The agreement on the principles of collection of indirect taxes during the exporting and commodity import (works, services) between the State Parties of the Commonwealth of Independent States

of November 25, 1998

The State Parties of this agreement on behalf of the governments which are hereinafter referred to as by the Parties

promoting deepening of economic integration of the State Parties of the Commonwealth of Independent States,

being guided by the commonly accepted regulations and rules in international trade,

agreed as follows:

Article 1 General determinations

For the purposes of this agreement the following terms are used:

indirect taxes - the value added tax (further - the VAT) and excise (the excise tax or the excise duty);

zero rate - taxation of goods (works, services) at the rate zero percent that means for the taxpayer the right to offsetting or compensation from the budget of tax amounts on value added which is earlier paid on these goods (works, services);

tax exemption - release from the taxation in case of sales of goods (works, services). At the same time the last seller does not acquire the right to offsetting or compensation of the value added tax which is earlier paid;

goods - any personal and real estate, all types of energy, and also vehicles, except for any vehicles used for international carriages of passengers and goods including containers and other transport equipment;

export - commodity exportation (works, services) from customs areas of the Parties without obligation about the return import;

import - commodity importation (works, services) on customs areas of the Parties without obligation about the return export;

pseudo-export - dummy documentary registration of goods (works, services) as exported from customs area of the Party in case of which there is no actual commodity exportation (works, services) out of limits of customs area of this Party;

the country of destination of goods - the state on which customs area goods were imported;

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