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Article 169. Customs payments in respect of goods sent in 
international postal and courier shipments 
Customs payments in respect of goods sent in international postal 
and courier shipments shall be paid by an authorized person. 
Goods sent in international postal and courier shipments for non-
commercial purposes of physical entities, the value and (or) the number of 
which exceeds the norms of duty-free import and the norms of import of 
goods not subject to excise tax, are subject to customs payments in terms 
of such excess. 
Customs payments for goods in respect of which the filing of a cargo 
customs Declaration is not required in accordance with article 167 of this 
Code shall be assessed by customs authorities using a customs receipt 
order. 

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[98] 
Filling of the customs receipt order and calculation of customs 
payments is made by the official of customs authority 
In respect of goods for which submission of the cargo customs 
Declaration is not required, calculation of the amounts of customs 
payments is made on the basis of the information on the cost of goods 
specified in the documents provided by the documents of the universal 
postal Union and commercial documents used for customs purposes. In the 
absence of information on the value of goods, the customs value of goods 
shall be determined by the customs body in accordance with this Code. 
Calculation of customs duties and their payment shall be carried out 
in accordance with the procedure established by section VIII of this Code. 
International postal and courier shipments containing goods for 
which customs authorities have assessed customs payments shall be issued 
to the authorized person after payment of customs payments. 
 
Chapter 25. Goods transported across the customs border by