PROTOCOL

of December 25, 2023

About introduction of amendments to the Agreement on the Customs code of the Eurasian Economic Union of April 11, 2017

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

being guided by article 3 of the Agreement on the Customs code of the Eurasian Economic Union of April 11, 2017,

agreed as follows:

Article 1

Bring in the Customs code of the Eurasian Economic Union (appendix No. 1 to the Agreement on the Customs code of the Eurasian Economic Union of April 11, 2017) the following changes:

1) in Item 1 of Article 2:

add with subitem 33.1 of the following content:

"33. 1) "customs duty concerning goods of electronic trading" - the obligatory payment levied by customs authorities in connection with import to customs area of the Union of the goods of electronic trading acquired by physical persons;";

add with subitems 47.1 - 47.3 following of content:

"47. 1) "goods of electronic trading" - the goods of electronic trading intended for realization to physical persons and the goods of electronic trading acquired by physical persons;

47. 2) "the goods of electronic trading intended for realization to physical persons" - the goods imported on customs area of the Union intended for realization to physical persons on electronic trading platforms with use of resources of the Internet within the transaction, one of the parties of which is the physical person. The transaction between physical persons does not belong to the specified transaction;

47. 3) "the goods of electronic trading acquired by physical persons" - the goods acquired by physical persons on electronic trading platforms with use of resources of the Internet within the transaction between physical person, constantly or temporarily living (temporarily staying) in the territory of state member, and the foreign person or transactions between physical person, constantly or temporarily living (temporarily staying) in the territory of the state which is not the member of the Union, and person of state member, moved through customs border of the Union in the international mailings or carrier to the physical persons who are receivers of such goods. Transactions between physical persons do not belong to the specified transactions;";

Item 4 of article 7 after the word "uses" to add 2) with words ", the goods of electronic trading acquired by physical persons";

"Chapters 37 - 43" shall be replaced with words 3) in Items 1 and 3 of Article 13 of the word "Chapters 37 - 43.1";

"Chapter 37" shall be replaced with words 4) in the subitem 2 of Item 2 of Article 29 of the word "Chapters 37 and 43.1 (concerning the goods of electronic trading acquired by physical persons)";

5) in Article 38:

in the paragraph the second Item 6 of the word "and Item 3 of Article 309" shall be replaced with words ", Item 3 of Article 309 and Item 17 of Article 309.6";

Item 18 after the word "uses" to add with words of "the goods of electronic trading acquired by physical persons";

6) in Article 46:

add Item 1 with the subitem 6 of the following content:

"6) customs duty concerning goods of electronic trading.";

add with Item 3 following of content:

"3. Concerning the goods of electronic trading acquired by physical persons are subject to payment customs duty concerning goods of electronic trading and if it is stipulated by the legislation state member, - taxes.

The customs duty concerning goods of electronic trading is subject to payment according to Chapter 43.1 of this Code.

Provisions of this Chapter and Chapters 7 - the 11th of this Code are applied in the cases provided by Chapter 43.1 of this Code.";

7) in Article 52:

in the subitem 3 of Item 2 of the word "and Item 3 of Article 309" shall be replaced with words ", Item 3 of Article 309 and Item 17 of Article 309.6";

Item 3 after the word "goods" to add with words "declarations on goods of electronic trading,";

8) the paragraph one of Item 2 of Article 53 to add with words ", taking into account item 4 of Article 309.7 of this Code";

9) in Article 54:

in Item 1 of the word "and 309" shall be replaced with words ", 309, Item 14 of Article 309.6 and Article 309.7";

in the subitem 1 of Item 2 of the word "and 309" shall be replaced with words ", 309, Item 15 of Article 309.6 and Article 309.7";

10) the subitem 1 of item 4 of article 55 after words "one declaration on goods," to add with words "one declaration on goods of electronic trading concerning the goods of electronic trading intended for realization to physical persons, placed under customs procedure according to the subitem 1 of item 4 of Article 309.6 of this Code which receiver is one physical person,";

11) in Item 1 of Article 57 of the word "and 309" shall be replaced with words ", 309, Item 17 of Article 309.6 and Article 309.7";

Item 3 of Article 58 to add 12) with words ", except for the goods of electronic trading intended for realization to physical persons, placed under such customs procedure in case of completion of action of customs procedure of customs warehouse according to the subitem 1 of item 4 of Article 309.6 of this Code";

Item 2 of article 67 after the word "goods" to add 13) with the words "or in the declaration on goods of electronic trading";

Item 4 of Article 71 to add 14) with words ", and also concerning the goods of electronic trading acquired by physical persons";

15) in Article 72:

in Item 1 of the word "and 295" shall be replaced with words ", 295, Item 14 of Article 309.6 and Article 309.7";

in the subitem 1 of Item 2 of the word "and 295" shall be replaced with words ", 295, Item 15 of Article 309.6 and Article 309.7";

16) the subitem 1 of item 4 of article 73 after words "one declaration on goods," to add with words "one declaration on goods of electronic trading concerning the goods of electronic trading intended for realization to physical persons, placed under customs procedure according to the subitem 1 of item 4 of Article 309.6 of this Code which receiver is one physical person,";

17) in Item 1 of Article 74 of the word "and 295" shall be replaced with words ", 295, Item 17 of Article 309.6 and Article 309.7";

Item 4 of article 76 after the word "goods" to add 18) with the words "or in the declaration on goods of electronic trading";

Item 4 of Article 82 to add 19) with the paragraph of the following content:

"Provisions of paragraph two of this Item are not applied in case of making of customs transactions to the goods of electronic trading acquired by physical persons, the customs applicant of such goods.";

Shall be replaced with words 20) in Item 6 of Article 83 of the word "and Item 8 of Article 281" ", Item 8 of Article 281 and Item 1 of Article 309.4";

21) in Article 84:

add with Item 2.1 of the following content:

"2.1. Provisions of Item 2 of this Article are applied taking into account provisions of Items 3 and 4 of Article 429.5 of this Code.";

add Item 3 with words ", except for case when according to Item 5 of Article 429.5 of this Code such responsibility is born by the operator of electronic trading";

22) the subitem 1 of Item 2 of article 92 after the word "copy" to add with the words "the declaration on goods of electronic trading or its copy", after words of "the declaration on goods" to add with words ", declarations on goods of electronic trading", after the words "such declaration on goods" to add with words ", the declaration on goods of electronic trading";

23) in Article 104:

in paragraph one of Item 1 of the word "and Item 2 of Article 281" shall be replaced with words ", Item 2 of Article 281 and Item 2 of Article 309.2";

to add the subitem 3 of item 4 with words ", except for the goods of electronic trading acquired by physical persons";

24) in Article 105:

add Item 1 with the subitem 5 of the following content:

"5) the declaration on goods of electronic trading.";

add Item 3 with the paragraph of the following content:

"The declaration on goods of electronic trading is used in case of customs declaration of goods of electronic trading in the cases specified in paragraph one of Item 3 of Article 309.4 of this Code.";

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