Since October 27, 2019, a Temporary Agreement has been in effect on the territory of the EAEU, leading to the formation of a free trade zone between the Eurasian Economic Union and its member states, on the one hand, and the Islamic Republic of Iran, on the other, dated May 17, 2018.

   In accordance with Article 2.3 of the Interim Agreement, each Party in respect of originating goods of the other Party shall provide a treatment no less favorable than that established in accordance with its list of tariff obligations in accordance with Appendix 1 of the Interim Agreement.

   In this regard, the Board of the Eurasian Economic Commission (hereinafter referred to as the EEC) adopted a Decision dated January 22, 2019 No. 10 "On preferential rates of import customs duties in respect of goods originating from the Islamic Republic of Iran and imported into the customs territory of the Eurasian Economic Union" (hereinafter - Decision of the EEC Board No. 10).

   Thus, in order to obtain a preferential tariff regime for goods included in the List approved by Decision of the EEC Board No. 10, the declarant must, in the declaration for goods in the second section of column 36, declare information on the application of the tariff preference under the Temporary Agreement.

In this connection, the declarant will be able to reflect the intention to use the tariff preference under the Interim Agreement by indicating in element 2 of column 36 of the declaration for goods of the two-digit letter code "IR".

   In addition, it is necessary to take into account the provisions of Article 6.15 of the Interim Agreement, according to which, in order to obtain a preferential tariff regime, the declarant must submit to the customs authority of the importing Party a certificate of origin of goods (Form CT-3) in accordance with the requirements of Section II, Chapter 6 of the Interim Agreement, reflecting information about such a document in column 44 of the declaration for goods under the code "06999" (this code is used until appropriate changes are made to the classifier of types of documents and information, approved by the Decision of the Customs Union Commission dated 20.09.2010 No. 378).

   The certificate of origin of goods submitted to the customs authorities must be original, valid, executed in the form in accordance with Appendix 3 to the Interim Agreement, as well as completed in accordance with the requirements established by Appendix 3 to the Interim Agreement.

   It should also be noted that, in accordance with the Interim Agreement, a preferential tariff regime is provided for originating goods subject to their direct delivery from the territory of the exporting Party to the territory of the importing Party (see article 6.9 of the Interim Agreement).

   If, at the time of customs declaration of goods, there is no certificate of origin of goods of the CT-3 form, then the import duty is payable at the rates of the EEU CCT, which a participant in foreign economic activity can return

   In addition, we inform you that in accordance with clause 8 of Article 6.17 of the Interim Agreement, without prejudice to clause 4 of Article 6.15 of this Agreement, in exceptional cases when the certificate of origin of goods (form ST-3) was not issued before or on the date of import of the goods, it can be issued after the goods have been taken out, with the mark “ISSUED RETROACTIVELY” on the certificate.

   The certificate of origin of the goods is valid for 12 months from the date of its issue and must be presented to the customs authorities of the importing Party during this period, but no later than the moment of submission of the import customs declaration, except for the cases specified in paragraph 6 of this article, where it is indicated that in If the importer does not have a certificate of origin at the time of import, the importing Party shall collect customs duties at the rates provided for under the most favored nation regime, or, if applicable, require the submission of security for the payment of such duties.

   In this case, the importer has the right to declare a preferential tariff regime and reimburse the paid import customs duties or return the security for the payment of such duties within 12 months from the date of registration of the customs declaration in accordance with the domestic legislation of the importing Party, subject to all the requirements of Article 6.22 of this Agreement.