The protocol on procedure for collection of indirect taxes and the mechanism of control of their payment during the exporting and commodity import in custom union

of December 11, 2009

The governments of state members of custom union within Eurasian economic community which are hereinafter referred to as with the Parties

recognizing the commonly accepted regulations and rules of international trade,

being guided by article 4 of the Agreement on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in custom union of January 25, 2008,

proceeding from mutual interest in strengthening of control over export and import of goods, timely and complete receipt of indirect taxes in budgets of state members of custom union,

wishing to render for this purpose each other assistance,

agreed as follows:

Article 1. Procedure for application of indirect taxes in case of commodity export

1. In case of commodity export from the territory of one state member of custom union on the territory of other state member of custom union by the taxpayer (payer) (further - the taxpayer) state member of custom union from which territory goods are exported are applied zero rate of the value added tax (further - the VAT) and (or) exemption of excises in case of submission to tax authority of documents, stipulated in Item 2 these Articles.

In case of commodity export from the territory of one state member of custom union the taxpayer has the right to the tax deductions (offsettings) to the territory of other state member of custom union according to the procedure, similar stipulated by the legislation state member of custom union, applied concerning the goods exported from the territory of this state out of limits of custom union.

The place of sales of goods is determined according to the legislation of state members of custom union.

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