Article 169. Customs charges for goods sent in international postal and courier shipments

An authorized individual shall pay customs charges for goods sent in international post and courier shipments.

Goods sent in international postal and courier shipments for non-commercial purposes of individuals, the cost and (or) the number of which exceeds the norms of duty-free import of goods, are subject to a single customs payment in terms of such excess.

Customs authorities using a customs receipt voucher shall calculate customs charges for goods, which do not require submission of a cargo customs declaration according to Article 167 of this Code.

Customs authority official shall fill out a customs receipt voucher and calculates customs charges.

Customs charges shall be calculated based on information on the value of goods included into the documents specified in the regulations of the Universal Postal Union and commercial documents, which are used for customs purposes, for goods that do not require submission of a cargo customs declaration. A customs authority shall determine customs value of goods according to this Code when information on the value of goods is not available.

Customs charges shall be calculated and paid in the manner established by Section VIII of this Code.

International postal and courier shipments, which contain goods with customs charges calculated by the customs authority, shall be released to an authorized individual after payment of customs charges.