What one should know about the rules for import of goods for personal use

Введение

Goods for personal use the value of which does not exceed 200 euros and (or) that do not weigh more than 31 kg can be imported by road/railway/water transport or on foot without need to pay customs duties and taxes.

The rules apply to all the countries, except the countries-members of the Eurasian Union. Therefore, payment of duty does not apply to the following countries:

  • Republic of Armenia,
  • Republic of Belarus,
  • Kyrgyz Republic,
  • Russian Federation.

In the material, we will describe the peculiarities of import of goods for personal use, as well as cash and (or) monetary instruments across the customs border of the Eurasian Economic Union (EEU) by individuals.

Import of cash and (or) monetary instruments across the customs border of the EEU

The following is subject to customs declaring in written form:

  • cash and (or) traveler's cheques, if the total amount of such cash and (or) traveler's cheques upon their simultaneous import into the customs territory of the EEU or simultaneous export from the customs territory of the Union exceeds an amount equivalent to 10 thousand US dollars at the exchange rate valid on the day of submission of a passenger customs declaration to a customs authority;
  • monetary instruments, except of traveler`s cheques.

If the total amount of imported cash and (or) traveler's cheques is equal to or does not exceed the equivalent of 10 thousand US dollars, an individual can voluntarily declare such cash and (or) traveler's cheques.

Monetary instruments include traveler's cheques, bills of exchange, receipts (bank cheques), as well as certificated securities, which certify an obligation of an issuer (debtor) to pay money and which do not indicate a person to whom such payment is made.

Upon customs declaring of cash and (or) monetary instruments by individuals, a passenger customs declaration is used, in which, among other things, an additional form “Declaration of available cash and (or) monetary instruments” should be filled in.

Upon declaring of monetary instruments, except for traveler's cheques, a passenger customs declaration shall indicate a nominal value or a relevant amount in the currency of a member state or foreign currency, which a monetary instrument entitles to receive.

In case if there is no nominal value and it is impossible to determine an amount in a passenger customs declaration, then amount of imported monetary instruments is indicated.

In cases when a total amount of cash and (or) monetary instruments imported into the customs territory of the EEU exceeds a sum equivalent to 100 thousand US dollars, documents confirming the origin of cash and (or) monetary instruments should be submitted along with a passenger customs declaration.

Documents confirming the origin of cash and monetary instruments may include:

  1. Certificate of inheritance or another document issued by an authorized body, including those in foreign countries, certifying inheritance of cash and monetary instruments;
  2. Notarized contract, a subject of which is imported cash and monetary instruments;
  3. Abstract issued by a bank or non-bank credit and financial organization on withdrawal of cash from an account;
  4. Notarized contract of sale and purchase of movable/immovable property (payment for which is made in cash);
  5. Cashier's cheque (another document) issued by an organizer of a lottery, competition, sports or cultural event, a gambling establishment, etc., confirming the payment of a prize to an individual;
  6. Other documents, including notarized ones, issued by a cash owner, containing the details of a body (organization) and confirming the origin of cash and monetary instruments.

About goods for personal use sent through an international mail

International postal items include parcels and letter-post items that are objects of postal exchange pursuant to the acts of the Universal Postal Union (UPU) and that are accompanied by documents and sent outside the customs territory of the EEU from places (institutions) of international postal exchange or enter the customs territory of the EEU to places (institutions) of international postal exchange or follow in transit through the customs territory of the EEU.

Goods for personal use the value of which does not exceed 200 euros and (or) that do not weigh more than 31 kg can be imported through parcels without need to pay customs duties.   

In case is the established standards are exceeded, payment of customs duty will be required at a rate of 15% of the cost, but not less than 2 euros per kilogram of weight in terms of exceeding the cost and/or weight standards.  

For instance, if you order a smartphone from AliExpress which costs 1 000 euro, then you will have to pay 120 euro (1000-200) Х15%) for customs clearance.

When importing goods weighing more than 31 kg, you will have to pay 2 euros for each extra kg. That is, if an overweight of the goods is 10 kg, then the amount of the duty will be 20 euros.

If the goods have an overweight of more than 31 kg and the cost of more than 200 euros is exceeded at the same time, then the duty will be collected in one of two categories, which is most beneficial to the country.

Customs duties, taxes at single rates or in the form of an overall customs payment are subject to payment in case of import of goods for personal use, value, weight and (or) quantity of which exceed the standards of duty-free import, including vehicles.

Cost of goods for personal use does not include the costs of their transportation and insurance.

As to international postal items stored in places (institutions) of international postal exchange, the period of temporary storage is 6 months.

An organization ensuring delivery of postal services on the territory of the Republic of Kazakhstan is “Kazpost” Joint-Stock Company. You can track a parcel on the official website of Kazpost JSC (www.post.kz) (trackable from the moment a parcel crosses the border of the Republic of Kazakhstan).

Criteria for classifying goods transported across the EEU customs border as goods for personal use

The above import provisions are only applied to goods for personal use. 

Goods for personal use are goods intended for personal, family, domestic and other needs not relate to entrepreneurial activities that are imported across the customs border of the Eurasian Economic Union (EEU) in accompanied or unaccompanied baggage by sending it through international mail or otherwise.   

The above import provisions are not applied in relation to 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 their use in entrepreneurial activities.

Such goods are subject to import across the customs border of the EEU according to the generally established procedure.

Classification of goods imported across the customs border of the EEU as goods for personal use is carried out by the customs authority using a risk management system based on:

  • statement of an individual about goods imported across the customs border of the EEU made orally or in writing using the passenger customs declaration;
  • nature and quantity of goods;
  • frequency of an individual crossing the customs border of the EEU and (or) importing goods across the customs border of the EEU by this individual or to his/her address.

Here you can find the list of certain types of auto and motor vehicles and trailers thereto, which are deemed as vehicles for personal use (Decision of the Board of the Eurasian Economic Commission No. 74 as of June 30, 2017).

Regardless of the above criteria, the following goods are not classified as those for personal use:

1) goods in respect of which an individual carries out customs declaring for placement under customs procedures, except of the customs procedure for customs transit;

2) categories of goods determined by the Decision of the Council of the Eurasian Economic Commission (Appendix No. 6 to the Decision of the Council of the Eurasian Economic Commission No. 107 as of December 20, 2017).

Foreign individuals can import used goods for personal use without paying customs duties and taxes within period of their stay in the customs territory of the Union.

Customs declaring of goods for personal use is performed with application of passenger customs declaration. At the same time, acceptance and registration of passenger customs declaration is carried out by a customs authority on a free-of-charge basis.