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1 of paragraph 4 of Article 3096 of this Code, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties arises, ceases and is subject to execution in accordance with Article 3097 of this Code.";

     33) add paragraph 41 to article 155 as follows:

     "41. The customs procedure of a customs warehouse in respect of electronic commerce goods intended for sale to individuals is applied taking into account the specifics defined by Article 3096 of this Code.";

     34) in subparagraph 1 of paragraph 2 of Article 156:

     Replace the words "and goods" with the word "goods";

     add the words ", electronic commerce goods intended for sale to individuals - in the facilities, premises (parts of premises) and (or) open areas (parts of open areas) of an electronic commerce operator who is a declarant of such goods specified in subparagraph 1 of paragraph 1 of Article 4292 of this Code.";

     35) add the words to the first paragraph of paragraph 3 of Article 157: "and electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse must be placed under the customs procedures applied to complete such a customs procedure in accordance with paragraphs 4 and 5 of Article 3096 of this Code.";

     36) add paragraph 7 to article 161 as follows:

     "7. In respect of electronic commerce goods, the customs procedure of the customs warehouse is completed and terminated in accordance with Article 3096 of this Code.";

     37) add paragraph 10 to article 162 as follows:

     "10. The provisions of this article shall not apply to electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of a customs warehouse.

     With respect to electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of a customs warehouse, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties arises, ceases and is subject to execution in accordance with paragraphs 14-19 of Article 3096 of this Code.";

     38) add paragraph 10 to article 256 as follows:

     "10. The provisions of this chapter do not apply to electronic commerce products.

     The specifics of the procedure and conditions for the movement of electronic commerce goods across the customs border of the Union are defined in Chapter 431 of this Code.";

     39) add chapter 431 to section V as follows:

"Chapter 431

Specifics of the procedure and conditions for the movement of electronic commerce goods across the customs border of the Union

Article 3091. General provisions on the procedure and conditions for the movement of electronic commerce goods across the customs border of the Union

     1. This chapter defines the specifics of the procedure and conditions for the importation into the customs territory of the Union of electronic commerce goods, their location and use in the customs territory of the Union, customs operations related to temporary storage, customs declaration and release of electronic commerce goods, the specifics of the customs procedure of the customs warehouse in relation to electronic commerce goods, as well as the application of customs payments in respect of such goods and electronic commerce goods exported from the customs territory of the Union.

     The specifics of the procedure and conditions for the export of electronic commerce goods from the customs territory of the Union, including the conditions for their placement under customs procedures allowing the export of goods from the customs territory of the Union, and the specifics of the application of such customs procedures, the specifics of the procedure for customs operations in respect of electronic commerce goods exported from the customs territory of the Union, and the specifics of the application of customs payments in respect of such goods, subject to paragraph 5 of Article 3098 of this Code, may be determined by the Commission.

     2. Goods imported into the customs territory of the Union, customs operations in respect of which were performed using the specifics of the procedure and conditions for the movement of electronic commerce goods across the customs border of the Union established by this chapter, after their release, should not be used in commercial activities.

     When the facts of the use of these goods in commercial activities are revealed, individuals who are a party to a transaction on electronic trading platforms using Internet resources and using such goods in commercial activities are responsible in accordance with the legislation of the Member State in whose territory the use of such goods is revealed.

     3. The Commission has the right to determine the list of electronic commerce goods and (or) categories of electronic commerce goods in respect of which the provisions of this chapter do not apply. Such goods are subject to placement under customs procedures in accordance with the procedure and under the conditions established by other chapters of this Code.

     4. The provisions of this chapter shall not apply to electronic commerce goods imported into the customs territory of the Union intended for sale to individuals owned by a person of a Member State. Such goods are subject to placement under customs procedures in accordance with the procedure and under the conditions established by other chapters of this Code.

Article 3092. Customs operations performed in relation to electronic commerce goods

     1. Customs operations related to the filing of a customs declaration and other customs operations provided for by this Code performed by a declarant, including during customs control by customs authorities, shall be performed:

     1) in respect of electronic commerce goods purchased by individuals - by a person who, in accordance with paragraph 4 of Article 3094 of this Code, carries out the customs declaration of such goods.;

     2) in respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of a customs warehouse, as well as placed (placed) under customs procedures to complete the operation of this customs procedure in accordance with paragraphs 4 and 5 of Article 3096 of this Code, by an electronic commerce operator acting as a declarant of such goods.

     2. Electronic commerce goods purchased by individuals for storage and use in the customs territory of the Union are subject to customs declaration and release by customs authorities in accordance with the procedure and on the terms provided for in this chapter, without being placed under customs procedures, except for the cases specified in paragraph 5 of Article 3093 of this Code.

     3. Electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse for storage and use in the customs territory of the Union are placed under the customs procedure of release for domestic consumption, taking into account the specifics established by Article 3096 of this Code, and for export from the customs territory of the Union - under the customs procedure of re-export.

Article 3093. Features of temporary storage of e-commerce goods

     1. Temporary storage of electronic commerce goods is carried out in accordance with Chapter 16 of this Code, taking into account the specifics provided for in this Article.

     2. Temporary storage of e-commerce goods is carried out in facilities, premises (parts of premises) and (or) open areas (parts of open areas) owned, managed, operated or leased from e-commerce operators (hereinafter referred to in this chapter as facilities (premises, sites)).

     Temporary storage of e-commerce goods in respect of which customs operations are performed by one e-commerce operator is allowed in facilities (premises, sites) owned, managed, operated or leased from another e-commerce operator.

     3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods placed in temporary storage shall arise, terminate and be subject to execution in accordance with Article 103 of this Code, and the obligation to pay import customs duties and taxes in respect of electronic commerce goods imported into the customs territory of the Russian Federation. the territory of the Union in international mail, - in accordance with Article 288 of this Code.

     4. In case of exclusion from the register of electronic commerce operators, a legal entity is obliged, in respect of electronic commerce goods placed in temporary storage, to ensure that the customs operations necessary for their release are performed within 30 working days from the day following the day of exclusion of such legal entity from the register of electronic commerce operators.

     5. If, prior to the expiration of the period of temporary storage of electronic commerce goods provided for in Article 101 of this Code, the customs declaration and other customs operations in respect of electronic commerce goods purchased by individuals have not been performed by the person specified in the first paragraph of paragraph 1 of Article 3094 of this Code, Such e-commerce goods may be exported from the customs territory of the Union by an e-commerce operator with the permission of a customs authority without customs declaration and placement under customs procedures, or placed under a customs waiver procedure in favor of the State or a customs destruction procedure.

     The procedure for performing customs operations related to obtaining and processing a customs authority permit for the export of electronic commerce goods purchased by individuals from the customs territory of the Union is determined by the Commission.

     Transportation (transportation) of electronic commerce goods exported from the customs territory of the Union, specified in the first paragraph of this paragraph, is carried out in accordance with the customs procedure of customs transit or, if provided for by the legislation of the member States on customs regulation, without being placed under the customs procedure of customs transit in the cases and in the manner established by such legislation.

     The Commission may determine the specifics of the application of the customs procedure of customs transit in respect of electronic commerce goods specified in the first paragraph of this paragraph.

Article 3094. Customs declaration of e-commerce goods

     1. The declarants of electronic commerce goods purchased by individuals imported into the customs territory of the Union may be individuals who have reached the age of 16 and are recipients of such goods.

     In the cases specified in paragraph 5 of Article 3093 of this Code, the electronic commerce operator acts as the declarant of electronic commerce goods purchased by individuals.

     2. The declarant of electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse and other customs procedures for completing the customs procedure of a customs warehouse in accordance with subitems 1-3 of paragraph 4 and paragraph 5 of Article 3096 of this Code is an electronic commerce operator.

     3. The customs declaration of electronic commerce goods purchased by individuals, as well as electronic commerce goods intended for sale to individuals, including those placed to complete the customs procedure of a customs warehouse under the customs procedures specified in subparagraphs 1 and 3 of paragraph 4 and paragraph 5 of Article 3096 of this Code, is carried out using a declaration for e-commerce products.

     The customs declaration of electronic commerce goods intended for sale to individuals placed under the customs procedure of customs transit in accordance with subparagraph 2 of paragraph 4 of Article 3096 of this Code for the completion of the customs procedure of a customs warehouse is carried out using a transit declaration.

     The information to be indicated in the declaration for electronic commerce goods is determined by the Commission when establishing the procedure for completing such a customs declaration.

     4. The customs declaration of electronic commerce goods purchased by individuals is carried out by an electronic commerce operator or a person who, in accordance with the first paragraph of paragraph 1 of this Article, may act as a declarant of such goods.

     5. The customs declaration of electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse, as well as under customs procedures for completing this customs procedure in accordance with subitems 1-3 of paragraph 4 and paragraph 5 of Article 3096 of this Code, is carried out by an electronic commerce operator.

Article 3095. Release of electronic commerce goods purchased by individuals imported into the customs territory of the Union

     1. The release of electronic commerce goods purchased by individuals imported into the customs territory of the Union is carried out by the customs authority, provided that:

     1) the customs duty has been paid in respect of electronic commerce goods in accordance with this chapter;

     2) the prohibitions and restrictions in accordance with Article 7 of this Code have been observed.;

     3) customs fees have been paid for the performance by customs authorities of actions related to the release of goods, if such fees are established in accordance with the legislation of the member States and the deadline for their payment is set before the release of goods, including before the registration of the declaration for electronic commerce goods.

     2. The release of electronic commerce goods specified in paragraph 1 of this Article must be completed within the time limits established by Article 119 of this Code.

     3. The electronic commerce goods specified in paragraph 1 of this Article acquire the status of Union goods from the moment of their release.

Article 3096. Specifics of the customs procedure of the customs warehouse in relation to electronic commerce goods intended for sale to individuals

     1. The customs procedure of a customs warehouse is applied to electronic commerce goods intended for sale to individuals in accordance with the procedure and under the conditions established by Chapter 23 of this Code, taking into account the specifics provided for in this Article.

     2. Electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse are stored in the facilities (premises, sites) of an electronic commerce operator who is a declarant of such goods.

     3. The operations specified in paragraphs 1 and 2 of Article 158 of this Code with electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse may be performed by an electronic commerce operator.

     With respect to electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse by an electronic commerce operator who is a designated postal operator, it is allowed to perform operations for the formation of international mail.

     4. Prior to the expiration of the validity period of the customs procedure of the customs warehouse provided for in Article 157 of this Code, the validity of this customs procedure is terminated.:

     1) placing electronic trade goods intended for sale to individuals under the customs procedure of release for domestic consumption after purchase by individuals on electronic trading platforms using Internet resources;

     2) placing electronic commerce goods intended for sale to individuals under the customs procedure of customs transit, if such goods are placed under this customs procedure for transportation from the territory of the member State whose customs authority released the goods when they were placed under the customs procedure of a customs warehouse to the territory of another Member State for placement under the customs procedure the procedure of a customs warehouse by an e-commerce operator;

     3) placing e-commerce goods intended for sale to individuals under the customs procedure of a customs warehouse by an e-commerce operator included in the register of e-commerce operators of the member state whose customs authority released the goods in accordance with the customs procedure of the customs warehouse;

4) recognition by the customs authorities, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of electronic commerce goods intended for sale to individuals as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) Storage;

     5) the occurrence of circumstances determined by the Commission and (or) the legislation of the Member States on customs regulation, prior to which the goods are under customs control.

     5. Prior to the expiration of the customs procedure of the customs warehouse provided for in Article 157 of this Code, the operation of this customs procedure may be completed by placing electronic commerce goods intended for sale to individuals, including goods contained in international mail items formed in accordance with paragraph two of paragraph 3 of this Article, under the customs procedure of re-export.

     6. Electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse may be placed under the customs procedure of release for domestic consumption or other customs procedures established by paragraphs 4 and 5 of this Article in one or more batches.

     7. In case of exclusion of a legal entity from the register of e-commerce operators, such a legal entity is obliged to:

     1) in respect of electronic commerce goods intended for sale to individuals, which were purchased by individuals on electronic trading platforms using Internet resources before the date of exclusion of the legal entity from the register of electronic commerce operators and are located in facilities (premises, sites) or removed from such facilities (premises, sites) in accordance with paragraph 10 of this article, to complete the customs procedure of the customs warehouse by placing it under the customs procedure of release for domestic consumption in accordance with subparagraph 1 of paragraph 4 of this Article no later than the 15th day of the month following the month of purchase of these goods by an individual;

     2) in respect of electronic commerce goods intended for sale to individuals located in facilities (premises, sites) that were not purchased by individuals on electronic trading platforms using Internet resources before the date of exclusion of the legal entity from the register of electronic commerce operators, complete the customs procedure of the customs warehouse by placing under customs procedures, specified in subparagraph 2 of paragraph 4 and paragraph 5 of this Article, or to ensure the completion of the customs procedure of the customs warehouse in the case of, provided for in subparagraph 3 of paragraph 4 of this article, no later than 60 calendar days from the day following the day of exclusion of the legal entity from the register of electronic commerce operators.

     8. If the customs procedure of the customs warehouse is not completed in accordance with paragraphs 4 and 5 of this Article, the customs procedure of the customs warehouse is terminated upon expiration of the time limits specified in paragraphs 1 and 2 of Article 157 of this Code, and electronic commerce goods intended for sale to individuals are detained by customs authorities in accordance with Chapter 51 of this Code, except for with the exception of electronic commerce goods specified in paragraph 10 of this article.

     9. If the actions provided for in the second paragraph of paragraph 3 of Article 157 of this Code are not performed within the time limits specified therein, the customs procedure of the customs warehouse is terminated upon expiration of these time limits, and the goods are detained by customs authorities in accordance with Chapter 51 of this Code, with the exception of electronic commerce goods specified in paragraph 10 of this Article.

     10. It is allowed to export from structures (from premises, from sites) electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse for delivery to an individual who is the recipient of such goods until the completion of the customs procedure of the customs warehouse in accordance with subparagraph 1 of paragraph 4 of this Article - after notifying the customs authority in in accordance with the procedure established in accordance with the legislation of the Member States on customs regulation.

     11. If, when selling electronic commerce goods on electronic trading platforms, it is possible to return them after purchase, the electronic commerce operator shall ensure that such goods can be returned before the deadline for submitting the declaration for electronic commerce goods specified in paragraph 13 of this article expires, provided that they are identified in accordance with the procedure determined by the Commission and the legislation of the Member States, in in cases stipulated by the Commission, or in a part not regulated by the Commission.

     Returned e-commerce goods must be placed in facilities (in premises, on sites) within 3 working days from the date of registration of documents confirming the return of goods in accordance with the legislation of the Member States.

     The e-commerce operator is obliged to notify the customs authority, in accordance with the procedure established in accordance with the legislation of the Member States on customs regulation, of the return of e-commerce goods within 5 working days from the date of registration in accordance with the legislation of the Member States of documents confirming the return of e-commerce goods, but not later than the deadline for submitting the goods declaration electronic commerce, established by paragraph 13 of this Article.

     12. Electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse, after notification to the customs authority in accordance with paragraph 10 of this Article, acquire the status of goods of the Union.

     The electronic commerce goods specified in the first paragraph of this paragraph shall lose the status of Union goods from the moment they are placed in facilities (premises, sites) in accordance with paragraph 11 of this article.

     13. The declaration for electronic commerce goods in respect of electronic commerce goods specified in paragraph 10 of this article for their placement under the customs procedure of release for domestic consumption in accordance with subparagraph 1 of paragraph 4 of this article must be submitted by the electronic commerce operator during the period of validity of the customs procedure of the customs warehouse, but no later than the 15th day of the month, following the month of purchase of these goods by an individual, except in the case of, when, before the deadline for filing the specified declaration for electronic commerce goods, electronic commerce goods are returned in accordance with paragraph 11 of this Article.

     In case of refusal to release goods, the declaration for electronic commerce goods in respect of these goods must be submitted by the electronic commerce operator no later than 5 working days from the day following the day of refusal to release the goods.

     14. The declarant's obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse arises from the moment the customs authority registers the declaration for electronic commerce goods.

     15. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of a customs warehouse is terminated by the declarant upon the occurrence of the following circumstances:

     1) termination of the customs procedure of the customs warehouse in accordance with subitems 1-3 and 5 of paragraph 4 and paragraph 5 of this Article, including the termination of such customs procedure after the occurrence of the circumstances specified in paragraph 17 of this Article;

     2) placing electronic commerce goods, in respect of which the customs procedure of the customs warehouse has been terminated, under customs procedures in accordance with paragraph 7 of Article 129 of this Code;

     3) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 18 of this Article;

     4) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of electronic commerce goods due to an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where before such destruction or irretrievable loss, in accordance with this Code, the deadline for payment of import customs duties has arrived in respect of these electronic commerce goods., taxes, special, anti-dumping, countervailing duties;

     5) refusal to release e-commerce goods in accordance with the customs procedure of the customs warehouse - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the declaration for e-commerce goods;

6) revocation of the declaration for electronic commerce goods in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the declaration for electronic commerce goods;

     7) confiscation or conversion of electronic commerce goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     8) the detention of electronic commerce goods by the customs authority in accordance with Chapter 51 of this Code;

     9) placing for temporary storage or placement under one of the customs procedures of electronic commerce goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them if such goods were previously released. it was not produced.

     16. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse is subject to execution upon the occurrence of the circumstances specified in paragraph 17 of this Article.

     17. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:

     1) in case of loss of electronic commerce goods intended for sale to individuals before the completion of the customs procedure of the customs warehouse, with the exception of destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, one day such loss, and if this day is not fixed, the day on which the goods are placed under the customs procedure of the customs warehouse.;

     2) if no declaration for electronic commerce goods has been filed within the time limits specified in paragraph 13 of this article in respect of electronic commerce goods intended for sale to individuals, the last day of such time limits;

     3) in the case of export of electronic commerce goods intended for sale to individuals from facilities (from premises, from sites) before the completion of the customs procedure of the customs warehouse in accordance with subitems 2 and 3 of paragraph 4 and paragraph 5 of this Article, or without notifying the customs authority provided for in paragraph 10 of this Article, the day of export such goods, and if no such day has been established, the day on which the goods are placed under the customs procedure of the customs warehouse.

     18. Upon the occurrence of the circumstances specified in paragraph 17 of this article, import customs duties, taxes, special, anti-dumping, countervailing duties are payable as if electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits. payment of import customs duties and taxes.

     For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the declaration for electronic commerce goods submitted for placing electronic commerce goods intended for sale to individuals under the customs procedure of the customs warehouse are applied.

     If the customs authority does not have accurate information necessary to determine the customs value of electronic commerce goods intended for sale to individuals, the customs value of such goods is determined on the basis of the information available to the customs authority.

     When accurate information is subsequently established that is necessary to determine the customs value of electronic commerce goods intended for sale to individuals, the customs value of such goods is determined based on such accurate information and overpaid and/or overpaid amounts of import customs duties, taxes, special, anti-dumping, countervailing duties, or recovery are carried out. unpaid amounts in accordance with Chapters 10 and 11 and Articles 76 and 77 of this Code.

     19. In case of termination of the customs procedure of the customs warehouse in accordance with paragraphs 1 - 3 and 5 of paragraphs 4 and paragraph 5 of this Article, or in the case of detention by customs authorities in accordance with Chapter 51 of this Code of electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse, after fulfilling the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) of the amounts of customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this article, are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.

Article 3097. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1 of paragraph 4 of Article 3096 of this Code, the deadline for their payment and calculation

     1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1 of paragraph 4 of Article 3096 of this Code arises from the declarant with the date of registration by the customs authority of the declaration for electronic commerce goods.

     2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1 of paragraph 4 of Article 3096 of this Code, is terminated by the declarant if the following circumstances occur:

     1) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraphs 4 and 5 of this Article;

     2) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of electronic commerce goods due to an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where before such destruction or irretrievable loss, in accordance with this Code, the deadline for payment of import customs duties and taxes has come in respect of such goods.;

     3) refusal to release e-commerce goods in accordance with the customs procedure for release for domestic consumption - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the declaration for e-commerce goods;

     4) revocation of the declaration for electronic commerce goods in accordance with Article 113 of this Code and (or) cancellation of the release of electronic commerce goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the declaration for electronic commerce goods;

     5) confiscation or conversion of electronic commerce goods into the property (income) of a Member State in accordance with the legislation of that Member State;

     6) the detention of electronic commerce goods by the customs authority in accordance with Chapter 51 of this Code;

     7) placing for temporary storage or placement under one of the customs procedures of electronic commerce goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if earlier the release of such goods it was not produced.

     3. With respect to electronic commerce goods specified in paragraph 1 of this Article, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution (import customs duties, taxes, special anti-dumping, countervailing duties are payable) prior to the release of goods in accordance with the customs procedure for release for domestic consumption.

4. Import customs duties and taxes in respect of electronic commerce goods specified in paragraph 1 of this Article shall be payable in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for electronic commerce goods.

     The rates of the Single Customs Tariff of the Eurasian Economic Union are applied to calculate import customs duties.

     5. Special, anti-dumping, countervailing duties in respect of electronic commerce goods specified in paragraph 1 of this Article shall be payable in the amount calculated in the declaration for electronic commerce goods, taking into account the provisions of Chapter 12 of this Code.

Article 3098. The application of customs duties and the fulfillment of the obligation to pay customs duties in respect of electronic commerce goods purchased by individuals

     1. The object of customs duty in respect of electronic commerce goods is electronic commerce goods purchased by individuals.

     2. For the purposes of calculating customs duties on electronic commerce goods, the basis for calculating them, depending on the categories of electronic commerce goods purchased by individuals imported into the customs territory of the Union and the types of rates applied, is the cost of such goods and (or) their physical characteristics in physical terms (quantity, weight, including taking into account the primary packaging of the product, which is inseparable from the product before its consumption and (or) in which the product is presented for retail sale, volume or other characteristics of the product).

     The cost of electronic commerce goods purchased by individuals is determined in accordance with Article 30910 of this Code.

     3. The uniform customs duty rate for electronic commerce goods is determined by the Commission. Such a single rate of customs duty can be determined depending on the categories of electronic commerce goods purchased by individuals, cost, weight and (or) quantitative norms.

     4. The Commission may determine the cost, weight and (or) quantitative norms within which electronic commerce goods purchased by individuals are imported into the customs territory of the Union without paying customs duties on electronic commerce goods, and in cases determined by the Commission, within stricter norms than those determined by the Commission, established by the legislation of the Member States.

     5. Electronic commerce goods exported from the customs territory of the Union to foreign individuals who are recipients of such goods are exported from the customs territory of the Union without payment of customs duties, unless otherwise established by the legislation of the Member State from whose territory such goods are exported.

     If the legislation of a Member State establishes the need to pay customs duties in respect of electronic commerce goods specified in the first paragraph of this paragraph, the legislation of such Member State may establish the object of customs duties, the circumstances of the occurrence and termination of the obligation to pay customs duties in respect of such goods, the terms and procedure for the performance of such duties, the procedure for refund and collection of such duties.

     6. Customs duties in respect of electronic commerce goods purchased by individuals imported into the customs territory of the Union and exported from the customs territory of the Union shall be applied in accordance with Article 47 of this Code.

     7. The customs duty on electronic commerce goods is calculated in the currency of the Member State to whose customs authority the declaration for electronic commerce goods has been submitted.

     8. For the purposes of calculating customs duties on electronic commerce goods, the rates effective on the date of registration by the customs authority of the declaration for electronic commerce goods shall apply.

     If, for the purposes of calculating customs duties on electronic commerce goods, it is required to convert a foreign currency into the currency of a Member State, such conversion shall be carried out at the exchange rate in effect on the date of registration by the customs authority of the declaration for electronic commerce goods.

     9. The amount of customs duty in respect of electronic commerce goods to be paid and (or) collected using a single rate of customs duty is determined by applying the base for calculating customs duties in respect of electronic commerce goods and the corresponding single rate of customs duty.

     10. In respect of electronic commerce goods purchased by individuals, the time of fulfillment of the obligation to pay (date of payment) of customs duty in respect of electronic commerce goods, the procedure for refunding (offsetting) the amounts of customs duty in respect of electronic commerce goods and other monetary funds (money) shall be determined in accordance with Chapters 6 to 10 of this Code.

     11. Payers of customs duties in respect of electronic commerce goods are persons who have an obligation to pay customs duties in respect of electronic commerce goods in accordance with Article 3099 of this Code.

     12. The customs duty in respect of electronic commerce goods is payable in accordance with paragraph 1 of Article 61 of this Code.

     13. The customs duty in respect of electronic commerce goods is paid to accounts determined in accordance with the legislation of the Member State in which, in accordance with paragraph 1 of Article 61 of this Code, such customs duty is payable.

     14. The customs duty in respect of electronic commerce goods shall be paid in the currency of the Member State in which such customs duty is payable in accordance with paragraph 12 of this Article.

     15. The forms and methods of payment of customs duties in respect of electronic commerce goods are established by the legislation of the Member State in which such customs duty is payable.

     When paying customs duties on electronic commerce goods by wire transfer and if there are sufficient funds (money) in the payer's account to execute the order, the bank has no right to delay the execution of the payer's order to transfer the amounts of customs duty on electronic commerce goods and is obliged to execute it within 1 business day, if the legislation of the member statesmembers have not set a different deadline for its execution.

     16. Upon payment of the customs duty in respect of electronic commerce goods, the customs payments specified in subitems 1-4 of item 1 of Article 46 of this Code shall not be paid.

     17. Information on the calculation of customs duties in respect of electronic commerce goods is indicated in the declaration for electronic commerce goods.

     18. The obligation to pay customs duties in respect of electronic commerce goods is performed by the payer.

     The legislation of the Member States may establish the possibility of fulfilling the obligation to pay customs duties in respect of electronic commerce goods also by other persons.

     19. The obligation to pay customs duties in respect of electronic commerce goods is fulfilled by paying them within the time period established by paragraph 5 of Article 3099 of this Code, in the amount of the amounts calculated and payable in accordance with this Article.

     In case of non-fulfillment or improper fulfillment of the obligation to pay customs duties in respect of electronic commerce goods within the time period established by this Code, penalties shall be paid in accordance with paragraph 4 of Article 57 of this Code.

     The accrual, payment, collection and refund of penalties shall be made in the Member State in which, in accordance with paragraph 12 of this Article, the customs duty on electronic commerce goods is payable in accordance with the legislation of that Member State.

     Penalties shall not be paid if the customs authority collecting customs duties on electronic commerce goods has received, in accordance with the procedure determined by the Commission in accordance with paragraph 3 of Article 3099 of this Code, confirmation of the occurrence of circumstances in which the obligation to pay customs duties on electronic commerce goods is terminated.

     20. In case of non-fulfillment or improper fulfillment of the obligation to pay customs duties in respect of electronic commerce goods, the customs authority, in accordance with the procedure and within the time limits established by the legislation of the member States, shall send a notification to the payer of customs duties in respect of electronic commerce goods on the amounts of such customs duties not paid within the prescribed period, except for the cases provided for in the first paragraph of paragraph 21 of this Article, and the cases established by the legislation of the Member States in accordance with the second paragraph of paragraph 21 of this Article.

     The form of the said notification, the procedure and the deadline for the fulfillment of the requirements provided for in such notification shall be established in accordance with the legislation of the Member States.

     21. The customs authority shall not send the notification specified in paragraph 20 of this Article if, after the release of electronic commerce goods purchased by individuals, the fact of non-payment of customs duties in respect of electronic commerce goods calculated in one declaration for electronic commerce goods in respect of goods the recipient of which is one individual is revealed in an amount not exceeding in total the amount equivalent to 5 euros at the exchange rate, effective on the date of application of the exchange rate for calculating customs duties on electronic commerce goods in accordance with this article. In this case, the obligation to pay customs duties in respect of electronic commerce goods is terminated.

The legislation of the Member States may establish other cases when the notification referred to in paragraph 20 of this article is not sent.

     22. In case of non-fulfillment or improper fulfillment of the obligation to pay customs duties in respect of electronic commerce goods within the time period specified in the notification sent in accordance with paragraph 20 of this Article, as well as in cases established by the legislation of the Member States in accordance with paragraph two of paragraph 21 of this Article, the customs authority shall take measures to recover such customs duties in accordance with Chapter 11 of this Code, taking into account the specifics specified in paragraphs 23-27 of this Article.

     23. The measures for the collection of customs duties in respect of electronic commerce goods include the measures specified in paragraph 2 of Article 68 of this Code.

     24. In addition to the measures specified in paragraph 2 of Article 68 of this Code, the legislation of the Member States may establish such a measure to collect customs duties on electronic commerce goods as foreclosure on electronic commerce goods for which customs duties and taxes have not been paid, and other measures to collect customs duties and taxes on e-commerce goods purchased by individuals.

     Foreclosure on electronic commerce goods purchased by individuals in respect of whom the customs duty on electronic commerce goods has not been paid terminates the obligation to pay such customs duty in respect of these goods.

     25. Measures to collect customs duties in respect of electronic commerce goods specified in paragraphs 23 and 24 of this article shall be taken in accordance with the legislation of the Member State whose customs authority collects such customs duties.

     26. Measures to collect customs duties in respect of electronic commerce goods are not taken in the following cases::

     1) the time limit for collecting unpaid customs duties in respect of electronic commerce goods, established by the legislation of the Member State whose customs authority collects such customs duties, has expired;

     2) the amounts of customs duty in respect of electronic commerce goods, the collection of which proved impossible, in accordance with the legislation of the member state, the customs authority of which carried out the collection of these amounts, are declared uncollectible.;

     3) the obligation to pay customs duties in respect of electronic commerce goods has ceased in connection with the payment of such customs duties or in connection with other circumstances provided for in paragraph 2 of Article 3099 of this Code.;

     4) the obligation to pay customs duties in respect of electronic commerce goods has ceased in accordance with the second paragraph of paragraph 24 of this Article.;

     5) the occurrence of the death of an individual who, in accordance with this Code, has an obligation to pay customs duties on electronic commerce goods, or has been declared deceased in accordance with the legislation of a member state (in the case of a customs declaration by a person specified in the first paragraph of paragraph 1 of Article 3094 of this Code, electronic commerce goods purchased individuals);

     6) other cases established by the legislation of the Member State, the customs authority of which is collecting.

     27. The customs duty in respect of electronic commerce goods is collected by the customs authorities specified in Article 69 of this Code.

Article 3099. The emergence and termination of the obligation to pay customs duties in respect of electronic commerce goods, the deadline for its payment

     1. The obligation to pay customs duties in respect of electronic commerce goods arises from the electronic commerce operator, and in the case of customs declaration of electronic commerce goods by the declarant, from the declarant of such goods from the moment of registration by the customs authority of the declaration for electronic commerce goods.

     2. The obligation to pay customs duties in respect of electronic commerce goods is terminated by the electronic commerce operator, and in the case of customs declaration of electronic commerce goods by the declarant, by the declarant of such goods upon the occurrence of the following circumstances:

     1) fulfillment of the obligation to pay customs duties in respect of electronic commerce goods and (or) its collection in the amounts calculated in the declaration for electronic commerce goods and payable in accordance with this Code;

     2) the release of electronic commerce goods purchased by individuals who, in accordance with paragraph 4 of Article 3098 of this Code, are imported into the customs territory of the Union without paying customs duties on electronic commerce goods;

     3) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of electronic commerce goods purchased by individuals as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except for the following cases, when, prior to such destruction or irretrievable loss in accordance with this article, the deadline for payment of customs duties on electronic commerce goods has arrived in respect of these goods;

     4) confiscation or conversion of electronic commerce goods acquired by individuals into the property (income) of a Member State in accordance with the legislation of that Member State;

     5) refusal of the customs authority to release electronic commerce goods purchased by individuals - in respect of the obligation to pay customs duties on electronic commerce goods that arose when the customs authority registered a declaration for electronic commerce goods.;

     6) revocation of the declaration for e-commerce goods. in accordance with Article 113 of this Code, with respect to the obligation to pay customs duties on electronic commerce goods that arose upon registration of such a declaration.;

     7) the detention by the customs authority of electronic commerce goods purchased by individuals, in accordance with Chapter 51 of this Code, in respect of the obligation to pay customs duties on electronic commerce goods that arose prior to such detention;

     8) export from the customs territory of the Union, temporary storage or release, in accordance with this Code, of electronic commerce goods purchased by individuals who were seized or arrested during the verification of a crime report, criminal proceedings or an administrative offense case (administrative proceedings), in respect of which a decision was taken on their return, if such goods were not previously released in accordance with Article 3095 of this Code., - with respect to the obligation to pay customs duties on electronic commerce goods that arose before such a decision was made;

     9) identification, after the release of electronic commerce goods purchased by individuals, of the fact of non-payment of customs duties in respect of electronic commerce goods, calculated in one declaration for electronic commerce goods in respect of goods of which one individual is the recipient, in an amount not exceeding in aggregate the amount equivalent to 5 euros at the exchange rate in effect on the date of application of the exchange rate for the calculation of customs duties on electronic commerce goods in accordance with Article 3098 of this Code;

     10) non-application of measures to collect customs duties in respect of electronic commerce goods in accordance with subparagraph 4 of paragraph 4 of Article 68 of this Code - in respect of the amount of such customs duty recognized as uncollectible in accordance with the legislation of the Member States.

     3. The Commission has the right to determine the circumstances in which the obligation to pay customs duty in respect of electronic commerce goods ceases in cases where, in respect of the same imported (imported) electronic commerce goods purchased by individuals, the obligation to pay customs duty in respect of electronic commerce goods arose from different persons, for different circumstances and (or) repeatedly, including when the obligation to pay customs duties in respect of electronic commerce goods arose in one Member State, and the circumstances, in which the obligation to pay such customs duty ceases to have occurred in another Member State, as well as the procedure for interaction between customs authorities to confirm the occurrence of such circumstances.

     4. In respect of electronic commerce goods purchased by individuals, the customs duty in respect of electronic commerce goods shall be payable in the amount of the amounts calculated in accordance with Article 3098 of this Code in the declaration for electronic commerce goods.

     5. In respect of electronic commerce goods purchased by individuals, the obligation to pay customs duty in respect of electronic commerce goods is subject to execution (customs duty in respect of electronic commerce goods is payable) prior to the release of electronic commerce goods purchased by individuals.

6. In case of illegal movement of electronic commerce goods purchased by individuals across the customs border of the Union with an unreliable customs declaration, the customs duty on electronic commerce goods shall be calculated in accordance with Article 3098 of this Code. At the same time, the amounts of customs duty actually paid during the customs declaration of electronic commerce goods purchased by individuals in respect of electronic commerce goods are not re-paid (are not collected), and overpaid and (or) collected amounts of such customs duty are subject to refund in accordance with this Code.

Article 30910. The cost of e-commerce goods purchased by individuals

     1. The value of imported e-commerce goods purchased by individuals is stated in the declaration for e-commerce goods on the basis of information about their total value indicated in checks, invoices, bank payment documents and other documents related to the purchase of such goods, and when performing customs operations by an e-commerce operator - also on the basis of information related to by purchasing such goods received by an e-commerce operator from an electronic trading platform (if such information is available).

     2. The cost of e-commerce goods purchased by individuals must be stated on the basis of reliable, quantifiable and documented information.

     3. The value of electronic commerce goods purchased by individuals exported from the customs territory of the Union shall be determined in accordance with the legislation on customs regulation of the member state, to the customs authority of which the customs declaration of goods is carried out, and declared in the declaration for electronic commerce goods, if the determination of the value of exported electronic commerce goods purchased by individuals is provided for by the legislation of such Member State.

     4. Based on the results of customs control, the customs authority determines the value of electronic commerce goods purchased by individuals based on the information available to it on the price of similar goods in the following cases:

     1) the absence of information on the value of such goods in the documents referred to in paragraph 1 of this article, or the absence of such documents;

     2) the inability to identify the goods, information about which is contained in the documents specified in paragraph 1 of this Article, with the declared electronic commerce goods;

     3) the documents and (or) information specified in paragraph 1 of this Article do not confirm the accuracy of information on the value of the declared electronic commerce goods.;

     4) a significantly lower cost of e-commerce goods purchased by individuals is claimed compared to the market value of similar goods.

     5. As information on the cost of electronic commerce goods purchased by individuals, the customs authority may use, among other things, information indicated in catalogs and on the websites of foreign organizations engaged in the retail sale of similar goods.

     6. The person carrying out the customs declaration has the right to prove the accuracy of information on the value of electronic commerce goods purchased by individuals stated in the declaration for electronic commerce goods.

     7. For the purposes of applying this article, a similar product is understood to mean a product that is purchased or offered (was offered) for sale on comparable terms on electronic trading platforms on the Internet, has characteristics similar to those of imported electronic commerce goods purchased by an individual, that is, it is comparable to the declared electronic commerce goods purchased by an individual, according to its trademark, purpose, application, quality, technical and other characteristics.

     The legislation of the Member States on customs regulation may determine the specifics of using information on the price of similar goods when determining the value of electronic commerce goods purchased by individuals.";

     40) in article 311:

     the third paragraph after the words "the territory of the Union," should be supplemented with the words "electronic commerce goods purchased by individuals who have acquired the status of goods of the Union,";

     the seventh paragraph after the word "operators," should be supplemented with the words "intended for use or used by electronic commerce operators for storing electronic commerce goods,";

     41) paragraph 1 of Article 319, after the words "duty-free trade", add the words ", structures, premises (parts of premises) and (or) open areas (parts of open areas) of the electronic commerce operator specified in subparagraph 1 of paragraph 1 of Article 4292 of this Code";

     42) paragraph 1 of Article 379, after the words "Article 286", add the words "paragraphs 8 and 9 of Article 3096";

     43) in article 397:

     In paragraph 1, replace the words "and owners of duty-free shops" with the words ", owners of duty-free shops and e-commerce operators";

     Paragraph 2 after the word "trade" should be supplemented with the words ", register of electronic commerce operators";

     in the sentences of the first and second paragraphs of the second paragraph 4, the words "and subparagraph 1 of paragraph 1 of Article 428" should be replaced by the words ", subparagraph 1 of paragraph 1 of Article 428, subparagraphs 1 and 2 of paragraph 1 of Article 4293";

     44) in article 399:

     in paragraph 16:

     in the first paragraph:

     after the words "If", add the words "a legal entity simultaneously carries out activities (claims to carry out activities) as a customs representative, customs carrier and (or) electronic commerce operator, as well as if";

     replace the words "and (or) the customs carrier" with the words ", the customs carrier and (or) the electronic commerce operator";

     after the words "Article 407", add the words "paragraph 4 of Article 4292";

     Add sub-paragraphs 11-13 as follows:

     "11) to the register of customs representatives and the register of e-commerce operators;

     12) the register of customs carriers and the register of electronic commerce operators;

     13) the register of customs representatives, the register of customs carriers and the register of electronic commerce operators;";

     add subparagraph 31 as follows:

     "31) to the register of electronic commerce operators and the register of authorized economic operators;";

     add sub-paragraphs 5-7 as follows:

     "5) the register of customs representatives, the register of e-commerce operators and the register of authorized economic operators;

     6) the register of customs carriers, the register of electronic commerce operators and the register of authorized economic operators;

     7) the register of customs representatives, the register of customs carriers, the register of electronic commerce operators and the register of authorized economic operators.";

     in paragraph 17, the words "and (or) the customs carrier" should be replaced by the words ", the customs carrier and (or) the electronic commerce operator";

     45) add chapter 601 as follows:

"Chapter 601

E-commerce operator

Article 4291. Activities of an e-commerce operator

     1. An e-commerce operator performs customs operations in respect of e-commerce goods on the territory of the Member State, the customs authority of which it is included in the register of e-commerce operators, in accordance with international treaties and acts in the field of customs regulation.

     Customs operations in respect of electronic commerce goods purchased by individuals are performed by an electronic commerce operator on behalf of the declarants of such goods.

     2. The legislation of the Member States may establish qualification requirements for employees of electronic commerce operators who directly perform customs operations, and the conditions for issuing to such persons a document confirming their compliance with such qualification requirements.

Article 4292. Conditions for inclusion in the register of e-commerce operators

     1. The conditions for the inclusion of a legal entity applying to operate as an e-commerce operator in the register of e-commerce operators are:

     1) ownership, economic management, operational management or lease of structures, premises (parts of premises) and (or) open areas (parts of open areas), including those located in places (institutions) of international postal exchange intended for temporary storage of electronic commerce goods and (or) for storage of electronic goods goods placed under the customs procedure of a customs warehouse and meeting the requirements established in accordance with the legislation of the Member States (hereinafter referred to in this chapter as facilities (premises, sites)). If facilities (premises, sites) are leased, on the day of registration by the customs authority of an application to the customs authority for inclusion in the register of electronic commerce operators, a lease agreement for such facilities (premises, sites) must be concluded for a period of at least 1 year or for another period established by the legislation of the member States on customs regulation.;

     2) ensuring the fulfillment of the duties of a legal entity operating in the field of customs affairs in the amount determined in accordance with paragraph 4 of this Article;

     3) the absence on the day of registration by the customs authority of an application to the customs authority for inclusion in the register of electronic commerce operators:

     the obligation to pay customs duties, special, anti-dumping, countervailing duties, interest, and penalties not fulfilled in due time;

     the facts of initiation of bankruptcy proceedings against a legal entity;

4) the availability of an information system that ensures interaction with the information system of customs authorities, or the availability of another method of interaction of an electronic commerce operator with a customs authority provided for by the legislation of the member States through the information system of customs authorities for the purpose of sending electronic documents and information about electronic commerce goods, transactions performed with such goods, and individuals who have purchased such goods. products;

     5) the existence of an insurance contract for the risk of civil liability of the electronic commerce operator, which may occur as a result of damage to the property of the represented persons, for the insured amount determined by the legislation of the member States.

     2. The legislation of the Member States on customs regulation may establish additional conditions for the inclusion of a legal entity in the register of electronic commerce operators.

     3. The legislation of the Member States may establish that the condition for the inclusion of a legal entity applying to operate as an electronic commerce operator in the register of electronic commerce operators is the presence of at least 2 employees in the staff of this person who have a document confirming their compliance with the qualification requirements established by the legislation of the Member States.

     4. The amount of security for the performance of duties of a legal entity operating in the field of customs affairs is determined by the Commission.

     The legislation of the Member States may establish the amount of security for the performance of duties of a legal entity operating in the field of customs affairs exceeding the amount established by the Commission, including taking into account the limitation by the electronic commerce operator of the scope of its activities to customs operations in respect of electronic commerce goods purchased by individuals or electronic commerce goods intended for sale individuals.

Article 4293. Grounds for exclusion from the register of e-commerce operators

     1. The grounds for excluding an e-commerce operator from the register of e-commerce operators are:

     1) failure by the e-commerce operator to fulfill the obligations provided for in subitems 1, 2, 4-11 of paragraph 1 of Article 4295 of this Code;

     2) failure to fulfill, within the time period specified in the notification sent by the customs authority in accordance with paragraph 3 of Article 55, paragraph 3 of Article 73 and paragraph 20 of Article 3098 of this Code, the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, as well as failure to pay penalties and interest on time, if their term is The payment procedure is established by this Code and (or) the legislation of the Member States.;

     3) the statement of the e-commerce operator on its exclusion from the register of e-commerce operators;

     4) liquidation of a legal entity included in the register of electronic commerce operators;

     5) reorganization of a legal entity included in the register of electronic commerce operators, except in cases established by the legislation of the Member States.

     2. The legislation of the Member States may establish additional grounds for excluding a legal entity from the register of electronic commerce operators.

Article 4294. Rights of an e-commerce operator

     1. When carrying out its activities, an e-commerce operator has the right to request from individuals who are recipients of e-commerce goods, from electronic trading platforms, documents and information necessary for customs operations, and to receive such documents and information within the time limits ensuring compliance with the requirements established by this Code.

     2. If the customs declaration and other customs operations in respect of electronic commerce goods purchased by individuals are performed by an electronic commerce operator, the electronic commerce operator has the rights specified in paragraph 1 of Article 84 of this Code, and is also entitled to perform customs operations related to the modification (addition) of information stated in the declaration for electronic commerce goods, provided for in Article 112 of this Code.

     3. An e-commerce operator has the right to limit the scope of its activities to customs operations in respect of e-commerce goods purchased by individuals or e-commerce goods intended for sale to individuals.

Article 4295. Duties and responsibilities of an e-commerce operator

     1. The e-commerce operator is obliged to:

     1) comply with the conditions for inclusion in the register of electronic commerce operators established by subitems 1, 2, 4 and 5 of paragraph 1 of Article 4292 of this Code, as well as the legislation of the Member States in accordance with paragraph 2 of Article 4292 of this Code;

     2) not to disclose, not to use by him and (or) his employees for their own purposes and not to transfer to other persons information received from individuals who are recipients of electronic commerce goods and electronic trading platforms that constitute commercial, banking and other legally protected secrets, as well as other confidential information, except for the cases established by the Legislation of the Russian Federation. legislation of the Member States;

     3) inform the customs authority that included it in the register of electronic commerce operators about changes in the information it declared when it was included in the register of electronic commerce operators, and submit documents confirming such changes within 5 working days from the date of the change in such information or from the day when it became aware of their change;

     4) to ensure the safety of electronic commerce goods located in facilities (in premises, on sites);

     5) ensure the possibility of customs control;

     6) comply with the conditions for the use of electronic commerce goods in accordance with the customs procedure of the customs warehouse, established by paragraph 2 of Article 156 of this Code;

     7) keep separate records of electronic commerce goods placed in temporary storage and electronic commerce goods placed under the customs procedure of a customs warehouse located in facilities (premises, sites), and submit reports to customs authorities on such goods, including using information technology, in accordance with the legislation of the member states.members;

     8) keep separate records of electronic commerce goods placed under the customs procedure of a customs warehouse and electronic commerce goods placed under the customs procedure of a customs warehouse, purchased by individuals and exported from facilities (from premises, from sites), and submit reports to customs authorities on goods purchased by individuals and exported from facilities (from premises, from sites), including the use of information technology, in accordance with the legislation of the Member States;

     9) to prevent unauthorized persons who are not employees of the electronic commerce operator or who do not have authority over electronic commerce goods located in such facilities (premises, sites) from entering the facilities (premises, sites) without the permission of the customs authorities;

     10) comply with the requirements of customs authorities regarding the access of customs officials to electronic commerce goods located in facilities (premises, sites);

     11) interact with customs authorities through the information system specified in subparagraph 4 of paragraph 1 of Article 4292 of this Code;

     12) comply with other duties established by this Code and (or) established by the legislation of the Member States on customs regulation.

     2. In case of exclusion from the register of e-commerce operators, a legal entity must:

     1) in respect of electronic commerce goods placed in temporary storage, to ensure that customs operations related to the release of goods are performed within 30 working days from the day following the day of exclusion of such a legal entity from the register of electronic commerce operators.;

     2) in respect of electronic commerce goods placed in temporary storage by another electronic commerce operator, within 3 working days from the day following the day of exclusion of such a legal entity from the register of electronic commerce operators, notify such other electronic commerce operator of the need to ensure customs operations related to the release of goods within 30 days. working days from the day following the day of exclusion of such a legal entity from the register of electronic commerce operators;

     3) in respect of electronic commerce goods intended for sale to individuals placed under the customs procedure of a customs warehouse, to terminate the customs procedure of a customs warehouse in accordance with paragraph 7 of Article 3096 of this Code.

     3. If the customs declaration and other customs operations in respect of electronic commerce goods purchased by individuals are performed by an electronic commerce operator, he is obliged to perform the actions provided for in subparagraphs 1-4 of paragraph 2 of Article 84 of this Code. Customs duties are paid at the expense of the declarant's funds (money).

     In this case, the declarant does not perform the actions provided for in subparagraphs 1-4 of paragraph 2 of Article 84 of this Code.

4. In the case of customs operations provided for in subparagraph 1 of paragraph 4 of Article 3096, the electronic commerce operator is obliged to perform the actions provided for in subparagraphs 1-4 and 6 of paragraph 2 of Article 84 of this Code. Payment of customs duties, special, anti-dumping, countervailing duties is made at the expense of monetary funds (money) of an individual who purchased electronic commerce goods.

     5. For failure to fulfill the obligations provided for in paragraphs 3 and 4 of this Article, for declaring false information in the declaration for electronic commerce goods, as well as for submitting invalid documents, including forged and (or) knowingly containing false information, the electronic commerce operator is responsible in accordance with the legislation of the member States..";

     46) in paragraph 22 of Article 436, the words "and (or) the register of customs carriers" should be replaced by the words ", the register of customs carriers and (or) the register of electronic commerce operators", the words "or the customs carrier" should be replaced by the words ", the customs carrier and (or) the electronic commerce operator";

     47) paragraph 1 of Article 449 shall be worded as follows:

     "1. Before the entry into force of an international agreement within the Union allowing the filing of a declaration for goods, a declaration for electronic commerce goods to any customs authority in the customs territory of the Union:

     1) the goods declaration is submitted:

     the customs authority of the member State, in accordance with the legislation of which a person who is a declarant of goods has been established, registered or permanently resides in its territory, if the declarant of goods is a person of the Member State specified in subparagraph 1 of paragraph 1 of Article 83 of this Code, as well as a foreign person specified in the second paragraph of subparagraph 2 of paragraph 1 of Article 83 of this Code;

     to the customs authority of the Member State in whose territory the declared goods are located, if the declarant of the goods is a foreign person specified in paragraph three or four of subparagraph 2 of paragraph 1 of Article 83 of this Code or subparagraph 5 of paragraph 1 of Article 83 of this Code.;

     to the customs authority of the Member State in whose territory the declared goods and the person specified in subparagraph 3 of paragraph 1 of Article 83 of this Code are located, if such person acts as the declarant of the goods.;

     2) a declaration for e-commerce goods is submitted:

     to the customs authority of the member state in whose territory an individual who is a recipient of electronic commerce goods permanently or temporarily resides (temporarily resides), if the customs declaration of electronic commerce goods purchased by individuals is carried out by a person who, in accordance with the first paragraph of paragraph 1 of Article 3094 of this Code, may act as a declarant of such goods;

     the customs authority of the Member State, in accordance with the legislation of which a person who is an electronic commerce operator has been established (registered) and in whose territory an individual who is a recipient of electronic commerce goods permanently or temporarily resides (temporarily resides), if the customs declaration of electronic commerce goods is carried out by an electronic commerce operator.";

     48) add paragraph 7 to Article 464 as follows:

     "7. The customs declaration of electronic commerce goods purchased by individuals may be carried out in each of the Member States by customs representatives acting on behalf of and on behalf of the natural persons declaring such goods within 6 months from the date of inclusion in the register of electronic commerce operators of the first electronic commerce operator, but not more than 12 months from the date of entry into force of the Protocol on Amendments to the Agreement on the Customs Code of the Eurasian Economic Union dated April 11, 2017, signed on December 25, 2023."

Article 2

     This Protocol shall enter into force on the date of receipt by the depositary, through diplomatic channels, of the last written notification on the completion by the Member States of the internal procedures necessary for its entry into force.

     Done in St. Petersburg on December 25, 2023, in one original copy in Russian.

     The original copy of this Protocol shall be kept in the Eurasian Economic Commission, which, as the depositary of this Protocol, will send a certified copy to each Member State.

For the Republic of Armenia

For the Republic of Belarus

For the Republic of Kazakhstan

For the Kyrgyz Republic

For the Russian Federation

The Law of the Republic of Kazakhstan dated October 4, 2025 No. 221-VIII SAM.

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

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