Peculiarities of customs operations in respect of goods for personal use sent in international mail
In accordance with subparagraph 57 of paragraph 1 of Article 3 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", international postal items are parcels and shipments of written correspondence that are objects of postal exchange in accordance with the acts of the Universal Postal Union (hereinafter – UPU), accompanied by documents provided for by UPU acts, are sent outside the customs territory of the Eurasian Economic Union from places (institutions) of international postal exchange, or arrive at the customs territory of the Eurasian Economic Union at places (institutions) of international postal exchange, or transit through the customs territory of the Eurasian Economic Union.
The procedure for moving goods for personal use sent in international mail (hereinafter referred to as mPOS) across the customs border of the Eurasian Economic Union (hereinafter referred to as the Union) is defined by Chapters 37 and 40 of the Customs Code of the Eurasian Economic Union (hereinafter referred to as the EAEU TC), Chapters 39 and 42 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", by the decision of the Council of the Eurasian Economic Commission of December 20, 2017. No. 107 "On Certain Issues related to Goods for Personal Use", by the Decision of the Customs Union Commission dated June 18, 2010 No. 310 "On Approval of the Instructions on the Procedure for Using Documents Provided for by the Acts of the Universal Postal Union as a Customs Declaration".
On the territory of the Republic of Kazakhstan, the general procedure for the provision of postal services is regulated by the Universal Postal Convention, as well as by the Law of the Republic of Kazakhstan dated April 9, 2016 No. 498-V ZRK "On Mail".
Acceptance, processing, transportation and delivery of international postal items in accordance with the provisions of the Universal Postal Convention are provided by the postal administrations of the member countries of the Universal Postal Union. In the Republic of Kazakhstan, such an organization is JSC "Kazpost".
Responsibility for the loss of international mail, damage (damage), shortage of attachments in international mail, non-delivery or violation of the terms of forwarding international mail in accordance with the provisions of the Universal Postal Convention is assigned to postal administrations.
Customs operations in respect of goods for personal use sent in international mail are carried out in places of international postal exchange (defined by the Order of the Minister of Information and Communications of the Republic of Kazakhstan dated December 9, 2016 No. 277) or in other places determined by the customs authority.
Goods for personal use sent by international mail are subject to customs declaration.
In the case of customs declaration of goods sent in international mail, the documents provided for by the acts of the Universal Postal Union and accompanying international mailings can be used as a passenger customs declaration.
Such documents include a customs declaration of the form CN 22, CN 23, the accompanying address CP 71, the form-pack CP 72, form E1 (for customs declaration of international mail items containing the EMS logo).
Customs declaration of goods for personal use transported in international mail is carried out in a member State of the Eurasian Economic Union, in which an individual who is the sender or recipient of such goods for personal use permanently or temporarily resides or temporarily resides.
Aerograms, letters, postcards and shipments for the blind are moved across the customs border of the Eurasian Economic Union with the permission of the customs authority without customs declaration and placement under customs procedures.
When ordering goods worth more than 200 euros or weighing more than 31 kg abroad, a fee of 15% of the cost, but not less than 2 euros per 1 kg, must be paid in excess of the norms.
For example, if the cost of a parcel is 300 euros and the weight is 31 kg, then the duty must be paid from 100 euros – in terms of exceeding the cost threshold, which is 15 euros. If the weight is exceeded, for example, if the weight of the parcel is 35 kg, the duty is paid from exceeding the weight threshold (that is, from 4 kg) and is 8 euros.
The weight and cost of each individual parcel, excluding the frequency of movement of goods, are considered as the basis for collecting duties from January 1, 2020.
The cost of goods for personal use sent in international postal items is stated in the documents provided for by the acts of the Universal Postal Union and accompanying such international postal items. At the same time, the declared value of an international postal item is considered as the value of goods for personal use only if it exceeds the value of goods for personal use specified in the documents provided for by the acts of the Universal Postal Union.
The cost of goods for personal use does not include the costs of their transportation and insurance.