The Tax Code of the Customs Union Was Ratified

The unified territory of the tax union includes Belorussia, Kazakhstan and Russia, exclusive economic zones, artificial islands, facilities, constructions and other objects.

Customs regulation in the customs union is performed in compliance with respective customs law of the union and to the extent not regulated thereby – in accordance with national law of the member countries of the customs union.

Customs law of the customs union includes the Customs Code of the customs union (Agreement on the Customs Code of the Customs Union adopted by the Resolution of the Interstate Council of the Eurasian Economic Community (the superior body of the customs union) at Head-of-State Level No. 17 dated November 27, 2009), international treaties of the member countries and resolutions of the Customs Union Commission.  The Customs Code of the customs union applies in Russia since July 1, 2010.  Therefore currently provisions of the Customs Code of the customs union have direct effect and the Customs Code of the Russian Federation (prior to its repeal) applies to the extent not contradicting the Customs Code of the customs union.

Customs Code of the customs union consists of 8 sections, 50 chapters, 373 articles.  In particular they determine the main principles of transfer of goods across the territory of the customs union (and within this territory), procedure for determination of the country of origin of the goods, procedure for declaration of the transferred goods, procedure for application of various customs procedures.

The uniform terms for customs transit are established on the territory of the customs union.

The Customs Code of the customs union provides for 17 customs procedures including: release for domestic consummation, export, customs warehouse, re-import, re-export, temporary import (export).

The list of customs payments and terms of their effecting is established.  Customs payments depend on customs procedures applied.

For the participants of the Foreign Economic Activities from the customs union member countries a more favorable customs control regime was established.

The Customs Code of the customs union was enacted in the Russian Federation on July 1, 2010.  As the Customs Code of the customs union becomes effective, in its letter Rospotrebdnadzor has listed those products (regulated products), which registration it performs and clarified issues arising in connection with such registration.

See: The Customs Code of the Customs Union (Annex to the Agreement No. 17 on the Customs Code of the Customs Union Enacted by the Resolution of the Interstate Council of the Eurasian Economic Community at Head-of-State Level dated November 27, 2009)

Federal Law No. 114-FZ "On Ratification of the Agreement on the Customs Code of the Customs Union" dated June 2, 2010

Letter of Rospotrebnadzor No. 01/9950-0-23 "On the State Registration of Commodities on the Territory of the Customs Union and in the Russian Federation" dated July 5, 2010