Peculiarities of customs operations in respect of goods for personal use delivered by carriers to individuals
The specifics of customs operations in respect of goods for personal use, including those delivered to individuals by express carriers, are regulated by Chapter 37 of the Customs Code of the Eurasian Economic Union (hereinafter referred to as the EAEU TC), Chapter 39 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter referred to as the Code) and 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".
Goods for personal use delivered by the carrier to an individual are subject to mandatory customs declaration in writing (according to Article 343 of the Code) with the use of a passenger customs declaration, the form and procedure for filling in which are determined by the Decision of the Customs Union Commission No. 287 of June 18, 2010.
Customs declaration of goods for personal use may be carried out by a natural person - the recipient of goods or a customs representative acting on behalf of and on behalf of an individual.
If the customs declaration is carried out by a customs representative, documents are submitted to the customs authority, including documents confirming the authority of the customs representative to perform customs operations (submit a customs declaration) on behalf of and on behalf of an individual (Article 344 of the Code).
Relations between a customs representative and an individual are based on a contractual basis (paragraph 2 of Article 488 of the Code).
In respect of goods for personal use delivered to an individual, the value and weight norms established by the Decision of the EEC Council are applied, within which such goods are not subject to customs duties, taxes, and non-tariff and technical regulation measures are not applied.
Currently, customs duties and taxes are not paid, provided that the customs value of the shipment delivered by the carrier to one recipient, an individual, does not exceed the amount equivalent to 200 euros, and the total weight of the goods does not exceed 31 kilograms.
At the same time, at the request of an individual, the delivered goods can be placed under one of the customs procedures provided for by the EAEU Customs Code, including the customs procedure for release for domestic consumption (Article 343 of the Code).
In this case, the customs declaration of goods and other customs operations are carried out in accordance with the procedure defined for participants in foreign economic activity.
The procedure for customs declaration of express cargo imported into the customs territory of the EAEU in accordance with the customs procedure for release for domestic consumption is regulated by the Decision of the Board of the Eurasian Economic Commission No. 142 dated August 28, 2018 "On Customs declaration of goods delivered by the carrier as express cargo using the Goods Declaration".
When goods delivered to individuals by express carriers are placed under the customs procedure of release for domestic consumption as a declaration for goods, the register of express cargo provided for by the Decision of the Board of the Eurasian Economic Commission dated 16.10.2018 No. 158 "On Customs Declaration of Goods for Personal Use Delivered by the carrier as Express Cargo using Passenger customs declaration".