29.11.2018 SAIs of EAEU member states summarized up the results of the joint audit of compliance with the Protocol on the procedure for deposition and distribution of import customs dutiesA joint meeting of the collegiums (councils, authorized persons) of the SAIs of the member states of the Eurasian Economic Union (Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia) was held in Moscow on 29th November 2018. The delegation of the State Control Committee of Belarus was headed by Chairman Leonid Anfimov.
During the meeting the SAIs of EAEU member states summarized up the results of the joint audit of compliance with the Protocol on the procedure for deposition and distribution of import customs duties (other duties, taxes and fees having equivalent effect) by the authorized bodies in 2017.
The audits were alternately carried out in each of the EAEU member states, and representatives of all SAIs of the EAEU member states participated in audit.
The authorized bodies to be audited were the Ministry of Finance of Armenia, the Ministry of Finance of Belarus, the Treasury Committee of the Ministry of Finance of Kazakhstan, the Central Treasury of the Ministry of Finance of Kyrgyzstan, the Federal Treasury and the Interregional Operational Directorate of the Federal Treasury of Russia.
During the audit, the following issues were studied:
Completeness and timeliness of the transfer by the authorized bodies of the EAEU member states of the amounts of import customs duties to be distributed among the budgets of the EAEU member states to the accounts of other EAEU member states;
Compliance with the standards for the distribution of import customs duties established for each EAEU member states by the authorized bodies.
The audit showed that, in general, the budgets of the EAEU countries in 2017 received an equivalent of 11.6 billion US dollars of import customs duties. Compared to 2016, the amount of revenue increased by 1.8 billion US dollars.
The current mechanism for the distribution of import customs duties: Armenia - 1.22%, Belarus - 4.56%, Kazakhstan - 7.055%, Kyrgyzstan - 1.9%, Russia - 85.265%.
As a result, due to the distribution of import customs duties the budget of Belarus received 530.7 million US dollars in 2017. This is almost 15% more than in the previous period. The growth is due to a general increase in the amount of import customs duties in the EAEU countries.
Revenues from import customs duties amounted to 5.2% of all revenues of the republican budget for 2017.
According to the results of the joint audit no violations were found from the side of Belarus. The authorized body of the Republic of Belarus - the Ministry of Finance - fully complies with the procedure for the distribution of import customs duties.
In general, the authorized bodies of the EAEU member states ensured compliance with the procedure for distributing import customs duties. The SAIs gave the recommendations for elimination of founded shortcomings. Identified individual shortcomings should be corrected in the near future.
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