Customs Union.

Customs Union

CU-TR

Guarantee of payment of customs taxes, duties. General conditions of guarantee of payment of customs taxes, duties:

1. The fulfilment of the obligation to pay the customs taxes, duties is guaranteed in the following cases:

1) Transportation of goods under the customs procedure of customs transit;

2) Change of terms of the payment of customs taxes, duties if it is provided for by international agreements and (or) national legislation of the member states of the Customs Union;

3) Placement of goods under the customs procedure of processing of goods outside of the customs territory;

4) Release of goods in accordance with the Article 198 of the present Code;

5) Other cases, defined by the present Code, international agreements and (or) national legislation of the member states of the Customs Union.

2. The guarantee of payment of the customs taxes, duties is not provided:

1) If the sum of the due customs taxes, duties and interests does not exceed the sum equivalent to five hundred Euros in compliance with the currency exchange rate established in accordance with the legislation of the member states of the Customs Union, acting on the day of the customs declaration registration, and if the customs declaration is not presented – on the day when the decision not to provide the guarantee was taken;

2) In other cases, foreseen in the present Code and (or) the legislation of the member states of the Customs Union.

3. The guarantee of payment of customs taxes, duties is provided by the payer or in the case of transportation of goods under the customs transit procedure it could also be provided by another person on behalf of the payer, if this person has the right to possess, to use and (or) to dispose of the goods regarding which the guarantee of payment of customs taxes, duties is provided.

4. The guarantee of payment of customs duties and taxes is granted to the customs office that releases goods, except for the cases stated in paragraph 5 of the present Article, part 2 of paragraph 1 of Article 87 and chapter 3 of the present Code.

5. In case of transport of goods in accordance with the customs procedure of customs transit, the guarantee of payment of customs taxes, duties can be granted to the customs office of departure or to the customs office of destination if another customs office to which the general guarantee of payment could be presented is not determined in the national legislation of the member state of the Customs Union. The customs authorities mutually recognize the document confirming the guarantee of payment of the customs taxes, duties issued by the customs office which has received such guarantee. The procedure of presentation of such a document and the term of its validity are defined in the international agreement of the member states of the Customs Union.

6. Means of providing the guarantee of payment of customs taxes, duties