The agreement on procedure of control of correctness of determination of customs value of the goods moved through customs border of custom 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 of control of correctness of determination of customs value of the goods moved through customs border of custom union on single customs area of the State Parties of custom union within Eurasian economic community,

being guided by provisions of the Agreement on determination of customs value of the goods moved through customs border of custom union of January 25, 2008,

agreed as follows:

Article 1

This agreement determines basic provisions of control of correctness of determination of customs value of the goods moved through customs border of custom union within Eurasian economic community (further соответственноконтроль customs value of goods, custom union) 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

Control of customs value of goods is exercised by customs authority of the state of each of the Parties (further - customs authority) both in case of customs clearance of goods, and after release of goods according to provisions of international treaties of the State Parties of custom union regulating questions of customs clearance and customs control of the goods moved through customs border of custom union.

Provisions of this agreement do not extend to the goods moved through customs border of custom union with physical persons for the personal and other not connected with implementation of business activity needs.

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