Customs payments, special, anti-dumping, countervailing duties

The basic issues of the application of customs payments, special, anti-dumping, countervailing duties when moving goods across the customs border of the Eurasian Economic Union (hereinafter referred to as the Union) are defined by the Customs Code of the Eurasian Economic Union (hereinafter referred to as the EAEU TC).

Customs payments in accordance with Article 46 of the EAEU Customs Code include:

1) import customs duty;

2) export customs duty;

3) value added tax levied on the import of goods into the customs territory of the Union;

4) excise taxes (excise tax or excise duty) levied when goods are imported into the customs territory of the Union;

5) customs fees.

The legal regulation of the application of customs duties and taxes is carried out in accordance with Chapters 6-11 of the EAEU Customs Code, which establish:

payers of customs duties and taxes, cases and circumstances under which the obligation to pay customs duties and taxes arises, ceases, the procedure for fulfilling such obligation, cases when customs duties and taxes are not paid, the terms and procedure for paying customs duties and taxes, including the terms and grounds for granting deferral / installment payment of import customs duties;

general issues of application of enforcement of the obligation to pay customs duties, taxes, collection of customs duties, taxes, cases of refund of amounts of customs duties, taxes, conditions for the refund (offset) of amounts of overpaid and (or) excessively collected customs duties, taxes, etc.

The application of special, anti-dumping, countervailing duties is regulated by Chapter 12 of the EAEU Customs Code.

The specifics of the application of customs duties, taxes, special, anti-dumping, countervailing duties when performing 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, as well as the commission of other customs operations, are defined within the relevant articles of the Customs Code of the EAEU, which establish the procedure for customs operations and customs procedures.

In accordance with the EAEU TC, the regulation of certain aspects of the application of customs duties, taxes, special, anti-dumping, countervailing duties is attributed to the competence of the Eurasian Economic Commission and to the legislation of the Member States of the Union (hereinafter referred to as the Member States). In particular, the legislation of the Member States determines the types and rates of customs duties, the procedure for the return, collection of customs duties, special, anti-dumping, countervailing duties, the application of penalties, etc.

Import, export customs duties, taxes, customs duties, anti-dumping, countervailing, special duties have a different nature and, as a result, significant features of legal regulation.