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Procedure of transportation of goods for personal use across the customs border of the Eurasian economic union by natural persons

At the present time the Russian Federation is a member country of Eurasian economic union.

The following concepts were defined by Eurasian economic union Law.

A product – any portable property, which is transported across the customs border, including data storage media, currency of Eurasian economic union member countries, valuable securities and (or) currency valuables, circular checks, etc.

Goods for personal use – products, which are meant for personal, family, household and other needs of natural persons, which are not connected to conducting a business, which are transported across the customs border in accompanied or unaccompanied luggage or by other means.  

An indivisible product for personal use – product, which weighs more than 35 kilograms, consists of one piece or one package of product, in parts, ungathered, incomplete or unaccomplished, in case the product has basic characteristic to be a gathered, complete, accomplished product.   

Accompanied luggage – goods for personal use, including carry-on luggage, which are transported personally by a natural person, who crosses the customs border.

Unaccompanied luggage – goods for personal use, which belong to a natural person, which are given to a transporter in accordance with international transportation (freight forwarding) contract, for actual transportation across the customs border, in relation to entrance of this natural person to the territory of the Eurasian economic union or his exit from the territory of the Eurasian economic union.

A vehicle for personal use – auto-, moto-vehicle, trailer, watercraft, aircraft with spare details and its common materials and facilities, combustive and lubricating materials and fuel, located in its common tanks, which is a property or possession of a natural person, who transports these vehicles across the customs border wholly for private purposes, not for transportation of people for consideration, industrial or commercial transportation of products for consideration or for free.

During crossing the customs border of the Eurasian economic union, are to be declared (passenger customs declaration should be filled – form of passenger customs declaration is disposed on Federal Customs Service of the Russian Federation official website (http://www.customs.ru) in section “For natural persons”) (article 260 paragraph 1 of Customs Code of the Eurasian economic union):

1) vehicles for personal use, excluding vehicles for personal use, registered on the territory of the Eurasian economic union member countries, temporarily removed from the territory of the Eurasian economic union and delivered back to this territory;

2) imported products, if their value exceeds 500 euro in equivalent and (or) total weight exceeds 25 kilograms;  

3) imported and exported monetary funds (banknotes, treasury notes, coins, excluding coins, made of precious metals) and (or) circular checks, if their total amount exceeds 10 000 US dollars in equivalent;

4) imported and exported cash instruments (ineligible bills, bank checks, valuable securities);

5) precious metals, which are temporarily imported, exported (excluding temporarily exported jewelry);

6) precious gems, which are temporarily imported, exported: emeralds, rubies, sapphires, alexandrites, natural pearls in raw (natural) and treated condition, unique amber buildups;  

7) cultural valuables;

8) exported government awards of the Russian Federation;

9) endangered animals and plants, their parts, as well as products, made of them; 

10) weapons and ammunition;

11) imported alcoholic drinks, if their amount is more than 3 litres;

12) narcotic drugs and psychotropic substances in form of pharmaceutical products on medical authority, if there are relevant documents;  

13) radio-electronic equipment and (or) high-frequency devices of civilian designation, including those that are inbuilt or are components of other products;

14) technical means, which have ciphering functions;

15) inherited goods for personal use, in condition of documentary confirmation of inheriting of these goods;

16) goods for personal use, transported in accompanied luggage, if the person, who transports them has unaccompanied luggage;

17) other products, specified by the Eurasian economic union law.

ATTENTION! A natural person has a right to declare in writing products, which are not to be declared in writing (article 260 paragraph 10 of Customs Code of the Eurasian economic union).

A person of the Eurasian economic union member country, as well as a foreign person can be a declarant of products, transported across the customs border.

Customs declaring of goods for personal use, which belong to a person under the age of 16 years, is executed by an accompanying person (one of parents, adoptive parent, guardian or patron of this person, if there is an organized exit (entry) of a group of young people – by the group leader).

Non-presentation of customs declaration for aforementioned products is considered to be a claim, that a person has no products, which are to be declared. Revelation of products, which are to be declared, during random customs control, results in bringing a person to responsibility, in accordance with the legislation of a Eurasian economic union member country. 

Report of inaccurate information in passenger customs declaration results in responsibility, in accordance with the legislation of a Eurasian economic union member country.

Presentation of passenger customs declaration should be followed by presentation of documents, which prove the information, claimed in the declaration, to customs authority (article 261 paragraph 1 of Customs Code of the Eurasian economic union).

These documents include:

1) identity papers (including identity papers of an under-aged person);

2) documents, evidencing adoption, guardianship or patronage of an under-aged person;

3) documents, evidencing the value of goods for personal use;

4) transport (shipping) documents;

5) documents, evidencing a right for reliefs for payment of customs charges, including documents, evidencing temporal import (export) of goods for personal use by a natural person, as well as documents, evidencing a natural person’s recognition as a refugee, a forced migrant or a resettler;

6) documents, evidencing upholding of restrictions, except for non-tariff regulation measures and technical regulation measures;

7) documents, which contain information, which allow to identify a vehicle for personal use;

8) documents, evidencing a right for possession, exploitation and (or) arrangement of a vehicle for personal use;

9) other documents and information, presentation of which is provided in accordance with the Eurasian economic union law.

To the customs territory of the Eurasian economic union with release from payment of customs charges, can be transported goods for personal use (appendixes 1, 3, 4 to Eurasian economic commission Council Decision, December 20, 2017, No 107 “About individual issues, connected to goods for personal use”):

1) custom value of which does not exceed 10000 euro in equivalent  and (or) total weight does not exceed 50 kilograms (when imported by air transport), and 500 euro in equivalent and (or) total weight does not exceed 25 kilograms (when imported by other means of transport);

2) no more than 3 litres of alcoholic drinks and beer for one natural person, who has reached the age of 18 years;

3) tobacco and tobacco products: no more than 200 cigarettes or 50 cigars (cigarillos), or 250 grams of tobacco, or indicated products, if their total weight is no more than 250 grams for one natural person, who has reached the age of 18 years;  

4) products, which were in use, imported by refugees, forced migrants or resettlers, as well as one automobile and one trailer, which are these persons’ property;

5) inherited goods, as well as one automobile and one trailer in condition of documentary confirmation of inheriting of these goods, automobile and trailer;

6) imported by diplomatic personnel, administrative and technical staff of diplomatic representation or consular establishment of a foreign country, and by members of their families;  

7) goods for personal use (excluding vehicles for personal use and bodies of vehicles for personal use), imported no more frequently than once in a calendar year, within period of work of a representative of the diplomatic mission of the Eurasian economic union country member (in condition of documentary confirmation); 

8) goods for personal use (excluding vehicles for personal use and bodies of vehicles for personal use), imported in connection with cessation of work of a representative of the diplomatic mission of the Eurasian economic union country member, including transfer to job in another country or preschedule recall (in condition of documentary confirmation); 

9) imported by natural persons, sent to work to a foreign country by state authorities, whose period of stay outside the customs territory of the Eurasian Economic Union was no less than 11 months (in condition of documentary confirmation);    

10) imported by natural persons, who temporarily live abroad for no less than 1 year (in condition of documentary confirmation), custom value of which does not exceed 5000 euro in equivalent;

11) imported back to the territory of the Eurasian economic union intact, in condition of confirmation of their export from the territory of the Eurasian economic union;

12) cultural valuables, in condition that they belong to such in accordance with the legislation of Eurasian economic union member countries;

13) urns with ashes, caskets with bodies (remains) of the dead;

14) temporarily imported by natural persons of Eurasian economic union member countries vehicles for personal use, registered on the territory of a foreign country, for a period no longer than 1 year, in condition of payment of customs duties, taxes;

15) temporarily imported by foreign persons vehicles for personal use, registered on the territory of a foreign country, for a period of stay on the territory of the Eurasian economic union, but no longer than for 1 year;

16) products, which were in use, temporarily imported by foreign natural persons to the customs territory of the Eurasian economic union: 

- clothes, footwear, head coverings, umbrellas, jewelry, personal hygiene products, other private products in the amount, which is necessary for usage during period of stay on the customs territory of the Eurasian economic union;

- portable sound-recording, video-recording, playback equipment, photographic equipment in the amount of no more than 1 piece of each and affiliations with this equipment, video-recording storage medium, sound-recording storage medium in the amount, which is necessary for usage during period of stay on the customs territory of the Eurasian economic union;

- mobile phones, smartphones and similar communication devices, in the amount of no more than 2 pieces;

- portable personal computers, tablets, gaming consoles in the amount of no more than 1 piece of each and affiliations with them in the amount, which is necessary for usage during period of stay on the customs territory of the Eurasian economic union;

- portable musical instruments in the amount, which is necessary for usage during period of stay on the customs territory of the Eurasian economic union;

- cultural valuables (if it is confirmed that they belong to such in accordance with the legislation of Eurasian economic union member countries) in the amount, which is necessary for usage during period of stay on the customs territory of the Eurasian economic union;

- baby carriages, baby seats, fixed on automobile seats in the amount, which is necessary for usage during period of stay on the customs territory of the Eurasian economic union;

- invalid carriages in the amount, which is necessary for usage during period of stay on the customs territory of the Eurasian economic union;

- sports equipment and facilities, tourism and hunt equipment and facilities, air balloons in the amount, which is necessary for usage during period of stay on the customs territory of the Eurasian economic union;

- domestic animals, including those, which are used for hunt, sports, tourism in the amount, which is necessary for usage during period of stay on the customs territory of the Eurasian economic union;

 - portable dialyzers, other similar treatment tools and their expendable supplies in the amount, which is necessary for usage during period of stay on the customs territory of the Eurasian economic union.

The following rates of customs duties, taxes are applied during import of goods for personal use to the customs territory of the Eurasian economic union (appendix 2 to Eurasian economic commission Council Decision, December 20, 2017, No 107 “About individual issues, connected to goods for personal use”):

• flat rate of 30% of custom value of products, but no less than 4 euro for 1 kilogram of weight, in excess of standard value of 10000 euro in equivalent and (or) weight standard of 50 kilograms – in case of import of goods for personal use, if their custom value exceeds 10000 euro in equivalent and (or) their weight exceeds 50 kilograms (when imported by air transport);  
• flat rate of 30% of custom value of products, but no less than 4 euro for 1 kilogram of weight, in excess of standard value of 500 euro in equivalent and (or) weight standard of 25 kilograms – in case of import of goods for personal use, if their custom value exceeds 500 euro in equivalent and (or) their weight exceeds 25 kilograms (when imported by other means of transport);
• flat rate of 30% of custom value of products, but no less than 4 euro for 1 kilogram of weight, in case of import of indivisible goods for personal use;  
• flat rate of 22 euro for 1 litre, in case of import of ethyl alcohol in the amount no more than 5 litres;
• flat rate of 10 euro for 1 litre in excess of standard amount of 3 litres – in case of import of alcoholic drinks and beer in the amount of 3 to 5 litres inclusive;
• flat rate of 30% of custom value of products, but no less than 4 euro for 1 kilogram of weight, in excess of standard value of 5000 euro in equivalent – in case of import of products by natural persons, who temporarily live abroad for no less than 1 year (in condition of documentary confirmation), custom value of which does not exceed 5000 euro in equivalent;

Goods for personal use, and vehicles (as well as fuel, located in its common tanks of a vehicle) for personal use, exported from the customs territory of the Eurasian economic union by natural persons, are not to be taxed by customs duties, taxes on flat rates and by overall customs payment.

ATTENTION! In case of including the products, transported across the customs border by natural persons, with goods not for personal use, customs formalities for these products (including customs declaring) are executed in the procedure, provided for participants of foreign economic activities. Including the products, transported across the customs border by natural persons, with goods not for personal use, is exercised by customs authorities on the basis of (article 256 paragraph 4 of Customs code of the Eurasian economic union): 

- natural person’s claim about the transported products (orally or in writing with use of passenger customs declaration);

- nature and quantity of products;

- frequency of crossing the customs border by a natural person and (or) transportation of products across the customs border.

Products, which do not belong to goods for personal use (appendix 6 to Eurasian economic commission Council Decision, December 20, 2017, No 107 “About individual issues, connected to goods for personal use”):

1. Caviar of acipenserids fish species in the amount more than 250 grams.
2. Fish, shellfish (alive, chilled, frozen) in the amount more than 5 kilograms.
3. Ethyl alcohol, alcoholic drinks, beer, if total volume is more, than 5 litres, transported by a person, who has reached the age of 18 years.
4. Ethyl alcohol, alcoholic drinks, beer, transported by a person under the age of 18 years.
5. Tobacco and tobacco products in the amount more than 200 cigarettes or 50 cigars (cigarillos), or 250 grams of tobacco, or indicated products, in the amount more than 250 grams, transported by a person, who has reached the age of 18 years.
6. Tobacco and tobacco products, transported by a person under the age of 18 years.
7. Exported from the customs territory of the Eurasian economic union product, in relation to which legislation of the Eurasian economic union member country settled export customs duties (excluding fuel, located in common tanks of a vehicle for personal use, and in the amount no more than 10 litres in separate container).
8. Natural diamonds (excluding diamonds, which value is no more 75 thousand US dollars, exported from the customs territory of the Eurasian economic union).
9. Vehicles, not included with the list of certain means of auto-, moto-vehicles and trailers for auto-, moto-vehicles, which are vehicles for personal use, confirmed by Eurasian economic commission Council Decision on June 30, 2017, No 74.
10. Internal-combustion engines (excluding suspended outboard motors).
11. Central heating boilers, classified in subitem 8403 10 of Commodity Nomenclature for Foreign Economic Activities of Eurasian economic union.
12. Machines, mechanisms, equipment, classified in items 8426 - 8430, 8433 - 8442, 8444 00 - 8449 00 000 0, 8453 - 8464, из 8465, 8466, 8468, 8474 - 8480, 8486, 8514, 8530, 8534 00, 8535, 8545, 8548, 9024, 9027, 9030 и 9031 of Commodity Nomenclature for Foreign Economic Activities of Eurasian economic union (excluding mowing machines, parks or recreation grounds, household slitting cutter).
13. Solariums for sunbathing.
14. Medical technology and equipment (excluding those, which are necessary for use on medical authority).
15. Treatment, surgeon, dentist, veterinary stations (excluding necessary for use on medical authority hospital beds with mechanical power devices).
16. Barber’s chairs and similar chairs, their parts.
17. Fixtures and equipment for photo laboratories, classified in item 9010 of Commodity Nomenclature for Foreign Economic Activities of Eurasian economic union.
18. Instruments, fixtures and models, meant for demonstration, classified in item 9023 00 of Commodity Nomenclature for Foreign Economic Activities of Eurasian economic union.
19. Games, brought into action with coins, bank notes, bank cards, tokens or similar payment means.
20. Goods, in relation to which measures of export control, provided in accordance with the legislation of a Eurasian economic union member country, are implemented.

ATTENTION! For violation of the customs rules, natural persons bear the responsibility in accordance with the legislation of a Eurasian economic union member country.

In case of disagreement with actions of an office holder of customs authority, a natural person has a right to lodge a complaint about these actions in accordance with the legislation of a Eurasian economic union member country.