The agreement on procedure for calculation and customs payment in the State Parties of the Customs union

of December 12, 2008

The government of the Republic of Belarus, the Government of the Republic of Kazakhstan and the Government of the Russian Federation which are hereinafter referred to as with the Parties

for the purpose of achievement of arrangements on procedure for calculation and customs payment on single customs area of the State Parties of custom union within Eurasian economic community (further - the State Parties of custom union),

based on provisions of the Agreement on creation of single customs area and forming of custom union of October 6, 2007,

being guided by the conventional principles and rules of international law,

agreed as follows:

Article 1

This agreement determines procedure for calculation and customs payment concerning the goods imported on single customs area of the State Parties of custom union and exported from this territory on the basis of which the international agreements of the State Parties of custom union regulating customs legal relationship in custom union will be created.

Article 2

The concepts used in this agreement mean the following:

"single customs area" - the territory consisting of customs areas of the State Parties of custom union;

"taxes" - the value added tax and excises (the excise tax or the excise duty) levied by customs authorities of the State Parties of custom union in case of commodity importation on single customs area;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info