PROTOCOL OF STATE MEMBERS OF THE EURASIAN ECONOMIC UNION

of February 8, 2021

About introduction of amendments to the Agreement on the Eurasian Economic Union of May 29, 2014

The state members of the Eurasian Economic Union which are hereinafter referred to as with state members

being guided by article 115 of the Agreement on the Eurasian Economic Union of May 29, 2014,

agreed as follows:

Article 1

Enter in Minutes on procedure for collection of indirect taxes and the mechanism of control of their payment during the exporting and commodity import, performance of works, rendering services (appendix No. 18 to the Agreement on the Eurasian Economic Union of May 29, 2014) the following changes:

Item 14 to add 1) with the paragraph of the following content:

"In case of commodity import from the territory of one state member on the territory free (special, special) economic zone which limits fully or partially match with sites of the customs border of the Union functioning in the Russian Federation as of July 1, 2016 (further - SEZ), the taxpayers who are residents of SEZ on acceptance date of goods on accounting of the VAT it is estimated and paid according to the paragraph the fourth Item 19 of the this Protocol. If the specified goods were not realized or realized excluding VAT before completion of month in which 180 calendar days from their acceptance date on the accounting then estimated in the VAT expire is subject to payment by the taxpayers who are residents of SEZ regarding the imported goods which were not realized or were realized excluding VAT. At the same time the tax base is determined by the specified goods not realized or realized excluding VAT before completion of month in which 180 calendar days from their acceptance date on accounting expire according to this Item.";

Item 19 to state 2) in the following edition:

"19. Indirect taxes, except for excises on the marked excise goods, are paid no later than the 20th following after month:

acceptance on accounting of the imported goods if other is not provided by this Item;

the payment due date provided by the agreement (contract) of leasing.

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