From Difficult to Simple in Search of Aircraft Declarant

Abstract

The article is devoted to the issues in determining declarants of aircrafts of business aviation temporarily imported into the Eurasian Economic Union. The article examines the status of persons associated with the aircraft transported across the customs border of the Union. A link between the declarant and the payer of customs duties and taxes is made. Legal grounds for the recognition of persons jointly liable for customs duties and taxes are noted. The documents used in import customs clearance and declaration processing are considered. The article analyzes the provisions of international agreements in civil aviation, the Customs Code of the Eurasian Economic Union, decisions of the Eurasian Economic Commission and legislative acts of the Russian Federation.