Free circulation of goods
Declaring procedures and customs duties
As the territories of the member states of the EEU form a common customs territory, there are no customs offices or customs declaration procedures between them.
Customs duties are not applicable to reciprocal trade between the member states.
No restrictions of an economic nature are applicable to mutual trade between the member states, except for special protective, anti-dumping and compensatory measures.
Indirect taxation within the EEU
Goods exported within the EEU (from a member state to another member state) are subject to a 0% VAT rate and are exempt from excise duties provided that the export of the goods is properly documented.
Goods imported from the territory of one EEU member state to the territory of another EEU member state are subject to indirect taxes (VAT and excise duties) in the importing state.
The indirect taxes paid on imported goods are subject to deductions in accordance with the legislation of the importing state.
Indirect tax rates, which are applicable to goods imported from the territory of one member state in the territory of another member state, must not exceed those applied to similar domestic goods.
Works and services
Works and services are subject to VAT in that EEU member state which is regarded as the place of provision of the services or performance of the works. For example:
- works/services related to immovable or movable property are subject to VAT in the state where this property is located;
- services in the spheres of culture, art, education, physical training, tourism, recreation and sports are subject to VAT in the country where the respective recreational, tourist, sport, etc. facilities are located; and
- consulting, legal, accounting, auditor, designer, marketing, research and development and some other types of services are subject to VAT in the state where the purchaser of these services is located.
In other cases not mentioned above, works and services are subject to VAT in the state where the provider of the services is located.
The tax base, rates, collection procedures and tax concessions vary from one member state to another.
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