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19 January 2022
Tax Messenger
Tax Edition
Review of changes to the rules for the
importation of products subject to
mandatory conformity assessment in
the customs territory of the EAEU
Decision No. 130 of the Board of the Eurasian Economic
International Tax Review Commission of 12 November 2021 “On the Procedure for the
ranked EY Russia Tax & Law Importation into the Customs Territory of the Eurasian
practice as a leading tax firm Economic Union of Products That Are Subject to Mandatory
(Tier 1) in Russia in its annual Conformity Assessment in the Customs Territory of the
World Tax guide for 2018.
Eurasian Economic Union” (“Decision No. 130”) enters into
force on 30 January 2022. It replaces Decision No. 294 of the
Board of the Eurasian Economic Commission of 25 December
2012 “On the Regulations Concerning the Procedure for the
Importation into the Customs Territory of the Customs Union
of Products (Goods) in Relation to Which Mandatory
Requirements Are Established Within the Customs Union”
(“Decision No. 294”).
Decision No 130 contains a number of new developments,
definitions of various terms, and refinements. It is more
detailed than its predecessor, and in a number of instances
brings the rules governing compliance with technical regulation
measures into line with actual practice.
At the same time, some provisions of Decision relevant clarifications and post them on its
No. 130 are contentious and have provoked official website by 30 January 2022. Once those
debate and concerns within the business clarifications have been published, we will issue
community that will need to be addressed either a further review.
through individual clarifications from the
Below is a table showing key provisions of
Eurasian Economic Commission or by means of
Decision No. 130 where they differ from those
appropriate amendments.
of Decision No. 294, together with our
To help prevent the provisions of Decision No. comments on them.
130 from being incorrectly interpreted by cross-
border traders, the Technical Regulation
Department of the EEC intends to prepare
Provisions of Decision No. 130 EY comments
Customs procedures under which proof of compliance with technical regulation measures
is required for imported products
1. Release for domestic consumption Compared with Decision No. 294, the following
customs procedures have been removed:
2. Free customs zone. Special rules regarding proof of
compliance with technical regulation measures may temporary importation
be prescribed by a decision of the EEC Board
free warehouse
3. Abandonment to the state
re-import.
4. Special customs procedure (if compliance with
The special customs procedure has been added.
technical regulation measures is a condition of placing
a particular category of goods under the special
customs procedure).
Products which may be imported without proof of compliance with
technical regulation measures
Products: Samples and specimens Decision No. 294 required the submission of a copy
of a contract with (a letter from) an accredited
Purpose of importation: conduct of research (tests)
certification body.
and measurements
However, EAEU technical regulations (including, for
Condition:
instance, TR CU 021/2011 “On Food Product
Existence of documents confirming the required Safety”) allows testing to be carried out either at a
quantity of product specimens (samples): testing laboratory or at an accredited testing
laboratory at the choice of the applicant.
contract with a conformity assessment body (product
certification body or testing laboratory (centre)) Thus, Decision No. 130 expands the list of conformity
specified by the relevant EAEU technical regulation, assessment bodies, where required by relevant
technical regulations, contracts with which may be
or a letter from such a conformity assessment body
submitted for the purpose of importing products
(product certification body or testing laboratory
without proof of compliance with technical regulation
(centre))
measures.
Quantity: as stated in the above contracts
Products: Samples and specimens New development compared with Decision No. 294.
Purpose of importation:
2conduct of interlaboratory comparative testing
(interlaboratory comparisons),
testing or calibration of measuring instruments,
intercomparison of standards
Condition:
The declarant must have a contract (1) for the
conduct of interlaboratory comparative testing
(interlaboratory comparisons), (2) testing or
calibration of measuring instruments, (3)
intercomparison of standards, confirming the quantity
of imported samples (specimens) required for those
purposes.
Quantity: as stated in the above contracts.
Products: Samples (reference samples, specimens). New development – importation for the conduct of
development work without proof of compliance with
Purpose of importation: Conduct of research and
technical regulation measures.
development work.
Importation for research purposes is not a new
Condition:
development compared with Decision No. 294.
the declarant must have a document proving that a
But!
transaction took place,
Decision No. 294 allowed for single items to be
if there is no transaction, the declarant must have a
imported.
document confirming the right to possess, use and
(or) dispose of the samples Decision No. 130 allows for the importation of the
quantity specified by the transaction.
Quantity: As specified by the transaction.
Products: Product samples (specimens). Not a new development compared with Decision No.
294.
Purpose of importation: Representational purposes as
promotional gifts and advertising materials. But!
Condition: Decision No. 294 allowed for single items to be
imported.
the declarant must have a document proving that a
transaction took place, Decision No. 130 allows for the importation of the
quantity specified by the transaction.
if there is no transaction, the declarant must have a
document confirming the right to possess, use and
(or) dispose of the samples
Quantity: As specified by the transaction.
Products: Spare parts. New developments:
Who imports them, Purpose of importation: It is specified that spare parts and finished products
must be imported by one person.
A person authorized by a foreign manufacturer of
finished products The possibility for spare parts to be imported by a
manufacturer of an EAEU member state/an
for the purpose of maintaining and (or) repairing
authorized person has been added.
finished products previously imported/being imported
by that person. It is specified that a conformity assessment
document for finished products may have an expired
A manufacturer of an EAEU member state/a person
validity date.
authorized by that manufacturer
3for the purpose of maintaining/repairing finished The phrase “requiring maintenance and repair” is
products manufactured and released into commerce added in reference to finished products. This gives
that have been confirmed as compliant with rise to risks when importing spare parts as stock.
mandatory requirements.
A definition of spare parts is given.
Condition: submission of conformity assessment
Key points:
documents (details of such documents) for finished
products (including expired documents) requiring Spare parts are intended to replace identical parts.
maintenance/repair.
As we understand it, where a particular component
Quantity: not established. used in a finished product is no longer produced and
is replaced with a new version, the new version of the
Spare parts are individual components intended for
component cannot be imported without a conformity
the replacement (repair) of identical parts that are
assessment document.
(were) in use (worn-out, defective and failed parts) for
the purpose of maintaining or restoring the A restriction is imposed on the distribution in
functionality of a product and are not intended to be commerce of spare parts imported without
distributed in commerce in the customs territory of conformity assessment documents.
the Union.
The meaning of the phrase “distribution in
commerce” raises questions among companies that
supply spare parts for subsequent sale to enterprises
that carry out the repair or maintenance of previously
imported equipment. The question of whether spare
parts may be imported by such companies requires
separate clarification at EEC level.
Products: Parts, components, raw materials and (or) New developments:
other materials for the manufacture of products in the
The list of products has been extended to include
customs territory of the EAEU.
components.
Who imports them:
It is established that the importer must be the
A manufacturer/person authorized by the manufacturer/a person authorized by the
manufacturer manufacturer.
Purpose of importation: There was no such restriction in Decision No. 294.
Importation for the production (manufacture) of The wording “Importation for the production
products solely for the declarant’s purposes (unless (manufacture) of products solely for the declarant’s
otherwise established by a Union technical regulation) purposes (unless otherwise established by a Union
technical regulation)” requires further clarification.
Condition:
We are aware of the Industry and Trade Ministry’s
the declarant must have a document proving that a
legal position in this regard that the phrase “the
transaction took place,
declarant’s purposes” refers to the intended use of
if there is no transaction, the declarant must have a products that are not an end item, i.e., where
document confirming the right to possess, use and imported products (spare parts and components) are
(or) dispose of the parts, components, raw materials consumed in the course of the declarant’s own
and (or) other materials activities and are not intended to be sold in
unchanged form.
Quantity: Not established.
The Industry and Trade Ministry also indicates,
however, that where a technical regulation contains a
direct requirement for authorization documents to be
submitted for components or spare parts when they
are imported, that requirement of the technical
regulation will have priority over the stated provision
of Decision No. 130.
4Products: goods that are imported (have been The list of organizations for whose needs goods may
imported) for the needs of the following types of be imported without providing conformity
organizations located in the customs territory of the assessment documents has been extended.
EAEU:
diplomatic missions and consular institutions (within
the meaning of subsection 2 of clause 3 of Article 2 of
the Customs Code),
missions of states to international organizations,
international organizations or representative offices
thereof that enjoy privileges and (or) immunities,
other organizations or representative offices thereof
(within the meaning of subsection 3 of clause 3 of
Article 2 of the Customs Code).
Who imports them: No restrictions established
Purpose of importation: Not specified
Condition: the organizations must submit to the
customs authority a reasoned statement to the effect
that the goods are to be used only by the
representative offices, institutions and organizations
concerned
Products: humanitarian and technical aid A condition is added that the aid must be imported
within the rules established by the laws of an EAEU
member state, if prescribed by the laws of that state.
Products: goods needed for the relief of natural New developments:
disasters and natural and man-made emergencies.
A condition of importation has been added.
Condition: Submission to the customs authority of
Goods for the prevention of natural disasters and
written confirmation from the state authority of a
natural and man-made emergencies have been
member state responsible for emergencies to the
excluded.
effect that the imported goods are intended for the
stated purposes. The list of relevant situations is now exhaustive.
Products: second-hand (used) products New development:
Condition: unless otherwise established by an EAEU The qualification “unless otherwise established by an
technical regulation EAEU technical regulation” has been added.
Products: New developments:
an individual item of piece goods (“single item”) The quantity of goods that may be imported for own
needs has been reduced to 1 piece.
a set of components of an item of piece goods that
are compatible and have a single purpose, for use in The concept of a “set of components” has been
manufacturing a single item (“set of components”). introduced.
Purpose of importation: for needs excluding The term “for the declarant’s own use” is defined in
distribution in commerce in the customs territory of more detail.
the EAEU whether or not for consideration (unless
otherwise established by an EAEU technical
regulation).
5Condition:
the declarant must have a document proving that a
transaction took place,
if there is no transaction, the declarant must have a
document confirming the right of possession, use and
(or) disposal.
Other new developments in Decision No. 130
Sets the standard form of a declarant’s notification
confirming that imported goods are used for
appropriate needs and purposes.
Conformity assessment documents must be valid as at
the date of registration of a goods declaration (or an
application for the release of goods before the
submission of a goods declaration).
The use of documents to confirm compliance with The main new development is that the right to use
technical regulation measures in relation to imported conformity assessment documents may be confirmed
products is accepted if the declarant of the products by submitting copies of those documents bearing the
is: seal of the applicant or the manufacturer.
a) the person specified as the applicant in the
documents concerned
b) the person (persons) specified in the vehicle type
approval (chassis type approval)
c) in the case of mass produced goods – a person
authorized by the applicant for conformity
assessment or the manufacturer to use the
documents in question to confirm compliance with
technical regulation measures.
The right of use may be confirmed by providing the
declarant with copies of documents certified by the
seal of the applicant or the manufacturer.
How EY can help documents and information regarding
compliance with the rules for the
Obtaining private clarifications from the
importation of products that are subject to
Eurasian Economic Commission and the
mandatory conformity assessment in the
Federal Customs Service of Russia
customs territory of the EAEU
Providing advisory support to companies
Providing support during customs
regarding the application of the provisions
inspections, including inspections of
of Decision No. 130 to their business
compliance with technical regulation
models
measures in relation to imported products
Preparing replies to inquiries from the
Assistance in obtaining conformity
customs authorities, defence positions,
certificates and conformity declarations
6 Representing a company’s interests at the Authors:
prejudicial and judicial stages of appealing
Wilhelmina Shavshina
against decisions of the customs
Inna Elisanova
authorities.
Andrei Baranetc
For more information, please contact the authors of this publication:
Wilhelmina Shavshina Inna Elisanova
+7 (921) 940 2261 +7 (495) 660 4861
Wilhelmina.Shavshina@ru.ey.com Inna.Elisanova@ru.ey.com
7Inquiries may be directed to one of the following executives:
Moscow
International Tax and Transaction Services
CIS Tax & Law Leader
Yuri Nechuyatov +7 (495) 664 7884
Irina Bykhovskaya +7 (495) 755 9886
Vladimir Zheltonogov +7 (495) 705 9737
Oil & Gas, Power & Utilities
Transfer Pricing and Operating Model Effectiveness
Alexei Ryabov +7 (495) 641 2913
Evgenia Veter +7 (495) 660 4880
Marina Belyakova +7 (495) 755 9948
Maxim Maximov +7 (495) 662 9317
Financial Services
Tax Policy & Controversy
Irina Bykhovskaya +7 (495) 755 9886
Alexei Nesterenko +7 (495) 622 9319
Alexei Kuznetsov +7 (495) 755 9687
Maria Frolova +7 (495) 641 2997
Global Compliance and Reporting
Ivan Sychev +7 (495) 755 9795
Yulia Timonina +7 (495) 755 9838
Alexei Malenkin +7 (495) 755 9898
Advanced Manufacturing & Mobility
Andrei Sulin +7 (495) 755 9743
Law
Georgy Kovalenko +7 (495) 287 6511
Consumer Products & Retail, Life Sciences & Healthcare
Alexey Markov +7 (495) 641 2965
Dmitry Khalilov +7 (495) 755 9757
Dmitry Tetiouchev +7 (985) 773 6818
Real Estate, Hospitality & Construction, Infrastructure,
Transportation St. Petersburg
Alexei Nesterenko +7 (495) 622 9319 Dmitri Babiner +7 (812) 703 7839
Technology, Telecommunications, Media &
Entertainment; Tax Performance Advisory
Vladivostok
Alexey Erokhin +7 (914) 727 1174
Ivan Rodionov +7 (495) 755 9719
Tax Technology Ekaterinburg
Andrei Ignatov +7 (495) 755 9694 Irina Borodina +7 (343) 378 4900
People Advisory Services
Ekaterina Ukhova +7 (495) 641 2932
Krasnodar
Alexei Malenkin +7 (495) 755 9898
Gueladjo Dicko +7 (495) 755 9961
Alexei Nesterenko +7 (495) 622 9319
Sergei Makeev +7 (495) 755 9707
Private Client Services
Anton Ionov +7 (495) 755 9747
Alina Lavrentieva +7 (495 648 9651
Customs & Indirect Tax
Vadim Ilyin +7 (495) 648 9670
Wilhelmina Shavshina +7 495 755 9700
This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a
substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited nor any other member of the g lobal
Ernst & Young organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of
any material in this publication. On any specific matter, reference should be made to the appropriate advisor.
© 2022 Ernst & Young Valuation and Advisory Services LLC
http://www.ey.com/EY | Building a better working world EY exists to build a better working world, helping to create long-term value for clients, people and society and build trust in the capital markets. Enabled by data and technology, diverse EY teams in over 150 countries provide trust through assurance and help clients grow, transform and operate. Working across assurance, consulting, law, strategy, tax and transactions, EY teams ask better questions to find new answers for the complex issues facing our world today. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Information about how EY collects and uses personal data and a description of the rights individuals have under data protection legislation are available via ey.com/privacy. For more information about our organization, please visit ey.com. EY works together with companies across the CIS and assists them in realizing their business goals. 5,500 professionals work at 19 CIS offices (in Moscow, Ekaterinburg, Kazan, Krasnodar, Novosibirsk, Rostov-on-Don, St. Petersburg, Togliatti, Vladivostok, Almaty, Atyrau, Nur-Sultan, Baku, Bishkek, Kyiv, Minsk, Tashkent, Tbilisi, Yerevan). © 2022 Ernst & Young Valuation and Advisory Services LLC ED None. This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited nor any other member of the global EY organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication. On any specific matter, reference should be made to the appropriate advisor. ey.com/ru
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