The EAEU in brief. The Eurasian Economic Union (EAEU) is an international organization of regional economic integration with international legal personality, established by the Treaty on the Eurasian Economic Union (signed May 29, 2014; in force since January 1, 2015).
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In brief: The Eurasian Economic Union (EAEU) is an international organization of regional economic integration with international legal personality. Within it, the free movement of goods, services, capital, and labor is ensured, and a coordinated, agreed, or single policy is pursued in the sectors of the economy defined by the EAEU Treaty and by international treaties within the Union.
The Union's English name is the Eurasian Economic Union (EAEU). It was established by the Treaty on the Eurasian Economic Union, signed in Astana on May 29, 2014; the Treaty entered into force on January 1, 2015, and Russia ratified it by Federal Law No. 279-FZ of October 3, 2014. International legal personality means that, within its competence, the Union carries out international activities and concludes international treaties.
What the EAEU is not:
The Commonwealth of Independent States (CIS) and the Union State of Russia and Belarus are associations distinct from the EAEU: the CIS has its own Charter of January 22, 1993, and the Union State is based on the Treaty of December 8, 1999, between two parties. Neither has the same membership as the EAEU.
Senateks is a customs representative that handles imports of goods and vehicles through Russian customs → Customs operations.
In brief: The member states of the EAEU are the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic, and the Russian Federation. Observer states (Moldova, Cuba, Uzbekistan, Iran) attend meetings of the Union bodies by invitation and receive non-confidential documents, but take no part in decision-making.
Observer status is granted by the Supreme Eurasian Economic Council under Article 109 of the EAEU Treaty and the Regulation on the Status of an Observer State (Supreme Council Decision No. 8 of May 14, 2018, as amended by Supreme Council Decision No. 21 of December 10, 2021). Under the Treaty, an observer remains a third party: the mutual trade regime does not extend to it, and preferences are possible only under a separate Union agreement — Iran, for example, is both an observer and a free trade agreement partner.
Table 1. EAEU member states and observers.
| State | Status | Legal basis | Status effective from | Primary source |
|---|---|---|---|---|
| Russia | Member | EAEU Treaty of May 29, 2014 | January 1, 2015 | |
| Belarus | Member | EAEU Treaty of May 29, 2014 | January 1, 2015 | |
| Kazakhstan | Member | EAEU Treaty of May 29, 2014 | January 1, 2015 | |
| Armenia | Member | Accession Treaty of October 10, 2014 | January 2, 2015 | |
| Kyrgyzstan | Member | Accession Treaty of December 23, 2014 | August 12, 2015 | |
| Moldova | Observer | Supreme Council Decision No. 9 of May 14, 2018 | May 16, 2018 | |
| Cuba | Observer | Supreme Council Decision No. 13 of December 11, 2020 | January 12, 2021 | |
| Uzbekistan | Observer | Supreme Council Decision No. 14 of December 11, 2020 | January 12, 2021 | |
| Iran | Observer | Supreme Council Decision No. 17 of December 26, 2024 | January 13, 2025 |
Moldova's observer status is in the process of being annulled: Moldova has filed a statement renouncing the status, and on July 28, 2026, the EEC Board approved a draft Supreme Council decision (Order No. 119). The Supreme Council decision has not been published yet, so the status remains in place.
Table 2. EAEU preferential trade agreements.
| Partner | Agreement | Status | In force since | Primary source |
|---|---|---|---|---|
| Vietnam | Free trade agreement of May 29, 2015 | In force | October 5, 2016 | |
| Serbia | Free trade area agreement of October 25, 2019 | In force | July 10, 2021 | |
| Iran | Free trade agreement of December 25, 2023 | In force | May 15, 2025 | |
| Mongolia | Interim trade agreement of June 27, 2025 | In force | July 22, 2026 | |
| Singapore | Free trade agreement of October 1, 2019 | Signed, not yet in force | — | |
| Indonesia | Free trade agreement of December 21, 2025 | Signed, not yet in force | — | |
| UAE | Economic partnership agreement of June 27, 2025 | Signed | October 6, 2026 |
The agreement with Iran replaced the Interim Agreement of May 17, 2018, which had been in effect since October 27, 2019; according to the EEC, the new agreement grants preferential access for 90% of the commodity nomenclature.
Common mistakes: assuming that all CIS countries are members of the Union; confusing an observer with a member state; mistaking a free trade agreement partner for a member of the Union. The mutual trade regime applies only among the five member states.
Customs payment calculations for shipments from free trade agreement partners → Customs operations.
In brief: Under the EAEU Treaty, a customs union is a form of trade and economic integration of the member states within the Union, not a separate organization; the abbreviation “CU” (Russian: TS) survives in the names of documents from the earlier stage of integration.
Article 2 of the Treaty defines a customs union as a form of trade and economic integration with a single customs territory, within which customs duties (and other duties, taxes, and charges having equivalent effect), non-tariff measures, and safeguard, anti-dumping, and countervailing measures are not applied in mutual trade, while the Common Customs Tariff of the EAEU and uniform measures for regulating foreign trade in goods with third parties do apply.
Technical regulations of the Customs Union (TR CU) remain in force: under Article 99 of the Treaty, decisions of the bodies that were in force when the Treaty took effect retain their legal force and apply insofar as they do not contradict the Treaty; the list of regulations is maintained by the EEC.
Correct usage: “TR CU” (Russian: TR TS) for regulations from the Customs Union stage, “TR EAEU” for Union regulations, and “CN FEA EAEU” (the EAEU Commodity Nomenclature of Foreign Economic Activity; Russian: TN VED EAEU) and “CCT EAEU” (the Common Customs Tariff; Russian: ETT EAEU) for the nomenclature and the tariff.
Table 3. Stages of Eurasian integration.
| Stage | Legal basis | Date | What became common | Primary source |
|---|---|---|---|---|
| Customs Union of Belarus, Kazakhstan, and Russia | Treaty on the Establishment of the Single Customs Territory and the Formation of the Customs Union of October 6, 2007 | Operating since January 2010 | Single customs territory, Common Customs Tariff, abolition of customs clearance at internal borders | |
| EAEU | EAEU Treaty of May 29, 2014 | In force since January 1, 2015 | The Union as an organization and its bodies, the internal market; the customs territory of the Customs Union became the customs territory of the Union | |
| EAEU Customs Code | Treaty on the EAEU Customs Code of April 11, 2017 | In force since January 1, 2018 | Uniform customs regulation; the Treaty on the Customs Code of the Customs Union of November 27, 2009, ceased to be in force | |
| Current CN FEA and CCT of the EAEU | EEC Council Decision No. 80 of September 14, 2021 | In force since January 1, 2022 | New version of the nomenclature and the tariff, replacing EEC Council Decision No. 54 of July 16, 2012 |
Obtaining documents under TR CU / TR EAEU → Certification; advice on the CN FEA EAEU → Legal support.
In brief: The bodies of the EAEU are the Supreme Eurasian Economic Council, the Eurasian Intergovernmental Council, the Eurasian Economic Commission (EEC), and the Court of the Eurasian Economic Union. EEC decisions are binding on the member states, form part of Union law, and are directly applicable — that is, they apply in Russia without the need for a separate law.
Under Article 6 of the Treaty, Union law comprises:
The Treaty takes precedence, and acts of the Union bodies must not contradict it; decisions of the Supreme Council take precedence over decisions of the Intergovernmental Council and the EEC, and decisions of the Intergovernmental Council take precedence over decisions of the EEC.
EEC decisions enter into force no earlier than 30 calendar days after the date of their official publication; decisions that improve the position of those affected, and decisions on matters requiring a prompt response, enter into force no earlier than 10 days after publication. Decisions that worsen the position of those affected have no retroactive effect.
Relationship with Russian law: where an international treaty and a law diverge, the rules of the treaty apply (Part 4 of Article 15 of the Russian Constitution), but decisions of interstate bodies are not enforced where they rest on an interpretation that contradicts the Constitution (Article 79 of the Russian Constitution; clause 4 of Article 5 of Federal Law No. 101-FZ of July 15, 1995). Legal relations not governed by Union law are governed by national legislation (clause 5 of Article 1 of the EAEU Customs Code): in Russia, by Federal Law No. 289-FZ of August 3, 2018, “On Customs Regulation in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation,” and the acts adopted under it.
Draft EEC decisions are published for public discussion on the regulation.eaeunion.org portal and undergo regulatory impact assessment and ex post impact assessment. Do not confuse the Eurasian Economic Commission with the United Nations Economic Commission for Europe, or the Court of the Eurasian Economic Union with the Economic Court of the CIS.
Table 4. Bodies of the Eurasian Economic Union.
| Body | Composition | Acts | Are the acts binding on companies in Russia? |
|---|---|---|---|
| Supreme Eurasian Economic Council | Heads of the member states or, where so authorized, heads of government | Decisions and orders, adopted by consensus | Part of Union law; decisions are implemented by the member states in accordance with national legislation |
| Eurasian Intergovernmental Council | Heads of government | Decisions and orders, adopted by consensus | Part of Union law; implemented in accordance with national legislation |
| Eurasian Economic Commission (EEC) | Council and Board | Decisions, orders, recommendations | Decisions: yes, directly applicable; recommendations are not binding |
| Court of the Eurasian Economic Union | Permanent judicial body | Rulings on disputes, advisory opinions | A ruling in a dispute brought by a state is binding on the parties to the dispute; in a dispute brought by a business entity, on the EEC; advisory opinions are non-binding |
When an EEC decision affects the classification, duty rate, or requirements for your goods → Legal support.
In brief: Common across the EAEU are the single customs territory and customs regulation under the EAEU Customs Code, the CN FEA and the Common Customs Tariff, uniform product requirements in technical regulations, non-tariff measures and internal market protection measures, and the principle by which indirect taxes are levied. VAT and excise tax rates, customs fees, the recycling fee, vehicle registration, state control, and liability remain national.
The Treaty distinguishes levels of policy: a “single” policy means unified legal regulation, including on the basis of decisions of the Union bodies; an “agreed” policy means harmonization of legal regulation; a “coordinated” policy means cooperation based on common approaches. That is why the split between “common” and “different” is not a simple either/or.
Under Article 28 of the Treaty, the internal market is an economic space with free movement of goods, persons, services, and capital: in mutual trade in goods, import and export duties (and other duties, taxes, and charges having equivalent effect), non-tariff measures, and safeguard, anti-dumping, and countervailing measures are not applied, except as provided by the Treaty. The EEC divides obstacles in the internal market into barriers, exemptions, and restrictions (the methodology is set by EEC Board Decision No. 10 of February 2, 2021); information from the registers is published on the barriers.eaeunion.org portal.
Common misconceptions:
Practical takeaway from Senateks: the CN FEA code, the CCT rate, and the conformity assessment documents need to be determined only once for the whole Union; VAT and excise rates, fees, labeling, liability, and customs classification decisions are checked country by country — advance classification rulings are valid only in the state that issued them.
Table 5. What is common in the EAEU and what is national.
| Area | Policy level | EAEU level | Member state level | Who applies it in Russia | Primary source |
|---|---|---|---|---|---|
| Customs regulation → section 6 | Single | EAEU Customs Code and EEC acts | Matters the Code does not govern and matters it expressly refers to national law | FCS of Russia | |
| CN FEA and CCT → section 7 | Single | Nomenclature and import duty rates | Export duty rates; rates below the CCT, as provided by the Treaty | FCS of Russia | |
| Internal market protection measures → section 7 | Single | Safeguard, anti-dumping, and countervailing measures | — | FCS of Russia | |
| Prohibitions and restrictions, licensing → section 9 | Uniform non-tariff measures | Single list of goods for trade with third countries | Issuing licenses; temporary unilateral measures | Ministry of Industry and Trade of Russia (Minpromtorg) | |
| Technical regulation → section 9 | Uniform mandatory requirements | Technical regulations, uniform forms and registers, the EAC mark | Requirements for products on the unified list that no Union regulation covers; state control | Rosaccreditation (Federal Service for Accreditation): accreditation and registers | |
| Indirect taxes → section 8 | Agreed | Destination principle and the collection procedure | VAT and excise rates | Federal Tax Service of Russia; FCS of Russia for imports from third countries | |
| Recycling fee → section 10 | National | — | The obligation is set by law; amounts and procedure by the Russian Government | FCS of Russia, Federal Tax Service of Russia | |
| Electronic passports and vehicle registration → section 10 | Uniform procedure for EPTS systems | Procedure for the operation of electronic passport systems | State registration | Ministry of Internal Affairs of Russia (State Traffic Safety Inspectorate) | |
| Traceability → section 11 | Union mechanism | List of traceable goods | National traceability system | Federal Tax Service of Russia | |
| Labeling with means of identification → section 11 | Agreed | Labeling for the Union is introduced by the EEC Council | National labeling of goods on the list | Ministry of Industry and Trade of Russia and supervisory authorities | |
| Labor migration → FAQ | Cooperation through policy coordination | Work without a work permit | Registration for stays over 30 days, labor regulation | Ministry of Internal Affairs of Russia | |
| Liability for customs violations → section 12 | National, with Union-specific features | Treaty of July 5, 2010: which state's law applies, no double liability for the same offense | Definitions of offenses, penalties, procedure for imposing liability | Customs authorities and courts |
Customs clearance → Customs operations; certification → Certification; classification and disputes → Legal support.
In brief: No: Union goods move between member states without customs declaration and without state control — transport, sanitary and epidemiological, veterinary, and quarantine phytosanitary — except as provided by the EAEU Treaty. Indirect tax reporting and post-release customs control remain in place.
Goods from third countries are under customs control from the moment they cross the customs border of the Union; declaration and release often take place at an inland customs office, to which the goods are carried under the customs procedure for transit. Goods acquire the status of Union goods on release for internal consumption. The exception is conditionally released goods: goods released with exemptions that carry restrictions on their use and disposal; goods for which compliance with prohibitions and restrictions is confirmed after release; and goods released at rates below the CCT. Foreign goods placed under other procedures do not have this status, while Union goods in transit retain it. In mutual trade, veterinary control may be carried out within the customs territory of the Union, and quarantine phytosanitary control when products subject to quarantine are moved from one member state to another.
In Russia, mutual trade requires a statistical form recording the movement of goods: it is filed by the Russian party to the transaction (or, where there is no transaction, by the person who had the right to own, use, or dispose of the goods), regardless of value, through the personal account on the FCS of Russia website, no later than the 10th business day of the month following the month of dispatch or receipt. This is a separate statistical obligation, not a substitute for a declaration. After import, customs control may be carried out within 3 years of release, and goods already in the territory of the Union are checked if there is information that Union law was violated when they were imported.
Common mistakes: “it's a union, so no paperwork is needed” (companies and individual entrepreneurs must file the statistical form and tax documents); confusing customs transit of third-country goods with mutual trade in Union goods.
Table 6. Control over the movement of goods in the EAEU.
| Type of control | Where it applies | Who carries it out in Russia | Primary source |
|---|---|---|---|
| Customs | From the customs border to release, including inland customs offices; after release, for up to 3 years | FCS of Russia | |
| Sanitary and quarantine | Border crossing points on the customs border of the Union and rail interchange stations | Rospotrebnadzor (Federal Service for Surveillance on Consumer Rights Protection and Human Wellbeing) | |
| Veterinary | Customs border and customs territory of the Union | Rosselkhoznadzor (Federal Service for Veterinary and Phytosanitary Surveillance) | |
| Quarantine phytosanitary | Customs border; when products subject to quarantine are moved between member states, at the place of destination | Rosselkhoznadzor | |
| Traceability | In circulation after import | Federal Tax Service of Russia | |
| Labeling with means of identification | Before being placed on the market and while in circulation | Supervisory authorities for each product group | |
| Tax (indirect taxes) | After import from a member state | Federal Tax Service of Russia |
Multimodal transportation and temporary storage warehouses (TSW) → Logistics services; transit clearance → Customs operations.
In brief: The general rule: the import customs duty rates of the Common Customs Tariff of the EAEU are uniform and do not depend on the persons involved, the type of transaction, or other circumstances; the CCT and the single CN FEA EAEU were approved by EEC Council Decision No. 80 of September 14, 2021. The exception: an acceding state applies rates below the CCT for goods on a list approved by the EEC — Kazakhstan has such a list under its WTO commitments.
Both the EEC Council and the EEC Board amend the nomenclature and the tariff; the current version is published on the EEC website. Advance classification rulings are valid in the territory of the member state whose customs authorities issued them; EEC decisions on the classification of specific types of goods are binding throughout the Union. Goods released at rates below the CCT are conditionally released: they may be used only in the state of release and acquire the status of Union goods once the difference up to the CCT rates has been paid. The CCT does not cover import VAT and excise taxes, customs fees, or the recycling fee — these are set by each member state; import duties paid are distributed among the member states' budgets according to the allocation ratios set by the Treaty.
Step by step: how to find the import duty rate as of the date of import
Table 7. Payments and measures on imports from third countries.
| Payment or measure | Level | Who sets it | Primary source |
|---|---|---|---|
| Import duty under the CCT | EAEU | EEC: the tariff was approved by the Council; amendments are made by the Board and the Council | |
| Rates below the CCT for an acceding state | Member state | The EEC approves the list | |
| Tariff exemptions | EAEU | EEC Council | |
| Tariff quotas | EAEU | EEC Board | |
| Tariff preferences and free trade regime | EAEU | EEC Council; Union agreements | |
| Safeguard, anti-dumping, and countervailing duties | EAEU | EEC Board | |
| Import VAT and excise taxes | Member state | Customs payments under the EAEU Customs Code; rates under the Russian Tax Code | |
| Customs fees | Member state | Legislation of the member state | |
| Recycling fee | Russia | Federal Law No. 89-FZ; amounts and procedure set by the Russian Government |
Table 8. Status of goods, country of origin, and country of dispatch.
| Concept | What it means | What it affects | How it is evidenced |
|---|---|---|---|
| Status of Union goods | Goods produced in the Union or goods that have acquired this status, for example on release for internal consumption | Movement between member states without declaration | There is no single document; for transit through third countries, the documents are determined by the EEC |
| Non-preferential origin | The country where the goods were wholly obtained or sufficiently processed under EAEU rules | Tariff and non-tariff measures, market protection, origin marking, public procurement, statistics | Declaration or certificate of origin; for imports, the certificate is issued by an authority of the country of origin |
| Preferential origin | Origin under the rules on preferences or under an agreement | Tariff preferences | Certificate under those rules or that agreement |
| Country of dispatch | The country where the international carriage began | Stated in the declaration; does not affect the procedure for customs operations | Transport documents |
We will calculate the payments for your goods → Customs operations (“Customs payment calculation and optimization”).
In brief: In mutual trade in goods, indirect taxes are levied under the destination principle (Article 72 of the EAEU Treaty), and the procedure is set by the Protocol on the Procedure for Levying Indirect Taxes and the Mechanism for Monitoring Their Payment in the Export and Import of Goods, Performance of Work, and Provision of Services (Annex No. 18 to the Treaty). When goods are imported into Russia from a member state, the tax is collected by the Federal Tax Service of Russia, not by customs.
The mechanisms differ: on imports from third countries, VAT and excise taxes are part of customs payments and are paid to customs before release; in mutual trade, the tax is paid to the tax authority where the company is registered. The exception: excise taxes on goods subject to excise stamps are collected by customs.
Importing into Russia from an EAEU member state, step by step.
The return form was approved by Federal Tax Service Order No. КЧ-1-3/299@ of May 8, 2026, and has applied since July 31, 2026. The application for import is filed either on paper in four copies together with an electronic copy, or in electronic form only, with an electronic signature, as provided by the Protocol itself.
Exports from Russia to a member state are zero-rated for VAT and exempt from excise taxes once the export is confirmed: the documents must be submitted within 180 calendar days of the date of shipment; otherwise, the tax is paid for the period in which the goods were shipped and deducted once the export is confirmed. Third-country goods released for internal consumption in another member state and then brought into Russia are taxed under the general procedure for mutual trade: the concept of “import of goods” does not depend on origin, and where the seller is from a third country, another document confirming the value and an information notice are submitted instead of a VAT invoice. Special cases — intermediaries, supplies through a third member state, leasing, tolling (customer-supplied raw materials), and the place of supply of work and services — are governed by the same Protocol.
Typical importer mistakes: missing the deadline (the 20th), getting the tax base wrong, and importing by road without a DOPP. Fine amounts are not covered here.
Table 9. VAT and excise taxes in different transaction scenarios.
| Scenario | Who administers | Where and when it is paid | Document | Primary source |
|---|---|---|---|---|
| Import from a third country | FCS of Russia | To customs before the goods are released | Goods declaration | |
| Import into Russia from a member state | Federal Tax Service of Russia | No later than the 20th day of the month following the month the goods were recorded; for road shipments, a DOPP and a security payment before import | DOPP; indirect tax return and application for import | |
| Export from Russia to a member state | Federal Tax Service of Russia | Zero rate if confirmed within 180 calendar days | VAT return and documents under para. 4 of the Protocol | |
| Third-country goods released in another member state and brought into Russia | Federal Tax Service of Russia | General procedure for mutual trade; for road shipments, SPOT requirements | Indirect tax return and application for import | |
| Work and services | Tax authority of the state where they are supplied | In the state of supply, under its legislation | VAT return; contract and documents confirming performance of the work |
Calculating payments on imports from third countries → Customs operations; advice → Legal support.
In brief: Yes: products that comply with a Union technical regulation (TR CU or TR EAEU) and have passed the conformity assessment procedures it sets out circulate in all member states without additional requirements or repeat assessment; this rule does not extend to sanitary, veterinary-sanitary, and quarantine phytosanitary measures.
Conformity assessment takes the form of state registration, testing, confirmation of conformity, and examination; mandatory confirmation of conformity comes in two forms — declaration and certification. Uniform document forms are approved by the EEC, and products are marked with the single mark of product circulation, “EAC” (“Eurasian Conformity”).
A certificate is issued by a certification body that is accredited and included in the Union's unified register of conformity assessment bodies; the applicant may apply to any such body in any member state. A declaration is adopted by the applicant itself and registered by an authorized body: in Russia, by Rosaccreditation, including through its declaration registration service; declarations under TR CU 006/2011 are registered only by a certification body. The EEC unified register is compiled from national segments: a document is entered in the segment of the state where it was issued or registered.
A state registration certificate (SGR) is issued for specialized food products and novel foods, as well as for products in Section II of the Unified List of Goods Subject to State Sanitary and Epidemiological Surveillance: disinfectants, household chemicals, potentially hazardous substances, water treatment products, certain personal hygiene products, and articles intended for contact with food; in Russia, it is issued by Rospotrebnadzor. Licenses for goods on the single list of goods subject to non-tariff measures in trade with third countries are issued by the Ministry of Industry and Trade of Russia; the relevant sectoral agencies do not issue licenses — they approve their issuance or issue opinions. A notification of the characteristics of encryption (cryptographic) products is a manufacturer's notice that is registered by the approving authority of a member state and entered in the Union's unified register of notifications.
How to check a certificate or declaration in the register:
Table 10. Permits and approvals for imports into Russia.
| Document | Who issues or registers it | Where it is valid | Where to check | Typical mistake |
|---|---|---|---|---|
| Certificate of conformity under TR EAEU/TR CU | Accredited certification body from the unified register of bodies | All member states | Rosaccreditation register; Union unified register | Issued for different goods or a different code |
| Declaration of conformity | Adopted by the applicant, registered by Rosaccreditation | All member states | Rosaccreditation register; Union unified register | Expired, or no entry in the register |
| SGR | Rospotrebnadzor | All member states | Register of certificates (fp.crc.ru) | Issued to a different applicant |
| License for goods on the single list | Ministry of Industry and Trade of Russia | Recognized by all member states | Ministry of Industry and Trade of Russia | Confusing a license with an approving authority's opinion |
| Notification for encryption products | Approving authority of a member state | All member states | Unified register of notifications | Importing under a notification issued for different goods |
| Veterinary certificate | Competent authority of the country of dispatch; Rosselkhoznadzor issues import permits and exercises control | Uniform forms are approved by the EEC | VetIS federal state information system | Confusing it with an SGR |
| Phytosanitary certificate | Authorized body of the country of dispatch; Rosselkhoznadzor controls imports | Mutually recognized by the member states | Argus-Fito federal state information system | Confusing it with an SGR |
We will determine which document your goods need and arrange to obtain it through accredited bodies → Certification.
In brief: The outcome depends on the car's status (Union goods or foreign goods, including goods conditionally released at rates below the CCT), on the purpose of import (an individual importing for personal use, or a legal entity, individual entrepreneur, or individual importing not for personal use), and on the dates of release, import, and submission of the recycling fee calculation. A car with the status of Union goods is not declared again in Russia, but national payments and procedures still apply.
Scenario (a): the car was imported from a third country and released for internal consumption in another member state. If duty was paid at rates below the CCT under an accession treaty, the car is conditionally released: it remains foreign goods, may be used only in the state of release, and acquires the status of Union goods once the difference up to the CCT rates has been paid. If the rates differed from the CCT or from the unified rates for personal use, or if exemptions were applied, documents from the customs authority of the country of release are attached to the recycling fee calculation; for a car released at CCT rates, since April 1, 2024, the fee has been calculated taking into account the difference in duty, VAT, and excise tax based on the list of average model prices published by the Ministry of Industry and Trade of Russia.
Scenario (b): the car was in use and registered in another member state. No declaration is required in Russia, but the recycling fee calculation must be submitted to a customs authority no later than the 5th business day after crossing the border, and no later than the vehicle's state registration.
The recycling fee is a national Russian payment: the obligation to pay it for every vehicle imported into Russia is established by Article 24.1 of Federal Law No. 89-FZ of June 24, 1998, and the amounts and procedure by Russian Government Decree No. 1291 of December 26, 2013, “On the Recycling Fee for Wheeled Vehicles (Chassis) and Their Trailers and on Amendments to Certain Acts of the Government of the Russian Federation” (current version as amended by Decree No. 89 of February 6, 2026). If the person who imported the car did not pay the fee, the obligation passes to the buyer in Russia. Rates and amounts are not given here: see the article on the recycling fee.
Registration requires an electronic vehicle passport (EPTS) with “active” status: registration is refused if an EPTS has been issued but the status has not been assigned. The status is assigned once information on the release of the goods and on payment of the recycling fee has been received; only a vehicle registered with the state is allowed on the road. Under EEC Board Decision No. 122 of September 22, 2015, EPTSs are issued by manufacturers and by authorized organizations from the unified register, and customs authorities enter information on release and on payment of the fee. Safety is confirmed under the Customs Union technical regulation “On the Safety of Wheeled Vehicles” (TR CU 018/2011): for a vehicle type, by vehicle type approval (OTTS); for an individual car, by a vehicle design safety certificate (SBKTS); documents issued in one member state are valid in all of them.
Risks: schemes in which the car is registered in the name of citizens of another state, refusal of registration, additional assessment of payments, and demands for top-up payments. Instructions for avoiding payments are not provided here.
Checklist: before buying a car imported through the EAEU
If you have already received a demand for a top-up payment, see the section “Where do you turn if a dispute involves EAEU law…”.
Table 11. Importing a car into Russia: scenarios.
| Scenario | Customs clearance in Russia | Recycling fee | Documents for registration | Primary source |
|---|---|---|---|---|
| Released for internal consumption in a member state, status of Union goods | No repeat declaration required | Calculation submitted to a customs authority no later than the 5th business day after import and no later than registration | EPTS with “active” status, proof of ownership, proof of payment of the state fee, and a roadworthiness inspection certificate (diagnostic card) for vehicles over 4 years old | |
| Conditionally released in a member state at rates below the CCT | The difference up to the CCT rates must be paid; until then, the car is foreign goods | Paid; documents from the customs authority of the country of release are attached | The same documents | |
| From a third country under customs transit through a member state | Declaration and release at a customs authority in Russia | Calculation submitted together with the declaration before release | The same documents; customs transmits the release information to the EPTS |
Calculating the cost of importing a car → Customs operations (“Turnkey vehicle customs clearance for individuals and companies”). Delivering the car to the client → Logistics services. Recycling fee rates and calculation are covered in the article “Russia's car recycling fee in 2026: rates, the 160 hp threshold, and the outlook to 2030”.
In brief: It depends on three factors: the rates and any derogations or exemptions in the country of release; logistics and storage; and Russian requirements for the goods (labeling, traceability, prohibitions and restrictions). CCT import duty rates are the same for all member states. Practical takeaway from Senateks: in most cases, savings from “cheaper customs clearance” do not materialize, and they cannot be promised.
Differences can arise in the following areas: rates below the CCT in an acceding state, national exemptions from taxes and customs fees in the country of release, the intensity of customs value control (each state defines its own risk management system), logistics, storage, and insurance. For goods consumed in Russia, VAT makes no difference: the seller applies the zero rate, and the buyer pays VAT to the Federal Tax Service of Russia at the rates set by the Russian Tax Code. A customs representative performs customs operations in the territory of the member state whose customs authority included it in the register (Article 401 of the EAEU Customs Code): inclusion in the Russian register does not entitle it to clear goods in other member states.
Russian requirements continue to apply even when the goods are released in another member state: prohibitions and restrictions, mandatory labeling for goods on the Russian Government's list, and traceability for goods on the EEC list, including goods imported from member states. After import, the FCS of Russia may verify the accuracy of the declared information, including customs value and origin, if it has information about a violation; the Federal Tax Service of Russia monitors payment of indirect taxes; and the customs and tax authorities of the member states exchange information.
Practical takeaway from Senateks on what supervisory authorities pay particular attention to: understated customs value, nominal paperwork routed through an intermediary, and goods released at rates below the CCT.
Questions to ask before signing a contract:
Table 12. Clearance in Russia vs. release in another member state.
| Cost item or risk | Clearance in Russia | Release in another member state | What to check |
|---|---|---|---|
| Import duty | Under the CCT | Under the CCT; the exception is Kazakhstan's reduced rates under its WTO list | Whether the code is on the list and whether a top-up to the CCT rate is required |
| VAT | Under the Russian Tax Code, paid to customs | On release, under the law of the country of release; on import into Russia, VAT paid to the Federal Tax Service of Russia | Payment of VAT to the Federal Tax Service and the deduction procedure |
| National fees | Recycling fee in Russia | Fees in the country of release do not replace the Russian fee | Calculation of the fee on import into Russia |
| Permits and approvals | Rosaccreditation register | Recognized if issued under a Union technical regulation | Status of the entry in the register of the country of registration or in the Union unified register |
| Labeling and traceability | For goods on the lists | For goods on the lists, on import into Russia | Whether the goods are on the lists |
| Risk of a post-import audit | Yes | Yes | Value, origin, status of the goods |
We will compare clearance in Russia with release in another Union country → Customs operations. Logistics → Logistics services; cargo insurance → Insurance support.
In brief: Disputes over additional assessments of payments, classification, customs value, origin, and documents are heard by the customs authorities and courts of Russia: for companies and individual entrepreneurs, the commercial (arbitrazh) courts; for private individuals, the courts of general jurisdiction. The Court of the Eurasian Economic Union hears disputes on the implementation of the Treaty, international treaties within the Union, and decisions of the Union bodies; a business entity may challenge a decision or action (inaction) of the EEC before it.
Post-release customs control may be carried out within 3 years from the date of release; the documents required for customs control must be kept for 5 years.
Appeals in Russia: decisions and actions of customs authorities may be appealed to the customs authorities and/or to a court, and a pre-trial procedure is not mandatory. A complaint is filed with the higher customs authority through the authority whose decision is being appealed (a decision of a customs post is appealed to the customs office), within 3 months; decisions of the FCS of Russia itself may be appealed only in court. Any person, including individuals, has the right to appeal.
Applying to the EAEU Court: a business entity — a legal entity or individual entrepreneur registered in a member state or in a third state — may claim that an EEC decision does not comply with the Treaty and/or international treaties within the Union, or may challenge an action (inaction) of the EEC, if these directly affect its rights in its business activities and violate rights granted to it by Union law. A prior application to the EEC is mandatory: the case may be brought before the Court if the Commission has taken no action within 3 months. An application fee is charged, the Court does not consider claims for damages, and individuals without individual entrepreneur status cannot bring a dispute before it.
Table 14. Where to turn in a dispute involving EAEU law.
| Situation | Where to turn | Is a pre-trial procedure required? | Who may apply | Primary source |
|---|---|---|---|---|
| Additional assessment following post-release control | Higher customs authority and/or court: commercial (arbitrazh) court for companies and individual entrepreneurs, court of general jurisdiction for private individuals | No | Company, individual entrepreneur, individual | |
| Dispute over classification or customs value | Higher customs authority and/or court | No | Company, individual entrepreneur, individual | |
| Demand for a top-up payment of the recycling fee | Higher customs authority and/or court | No | Company, individual entrepreneur, individual | |
| Disagreement with a decision or action of the EEC | Application to the EEC, then the EAEU Court | Yes: an application to the EEC and a 3-month wait | Business entity (legal entity, individual entrepreneur) | |
| A provision of Union law needs clarification | EAEU Court (advisory opinion) | — | A member state through its authorized bodies, a Union body; on employment matters, employees of Union bodies |
Disputes with customs over EAEU rules: we will review your situation → Legal support (“Support with post-release customs audits,” “Pre-trial appeals against FCS decisions,” “Representation in commercial (arbitrazh) courts”). We handle disputes for companies and individuals, including car owners who have received a demand for a top-up payment.
The Union and its bodies
Customs and tariff
Technical regulation and permits
Vehicles
In brief: International treaties within the EAEU and decisions of the Union bodies are officially published on the Union's official website — the EAEU Legal Portal (docs.eaeunion.org) — and the date of posting there is deemed the date of official publication. Russian acts are officially published in Rossiyskaya Gazeta, the Collected Legislation of the Russian Federation, and on publication.pravo.gov.ru; agency websites and legal reference databases do not constitute official publication.
Table 15. Where to find official texts.
| What you are looking for | Official source | What you will find there |
|---|---|---|
| Treaty and acts of EAEU bodies | docs.eaeunion.org; eaeunion.org | Texts, dates of publication and entry into force |
| Draft EEC decisions | regulation.eaeunion.org | Drafts, public discussion, regulatory impact assessment |
| Areas of EEC work | eec.eaeunion.org | Lists and clarifications from EEC departments |
| EAEU Court case law | courteurasian.org | Rulings, advisory opinions, the Statute |
| Russian laws and decrees | publication.pravo.gov.ru; pravo.gov.ru | Official publication and texts with amendments |
| FCS of Russia guidance and registers | customs.gov.ru | Guidance, registers, verification services |
| Federal Tax Service of Russia forms and guidance | nalog.gov.ru | Forms, formats, services |
| Registers of conformity documents | fsa.gov.ru; tech.eaeunion.org; fp.crc.ru | Certificates, declarations, state registration certificates |
| Currency regulation | cbr.ru | Bank of Russia regulations |
How to check the current version: 1) check the status of the act; 2) confirm the date of entry into force; 3) check subsequent amendments; 4) take transitional provisions into account.
Ask a question about a specific shipment or car → Contacts.
This article is for reference only and does not constitute legal or tax advice.
Treaty on the Eurasian Economic Union (Astana, May 29, 2014), Art. 1, paras. 1–2, Art. 7, para. 1; dates of signature and entry into force: document page — https://docs.eaeunion.org/documents/236/8429/ (in Russian; accessed September 17, 2026); text of Art. 1–7 — https://eec.eaeunion.org/upload/medialibrary/ef8/ixygbob0o9pvcm5vjrb0sl4vj4pgoiq7/dogovor_o_eaes_2024.pdf (in Russian; accessed September 17, 2026).
Official EAEU website, “General Information” section: member states of the Union — https://eaeunion.org/#about-info (in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 2 (the concept of “customs union”), Art. 25, para. 1, Art. 32, Art. 46, Art. 51–53, Art. 72, para. 1 — https://docs.eaeunion.org/documents/236/8429/; EAEU Customs Code, Art. 1, paras. 1–2 — https://docs.eaeunion.org/documents/236/2895/ (all in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 72, para. 5, and Annex No. 18, para. 17 — https://eec.eaeunion.org/upload/medialibrary/ef8/ixygbob0o9pvcm5vjrb0sl4vj4pgoiq7/dogovor_o_eaes_2024.pdf; EAEU Customs Code, Art. 47, para. 2, Art. 53, paras. 3–4, Art. 354, para. 4 — https://docs.eaeunion.org/documents/236/2895/; Federal Law No. 89-FZ of June 24, 1998, Art. 24.1 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102053807; Federal Law No. 283-FZ of August 3, 2018, Art. 4 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102478376 (all in Russian; accessed September 17, 2026).
Federal Law No. 89-FZ of June 24, 1998, Art. 24.1, cl. 1 and 3 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102053807; Rules for Collecting the Recycling Fee (Russian Government Decree No. 1291 of December 26, 2013), para. 11.2 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102170683; Federal Law No. 283-FZ of August 3, 2018, Art. 20, Pt. 5 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102478376 (all in Russian; accessed September 17, 2026).
Treaty on the Eurasian Economic Union (courtesy translation), Article 1 — https://docs.eaeunion.org/upload/iblock/3b2/0aq0urjrfygepanpcxgllxg9x68ce6bd/itia_05062014_doc.pdf (accessed September 17, 2026).
EAEU Treaty — official publication in Russia: ratified by Federal Law No. 279-FZ of October 3, 2014; entered into force for the Russian Federation on January 1, 2015 — http://publication.pravo.gov.ru/document/view/0001201501160013 (in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 20, para. 1 (the Union budget is denominated in Russian rubles and funded by proportional contributions) and Art. 64 (agreed monetary policy, role of national currencies) — https://docs.eaeunion.org/documents/236/8429/ (in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 1, para. 1, Art. 4, Art. 5, Art. 7, para. 1, Section IX “Foreign Trade Policy” (Art. 33 et seq.) — https://docs.eaeunion.org/documents/236/8429/ (in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 8, para. 1, Art. 10, paras. 1–2 (as amended by the Protocol of March 15, 2018, in force since March 12, 2019), Art. 14, Art. 18, para. 1, Art. 19, para. 1; Regulation on the EEC (Annex No. 1), para. 11 — https://docs.eaeunion.org/documents/236/8429/; Protocol of March 15, 2018 — https://docs.eaeunion.org/documents/236/562/ (all in Russian; accessed September 17, 2026).
Charter of the Commonwealth of Independent States (Minsk, January 22, 1993), Art. 1, 7, 32 — https://eccis.org/document/187; Federal Law No. 25-FZ of January 2, 2000, “On Ratification of the Treaty on the Establishment of the Union State” (the Treaty was signed on December 8, 1999, by the Russian Federation and the Republic of Belarus) — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102063850; United Nations Economic Commission for Europe — https://unece.org/ru (all in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 109, paras. 1–4 — https://eec.eaeunion.org/upload/medialibrary/158/St.-109.pdf; Regulation on the Status of an Observer State at the EAEU (Supreme Council Decision No. 8 of May 14, 2018, as amended by Supreme Council Decision No. 21 of December 10, 2021), paras. 11–12 — https://docs.eaeunion.org/documents/328/3647/; EEC, “On the Status of an Observer State” — https://eec.eaeunion.org/comission/department/dep_razv_integr/mezhdunarodnoe-sotrudnichestvo/o-statuse-gosudarstva-nablyudatelya.php (all in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 2 (definitions of “member states,” “third party,” and “international treaties of the Union with a third party”), Art. 6, Art. 25, para. 1 — https://docs.eaeunion.org/documents/236/8429/; Free Trade Agreement between the EAEU and the Islamic Republic of Iran of December 25, 2023 (in force since May 15, 2025) — https://docs.eaeunion.org/documents/238/7903/ (all in Russian; accessed September 17, 2026).
Treaty on the Accession of the Republic of Armenia to the EAEU Treaty of October 10, 2014 (in force since January 2, 2015) — https://docs.eaeunion.org/documents/236/9683/; Treaty on the Accession of the Kyrgyz Republic of December 23, 2014 (in force since August 12, 2015) — https://docs.eaeunion.org/documents/236/1400/ (all in Russian; accessed September 17, 2026).
Supreme Council Decision No. 9 of May 14, 2018 (Moldova; published and in force since May 16, 2018) — https://docs.eaeunion.org/documents/328/3648/; Supreme Council Decision No. 13 of December 11, 2020 (Cuba; in force since January 12, 2021) — https://docs.eaeunion.org/documents/368/5598/; Supreme Council Decision No. 14 of December 11, 2020 (Uzbekistan; in force since January 12, 2021) — https://docs.eaeunion.org/documents/368/5599/; Supreme Council Decision No. 17 of December 26, 2024 (Iran; in force since January 13, 2025) — https://docs.eaeunion.org/documents/242/9799/; EEC Board Order No. 119 of July 28, 2026 (draft Supreme Council decision annulling Moldova's observer status) — https://docs.eaeunion.org/documents/464/10826/ (all in Russian; accessed September 17, 2026).
EEC, “EAEU Trade Agreements” — https://eec.eaeunion.org/comission/department/dotp/torgovye-soglasheniya/; agreement pages on the EAEU Legal Portal: Vietnam — https://docs.eaeunion.org/documents/238/1639/, Serbia — https://docs.eaeunion.org/documents/238/4757/, Iran — https://docs.eaeunion.org/documents/238/7903/, Mongolia — https://docs.eaeunion.org/documents/238/10063/, Singapore — https://docs.eaeunion.org/documents/238/4707/, Indonesia — https://docs.eaeunion.org/documents/238/10406/, UAE — https://docs.eaeunion.org/documents/238/10065/ (all in Russian; accessed September 17, 2026).
EEC, “EAEU–Iran: Full-Fledged Free Trade Agreement Enters into Force” (May 15, 2025; preferential access for 90% of the commodity nomenclature) — https://eec.eaeunion.org/news/eaes-iran-vstupilo-v-silu-polnoformatnoe-soglashenie-o-svobodnoy-torgovle-/; Interim Agreement of May 17, 2018 (in force since October 27, 2019) — https://docs.eaeunion.org/documents/238/3675/ (all in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 2 (definition of “customs union”), Art. 1, Art. 25, para. 1 — https://docs.eaeunion.org/documents/236/8429/ and https://eec.eaeunion.org/upload/medialibrary/ef8/ixygbob0o9pvcm5vjrb0sl4vj4pgoiq7/dogovor_o_eaes_2024.pdf (in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 99, paras. 1–2 (transitional provisions), Art. 52 — https://docs.eaeunion.org/documents/236/8429/; EEC, “Technical Regulations in Force” — https://eec.eaeunion.org/comission/department/deptexreg/tr/TRVsily.php (all in Russian; accessed September 17, 2026).
Official EAEU website, “History” section: Treaty on the Establishment of the Single Customs Territory and the Formation of the Customs Union of October 6, 2007; the Customs Union began operating in January 2010 — https://eaeunion.org/#about-history; EAEU Treaty, Art. 99, Art. 101, Art. 113, and Annex No. 33 — https://docs.eaeunion.org/documents/236/8429/ (all in Russian; accessed September 17, 2026).
Treaty on the EAEU Customs Code of April 11, 2017 (the EAEU Customs Code is Annex No. 1; in force since January 1, 2018; Annex No. 2 terminated the application of the Treaty on the Customs Code of the Customs Union of November 27, 2009) — https://docs.eaeunion.org/documents/236/2895/; EEC, “EAEU Customs Code” — https://eec.eaeunion.org/comission/department/dep_tamoj_zak/tk_eaes.php (all in Russian; accessed September 17, 2026).
EEC Council Decision No. 80 of September 14, 2021, “On Approval of the Single Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union and the Common Customs Tariff of the Eurasian Economic Union, and on Amending and Repealing Certain Decisions of the Council of the Eurasian Economic Commission,” paras. 1 and 4, Annex No. 2, para. 1 (published October 6, 2021; in force since January 1, 2022) — https://docs.eaeunion.org/documents/386/6099/; current version of the CN FEA and the CCT with a list of amending decisions of the EEC Board and Council — https://eec.eaeunion.org/comission/department/catr/ett/ (all in Russian; accessed September 17, 2026).
Regulation on the Eurasian Economic Commission (Annex No. 1 to the EAEU Treaty), para. 13 (decisions are binding and directly applicable; orders are organizational and administrative; recommendations are not binding), paras. 16–19 (entry into force, retroactive effect, publication) — https://docs.eaeunion.org/documents/236/8429/ (in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 6, paras. 1–4 — https://eec.eaeunion.org/upload/medialibrary/ef8/ixygbob0o9pvcm5vjrb0sl4vj4pgoiq7/dogovor_o_eaes_2024.pdf (in Russian; accessed September 17, 2026).
Constitution of the Russian Federation, Art. 15, Pt. 4, and Art. 79 — http://publication.pravo.gov.ru/Document/View/0001202210060013; Federal Law No. 101-FZ of July 15, 1995, “On International Treaties of the Russian Federation,” Art. 5 — http://www.kremlin.ru/acts/bank/8063; EAEU Customs Code, Art. 1, para. 5 — https://docs.eaeunion.org/documents/236/2895/; Federal Law No. 289-FZ of August 3, 2018, Art. 1, Pt. 1, Art. 4, Pts. 1, 2, 4–6 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102479197 (all in Russian; accessed September 17, 2026).
Regulation on the Eurasian Economic Commission (Annex No. 1 to the EAEU Treaty), para. 15 (as amended by the Protocol of March 31, 2022) — https://docs.eaeunion.org/documents/236/8429/; EEC, “Regulatory Impact Assessment” — https://eec.eaeunion.org/comission/department/dobd/advpred/ria.php; EAEU Portal of Draft Regulatory Legal Acts — https://regulation.eaeunion.org/ (all in Russian; accessed September 17, 2026).
Statute of the Court of the Eurasian Economic Union (Annex No. 2 to the EAEU Treaty), paras. 39, 43–47, 49, 61–63, 96, 98–100, 102 — https://courteurasian.org/upload/iblock/acd/b3l3aoybe97n6gj8l399gbhssb02yn3u/%D0%A1%D1%82%D0%B0%D1%82%D1%83%D1%82%20%D0%A1%D1%83%D0%B4%D0%B0%20%D0%95%D0%90%D0%AD%D0%A1.pdf; EAEU Court, “Competence” — https://courteurasian.org/about_the_court/competence/ (all in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 2 — definitions of “single policy,” “agreed policy,” and “coordinated policy” — https://eec.eaeunion.org/upload/medialibrary/ef8/ixygbob0o9pvcm5vjrb0sl4vj4pgoiq7/dogovor_o_eaes_2024.pdf (in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 28, paras. 2–3, Art. 29 — https://docs.eaeunion.org/documents/236/8429/ (in Russian; accessed September 17, 2026).
EEC, “Identifying and Eliminating Obstacles” — https://eec.eaeunion.org/comission/department/internal_market/rabota-po-vyyavleniyu-i-ustraneniyu-prepyatstviy.php; EEC Board Decision No. 10 of February 2, 2021 (methodology for classifying obstacles as barriers, exemptions, and restrictions) — https://docs.eaeunion.org/documents/379/5639/; “Functioning of the EAEU Internal Markets” portal — https://barriers.eaeunion.org/ (all in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 25, para. 2, Art. 40, para. 2, Art. 42, paras. 1, 4, 6, Art. 45 — https://docs.eaeunion.org/documents/236/8429/; EAEU Customs Code, Art. 53, paras. 2–4, Art. 126, paras. 1, 4, 6–7 — https://docs.eaeunion.org/documents/236/2895/; Protocol on Certain Issues of the Import and Circulation of Goods in the Customs Territory of the EAEU of October 16, 2015, Art. 3 — https://docs.eaeunion.org/documents/236/1901/; EEC Council Decision No. 59 of October 14, 2015 (list of goods for which Kazakhstan applies rates below the CCT) — https://docs.eaeunion.org/documents/245/1905/, as amended by EEC Council Decision No. 58 of May 20, 2026 (in force since July 5, 2026) — https://docs.eaeunion.org/documents/461/10748/ (all in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 51, para. 1, Art. 52, paras. 1–2, Art. 53, paras. 2 and 4–5 — https://eec.eaeunion.org/upload/files/deptexreg/acts_general/%D0%94%D0%BE%D0%B3%D0%BE%D0%B2%D0%BE%D1%80%20%D0%A0%D0%B0%D0%B7%D0%B4%D0%B5%D0%BB%20X.pdf; Protocol on Technical Regulation (Annex No. 9), paras. 2, 3, 5, 6 — https://eec.eaeunion.org/upload/files/deptexreg/acts_general/%D0%94%D0%BE%D0%B3%D0%BE%D0%B2%D0%BE%D1%80_%D0%9F%D1%80%D0%B8%D0%BB%D0%BE%D0%B6%D0%B5%D0%BD%D0%B8%D0%B5%20N%209.pdf; Customs Union Commission Decision No. 711 of July 15, 2011 (single mark of circulation “EAC”) — https://docs.eaeunion.org/documents/193/854/; EEC Board Decision No. 293 of December 25, 2012 (uniform forms of the certificate and the declaration) — https://docs.eaeunion.org/documents/277/9229/ (all in Russian; accessed September 17, 2026).
EAEU Customs Code, Art. 21, para. 4 (advance classification rulings), Art. 22 (EEC classification decisions), Art. 47, para. 2, Art. 53, para. 4 — https://docs.eaeunion.org/documents/236/2895/; EAEU Treaty, Art. 42, paras. 4 and 6, Art. 53, para. 2 — https://docs.eaeunion.org/documents/236/8429/ (all in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 48, paras. 2–5, and Annex No. 8 — https://docs.eaeunion.org/documents/236/8429/; EEC, Internal Market Protection Department (measures in force) — https://eec.eaeunion.org/comission/department/podm/; EAEU Customs Code, Ch. 9 — https://docs.eaeunion.org/documents/236/2895/ (all in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 46–47 and Annex No. 7 (Protocol on Non-Tariff Regulatory Measures), paras. 2, 4, 47, 50–52 — https://docs.eaeunion.org/documents/236/8429/; EEC Board Decision No. 30 of April 21, 2015, “On Non-Tariff Regulatory Measures” — https://docs.eaeunion.org/documents/292/1553/; Order of the Ministry of Industry and Trade of Russia No. 3109 of July 11, 2024 (issuance of licenses and permits) — http://publication.pravo.gov.ru/document/0001202411060012 (all in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 71, paras. 2–3, Art. 72, paras. 1–5; Annex No. 18, “Protocol on the Procedure for Levying Indirect Taxes and the Mechanism for Monitoring Their Payment in the Export and Import of Goods, Performance of Work, and Provision of Services,” paras. 3–5, 7, 13, 13.1–13.5, 17, 19, 20, 22, 26, 28–30 — https://eec.eaeunion.org/upload/medialibrary/ef8/ixygbob0o9pvcm5vjrb0sl4vj4pgoiq7/dogovor_o_eaes_2024.pdf (in Russian; accessed September 17, 2026).
Federal Law No. 89-FZ of June 24, 1998, Art. 24.1, cl. 1–4, 6 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102053807; Russian Government Decree No. 1291 of December 26, 2013, Rules for Collecting the Recycling Fee, paras. 3, 5, 7–8, 11, 11.2, 11.4–11.6, 14 (current version, as amended by Decree No. 89 of February 6, 2026) — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102170683; original publication — http://publication.pravo.gov.ru/document/view/0001201312310036; amendments by Decree No. 89 of February 6, 2026 — http://publication.pravo.gov.ru/document/view/0001202602120021; Russian Government Decree No. 152 of February 13, 2024, para. 2 (the formula applies from April 1, 2024) — http://publication.pravo.gov.ru/document/0001202402140030 (all in Russian; accessed September 17, 2026).
EEC Board Decision No. 122 of September 22, 2015, “On Approval of the Procedure for the Operation of Electronic Vehicle Passport Systems (Electronic Vehicle Chassis Passports) and Electronic Passports of Self-Propelled Machinery and Other Types of Equipment,” Procedure, paras. 3–6, 9, 12, 18–20 — https://docs.eaeunion.org/documents/292/1841/; Federal Law No. 283-FZ of August 3, 2018, Art. 14, Pt. 1, Art. 15, Pts. 1, 6, 8, Art. 20, Pt. 5 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102478376; Federal Law No. 196-FZ of December 10, 1995, Art. 15, cl. 3 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102038671 (all in Russian; accessed September 17, 2026).
Agreement on the Mechanism for Traceability of Goods Imported into the Customs Territory of the EAEU (May 29, 2019; in force since February 3, 2021), Art. 1–2 — https://docs.eaeunion.org/documents/236/4440/; Regulation on the National System of Traceability of Goods (Russian Government Decree No. 1108 of July 1, 2021), paras. 3, 11, 25 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=602303463 (all in Russian; accessed September 17, 2026).
Agreement on Labeling of Goods with Means of Identification in the EAEU of February 2, 2018 (in force since March 29, 2019), Art. 3, 5, 7, 10 — https://docs.eaeunion.org/documents/236/3485/; Russian Government Order No. 792-r of April 28, 2018 (list of goods subject to mandatory labeling) — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102468096; Regulation on the State Information System for Monitoring the Circulation of Labeled Goods (Russian Government Decree No. 515 of April 26, 2019), paras. 6, 10 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102547218 (all in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 96, para. 1, and Art. 97, paras. 1, 2, 6 — https://eec.eaeunion.org/upload/medialibrary/ef8/ixygbob0o9pvcm5vjrb0sl4vj4pgoiq7/dogovor_o_eaes_2024.pdf; Federal Law No. 109-FZ of July 18, 2006, Art. 2, Pt. 1, cl. 2 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102108015 (all in Russian; accessed September 17, 2026).
EAEU Customs Code, Art. 354, paras. 3–4 — https://docs.eaeunion.org/documents/236/2895/; Treaty on the Specifics of Criminal and Administrative Liability for Violations of the Customs Legislation of the Customs Union and the Member States of the Customs Union of July 5, 2010, Art. 3, 4, 6–8 — https://docs.eaeunion.org/documents/237/609/; Code of Administrative Offenses of the Russian Federation (KoAP), Art. 23.1 and 23.8 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102074277 (all in Russian; accessed September 17, 2026).
EAEU Treaty, Art. 25, para. 1, subpara. 5 (as amended by the Protocol of March 31, 2022), and Art. 29.1 — https://docs.eaeunion.org/documents/236/8429/; EAEU Customs Code, Art. 104, para. 1 — https://docs.eaeunion.org/documents/236/2895/ (all in Russian; accessed September 17, 2026).
EAEU Customs Code, Art. 2, para. 1, subparas. 12 and 47, Art. 14, paras. 1 and 7, Art. 87–88, Art. 104, para. 1, Art. 126, paras. 1, 4, 6, 7, Art. 134, paras. 1–2, Art. 142, paras. 2–7, Art. 262, para. 9, Art. 304 — https://docs.eaeunion.org/documents/236/2895/ (in Russian; accessed September 17, 2026).
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Federal Law No. 101-FZ of April 17, 2026, “On the National System for Confirming Expected Deliveries of Goods,” Art. 3, 5, 10, 11, 16 — http://publication.pravo.gov.ru/document/0001202604170013; Federal Law No. 102-FZ of April 17, 2026 (Art. 177, cl. 2, and Art. 205, cl. 2, of the Russian Tax Code: offsetting the security payment) — http://publication.pravo.gov.ru/document/0001202604170014; Russian Government Decree No. 641 of May 29, 2026 (cases in which no security payment is made, including supplies from the Republic of Belarus from June 1 to October 31, 2026) — http://publication.pravo.gov.ru/document/0001202605300028; Federal Tax Service of Russia, “Expected-Delivery Confirmation System (SPOT)” — https://www.nalog.gov.ru/rn77/related_activities/spot/ (all in Russian; accessed September 17, 2026).
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EAEU Treaty, Art. 111, paras. 1 and 6 — https://docs.eaeunion.org/documents/236/8429/; Federal Law No. 5-FZ of June 14, 1994, Art. 4 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102030627; Presidential Executive Order No. 763 of May 23, 1996, paras. 2 and 9 — http://pravo.gov.ru/proxy/ips/?doc_itself=&nd=102041458; Official Internet Portal of Legal Information — http://pravo.gov.ru/ (all in Russian; accessed September 17, 2026).
Related service: Customs operations