
For the information of individuals moving goods for personal use, we inform you that the Decision of the Council of the Eurasian Economic Commission of 20 December 2017 No. 107 (hereinafter the Decision) from 1 January 2020 provided for reduction in the norms within which goods for personal use transported in international mail (hereinafter IM), as well as delivered by the carrier to the customs territory of the Eurasian Economic Union, are imported without paying customs duties and taxes. These standards constitute 200 Euros and 31 kg. At the same time, the frequency (for a period of 1 calendar month) of the movement of goods to one individual will not be taken into account
At the same time, the Decision also provided for a decline in the customs rates of duties and taxes subject to payment in case of exceeding the above-mentioned norms. According to Annex 2 to the Decision, the rates are proposed to be 15 % of the value, but not less than 2 euros per 1 kg of weight in terms of exceeding the norms concerning weight and value. This means, it will be possible to receive more than one IM within one calendar month, and if the above-mentioned IM standards are exceeded, customs duties in terms of exceeding these norms will be required to pay.
It should be noted that the above-mentioned norms of transportation are applicable only to goods for personal use. In respect of goods transported across the customs border of the EEU by individuals that are not classified as goods for personal use and imported for the purpose of using them in business activities, the above-mentioned norm of transportation do not apply. Such goods are subject to movement across the customs border of the EEU in accordance with the generally established procedure.
According to paragraph 1 of Article 3 of the agreement on the procedure for movement of goods for personal use by individuals through the Customs Border of the Customs Union and performance of customs operations related to release (dated June 18, 2010) the classification of goods transported across the customs border of the EEU, the classification of goods transported across the customs border of the EEU as goods for personal use is carried out by the customs authority with application of a risk management system based on:
- statement of an individual about goods moved across the customs border of the EEU in oral or written form using a passenger customs declaration;
- nature and quantity of goods;
- frequency of crossing of the customs border of the EAEU and (or) transportation of goods across the customs border of the EAEU by an individual or to their address.
In addition, individuals frequently receiving parcels from foreign online shops, according to paragraph 2 of Article 35 of the Entrepreneurial Code of the Republic of Kazakhstan, individuals having an annual income from private entrepreneurship calculated in accordance with the tax legislation of the Republic of Kazakhstan at a rate higher than 12 times the minimum wage, must necessarily register as an individual entrepreneur with the state revenue authority at the location.
Leading specialist of customs post
«Bakhty» of SRD for the East Kazakhstan region
Togusova N.К.