RESOLUTION OF THE PLENUM OF THE SUPREME COURT OF THE RUSSIAN FEDERATION

of May 12, 2016 No. 18

About some questions of application by courts of the customs legislation

For the purpose of ensuring unity of practice of application by courts of the customs legislation Plenum of the Supreme Court of the Russian Federation, being guided by article 126 of the Constitution of the Russian Federation, articles 2 and 5 of the Federal constitutional Law of February 5, 2014 No. 3-FKZ "About the Supreme Court of the Russian Federation", decides to make the following explanations:

1. Legal regulation of the customs relations is performed according to the Constitution of the Russian Federation, international treaties entering according to part 4 of article 15 of the Constitution of the Russian Federation its system of law and the legislation of the Russian Federation on customs affairs.

The Agreement on the Eurasian Economic Union of May 29, 2014 (further - the Agreement and the Union respectively), other international agreements signed by the Russian Federation with state members of the Union, other states, the international organizations and educations is among the specified international treaties.

According to Item 1 of article 101 of the Agreement before adoption of the Customs code of the Union the legal force also remains behind the Agreement on the Customs Code of the Customs Union of November 27, 2009 (further - the Customs Code of the Customs Union, the Code) which has the status acting for the Russian Federation of the international treaty signed by it.

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