Personal goods and vehicles are brought into the EAEU customs territory with payment of customs charges at the rates set out in Annex 2 to EEC Council Decision No. 107 of 20 December 2017 on certain issues relating to goods for personal use. Source: Central Excise Customs (CAT).
Annexes 3 and 4 to Decision No. 107 list the cases and conditions under which personal goods and vehicles may enter the EAEU customs territory with exemption from customs payments.
Subject to the conditions laid down in Decision No. 107, personal goods and vehicles may be imported with exemption from customs duties and taxes in the following situations:
— personal goods and vehicles imported in connection with permanent relocation to an EAEU member state (paragraph 6 of Annex 3 to Decision No. 107);
— personal goods imported after obtaining a work permit in an EAEU member state in sectors defined under that state's legislation (paragraph 7 of Annex 3);
— used personal goods imported by a person for the period of their stay in the EAEU customs territory, in accordance with the list in Annex 4 to Decision No. 107;
— personal goods imported when returning to an EAEU member state after being sent abroad for work or military service by EAEU member state authorities (paragraph 3 of Annex 3);
— personal goods worth no more than the equivalent of EUR 5,000 imported when returning to an EAEU member state after temporary residence abroad of at least 12 months (paragraph 4 of Annex 3);
— personal goods and vehicles received by inheritance outside the EAEU customs territory (paragraph 5 of Annex 3).
EAEU law and Russian customs legislation provide no other cases of exemption from customs duties and taxes on such imports.
They also do not allow customs payment reliefs to be granted on an individual basis.
[1] On certain issues relating to goods for personal use.
[2] A foreign individual is a natural person who is not a national of an EAEU member state, i.e. who does not have permanent residence in an EAEU member state (subparagraph 11, paragraph 2, Article 2 of the EAEU Customs Code).
[3] An individual of an EAEU member state is a person with permanent residence in an EAEU member state (subparagraph 17, paragraph 2, Article 2 of the EAEU Customs Code).