Article 1. Customs regulation in the Eurasian Economic Union of the Customs Code of the Eurasian Economic Union

Home / Codes / Article 1. Customs regulation in the Eurasian Economic Union of the Customs Code of the Eurasian Economic Union

1. In the Eurasian Economic Union (hereinafter - A single customs regulation is implemented, including the establishment of the procedure and conditions for the movement of goods across the customs border of the Union, their location and use in the customs territory of the Union or beyond, the procedure for customs operations related to the arrival of goods into the customs territory of the Union, their departure from the customs territory of the Union, temporary storage of goods, their customs declaration and release, other customs operations, the procedure for payment of customs duties, special, anti-dumping, compensation duties and customs control, as well as the regulation of power relations between customs authorities and persons exercising the rights to own, use and (or) dispose of goods in the customs territory of the Union or beyond.

2. Customs regulation in the Union is carried out in accordance with international treaties regulating customs relations, including this Code, and acts constituting the law of the Union (hereinafter referred to as international treaties and acts in the field of customs regulation), as well as in accordance with the Treaty on the Eurasian Economic Union of May 29, 2014 (hereinafter referred to as the Treaty on the Union).

3. Customs regulation in the Union is based on the principles of equality of persons when moving goods across the customs border of the Union, clarity, clarity and consistency of customs operations, transparency in the development and application of international treaties and acts in the field of customs regulation and their harmonization with international law, as well as the application of modern methods of customs control and maximum use information technologies in the activities of customs authorities.

4. In the event of a conflict between this Code and other international treaties regulating customs relations that are part of Union law, the provisions of this Code shall apply.

5. Customs legal relations that are not regulated by international treaties and acts in the field of customs regulation, prior to the settlement of the relevant legal relations, such international treaties and acts are regulated by the legislation of the Member States of the Union (hereinafter referred to as the Member States) on customs regulation.

The Customs Code of the Eurasian Economic Union was adopted on April 11, 2017.

It was ratified by the Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.

President

Republic of Kazakhstan

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