1. New Customs Legislation of the Eurasian Economic Union
University of Hamburg
4 December 2017
Anton Nakou
Professor at the EU Law Chair, PhD in Law
MGIMO University, Moscow

2. EAEU as Customs Union (1)
Formed on the basis of the Treaty Establishing the Single Customs Territory and Founding the Customs Union (2007; Russia, Belorussia and Kazakhstan)
Single Customs Tariff in force since 1 January 2010
adopted by Decision of the Customs Union Commission no.130 of 27 November 2009
Now functioning on the basis of the EAEU Treaty
a form of trade and economic integration of the member states comprising a single customs territory, in which no customs duties (other duties, taxes and charges having equivalent effect), non-tariff measures, safeguards, antidumping or countervailing duties are applied to trade between the member states, and the EAEU Single Customs Tariff and uniform measures regulating external trade with third parties apply (EAEU Treaty, article 2)
New Customs Legislation of the EAEU
4 Dec 2017

3. EAEU as Customs Union (2)
Principles of the functioning of the customs union (EAEU Treaty, article 25):
internal market of goods (within the economic area ensuring free movement of goods, persons, services and capitals in accordance with the Treaty)
Single Customs Tariff and uniform measures regulating external trade with third parties
uniform treatment for trade in goods with third parties
uniform customs regulation
free movement of goods between the territories of the member states without application of customs declaration and state control measures (transport, sanitary, veterinary, phytosanitary), subject to exceptions provided by the Treaty*
* include protection of human life and health, public morality, order, environment, animals, plants, cultural values; fulfilment of international obligations; ensuring state defense and security; unless such exceptions constitute unjustified discrimination or hidden restriction of trade)
New Customs Legislation of the EAEU
4 Dec 2017

4. EAEU Customs Legislation
EAEU Treaty
uniform customs regulation in accordance with the EAEU Customs Code, customs-related international treaties and legal acts being parts of the Union law, and this Treaty (article 32)
Customs Code
Other treaties of the member states containing customs rules
e.g. Treaty on the Functioning of the Customs Union within the Framework of the Multilateral Trade System (2011); Agreement on Rules of Origin for Goods from Developing and Least Developed Countries (2008);
Treaties between the EAEU and third countries
Decisions and decrees of the EAEU institutions
Supreme Eurasian Economic Council; Eurasian Inter-Governmental Council; Eurasian Economic Commission (primarily)
Legislation of the member states (in the areas not governed by the Union law)
New Customs Legislation of the EAEU
4 Dec 2017

5. Customs Codes Customs Code of the Customs Union EAEU Customs Code
Annex to the Treaty on the Customs Code of the Customs Union, approved by Decision of the Inter-State Council of the Eurasian Economic Community no. 17 of 27 November 2009
in force since 6 July 2010
applies until the EAEU Customs Code enters into force (EAEU Treaty, article 101)
EAEU Customs Code
Annex 1 to the Treaty on the EAEU Customs Code signed by the Heads of the member states on 11 April 2017
enters into force upon completion of the ratification procedures in the member states, but not earlier than on 1 January 2018
ratification procedures: completed in Belorussia (10 November) and Russia (14 November); ongoing in the other member states with the purpose to complete until the end of 2017
New Customs Legislation of the EAEU
4 Dec 2017

6. EAEU Customs Code: General Provisions
Legal nature:
international treaty
direct application: national legislation applies to customs matters to the extend they are not (yet) governed by the Union law
prevails over other customs-related treaties which are parts of the Union law (except for the EAEU Treaty)
Key principles:
equality of persons moving goods through the customs frontier
unambiguity, clearness and consistency of customs rules
publicity in drafting and applying the customs legislation
harmonization with international customs law
application of up-to-date customs techniques
maximum use of IT by customs authorities
New Customs Legislation of the EAEU
4 Dec 2017

7. EAEU Customs Code: Scope
Territorial application:
entire customs territory of the EAEU, which comprises the territories of the member states and artificial objects outside those territories falling under the exclusive jurisdiction of the member states
Contains the rules for:
movement of goods through the Union’s customs frontiers
placement and use of goods inside or outside the customs territory
customs operations related to importation and exportation of goods
temporary storage, declaring goods for customs and release of goods
payment of customs duties, taxes (VAT and excise) and charges
payment of special, antidumping and countervailing duties
customs controls
interaction between customs authorities and persons holding the rights to possess, use and dispose of goods inside or outside the customs territory
New Customs Legislation of the EAEU
4 Dec 2017

8. EAEU Customs Code: Structure
465 articles + two appendixes
Provisions replacing 14 treaties earlier in force between the member states
five more to be replaced upon adoption of implementing acts by the Eurasian Economic Commission
Provisions replacing national competences
e.g. rules of origin for goods exported, simplified declarations, importation of goods for personal use, etc.
Almost 300 functions delegated to the Eurasian Economic Commission
General Provisions
Customs payments; Special, Antidumping and Countervailing Duties
Customs Operations and Operators
Customs Procedures
Specific Rules for Moving Certain Goods through the Customs Frontier
Customs Controls
Customs Authorities
Customs Activities. Authorized Economic Operators
Transition Provisions
New Customs Legislation of the EAEU
4 Dec 2017

9. Customs Procedures in EAEU
1) release for internal consumption 2) exportation 3) customs transit 4) customs warehouse 5) inward processing 6) outward processing 7) processing for internal consumption 8) free customs zone 9) free warehouse
10) temporary admission 11) temporary exportation 12) re-importation 13) re-exportation 14) duty-free sale 15) destruction 16) abandonment 17) special customs procedure (suspension of customs duties and taxes for certain goods listed by the Eurasian Economic Commission)
New Customs Legislation of the EAEU
4 Dec 2017

10. THANK YOU FOR YOUR ATTENTION!
New Customs Legislation of the EAEU
4 Dec 2017