Specifics of the procedure and conditions for the movement of goods for personal use across the customs border of the Eurasian Economic Union (hereinafter – The Customs Union), their location and use in the customs territory of the Union or outside it, the specifics of the procedure for customs operations related to temporary storage, customs declaration and release of goods for personal use, the specifics of the application of the customs procedure of customs transit in respect of goods for personal use, as well as the procedure for determining the value of goods for personal use and use customs payments in respect of such goods are defined in Chapter 37 of the Customs Code of the Union.

Goods for personal use – goods intended for personal, family, household and other needs of individuals not related to the implementation of entrepreneurial activity, transported across the customs border of the Eurasian Economic Union (EAEU) in accompanied or unaccompanied baggage by forwarding in international mail or otherwise.

The attribution of goods transported across the customs border of the EAEU to goods for personal use is carried out by the customs authority using a risk management system based on:

1) statements of an individual about goods transported across the customs border of the EAEU orally or in writing using a passenger customs declaration;

2) the nature and quantity of goods;

3) the frequency of crossing the customs border of the EAEU by an individual and (or) the movement of goods across the customs border of the EAEU by this individual or to his address.

The categories of goods not related to goods for personal use are defined by Appendix No. 6 to the Decision of the Council of the Eurasian Economic Commission No. 107 of December 20, 2017.

The provisions of Chapter 37 of the Customs Code of the Union do not apply to goods transported by individuals across the customs border of the Union that are not classified as goods for personal use. Such goods are subject to movement across the customs border of the Union in the manner and under the conditions established by other chapters of the Customs Code of the Union.

Customs declaration is subject to:

1) goods for personal use transported across the customs border of the EAEU in unaccompanied baggage, or goods for personal use delivered by the carrier;

2) goods for personal use, with the exception of vehicles for personal use, transported across the customs border of the Union in any way, in respect of which prohibitions and restrictions are subject to compliance, and the submission of documents and (or) information confirming compliance with such prohibitions and restrictions is required (Annex No. 2 of the Decision of the EEC Board of 21.04.2015 No. 30);

3) goods for personal use, with the exception of vehicles for personal use, transported across the customs border of the EAEU in accompanied baggage, in respect of which customs duties and taxes are payable (Annex No. 2 of the Decision of the EEC Council of 20.12.2017 No. 107);

4) goods for personal use imported with exemption from customs duties and taxes in accompanied baggage (Appendix No. 3 of the Decision of the EEC Council dated 20.12.2017 No. 107);

5) vehicles for personal use transported across the customs border of the EAEU in any way, with the exception of vehicles for personal use registered in the EAEU member States (Decision of the Board of the Eurasian Economic Commission of June 30, 2017 No. 74);

6) temporarily imported vehicles for personal use located in the customs territory of the Union, in the cases provided for in paragraphs 5, 7 and 12 of Article 264 of the EAEU Code;

7) cash and (or) traveler's checks, if the total amount of such cash and (or) traveler's checks upon their one-time import into the customs territory of the EAEU or one-time export from the customs territory of the EAEU exceeds the amount equivalent to 10 thousand US dollars at the exchange rate effective on the day of submission to the customs authority of passenger customs declarations;

8) monetary instruments, with the exception of traveler's checks;

9) cultural values in respect of which prohibitions and restrictions are subject to compliance;

10) goods for personal use sent by international mail;

11) parts of the vehicle for personal use specified in the second paragraph of paragraph 3 of Article 265 of this Code;

12) coffins with bodies (remains) and urns with ashes (ashes) of the deceased.

The customs declaration of goods for personal use is made using the Passenger Customs Declaration (PTD).

Acceptance and registration of a passenger customs declaration is carried out by the customs authority free of charge.

The passenger customs declaration is filled in Kazakh or Russian or English, and with the permission of the customs authority – in another foreign language, which is spoken by officials of the customs authority to which such a customs declaration will be submitted.

Customs declaration of goods for personal use is carried out by the declarant or customs representative, and in cases determined by the Commission – by another person acting on behalf of and on behalf of the declarant.

Natural persons of the member states of the Eurasian Economic Union or foreign natural persons who have reached the age of sixteen can act as declarants of goods for personal use:

1) having at the time of crossing the customs border of the Eurasian Economic Union the right to own, use and (or) dispose of goods for personal use transported across the customs border of the Eurasian Economic Union in accompanied baggage;

2) who have transferred (are transferring) to the carrier goods for personal use, including vehicles for personal use, transported across the customs border of the Eurasian Economic Union in unaccompanied baggage;

3) who are senders of goods for personal use or recipients of goods for personal use sent in international mail;

4) to whose address or from which goods for personal use, including vehicles for personal use, are delivered by the carrier;

5) having the right of ownership in respect of a vehicle for personal use, the customs declaration of which is carried out for release into free circulation;

6) following through the customs border of the Eurasian Economic Union in a vehicle for personal use belonging to them on the right of possession, use and (or) disposal, unless otherwise established by this chapter;

7) who have acquired the right to own, use and (or) dispose of a vehicle for personal use located in the customs territory of the Eurasian Economic Union under customs control, including by a court decision or the right of inheritance;

8) having the right to own, use and (or) dispose of a vehicle for personal use located in the customs territory of the Eurasian Economic Union under customs control, placed under the customs procedure of customs transit;

9) carrying out the export from the customs territory of the Eurasian Economic Union of a temporarily imported vehicle for personal use transferred to them in accordance with subparagraphs 2) and 3) of paragraph 8 and paragraph 9 of Article 347 of this Code;

10) accompanying individuals who have not reached the age of sixteen (one of the parents, adoptive parents, guardians or trustees of these persons, another accompanying person or a representative of the carrier in the absence of accompanying persons, and at the organized departure (entry) of a group of minors unaccompanied by parents, adoptive parents, guardians or trustees, other persons – the head of the group or representative of the carrier), – in respect of goods for personal use of individuals under the age of sixteen;

11) persons accompanying the coffin with the body (remains) or the urn with the ashes (ashes) of the deceased.

An individual has the right, at his own request, to carry out customs declaration of goods for personal use that are not subject to customs declaration, for the purposes of accounting for cost, weight and (or) quantitative norms, within which goods for personal use are imported into the customs territory of the EAEU without payment of customs duties and taxes.

The documents confirming the information stated in the passenger customs declaration include:

1) identity documents (including those of a minor);

2) documents available to an individual confirming the value of goods for personal use, in respect of which customs declaration is carried out;

3) documents confirming compliance with prohibitions and restrictions to be observed by individuals in accordance with Article 8 of this Code, if compliance with prohibitions and restrictions is confirmed by the submission of such documents;

4) transport (transportation) documents;

5) documents confirming compliance with the conditions of importation with exemption from customs duties and taxes, including confirming the recognition of a foreign individual who has resettled for permanent residence in the Republic of Kazakhstan, or obtaining refugee status by a foreign individual, oralman in accordance with the legislation of the Republic of Kazakhstan;

6) passenger customs declaration issued when importing a vehicle for personal use into the customs territory of the Eurasian Economic Union and confirming the release of such a vehicle for temporary stay in the customs territory of the Eurasian Economic Union;

7) documents containing information allowing identification of a vehicle for personal use or parts of such a vehicle for personal use, subject to customs declaration in accordance with subparagraph 11) of paragraph 1 of Article 343 of this Code;

8) documents confirming the right to own, use and (or) dispose of a vehicle for personal use;

9) documents confirming the origin of cash and (or) monetary instruments in cases determined by the Commission;

10) the documents specified in paragraphs 19 and 20 of Article 343 of this Code;

11) a power of attorney or other document confirming the powers of a person acting on behalf of and on behalf of the declarant, in cases determined by the Commission in accordance with paragraph 11 of Article 343 of this Code