Article 6. Application of customs and tariff regulation measures, prohibitions and restrictions, measures to protect the domestic market, international treaties and acts in the field of customs regulation, legislative acts of the Member States in the field of taxation of the Customs Code of the Eurasian Economic Union

     1. When performing customs operations and conducting customs control, customs tariff regulation measures, prohibitions and restrictions, measures to protect the internal market, legislative acts of the member States in the field of taxation in force on the date of registration of the customs declaration or other customs documents, unless otherwise established by this Code, in accordance with the Treaty on the Union or international treaties, are applied. within the framework of the Union, and with regard to the application of legislative acts of the Member States in the field of taxation, also by the legislation of the Member States.

     2. With respect to goods transported across the customs border of the Union in violation of the requirements established by international treaties and acts in the field of customs regulation, customs tariff regulation measures, prohibitions and restrictions, measures to protect the internal market, international treaties and acts in the field of customs regulation, legislative acts of the Member States in the field of taxation, effective on the date of the actual crossing of the customs border of the Union by goods, unless otherwise established by this Code, in accordance with the Treaty on the Union or international treaties within the Union, and with regard to the application of legislative acts of the Member States in the field of taxation - also the legislation of the Member States.

     If the date of the actual crossing of the customs border of the Union by goods is not fixed, customs tariff regulation measures, prohibitions and restrictions, measures to protect the internal market, international treaties and acts in the field of customs regulation, legislative acts of the Member States in the field of taxation in force on the day of detection of violations, unless otherwise established by this Code, in accordance with in accordance with the Treaty on the Union or international treaties within the Union, and with regard to the application of legislative acts of the Member States in the field of taxation - as well as the legislation of the Member States.

     3. If the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code provides for the filing of two or more declarations for goods as features of customs declaration, then in respect of goods whose customs declaration is carried out with such features, customs tariff regulation measures, prohibitions and restrictions, measures to protect the internal market the legislative acts of the Member States in the field of taxation are applied on the day of registration of the first declaration on goods. 

 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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