Customs Code of the Customs Union

23rd of May 2013

Customs regulation in the Customs Union of the Eurasian Economic Community (hereunder - the Customs Union) is the legal regulation of the relations connected with the movement of goods through customs border of the Customs Union, their transportation across the unified customs territory of the Customs Union under the customs control, temporary storage of goods, customs declaration, release and use in accordance with the customs procedures, implementation of the customs control, payment of customs duties, as well as the authority relationship between the customs authorities and the entities exercising the ownership, usage and disposition rights regarding the specified goods. Customs regulation in the Customs Union is performed according to the customs legislation of the Customs Union, and in the part that is not regulated by such legislation – according to the legislation of the member states of the Customs Union.