Anna Kolomiec

Customs payments Anna Kolomiec

Customs payments are duties, taxes, charges levied by state authorities on participants of foreign economic activity when they move goods and cargo across the EAEC border. Customs authorities shall enjoy the rights and fulfill the duties of tax authorities when collecting taxes, transported abroad. The object of customs duties and taxes are the goods, which are conveyed across the customs border. Customs payments relate to:1) import customs duty;2) export customs duty;3) Value Added Tax levied upon import of goods into the customs territory of the Union;4) excise taxes levied upon import of goods into the customs territory of the Union;5) customs duties. With regard to goods for personal use imported into the customs territory of the Union, customs duties and taxes levied at single rates or customs duties and taxes levied in the form of aggregate customs payment are subject to payment in accordance with Chapter 37 of the EAEC Customs Code.