Customs Union of Russia, Belarus and Kazakhstan
October 29, 2010 in Tax Planning International Indirect Taxes
I. Introduction
Russia, Belarus and Kazakhstan form the Customs Union within the framework of the Eurasian Economic Community (“EurAsEC”), an international economic organization aiming to shape common external customs borders of its member countries and to develop a common external economic policy and duty rates. At present, Belarus, Kazakhstan, Kyrgyzstan, Russia and Tajikistan are members of EurAsEC (Uzbekistan’s membership is currently suspended).
In 2006, the heads of EurAsEC states approved a resolution on the formation of a EurAsEC Customs Union. The Customs Union takes shape in two stages: initially, it has been formed by three countries – Belarus, Kazakhstan and Russia, by pooling their customs territories into a single customs territory (“SCT”), and then, as…
The full version of this article is in the BNA International Tax Centre.

