Article 2. Definitions of the Customs Code of the Eurasian Economic Union

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1. For the purposes of this Code, concepts are used that mean the following::

1) "accident" - an accident of a technical, technological or other nature harmful in its consequences, which occurred with vehicles and (or) other goods under customs control, which entailed quantitative and (or) qualitative changes not provided for by international treaties and acts in the field of customs regulation, which were not caused by deliberate actions of the owner and (or) the person in whose possession the goods were at the time of such changes, with the exception of natural changes under normal conditions of transportation (transportation) and (or) storage, as well as changes due to force majeure;

2) "administrative offences" - administrative offences for which, in accordance with the legislation of the Member States, the customs authorities conduct administrative proceedings (carry out proceedings);

3) "importation of goods into the customs territory of the Union" means the commission of actions related to crossing the customs border of the Union and as a result of which goods arrived in the customs territory of the Union by any means, including shipment by international mail, the use of pipeline transport and power transmission lines, before the release of such goods by customs authorities;

4) "water vessels" - sea vessels, vessels of mixed (river-sea) navigation, as well as vessels of inland waterway transport (navigation) subject to state registration in accordance with the legislation of the Member States;

5) "export of goods from the customs territory of the Union" - the commission of actions aimed at the export of goods from the customs territory of the Union in any way, including shipment by international mail, the use of pipeline transport and power transmission lines, including crossing the customs border of the Union;

6) "release of goods" is an action of the customs authority, after which interested persons have the right to use the goods in accordance with the declared customs procedure or in accordance with the procedure and conditions established in respect of certain categories of goods that are not subject to customs procedures in accordance with this Code.;

7) "declarant" - a person who declares goods or on whose behalf the goods are declared;

8) "monetary instruments" - traveller's cheques, promissory notes, cheques (bank cheques), as well as securities in documentary form that certify the issuer's (debtor's) obligation to pay funds and which do not specify the person to whom such payment is being made;

9) "interested person" - a person whose interests in relation to goods are affected by decisions, actions (inaction) of customs authorities or their officials;

10) "prohibitions and restrictions" - non-tariff regulatory measures applied to goods transported across the customs border of the Union, including those imposed unilaterally in accordance with the Treaty on the Union, technical regulation measures, sanitary, veterinary, sanitary and quarantine phytosanitary measures, export control measures, including measures in in relation to military products, and radiation requirements established in accordance with the Treaty on the Union and (or) the legislation of the Member States;

11) "foreign person" - a person who is not a person of a Member State;

12) "foreign goods" - goods that are not Union goods, including those that have lost the status of Union goods in accordance with this Code, as well as goods that have acquired the status of foreign goods (recognized as foreign goods) in accordance with this Code;

13) "information resources of customs authorities" - an ordered set of documented information (databases, other information arrays) contained in the information systems of customs authorities;

14) "artificial islands" - facilities fixed in accordance with the design documentation for their creation at their location, having alluvial, bulk, pile and other non-floating supporting bases protruding above the water surface at maximum tide, used to ensure the defense and security of the Member States, regional geological study, geological study, exploration and extraction of mineral resources, conducting marine resource surveys. research of aquatic biological resources and fishing, conducting marine scientific research, for other purposes, not contradicting the international agreements of the Member States with a third party and the legislation of the Member States;

15) "commercial documents" - documents used in carrying out foreign trade and other activities, as well as to confirm transactions related to the movement of goods across the customs border of the Union (invoices, specifications, shipping (packing) sheets and other documents);

16) "person" - an individual, a legal entity, as well as an organization that is not a legal entity;

17) "person of a Member State" means a legal entity, an organization that is not a legal entity, established in accordance with the legislation of the Member States, as well as an individual with permanent residence in a Member State, including an individual entrepreneur registered in accordance with the legislation of the Member State.;

18) "international treaties of the Member States with a third party" - an international treaty of one of the Member States with a third party or an international treaty with a third party to which several or all Member States are parties.;

19) "international postal items" - parcels and shipments of written correspondence that are objects of postal exchange in accordance with the acts of the Universal Postal Union, are accompanied by documents provided for by the acts of the Universal Postal Union, are sent outside the customs territory of the Union from places (institutions) of international postal exchange, or arrive in the customs territory of the Union at places (institutions) of the international postal exchange, or are in transit through the customs territory of the Union;

20) "measures to protect the internal market" - special protective, anti-dumping, countervailing and other measures to protect the internal market, established in accordance with the Treaty on the Union, imposed on goods originating from third countries and imported into the customs territory of the Union;

21) "measures of customs and tariff regulation" - measures applied in accordance with the Treaty on the Union in respect of goods imported (imported) into the customs territory of the Union and including the application of import customs duties, tariff quotas, tariff preferences, tariff benefits;

22) "designated postal operator" - a person officially appointed by a member state of the Universal Postal Union and providing postal services in accordance with the laws of the member States and acts of the Universal Postal Union;

23) "cash" means banknotes in the form of banknotes and treasury notes, coins, with the exception of coins made of precious metals, in circulation and being legal tender in Member States or states (group of states) that are not members of the Union, including those withdrawn or withdrawn from circulation, but subject to exchange for banknotes in circulation;

24) "taxes" - value added tax, excise taxes (excise tax or excise duty) levied in connection with the import of goods into the customs territory of the Union;

25) "illegal movement of goods across the customs border of the Union" - movement of goods across the customs border of the Union outside the places through which, in accordance with Article 10 of this Code, goods must or may be moved across the customs border of the Union, or outside the working hours of the customs authorities located in these places, either with concealment from customs control, or with an unreliable customs declaration or non-declaration of goods, or using documents containing false information about the goods, and (or) using counterfeit or other goods-related means of identification;

26) "carrier" means a person who transports (transports) goods and (or) passengers across the customs border of the Union and (or) transports (transports) goods under customs control through the customs territory of the Union. When goods are transported by pipeline or through power transmission lines, the carrier is the person responsible for the use of pipeline transport or power transmission lines, and (or) for the movement of goods by pipeline or through power transmission lines, and (or) for the control and accounting of these goods;

27) "movement of goods across the customs border of the Union" - import of goods into the customs territory of the Union or export of goods from the customs territory of the Union;

28) "preliminary information" means information in electronic form about goods intended to be transported across the customs border of the Union, international transport vehicles carrying such goods, the time and place of arrival of goods in the customs territory of the Union, passengers arriving in the customs territory of the Union;

29) "crimes" - crimes or criminal offenses, the proceedings of which are attributed to the jurisdiction of the customs authorities in accordance with the legislation of the Member States;

30) "supplies" - goods:

necessary to ensure the normal operation and maintenance of watercraft, aircraft and trains in their parking areas and en route, with the exception of spare parts and equipment;

intended for consumption and (or) use by passengers and crew members of water, aircraft, or train passengers and train crew members, as well as for distribution or sale to such persons;

31) "structures and installations" - underwater facilities, floating drilling rigs, offshore floating platforms, other vessels, underwater structures, including wells, offshore stationary platforms, stationary drilling rigs, and other floating and stationary facilities used to ensure the defense and security of Member States, and regional geological exploration, fixed in accordance with the design documentation for their creation., geological exploration, exploration and extraction of mineral resources, marine resource research of aquatic biological resources and fishing, conducting marine scientific research for other purposes that do not contradict the international treaties of the Member States with a third party and the legislation of the Member States;

32) "customs declaration" is a customs document containing information about goods and other information necessary for the release of goods.;

33) "customs duty" is a mandatory payment levied by the customs authorities in connection with the movement of goods across the customs border of the Union;

331) "customs duty on electronic commerce goods" is a mandatory payment levied by customs authorities in connection with the importation into the customs territory of the Union of electronic commerce goods purchased by individuals;

34) "customs procedure" is a set of rules defining, for the purposes of customs regulation, the conditions and procedure for the use of goods in the customs territory of the Union or outside it.;

35) "customs declaration" - a statement to the customs authority using the customs declaration of information about the goods, the chosen customs procedure and (or) other information necessary for the release of goods;

36) "customs documents" means a customs declaration and other documents drawn up exclusively for the performance of customs operations and customs control, as well as during and based on the results of customs operations and customs control.;

37) "customs operations" - actions performed by persons and customs authorities in accordance with international treaties and acts in the field of customs regulation and (or) the legislation of the member states on customs regulation;

38) "customs authorities" - the customs authorities of the Member States;

39) "customs duties and taxes levied in the form of a cumulative customs payment" - the amount of customs duties and taxes calculated in respect of goods for personal use at the rates of customs duties and taxes applied in accordance with Article 53 of this Code;

40) "customs duties and taxes levied at uniform rates" - the amount of customs duties and taxes calculated in respect of goods for personal use without dividing into its constituent customs duties and taxes;

41) "customs control" - a set of actions performed by customs authorities aimed at verifying and (or) ensuring compliance with international treaties and acts in the field of customs regulation and the legislation of the member states on customs regulation;

42) "customs authority of destination" means a customs authority in the region of activity of which the place of delivery of goods determined by the customs authority of departure is located or which completes the operation of the customs procedure of customs transit;

43) "customs authority of departure" - a customs authority that performs customs operations related to the placement of goods under the customs procedure of customs transit;

44) "customs representative" is a legal entity included in the register of customs representatives that performs customs operations on behalf of and on behalf of the declarant or another interested person.;

45) "goods" means any movable property, including the currency of the Member States, securities and/or currency valuables, traveler's checks, electric energy, as well as other movable items equated to immovable property;

46) "goods for personal use" - goods intended for personal, family, household and other needs of individuals not related to business activities, transported across the customs border of the Union in accompanied or unaccompanied baggage, by international mail or by other means;

47) "goods of the Union":

goods located in the customs territory of the Union, fully produced (extracted, received, grown) in the customs territory of the Union;

goods located in the customs territory of the Union that have acquired the status of goods of the Union or recognized as goods of the Union in accordance with this Code or before its entry into force;

goods located in the customs territory of the Union, produced (manufactured) in one or more Member States from the goods specified in paragraphs two and three of this subparagraph;

goods exported from the customs territory of the Union and retained the status of Union goods in accordance with this Code;

471) "electronic commerce goods" - electronic commerce goods intended for sale to individuals and electronic commerce goods purchased by individuals;

472) "electronic commerce goods intended for sale to individuals" - goods imported into the customs territory of the Union intended for sale to individuals on electronic trading platforms using the resources of the Internet information and telecommunications network as part of a transaction to which an individual is a party. This transaction does not include a transaction between individuals.;

473) "electronic commerce goods purchased by individuals" - goods purchased by individuals on electronic trading platforms using the resources of the Internet information and telecommunications network as part of a transaction between an individual permanently or temporarily residing (temporarily staying) in the territory of a Member State and a foreign person or a transaction between an individual permanently or temporarily residing (temporarily staying) in the territory of the State a person who is not a member of the Union and a person of a member State, transported across the customs border of the Union in international mail or by carrier to the address of individuals who are recipients of such goods. These transactions do not include transactions between individuals.;

48) "transport (shipping) documents" - documents confirming the existence of a contract for the carriage of goods and accompanying them during such transportation (bill of lading, waybill, document confirming the conclusion of a freight forwarding contract, and other documents);

49) "vehicles" - A category of goods that includes a watercraft, an aircraft, an automobile vehicle, a trailer, a semi-trailer, a railway vehicle (railway rolling stock, a unit of railway rolling stock), a container with spare parts, accessories and equipment, fuels and lubricants, cooling and other technical materials provided for them. liquids contained in filling tanks provided by their design, if they are transported together with the specified vehicles;

50) "vehicles for personal use" - a category of goods for personal use, which includes certain types of motor vehicles and trailers to cars- and motor vehicles, as defined by the Eurasian Economic Commission, a watercraft or aircraft, together with spare parts for them and their usual accessories and equipment, fuels and lubricants, coolants and other technical liquids contained in refueling tanks provided for by their design, belonging by right of ownership, use and (or) disposal to an individual moving these vehicles across the customs border of the Union for personal purposes, and not for transporting persons for remuneration, industrial or commercial transportation of goods for remuneration or free of charge, including vehicles registered with legal entities and individual entrepreneurs;

51) "international transportation vehicles" - vehicles that are used for the international transportation of goods, passengers and (or) baggage, with special equipment on them designed for loading, unloading, handling and protecting goods, items of logistics and equipment, as well as spare parts and equipment intended for for repair, maintenance or operation of the vehicle en route;

52) "express cargo" means goods transported as part of high-speed transportation by any type of transport using an electronic information system for organizing and tracking transportation in order to deliver these goods to the recipient in accordance with an individual consignment note within the shortest possible and (or) fixed period of time, with the exception of goods sent in international mail.

2. For the purposes of this Code:

1) the terms "free (special, special) economic zone" (hereinafter referred to as the FEZ), "logistics FEZ", "port FEZ" and "resident (participant, subject) of the FEZ" are used in the meanings defined by international treaties within the Union;

2) the concepts of "head of a diplomatic mission", "members of the diplomatic staff of a diplomatic mission", "members of the administrative and technical staff of a diplomatic mission", "members of the service staff of a diplomatic mission", "head of a consular institution", "consular officials of consular institutions", "consular employees of consular institutions", "employees of the service staff consular institutions", "family members", "employees of the diplomatic mission", "employees of the consular institution" are used in the values, defined by the Vienna Convention on Diplomatic Relations of April 18, 1961 and the Vienna Convention on Consular Relations of April 24, 1963.

3. In this Code:

1) the territory of the FEZ means the entire territory of the FEZ or part of the territory of the FEZ, in which, in accordance with the legislation of the member state on whose territory the FEZ was established, the customs procedure of the free customs zone is applied.;

2) diplomatic missions and consular offices located in the customs territory of the Union are understood to mean diplomatic missions and consular offices of non-member States located in the territories of the Member States, and diplomatic missions and consular offices of some member States located in the territories of other Member States.;

3) other organizations or their representative offices are understood to mean organizations or their representative offices that enjoy privileges and immunities in the territory of a Member State in accordance with international treaties of that Member State and are included in the list compiled by the Eurasian Economic Commission (hereinafter referred to as the Commission).

4. The Commission, based on information provided by the Member States, forms a list of organizations or their representative offices that enjoy privileges and immunities in the territory of a member State in accordance with international treaties of that Member State, and ensures its posting on the official website of the Union on the Internet information and telecommunications network (hereinafter referred to as the Internet).

5. Other concepts used in this Code are applied in the meanings defined by the relevant articles of this Code, as well as by the Treaty on the Union.

6. The concepts of civil legislation and other branches of legislation used in this Code shall be applied in each of the Member States in the meaning in which they are used in the relevant branches of legislation of the Member State, unless otherwise established by this Code.

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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