As of today, the Treaty on the Customs Code of the Eurasian Economic Union (hereinafter – the ‘EAEU Customs Code’) is in process of signing. It is expected that the document will come into force not earlier than 29 December 2017.
Below is a brief overview of the main developments of the EAEU Customs Code.
1. Structure of the code
Compared to the Customs Code of the Customs Union the EAEU Customs Code is not divided into general and special parts and will consist of 60 chapters joined in 9 sections.
2. Codification of provisions of the Customs Union international treaties
The EAEU Customs Code includes the provisions of the following international treaties which earlier existed separately:
- Agreement on determination of customs value of goods transferred across the customs border of the Customs Union dated 25 January 2008;
- Agreement on mutual administrative support of the customs authorities of the member-states of the Customs Union dated 21 May 2010;
- Agreement on information exchange requirement between the customs authorities and other state authorities of the member-states of the Customs Union dated 21 May 2010;
- Agreement on specifics of the customs transit of goods transferred by railway transport within the customs border of the Customs Union dated 21 May 2010;
- Agreement on provision and exchange of preliminary information on goods and transport transferred across the customs border of the Customs Union dated 21 May 2010;
- Agreement on unified customs register of intellectual property objects of the member-states of the Customs Union dated 21 May 2010;
- Agreement on specifics of the customs operations in respect of goods sent via international post dated 18 June 2010;
- Agreement on exemption from application of certain forms of customs control performed by the customs authorities of the member-states of the Customs Union dated 18 June 2010;
- Agreement on free warehouses and the customs procedure of free warehouse dated 18 June 2010;
- Agreement on specifics of transport use in international transportation for transportation of passengers as well as trailers, semi-trailers, containers and railway rolling stock performing transportation of goods and (or) luggage for internal transportation within the customs border of the Customs Union dated 18 June 2010;
- Agreement on procedure of movement of cash and (or) monetary instruments by individuals across the customs border of the Customs Union dated 5 July 2010;
- Agreement on organization of information exchange for realization of analytical and control functions of the customs authorities of the member-states of the Customs Union dated 19 October 2011.
3. Preliminary information
The mechanism of provision of preliminary information by the customs authorities was improved. From now this information will be used for expediting of performance of customs operations and optimization of customs control and will be divided into 2 types:
The preliminary information provided in electronic form may be used upon arrival of goods to the EAEU territory, placement of goods under temporary storage as well as upon customs declaring procedure.
4. Customs declaring procedure
The most important, in our view, developments, related to customs declaring procedure are as follows:
5. Authorized economic operator
Authorized economic operators institution was revised, now they are divided into 3 types with each of them having special simplifications upon performance of the customs operations. The following simplification may be distinguished among provided ones:
6. Transitional provisions
Transitional provisions are stipulated in section 9 of the EAEU Customs Code among which the following may be distinguished:
Services
Contacts:
Assel Ilyassova
Partner
Head of Tax and Customs Department
+7 (727) 2445-777
+7 (701) 763-07-14
ailyassova@gratanet.com