On the ratification of the Agreement on the Procedure for Monitoring the Correctness of Determining the Customs Value of Goods Transported across the Customs Border of the Customs Union

Home / RLA / On the ratification of the Agreement on the Procedure for Monitoring the Correctness of Determining the Customs Value of Goods Transported across the Customs Border of the Customs Union

The Law of the Republic of Kazakhstan dated April 9, 2010 No. 268-IV.

RCPI's note! The Agreement is terminated in connection with the entry into force of the Treaty on the Eurasian Economic Union, ratified by the Law of the Republic of Kazakhstan dated 14.10.2014 No. 240-V (for the procedure of entry into force, see Article 113).

To ratify the Agreement on the Procedure for Monitoring the Correctness of Determining the Customs Value of Goods Transported across the Customs Border of the Customs Union, signed in Moscow on December 12, 2008.

President

Republic of Kazakhstan

N. Nazarbayev

AGREEMENT on the procedure for monitoring the correctness of determining the Customs value of Goods transported across the Customs border of the Customs Union

The Government of the Republic of Belarus, the Government of the Republic of Kazakhstan and the Government of the Russian Federation, hereinafter referred to as the Parties,

in order to reach agreements on the procedure for monitoring the correctness of determining the customs value of goods transported across the customs border of the Customs Union in the single customs territory of the member States of the Customs Union within the framework of the Eurasian Economic Community,

guided by the provisions of the Agreement on Determining the Customs Value of Goods Transported across the Customs Border of the Customs Union dated January 25, 2008,

have agreed on the following:

Article 1

This Agreement defines the main provisions for monitoring the correctness of determining the customs value of goods transported across the customs border of the Customs Union within the framework of the Eurasian Economic Community (hereinafter, respectively, control of the customs value of goods, the Customs Union), on the basis of which international treaties of the member states of the customs Union regulating customs relations in the customs Union will be formed.

Article 2

The customs value of goods is controlled by the customs authority of the state of each of the Parties (hereinafter referred to as the customs authority). both during the customs clearance of goods and after the release of goods in accordance with the provisions of international treaties of the member States of the Customs Union governing the customs clearance and customs control of goods transported across the customs border of the Customs Union.

The provisions of this Agreement do not apply to goods transported across the customs border of the Customs Union by individuals for personal and other non-entrepreneurial needs.

Article 3

Based on the results of the control of the customs value of the goods, the customs authority decides whether to accept the declared customs value of the goods or to adjust the declared customs value of the goods.

Until the customs authority makes a decision regarding the customs value of the goods, the control of the customs value of the goods is considered incomplete.

When checking the customs value of goods, the customs authority may decide to conduct an additional check in accordance with Article 6 of this Agreement.

The decision taken by the customs authority must be communicated in writing to the person declaring the goods.

Article 4

A decision on the need to adjust the declared customs value of goods is made if the customs authority finds that the person declaring the goods has provided false information about the customs value of the goods.

The decision taken by the customs authority on the need to adjust the declared customs value of goods is communicated to the person declaring the goods by sending him a request, which must contain the justification for the decision and the deadline for its execution.

If the person declaring the goods fails to comply with the customs authority's request for an adjustment of the declared customs value of the goods within the prescribed period, sent upon the discovery of false information about the customs value of the goods, the adjustment of the declared customs value of the goods is carried out by the customs authority.

Article 5

The adjustment of the customs value of goods and the recalculation of customs duties and taxes payable are carried out in accordance with the procedure and in accordance with the forms established by international treaties of the member States of the Customs Union, and before the entry into force of such treaties - by the legislation of each of the States of the Parties.

Article 6

If, during the control of the customs value of goods prior to their release, the customs authority finds signs indicating that the declared customs value of the goods has not been properly confirmed, or that it may be unreliable, the customs authority shall conduct an additional check in accordance with the procedure established by international treaties of the member States of the Customs Union regulating customs relations. in the customs union.

In order to carry out additional verification of the declared information on the customs value of the goods, the customs authority may request additional documents and information from the person declaring the goods. The request is made in writing.

The person declaring the goods is obliged to provide additional documents and information requested by the customs authority or to provide in writing an explanation of the reasons why they cannot be provided.

The person declaring the goods has the right to prove the legality of using his chosen method of determining the customs value of the goods and the reliability of the documents and information provided by him.

When the customs authority carries out additional verification of the declared information on the customs value of goods, as well as if, when determining the customs value of goods, it becomes necessary to postpone a decision on the customs value of goods, the person declaring the goods has the right to receive these goods if, if necessary, they are provided with sufficient guarantees to ensure payment of customs duties, taxes, such goods may be taxed.

Article 7

Control of the customs value of goods after the release of goods, in respect of which the customs authority has previously made a decision, is carried out in accordance with international treaties of the member States of the Customs Union governing the customs control of goods after their release. Before the entry into force of such international treaties, the norms of the legislation of each of the States of the Parties shall apply.

Article 8

Disputes related to the application or interpretation of the provisions of this Agreement shall be resolved through consultations and negotiations between the Parties, and in case of failure to reach an agreement, such disputes shall be referred by any interested Party to the Court of the Eurasian Economic Community.

Article 9

By agreement of the Parties, amendments may be made to this Agreement, which are formalized in separate protocols.

Article 10

The procedure for entry into force, accession to and withdrawal from this Agreement is determined by the Protocol on the Procedure for Entry into Force of International Treaties aimed at Forming the Legal Framework of the Customs Union, withdrawal from and Accession to them dated October 6, 2007.

Done in Moscow on December 12, 2008, in one original copy in the Russian language.

The original copy of this Agreement shall be kept by the depositary, which, prior to the transfer of the functions of the depositary to the Customs Union Commission, is the Integration Committee of the Eurasian Economic Community.

The Depositary will send each Party a certified copy of this Agreement.

For the Government

Republics

Russian

Belarus

Kazakhstan

Federations

I hereby certify that these texts are complete and authentic copies of the Decision of the Interstate Council of the Eurasian Economic Community (the supreme body of the Customs Union) No. 4 and its annexes, signed on December 12, 2008 in Moscow on behalf of the Republic of Belarus by Prime Minister of the Republic of Belarus S.S. Sidorsky, on behalf of the Government of the Republic of Kazakhstan by the Prime Minister of the Republic of Kazakhstan Masimov K.K., from the Government of the Russian Federation - Chairman of the Government of the Russian Federation Putin V.V.

The original copy is kept in the Integration Committee of the Eurasian Economic Community.

Head of Legal Department

Department

V.S. Knyazev

President

Republic of Kazakhstan

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