TODAY IS SUNDAY, FEBRUARY 19, 2017, 7:29:37 PM
VISUALLY VERSION
Customs duties, taxes

The appendix 5

To the Agreement on a moving order

of the goods for private use by physical persons through customs border of

the customs union and fulfillment of customs operations connected with their release

 

The goods for private use moved through customs border with payment of the customs duties, taxes

 

 

Category of the goods

Norms of import

Rates of the customs duties, taxes

I. The goods for private use except for the transport vehicles imported on customs territory of the customs union

In accompanied and unaccompanied luggage

1.

The goods for private use (except for ethyl spirit and the indivisible goods)

customs cost of which exceeds the sum equivalent of 1500 euros and (or) gross weight of which is over 50 kgs

at the unitary rate of 30 percent from their customs cost but not less than 4 euros for1 kg of weight regarding excess of weight norm of 50 kgs and (or) cost norm 1500 euros in the equivalent

2.

The indivisible goods for private use

irrespective of their customs cost and weight

in the form of cumulative customs payment

3.

Ethyl spirit of commodity positions 2207 and 2208 90 CN FTA CU

in quantity up to 5 litres

at the unitary rate of 22 euros for 1 litre

4.

Alcoholic drinks and beer

in quantity from 3 up to5 litres inclusive

at the unitary rate of 10 euros for 1 litreregarding excess of quantitative norm of 3 litres

5.

The goods for private use specified in point 5 of section I of appendix 3 to the present Agreement

customs cost of which exceeds the sum equivalent of 5000 euros

at the unitary rate of 30 percent from their customs cost but not less than 4 euros for1 kg of weight regarding excess of cost norm 5000 euros in the equivalent

II. The goods for private use except for the transport vehicles delivered by a carrier to the physical person

6.

The goods for private use (except for ethyl spirit, alcoholic drinks, beer and the indivisible goods) imported within a calendar month to one addressee

customs cost of which exceeds the sum equivalent of 1000 euros and (or) gross weight of which is over 31 kgs

at the unitary rate of 30 percent from their customs cost but not less than 4 euros for1 kg of weight regarding excess of cost norm 1000 euros in an equivalent and (or) weight 31 килограмм*

7.

Indivisible goods

irrespective of their customs cost and weight

in the form of cumulative customs payment

III. The goods for private use except for the transport vehicles sent to the international postings on customs territory of the customs union

8.

The goods for private use (except for the indivisible goods) sent within one month to one addressee who is the physical person being in customs territory of the customs union

 

customs cost of which exceeds the sum equivalent of 1000 euros and (or) gross weight of which is over 31 kgs

at the unitary rate of 30 percent from their customs cost but not less than 4 euros for1 kg of weight regarding excess of cost norm 1000 euros in an equivalent and (or) weight 31 килограмм*

 

 

 

 

9.

Indivisible goods

irrespective of their customs cost and weight

in the form of cumulative customs payment

IV. Transport vehicles for a private use moved through customs border in any way

 

10.

Quadrocycles, snowmobiles, other automobile vehicles classified in a commodity position 8703 CN FTA CU not intended for movement on public roads, trailers, motorcycles, mopeds, motor scooters, motor vehicles for transportation no more than 12 persons including the driver classified in a commodity position 8702 CN FTA CU  motor vehicles for transportation of cargoes with full weight to 5 tons classified in a commodity position 8704 21 and 8704 31 CN FTA CU  water and the aircrafts which haven’t been registered in customs territory and territory of the foreign

in the form of cumulative customs payment

11.

Transport vehicles for private use registered in the territory of the foreign states and temporarily imported by the foreign physical persons which term of staying  in the territory of the customs union has exceeded 1 year from the date of their import

at the unitary rates established in points 10 and 12 sections IV of the present appendix

12.**

The cars imported by proprietors or other physical persons on the instructions of the proprietor, the car not leaving for acquisition beyond the customs territory of the customs union without depending on the place of fulfillment of such transaction on acquisition;

no more than 3 years has passed since the moment of their release:

customs cost of which exceeds the sum equivalent of 8500 euros

54 percent of customs cost but not less than 2,5 euros for 1 cubic centimeters of useful capacity of the engine;

customs cost of which exceeds the sum equivalent of 8500 euros but doesn’t exceed 16700 euros in the sum of equivalent

48 percent of customs cost but not less than 3,5 euros for 1 cubic centimeters of useful capacity of the engine;

customs cost of which exceeds the sum equivalent of 16700 euros but doesn’t exceed 42300 euros in the sum of equivalent

48 percent of customs cost but not less than 5,5 euros for 1 cubic centimeters of useful capacity of the engine;

customs cost of which exceeds the sum equivalent of 42300 euros but doesn’t exceed 84500 euros in the sum of equivalent

48 percent of customs cost but not less than 7,5 euros for 1 cubic centimeters of useful capacity of the engine;

customs cost of which exceeds the sum equivalent of 84500 euros but doesn’t exceed 169000 euros in the sum of equivalent

48 percent of customs cost but not less than 15 euros for 1 cubic centimeters of useful capacity of the engine;

 

customs cost of which exceeds the sum equivalent of 16900 euros

48 percent of customs cost but not less than 20 euros for 1 cubic centimeters of useful capacity of the engine;

 

concerning cars from the moment of which release more than 3 but no more than 5 years have passed:

useful capacity of the engine of which doesn’t exceed 1000 cubic centimeters,

at the rate of 1,5 euros for 1 cubic centimeters of useful capacity of the engine;

useful capacity of the engine of which is more than 1000 cubic centimeters but doesn’t exceed 1500 cubic centimeters,

at the rate of 1,7 euros for 1 cubic centimeters of useful capacity of the engine;

useful capacity of the engine of which is more than 1500 cubic centimeters but doesn’t exceed 1800 cubic centimeters,

at the rate of 2,5 euros for 1 cubic centimeters of useful capacity of the engine;

useful capacity of the engine of which is more than 1800 cubic centimeters but doesn’t exceed 2300 cubic centimeters,

at the rate of 2,7 euros for 1 cubic centimeters of useful capacity of the engine;

useful capacity of the engine of which is more than 2300 cubic centimeters but doesn’t exceed 3000 cubic centimeters,

at the rate of 3 euros for 1 cubic centimeters of useful capacity of the engine;

useful capacity of the engine of which is more than 3000 cubic centimeters,

at the rate of 3,6 euros for 1 cubic centimeters of useful capacity of the engine;

 

concerning cars from the moment of which release more than 5 years have passed:

useful capacity of the engine of which doesn’t exceed 1000 cubic centimeters,

at the rate of 3 euros for 1 cubic centimeters of useful capacity of the engine;

useful capacity of the engine of which is more than 1000 cubic centimeters but doesn’t exceed 1500 cubic centimeters,

at the rate of 3,2 euros for 1 cubic centimeters of useful capacity of the engine;

useful capacity of the engine of which is more than 1500 cubic centimeters but doesn’t exceed 1800 cubic centimeters,

at the rate of 3,5 euros for 1 cubic centimeters of useful capacity of the engine;

useful capacity of the engine of which is more than 1800 cubic centimeters but doesn’t exceed 2300 cubic centimeters,

at the rate of 4,8 euros for 1 cubic centimeters of useful capacity of the engine;

useful capacity of the engine of which is more than 2300 cubic centimeters but doesn’t exceed 3000 cubic centimeters,

at the rate of 5 euros for 1 cubic centimeters of useful capacity of the engine;

useful capacity of the engine of which is more than 3000 cubic centimeters,

at the rate of 5,7 euros for 1 cubic centimeters of useful capacity of the engine;

 

* by the legislation of member state of the customs union more rigid norms of import of the goods for private use can be established and regarding the excess of which the customs duties, taxes are paid

** according to the other international contract of member states of the customs union these states can establish other unitary rates of the customs duties, taxes