Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated June 18, 2010
On the procedure for the movement by individuals of goods for personal use across the customs border of the customs union and the performance of customs operations related to their release
The agreement was ratified by Federal Law No. 60-FZ dated April 5, 2011.
Attention! Changes made, see below:
Protocol dated 10/19/2011 on amendments and additions to the Agreement on the procedure for the movement by individuals of goods for personal use across the customs border of the Customs Union and customs operations related to their release dated 18 June 2010 (adopted by the Decision of the EurAsEC Interstate Council No. 95 dated 19.10 .2011)
Draft protocol on amendments and additions to the Agreement on the procedure for the movement by individuals of goods for personal use across the customs border of the Customs Union and the performance of customs operations related to their release dated June 18, 2010 (adopted by the Decision of the Customs Union Commission No. 873 dated December 09, 2011 G.)
The Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, hereinafter referred to as the Parties, based on the provisions of the Treaty on the Creation of a Common Customs Territory and the Formation of a Customs Union of October 6, 2007 and the Treaty on the Customs Code of the Customs Union of November 27, 2009, guided by generally recognized principles and norms international law, have agreed as follows:
1. This Agreement determines the procedure for the movement by individuals across the customs border of the Customs Union (hereinafter referred to as the customs border) of goods for personal use, including vehicles, and the performance of customs operations related to their release.
The procedure for the movement by individuals of goods for personal use across the customs border determines: -criteria for classifying goods as goods for personal use; -cost, quantity and weight norms for the movement of goods for personal use with exemption from customs payments; -cases of exemption from customs payments for certain categories of goods for personal use; -the procedure for applying customs duties and taxes in respect of goods for personal use.
2. Legal relations arising in connection with the movement by individuals of goods for personal use across the customs border, not regulated by this Agreement, are determined by the customs legislation of the customs union and (or) the legislation of a member state of the customs union.
3. The customs legislation of the customs union determines:
the procedure for the movement by individuals of cash (money) and (or) monetary instruments across the customs border;
peculiarities of movement across the customs border of goods for personal use exported from the territory of the Kaliningrad region of the Russian Federation and imported into the rest of the customs territory of the customs union, including through the territory of a state that is not a member of the customs union, as well as exported from the rest of the customs territory of the customs union and imported into the territory of the Kaliningrad region of the Russian Federation.
Article 2 -Terms used in this Agreement
1. For the purposes of this Agreement, the following terms and their definitions are used:
2. Other terms used in this Agreement shall be applied in the meanings established by the customs legislation of the customs union and (or) the legislation of the Member States of the customs union.
Article 3 -Criteria for Classifying Goods Moved Across the Customs Border as Goods for Personal Use
Article 4 -Application of Prohibitions and Restrictions on Goods for Personal Use
Article 5 -Goods for personal use under customs control
1. Goods for personal use imported into the customs territory of the customs union and subject to customs declaration (hereinafter referred to as declaration) in accordance with the Code and this Agreement, are under customs control from the moment of crossing the customs border and until:
2. Goods for personal use exported from the customs territory of the customs union and subject to customs declaration in accordance with the Code and this Agreement shall be under customs control from the moment of registration of the passenger customs declaration and until they cross the customs border.
Goods for personal use exported from the customs territory of the Customs Union and not subject to customs declaration in accordance with this Agreement shall be under customs control from the moment of taking actions directly aimed at the export of goods for personal use until they cross the customs border.
3. Goods for personal use specified in paragraph 2 of this article shall acquire the status not being under customs control before they cross the customs border in the following cases:
conversion to the property of a member state of the customs union in accordance with the legislation of this state;
destruction (irretrievable loss) due to an accident or force majeure, or as a result of natural loss under normal conditions of transportation (transportation) and storage.
4. Goods for personal use, in respect of which, in accordance with this Agreement, declaration may not be made, are not exempt from customs control, unless otherwise provided by the customs legislation of the customs union and (or) the legislation of the Member States of the customs union.
Article 6 -Movement of goods for personal use using the dual lane system
1. At the places of arrival in the customs territory of the customs union or departure from this territory (hereinafter referred to as the places of arrival or departure), the double corridor system may be used.
The "Green" corridor is a place specially designated at the points of arrival or departure, intended for the movement of individuals across the customs border in accompanied baggage of goods for personal use that are not subject to customs declaration, while such persons do not have unaccompanied baggage.
The "Red" corridor is a place specially marked at the points of arrival or departure, intended for the movement by individuals across the customs border in accompanied baggage of goods subject to customs declaration, as well as goods in respect of which declaration is carried out at the request of an individual.
2. The list of places of arrival or departure where the dual corridor system is used, as well as the procedure for the formation of such a list, is determined by the authorized body of the member state of the customs union, namely: the State Customs Committee of the Republic of Belarus - from the Belarusian side, the Ministry of Finance of the Republic of Kazakhstan - from the Kazakh side Parties, the Federal Customs Service - from the Russian Party. (see order of the Federal Customs Service of the Russian Federation No. 1471 of 08/09/2010)
3. The double corridor system may not be used in the halls of officials and delegations organized at the places of arrival or departure.
4. The non-application of certain forms of customs control in the "green" corridor does not mean that individuals are exempted from the obligation to comply with the requirements of the customs legislation of the customs union and (or) the legislation of a member state of the customs union.
5. Taking into account the current situation in the places of arrival or departure, in exceptional cases, by decision of the customs authority, the "green" corridor may be temporarily closed for the passage of individuals moving goods for personal use across the customs border.
Article 8 -Declaration of goods for personal use
1. Declaration of goods for personal use is carried out by individuals when they cross the customs border simultaneously with the presentation of goods to the customs authority.
Declaration of goods for personal use, with the exception of those sent in international mail and placed under the customs procedure of customs transit, is made in writing using the passenger customs declaration.
The form of the passenger customs declaration, the procedure for its completion, submission and registration are determined by the decisions of the Commission of the Customs Union.
An individual has the right, at his own request, to declare goods for personal use that are not subject to customs declaration in writing, using a passenger customs declaration.
2. The following shall be subject to customs declaration in writing:
3. Declaration of goods for personal use is made by the declarant or a customs representative acting on behalf and on behalf of the declarant.
Declaration of goods for personal use of an individual under the age of sixteen is made by the person accompanying him (one of the parents, adoptive parent, guardian or trustee of this person, other person accompanying him or the representative of the carrier in the absence of accompanying persons, and in case of organized exit (entry) groups of minors unaccompanied by parents, adoptive parents, guardians or trustees, other persons - by the head of the group or the representative of the carrier).
The declarant may be an individual of a member state of the customs union or a foreign individual:
having at the time of crossing the customs border the right to possess, use and (or) dispose of goods for personal use, transported in accompanied baggage;
transferring (transferring) goods for personal use, including vehicles transported in unaccompanied baggage, to the carrier for their actual movement across the customs border;
acting as a sender of goods for personal use sent in international postal items;
to whose address goods for personal use, including vehicles, have been received as goods delivered by the carrier, or who sends such goods outside the customs territory of the customs union;
following on a vehicle for personal use, moving across the customs border, belonging to him on the right of possession, use and (or) disposal;
acquired the right to own, use and (or) dispose of a vehicle for personal use, located in the customs territory of the customs union under customs control, by a court decision or the right of inheritance;
having the right to own, use and (or) dispose of a vehicle for personal use located in the customs territory of the customs union under customs control;
having the right to move goods for personal use with exemption from customs payments in the cases provided for in Appendix 3 to this Agreement.
4. When declaring goods moved for personal use in writing, the declarant shall:
5. When moving coffins with bodies (remains) and urns with ashes (ashes) of the deceased across the customs border, declaration is carried out by submitting an application in any form by a person accompanying the coffin with the body (remains) or urn with ashes (ashes) of the deceased, with the submission of documents specified in parts two and three of this paragraph.
When exporting coffins with bodies (remains) of the dead and urns with ashes (ashes) from the customs territory of the Customs Union, the following documents are submitted:
When importing into the customs territory of the Customs Union urns with ashes (ashes) and coffins with bodies (remains) of the dead, the following documents are submitted:
Article 9 -Placement of goods for personal use under the customs procedure of customs transit
1. The following goods for personal use transported in accompanied baggage may be placed under the customs procedure of customs transit:
vehicles for personal use that are not registered in the customs territory of the customs union and the territory of a foreign state;
goods for personal use, in respect of which exemption from customs payments is granted in accordance with paragraphs 3 - 10 of Section I of Appendix 3 to this Agreement when they are moved from the place of arrival to the customs authority in the region of activity of which the individual permanently or temporarily resides.
The procedure and conditions for placing goods for personal use under the customs procedure of customs transit are determined by the customs legislation of the customs union and this Agreement.
2. When goods for personal use are placed under the customs procedure of customs transit, an individual shall submit a transit declaration to the customs authority and deposit security for the payment of customs duties and taxes, unless otherwise specified by this Agreement.
3. When transporting goods for personal use in accordance with the customs procedure of customs transit, an individual acting as a declarant shall bear the same obligations as the carrier, in accordance with the customs legislation of the customs union.
Article 10 -Release of goods for personal use
1. Customs operations related to the release of goods for personal use are performed in relation to:
goods for personal use (with the exception of vehicles) transported by individuals in accompanied baggage - at the places of arrival or departure or at the customs authority in the region of activity of which the individual permanently or temporarily resides;
goods for personal use (with the exception of vehicles) transported by individuals in unaccompanied baggage or as goods delivered by the carrier - at the points of arrival or departure, which are international sea (river) ports, airports or equivalent to them in accordance with the legislation of states -members of the Customs Union, or at the customs office of destination (place of delivery) located on the territory of a Member State of the Customs Union, where an individual resides permanently or temporarily, or at the customs office of departure;
vehicles for personal use, registered in the territory of a foreign state, moved by individuals following them - at the places of arrival or departure or at the customs authority in the region of activity of which the individual resides permanently or temporarily;
vehicles for personal use, registered in the territory of a foreign state, moved by individuals in unaccompanied baggage or as goods delivered by a carrier - at the points of arrival or departure, which are international sea (river) ports, airports or equivalent to them in accordance with the law member states of the customs union, or at the customs office of destination (place of delivery), or the customs office of departure;
vehicles for personal use, not registered in the territory of a foreign state and the customs territory of the Customs Union, moved by individuals following them - at the places of arrival on the territory of the Member State of which the individual permanently or temporarily resides, or in the customs authority, in the region of activity which a natural person permanently or temporarily resides, or in places of departure;
vehicles for personal use, not registered in the territory of a foreign state and the customs territory of the Customs Union, transported by individuals in unaccompanied baggage or as goods delivered by the carrier - at the points of arrival or departure, which are international sea (river) ports, airports or equivalent to them in accordance with the legislation of the Member States of the Customs Union, or at the customs office of destination (place of delivery) located on the territory of the Member State of the Customs Union, where an individual permanently or temporarily resides, or at the customs office of departure;
goods for personal use (with the exception of vehicles) carried in accompanied baggage, which are exempt from customs duties in the manner and under the conditions established by paragraphs 3-10 of Section I of Annex 3 to this Agreement:
2. Release of goods for personal use or denial of such release shall be carried out within the following terms:
- immediately after carrying out customs control when moving goods for personal use in accompanied baggage, except for cases when the release of these goods is impossible for reasons beyond the control of the customs authority at the places of arrival or departure;
- no later than one working day following the day of registration of the passenger customs declaration with the customs authority in the region of activity of which the natural person permanently or temporarily resides, or with another customs authority in accordance with the provisions of this Agreement.
The extension of the term for the release of goods for personal use is carried out in the manner prescribed by the Code.
Article 11 -Restrictions on the use of goods for personal use after their release
1. Customs payments are not paid in respect of goods for personal use, moved across the customs border, specified in Annexes 3 and 4 to this Agreement.
2. Customs duties and taxes are paid in respect of goods for personal use moved across the customs border specified in Annex 5 to this Agreement in the amounts provided for in this Annex, except when another international treaty of the Member States of the Customs Union grants these States the right establish other uniform rates of customs duties and taxes.
3. For the purposes of calculating customs duties and taxes, the moment of release and engine size of motor vehicles and motorcycles is determined in accordance with the procedure established by Annex 6 to this Agreement.
Article 13 -Emergence, termination of the obligation to pay customs duties, taxes in respect of goods for personal use, with the exception of vehicles
1. The obligation to pay customs duties and taxes calculated in accordance with this Agreement in respect of goods for personal use, subject to customs declaration in writing, transported across the customs border in accompanied and unaccompanied baggage, as well as goods delivered by a carrier, arises with the declarant upon registration by the customs authority of the passenger customs declaration;
2. The obligation to pay customs duties and taxes in respect of goods for personal use subject to customs declaration in writing, moved across the customs border in accompanied and unaccompanied baggage, as well as goods delivered by a carrier, shall be terminated by the declarant:
3. Customs duties and taxes are payable before the release of goods for personal use for free circulation.
4. Customs duties and taxes in respect of goods for personal use are calculated at the rates established by Sections I - III of Annex 5 to this Agreement.
5. The release of goods for personal use, carried in accompanied baggage, is carried out by the customs authorities until the amounts of customs duties and taxes paid in respect of goods for personal use are credited to the relevant accounts.
6. Payment of customs duties in respect of goods for personal use may be carried out in a non-cash manner or in cash (money) in accordance with the legislation of a member state of the customs union.
Article 14 -Emergence, termination of the obligation to pay customs duties, taxes in relation to vehicles for personal use
1. Obligation to pay customs duties in respect of vehicles for personal use:
2. Import customs duties and taxes are payable before release of vehicles for personal use for free circulation.
3. Import customs duties and taxes are calculated at the rates established by Section IV of Annex 5 to this Agreement.
4. The obligation to pay customs duties and taxes in respect of vehicles for personal use, registered in the territory of a foreign state, moved across the customs border by individuals, arises from:
declarant - from the moment of registration by the customs authority of the passenger customs declaration submitted for release for the purpose of temporary stay;
the person to whom the vehicle has been transferred for its export in the manner prescribed by paragraph 2 of Article 11 of this Agreement - from the date the customs authority issues permission for such transfer.
5. The obligation to pay customs duties and taxes in respect of vehicles for personal use, registered in the territory of a foreign state, moved across the customs border by individuals shall terminate at:
6. The deadline for payment of customs duties and taxes in respect of temporarily imported vehicles is:
7. Import customs duties and taxes, in the cases specified in paragraph 6 of this article, shall be payable in amounts corresponding to the amounts of customs duties and taxes that would be payable upon release of goods for personal use into free circulation, calculated on the day of registration by the customs authority of the passenger customs declaration, in accordance with which the vehicles were released for personal use for the purpose of temporary stay in the customs territory of the customs union.
8. Before the expiration of the period of temporary import established by the customs authority, vehicles for personal use may be declared for release into free circulation. -Customs duties, taxes in the case specified in part one of this paragraph shall be payable in amounts corresponding to the amounts of customs duties, taxes that would be payable upon release of vehicles for personal use for free circulation, calculated on the day of registration by the customs authority of the passenger customs declaration, according to which the vehicles were released for personal use for the purpose of temporary stay in the customs territory of the customs union.
In case of release of vehicles for personal use for free circulation after the period of temporary importation established by the customs authority, such release is carried out by the customs authority after payment (collection) of customs duties and taxes calculated in accordance with part two of this paragraph.
In case of payment of customs duties and taxes in respect of temporarily imported vehicles for personal use in order to recognize them as not being under customs control in accordance with paragraph three of subparagraph 2 of paragraph 1 of Article 5 of this Agreement, customs duties and taxes are calculated in accordance with part two of this paragraph.
The total amount of customs duties and taxes payable in respect of a vehicle for personal use declared for free circulation before the expiration of the period of temporary import established by the customs authority, if such vehicle was recognized as not being under customs control in accordance with paragraph three of subparagraph 2 of paragraph 1 Article 5 of this Agreement shall not exceed the amount of customs duties and taxes that would be payable in accordance with part two of this paragraph.
The total amount of customs duties and taxes payable in respect of a vehicle for personal use declared for free circulation after the expiration of the period of temporary import established by the customs authority shall not exceed the amount of customs duties and taxes that would be payable in accordance with part two of this clause .
9. Payment of customs duties in respect of vehicles for personal use may be carried out in a non-cash form or in cash (money) in accordance with the legislation of a member state of the customs union.
Article 15 -Emergence, termination of the obligation to pay customs duties and taxes in respect of goods for personal use placed under the customs procedure of customs transit
1. The obligation to pay import customs duties and taxes in respect of goods for personal use placed under the customs procedure of customs transit arises for the declarant from the moment the customs authority registers the transit declaration.
2. The obligation to pay import customs duties and taxes in respect of goods for personal use placed (placed) under the customs procedure of customs transit shall be terminated for the declarant:
3. In case of non-delivery of foreign goods to the place of delivery established by the customs authority, the deadline for payment of import customs duties and taxes shall be:
4. Import customs duties and taxes shall be payable in amounts corresponding to the amounts of import customs duties and taxes that would be payable upon release of goods for personal use into free circulation in accordance with this Agreement, calculated on the date of registration of the transit declaration by the customs authority.
5. Upon termination in accordance with subparagraph 1) of paragraph 2 of this article of the obligation to pay import customs duties, taxes paid or collected in accordance with paragraphs 3 and 4 of this article, import customs duties and taxes shall be refunded (offset) in the manner prescribed by the Code.
Article 16 -Ensuring the payment of customs duties and taxes
1. Security for the payment of customs duties and taxes in respect of goods for personal use shall be provided to the customs authority upon: -placement under the customs procedure of customs transit of goods, as well as vehicles for personal use, not registered in the customs territory of the customs union and the territory of a foreign state, unless otherwise specified by this Agreement; -temporary import by individuals of the Member States of the Customs Union into the customs territory of the Customs Union of vehicles registered in the territory of foreign states; -in other cases established by the customs legislation of the customs union.
2. Payment of import customs duties and taxes in respect of goods for personal use is ensured by the methods established by the Code and (or) the legislation of a member state of the customs union, in the following amounts:
3. Security for the payment of customs duties and taxes shall not be provided in the cases established by the Code.
4. When transporting goods for personal use in accordance with the customs procedure of customs transit, the customs authority to which security for the payment of customs duties and taxes is provided, as well as the procedure for mutual recognition of security for the payment of customs duties and taxes, shall be determined in accordance with the Code.
5. In the event that the payment of customs duties and taxes in respect of vehicles for personal use is secured in cash (money), security for the payment of customs duties and taxes may be provided in a non-cash form or in cash (money) in accordance with the legislation of a Member State customs union.
Article 17 -Transitional provisions
Article 18 -Application status and how to make changes
Annexes to this Agreement are its integral part.
By agreement of the Parties, this Agreement and its annexes may be amended by separate protocols that are an integral part of this Agreement.
Article 19 -Dispute Resolution
Disputes between the Parties related to the interpretation and (or) application of the provisions of this Agreement are resolved, first of all, through consultations and negotiations.
If the dispute is not resolved by the parties to the dispute through negotiations and consultations within six months from the date of the official written request for their holding, sent by one of the parties to the dispute to the other party to the dispute, then, unless otherwise agreed between the parties to the dispute regarding the method of its resolution, either of the parties dispute may refer this dispute for consideration to the Court of the Eurasian Economic Community.
The Customs Union Commission assists the Parties in settling a dispute before it is submitted for consideration to the Court of the Eurasian Economic Community.
Article 20 -The procedure for the entry into force of the Agreement
This Agreement is subject to ratification and is temporarily applied from the date of entry into force of the Treaty on the Customs Code of the Customs Union dated November 27, 2009.
This Agreement shall enter into force from the date of receipt by the depositary of the last written notification through diplomatic channels of the completion by the Parties of the internal procedures necessary for the entry into force of this Agreement.
Done in the city of St. Petersburg on June 18, 2010 in one original copy in Russian
The original copy of this Agreement shall be kept by the Customs Union Commission, which shall send to each Party a certified copy of this Agreement.