The Protocol was drafted to ensure customs regulation within the common customs territory of the Customs Union.
The Protocol provides for the expansion of the list of grounds for exemption from paying collateral for customs duties and taxes. The Protocol amends the Agreement to stipulate that no collateral is required for taxes and duties on goods intended for personal use by diplomatic mission personnel, personnel of foreign consular institutions or personnel of similar international organisations and/or missions enjoying identical privileges, as well as family members residing with such personnel. This exemption is applied individually in respect of each transportation of the said goods subject to submission of a confirmation document from a foreign ministry, or diplomatic office, or a consular institution, or an international organisation and/or a mission enjoying identical privileges.