THE AGREEMENT About the order of moving of the goods by physical persons for a private use through customs border of the customs union

THE AGREEMENT

About the order of moving of the goods by physical persons for a private use through customs border of the customs union and fulfillment of the customs operations connected with their release.

Republic Belarus, Republic Kazakhstan and the Russian Federation called further the Parties being based on positions of the Contract on creation of unitary customs territory and formation of the customs union from October, 6th, 2007 and the Contract on the Customs code of the customs union from November, 27th, 2009 being guided by recognized principles and norms of international law have agreed as follows:

I. General provisions

  Clause 1

                                          Order of moving of the goods by physical persons for a private use

1. The present Agreement defines an order of moving of the goods for a private use including vehicles by physical persons through customs border of the customs union (further – customs border) and fulfillment of the customs operations connected with their release.

The order of moving of the goods for a private use by physical persons through customs border defines:

criteria of reference of the goods to the goods for a private use;

cost, quantitative and weight norms of moving of the goods for a private use with exemption of customs payments;

cases of customs payments’ exemption of separate categories of the goods for a private use;

order of application of the customs duties, taxes concerning the goods for a private use.

2. Legal relationships arising in connection with moving of the goods for a private use by physical persons through the customs border not settled by the present Agreement are defined by the customs legislation of the customs union and (or) the legislation of member state of the customs union.

3. By the customs legislation of the customs union some moments are defined:

order of moving of cash resources (money) and (or) monetary tools by physical persons through customs border;

features of moving of the goods for a private use through customs border taken out from the territory of the Kaliningrad region of the Russian Federation and imported on the other part of customs territory of the customs union including through the territory of the state which is not a member of the customs union and also taken out from the other part of customs territory of the customs union and imported on the territory of the Kaliningrad region of the Russian Federation.

                                                                              Clause 2

                                                                       The terms used in the present Agreement

1. For the present Agreement following terms and their definitions are used:

1) a car – motor vehicles:

passenger cars and other motor vehicles intended mainly for transportation of people classified in a commodity position 8703 of unitary Commodity nomenclatures of foreign trade activities of the customs union (further – CN FTA CU) except for specified in the paragraph of the third present subparagraph, (further – cars);

quadrocycles, snowmobiles and other automobile vehicles classified in a commodity position 8703 of CN FTA CU not intended for movement on public roads;

motorcycles, mopeds, the motor scooters classified in a commodity position 8711 of CN FTA CU;

motor vehicles for transportation no more than 12 persons including the driver classified in a commodity position 8702 of CN FTA CU, motor vehicles for transportation of cargoes with full weight to 5 tons, classified in commodity positions 8704 21 and 8704 31 CN FTA CU;

2) date of arrival (resettlement) of the physical person on a constant residence to member state the customs union – date of issue of the document confirming reception of the status of the refugee, the compelled immigrant or a recognition of the person arrived (moved) on a constant residence to member state the customs union according to the legislation of this state;

3) seafood – the crustacea classified in a commodity position 0306 of CN FTA CU with the exception of spiny lobsters classified in a commodity position 0306 21 000 0 of CN FTA CU, the lobsters classified in a commodity position 0306 22 of CN FTA CU, the shrimps classified in a commodity position 0306 23 of CN FTA CU;

4) the indivisible goods for a private use - the goods for a private use with weight more than 35 kgs consisting of one unit or one complete set of the goods including moved to the disassembled, not collected, incomplete or not complete kind provided that the goods possess the basic property of the collected, complete or completed goods. Completeness can be defined on the basis of the data on labels, in passports of products, guarantee coupons, packing sheets, other documents presented by the manufacturer, the seller or the sender of the goods and also on the assumption of the standard (traditional) application of such goods or the complete set answering to their functional mission;

5) system of a double corridor – the simplified system of the customs control allowing physical persons coming through customs border to carry out an independent choice between "a red" corridor (with customs declaring of the goods for a private use in writing) and "a green" corridor;

6) the customs duties, the taxes raised under the unitary rate – a total sum of the customs duties, the taxes estimated concerning the goods for a private use moved by the physical person without division into the component customs duties, taxes;

7) the goods which were in the use – the goods having visible signs of wearing, washings, operation;

8) members of a family – the husband and the wife consisting in the registered marriage, parents, children, adoptives, adopted, brothers and sisters, the grandfather (grandpa), the grandmother (grandma), grandsons and invalid dependents.

2. Other terms used in the present Agreement are applied in the values established by the customs legislation of the customs union and (or) the legislation of member states of the customs union.

                                                                              Clause 3

        Criteria of reference of the goods moved through customs border to the goods for a private use

1. Rating of the goods moved by physical persons through customs border as the goods for a private use is carried out by customs body with use of a control system of risks on the assumption of:

statements of the physical person about the moved goods (in the oral or written form with use of the passenger customs declaration) in the cases established by the present Agreement;

character and quantity of the goods;

frequencies of crossing by the physical person and (or) movings of the goods by it through customs border.

2. The goods specified in the appendix 1 to present Agreement irrespective of the criteria specified in point 1 of present article do not concern the goods for a private use.

3. To the goods which have been not carried according to points 1 and 2 of present articles to the goods for a private use positions of the present Agreement are not applied.

4. If under the pretext of the goods for a private use there were declared and released the goods imported for the purpose of their use in enterprise activity such goods are considered illegally moved through customs border and to such goods after their release norms of the Customs code of the customs union (further – the Code) without the features established by chapter 49 of the Code and positions of the present Agreement are applied.

                                                                     Clause 4

                            Application of prohibitions and restrictions concerning the goods for a private use

1. At import of the goods for a private use on customs territory of the customs union and (or) export from this territory prohibitions and restrictions specified in the appendix 2 to present Agreement are applied.

By the international contracts of member states of the customs union, decisions of the Commission of the customs union and (or) standard legal certificates of member states of the customs union published according to the international contracts of member states of the customs union other prohibitions and restrictions concerning the goods for a private use can be established.

2. Moving of the goods for a private use through customs border limited to import and (or) to export except for specified in point 3 of present article is supposed at representation to customs body of the documents confirming observance of restrictions given out by the authorized bodies of member state of the customs union according to the customs legislation of the customs union.

3. To the goods for a private use moved through customs border measures of nontariff and technical regulation are not applied.

4. Release of the goods for a private use that are subject to phytosanitary, veterinary and to other kinds of the state control according to the international contracts of member states of the customs union is carried out after doing corresponding kinds of the control.

                                                                     Clause 5

                                          The goods for a private use being under the customs control

1. The goods for a private use imported on customs territory of the customs union and subject to customs declaring (further – declaring) according to the Code and the present Agreement are under the customs control from the moment of crossing of customs border and to:

1) their release for the purpose of the circulation in customs territory of the customs union without restrictions on using and the order (further – the free circulation);

2) payments of the due sums of the customs duties, taxes concerning the goods which release for a private use in customs territory of the customs union has been carried out in the presence of restrictions on using and (or) to the order by the goods for a private use established in connection with use in their relation of privileges on payment of the customs duties, taxes;

3) putting under customs procedures of refusal in favor of the state or destruction according to the Code;

4) actual export from customs territory of the customs union;

5) becoming the property of member state of the customs union according to the legislation of this state;

6) destructions (irrevocable loss) owing to an accident or a force majeure action or as a result of a natural decrease under normal conditions of transportations (transportation) and storage.

4. The goods for a private use in relation of  which according to the present Agreement declaring can not be made are not released from the customs control if the other is not established by the customs legislation of the customs union and (or) the legislation of member states of the customs union.

                                                                     Clause 6

                                     Moving of the goods for a private use with use of a double corridor system

1. In places of arrival in customs territory of the customs union or departure from this territory (further – arrival or departure places) the system of a double corridor can be applied.

"The green" corridor is specially designated in places of arrival or departure by a place intended for moving by physical persons through customs border in accompanied luggage of the goods for a private use that are not subject to customs declaring at simultaneous absence of not accompanied luggage at such persons.

"The red" corridor is specially designated in places of arrival or departure by a place intended for moving by physical persons through customs border in accompanied luggage of the goods that are subject to customs declaring and also the goods in relation of which declaring at the physical person’s will is carried out.

2. The list of arrival or departure places in which the system of a double corridor is applied and also an order of formation of such list is defined by the authorised body of member state of the customs union, namely: the State customs committee of Republic Belarus – from the Belarus Side, Ministry of Finance of the Republic Kazakhstan – from the Kazakhstan Side, Federal customs service – from a Russian Side.

3. The system of a double corridor can not be applied in halls of officials and delegations organized in places of arrival or departure.

4. Non-use of separate forms of the customs control in "a green" corridor does not mean that physical persons are released from a duty to observe requirements of the customs legislation of the customs union and (or) legislations of member state of the customs union.

5. Taking into account the operative conditions which have developed in places of arrival or departure in exceptional cases under the decision of customs body "the green" corridor can be temporarily closed for the physical persons coming and moving the goods for a private use through customs border.

                                    II. The Customs operations made with the goods for a private use

Clause 7

   Fulfillment of customs operations concerning the goods for a private use

1. Customs operations concerning the goods for a private use are made depending on ways of moving in arrival or departure places or in customs body of member state of the customs union on the territory of which a physical person lives constantly (or temporarily) having the right to represent itself as the customs applicant of such goods.

2. In arrival or departure places and also in customs body of member state of the customs union on the territory of which a physical person lives constantly (or temporary) having the right to represent itself as the customs applicant of such goods concerning the goods for a private use the customs operations connected with declaring, release for a private use without a premise under customs procedures (except for a customs procedure of customs transit) in an order established by the present Agreement can be made.

3. At will of the person moving the goods for a private use concerning such goods there can be made the customs operations connected with their:

placing on temporary storage;

premise under customs procedures according to the Code;

export from customs territory of the customs union if they did not leave an arrival place.

4. In places of arrival the goods for a private use imported into accompanied luggage can be placed under a customs procedure of customs transit as it should be and on the conditions established by article 9 of the present Agreement.  

5. At moving of the goods for a private use by physical persons customs bodies give to these persons possibility to make customs operations without leaving vehicles except for cases when it is necessary for observance of the customs legislation of the customs union.

6. In a case when physical persons don’t do customs operations concerning the goods for a private use provided by the present article or impossibility of their release the specified goods are subject to detention according to Code chapter 21.

7. The order of fulfillment of customs operations concerning the goods for a private use moved by physical persons through customs border and reflections of the fact of a recognition of such goods not being under the customs control is defined by the decision of the Commission of the customs union.

8. The customs control concerning the goods for a private use moved through customs border is made according to the Code.

9. Features of fulfillment of customs operations concerning the goods for a private use of the physical person arriving (moving) on a constant residence to member state the customs union, the refugee, the compelled immigrant are defined by the decision of the Commission of the customs union.

10. Features of fulfillment of customs operations concerning the goods for a private use sent in the international items of mail are defined by the customs legislation of the customs union.

                                                                  Clause 8

                                                             Declaring of the goods for private use

1. Declaring of the goods for a private use is carried out by physical persons at their coming through customs border simultaneously with representation of the goods to customs body.

Declaring of the goods for a private use except for sent in the international items of mail and placed under a customs procedure of customs transit is made in writing with application of the passenger customs declaration.

The form of the passenger customs declaration, order of its filling, giving and registration are defined by decisions of the Commission of the customs union.

The physical person has the right to make voluntarily declaring of the goods for a private use that is not subject to customs declaring in writing with use of the passenger customs declaration.

2. To customs declaring in writing are subject:

1) the goods for a private use moved not in an accompanied luggage or delivered by a carrier to the physical person;

2) the goods for a private use moved in any way in relation of which prohibitions and restrictions except measures of not tariff and technical regulation are applied;

3) the goods for a private use moved in any way including temporarily imported which cost and (or) quantity exceeds norms of moving of such goods with the exemption of customs payments;

4) vehicles for a private use moved in any way except for vehicles for a private use registered in the territory of the member states of the customs union temporarily taken out from customs territory of the customs union and imported back on such territory;

5) cash resources and (or) the monetary tools moved by physical persons through customs border in the cases established by the customs legislation of the customs union;

6) cultural values;

7) the goods for a private use imported in the accompanied luggage if the physical person moving them has not accompanied luggage;

8) the goods for a private use specified in points 3 – 10 of section I appendix 3 to the present Agreement.

3. Declaring of the goods is made for a private use by the customs applicant or the customs representative operating for and on behalf of the customs applicant.

Declaring of the goods for a private use of the physical person who has not reached age of 16 is made by the person accompanying it (one of parents, the adoptive father, the tutor or the trustee of this person, other face accompanying him or the representative of a carrier in the absence of accompanying persons and at the organised departure (entrance) groups of under age persons without parents, adoptive fathers, tutors or trustees, other persons – the head of group or the representative of a carrier).

The physical person of member state of the customs union or the foreign physical person can be the customs applicant:

who at the moment of crossing the customs border has the right of possession, using and (or) disposal concerning the goods for a private use moved in accompanied luggage;

transferred (transferring) the goods for a private use including the vehicles moved in unaccompanied luggage to a carrier for their actual moving through customs border;

acting as the sender of the goods for a private use sent in the international items of mail;

in whose address in the capacity of the goods delivered by a carrier the goods for a private use has arrived including transport vehicles or who sends such goods beyond the limits of customs territory of the customs union;

going on a vehicle for a private use moved through the customs border belonging to it on the right of possession, using and (or) disposal;

the got right of possession, using and (or) disposal on a transport vehicle for a private use being in customs territory of the customs union under the customs control on a judgment or the right of inheritance;

possessing the right of possession, using and (or) disposal concerning a transport vehicle for a private use which is in customs territory of the customs union under the customs control;

possessing the right to move the goods for a private use with the exemption of customs payments in the cases provided in the appendix 3 to present Agreement.

4. At customs declaring of the moved goods for a private use in writing the customs applicant is obliged:

1) to present documents to customs body on the basis of which the customs declaration is filled including confirming the pay of customs payments or maintenance of payment of the customs duties, taxes;

2) to show the declared goods on request of the official of customs body;

3) to pay due customs payments or to provide payment of the customs duties, taxes in the cases established by the Code and (or) the present Agreement;

4) to fulfill other requirements provided by the customs legislation of the customs union.

5. At moving through customs border of coffins with bodies (remains) and urns with remains (ashes) of dead people declaring is carried out by a filling of application in any form by the person accompanying a coffin with a body (remains) or an urn with remains (ashes) of dead people with representation of documents specified in the second and third parts of the present point.

At export of coffins with bodies (remains) and urns with remains (ashes) of dead people from customs territory of the customs union following documents are represented:

1) the certificate on the death given out by civil registration departments in an order to establish for civil registration in member states of the customs union or the health certificate on death or notarially certified copies of the specified documents;

2) the conclusion of local bodies of the state sanitary inspection written in any form about the possibility of exhumation in case of a reinterment;

3) the certificate (inquiry) of any form of the specialized organization which was carrying out ritual services on soldering of zinc coffins with instructions that there are no extraneous enclosures in them, with the appendix of the inventory of things and values of the dead person in case of their sending together with a body (remains) of the dead person.

At import of urns with remains (ashes) and coffins with bodies (remains) of dead people on customs territory of the customs union following documents are represented:

1) the certificate on the death given out by the authorized establishment of the country of departure or the health certificate on death or a copy of the given documents;

2) the certificate (inquiry) of any form of the organization which was carrying out ritual services on soldering of zinc coffins with instructions that there are no extraneous enclosures in them, with the appendix of the inventory of things and values of the dead person in case of their sending together with a body (remains) of the dead person.

                                                                  Clause 9

                      Premise of the goods for a private use under a customs procedure of customs transit

1. Under a customs procedure of customs transit following goods for a private use moved in accompanied luggage can be located:

transport vehicles for a private use not registered in customs territory of the customs union and territory of the foreign state; 

the goods for a private use in relation of which the exemption of customs payments according to points 3 – 10 of section I appendix 3 to the present Agreement is given at their moving from a place of arrival to customs body in the region of which the physical person lives constantly or temporarily.

Order and conditions of a premise of the goods for a private use under a customs procedure of customs transit are defined by the customs legislation of the customs union and the present Agreement.

2. At a premise of the goods for a private use under a customs procedure of customs transit the physical person represents the transit declaration to customs body and brings maintenance of payment of the customs duties, taxes if the other is not defined by the present Agreement.

3. By transportation of the goods for a private use according to a customs procedure of customs transit the physical person who represents itself as the customs applicant, performs the same duties as a carrier according to the customs legislation of the customs union.

                                                                   Clause 10

                                                           Release of the goods for a private use

1. The customs operations connected with release of the goods for a private use are made in the relation:

the goods for a private use (except for transport vehicles) moved by physical persons in accompanied luggage, - in arrival or departure places or in customs body in the region of which the physical person lives constantly or temporarily;

the goods for a private use (except for transport vehicles) moved by physical persons in unaccompanied luggage or as the goods delivered by a carrier, - in places of arrival or the departure being the international sea (river) ports, the airports or equal to them according to the legislation of member states of the customs union or in customs body of appointment (a delivery place) being in territory of member state of the customs union where the physical person lives constantly or temporarily or in customs body of departure;

transport vehicles for a private use registered in the territory of foreign state moved by the following on them physical persons, - in arrival or departure places or in customs body in the region of which the physical person lives constantly or temporarily;

transport vehicles for a private use registered in the territory of foreign state moved by physical persons in unaccompanied luggage or as the goods delivered by a carrier, - in places of arrival or the departure being the international sea (river) ports, the airports or equal to them according to the legislation of member states of the customs union or in customs body of appointment (a delivery place) or customs body of departure;

transport vehicles for a private use not registered in the territory of foreign state and customs territory of the customs union moved by the following on them physical persons, - in arrival places of member state on the territory of which the physical person lives constantly or temporarily or in customs body in the region of which the physical person lives constantly or temporarily or in departure places;

transport vehicles for a private use not registered in the territory of foreign state and customs territory of the customs union moved by physical persons in unaccompanied luggage or as the goods delivered by a carrier, - in places of arrival or the departure being the international sea (river) ports, the airports or equal to them according to the legislation of member states of the customs union or in customs body of appointment (a delivery place) being in the territory of member state of the customs union where the physical person lives constantly or temporarily or in customs body of departure;

the goods for a private use (except for transport vehicles) moved in accompanied luggage which are the exempted from customs payments as it should be and on the conditions established by points 3-10 of section I appendix 3 to present Agreement:

1) in customs body in the region of which the physical person moving the goods lives  constantly or temporarily;

2) in arrival or departure places – on conditions that the customs body of one member state of the customs union confirms to customs body of another member state of the customs union about performance by the physical person of conditions to exempt from customs payments.

2. Release of the goods for a private use or refusal in such release are carried out in following terms:

immediately after doing the customs control at moving of the goods for a private use in accompanied luggage except for cases when release of the specified goods is impossible for the reasons which are not dependent on customs body in places of arrival or departure;

not later than one working day following the day of registration of the passenger customs declaration in customs body in the region of which the physical person lives constantly or temporarily or other customs body according to positions of the present Agreement.

Prolongation of term of release of the goods for a private use is carried out in the order provided by the Code.

                                                                     Clause 11

                                          Restrictions on use of the goods for a private use after their release

1. Vehicles for a private use specified in points 22 and 23 of section V appendix 3 to the present Agreement can be used in customs territory of the customs union by the physical persons who have carried out their import.

2. Transfer of the right of use and (or) orders for a private use to other persons is supposed by such vehicles only:

under condition of their customs declaring and payment of the customs duties taxes under the rates provided by points 10 – 12 of section IV appendix 5 to the present Agreement for release of the goods for a private use in the free reference if other unitary rates are not established according to the international contract of member states of the customs union. Release of such vehicles in the free reference is carried out in that customs body in the region of which the physical person to whom rights of use and (or) orders are transferred lives constantly or temporarily;

for export of vehicles beyond the limits of the specified territory with the permission of customs body according to the legislation of member state of the customs union if such export cannot be carried out the customs applicant on a cause of death, a serious illness of the physical person who has carried out import or other objective reason.

3. Before the expiry of the term temporary admission the vehicles specified in point 1 of present article are subject to customs declaring to customs body for the purpose of release in the free reference, for the purpose of return export or a premise under the customs procedures established by the Code.

The physical person is released from a duty of declaring the transport vehicles provided by the first part of the present point if concerning the specified vehicles there have come the circumstances provided by subparagraphs 5) and 6) of point 1 of article 5 of the present Agreement before the expiry of the term of temporary admission of such vehicles and proofs of approach of such circumstances are given to customs body.

                                    III. Customs payments

Clause 12

The payment of customs payments concerning the goods for private use

1. Customs payments are not paid concerning the goods for a private use moved through the customs border specified in appendices 3 and 4 to the present Agreement.

2. The customs duties, taxes are paid concerning the goods for a private use moved through the customs border specified in the appendix 5 to the present Agreement in the sizes provided by the given appendix except for a case when other international contract of member states of the customs union to these states gives the right to establish other uniform rates of the customs duties, taxes.

3. For calculation of the customs duties, taxes the moment of release and volume of the engine of a car - motor-vehicles is defined in an order established by the appendix 6 to present Agreement.

Clause 13

           Occurrence, the duty termination on payment of the customs duties, taxes concerning the goods for a private use

                                                                                 except  for transport vehicles

1. The duty on payment of the customs duties, the taxes estimated according to the present Agreement concerning the goods for a private use subject to customs declaring in writing moved through customs border in accompanied and unaccompanied luggage and also as the goods delivered by a carrier arises at the customs applicant at registration of the passenger customs declaration by customs body;

2. The duty on payment of the customs duties, taxes concerning the goods for a private use subject to customs declaring in writing moved through customs border in accompanied and unaccompanied luggage and also as the goods delivered by a carrier stops at the customs applicant:

1) at refusal of customs body in release of the goods for a private use – concerning a duty on payment of the customs duties, the taxes arisen at registration of the customs declaration by customs body;

2) at payment or collecting the customs duties, the taxes in full estimated under rates established by the present Agreement for release of the goods for a private use into the free circulation;

3) at reference of the goods for a private use in the property of member state of the customs union according to the legislation of this state;

4) at putting the goods for a private use under customs procedures of destruction or refusal in favor of the state in the establishing order;

5) at destruction (irrevocable loss) goods for a private use owing to an accident or action of force majeure or as a result of a natural decrease under normal conditions transportations (transportation) and (or) storages;

6) at charging order on the goods for a private use including at the expense of cost of the goods for a private use according to the legislation of member state of the customs union;

7) at release of the goods for a private use in the free circulation with exemption from customs payments according to the present Agreement;

8) if the size of not paid sum of the customs duties, taxes does not exceed the sum equivalent to two € on exchange rate established according to the legislation of member state of the customs union in the territory of which there was a duty on payment of the customs duties, the taxes operating at the moment of duty occurrence on payment of the customs duties, taxes;

9) at the recognition of the sums of the customs duties, taxes being hopeless to exaction and their write-off in order and on the bases provided by the legislation of member state of the customs union which customs body carried out collecting of these sums;

10) in connection with death of the customs applicant or its announcement of being dead according to the legislation of member state of the customs union.

3. The customs duties, taxes are subject to payment before release of the goods for a private use in the free circulation.

4. The customs duties, taxes concerning the goods for a private use are estimated under the rates established by sections I – III appendices 5 to the present Agreement.

5. Release of the goods for a private use moved to accompanied luggage is carried out by customs bodies before transfer of the sums of the customs duties, the taxes paid concerning the goods for a private use to corresponding accounts.

6. Payment of customs payments concerning the goods for a private use can be carried out in a non-cash order or cash resources (money) according to the legislation of member state of the customs union.

                                                                           Clause 14

       Occurrence, discharge on payment of the customs duties, taxes concerning transport vehicles for a private use

1. A duty on payment of customs payments concerning transport vehicles for a private use:

1) arises at the customs applicant from the moment of registration of the passenger customs declaration by customs body presented for release in the free circulation;

2) stops at the customs applicant in the cases established by point 2 of article 13 of the present Agreement.

2. The import customs duties, taxes are subject to payment before release of transport vehicles for a private use in the free circulation.

3. The import customs duties, taxes are estimated under the rates established by section of IV appendix 5 to present Agreement.

4. The duty on payment of the customs duties, taxes concerning transport vehicles for a private use registered in the territory of foreign state moved through customs border by physical persons arises at:

the customs applicant – from the moment of registration of the passenger customs declaration by customs body presented for release for the purpose of a temporary stay;

persons to whom the transport vehicle is transferred for realization of its export in an order established by point 2 of article 11 of the present Agreement, – from the date of giving the permission to such transfer by customs body.

5. The duty on payment of the customs duties, taxes concerning transport vehicles for a private use registered in the territory of foreign state moved through customs border by physical persons stops at:

1) the customs applicant:

from the moment of export of the transport vehicles which are temporarily imported on customs territory of the customs union and taken out before the expiration of term of temporary import established by customs body except for cases when term of payment of the customs duties, taxes has come before the end of terms of temporary import;

if the transport vehicle is transferred to the person by the customs applicant for realization of export of a transport vehicle in an order established by point 2 of article 11 of the present Agreement, – from the date of delivery of the permission to such transfer by customs body except for cases when term of payment of the customs duties, taxes has come before the end of terms of temporary import;

2) persons to whom the transport vehicle is transferred for realisation of its export in an order established by point 2 of article 11 of the present Agreement, – from the moment of export of the transport vehicles which are temporarily imported on customs territory of the customs union and taken out before the expiration of term established by customs body of time import except for cases when term of payment of the customs duties, taxes has come before the end of terms of temporary import;

3) the persons specified in the present point, - in the cases established in point 2 of article 13 of the present Agreement;

6. For payments of the customs duties, taxes concerning temporarily imported transport vehicles it is considered:

1) by transfer of temporarily imported transport vehicles to other persons without the permission of customs body - day of transfer and if this day is not established – day of registration of the passenger customs declaration by customs body submitted for release for a private use for the purpose of a temporary stay;

2) at loss of temporarily imported transport vehicles in term of their temporary import established by customs body except for destruction (irrevocable loss) owing to an accident or action of force majeure or as a result of a natural decrease under normal conditions transportations (transportation) and storage – day of loss of the goods and if this day is not established – day of registration by customs body of the passenger customs declaration submitted for release for a private use for the purpose of a temporary stay;

3) when not exporting the transport vehicles temporarily imported on customs territory of the customs union before the expiration of the term of temporary import established by customs body – day of the expiry of the term of their time import.

7. The import customs duties, taxes in the cases established by point 6 of present article are subject to payment in the same sums as the sums of the customs duties, taxes which would be subject to payment at release of the goods for a private use in the free circulation estimated by the customs body as customs declaration of the passenger at date of registration according to which transport vehicles have been let out for a private use for the purpose of a temporary stay in customs territory of the customs union.

8. Before the expiration of the term of temporary import established by customs body transport vehicles for a private use can be declared for release in the free circulation.

The customs duties, taxes in a case established by the first part of the present point are subject to payment in the same sums as the sums of the customs duties, taxes which would be subject to payment at release of transport vehicles for a private use in the free circulation estimated by the customs body as customs declaration of the passenger at date of registration according to which transport vehicles have been let out for a private use for the purpose of a temporary stay in customs territory of the customs union.

In case of release of transport vehicles for a private use in the free circulation after the term of temporary import established by customs body such release is carried out by customs body after payment (exaction) of the customs duties, the taxes estimated according to the second part of the present point.

In case of payment of the customs duties, taxes concerning temporarily imported transport vehicles for a private use for their recognition not being under the customs control according to the paragraph of the third subparagraph 2 of point 1 of article 5 of the present Agreement the customs duties, taxes are estimated according to the second part of the present point.

The total sum of the customs duties, the taxes which are subject to payment concerning a transport vehicle for a private use declared in the free circulation before the expiration of the term of temporary import established by customs body if such transport vehicle has been recognised by not being under the customs control according to the third paragraph of the subparagraph 2 of point 1 of article 5 of the present Agreement should not exceed the sum of the customs duties, taxes which would be subject to payment according to the second part of the present point.

The total sum of the customs duties, the taxes which are subject to payment concerning a transport vehicle for a private use declared in the free circulation after the term of temporary import established by customs body should not exceed the sum of the customs duties, taxes which would be subject to payment according to the second part of the present point.

9. Payment of customs payments concerning transport vehicles for a private use can be carried out in a non-cash order or cash resources (money) according to the legislation of member state of the customs union.

                                                                  Clause 15

   Occurrence, the duty termination on payment of the customs duties, taxes concerning the goods for a private  use placed  under a customs procedure of customs transit

1. The duty on payment of the import customs duties, taxes concerning the goods for a private use placed under a customs procedure of customs transit arises at the customs applicant from the moment of registration by customs body of the transit declaration.

2. The duty on payment of the import customs duties, taxes concerning the goods for a private use placing (placed) under a customs procedure of customs transit stops at the customs applicant:

1) at the end of a customs procedure of customs transit according to point 6 of article 225 of the Code except for a case when during action of this procedure there term of payment of the import customs duties, taxes has come;

2) in the cases established by point 2 of article 13 of the present Agreement.

3. At nondelivery of the foreign goods in the place of delivery established by customs body for payments of the import customs duties, taxes it is considered:

1) if nondelivery of the foreign goods was the result of transfer of the goods by a carrier to the addressee or the other person without the permission of customs body - day of such transfer and if this day is not established - day of registration by customs body of the transit declaration;

2) if nondelivery of the goods for a private use was the result of loss of the goods except for destruction (irrevocable loss) owing to an accident or action of force majeure or as a result of a natural decrease under normal conditions transportation (transportation) and storage, - day of such loss and if this day is not established - day of registration by customs body of the transit declaration;

3) if nondelivery of the goods for a private use has occurred for other reasons - day of registration by customs body of the transit declaration.

4. The import customs duties, taxes are subject to payment in the same sums as the sums of the import customs duties, taxes which would be subject to payment at release of the goods for a private use in the free circulation according to the present Agreement estimated at date of registration of the transit declaration by customs body.

5. At the termination according to subparagraph 1) point 2 of present article of a duty on payment of the import customs duties, taxes paid or exacted according to points 3 and 4 of the present articles the import customs duties, taxes are subject to return (offset) to an order established by the Code.

                                                                                                Clause 16

                                                         Maintenance of payment of the customs duties, taxes

1. Maintenance of payment of the customs duties, taxes concerning the goods for a private use is given in customs body at:

premise under a customs procedure of customs transit of the goods and also transport vehicles for a private use not registered in customs territory of the customs union and territory of the foreign state if the other is not defined by the present Agreement;

temporary import of the transport vehicles registered in the territory of the foreign states by physical persons of member states of the customs union on customs territory of the customs union;

In other cases established by the customs legislation of the customs union.

2. Payment of the import customs duties, taxes concerning the goods for a private use is provided with the ways established by the Code and (or) the legislation of member state of the customs union, in the following sizes:

1) concerning cars - in the size corresponding to the sum of the customs duties, taxes which would be subject to payment at release of cars in the free circulation if other sizes are not established according to the customs legislation of the customs union or the international contracts of member states of the customs union;

2) concerning the goods for a private use including transport vehicles except for cars, – in the size corresponding to the sum of the customs duties, taxes which would be subject to payment at release of the goods in the free circulation.

3. Maintenance of payment of the customs duties, taxes is not given in the cases established by the Code.

4. By transportation the goods for a private use according to a customs procedure of customs transit customs body to which maintenance of payment of the customs duties is given taxes and also an order of a mutual recognition of maintenance of payment of the customs duties, taxes are defined according to the Code.

5. In a case when payment of the customs duties, taxes concerning transport vehicles for a private use is provided with money resources (money), maintenance of payment of the customs duties, taxes can be given in a non-cash order or cash resources (money) according to the legislation of member state of the customs union.

                                                                         Clause 17

                                                                                         Transitive positions

1. The cars imported after January, 1st, 2010 on territory of Republic Belarus or Republic Kazakhstan from the third countries in relation of which the customs duties, taxes are paid under the rates different from established appendix 5 to present Agreement are admitted as the foreign goods in Russian Federation:

before payment of the customs duties, taxes at a rate of a difference of the paid sums of the customs duties, taxes and the sums of the customs duties, the taxes which are subject to payment under rates specified in the appendix 5 to the present Agreement, or

till January, 1st, 2013. 

Action of the first part of the present point does not extend on the cars imported after January, 1st, 2010 in relation of which the customs duties are paid under the rates established by Uniform custom duties of the customs union.

2. The difference between the paid sums of the customs duties, taxes concerning imported on the territory of Russian Federation and of the cars imported on territory of Republic Belarus or Kazakhstan after January, 1st, 2010, and the sums of the customs duties, the taxes which are subject to payment under rates specified in the appendix 5 to the present Agreement can be paid accordingly in the budget of Republic Belarus or Republic Kazakhstan before import on the territory of Russian Federation.

3. Concerning the cars specified in point 1 of present article at their import on the territory of Russian Federation the customs control is made and in need of payment of customs payments - customs operations in an order established by the legislation of Russian Federation taking into account points 3 – 5 of the present articles are made.

4. In a case if the customs duties, taxes concerning the cars specified in point 1 of the present article are not paid in the budget of Republic Belarus or Republic Kazakhstan in the size specified in the second paragraph of the present article of first point 1 before import on the territory of Russian Federation such customs duties, taxes are paid in the federal budget of Russian Federation at their customs declaring to customs body of the Russian Federation in which region of activity there are check points and (or) crossing places on the Russian-Kazakhstan or Russian-Belarus sites of frontier of Russian Federation.

5. The cars specified in the point 1 of present article registered in the territory of Republic Belarus or Republics Kazakhstan can be temporarily imported on the territory of Russian Federation only by the persons constantly living in Republic Belarus or Republic Kazakhstan without payment of the customs duties, taxes and without entering of maintenance of payment of the customs duties, taxes. Import and use of such cars by other persons in the territory of Russian Federation and also their alienation, transfer to using, the order in the territory of Russian Federation are supposed only under condition of their customs declaring in customs bodies of the Russian Federation and payment of the customs duties, taxes according to point 1 of present article.

6. Additional conditions of using and (or) orders and also registration in the territory of Russian Federation of the cars specified in point 1 of the present article before getting the status of the goods of the customs union by them and also an order of such using and (or) orders realisation of their registration are defined according to the legislation of the Russian Federation.

7. Customs bodies of Republic Belarus, Republic Kazakhstan and Russian Federation communicate about the cars imported and have been let out in the free circulation in the territory of Republic Belarus or Republic Kazakhstan after January, 1st, 2010 and the size of the paid sums of the customs duties, taxes concerning such cars.

8. The goods for a private use except for the cars specified in point 1 of the present article imported by physical persons on the territory of member state of the customs union before the Code coming into force, from the date of the Code coming into force are considered as the goods of the customs union.

The cars specified in point 1 of the present article after January, 1st, 2013 are admitted in Russian Federation as the goods of the customs union irrespective of the payment fact in the federal budget of the Russian Federation of the customs duties, taxes at a rate of a difference of the paid sums of the customs duties, taxes and the sums of the customs duties, the taxes which are subject to payment under rates, specified in the appendix 5 to the present Agreement.

                                                                     Clause 18

                                                               The status of appendices and modification order

Appendices to the present Agreement are its integral part.

By arrangement of the Sides changes which are made out by the separate reports which are an integral part of the present Agreement can be made to the present Agreement and appendices to it.

                                                                                            Clause 19

                                                                                  Settlement of disputes

Disputes between the Sides connected with interpretation and (or) application of positions of the present Agreement are resolved first of all by consultations and negotiations.

If dispute is not settled by the sides of dispute by negotiations and consultations within six months from the date of the official written request for their carrying out directed to one of the sides of dispute to other side of dispute that in the absence of other arrangement between the sides of dispute concerning a way of its permission any of the dispute sides can transfer this dispute for consideration in the Court of the Eurasian economic community.

The commission of the customs union assists the Sides in settlement of dispute before its transfer for consideration in the Court of the Eurasian economic community.

                                                                                          Clause 20

                                                             Order of the coming of the Agreement into the  force

The present Agreement is subject to ratification and is temporarily applied from an effective date of the Contract on the Customs code of the customs union from November, 27th, 2009.

The present Agreement comes into force from the date of reception by depositary of the last notice in writing on diplomatic channels about fulfilling by the Sides of the interstate procedures necessary for the introduction of the present Agreement in force.

It is made in the city of St.-Petersburg on June, 18th, 2010 in one original copy in Russian language

The original copy of the present Agreement is stored in the Commission of the customs union which will direct a certified copy of the present Agreement to each Side. 

The appendix 1 

The list of goods

Not related to the goods for private use.

* the goods are defined exclusively by their code according to ТН CN FTA CU except for the goods noted by a symbol «**»;

** the goods are defined both by their code and their name

The appendix 2

The list

 goods for a private use,

Forbidden or limited to import on customs territory of the customs union and (or) to export from this territory 

                                                                           I. The list of goods for private use

forbidden to import on customs territory of the customs union

and (or) to export from this territory

II. List of goods for private use

limited to import on customs territory of the customs union

and (or) to export from this territory

The appendix 3

                        The goods for a private use moved through customs border with the exemption of customs payments 

* more rigid norms of import of the goods for private use with exemption of customs payments can be established by legislation of member states of the customs union

The appendix 4

                                                               To the Agreement on a moving order

                         of the goods for private use through customs border of the customs union by

                   physical persons and fulfillment of customs operations connected with their release 

The list of the goods which were in the use for private use temporarily imported on customs territory of the customs union by foreign physical persons with exemption of customs payments 

The appendix 5

                                                            To the Agreement on a moving order

                               of the goods for private use by physical persons through customs border of

                         the customs union and fulfillment of customs operations connected with their release 

                     The goods for private use moved through customs border with payment of the customs duties, taxes 

* by the legislation of member state of the customs union more rigid norms of import of the goods for private use can be established and regarding the excess of which the customs duties, taxes are paid

** according to the other international contract of member states of the customs union these states can establish other unitary rates of the customs duties, taxes

The appendix 6

To the Agreement on a moving order

of the goods for a private use by physical persons through customs border of the customs union

and fulfillment of customs operations

connected with their release

                                       Order of detection of the moment of release and engine volume

                                                                      of a car-, motor transport vehicle 

1. The release moment that is the manufacturing date, useful capacity of the engine of a car-, motor transport vehicle are defined by the customs applicant on the basis of:

1) the data that is in the documents confirming their registration in the state of the previous registration;

2) information of the manufacturer or the general importer, the dealer, the distributor or other representative of interests of the manufacturer in member state of customs union including the information on the identification labels or tablets or coded in the number of a body of a car–, motor transport vehicle;

3) other auxiliary sources of the information.

2. Thus auxiliary sources of the information are used only in the absence of data or the documents specified in subparagraphs 1) or 2) of point 1 of the present appendix.

As auxiliary sources of the information expert judgments of Commercial and industrial chamber of member state of the customs union and its structural divisions and also other information and help sources accessible to the customs applicant can be applied.

The conclusion of the representative of interests of the manufacturer of a car-, motor transport vehicle in member state the customs union can be requested by customs body after the end of the customs operations connected with release of a car-, motor transport vehicle with a goal of the control of data on the moment of release and (or) useful capacity of cylinders of the engine of a car-, motor transport vehicle.

In the presence of the inconsistent information the moment of release in specified documents and data in points 1 and 2 of the present appendices data and (or) useful capacity of cylinders of the engine of a car-, motor transport vehicle are defined on the basis of the conclusion of the representative of interests of the manufacturer of a car-, motor transport vehicle in the member state the customs union, the conclusions of customs or judicial examinations..

3. In a case when the exact date of manufacturing is not defined but there is an information about a year or a year and a month of manufacturing of a car-, motor transport vehicle manufacturing date is considered on July, 1st of the year of manufacturing or 15th date of manufacturing accordingly.

4. In the absence of documents and the information about the data specified in point 1 of the present appendix the year of release of a car-, motor transport vehicle is defined on the code of manufacturing specified in identification number of a car-, motor transport vehicle. Thus full year is estimated since July, 1st of the year of release.