DECISION OF BOARD OF THE EURASIAN ECONOMIC COMMISSION

of March 1, 2021 No. 23

About approval of the Regulations on determination of customs value of the goods imported on customs area of the Eurasian Economic Union according to the lease agreement or finance lease (leasing)

According to Item 17 of Article 38 of the Customs code of the Eurasian Economic Union the Board of the Eurasian economic commission solved:

1. Approve the enclosed Regulations on determination of customs value of the goods imported on customs area of the Eurasian Economic Union according to the lease agreement or finance lease (leasing).

2. This Decision becomes effective after 30 calendar days from the date of its official publication.

Approved by the Decision of Board of the Eurasian economic commission of March 1, 2021 No. 23

Regulations on determination of customs value of the goods imported on customs area of the Eurasian Economic Union according to the lease agreement or finance lease (leasing)

1. This Provision is developed on the basis of provisions of Chapter 5 of the Customs code of the Eurasian Economic Union (further - the Code), Agreements on application of article VII of the General Agreement on Tariffs and Trade of 1994, including explanatory notes to it, and also Researches 2.1 and Researches of cases 4.1 Technical committees on customs valuation of World Customs Organization.

2. This Provision is applied in case of determination of customs value of the goods imported on customs area of the Eurasian Economic Union (further - the Union) according to the lease agreement or finance lease (leasing) (further - the agreement of leasing).

3. According to the lease agreement the lessor shall provide to the lessee leased object for a fee in temporary ownership and use or in temporary use.

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