The agreement on customs and tax control behind production and turnover of ethyl alcohol, alcoholic, alcohol-containing and tobacco products in the territories of state members of EurAsEC

of March 30, 2002

The governments of state members of Eurasian economic community which are referred to as further with the Parties

recognizing need of streamlining of production and turnover of ethyl alcohol, alcoholic, alcohol-containing, tobacco products and sugar of white pas the territories of the states of the Parties,

based on agreements on the Customs union of January 6 and 20, 1995 and considering provisions of the Agreement on the Customs union and the Common economic space of February 26, 1999, the Constitutive treaty of Eurasian economic community of October 10, 2000,

being guided by need of ensuring due state regulation in the field of production and turnover of ethyl alcohol, alcoholic, alcohol-containing, tobacco products and white sugar,

for the purpose of enhancement of tax and customs control over export-import transactions, exchange of information between tax and customs authorities of the states of the Parties,

agreed about the following:

Article 1

For the purposes of this agreement of the concept "Ethyl Alcohol, Alcoholic, Alcohol-containing, Tobacco Products and White Sugar" ethyl alcohol, alcoholic, alcohol-containing, tobacco products and white sugar on which According to the legislation of the states of the Parties indirect taxes (excises and/or the VAT) are established mean.

For the purposes of this agreement turnover of ethyl alcohol, alcoholic, alcohol-containing, tobacco products and white sugar is understood as import to the territory, export about the territories and movement through the territory of the states of the Parties, acquisition, storage, wholesale and retail sale of the specified types of goods.

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