Features of customs operations in respect of goods for personal use, sent by international post mail
Features of customs operations in respect of goods for personal use, sent by international post mail (hereinafter - IPM), determined by chapter 40 (Articles 285-288) of the Customs Code of the Eurasian Economic Union (hereinafter - CC EAEU), Decision of the Customs Union Commission of June 18, 2010 № 310 "On approval of the Instructions on the order of usage the documents provided by the Universal postal Union as a customs declaration".
In accordance with subparagraph 19 of paragraph 1 of Article 312 of the CC EAEU international postal mails - parcels and letter-post items which are objects of postal exchange in accordance with the Universal Postal Union acts are accompanied by documents provided by the Universal Postal Union acts.
Article 5 of the Universal Postal Convention of October 11, 2012 specifies that any postal item belongs to the sender until it is issued to the addressee, unless it has been detained under the laws of the country of origin or destination, and in the case of application of Article 184.108.40.206 or 18.3 of the Universal Postal Convention in accordance with the legislation of the transit country.
The bodies, competent in IPM sending in the territory of the members of the Universal Postal Convention, are designated operators. In Belarus, this operator is the Republican Unitary Enterprise "Belpochta" postal services (hereinafter - "Belpochta").
In accordance with paragraph 1 of Article 285 of the CC EAEU transfer of following items by international post mail is not allowed:
1) prohibited for sending in accordance the Universal Postal Union acts;
2) goods not subject to transfer by IPM, the list of which is determined by the Eurasian Economic Commission.
Decision of the Customs Union Commission of August 17, 2010 № 338 "On features of sending of goods by international post mail," has established a list of items restricted to movement across the customs border of the Eurasian Economic Union for import and (or) export, transfer of which by international post mail is prohibited.
The list includes:
- any types of weapons (their main (component) part), cartridges for them (their parts), structurally similar to civilian and service weapons articles;
- explosives, explosive devices, explosive materials;
- potentially pathogenic and pathogenic organisms;
- perishable goods;
- alcoholic beverages and ethyl alcohol, beer;
- any kinds of tobacco products and smoking mixtures;
- precious stones in any form and condition and natural diamonds, except jewelry;
- narcotic drugs, psychotropic substances and their precursors as well as plants and mushrooms containing narcotic drugs, psychotropic substances and their precursors in any form and condition, including fruit, seeds and spores;
- ozone-depleting substances;
- hazardous waste;
- toxic substances that are not precursors of narcotic drugs and psychotropic substances.
Customs operations with respect to goods for personal use sent by IPM are carried out by customs authorities, as a rule, in places (institutions) of international postal exchange. In accordance with paragraph 4 of Article 310 of the CC EAEU, during customs control, the customs authorities apply the principle of selectivity of the objects of customs control, forms of customs control and (or) measures ensuring the conduct of customs control. When carrying out customs inspection or customs examination of goods sent by IPM, the customs authorities use technical means of customs control.
To conduct customs control in respect of goods sent by IPM, IPMs are presented to the customs body by a designated postal service operator.
IPMs received by the place (institution) of international postal exchange in damaged state, with discrepancy in weight, with broken attachment or without the necessary supporting documents are supplied to the customs authorities with an act, issued by the postal service operator.
The act of customs inspection in relation to IPM is compiled when the customs authorities will use it for customs operations and (or) conducting customs control. If an act of customs inspection is not compiled, information on the results of customs inspection shall be indicated by officials of the customs body in the documents provided by the acts of the UPU accompanying the IPMs.
The period of temporary storage of goods sent by IPM, is 6 months from the day following the day of registration of documents submitted for placing goods in temporary storage by customs authorities.
In accordance with paragraph 8 of Article 286 of the CC EAEU, documents under UPU acts and documents accompanying a IPM can be used as a passenger customs declaration.
The norms of duty-free import of goods for personal use into the customs territory of the Union, including those sent by IPM, are specified in Annex 3 to the Agreement on the order of moving of the goods by physical persons for a personal use across the customs border of the Customs Union and fulfillment of the customs operations related to their release of 18 June 2010 (hereinafter referred to as the Agreement).
At the same time a footnote to the mentioned Annex states that in relation to the goods marked with "*", the laws of the member states of the Eurasian Economic Union may set more stringent rules for the import of goods for personal use with exemption from customs duties.
In connection with the goods specified for personal use sent by IMP, the provisions of the Decree of the President of the Republic of Belarus of July 21, 2014 No. 360 "On the movement of goods for personal use across the customs border of the Eurasian Economic Union in the Republic of Belarus (taking into account changes made Decree of the President of the Republic of Belarus of February 11, 2016 No. 40).
In respect of goods for personal use, sent by IPM within a calendar month to one recipient who is a natural person, located in the territory of the Republic of Belarus, and (or) imported into the territory of the Republic of Belarus within a calendar month to one recipient as goods delivered by the carrier, the customs duties are not paid, if the customs value of such goods in the aggregate does not exceed an amount equivalent to EUR 22 , and the total weight of which does not exceed 10 kilograms.
In excess of the specified norms of duty-free entry it is obligatory to pay customs duties and taxes at a uniform rate of 30 percent from their customs value, but not less than 4 euro per 1 kg.
Also at export of goods for personal use which are subject to customs duties and taxes, customs fess shall be payable for customs operations. The amount of payment, in accordance with Presidential Decree of 13 July 2006 № 443 "On Customs Fees" is the equivalent of EUR 5 at the exchange rate of the National Bank of the Republic Belarus.
Calculation of customs duties and taxes is carried out by the customs authorities using the customs cash receipt.
IPM is issued by postal service operator to recipients on condition of payment of customs duties regarding the goods transferred by IPM.
The recipient can refuse an international post mail, if he writes an application to the national postal operator. In this case, the international mail will be refunded to the sender before the expiry of the temporary storage.