On the introduction of customs regulation in relation to foreign electronic trade of goods

In 2020, the member States of the Eurasian Economic Union began work to amend the Customs Code of the Eurasian Economic Union in terms of customs regulation of external (transborder) electronic trade of goods. E-commerce goods are goods purchased by individuals on foreign Internet sites through the Internet and delivered to the customs territory of the Eurasian Economic Union in international mail or by express carriers. (Order of the Eurasian Intergovernmental Council No. 16 dated October 9, 2020).

Customs foreign electronic trade regulation implies the selection of such goods from the total mass of goods for personal use and the establishing the features, such as: the introduction of the institution of e-commerce operator, the introduction of an e-commerce declaration, ensuring the possibility of selling foreign electronic commerce goods to individuals using customs ("bonded") warehouses, the introduction of a notification procedure regarding compliance with the technical regulations requirements  of the Eurasian Economic Union in relation to certain goods of foreign electronic commerce.

It is assumed that the e-commerce operator will carry out the customs declaration of e-commerce goods and pay customs duties for the buyer, that will mainly remove the need for an individual to contact the customs authorities, will significantly speed up customs clearance operations. At the same time, if individuals want to carry out customs clearance themselves, will have the opportunity to independently declare the purchased goods.

The amendments also provide for the purchase of goods by individuals through a customs warehouse, which will significantly reduce the delivery time of goods.

The above-mentioned amendments to the Agreement on the Customs Code of the Eurasian Economic Union and the passing of acts of the Eurasian Economic Commission in accordance with these amendments are planned in 2022-2023.

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter - the Committee) informs that according to subparagraph d) of paragraph 1 of the Order of the Council of the Eurasian Economic Commission dated April 5, 2021 No. 7 «On certain issues of conducting a pilot project (experiment) in the field of foreign electronic trade in goods in the Eurasian Economic Union member States». Within the framework of this pilot project, the Committee developed modules on passenger customs declaration for express cargo (hereinafter - as PCDEC) in the form approved by the Decision of the Board of the Eurasian Economic Commission of 16.10.2018. No. 158 and declarations for goods for express cargo (hereinafter - DGEC) approved by the Decision of the Board of the Eurasian Economic Commission dated 28 August 2018 No. 142.