TNVED Codes

All goods imported or exported through the customs border have their own TNVED codes, according to the Commodity Nomenclature of Foreign Economic Activity. Based on the ten-digit TNVED code for a product, the rate of import customs duty is determined, as well as what permits and certificates are needed. Throughout the world, the codes are almost identical at the level of the first 6 digits. You can view the list of TNVED codes and rates of import customs duties of the EAEU here.

Customs Payments

The basis for calculating customs payments is the customs value - this is the invoice value of the goods + expenses for delivery, packaging and insurance. There are 4 main types of customs payments: 1) VAT 12%; 2) customs duty (rate according to TNVED code); 3) customs fee 0.25%; 4) excise tax on excisable goods (alcohol, tobacco, petroleum products). Some categories of goods may be exempt from customs payments, such as: humanitarian aid, medicines, cargo addressed to international organizations, etc.

Permitting Documents

According to TNVED codes (i.e. depending on the product), it is determined which permitting documents need to be provided for a particular product, and for which these permits are not needed. This is called non-tariff trade regulation measures. There are many EAEU Technical Regulations and internal legislative acts that regulate the procedure for obtaining permitting documents. Documents required by customs for export and import include: Declaration and certificate of conformity, certificate of origin, phytosanitary and veterinary certificates, expert opinions, licenses and letters.

Customs Clearance Procedure

The process of customs clearance of goods consists of several consecutive stages:

• Analysis and preparation of documents for cargo
• Electronic declaration of goods in the UAIS system
• Submission of documents to customs authorities (in electronic and paper form)
• Payment of customs duties
• Verification of all documents and customs inspection
• Release of cargo and receipt of customs declaration
• Payment for terminal services and delivery of cargo to the recipient's warehouse

List of Transaction Documents

Any movement of goods across the customs border is subject to customs control and clearance! There is a simplified procedure for customs clearance (for personal items and diplomatic mail) and a standard method - by declaring goods, providing all documents and paying customs duties. The list of standard documents when shipping cargo includes:

• Invoice (issued by the sender-seller and contains complete information on the product, quantity and price - similar to an invoice)
• Packing list (also compiled by the sender-seller and informs about the quantity and dimensions of places, packaging, weight of the cargo and its volume)
• Transport waybill (issued by the transport company, depending on the type of transport: auto - CMR, air - AWB, railway - RWB)
• Certificates (depending on the nature of the goods)
• Contract (drawn up by the parties to the transaction and contains all agreements between the seller and the buyer)

Cargoes from EAEU Countries

Any cargoes from EAEU member countries: Kazakhstan or Armenia - are not subject to customs clearance and customs control. All other countries are considered third countries and all cargoes from them are subject to customs clearance. You can view the procedure for importing goods from EAEU countries here.