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DECISION OF COUNCIL OF THE EURASIAN ECONOMIC COMMISSION

of November 25, 2022 No. 172

About determination of circumstances of the termination of obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties in cases when concerning the same foreign goods placed (placed) on temporary storage, obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties arose at different persons, on different circumstances and (or) repeatedly

According to Item 3 of Article 54 and Item 3 of Article 72 of the Customs code of the Eurasian Economic Union (further - the Code), Item 129 (27) solved appendices No. 1 to the Regulations of work of the Eurasian economic commission approved by the Decision of the Supreme Eurasian economic council of December 23, 2014 No. 98, Council of the Eurasian economic commission:

1. Determine the following circumstances under which the obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties in cases when concerning the same foreign goods placed (placed) on temporary storage, obligation on payment of customs duties, taxes, the special, anti-dumping, compensatory duties arose at different persons, on different circumstances and (or) repeatedly stops:

a) at carrier or the other person having powers concerning goods which submitted documents for goods placement on temporary storage:

release of goods by customs authority in connection with their customs declaring without room under customs procedure, including after approach of the circumstances specified in the subitem 1 of item 4 of article 103 of the Code;

goods placement under the customs procedures applicable to foreign goods, in other cases, than is specified in paragraph three of the subitem 1 of Item 2 of article 103 of the Code;

b) at the warehouse keeper of temporary storage:

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