According to subparagraph 19) of paragraph 1 of Article 2 of the Customs Code of the Eurasian Economic Union (hereinafter referred to as the EAEU CC), international postal items - parcels and written correspondence items that are objects of postal exchange in accordance with the acts of the Universal Postal Union, are accompanied by documents stipulated 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 international postal exchange, or are in transit through the customs territory of the Union.
At the same time, in accordance with subparagraph 1) of paragraph 1 of Article 83 of the EAEU CC, the carrier (including the customs carrier) may act as the declarant of the customs procedure of customs transit. At the same time, the specifics of applying the customs procedure of customs transit in relation to international postal items are regulated by Article 287 of the EAEU Customs Code.
According to subparagraph 1) of paragraph 1 of Article 287 of the EAEU Customs Code, the customs procedure of customs transit is applied in relation to international postal items imported into the territory of the EAEU: during their transportation from the place of arrival to the place (institution) of international postal exchange or to the place of departure; for their transportation between places (institutions) of international postal exchange.
It should be noted that the provisions of Article 287 of the EAEU Customs Code do not provide for the possibility of processing the customs procedure of customs transit in relation to international postal items only by the designated operator of the EAEU member state.
At the same time, in accordance with paragraph 5 of Article 287 of the EAEU Customs Code, when placing international postal items under the customs procedure of customs transit, the obligation to pay import customs duties and taxes is not ensured in the following cases: 1) the declarant is the designated postal operator; 2) international postal items are subject to delivery to the place (institution) of international postal exchange. In this case, in the case provided for in subparagraph 2) of paragraph 5 of Article 287 of the EAEU Customs Code, the designated postal operator of the EAEU member state in whose territory the place (institution) of international postal exchange is located, which is the place of delivery, bears a joint obligation to pay import customs duties and taxes in respect of international postal items with the declarant of international postal items placed under the customs procedure of customs transit.
In addition, from April 1, 2025, the decision of the Board of the Eurasian Economic Commission dated May 30, 2023 No. 73 "On approval of the form of the transit declaration and the procedure for filling it out, as well as on amending and recognizing as invalid certain decisions of the Customs Union Commission and the Board of the Eurasian Economic Commission" (hereinafter referred to as the Filling Procedure) came into force. In accordance with paragraphs 14 and 18 of the Filling Procedure, in columns of the transit declaration No. 2 "sender" and 3 8 "recipient", when moving international postal items, the name of the designated postal operator, the name and location (city or code) of the place (institution) of the international postal exchange, which is the sender and recipient of international postal items, are indicated, in accordance with the documents provided for by the acts of the Universal Postal Union and accompanying international postal items during their transportation.
The totality of the above-mentioned norms of the customs legislation of the EAEU provides for the possibility of the carrier acting as a declarant of the customs procedure of customs transit in relation to international postal items. At the same time, taking into account the specifics of international postal transportation, the use of documents provided for by the acts of the Universal Postal Union, as well as the emergence of a joint obligation of the designated operator to pay import customs duties and taxes in relation to international postal items with the declarant of international postal items placed under the customs procedure of customs transit, the carrier, when performing customs operations related to the customs declaration of international postal items, submits documents confirming its authority in relation to the declared international postal items and interaction with the designated operator of the state on whose territory the place of international postal exchange determined as the place of delivery is located.