Unofficial translation
Footnote. Throughout the text the word “Oralman” is replaced by the word “Kandas” in obedience to Law of the RK № 327-VI dated 13.05.2020 (shall be enacted after the day of enactment of respective amendments and addenda to the Code of the RK “On Taxes and Other Obligatory Payments into the Budget” (Tax Code)).
This Code determines the legal, economic and organizational basis for customs regulation in the Republic of Kazakhstan and aims to protect sovereignty and economic security of the Republic of Kazakhstan, enhance the ties of the Kazakh economy in the world economic relations system and liberalize foreign economic activity.
SECTION 1. GENERAL PROVISIONS
Chapter 1. GENERAL PROVISIONS ON CUSTOMS REGULATION IN THE REPUBLIC OF KAZAKHSTAN
Article 1. Customs regulation in the Republic of Kazakhstan
1. Customs regulation in the Republic of Kazakhstan is recognized the regulation of relations on the part of the customs territory of the Eurasian Economic Union (territory of the Republic of Kazakhstan), where the Republic of Kazakhstan has exclusive jurisdiction, including the establishment of the order and conditions for movement of goods across the customs border of the Eurasian Economic Union, their location and use on customs territory of the Eurasian Economic Union or abroad, the procedure for performing customs operations, related to arrival of goods into the customs territory of the Eurasian Economic Union, their departure from the customs territory of the Eurasian Economic Union, temporary storage of goods, their customs declaration and release, other customs operations, the procedure for payment of customs duties, special, anti-dumping, countervailing duties and customs control, as well as the regulation of power relations between customs authorities and persons exercising the rights to own, use and (or) dispose the goods on the customs territory of the Eurasian Economic Union or beyond it.
2. Customs regulation in the Republic of Kazakhstan shall be based on the principles of equal rights for persons when moving goods across the customs border of the Eurasian Economic Union, clarity and consistency in performance of customs operations, publicity in development and application of international treaties and acts, governing the customs relations that constitute the right of the Eurasian Economic Union, and their harmonization with the norms of international law, as well as on application of modern methods of customs control and maximum use of information and communication technologies in the work of customs authorities.
3. Customs regulation in the Republic of Kazakhstan shall be carried out in accordance with the international treaties of the Eurasian Economic Union regulating customs legal relations within the framework of the Eurasian Economic Union, including the Treaty on the Customs Code of the Eurasian Economic Union, the international treaties of the Eurasian Economic Union with a third party and acts constituting the law of the Eurasian Economic Union (hereinafter - the customs legislation of the Eurasian Economic Union), as well as in accordance with the Treaty on the Eurasian Economic Union dated May 29, 2014 (hereinafter - the Treaty on the Union).
4. Customs legal relations not regulated by the customs legislation of the Eurasian Economic Union shall be regulated by the customs legislation of the Republic of Kazakhstan.
5. The customs area shall be the sphere of customs regulation aimed at ensuring compliance with international treaties of the Republic of Kazakhstan, the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, as well as other legislation of the Republic of Kazakhstan.
Article 2. Competence of authorized state bodies
1. The authorized body in the customs policy area in accordance with the customs legislation of the Eurasian Economic Union and (or) the legislation of the Republic of Kazakhstan shall:
1) develop proposals on formation of customs policy in the Republic of Kazakhstan;
2) develop and approve the normative legal acts provided for by this Code, within the limits of their competence;
3) fulfill other powers provided for by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.
2. The authorized body in the customs area (hereinafter referred to as the authorized body) in accordance with the customs legislation of the Eurasian Economic Union and (or) the legislation of the Republic of Kazakhstan shall:
1) develop and approve normative legal acts provided for by this Code, within the limits of their competence;
2) manage the customs authorities of the Republic of Kazakhstan;
3) determine the powers of the department that is part of it;
3-1) develop and approve the rules for expert examinations, other than those provided for in chapter 54 of this Code, to carry out the objectives entrusted to the authorised body;
4) develop and approve the rules for creating, categorizing, classifying, as well as regulations and standard requirements for arrangement and material and technical equipment of customs offices, customs posts and checkpoints in the part not regulated by the customs legislation of the Eurasian Economic Union;
5) create information, communication and data transfer systems, technical means of customs control, as well as information protection means;
6) take decisions on inclusion of persons in the registers of persons carrying out activities in the customs area, as well as in the register of authorized economic operators;
7) carry out customs administration;
8) exercise customs control over the movement of goods and vehicles across the customs border of the Eurasian Economic Union;
9) on a regular basis, ensure timely informing of participants of foreign economic and other activities in the customs area, including about the changes and additions to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;
10) maintain customs statistics;
11) develop and approve instructions for performance of certain customs operations;
12) develop and approve instructions for application of certain forms of customs control and measures to ensure the conduct of customs control;
13) participates in development of legal acts in the field of control of specific goods;
Note !Subparagraph 14 is valid until 31.12.2024 in accordance with Article 2 of the Law of the Republic of Kazakhstan dated 19.04.2023 № 223-VII.
14) create mobile groups in the territorial customs authorities to carry out control measures;
Note !Subparagraph 14-1) is valid until 31.12.2024 in accordance with Article 2 of the Law of the Republic of Kazakhstan dated 19.04.2023 № 223-VII.
14-1) implements an experiment in the field of foreign electronic commerce in goods conducted in the Republic of Kazakhstan;
14-2) defines:
features of customs declaration;
in agreement with the authorized body in the field of regulation of trade activities, the category of goods, the region of implementation of the experiment in the field of foreign electronic commerce conducted in the Republic of Kazakhstan, and the application of the notification procedure for compliance with technical regulations in respect of electronic commerce goods;
15) fulfill other powers provided for by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.
Footnote. Article 2 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted upon expiry of ten calendar days after its first official publication); dated 28.12.2022 № 173-VII (shall be enforced sixty calendar days after the date of its first official publication); dated 19.04.2023 № 223-VII (shall be enforced sixty calendar days after the date of its first official publication).Article 3. Basic definitions used in this Code
1. Basic definitions used in this Code:
1) accident - an incident of a technical, technological or other nature that is harmful for its consequences, which occurred with vehicles and (or) other goods that are under customs control, which entailed the quantitative and (or) qualitative changes, not specified in the customs legislation of the Eurasian Economic Union and this Code, that are not caused by the deliberate actions of the owner and (or) the person who possessed the goods at the time of such changes, except for the natural changes under normal conditions of transportation (movement) and (or) storage, as well as the changes due to force majeure;
2) monetary instruments - traveler's checks, bills of exchange, checks (bank checks), as well as securities in documentary form, which certify the obligation of the issuer (debtor) to pay money and in which the person to whom such payment is made is not specified;
3) preliminary information - information in electronic form on goods intended for transfer across the customs border of the Eurasian Economic Union, vehicles of international transportation carrying such goods, time and place of arrival of goods in the customs territory of the Eurasian Economic Union, passengers arriving in the customs territory of the Eurasian Economic Union;
4) customs duties and taxes levied at uniform rates - the amount of customs duties and taxes calculated in respect of goods for personal use without dividing it into the customs duties and taxes that make up it;
5) declarant - a person who declares goods or on whose behalf the goods are declared;
6) the Eurasian Economic Commission (hereinafter referred to as the Commission) shall be a permanent regulatory body of the Eurasian Economic Union;
7) a person of a member state of the Eurasian Economic Union shall be a natural person who has a permanent place of residence in a member state of the Eurasian Economic Union, including an individual entrepreneur registered in accordance with the legislation of a member state of the Eurasian Economic Union, a legal entity, an organization that is not a legal entity established in accordance with the legislation of a member state of the Eurasian Economic Union;
8) the customs territory of the Eurasian Economic Union shall be a single customs territory of the Eurasian Economic Union, which is composed of the territories of the member states of the Eurasian Economic Union, as well as the exclusive economic zones and continental shelves of the member states of the Eurasian Economic Union, artificial islands, installations, buildings and other facilities in respect of which the member states of the Eurasian Economic Union have exclusive jurisdiction;
9) the customs border of the Eurasian Economic Union - the limits of the customs territory of the Eurasian Economic Union, as well as in accordance with international treaties within the framework of the Eurasian Economic Union - the limits of individual territories located on the territories of the member states of the Eurasian Economic Union;
10) the crossing of the customs border of the Eurasian Economic Union - the entry of a person into the customs territory of the Eurasian Economic Union, the departure of a person from the customs territory of the Eurasian Economic Union, including the performance of customs operations with respect to goods and vehicles being transported in the customs control zone located at the border crossing point, other place of movement of goods and vehicles;
11) goods of the Eurasian Economic Union:
goods located in the customs territory of the Eurasian Economic Union, fully produced (extracted, received, grown) in the customs territory of the Eurasian Economic Union;
goods in the customs territory of the Eurasian Economic Union that have acquired the status of goods of the Eurasian Economic Union or recognized as goods of the Eurasian Economic Union in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan or before they come into force;
goods located in the customs territory of the Eurasian Economic Union manufactured (produced) in one or more member states of the Eurasian Economic Union from among the goods specified in paragraphs two and three of this subparagraph;
goods exported from the customs territory of the Eurasian Economic Union and retained the status of goods of the Eurasian Economic Union in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;
12) artificial islands – the objects, fixed in accordance with the design documentation for their establishment at the place of location, that have an alluvial, bulk, pile-supported and other non-floating support structure, upstanding above the surface of the water at maximum tide water, used to ensure the defense and security of the member states of the Eurasian Economic Union, geological study, exploration and extraction of mineral resources, the conduct of marine resource research on aquatic biological resources and fisheries, marine scientific research, for other purposes that do not contradict the international treaties of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan;
13) vehicles for personal use – the category of goods for personal use, which includes certain types of auto and motor-vehicles and trailers to auto and motor vehicles and equipment, determined by the Commission, watercraft or aircraft, together with spare parts and their normal accessories and equipment, fuels and lubricants, cooling and other technical liquids contained in the filling containers provided for by their design, belonging on the right of possession, use and (or) disposal to an individual person, moving these vehicles across the customs border of the Eurasian Economic Community for personal use and not for transportation of persons for remuneration, industrial or commercial transportation of goods for a fee or free of charge, including vehicles registered for legal entities and individual entrepreneurs;
14) goods for personal use – the goods intended for personal, family, household and other non-business activities, the needs of individuals, moved through the customs border of the Eurasian Economic Union in accompanied or unaccompanied baggage by sending in international postal items or otherwise;
15) customs duties and taxes levied in the form of aggregate customs payment - the amount of customs duties and taxes, calculated on goods for personal use at the rates of customs duties and taxes applicable in accordance with Article 84 of this Code;
16) the customs authority of departure - the customs authority of the Republic of Kazakhstan or the customs authority of another member state of the Eurasian Economic Union, which performs customs operations related to placement of goods under the customs procedure of customs transit;
17) customs duty - mandatory payment collected by customs authorities in connection with movement of goods across the customs border of the Eurasian Economic Union;
18) ensuring fulfillment of obligation to pay customs duties and taxes - a way of guaranteeing the fulfillment of the obligation to the customs authority to pay customs duties and taxes provided for by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;
19) customs control - a set of actions performed by customs authorities aimed at verifying and (or) ensuring compliance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;
20) customs declaration - a customs document containing information about goods and other information necessary for the release of goods;
21) customs declaration – an application of the declarant to the customs authority, using the customs declaration, the information on goods, on the selected customs procedure and (or) other information required for the release of goods;
22) customs documents - customs declaration and other documents that are compiled solely to perform customs operations and customs control, as well as during and following the results of customs operations and customs control;
23) customs operations - actions performed by persons and customs authorities in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;
24) customs procedure - a set of rules that determine the conditions and procedures for the use of goods on the customs territory of the Eurasian Economic Union or outside it for the purposes of customs regulation;
25) measures of customs and tariff regulation – the measures applied in accordance with the Treaty on the Union in respect of goods imported (imported) into the customs territory of the Eurasian Economic Union, including the application of import duties, tariff quotas, tariff preferences, and also measures applied in accordance with the legislation of the Republic of Kazakhstan on regulation of trade activities with respect of goods exported (exported) from the territory of the Republic of Kazakhstan;
26) customs payments - customs fees, customs duties payable to the budget in accordance with this Code in connection with movement of goods across the customs border of the Eurasian Economic Union;
27) information resources of customs authorities - an ordered set of documented information (databases, other information files) contained in the information systems of customs authorities;
28) the zone of activity of the customs authority - the territory defined by the authorized body within which the customs authority of the Republic of Kazakhstan carries out the customs control;
29) customs representative - a legal entity of the Republic of Kazakhstan, included in the register of customs representatives, performing the customs operations on behalf and at the instruction of the declarant or other interested person in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;
30) supplies - goods:
necessary to ensure normal operation and maintenance of vessels, aircraft and trains in their parking areas and routes, except for spare parts and equipment;
intended for consumption and (or) use by passengers and crew members of vessels, aircraft or train passengers and train crew workers, as well as for distribution or sale to such persons;
31) commercial documents - documents used in foreign trade and other activities, as well as to confirm completion of transactions involving the movement of goods across the customs border of the Eurasian Economic Union (invoices), specifications, shipping (packing) sheets and other documents );
32) transport vehicles - a category of goods including a watercraft, an aircraft, an automobile vehicle, a trailer, a semi-trailer, a railway vehicle (railway rolling stock, a unit of railway rolling stock), a container with technical passports or technical forms provided for them, spare parts, supplies and equipment, fuels and lubricants, cooling and other technical liquids contained in the filling containers, provided for by their design, if they are transported together with the said transport vehicles;
33) transportation (traffic) documents - documents confirming the existence of a contract for transportation of goods and accompanying them in such transportation (bill of lading, waybill, document confirming the conclusion of the contract of transport expedition, and other documents);
34) international treaties of the Republic of Kazakhstan - an international treaty of the Republic of Kazakhstan with a state that is not a member of the Eurasian Economic Union, or a multilateral international treaty to which the Republic of Kazakhstan is a participant, several or all member states of the Eurasian Economic Union;
35) cash funds – currency notes in the form of banknotes and treasury notes, coins, except for the coins made of precious metals, which are in circulation and which are the means of payment in the member states of the Eurasian Economic Union or states (group of states) that are not members of the Eurasian Economic Union, including those withdrawn from circulation, but subject to exchange for banknotes in circulation;
36) facilities, installations - the underwater facilities, floating drilling rigs, marine floating platforms, other vessels, underwater structures, including wells, offshore stationary platforms, stationary drilling rigs, other floating and stationary objects, installed under the design documentation for their creation at the place of location to ensure the defense and security of the member states of the Eurasian Economic Union, geological study, exploration and extraction of mineral resources, resource researches of aquatic biological resources and fisheries, the conduct of marine scientific research, for other purposes that do not contradict the international treaties of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan;
37) the customs authority of destination - the customs authority of the Republic of Kazakhstan or the customs authority of another member state of the Eurasian Economic Union, in the zone (region) of activity of which there is the place of delivery of goods specified by the customs authority of departure or which completes the customs procedure of customs transit;
38) a state revenue authority - the state body that, within its competence, shall ensure the receipt of taxes and other obligatory payments to the budget, customs regulation in the Republic of Kazakhstan, powers to prevent, detect, suppress, solve and investigate criminal and administrative offenses attributed by the legislation of the Republic of Kazakhstan to the jurisdiction of this authority, as well as performing other powers provided by the legislation of the Republic of Kazakhstan;
39) an interested person - a person whose interests in relation to goods are affected by decisions, actions (inaction) of customs authorities or their officials;
40) checkpoint - a section of the customs border of the Eurasian Economic Union, located on the territory of the Republic of Kazakhstan, with customs infrastructure located within the railway, road, water or air traffic, intended for the passage of persons, goods and vehicles across the customs border of the Eurasian Economic Union, determined by the Government of the Republic of Kazakhstan and (or) international treaties of the Republic of Kazakhstan;
41) the assigned postal service operator - a person officially appointed by a member country of the Universal Postal Union and providing postal services in accordance with the laws of the member states of the Eurasian Economic Union and acts of the Universal Postal Union;
42) taxes – the value-added tax and excise (excise) levied by customs authorities when importing goods into the customs territory of the Eurasian Economic Union;
43) watercraft - sea vessels, vessels of mixed (river-sea) navigation, as well as inland navigation vessels (vessels), subject to state registration in accordance with the legislation of the Republic of Kazakhstan;
44) carrier - a person carrying out transportation (movement) of goods and / or passengers across the customs border of the Eurasian Economic Union and (or) transportation (movement) of goods under customs control in the customs territory of the Eurasian Economic Union. When the goods are transported by pipeline or through power transmission lines, the carrier shall be the person responsible for the use of pipeline transport or power transmission lines and (or) for the movement of goods by pipeline or through power transmission lines and (or) for the control and accounting of these goods;
45) goods - any movable property, including the currency of the member states of the Eurasian Economic Union, securities and (or) currency valuables, traveler's checks, electric energy, as well as other movable items equated to immovable property;
46) shipping documents - commercial and transport documents for goods transported across the customs border of the Eurasian Economic Union;
47) a recipient of goods - a person specified in the shipping documents to whom the carrier is obliged to deliver goods that are under customs control;
48) import of goods into the customs territory of the Eurasian Economic Union - the actions related to the crossing of the customs border of the Eurasian Economic Union and as a result of which the goods arrive in the customs territory of the Eurasian Economic Union by any means, including shipment in international postal items, the use of pipeline transport and power transmission lines, until the release of such goods by customs authorities;
49) export of goods from the customs territory of the Eurasian Economic Union - the actions aimed at exporting goods from the customs territory of the Eurasian Economic Union by any means, including shipment in international postal items, the use of pipeline transport and power transmission lines, including the crossing of the customs border of the Eurasian Economic Union;
50) illegal movement of goods across the customs border of the Eurasian Economic Union - a movement of goods across the customs border of the Eurasian Economic Union outside the places through which, in accordance with Article 30 of this Code, the goods must be or may be moved across the customs border of the Eurasian Economic Union or outside the working hours of customs authorities, located in these places, or with concealment from customs control, or with unreliable customs declaration or non-declaration of goods, or with the use of documents containing false information about goods and (or) with the use of fake or other means of identification, relating to other goods;
51) movement of goods across the customs border of the Eurasian Economic Union - the import of goods into the customs territory of the Eurasian Economic Union or the export of goods from the customs territory of the Eurasian Economic Union;
52) release of goods - the action of the customs authority, after which the interested parties shall have the right to use the goods in accordance with the declared customs procedure or in the manner and conditions established in respect of certain categories of goods not subject to placement under customs procedures in accordance with this Code;
53) consignment of goods - goods simultaneously presented to the customs authority on one or several shipment documents and sent to the address of one consignee from one consignor, as well as goods sent on one or several postal waybills or moved as a luggage by one person;
54) a person - an individual or a legal entity, as well as an organization that is not a legal entity;
55) prohibitions and restrictions – applied to goods transported across the customs border of the Eurasian Economic Union, non-tariff regulation measures, including those unilaterally imposed in accordance with the Treaty on the Union, technical regulation measures, sanitary, veterinary-sanitary and quarantine phytosanitary measures, control measures of specific goods, including measures with respect to military products, and radiation requirements established in accordance with the Treaty on the Union and (or) the legislation of the Republic of Kazakhstan;
56) an authorized legal entity - a legal entity, determined by the authorized body, in the sphere of selling the limited at the disposal property of the payer and (or) goods detained by the customs authorities of the Republic of Kazakhstan;
57) international postal items - parcels and written correspondence that are the objects of postal exchange in accordance with the acts of the Universal Postal Union, which are accompanied by documents stipulated by the acts of the Universal Postal Union, sent outside the customs territory of the Eurasian Economic Union from the places (institutions) of the international postal exchange or entering the customs territory of the Eurasian Economic Union at the place (institution) of the international postal exchange or transiting through the customs territory of the Eurasian Economic Union;
58) vehicles of international transport - the vehicles used for international carriage of goods, passengers and (or) luggage, with special equipment on them for the loading, unloading, handling and protection of goods, items of material and technical supply and equipment, as well as spare parts and equipment intended for the repair, maintenance or operation of the vehicle on the route;
59) conditional release - the release of goods subject to the restrictions on the use and disposal of goods;
60) foreign goods - the goods that are not the goods of the Eurasian Economic Union, including those that lost the status of goods of the Eurasian Economic Union, as well as the goods that acquired the status of foreign goods (recognized as foreign goods) in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;
61) a foreign person - a person who is not a member of a member state of the Eurasian Economic Union;
62) measures to protect the internal market - special protective, anti-dumping, countervailing measures and other measures to protect the internal market, established in accordance with the Treaty on the Union, which are introduced in relation to goods originating from third countries that are not members of the Eurasian Economic Union and imported to the customs territory of the Eurasian Economic Union;
63) express cargo - the goods transported in the framework of high-speed transportation by any type of transport using the electronic information system of organization and tracking of transportations in order to deliver this goods to the recipient in accordance with the individual invoice within the minimum possible and (or) a fixed period of time, except for the goods sent in international postal items.
2. For the purposes of this Code:
1) the terms "free (special) economic zone" (hereinafter referred to as FEZ), "logistic FEZ", "port FEZ" and "resident (participant, subject) of FEZ" shall be used in the meanings, defined by international treaties within the framework of the Eurasian Economic Union;
2) the terms "head of the diplomatic mission," "members of the diplomatic staff of the diplomatic mission," "members of the administrative and technical personnel of the diplomatic mission," "members of the service personnel of the diplomatic mission," "head of the consular office," "consular officials of consular offices", "consular employees of consular offices", "employees of service personnel of consular offices", "family members", "employees of the diplomatic mission", "employees of the consular office" shall be used in the meanings, defined by the Vienna Convention on Diplomatic Relations dated April 18, 1961 and the Vienna Convention on Consular Relations dated April 24, 1963.
3. In this Code:
1) the definition of territory of FEZ includes the entire territory of FEZ or part of the territory of FEZ, where the customs procedure of the free customs zone shall be applied in accordance with the legislation of the Republic of Kazakhstan;
2) the definition of diplomatic missions and consular offices located on the customs territory of the Eurasian Economic Union includes the diplomatic missions and consular offices of states that are not members of the Eurasian Economic Union, located on the territory of the Republic of Kazakhstan and diplomatic missions and consular offices of some member states of the Eurasian Economic Community Union, located in the territories of other member states of the Eurasian Economics Union;
3) the definition of other organizations or their missions includes the organizations or their missions that enjoy privileges and immunities in the territory of the Republic of Kazakhstan in accordance with international treaties of the Republic of Kazakhstan and are included in the list made by the Commission;
4) the definition of administrative offenses includes the administrative offenses for which the customs authorities of the Republic of Kazakhstan shall conduct proceedings in accordance with the Code of the Republic of Kazakhstan on administrative offenses;
5) the definition of criminal offenses includes the criminal offenses, the proceedings on which are attributed to the jurisdiction economic investigation services in accordance with the Criminal Procedure Code of the Republic of Kazakhstan.
4. The Commission, on the basis of information provided by member states of the Eurasian Economic Union, shall form a list of organizations or their missions that enjoy privileges and immunities on the territory of a member state of the Eurasian Economic Union in accordance with the international treaties of that member state of the Eurasian Economic Union, and provide its posting on the official website of the Eurasian Economic Union.
5. Other concepts used in this Code shall be applied in the meanings, determined by the relevant articles of this Code, as well as the Treaty on the Union.
6. The definitions of civil and other branches of the legislation of the Republic of Kazakhstan used in this Code shall be applied in the meaning in which they are used in the relevant branches of the legislation of the Republic of Kazakhstan, unless otherwise established by this Code.
Footnote. Article 3 as amended by the Law of the Republic of Kazakhstan № 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication); dated 28.12.2022 № 173-VII (shall be enforced sixty calendar days after the date of its first official publication).Article 4. Customs legislation of the Republic of Kazakhstan
1. The customs legislation of the Republic of Kazakhstan shall be based on the Constitution of the Republic of Kazakhstan and consist of:
1) this Code;
2) normative legal acts, the adoption of which is provided for by this Code.
If an international treaty ratified by the Republic of Kazakhstan establishes other rules than those contained in this Code, then the rules of the international treaty shall apply.
2. If there is a contradiction between this Code and other legislative acts of the Republic of Kazakhstan for the purposes of customs regulation, the provisions of this Code shall apply. It is prohibited to include the norms regulating customs legal relations in the non-customs legislation of the Republic of Kazakhstan, except for cases stipulated by this Code.
3. Customs legal relations related to the implementation of administrative procedures shall be regulated by the Administrative Procedural and Process-Related Code of the Republic of Kazakhstan to the extent not regulated by this Code.
Footnote. Article 4 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted since 01.07.2021).Article 5. Informing about customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan
1. Informing about the customs legislation of the Eurasian Economic Union shall be implemented by the Commission and customs authorities of the member states of the Eurasian Economic Union by placing it on the official website of the Eurasian Economic Union and Internet resources of customs authorities respectively, and by notifying through television and radio, the use of information and communication technologies, as well as other publicly available ways of disseminating information.
2. Informing about the customs legislation of the Republic of Kazakhstan shall be carried out by the customs authorities of the Republic of Kazakhstan by publishing normative legal acts of the customs legislation of the Republic of Kazakhstan in the media, as well as using information and communication technologies.
Informing about the customs legislation of the Republic of Kazakhstan shall be also carried out using oral explanations and announcements, information stands, boards, booklets and other printed materials, as well as video, audio and other technical means used to disseminate information on the customs legislation of the Republic of Kazakhstan, including for public and free-of-charge familiarization in the following places:
1) at checkpoints across the customs border of the Eurasian Economic Union;
2) at airports, railway and automobile stations, in sea and river ports;
3) on vehicles performing international transportations;
4) in the zones of customs control defined by this Code, as well as in other places determined by the customs authorities of the Republic of Kazakhstan.
3. The customs authorities of the Republic of Kazakhstan shall provide unimpeded access to information on customs legislation of the Eurasian Economic Union and customs legislation of the Republic of Kazakhstan, posted on their Internet resources.
Article 6. Procedure for calculating the time limits established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan
1. The period established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan shall be determined by the calendar date or the expiration of a period of time that is calculated by years, months, days or hours.
The time limit can also be determined by an indication to the event that must occur, or the action that must be committed.
2. In the event that the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan does not establish a special procedure for calculating the time limits, in order to determine the beginning and the end of the terms determined by the time period, the rules stipulated by paragraphs 3, 4, 5, 6, 7, 8 and 9 of this article shall apply in the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
3. The course of a period determined by a period of time calculated in years, months or days shall begin on the day following the calendar date or the day of the occurrence of the event by which its beginning is determined, and the period calculated in hours - from the hour following the hour of the occurrence of the event, by which its beginning is determined.
4. The period, calculated in years, shall expire in the relevant month and the date of the last year of the term.
5. The period, calculated in months, shall expire in the corresponding date of the last month of the term.
If the end of the period, calculated in months, falls on a month in which there is no the corresponding date, then the deadline shall expire on the last day of this month.
6. In the event that the last day of the term falls on a non-working day, the day following the day of expiry of the period shall be considered to be the next working day following it.
7. If the term is set for performance of an action, it may be committed before the twenty-four hours of the last day of the term, except for the cases stipulated in parts two and three of this paragraph.
If the action is to be committed in the organization, the term shall expire at the hour when the corresponding operations are terminated in this organization in accordance with the established rules.
If written statements and notices were submitted to the postal institution (organization) until the twenty-four hours of the last day of the term, the deadline is not considered to be missed.
8. In the event that the term is calculated as working days, the working days shall be:
1) the days of the week from Monday to Friday, which are not the days declared as non-working in accordance with the legislation of the Republic of Kazakhstan;
2) days off for which the working days are postponed in accordance with the legislation of the Republic of Kazakhstan.
9. In the event that the working hours of the customs authorities are established on non-working days in the places of movement of goods across the customs border of the Eurasian Economic Union and at other locations of the customs authorities, the term for performance of customs operations by these customs authorities, calculated in working days, shall include the non-working days.
Article 7. Application of measures of customs and tariff regulation, prohibitions and restrictions, measures to protect internal market, the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the tax legislation of the Republic of Kazakhstan
1. In the course of customs operations and customs control, the measures of customs and tariff regulation, prohibitions and restrictions, measures to protect the internal market, tax legislation of the Republic of Kazakhstan, in force at the date of registration of the customs declaration or other customs documents, shall apply unless otherwise established by this Code, in accordance with the Treaty on the Union or international treaties within the framework of the Eurasian Economic Union, the tax legislation of the Republic of Kazakhstan.
2. With respect to goods transported across the customs border of the Eurasian Economic Union in violation of the requirements established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the customs and tariff regulation measures, prohibitions and restrictions, measures to protect the internal market, customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the tax legislation of the Republic of Kazakhstan, in force on the day of actual crossing by the goods of the customs borders of the Eurasian Economic Union, shall apply, unless otherwise provided by this Code, in accordance with the Treaty on the Union or the international treaties in the framework of the Eurasian Economic Union, the tax legislation of the Republic of Kazakhstan.
If the day of the actual crossing by the goods of the customs border of the Eurasian Economic Union is not established, the measures of customs and tariff regulation, prohibitions and restrictions, measures to protect the internal market, customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the tax legislation of the Republic of Kazakhstan, in force on the day of revelation of violations, shall apply, unless otherwise established by this Code, in accordance with the Treaty on the Union or international treaties within the framework of the Eurasian Economic Union, the tax legislation of the Republic of Kazakhstan.
Article 8. Compliance with prohibitions and restrictions
1. The goods shall move across the customs border of the Eurasian Economic Union and (or) shall be placed under customs procedures in compliance with prohibitions and restrictions.
2. Compliance with non–tariff regulation measures, including those imposed unilaterally, and technical regulation measures is confirmed in the cases and in the manner determined by the Commission or the legislation of the Republic of Kazakhstan in accordance with the Treaty on the Union, and control measures for specific goods, including measures for military products, - in the cases and in the manner, established in accordance with the legislation of the Republic of Kazakhstan, by submitting documents and (or) information confirming compliance with such measures.
The procedure for information interaction of the authorized body in the field of technical regulation and the authorized body for information exchange on documents confirming the compliance of imported goods with the requirements established by the technical regulations of the Eurasian Economic Union, as well as the legislation of the Republic of Kazakhstan in the field of technical regulation, as well as information from such documents, for the purposes of confirmation of compliance with technical regulation measures, shall be determined by a joint act.
3. Compliance with sanitary, veterinary-sanitary and quarantine phytosanitary measures and radiation requirements shall be confirmed by the results of sanitary-epidemiological, veterinary, quarantine- phytosanitary, radiation control (supervision) in accordance with the procedure established by the Treaty on the Union and the acts of the Commission adopted in accordance with it; and (or) in the manner prescribed by the legislation of the Republic of Kazakhstan.
4. Peculiarities of import into the customs territory of the Eurasian Economic Union and (or) export from the customs territory of the Eurasian Economic Union by individuals of goods included in the unified list of goods provided for by the Treaty on the Union to which the non-tariff regulation measures are applied in trade with states that are not members of the Eurasian Economic Union, the goods for personal use shall be determined by the Commission.
5. In the event that the acts establishing prohibitions and restrictions do not specify the cases and (or) the procedure for confirming their compliance, the compliance with such prohibitions and restrictions shall be confirmed when goods are moved across the customs border of the Eurasian Economic Union, as well as when placing goods under the customs procedure of release for domestic consumption or customs export procedure.
6. Obligation to comply with prohibitions and restrictions shall not be imposed on declarants when placing international postal items under the customs procedure of customs transit in case they are transported:
1) from the place of arrival to the place of customs operations with goods sent in international postal items;
2) from the place of arrival to the place of departure.
Footnote. Article 8 as amended by the Law of the Republic of Kazakhstan dated 28.12.2022 № 173-VII (shall be enforced sixty calendar days after the date of its first official publication).1. Customs documents shall be filled in Kazakh or Russian, unless otherwise established by this Code.
Customs documents filled in the territory of one member state of the Eurasian Economic Union and subject to submission to the customs authorities of another member state of the Eurasian Economic Union in the course of customs operations shall be completed in Russian.
2. Information to be indicated in the customs documents in a coded form shall be indicated using classifiers approved by the Commission, and before their approval by the Commission - using classifiers approved by the authorized body.
3. The structure and format of customs documents in the form of electronic documents shall be approved by the authorized body, except for the cases where, in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the structure and format of customs documents in the form of electronic documents are determined by the Commission.
4. Customs documents that are not stipulated by the customs legislation of the Eurasian Economic Union, their forms, the procedure for filling in these forms, introducing amendments (additions) to such customs documents shall be approved by the authorized body.
5. If the customs legislation of the Eurasian Economic Union does not provide for the procedure for filling in the forms of customs documents and (or) the procedure for making changes (additions) to customs documents, such procedure shall be determined by the authorized body.
Chapter 2. CUSTOMS AUTHORITIES OF THE REPUBLIC OF KAZAKHSTAN
Article 10. System of customs authorities of the Republic of Kazakhstan
1. The customs authorities of the Republic of Kazakhstan shall be the state revenues bodies within their competence, dealing with the customs related issues in the Republic of Kazakhstan, as well as performing other powers stipulated by the legislation of the Republic of Kazakhstan (hereinafter - the customs authorities).
2. The system of customs authorities shall consist of:
1) the authorized body;
2) territorial customs authorities in regions, cities of republican significance and the capital (hereinafter - territorial customs authorities);
3) customs offices;
4) customs posts;
5) checkpoints on the customs border of the Eurasian Economic Union and (or) places of customs operations;
6) specialized state institutions.
3. By to the decision of the Government of the Republic of Kazakhstan, an information and computing center, customs laboratories, cynological, educational-methodical, research and other specialized institutions, educational institutions of higher professional and additional education, as well as state enterprises, whose activities contribute to solving the tasks assigned to the customs authorities in accordance with this Code, shall be established.
4. The customs authorities shall have an identification flag and identification mark, the description and the procedure for their application shall be determined by the authorized body.
5. Customs officials are provided with uniforms without shoulder straps.
Samples of uniforms, the list of employees of customs bodies authorized to wear uniforms, the natural norms for providing it and the insignia, and the procedure for its wearing shall be approved by the authorized body.
Footnote. Article 10 as amended by the Law of the Republic of Kazakhstan № 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication); dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).Article 11. Principles of activity of customs authorities
The activities of customs authorities shall be based on the following principles:
1) legality;
2) ensuring the rights, freedoms and legitimate interests of persons moving goods across the customs border of the Eurasian Economic Union, as well as persons engaged in activities in the customs area;
3) equality of all before the law;
4) publicity.
Article 12. Tasks and functions of customs authorities
1. The tasks of the customs authorities shall be:
1) protection of the national security of the Republic of Kazakhstan, human life and health, flora and fauna, environment;
2) within its competence, provision of protection of sovereignty and economic security of the Republic of Kazakhstan;
3) creation of conditions for acceleration and simplification of movement of goods across the customs border of the Eurasian Economic Union;
4) execution of customs and other legislation of the Republic of Kazakhstan, control over compliance with which is entrusted to the customs authorities (hereinafter - the customs and other legislation of the Republic of Kazakhstan), the customs legislation of the Eurasian Economic Union;
5) performance of other tasks stipulated by this Code.
2. In order to ensure fulfillment of the tasks assigned to the customs authorities, the customs authorities within the scope of their competence shall perform the following functions:
1) customs operations and customs control, including in the framework of mutual administrative assistance;
2) collection of customs duties and taxes, as well as special, anti-dumping and countervailing duties, control of correctness of their calculation and timeliness of payment, offset (repayment) and measures for their enforced collection;
3) compliance with customs and tariff regulation, prohibitions and restrictions, measures to protect the internal market in respect of goods transported across the customs border of the Eurasian Economic Union;
4) ensuring the observance of the rights and legitimate interests of persons when such persons move goods across the customs border of the Eurasian Economic Union and create conditions for accelerating trade turnover across the customs border of the Eurasian Economic Union;
5) in accordance with the international treaty of the member states of the Eurasian Economic Union, to provide measures to counteract the legalization (laundering) of incomes from crime and financing of terrorism while monitoring the movement across the customs border of the Eurasian Economic Union of the currencies of the member states of the Eurasian Economic Union, securities and (or) currency valuables, traveler's checks;
6) identification, prevention and suppression of criminal and administrative offenses in accordance with the legislation of the Republic of Kazakhstan;
7) ensuring protection of rights to intellectual property objects on the customs territory of the Eurasian Economic Union;
8) maintenance of customs statistics;
9) participation in improvement and implementation of customs regulation in the Republic of Kazakhstan;
10) assistance in implementation of the unified trade policy of the Eurasian Economic Union;
11) implementation and improvement of customs declaration, customs control, as well as creation of conditions facilitating the customs operations with respect to goods and vehicles transported across the customs border of the Eurasian Economic Union;
12) the conduct of customs control after the release of goods, as well as taking measures to recover debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest payments;
13) ensuring the fulfillment of international obligations of the Republic of Kazakhstan and participation in development of international treaties of the Republic of Kazakhstan in the customs area;
14) participation in development of material, technical and social base of customs authorities;
15) conducting radiation monitoring at checkpoints and other places of movement of goods across the customs border of the Eurasian Economic Union;
16) conducting sanitary-quarantine control at automobile checkpoints across the customs border of the Eurasian Economic Union;
17) carrying out transport control in automobile, marine checkpoints and other places of movement of goods across the customs border of the Eurasian Economic Union;
18) is excluded by Law of the Republic of Kazakhstan № 268-VI dated 28.10.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication);19) cooperation with customs authorities and other bodies of foreign states and international organizations in accordance with international treaties of the Republic of Kazakhstan;
20) control of specific goods in accordance with the legislation of the Republic of Kazakhstan;
20-1) classification of goods in cases stipulated by the legislation of the Republic of Kazakhstan;
21) organization and conduct of training, retraining and advanced training of customs personnel;
22) other functions stipulated by the legislation of the Republic of Kazakhstan.
Footnote. Article 12 as amended by Law of the Republic of Kazakhstan № 268-VI dated 28.10.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); № 407-VI of 05.01.2021 (shall come into force ten calendar days after the date of its first official publication); dated 28.12.2022 № 173-VII (shall be enforced sixty calendar days after the date of its first official publication).Article 13. Rights of customs authorities
1. Rights of customs authorities:
1) to request and receive the necessary information, as well as documents and information relevant to the customs area from the state bodies of the Republic of Kazakhstan and bodies of foreign states, declarants, persons carrying out activities in the customs area and the inspected persons;
2) when conducting customs control, to attract specialists from various fields of knowledge;
3) to stop vehicles, as well as forcibly return water and aircraft leaving the customs territory of the Eurasian Economic Union without the permission of the customs authorities;
4) to bring suits in the courts in accordance with the legislation of the Republic of Kazakhstan;
5) in accordance with the legislation of the Republic of Kazakhstan, to detain and deliver persons who committed an offense in the customs area to the offices of customs or other bodies of the Republic of Kazakhstan;
6) to produce documentation, video and audio recording, film and photography of facts and events in accordance with the laws of the Republic of Kazakhstan;
7) to send official representatives of customs authorities to foreign countries in accordance with international treaties of the Republic of Kazakhstan;
8) to develop, create, acquire and operate information systems, communication systems and data transmission systems, technical means of customs control, as well as information protection means in accordance with the legislation of the Republic of Kazakhstan;
9) to purchase goods, including special means to perform the functions assigned to customs authorities, in accordance with the legislation of the Republic of Kazakhstan;
10) to use physical force and special means in accordance with the legislation of the Republic of Kazakhstan;
11) is excluded by the Law of the Republic of Kazakhstan № 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication);12) to draw up protocols and review cases on administrative offenses, make administrative detention, and take other measures provided for by the Code of the Republic of Kazakhstan on administrative offenses;
13) to carry out scientific research, educational, publishing activity in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
14) to carry out the detention (suspension) of cash and (or) monetary instruments transported across the customs border of the Eurasian Economic Union upon receipt of information submitted by law enforcement agencies and (or) the authorized body on possible involvement in the laundering of incomes from crime and financing of terrorism, in the manner determined by the authorized body;
14-1) to carry out expert examinations, not provided for in chapter 54 of this Code to fulfil the objectives entrusted to the authorised body;
15) to exercise other rights provided for by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.
Footnote. Article 13 as amended by the Law of the Republic of Kazakhstan № 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication); № 407-VI of 05.01.2021 (shall come into force ten calendar days after the date of its first official publication).Article 14. Obligations of customs authorities
1. Obligations of customs authorities:
1) to protect, within the limits of their competence, the interests of the state;
2) to observe the legal rights of the declarants and persons carrying out activities in the customs area;
3) to consider complaints against decisions, actions (inaction) of the customs authority and (or) officials of the customs authority in the manner and terms established by the legislation of the Republic of Kazakhstan;
4) to promote development of foreign trade by creating conditions that facilitate the trade turnover across the customs border of the Eurasian Economic Union;
5) to exercise customs control in respect of goods and vehicles transported across the customs border of the Eurasian Economic Union;
6) is excluded by the Law of the Republic of Kazakhstan № 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication);7) to render assistance within the limits of their powers to declarants and persons engaged in activities in the customs area, in the exercise of their rights;
8) to ensure the completeness of collection and timeliness of transfer of customs duties, taxes, special, anti-dumping, countervailing duties to the budget;
9) to take decisions within the limits of its competence within the time limits established by this Code and exercise control over the activities of declarants and persons carrying out activities in the customs area, their compliance with conditions and fulfillment of obligations established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, as well as other legislation of the Republic of Kazakhstan;
10) to maintain the customs statistics of foreign trade and special customs statistics of the Republic of Kazakhstan;
11) to ensure, within its competence, protection of the customs border of the Eurasian Economic Union and control over compliance with customs legislation and other laws of the Republic of Kazakhstan;
12) to ensure, in accordance with the legislation of the Republic of Kazakhstan, protection against unlawful acts in relation to the activities of customs authorities, officials of customs authorities and their family members;
13) within its competence, to carry out work to prevent, suppress and reveal offenses;
14) to collect and analyze information on commission of offenses in the customs area;
15) in cooperation with the national security agencies and other relevant state bodies of the Republic of Kazakhstan, to take measures to ensure protection of the customs border of the Eurasian Economic Union;
16) to ensure timely, objective and comprehensive consideration of appeals and submission of responses or commission of appropriate actions, taking into account the incoming requests and proposals in the customs area;
17) to gratuitously inform and advise in the customs area;
18) to interact with other state bodies of the Republic of Kazakhstan in the manner determined by the legislation of the Republic of Kazakhstan, and also on the basis of joint acts of the relevant state bodies of the Republic of Kazakhstan in agreement with the said bodies;
19) to cooperate to improve the customs area and introduce effective methods of customs administration with participants in foreign economic and other activities, their associations (unions), the National Chamber of Entrepreneurs of the Republic of Kazakhstan, as well as non-profit organizations;
20) to submit to the authorized body in the field of environmental protection the information on importers, indicating their legal addresses, volumes and types of products (goods) imported (imported) to the territory of the Republic of Kazakhstan, for which the extended obligations of producers (importers) are applied in accordance with the legislation of the Republic of Kazakhstan;
21) to recover amounts of customs duties and taxes not paid in due time to the budget, as well as penalties, interest payments;
22) to carry out customs administration in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;
23) to ensure the safety of goods, converted to the state property prior to the transfer of such goods to authorized state bodies of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan;
24) is excluded by the Law of the Republic of Kazakhstan № 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication);25) is excluded by the Law of the Republic of Kazakhstan № 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication).
2. The customs authorities shall also perform other obligations, provided for by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.
3. In case of detection by the customs authorities of criminal and (or) administrative offenses, the proceedings of which are assigned to the competence of other state bodies of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan, the customs authorities in accordance with the procedure and terms stipulated by the legislation of the Republic of Kazakhstan shall be obliged to submit the available materials on such offenses to relevant state bodies of the Republic of Kazakhstan.
Footnote. Article 14 as amended by the Law of the Republic of Kazakhstan № 210-VI dated 28.12.2018 (shall be enforced upon expiry of ten calendar days after its first official publication).Article 15. Responsibility of customs authorities and their officials
1. The customs authorities shall bear responsibility in accordance with the laws of the Republic of Kazakhstan for harm caused by unlawful decisions, actions (inaction).
2. Losses caused to persons by unlawful decisions, actions (inaction) of customs authorities or their officials shall be compensated in accordance with the legislation of the Republic of Kazakhstan.
3. Losses caused to persons by lawful decisions, actions of officials of customs authorities, shall not be subject to compensation.
4. For unlawful decisions, actions (inaction), customs officials shall be liable in accordance with the laws of the Republic of Kazakhstan.
Article 16. Customs infrastructure
1. The customs infrastructure includes buildings, facilities, premises, open areas equipped with technical means of customs control, engineering, information, telecommunications systems and means (hereinafter - elements of customs infrastructure), and social facilities that support the activities of customs authorities.
2. Elements of customs infrastructure may be located in the following places of:
1) movement of goods across the customs border of the Eurasian Economic Union;
2) location of customs authorities and specialized state institutions that are part of the system of customs authorities;
3) territories on which customs operations may be performed and customs control may be conducted in accordance with the procedure established by this Code.
3. Typical requirements for arrangement and technical equipment of the elements of customs infrastructure located in the places of movement of goods across the customs border of the Eurasian Economic Union shall be determined by the Commission taking into account the specifics of their functional purpose related to operation of the customs authorities of the member states of the Eurasian Economic Union.
4. Requirements for arrangement and technical equipment of the elements of customs infrastructure located in the places of accommodation of customs authorities and specialized state institutions entering the system of customs authorities and in other places on the territory of which the customs operations may be performed and customs control may be conducted, shall be approved by the authorized body.
5. Analysis of the state, dynamics and trends of development of the customs infrastructure in the places of movement of goods across the customs border of the Eurasian Economic Union shall be carried out by the Commission on the basis of information submitted by customs authorities for a certain period of time about the movement of goods and vehicles across the customs border of the Eurasian Economic Union, not containing information, classified in accordance with the laws of the member states of the Eurasian Economic Union as the state secret or sensitive information.
Composition of the specified information on the movement of goods and vehicles, their structure and format, as well as the frequency and procedure for their provision shall be determined by the Commission.
Information on the state, dynamics and trends of development of the customs infrastructure shall be posted on the official website of the Eurasian Economic Union.
Article 17. Law enforcement activity in customs area
1. Pre-trial investigation of criminal offenses in the customs area shall be carried out in accordance with the Criminal Procedure Code of the Republic of Kazakhstan.
2. The customs authorities shall carry out proceedings in cases of administrative offenses and bring individuals to administrative responsibility in accordance with the Code of the Republic of Kazakhstan on administrative offenses.
3. Legal assistance and interaction of customs authorities with the customs authorities of foreign countries in criminal cases and cases of administrative violations shall be carried out in accordance with international treaties within the framework of the Eurasian Economic Union and (or) international treaties of the Republic of Kazakhstan.
Article 18. Rights of customs authorities to stop vehicles and detain (return) water and aircraft leaving the customs territory of the Eurasian Economic Union
1. The customs authorities shall have the right to stop vehicles, as well as to forcefully return water and aircraft that left the customs territory of the Eurasian Economic Union without permission of the customs authority.
The time for customs control in the event of stopping of motor vehicles outside the customs control zones should not exceed two hours from the moment of such a stop.
2. The actions of the customs authorities for detention (return) of water and aircraft located outside the customs territory of the Eurasian Economic Union shall be carried out in accordance with international treaties of the Republic of Kazakhstan.
Article 19. Relation to information received by customs authorities
1. Any information received by the customs authorities in accordance with the customs legislation of the Eurasian Economic Union, international treaties of the Republic of Kazakhstan, customs and other legislation of the Republic of Kazakhstan, shall be used by the customs authorities solely for performance of tasks and functions assigned to them.
2. The customs authorities, their officials, as well as other persons who, in accordance with the customs legislation of the Eurasian Economic Union, international treaties of the Republic of Kazakhstan, customs and other legislation of the Republic of Kazakhstan, have received access to information specified in paragraph 1 of this article, shall have no right to disclose, use for personal purposes or transmit to other persons, including state authorities of the member states of the Eurasian Economic Union, the information constituting state, commercial, banking, tax and other secrets protected by the laws of the Republic of Kazakhstan, as well as other confidential information, except for the cases:
1) established by international treaties of the Republic of Kazakhstan and this Code;
2) provided for in paragraph 3 of this article.
3. The customs authorities shall submit the information submitted to them, including preliminary information, to the state bodies of the Republic of Kazakhstan, if such information is needed by the specified bodies to perform tasks and functions assigned to them by the legislation of the Republic of Kazakhstan, in accordance with the requirements of the legislation of the Republic of Kazakhstan for protection of state, commercial, banking, tax and other secrets protected by laws, as well as other confidential information, international treaties of the Republic of Kazakhstan, and with respect to information received in accordance with Chapter 49 of this Code - also in compliance with the requirements of Article 449 of this Code, in the following cases:
1) to law enforcement and special state bodies of the Republic of Kazakhstan within their competence, established by the legislation of the Republic of Kazakhstan, on the basis of a reasoned request on paper or in the form of an electronic document authorized by the prosecutor. Sanction is not required if the prosecutor requests such information;
2) to courts: on the cases in their proceedings on the basis of a request;
3) to other state bodies of the Republic of Kazakhstan in the cases established by the legislation of the Republic of Kazakhstan and in accordance with the procedure determined by joint acts;
4) to the authorized body for financial monitoring - in accordance with the Law of the Republic of Kazakhstan "On combating legalization (laundering) of incomes from crime and financing of terrorism";
5) to the authorized body in the field of environmental protection, the information on importers, indicating their legal addresses, volumes and types of imported (imported) products (goods) to the territory of the Republic of Kazakhstan, for which the extended obligations of producers (importers) shall be applied in accordance with the legislation Republic of Kazakhstan.
4. Any information received in accordance with Paragraph 3 of this Article shall not be subject to disclosure and dissemination, except for cases of information transfer:
to another state authority of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan;
to the Commission for investigations in accordance with the legislation of the Republic of Kazakhstan on special protective, anti-dumping and countervailing measures in relation to third countries;
to the competent authority of a foreign state and (or) the union of foreign states when conducting in respect of goods originating from the Republic of Kazakhstan, special protective, anti-dumping, compensatory investigations in accordance with the legislation of the Republic of Kazakhstan;
to the competent authority of the state - member of the Eurasian Economic Union and (or) the Eurasian Economic Commission during the compensatory investigation in accordance with the legislation of the Republic of Kazakhstan.
5. Customs officials, officials of other state bodies or organizations of the Republic of Kazakhstan who have received the information specified in paragraph 1 of this article from the customs bodies or other authorized bodies shall not have the right to distribute such information both during the period of the performance of their obligations and after completion of their performance in accordance with the legislation of the Republic of Kazakhstan.
Information specified in paragraph 1 of this Article shall not be subject to disclosure by specialists involved in customs control, both in performance of their duties during customs control, and after its completion.
6. In accordance with the legislation of the Republic of Kazakhstan, the customs authorities shall transfer a backup copy of information resources for storage to a single platform for the reserve storage of electronic information resources in accordance with the procedure and terms determined by authorized bodies in the field of information security and national security in agreement with the authorized body.
In this case, the use of such data transferred for storage shall be carried out only by the authorized body.
Footnote. Article 19 as amended by Law of the Republic of Kazakhstan № 184-VI as of 05.10.2018 (shall be enforced upon expiry of ten calendar days after its first official publication); № 241-VІ dated 02.04.2019 (shall be enforced upon expiry of ten calendar days after its first official publication).Article 20. Mutual recognition of decisions taken by customs authorities and the results of customs control
The decisions of the customs authorities adopted in the course of customs operations and the results of customs control, drawn up in accordance with the established procedure, shall be mutually recognized in the member states of the Eurasian Economic Union and have equal legal force in the customs territory of the Eurasian Economic Union, except for the cases, established by this Code.
Article 21. Appeal (disputing) of decisions, actions (inaction) of customs authorities and (or) their officials
The interested person shall have the right to appeal (dispute) the decision, actions (inaction) of customs authorities and (or) their officials in the manner established by the legislation of the Republic of Kazakhstan.
Article 22. Consultation and adoption of preliminary decisions by customs authorities
1. The customs authorities shall consult individuals on application of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan and other issues within the competence of customs authorities, on a non-refundable basis.
2. When consulting, the customs officials shall not check, on behalf of the customs authority, the customs declarations and other documents that are subject to submission to customs authorities in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, and shall not make such customs declarations and documents.
Consulting on completion of these documents shall be carried out without checking such documents and information provided by the person.
3. The information provided to individuals during consulting shall not be the ground for taking decisions or committing actions (inaction) by the customs authority or its official when performing customs operations with respect to goods.
4. Consulting by customs authorities shall be carried out in oral and written forms. Upon a written request of a person, the customs authority must provide information in writing as soon as possible, but not later than the deadline established by the legislation of the Republic of Kazakhstan.
5. When consulting, an official of a customs authority shall not be entitled:
1) to conduct consultations on issues that are not within the competence of the customs authorities;
2) to make changes and additions to documents submitted by interested persons;
3) to make administrative inscriptions on the documents of the persons, to instruct the customs authorities or in some other way to influence the subsequent decisions of the customs authority or the actions of its official when performing the functions assigned to the customs authorities.
6. The customs authorities shall take preliminary decisions on classification of goods, on the origin of goods, on the application of methods for determining the customs value of imported goods in accordance with this Code, as well as on other issues determined by the Commission in the manner specified by the authorized body, unless otherwise specified by the Commission.
Article 23. Maintenance of customs statistics, use and presentation of customs statistics
1. Customs authorities shall conduct customs statistics, which includes customs statistics of foreign trade in goods of the Republic of Kazakhstan with states that are not members of the Eurasian Economic Union (hereinafter - customs statistics of foreign trade in goods), and special customs statistics.
2. For the maintenance of customs statistics, information and electronic information resources of customs authorities shall be used.
3. Data of customs statistics of foreign trade in goods shall be formed to analyze the state, dynamics and trends in development of foreign trade in goods.
The maintenance of customs statistics of foreign trade in goods shall be carried out in accordance with the methodology approved by the Commission.
The order of maintenance of customs statistics of foreign trade in goods shall be determined by the authorized body.
4. The customs authorities shall submit data on customs statistics of foreign trade in goods, including for filing an application for the application or revision of measures to protect the internal market:
to the Government of the Republic of Kazakhstan, state bodies of the Republic of Kazakhstan, other persons in the manner established by the legislation of the Republic of Kazakhstan;
to the international organizations in the manner established by international treaties within the framework of the Eurasian Economic Union, international treaties of the Republic of Kazakhstan.
5. Data of special customs statistics shall be formed and used to perform the tasks assigned to the customs authorities.
The procedure for maintaining special customs statistics shall be determined by the authorized body.
6. For statistical purposes, documents and information submitted by persons in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan shall be used.
7. The information used for statistical purposes shall be subject to the provisions of Article 19 of this Code.
Article 24. Collection of information about persons by customs authorities
1. The customs authorities shall have the right to collect information about persons engaged in foreign economic activities related to movement of goods across the customs border of the Eurasian Economic Union or activities related to goods that are under customs control, including:
1) about the founders, shareholders, heads and chief accountants of organization;
2) about the state registration of a legal entity or state registration of a person as an individual entrepreneur;
3) about the composition of property used for entrepreneurial activities;
4) about open bank accounts;
5) about foreign economic activities of the person;
6) about location of the organization and its branches;
7) about registration as a taxpayer and about the taxpayer's business identification number in accordance with the tax legislation of the Republic of Kazakhstan;
8) about financial stability of legal entities included in the register of authorized economic operators or applying for inclusion in such a register;
9) in accordance with the tax legislation of the Republic of Kazakhstan, about debts (arrears) of legal entities included in the register of authorized economic operators or applying for inclusion in such a register;
10) about individuals: personal data (name, first name, patronymic (if any), date and place of birth, sex, place of residence, details of the identity document, including the individual identification number of the individual) and the frequency of movement by these persons of goods through customs border of the Eurasian Economic Union;
11) about bringing the individuals who are shareholders of a legal entity, applying for inclusion in the register of customs representatives, the register of customs carriers, the register of owners of temporary storage warehouses, the register of owners of bonded warehouses, the register of owners of free warehouses, the register of owners of duty-free shops, as well as the register of authorized economic operators or included in such registers, their founders (participants), heads, chief accountants, to criminal liability for the criminal offenses, as well as criminal offenses, the proceedings on which shall be attributed to the jurisdiction of other state bodies of the Republic of Kazakhstan.
2. Collection of information about the persons specified in paragraph 1 of this article shall be carried out by the customs authorities in the course of customs operations and through its receipt from other state bodies of the Republic of Kazakhstan, as well as from the state bodies of the member states of the Eurasian Economic Union.
3. The persons specified in paragraph 1 of this article shall have the right to unimpeded access to the documented information about themselves available in the customs authorities and clarification of this information in order to ensure its completeness and reliability.
Article 25. Exchange of documents and (or) information
1. Exchange of documents and (or) information in the cases provided for by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, between customs authorities and declarants, carriers, persons carrying out activities in the customs area, the authorized economic operators and other persons performing the customs operations, shall be carried out in electronic form or by submission (sending) of documents and (or) information on paper.
2. The exchange of electronic documents and (or) information in electronic form shall be carried out through the interaction of information systems of customs authorities and information systems of persons specified in paragraph 1 of this article, or using Internet resources.
3. Exchange of documents and (or) information by submitting (sending) documents and (or) information on paper shall be carried out in the absence of the technical ability to exchange documents and (or) information electronically, as well as in cases provided for by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
Article 26. Relations of customs authorities with persons engaged in foreign economic activities (participants in foreign economic activity), the authorized economic operators, persons engaged in activities in the customs area, their associations (unions), the National Chamber of Entrepreneurs of the Republic of Kazakhstan, as well as non-profit organizations
1. In order to improve customs regulation, public discussion of draft laws of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, customs authorities shall establish and maintain official consultative relations with persons engaged in foreign economic activities (participants in foreign economic activity), the authorized economic operators, the persons, carrying out activities in the customs area, their associations (unions), the National Chamber of Entrepreneurs of the Republic of Kazakhstan, as well as non-profit organizations.
2. To enhance effectiveness of customs control, the customs authorities shall interact with persons engaged in foreign economic activity (participants in foreign economic activity), the authorized economic operators, persons engaged in activities in the customs area, their associations (unions), the National Chamber of Entrepreneurs of the Republic of Kazakhstan, as well as non-profit organizations.
3. To establish and maintain official consultative relations and interaction to enhance effectiveness of customs control between customs authorities and persons engaged in foreign economic activity (participants in foreign economic activity), the authorized economic operators, persons engaged in activities in the customs area, their associations (unions), The National Chamber of Entrepreneurs of the Republic of Kazakhstan, as well as non-profit organizations, the advisory councils may be established under the customs authorities and documents regulating the order of such interaction may be adopted.
4. Advisory councils on improving the customs area shall be established under the authorized body, its territorial customs authorities and customs offices. A model provision on advisory councils on improving customs area shall be determined by the authorized body.
Article 27. Interaction of customs authorities with other persons during customs control on certain types of transport
1. For the purpose of customs control, the customs authorities shall cooperate with the national railway company, the national carrier in the railway transport area, international airports, sea and river ports of the Republic of Kazakhstan.
2. The procedure for interaction between the customs authorities and the specified legal entities shall be determined by legislative acts of the Republic of Kazakhstan and joint acts of the authorized body and the authorized state body in the transport area.
Article 28. Admission by customs authorities of vehicles of international transport for transportation of goods under customs seals
1. To transport goods under customs seals, the vehicles of international transportation must be designed and equipped in accordance with the following requirements:
1) customs seals may be imposed in a simple and reliable manner;
2) the goods may not be removed from the sealed part of cargo spaces (compartments) of the vehicle of international transportation or put in it without leaving visible traces of its opening or without damaging customs seals;
3) there are no hiding places where goods can be hidden;
4) the places, where goods can be located, should be easily accessible for customs inspection of goods.
2. Requirements for vehicles of international transportation specified in paragraph 1 of this article shall be deemed to be fulfilled if such vehicles comply with the requirements for their construction and equipment established by international treaties of the Republic of Kazakhstan.
3. The compliance of the vehicle of international transportation with the requirements specified in paragraphs 1 and 2 of this article may be confirmed in advance by obtaining a certificate of approval of the vehicle of international transportation for transportation of goods under customs seals.
4. A certificate of approval of a vehicle of international transportation for transportation of goods under customs seals may be issued:
1) individually;
2) in accordance with the modification (series) of vehicles.
5. A certificate of approval of a vehicle of international transportation for transportation of goods under customs seals shall be issued by the customs authority at the request of the interested person not later than one working day following the day of registration of the said application when the vehicle is presented. Such a certificate shall be valid for a period to be determined by the Commission, except for the case where modifications have been made to the design of the vehicle.
An application of an interested person for the issuance of a certificate of approval of a vehicle of international transportation for transportation of goods under customs seals shall be submitted in any form, except as provided in part three of this paragraph.
In the case of submitting an application specified in part two of this paragraph, in an electronic form, the structure and format of such an application shall be approved by the authorized body.
A certificate of approval of a vehicle of international transportation for transportation of goods under customs seals upon the transfer of the right to own the vehicle to another person shall remain valid.
The form of the certificate of approval of a vehicle of international transportation for transportation of goods under customs seals, the procedure for its issuance and use shall be determined by the Commission.
6. The customs authorities shall not require an advance approval of a vehicle of international transportation for transportation of goods under customs seals, except for the following cases:
1) the goods are transported by the customs carrier;
2) the advance approval is provided for by international treaties of the Republic of Kazakhstan.
Chapter 3. GENERAL PROVISIONS ON MOVEMENT OF GOODS THROUGH THE CUSTOMS BORDER OF THE EURASIAN ECONOMIC UNION, THEIR POSSESSION, USE AND (OR) DISPOSAL IN THE CUSTOMS TERRITORY OF THE EURASIAN ECONOMIC UNION OR BEYOND ITS BORDERS
Article 29. Movement of goods across the customs border of the Eurasian Economic Union
1. All persons on equal grounds shall have the right to move goods across the customs border of the Eurasian Economic Union in the manner and under the conditions established by the customs legislation of the Eurasian Economic Union and this Code.
2. Goods transported across the customs border of the Eurasian Economic Union shall be subject to customs control in accordance with the customs legislation of the Eurasian Economic Union and this Code.
Article 30. Places of movement of goods across the customs border of the Eurasian Economic Union
1. Movement of goods across the customs border of the Eurasian Economic Union shall be carried out at the places of movement of goods across the customs border of the Eurasian Economic Union, except for cases when the movement of goods across the customs border of the Eurasian Economic Union may be carried out in other places in accordance with paragraph 3 of this article, and during the working hours of the customs authorities, located in these places.
2. The places of movement of goods across the customs border of the Eurasian Economic Union shall be the checkpoints across the state borders of the member states of the Eurasian Economic Union or other places identified by the Government of the Republic of Kazakhstan.
3. The movement of goods across the customs border of the Eurasian Economic Union may be carried out in other places than those specified in paragraph 2 of this article, in the cases and in the manner determined by the Government of the Republic of Kazakhstan.
4. The places of movement of goods across the customs border of the Eurasian Economic Union, through which goods arrive in the customs territory of the Eurasian Economic Union, shall be the places of arrival.
The places of movement of goods across the customs border of the Eurasian Economic Union, through which goods depart from the customs territory of the Eurasian Economic Union, shall be the places of departure.
Information about the places of arrival and departure shall be sent by the customs authorities to the Commission to form general lists of places of arrival and departure and to post them on the official website of the Eurasian Economic Union.
Forms of general lists of places of arrival and departure, the procedure for their formation, maintenance and use of information from them, as well as the procedure and technical conditions, including the structure and format, information about places of arrival and departure shall be determined by the Commission.
5. Certain categories of goods may arrive in the customs territory of the Eurasian Economic Union or depart from the customs territory of the Eurasian Economic Union only at the places of movement of goods across the customs border of the Eurasian Economic Union specified by the authorized body for the importation (arrival) of such categories of goods into the customs territory of the Eurasian Economic Union or their exportation (departure) from the customs territory of the Eurasian Economic Union.
6. The customs authorities shall have no right to restrict the person in choosing the place of movement of goods across the customs border of the Eurasian Economic Union, depending on the origin of goods, the country of departure and destination of goods.
7. For the purpose of informing about checkpoints across the state borders of the member states of the Eurasian Economic Union located on the customs border of the Eurasian Economic Union, the Commission shall form and post on the official website of the Eurasian Economic Union an information reference list of such checkpoints and a general passport register of such checkpoints on the basis of information about them, submitted by the authorized state bodies of the member states of the Eurasian Economic Union.
The forms of these lists and the register, the procedure for their formation, maintenance and use of the information contained in them, as well as technical conditions, including the structure and format, the provision of information about checkpoints across the state borders of the member states of the Eurasian Economic Union located at the customs border of the Eurasian Economic Union, shall be determined by the Commission.
8. The provisions of this Article shall not apply to the movement of goods across the customs border of the Eurasian Economic Union through the pipeline transport or through power transmission lines.
Article 31. Submission of preliminary information to customs authorities
1. The purpose of submission of preliminary information shall be to receive information by customs authorities about goods planned to be transported across the customs border of the Eurasian Economic Union, to assess risks and make preliminary decisions on selection of objects, forms of customs control and measures ensuring the conduct of customs control, before arrival of the goods to the customs territory of the Eurasian Economic Union.
Preliminary information shall be used by the customs authorities to speed up customs operations and optimize customs control.
2. The composition of preliminary information submitted to customs authorities, depending on the purposes of its use, shall be divided into:
1) the composition of preliminary information used by customs authorities to assess risks and make preliminary decisions on selection of objects, forms of customs control and measures ensuring the conduct of customs control;
2) the composition of preliminary information used by customs authorities to speed up customs operations and optimize customs control.
3. Preliminary information shall be submitted obligatorily in the composition determined for the purposes provided for in subparagraph 1) of paragraph 2 of this article.
Preliminary information in the composition determined for the purposes provided for in subparagraph 2) of paragraph 2 of this article shall be submitted at the request of persons who can present it.
4. Preliminary information may be submitted in the form of an electronic document.
Preliminary information submitted in the form of an electronic document may be used in performance of customs operations related to the notification of the arrival of goods in the customs territory of the Eurasian Economic Union, placement of goods for temporary storage, customs declaration, as well as for other customs operations determined by the Commission.
5. Preliminary information shall be submitted to the customs authority of the member state of the Eurasian Economic Union on whose territory the planned place of movement of goods across the customs border of the Eurasian Economic Union is located, before the goods arrive in the customs territory of the Eurasian Economic Union.
6. Preliminary information shall be submitted using Internet resources by interacting with the information system of the customs authority and information systems of persons submitting preliminary information and (or) in any other way determined by the Commission.
In the event that preliminary information is submitted through the interaction of the customs authority information system and information systems of carriers, the procedure for such interaction, including technical requirements for information systems of carriers, shall be determined by the authorized body.
7. Preliminary information shall be submitted in Kazakh, Russian or English at the person's choice.
8. The customs authority shall register the submitted preliminary information or refuse to register it in the manner and within the time limits specified by the Commission.
9. The customs authority shall register the submitted preliminary information by assigning it a registration number.
10. The customs authority shall refuse to register preliminary information if the information provided does not correspond to the composition, structure and format specified by the Commission and (or) the requirement provided for in paragraph 7 of this article.
11. Information on registration of preliminary information indicating the registration number of the preliminary information or on refusal to register it, indicating the reasons for such refusal, shall be sent to the person who submitted the preliminary information in electronic form.
12. Preliminary information shall be stored in the information systems of customs authorities within thirty calendar days from the date of its registration, and if the Commission determines a different period, within the period specified by the Commission, after which the customs authorities do not use such information as preliminary information.
The Commission shall have the right to determine a different period for storing the preliminary information in the information systems of the customs authorities than the period established by part one of this paragraph.
13. Goods arriving in the customs territory of the Eurasian Economic Union without providing preliminary information, which must be submitted without fail or with a violation of the deadline for its submission, as well as persons who did not provide such preliminary information within the established time limits, shall be classified as high-risk violation level of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
In case of failure to submit preliminary information that must be submitted without fail or violation of the time limits for its submission, the customs inspection of goods or other forms of customs control and (or) measures ensuring the conduct of customs control determined by the risk management system shall be applied.
For goods for which preliminary information can not be obtained and (or) processed by the customs authority in connection with the malfunction of information systems used by customs authorities caused by technical failures, disruptions in the operation of communications equipment (telecommunications networks and the Internet), power outages, the solutions on application of forms of customs control in respect of such goods shall be taken by the customs body on the basis of the information (documents) submitted upon arrival.
In the cases specified in part two of this paragraph, the provisions of paragraph 3 of this article regarding the submission of preliminary information shall not apply. At that, customs operations in respect of goods shall be conducted in accordance with the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan.
14. Preliminary information may not be submitted with respect to:
1) the goods for personal use, transported across the customs border of the Eurasian Economic Union by individuals;
2) the goods sent in international postal items;
3) the goods specified in paragraph 1 of Article 379 of this Code;
4) the goods moved for liquidation of consequences of natural disasters, accidents and calamities;
5) military cargo, the status of which is confirmed by a pass (military pass), issued in accordance with the legislation of the Republic of Kazakhstan;
6) the goods placed under a special customs procedure at the place of arrival;
7) the goods of the Eurasian Economic Union, transported through the territories of states that are not members of the Eurasian Economic Union;
8) the goods transported across the customs border of the Eurasian Economic Union and imported into the territory of the FEZ, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union;
9) other goods in cases determined by the Commission.
15. Preliminary information shall not be submitted for goods transported by pipeline transport or through power transmission lines.
16. The composition of preliminary information, the structure and format of such information, the procedure and timeframes for submission of preliminary information, including that provided in the form of an electronic document, the procedure for formation and use of preliminary information in the form of an electronic document, the persons who are either required or entitled to provide preliminary information to customs authorities, shall be determined by the Commission, depending on the type of transport by which the goods are transported (moved), and the purposes of use of such preliminary information by the customs authority.
17. Information declared in the customs declaration in the form of an electronic document filed with respect to goods whose customs declaration is carried out with the peculiarities, specified in Article 185 of this Code, may be used as preliminary information in the cases and in the manner determined by the Commission, and before their determination by the Commission - in the cases stipulated by Article 185 of this Code, and the procedure determined by the authorized body.
Article 32. Compliance with prohibitions and restrictions on movement of goods across the customs border of the Eurasian Economic Union
1. Goods arriving on the customs territory of the Eurasian Economic Union, which in accordance with the established prohibitions and restrictions are not subject to import into the customs territory of the Eurasian Economic Union, must be immediately exported from the customs territory of the Eurasian Economic Union without unloading them from the vehicle of international transportation, with the exception of their transshipment to another vehicle of international transportation for the purpose of such export, unless otherwise established by international treaties of the Republic of Kazakhstan, the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
The measures for exporting goods from the customs territory of the Eurasian Economic Union, specified in part one of this paragraph shall be accepted by the carrier and, in his absence, by the person having the right to own, use and (or) dispose the goods at the time of their importation into the customs territory of the Eurasian Economic Union, unless other persons are not defined by international treaties of the Republic of Kazakhstan and (or) the legislation of the Republic of Kazakhstan.
2. Goods that, in accordance with the established prohibitions and restrictions are not subject to export from the customs territory of the Eurasian Economic Union, can not in fact be exported from the customs territory of the Eurasian Economic Union unless otherwise established by international treaties of the Republic of Kazakhstan.
3. In case of detection of violations of prohibitions and restrictions, when goods arrive on the customs territory of the Eurasian Economic Union or the goods export from the customs territory of the Eurasian Economic Union, the customs authority shall decide to prohibit the import of goods into the customs territory of the Eurasian Economic Union or the export of goods from the customs territory of the Eurasian Economic Union and shall bring it to the carrier's notice not later than three hours from the moment of decision making by the customs authority on the prohibition, and in its absence – to the person who has the right to possess, use and (or) dispose the goods at the time of their importation into the customs territory of the Eurasian Economic Union or at the time of their exportation from the customs territory of the Eurasian Economic Union, by stamping the ban on transport (traffic) documents on the import of goods into the customs territory of the Eurasian Economic Union or export of goods from the customs territory of the Eurasian Economic Union, or sending a notice of such prohibition in the electronic form in the presence of interaction between the customs authority information system and an information system of the carrier.
4. In the event that it is impossible, after the receipt of the decision of the customs authority to prohibit the importation of goods into the customs territory of the Eurasian Economic Union, to immediately export the goods specified in part one of paragraph 1 of this article from the customs territory of the Eurasian Economic Union, such goods shall be detained by customs authorities in accordance with Chapter 52 of this Code.
5. Upon receipt of the decision of the customs authority on prohibition of the export of goods from the customs territory of the Eurasian Economic Union and the failure to return them to the customs territory of the Eurasian Economic Union from the place of departure within one working day, calculated from the day following the day of receipt of the decision of the customs authority on prohibition of the export of goods from the customs territory of the Eurasian Economic Union, the goods, specified in paragraph 2 of this article shall be detained by customs authorities in accordance with Chapter 52 of this Code.
In respect of goods specified in paragraph 2 of this article carried by water, air or rail transport, detention by customs authorities in accordance with Chapter 52 of this Code shall be carried out upon failure to return them to the customs territory of the Eurasian Economic Union from the place of departure within the time limits, established by the technological process (schedule) of the port, airport or railway station when performing international transportation.
Article 33. Possession, use and (or) disposal of goods in the customs territory of the Eurasian Economic Union or beyond it
1. Possession, use and (or) disposal of goods imported into the customs territory of the Eurasian Economic Union after crossing the customs border of the Eurasian Economic Union and before their release by the customs authority, shall be carried out in the manner and under the conditions established by this Chapter, Chapters 15 and 17 of this Code, and in respect of certain categories of goods - also by Chapters 39, 40, 41, 42, 43, 44 and 45 of this Code.
At the choice of the declarant, the placement of goods under the customs procedure of release for domestic consumption shall be allowed on the basis of leasing contracts, financial leasing, leases and other types of transactions provided for by the legislation of the Republic of Kazakhstan.
2. Possession, use and (or) disposal of goods in the customs territory of the Eurasian Economic Union or beyond it after their release by the customs authority shall be carried out in accordance with the customs procedure under which the goods are placed, or in the manner and under the conditions, established for certain categories of goods subject to customs declaration and (or) release without placing under customs procedures.
3. Possession, use and (or) disposal of goods exported from the customs territory of the Eurasian Economic Union upon arrival at the place of departure prior to crossing the customs border of the Eurasian Economic Union shall be carried out in the manner and under the conditions established by this Chapter and Chapter 16 of this Code, and in respect of certain categories of goods - also by Chapters 39, 40, 41, 42, 43, 44 and 45 of this Code.
Article 34. Goods under customs control
1. Goods imported into the customs territory of the Eurasian Economic Union shall be under customs control from the moment of crossing the customs border of the Eurasian Economic Union.
2. The goods of the Eurasian Economic Union exported from the customs territory of the Eurasian Economic Union shall be under customs control from the moment of registration of the customs declaration or the commission of an action directly aimed at exporting the goods from the customs territory of the Eurasian Economic Union.
3. Products of processing, waste and residues received (formed) and located in the customs territory of the Eurasian Economic Union, which acquired the status of foreign goods in accordance with this Code, shall be considered to be under customs control from the moment of their receipt (formation).
4. Goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone, as well as goods manufactured (received) from foreign goods placed under the customs procedure of the free customs zone and goods of the Eurasian Economic Union shall be considered to be under the customs control from the moment of their manufacture (receipt).
Goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse, as well as goods manufactured (received) from foreign goods placed under the customs procedure of a free warehouse and goods of the Eurasian Economic Union shall be considered to be under the customs control from the moment of their manufacture (receipt).
5. The goods of the Eurasian Economic Union placed (placed) under the customs procedure of the free customs zone shall be under customs control from the moment of registration of the declaration for goods submitted for placing the goods under this customs procedure, except for the goods of the Eurasian Economic Union, imported (imported) into the territory of the port FEZ or the logistic FEZ and under the customs control from the moment of their importation into the territory of the port FEZ or the logistic FEZ.
Goods manufactured (received) from goods of the Eurasian Economic Union placed under the customs procedure of the free customs zone and goods manufactured (received) from goods of the Eurasian Economic Union placed under the customs procedure of the free customs zone and goods of the Eurasian Economic Union not placed under customs procedure of the free customs zone, shall be considered to be under the customs control from the moment of their manufacture (receipt).
6. The goods of the Eurasian Economic Union, placed (placed) under the customs procedure of a free warehouse, shall be under customs control from the moment of registration of the declaration for goods submitted for placing the goods under this customs procedure.
Goods manufactured (received) from the goods of the Eurasian Economic Union placed under the customs procedure of a free warehouse and goods manufactured (received) from the goods of the Eurasian Economic Union placed under the customs procedure of a free warehouse, and the goods of the Eurasian Economic Union, that have not been placed under the customs procedure of a free warehouse, shall be considered to be under the customs control from the moment of their manufacture (receipt).
7. The goods specified in paragraphs 1 and 3 of this article, as well as goods specified in paragraph 4 of this Article that are not recognized as the goods of the Eurasian Economic Union in accordance with Articles 290 and 299 of this Code, shall be under the customs control until the following circumstances occur:
1) in accordance with this Code, the acquisition of the status of goods of the Eurasian Economic Union, except for the case provided for in paragraph 12 of this article;
2) the actual export of these goods from the customs territory of the Eurasian Economic Union;
3) the actual destruction of goods placed under the customs procedure for destruction;
4) recognition of a part of foreign goods placed under the customs procedure for processing in the customs territory or the customs procedure for processing for domestic consumption, as the production losses;
5) in accordance with the legislation of the Republic of Kazakhstan, recognition of waste generated as a result of processing in the customs territory of the Eurasian Economic Union, processing for domestic consumption or destruction of goods placed under the customs procedure for destruction, unsuitable for their further commercial use, or submission of documents to the customs authority confirming the fact of burial, neutralization, utilization or destruction of the generated wastes by other way or the fact of their transfer to carry out such operations;
6) launching of these goods into outer space, except for the returnable aeronautical spacecraft and the goods in it;
7) completion of the customs procedure for customs transit in respect of goods of the Eurasian Economic Union transported through the territories of states that are not members of the Eurasian Economic Union;
8) recognition by the customs authority in the manner specified by the authorized body, of the fact of destruction and (or) the irretrievable loss of those goods as a result of an accident or force majeure or a fact of irretrievable loss of those goods as a result of natural loss under normal conditions of transportation (movement) and (or) storage ;
9) submission of documents to the customs authority confirming the fact of burial, neutralization, disposal or destruction of these goods by other means, in the cases specified in subparagraph 1) of paragraph 10 of Article 287 and subparagraph 1) of paragraph 7 of Article 296 of this Code;
10) termination of the customs procedure of the free customs zone in the case specified in subparagraph 3) of paragraph 10 of Article 287 of this Code;
11) payment and (or) collection of customs duties and taxes on goods for personal use, imported with exemption from customs duties and taxes in the case of violation of conditions, established in accordance with paragraph 8 of Article 349 of this Code for importation into the customs territory of the Eurasian Economic Union of goods for personal use with exemption from payment of customs duties, taxes and (or) restrictions on the use and (or) disposal of these goods;
12) release of vehicles of international transportation, temporarily exported from the customs territory of the Eurasian Economic Union, except for the vehicles of international transportation, specified in the paragraphs two and three of subparagraph 2) of paragraph 2 of Article 355 of the Code that are considered to be conditionally released goods and vehicles of international transportation, and the vehicles of international transportation, specified in paragraph four of subparagraph 2) of paragraph 2 of Article 355 of this Code, with their re-importation into the customs territory of the Eurasian Economic Union;
13) payment and (or) collection of customs duties, taxes, special, anti-dumping, countervailing duties in respect of temporarily imported vehicles of international transportation in the event of circumstances specified in paragraph 8 of Article 362 of this Code;
14) placement of goods under the customs procedure of refusal in favor of the state or conversion to the state ownership in accordance with this Code and (or) the legislation of the Republic of Kazakhstan;
15) recognition of a part of the goods of the Eurasian Economic Union placed under the customs procedure for processing outside the customs territory, as the production losses in accordance with the document on processing conditions outside the customs territory;
16) completion of the customs procedure of a free warehouse in the case specified in subparagraph 3) of paragraph 7 of Article 296 of this Code;
17) other circumstances determined by the Commission and (or) this Code.
8. The goods of the Eurasian Economic Union specified in paragraph 2 of this article shall be under the customs control prior to the actual crossing of the customs border of the Eurasian Economic Union, the withdrawal of the customs declaration in accordance with Article 184 of this Code or before the circumstances specified in paragraphs 9 and 10 of this article occur.
9. Goods exported from the customs territory of the Eurasian Economic Union for personal use that are not subject to customs declaration, as well as goods for personal use that are denied to release, shall not be considered to be under the customs control when one of the following circumstances occurs:
1) before the actual crossing of the customs border of the Eurasian Economic Union, such goods shall be converted into state ownership in accordance with the legislation of the Republic of Kazakhstan, or the customs authority in the manner determined by the authorized body, shall recognize the fact of their destruction and (or) irretrievable loss due to an accident or force majeure or the fact of their irretrievable loss as a result of natural loss under normal conditions of transportation (movement) and (or) storage;
2) such goods are exported from the place of departure to the rest of the customs territory of the Eurasian Economic Union with the permission of the customs authority.
10. The goods of the Eurasian Economic Union placed under the customs procedure for processing outside the customs territory or the customs procedure for temporary exportation and exported from the customs territory of the Eurasian Economic Union shall be under the customs control until the relevant customs procedure is completed or terminated.
11. The goods specified in paragraph 4 of this article recognized as the goods of the Eurasian Economic Union in accordance with Articles 290 and 299 of this Code, as well as the goods of the Eurasian Economic Union specified in paragraphs 5 and 6 of this article, shall be under the customs control until the following circumstances occur:
1) the actual crossing of the customs border of the Eurasian Economic Union, if the customs procedure of the free customs zone or customs procedure of a free warehouse is completed by placing these goods under the customs procedure for export;
2) placement of these goods under the customs procedure for re-import;
3) recognition by the customs authority in the manner, defined by the authorized body, of the fact of destruction and (or) irretrievable loss of these goods due to an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (movement) and (or) storage;
4) submission of documents to the customs authority confirming the fact of burial, neutralization, disposal or destruction of these goods by other means, in the cases specified in subparagraph 1) of paragraph 10 of Article 287 and subparagraph 1) of paragraph 7 of Article 296 of this Code;
5) termination of the customs procedure of the free customs zone in the case specified in subparagraph 3) of paragraph 10 of Article 287 of this Code.
12. Goods that have acquired the status of goods of the Eurasian Economic Union and whose customs declaration was carried out with the peculiarities, specified in Article 190 of this Code shall be under the customs control until the day of the release of the last component of the goods or before making changes (additions) to the information contained in the declarations for goods, in respect of the components of the goods in accordance with paragraph 8 of Article 190 of this Code.
13. Goods placed under the customs procedure of the free customs zone specified in paragraphs 12 and 13 of Article 287 of this Code in the cases provided for by these paragraphs shall be under the customs control until completion of the customs procedure of the free customs zone in respect of these goods in accordance with paragraphs 12 and 13 of Article 287 of this Code.
14. Goods placed under the customs procedure of a free warehouse specified in paragraph 8 of Article 296 of this Code in the case provided for by this paragraph shall be under the customs control until the completion of the customs procedure of a free warehouse in relation to these goods in accordance with paragraph 8 of Article 296 of this Code.
15. The goods of the Eurasian Economic Union placed under the customs procedure for duty-free trade shall be under the customs control from the moment of registration of the customs declaration submitted for placing the goods under this customs procedure until the completion of the customs procedure for duty-free trade in accordance with paragraph 1 and subparagraph 2) of paragraph 5 of Article 327 of this Code.
Article 35. Goods that became unusable, damaged or defective
1. Goods imported into the customs territory of the Eurasian Economic Union that have become unusable, damaged or defective due to an accident or force majeure prior to their customs declaration, including during their temporary storage, as well as during transportation (movement) in accordance with the customs procedure of customs transit, except for the goods specified in paragraph 2 of this article, in the future when performing customs operations against them, shall be considered as imported to the customs territory of the Eurasian Economic Union in an unusable, damaged or defective state.
2. Goods imported into the customs territory of the Eurasian Economic Union that have become unusable, damaged or defective due to an accident or force majeure before their declaration for release before filing a declaration of goods in accordance with Article 194 of this Code or until the day from which such goods are considered to be placed under the customs procedure of a free customs zone in the territory of a port FEZ or a logistic FEZ in accordance with Article 284 of this Code, including during their temporary storage, and also, when transporting (moving) them in accordance with the customs procedure of customs transit, in the future when performing customs operations against them, shall be considered as imported into the customs territory of the Eurasian Economic Union in an unusable, damaged or defective state.
Article 36. Foreign goods, which by a court decision are confiscated or converted into state ownership or foreclosed
1. Foreign goods that, by a court decision, are confiscated or converted into state property shall not be subject to placement under the customs procedures, and goods for personal use shall not be subject to release for free circulation. These goods shall acquire the status of goods of the Eurasian Economic Union from the date of entry into force of such a decision.
2. Foreign goods, for which, the recovery is levied in payment of customs duties, taxes, special, anti-dumping and countervailing duties by the court decision, shall acquire the status of goods of the Eurasian Economic Union from the date of entry into force of such a decision.
The goods specified in this paragraph after the acquisition of the status of goods of the Eurasian Economic Union shall not be subject to placement under the customs procedures.
Article 37. Selection of samples and (or) sampling of goods by interested persons and state bodies of the member states of the Eurasian Economic Union
1. Interested persons and state bodies of the member states of the Eurasian Economic Union shall have the right to select samples and (or) conduct sampling of goods that are under the customs control with the permission of the customs authority.
2. A permission for selection of samples and (or) sampling of goods shall be issued by the customs authority, if such selection:
1) does not impede the conduct of customs control;
2) does not change the characteristics of goods;
3) does not entail evasion from payment of customs duties and taxes or non-compliance with prohibitions and restrictions, measures to protect the internal market.
3. A permission for selection of samples and (or) sampling of goods or refusal of such permission shall be issued not later than one working day following the day of the appeal of persons and bodies specified in paragraph 1 of this article.
4. A separate customs declaration for samples and (or) sampling of goods shall not be submitted, provided that they will be indicated in the declaration for goods when placing the goods under the customs procedures, and when moving the goods across the customs border of the Eurasian Economic Union in the manner and under the conditions, provided for by chapters 39 and 42 of this Code - in the passenger customs declaration.
Article 38. Submission of reports to customs authorities
1. Persons engaged in activities in the customs area, the authorized economic operators and persons owning and (or) using foreign goods, as well as goods of the Eurasian Economic Union placed under the customs procedure of a free customs zone and the customs procedure of a free warehouse, shall be obliged to submit reports to customs authorities on the stored, transported, sold, processed and (or) used goods, as well as on customs operations performed.
2. The method of reporting, the forms of reports, the structure and format of the reports in an electronic form, the procedure for completing them, the procedure and deadlines for reporting, including the cases where the reporting specified in paragraph 1 of this article is submitted only at the request of the customs authority, shall be approved by the authorized body.
Chapter 4. UNIFIED COMMODITY NOMENCLATURE OF FOREIGN ECONOMIC ACTIVITY OF EURASIAN ECONOMIC UNION. CLASSIFICATION OF GOODS
Article 39. Unified Commodity nomenclature of foreign economic activity of the Eurasian Economic Union and its maintenance
1. The Unified Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (hereinafter referred to as the Commodity nomenclature of foreign economic activity) shall be a system for describing and coding goods that is used to classify goods for the purpose of applying customs and tariff regulation measures, export customs duties, prohibitions and restrictions, measures to protect the internal market, and maintenance of customs statistics.
The Commodity nomenclature of foreign economic activity can be used for the purposes of taxing the goods and for other purposes stipulated by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, as well as by other legislation of the Republic of Kazakhstan.
2. The international framework of the Commodity nomenclature of foreign economic activity shall be the Harmonized system for description and coding of goods of the World Customs Organization and the Unified Commodity nomenclature of foreign economic activity of the Commonwealth of Independent States.
3. The Commodity nomenclature of foreign economic activity shall be approved by the Commission.
4. Explanations to the Commodity nomenclature of foreign economic activity shall be adopted by the Commission.
5. The Commodity nomenclature of foreign economic activity shall be maintained by the Commission. To this end, the Commission shall:
1) monitor the changes in the international framework of the Commodity nomenclature of foreign economic activity, as well as explanations on interpretation of this international framework;
2) harmonize the Commodity nomenclature of foreign economic activity and the explanations to it with its international framework;
3) make amendments to the Commodity nomenclature of foreign economic activity and explanations to it at the suggestion of the member states of the Eurasian Economic Union;
4) compile and submit to the authorized state bodies of the member states of the Eurasian Economic Union the information on conformity of codes of the Commodity nomenclature of foreign economic activity at the level of commodity items, sub-items and sub-sub-items in the form of tables in transition to the next version of its international framework;
5) prepare and submit the Commodity nomenclature of foreign economic activity and explanations to it to the authorized state bodies of the member states of the Eurasian Economic Union;
6) perform other functions necessary for maintenance of the Commodity nomenclature of foreign economic activity.
6. The procedure for maintenance of the Commodity nomenclature of foreign economic activity by the Commission, including amending and explaining it, as well as the interaction on these issues between the Commission and the authorized state bodies of the member states of the Eurasian Economic Union, shall be determined by the Commission.
Article 40. Classification of goods
1. Classification of goods shall mean the phased assignment of the reviewed goods to specific commodity items, sub-items and sub-sub-items under the Commodity nomenclature of foreign economic activity.
Classification of goods shall be carried out based on the main criteria:
1) the function that the product performs;
2) the material from which the goods are made.
At that, the principle of unambiguous reference of goods shall be followed, taking into account, the degree of their processing to commodity sub-sub-items on the basis of the Basic rules for interpretation of the Commodity nomenclature of foreign economic activity and notes to sections, groups (including notes to commodity items, sub-items), as well as additional notes clarifying specific classification issues.
2. The declarant and other persons shall carry out the classification of goods in accordance with the Commodity nomenclature of foreign economic activity in the course of customs declaration and in other cases when, in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, the customs authority is informed about the code of the goods in accordance with the Commodity nomenclature of foreign economic activity.
When classifying goods, customs authorities, declarants or other persons shall use:
1) Basic rules of interpretation of the Commodity nomenclature of foreign economic activity;
2) notes to sections, groups, positions.
For the purposes of the uniform application of the Commodity nomenclature of foreign economic activity, customs authorities, declarants or other persons may use:
1) explanations to the Commodity nomenclature of foreign economic activity;
2) compendium of classification opinions of the Committee on the Harmonized system of the World Customs Organization;
3) an electronic base of preliminary decisions on classification of goods of the authorized body;
4) clarifications on classification of certain types of goods of the Commission and the authorized body.
In the case of customs declaration, the classification of goods shall not be carried out if, in accordance with this Code, the information on the code of the goods in accordance with the Commodity nomenclature of foreign economic activity is not indicated in the customs declaration. In this case, the verification of the correct classification of goods before the release of goods shall be carried out only in cases determined by the risk management system.
Verification of the correct classification of goods shall be carried out by the customs authority within the framework of customs control after the release of goods conducted in accordance with the procedure established by Chapters 47 and 48 of this Code.
3. The customs authority shall classify goods in the following cases:
1) detection by the customs authority both before and after the release of goods of their incorrect classification under customs declaration. In this case, the customs authority shall take a decision on classification of goods, which is mandatory for execution. The form of the decision on classification of goods, the procedure and time limits for its adoption shall be approved by the authorized body;
2) calculation of customs duties, taxes, special, anti-dumping, countervailing duties payable:
in accordance with article 88, paragraph 5 of article 136, paragraph 11 of article 217, paragraph 12 of article 278, paragraph 9 of article 288, paragraph 6 of article 297 and article 399 of this Code;
upon occurrence of circumstances specified in paragraph 4 of article 157, paragraph 3 of article 163, paragraph 4 of article 174, paragraph 5 of article 233, paragraph 8 of article 362, paragraph 4 of article 363, paragraph 4 of article 367, paragraphs 3 and 8 of article 378 and paragraph 3 of article 392 of this Code;
if the declarant fails to perform actions, specified in paragraph 8 of Article 190 of this Code;
3) other cases provided for in this chapter.
4. If when classifying the goods in the cases provided for by subparagraph 2) of paragraph 3 of this article, the customs authority does not have precise information on the characteristics of goods, their names or other information necessary for classifying the goods at the level of ten digits, the definition of the code of goods shall be allowed in accordance with Commodity nomenclature of foreign economic activity at the level of not less than the first four digits based on available information about the characteristics of the goods affecting the classification characteristics.
5. When classifying goods, customs authorities, declarants and other persons take into account copies of customs declarations of the country of departure (if any), conclusions, certificates of independent expert organizations, as well as information specified in shipping documents.
6. The codes of goods indicated in commercial, transport (traffic) and (or) other documents, as well as in conclusions, references, certificates of expertise issued by expert institutions, shall not be mandatory for classification of goods.
Footnote. Article 40 as amended by the Law of the Republic of Kazakhstan dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).Article 41. Decisions on classification of goods, decisions and clarifications on classification of certain types of goods, taken by customs authorities
1. Upon the application of the persons, the customs authorities may carry out the classification of goods prior to their customs declaration by taking preliminary decisions on classification of goods in accordance with the Commodity nomenclature of foreign economic activity (hereinafter - preliminary decisions on classification of goods) and decisions on classification of goods transported across the customs border of the Eurasian Economic union in an unassembled or disassembled form, including in incomplete or uncompleted form.
2. Preliminary decisions on classification of goods shall be made in accordance with this chapter.
3. Decisions on classification of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form, shall be taken in the manner and within time limits, established by this chapter. The form of the decision on classification of goods provided for in this paragraph shall be approved by the authorized body.
The list of goods for which the decisions are made by the customs authorities on classification of goods specified in part one of this paragraph for the purposes of customs declaration, taking into account the peculiarities, specified in Article 190 of this Code, shall be determined by the Commission, and in cases provided by the Commission, - by the authorized body.
4. Preliminary decisions on classification of goods shall be applied on the territory of a member state of the Eurasian Economic Union, whose customs authorities have adopted such preliminary decisions on classification of goods, and in the case provided for in part two of this paragraph, also in the territories of other member states of the Eurasian Economic Union. In the course of customs declaration of goods, the information on codes of goods in accordance with the Commodity nomenclature of foreign economic activity shall be indicated in declarations for goods in accordance with the taken preliminary decisions on classification of goods.
In the course of customs declaration in accordance with the customs procedure of customs transit of goods that move across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form, and that move across the customs border of the Eurasian Economic Union within a certain period of time by one or several vehicles, in respect of which preliminary decisions on classification of goods have been made, the information about the codes of goods may be indicated in accordance with the Commodity nomenclature of foreign economic activity specified in such preliminary decisions on classification of goods.
5. Decisions on classification of goods transported across the customs border of the Eurasian Economic Union, in unassembled or disassembled form, including incomplete or uncompleted form, shall be applied on the territory of a member state of the Eurasian Economic Union, whose customs authorities have taken such decisions.
Decisions on classification of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including incomplete or uncompleted form, shall also apply in the territories of other member states of the Eurasian Economic Union under customs declaration in accordance with the customs procedure of customs transit of components of goods, transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form specified in such decisions, that move across the customs border of the Eurasian Economic Union during the validity of these decisions by one or more vehicles and travel to a member state of the Eurasian Economic Union, whose customs authorities have taken such decisions. In the course of customs declarations of components of such goods, the transit declarations may indicate the information on the codes of goods in complete or completed form in accordance with the Commodity nomenclature of foreign economic activity in accordance with the adopted decisions on classification of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form.
6. For the purposes of application of the provisions of this chapter, a certain type of goods is a set of goods that have common classification characteristics that allow attributing goods with specific names, specific brands, models, articles, modifications and other similar individual characteristics to one code in accordance with the Commodity nomenclature of foreign economic activity.
Article 42. Decisions and clarifications of the authorized body on classification of certain types of goods
1. In order to ensure a uniform application of the Commodity nomenclature of foreign economic activity, the authorized body shall take decisions and clarify classification of certain types of goods in the following cases:
when the authorized body identifies a different approach to classification of goods by territorial customs authorities;
at the initiative of territorial customs authorities.
2. The decision and clarification on classification of certain types of goods shall be taken in the form of a decision of the authorized body on classification of certain types of goods and shall enter into force from the date of adoption of such decision.
Decisions of the authorized body on classification of certain types of goods shall be mandatory for classification of goods on the territory of the Republic of Kazakhstan.
3. From the date of entry into force of the decision of the authorized body on classification of certain types of goods:
the decisions on classification of goods adopted by the customs authorities in accordance with subparagraph 1) of paragraph 3 of Article 40 of this Code shall be subject to change;
preliminary decisions on classification of goods shall not apply and shall be subject to withdrawal in accordance with subparagraph 3) of paragraph 6 of Article 47 within the time limits specified in part two of paragraph 7 of Article 47 of this Code;
the decisions on classification of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including incomplete or uncompleted form, adopted by the customs authorities in accordance with paragraph 1 of Article 41 of this Code, shall be subject to change in accordance with subparagraph 1) of paragraph 1 of Article 51 of this Code within the time limits established by part two of paragraph 2 of Article 51 of this Code.
4. Decisions of the authorized body on classification of certain types of goods shall be subject to change in the following cases:
1) changes in the Commodity nomenclature of foreign economic activity;
2) identification of errors made in adoption of such decisions and (or) clarifications by the authorized body and not affecting the classification of certain types of goods in accordance with the Commodity nomenclature of foreign economic activity.
Decision of the authorized body on classification of certain types of goods shall become invalid in the event of the Commission's decision on classification of certain types of goods in accordance with Article 43 of this Code in respect of goods on which the decisions of the authorized body are taken on classification of certain types of goods from the date of entry into force of this decision made by the Commission.
The decision to change the decision of the authorized body on classification of certain types of goods shall be taken by the authorized body within thirty calendar days from the moment of occurrence of the cases specified in subparagraphs 1) and 2) of part one of this paragraph, and shall enter into force on the date of the decision-making.
5. The authorized body shall ensure publication of decisions of the authorized body on classification of certain types of goods.
6. Decisions of the authorized body on classification of certain types of goods shall be subject to registration.
Article 43. Decisions and clarifications of the Commission on classification of certain types of goods
1. In order to ensure the uniform application of the Commodity nomenclature of foreign economic activity, the Commission shall take decisions on classification of certain types of goods on the basis of suggestions of the customs authorities of the member states of the Eurasian Economic Union.
When the Commission determines the various classification of goods in the decisions made by the customs authorities on classification of goods, in decisions or clarifications on classification of certain types of goods adopted (given) by the customs authorities of the Eurasian Economic Union in accordance with paragraph 1 of Article 42 of this Code, the Commission shall make decisions on classification of certain types of goods on their own initiative.
2. Decisions on classification of certain types of goods shall be taken in the form of decisions of the Commission.
3. From the date of entry into force of the decision of the Commission adopted in accordance with this article, the decisions and clarifications on classification of certain types of goods, taken (given) by the authorized body in accordance with paragraph 1 of Article 42 of this Code in respect of the types of goods for which the decision was taken by the Commission, shall not be applied and shall be subject to cancellation. Decisions on cancellation of decisions and clarifications on classification of certain types of goods taken by the authorized body in accordance with paragraph 1 of Article 42 of this Code shall come into force from the date of entry into force of the decision of the Commission, taken in accordance with this article.
4. Decisions of the Commission adopted in accordance with this article shall be recognized as invalid or subject to change on the following grounds:
1) change in the Commodity nomenclature of foreign economic activity;
2) identification of errors made in adoption of such decisions of the Commission and not affecting the classification of certain types of goods in accordance with the Commodity nomenclature of foreign economic activity;
3) obtaining additional information on specific types of goods, specified in the Commission's decision, affecting the codes of certain types of goods in accordance with the Commodity nomenclature of foreign economic activity, the description of certain types of goods and application of the Basic rules of interpretation of the Commodity nomenclature of foreign economic activity;
4) recognition by the Court of the Eurasian Economic Union of the decision of the Commission adopted in accordance with this article or its individual provisions, not complying with the Treaty on the Union, international treaties within the framework of the Eurasian Economic Union and (or) decisions of the bodies of the Eurasian Economic Union.
5. The procedure for preparation of the Commission's decisions on classification of certain types of goods, including the rules for submission of suggestions to the Commission by the customs authorities of the member states of the Eurasian Economic Union for adoption of such decisions, their consideration by the Commission, the approval by the customs authorities of the member states of the Eurasian Economic Union of draft decisions of the Commission prepared in accordance with part two of paragraph 1 of this article, shall be determined by the Commission.
6. The Commission shall give explanations on classification of certain types of goods upon the suggestions of the customs authorities of the member states of the Eurasian Economic Union.
Clarifications on classification of certain types of goods shall be adopted in the form of recommendations of the Commission.
Clarifications on classification of certain types of goods shall be adopted if the customs authorities of the member states of the Eurasian Economic Union, defined in accordance with paragraph 1 of Article 42 of this Code, shall have a common opinion on classification of such goods in accordance with the Commodity nomenclature of foreign economic activity.
The procedure for preparing the Commission's clarifications on classification of certain types of goods, including the rules for submission of suggestions to the Commission by the customs authorities of the member states of the Eurasian Economic Union for giving such explanations, their consideration by the Commission, and coordination of such explanations with the customs authorities of the member states of the Eurasian Economic Union shall be determined by the Commission.
Article 44. Procedure for adoption of a preliminary decision on classification of goods
1. The procedure for adoption of a preliminary decision on classification of goods shall be determined by this chapter.
2. A preliminary decision on classification of goods shall be made by the authorized body or by the customs authority (customs authorities) specified by the authorized body.
3. A preliminary decision on classification of goods shall be taken for each product name, which includes a certain brand, model, article and modification.
4. The form of a preliminary decision on classification of goods, the procedure for filling it in and making changes (additions) to such a preliminary decision on classification of goods shall be determined by the Commission.
5. In case of loss of the preliminary decision on the classification of goods by the person who received it, the customs authority, on the basis of an application containing information about the lost preliminary decision on the classification of goods, within three working days from the date of receipt by the customs authority of the application, issues to such person a duplicate of the preliminary decision on the classification of goods.
When issuing a duplicate, the customs fee for making a preliminary decision shall not be charged.
In order to receive a duplicate, the applicant sends an application in an arbitrary form in an electronic format or a paper document to the customs authority that has taken a preliminary decision on classification of goods.
The duplicate of the preliminary decision on classification of goods, shall indicate all the information contained in the original preliminary decision, including the registration number and the date of adoption of the preliminary decision on classification of goods, and a "Duplicate" mark shall be made.
The validity period for the duplicate of the preliminary decision on classification of goods shall be the validity period of the original preliminary decision on classification of goods.
Footnote. Article 44 as amended by the Law of the Republic of Kazakhstan dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).Article 45. Application for adoption of a preliminary decision on classification of goods
1. A preliminary decision on classification of goods shall be made by the customs authority on the basis of a person's application for a preliminary decision on classification of goods (hereinafter in this chapter - the applicant) submitted in the form approved by the authorized body, in the form of an electronic document or on paper.
2. The application for a preliminary decision on classification of goods must contain the full commercial name, trade name, main technical and commercial characteristics of the goods and other information that allows the goods to be uniquely classified, as well as the information on payment of customs fees for making a preliminary decision on classification of goods.
A copy of the document on payment of the customs fee for adoption of a preliminary decision on classification of goods shall be attached to the application for a preliminary decision on classification of goods submitted in the form of a document on paper.
The application for a preliminary decision on the classification of goods submitted in the form of an electronic document shall be accompanied by electronic or scanned copies of documents confirming the information and data referred to in parts one, four and five of this paragraph.
If necessary, samples and / or sampling of goods for customs examination, as well as photographs, drawings, schemes, product passports and other documents required for making a preliminary decision on classification of goods, certified by the applicant's seal (if any), shall be submitted.
The customs authority shall have the right to request translation of the information contained in the documents, attached to the application for a preliminary decision on classification of goods, drawn up in a language other than Kazakh or Russian.
The procedure and cases of appointment of customs expertise when making a preliminary decision on classification of goods shall be approved by the authorized body.
3. If the documents and information provided by the applicant are not sufficient to make a preliminary decision on the classification of goods or are not presented in full, the customs authority shall send a request for additional information to the applicant not later than five working days from the day the application for a preliminary decision on the classification of goods is received by the customs authority.
Additional information should be submitted not later than sixty calendar days from the date when the request was sent to the applicant by the customs authority on the need for additional information.
4. In cases where additional information is not provided within the prescribed time limit or if the additional information provided does not contain information allowing to make a preliminary decision on classification of goods, the customs authority shall refuse to make such a preliminary decision on classification of goods and notify the applicant about it, specifying the reasons for the refusal. At that, the customs fee paid by the applicant for making a preliminary decision on classification of goods shall not be returned.
5. The customs authorities shall register preliminary decisions on classification of goods in the registration log of preliminary decisions on classification of goods in the manner and in the form approved by the authorized body.
Footnote. Article 45 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted upon expiry of ten calendar days after its first official publication).Article 46. Term and validity period of preliminary decision on classification of goods
1. A preliminary decision on the classification of goods shall be made not later than ten working days from the day of registration of the application for a preliminary decision on the classification of goods with the customs authority. For goods in respect of which prior decisions have been taken to classify goods with the same name (commercial name, trade name (trade mark) including the same make, model, article and modification, a preliminary decision on the classification of goods shall be made no later than five working days from the day of registration of the application for a preliminary decision on the classification of goods with the customs authorities.
If it is necessary to submit additional information in accordance with paragraph 3 of Article 45 of this Code, the period specified in part one of this paragraph shall be suspended from the day the request is sent to the applicant by the customs authority on the need for additional information and shall be resumed from the date of receipt of additional information by the customs authority.
If a customs examination is needed to take a preliminary decision on classification of goods, the duration of the period specified in part one of this paragraph shall be suspended for ten working days from the date of sending by the customs authority of the decision on appointment of customs examination and shall be resumed from the date of expiration of the period for suspension of the adoption of a preliminary decision on classification of goods.
The procedure and cases of conduct of customs examination for longer periods than those specified in part three of this paragraph shall be approved by the authorized body.
2. A preliminary decision on classification of goods shall be valid for three years from the date of its adoption.
Footnote. Article 46 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted ten calendar days after its first official publication).Article 47. Amendment of a preliminary decision on classification of goods, termination of its validity or withdrawal
1. The customs authority shall take a decision to amend its preliminary decision on classification of goods, as well as the decision to terminate the action or the decision to withdraw the preliminary decision on classification of goods, taken by it or by a lower customs authority.
2. The decision to amend the preliminary decision on classification of goods shall be taken in the event that the customs authority or the applicant finds errors made in adoption of this preliminary decision on classification of goods and which do not affect the information on the code of the goods in accordance with the Commodity nomenclature of foreign economic activity.
The decision to amend the preliminary decision on classification of goods shall come into force from the date of adoption of such a preliminary decision on classification of goods.
3. The decision to terminate the preliminary decision on classification of goods shall be taken in cases where:
1) the customs authority has established that the applicant submitted documents containing inaccurate and (or) incomplete information, forged documents or inaccurate and (or) incomplete information for adoption of this preliminary decision on classification of goods;
2) the customs body has identified the errors that were made when making this preliminary decision on classification of goods and which affect the information on the code of the goods in accordance with the Commodity nomenclature of foreign economic activity.
4. The decision to terminate the preliminary decision on classification of goods in the case specified in subparagraph 1) of paragraph 3 of this article shall come into force from the date of adoption of such preliminary decision on classification of goods.
The decision to terminate the preliminary decision on classification of goods in the case specified in subparagraph 2) of paragraph 3 of this article shall come into force from the date of adoption of this decision to terminate the preliminary decision on classification of goods.
5. When making a decision to terminate preliminary decision on classification of goods in the case specified in subparagraph 2) of paragraph 3 of this article, the customs authority that issued the preliminary decision on classification of goods not later than ten working days from the date of adoption of the decision to terminate the preliminary decision on classification of goods shall take a new preliminary decision on classification of goods on the basis of information provided by the applicant when applying for a preliminary decision on classification of goods whose validity is terminated. Such a new preliminary decision on classification of goods shall come into force from the date of its adoption.
6. The decision to withdraw a preliminary decision on classification of goods shall be taken in cases where:
1) the Commodity nomenclature of foreign economic activity received changes affecting classification of goods in respect of which this preliminary decision on classification of goods has been taken;
2) the Commission made a decision on classification of certain types of goods, entailing a change in classification of goods specified in this preliminary decision on classification of goods;
3) the authorized body made decisions or clarified classification of certain types of goods in accordance with paragraph 1 of Article 42 of this Code, involving a change in classification of goods specified in this preliminary decision on classification of goods;
4) the World Customs Organization made decisions on classification of goods used by the member states of the Eurasian Economic Union.
7. The decision to withdraw a preliminary decision on classification of goods in cases provided for in subparagraphs 1) and 2) of paragraph 6 of this article shall be taken by the customs authority not later than thirty calendar days from the date of the official publication of the relevant decision of the Commission and shall come into force from the date of entry into force of such decision of the Commission.
The decision to withdraw the preliminary decision on classification of goods in cases provided for in subparagraph 3) of paragraph 6 of this article shall be taken by the authorized body not later than thirty calendar days from the date of official publication of the relevant decisions or clarifications on classification of certain types of goods, made (given) by the customs authorities in accordance with paragraph 1 of Article 42 of this Code, and shall come into force simultaneously with such decisions or clarifications on classification of certain types of goods.
The decision to withdraw a preliminary decision on classification of goods in the case provided for in subparagraph 4) of paragraph 6 of this article shall be made by the customs authority not later than sixty calendar days from the date of adoption by the World Customs Organization of the relevant decisions on classification of goods and shall enter into force on the date of adoption of the decision to withdraw the preliminary decision on classification of goods.
8. The decision to amend the preliminary decision on classification of goods, the decision to terminate the preliminary decision on classification of goods, the decision to withdraw the preliminary decision on classification of goods shall be sent to the applicant, specifying the reasons for making such decisions, and notified to the customs authorities not later than the day, following the day of making such decisions.
Article 48. Publicity of preliminary decisions on classification of goods
Information from preliminary decisions on classification of goods, except for the information constituting state, commercial, banking, tax and other secrets protected by law, as well as other confidential information relating to the person concerned, shall be posted on the official website of the Eurasian Economic Union.
The procedure for sending such information by the customs authorities to the Commission, including the technical conditions for submission of information, shall be determined by the Commission.
Article 49. Procedure for making a decision on classification of goods in an unassembled or disassembled form, including in incomplete or uncompleted form
1. The decision to classify goods in unassembled or disassembled form, including incomplete or unfinished goods, which are intended to be imported in various consignments over a period of time (hereinafter in this chapter - the decision on the classification of goods in unassembled form), the particulars of the declaration of which are laid down in Article 190 of this Code, shall be made based on the application of the person (hereinafter in this сhapter - the applicant) in the form of an electronic document or a document on paper by the authorised body or by a territorial customs authority in cases determined by the authorised body. The application form for a decision on the classification of goods in unassembled form shall be approved by the authorised body.
2. The decision on classification of goods in an unassembled state shall be taken with simultaneous observance of the following conditions:
a contract (agreement) is concluded on behalf of the applicant;
the applicant is the recipient of the goods.
3. The application for the decision on classification of goods in unassembled form should contain information about:
contract (agreement);
applicant;
goods (name, list of components of the goods);
the period of delivery of the goods;
customs procedure, under which the goods will be placed;
name of the customs authority, where the goods will be declared.
4. The application for a decision on the classification of goods in unassembled form, filed in paper form, shall be accompanied by documents in paper form, and, filed as an electronic document, by electronic or scanned copies of the following documents:
notarized copy of the contract (agreement);
documents on the basis of which a decision is taken on classification of goods in an unassembled state (technical description of the goods and their components, specifying the principle of operation and functions, description of the method of installation or assembly, description of the materials from which the goods and components are made, assembly drawings, photo opportunities, manufacturers' catalogs, video material, detailed product specification).
5. An application to the authorized body or territorial customs authority shall be submitted before registration of a declaration of goods by the customs authority submitted by the declarant for placement under the customs procedure (except for the customs procedure of customs transit) with respect to the first consignment of goods imported in unassembled or disassembled form, including in incomplete or uncompleted form.
6. If the documents and information submitted by the applicant are insufficient to make a decision on classification of goods unassembled, the authorized body or the territorial customs authority shall notify the applicant about the need for additional information not later than ten working days from the date of receipt of the application for the decision on classification of goods in an unassembled form.
The additional information must be submitted within thirty calendar days from the date of the written or electronic notification to the applicant.
7. If the additional information is not provided within the period specified in part 2 of paragraph 6 of this article, or the applicant refused to submit documents and information necessary for classification of goods, the authorized body or territorial customs body shall refuse to take a decision on classification of goods in unassembled form indicating the grounds for refusal.
8. Refusal to take a decision on classification of goods in an unassembled form shall be made on the following grounds:
if the components of the goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form, in accordance with the classification rules do not form the goods classified by the code of the completed or complete goods;
in the presence of conflicting information specified in the application and documents attached to it.
9. The authorized body or the territorial customs authority shall register the decisions on classification of goods in an unassembled form in the registration log of decisions on classification of goods in an unassembled form in the manner and form approved by the authorized body.
Footnote. Article 49 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted upon expiry of ten calendar days after its first official publication).Article 50. Term for making a decision on classification of goods in an unassembled form and validity period of such decision
1. The decision on the classification of goods in unassembled form shall be made not later than twenty working days from the date of registration of the application with the authorised body or the territorial customs authority.
If it is necessary to submit additional information in accordance with paragraph 6 of Article 49 of this Code, the period specified in part one of this paragraph, shall be suspended and resumed from the date of receipt of the last document containing the requested information to the authorized body or territorial customs authority.
2. The decision on classification of goods in unassembled form shall come into force from the date of its adoption and shall be valid for two years, calculated from the date of adoption of the decision on classification of goods in an unassembled form.
3. The form of the decision on classification of goods in unassembled form shall be approved by the authorized body.
Footnote. Article 50 as amended by Law of the RK № 407-VI of RK dated 05.01.2021 (shall be enacted upon expiry of ten calendar days after its first official publication).Article 51. Change or termination of decision on classification of goods in an unassembled form
1. A change in the decision on classification of goods in an unassembled form shall be made in the following cases:
1) adoption by the authorized body of a decision on classification of certain types of goods, mandatory for execution by customs authorities;
2) identification of errors, typos made when taking a decision on classification of goods in an unassembled form by the authorized body or territorial customs authority or when preparing documents by the applicant;
3) changes in the Commodity nomenclature of foreign economic activity;
4) amendments to the contract (agreement).
2. The decision to change the decision on classification of goods in an unassembled form shall enter into force on the date specified in the decision to change the decision on classification of goods in an unassembled form, except for the case provided for by subparagraph 1) of paragraph 1 of this article.
In the event that the decision of the authorized body is taken on classification of certain types of goods as provided for in subparagraph 1) of paragraph 1 of this article, the decision to change the decision on classification of goods in an unassembled form shall be taken by the authorized body or territorial customs authority not later than thirty calendar days from the date of the official publication of the decision of the authorized body on classification of certain types of goods and shall come into force simultaneously with the decision of the authorized body on classification of certain types of goods.
3. The decision on classification of goods in an unassembled form shall be terminated in cases when:
1) the authorized body or territorial customs authority established that the applicant submitted documents containing unreliable and (or) incomplete information, forged documents or unreliable and (or) incomplete information for the decision on classification of goods in unassembled form;
2) the declaration for goods is not filed within the time limits stipulated by the customs legislation of the Republic of Kazakhstan;
3) the applicant has refused to supply the goods in writing or electronically, including where components of the goods have been released.
The decision to terminate the decision on classification of goods in an unassembled form shall not be taken if the released components of the goods, by virtue of the basic classification rules, refer to the classification code of the completed or complete goods specified in the decision on classification of goods in an unassembled form.
The decision to terminate the decision on classification of goods in an unassembled form shall come into force from the date of adoption of the decision on classification of goods in an unassembled form.
Footnote. Article 51 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted ten calendar days after its first official publication).Article 52. Classification of goods upon termination of decision on classification of goods in an unassembled form
Upon termination of the decision on classification of goods in an unassembled form, the delivered components of the goods shall be subject to customs declaration with the submission of a declaration for goods in the manner prescribed by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan. At that, these components of the goods shall be classified in accordance with the Commodity nomenclature of foreign economic activity as separate goods.
Article 53. Recordkeeping of decisions on classification of goods in an unassembled form
Recordkeeping of decisions on classification of goods in an unassembled form shall be carried out by the authorized body.
Article 54. Extension of validity period of decision on classification of goods in an unassembled form
1. The authorized body or territorial customs authority, in the presence of an application for extension of the validity period of the decision on classification of goods in an unassembled form, submitted by the applicant before the expiration of the decision on classification of goods in an unassembled form, shall extend the validity period of the said decision for the period of full delivery of all components of the goods, but for a period not exceeding one year.
At that, the validity period of the decision on classification of goods in an unassembled form shall be suspended and resumed from the date of adoption of the decision to extend the validity period of the decision on classification of goods in an unassembled form.
2. In the application for extension of the validity of the decision on the classification of goods in unassembled form submitted to the authorised body or to a territorial customs authority, the applicant shall indicate the following information:
1) the number and date of the decision on classification of goods in an unassembled form, in accordance with which the customs declaration of individual components of the goods shall be carried out according to the single code of the Commodity nomenclature of foreign economic activity;
2) requisites of the contract (agreement), according to which the customs declaration of individual components of the goods shall be carried out according to the single code of the Commodity nomenclature of foreign economic activity;
3) the reasons why it is impossible to complete the customs declaration of all individual components of the goods during the validity period of the decision on classification of goods in an unassembled form;
4) the name of the customs body that performs customs declaration of individual components of the goods;
5) the date of completion of importation of the last consignment of the components of goods.
3. The application for extension of the validity period of the decision on classification of goods in unassembled form shall be attached with the copies of issued declarations for goods submitted for the release of imported components of the goods.
4. An application for extension of the validity term of the decision on classification of goods in an unassembled form shall be considered within ten working days from the date of its registration in the authorized body or territorial customs authority.
5. The decision to extend the validity period of the decision on classification of goods in unassembled form shall be made in two copies.
The first copy shall be sent to the applicant. The second copy shall be sent to the customs authority that carried out the customs declaration of the goods in an unassembled or disassembled form, including in incomplete or uncompleted form, supplied by various consignments within a certain period of time.
Footnote. Article 54 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted ten calendar days after its first official publication).Chapter 5. ORIGIN OF GOODS
Article 55. Determination of the origin of goods
1. Determination of the origin of goods imported into the customs territory of the Eurasian Economic Union shall be carried out for the purposes and under the rules for determining the origin of goods, which are provided for in accordance with the Treaty on the Union (hereinafter - rules for determination of the origin of imported goods).
2. The origin of goods exported from the customs territory of the Eurasian Economic Union shall be determined in accordance with the rules established by the Commission, unless other rules are established by international treaties within the framework of the Eurasian Economic Union, international treaties of the Eurasian Economic Union with a third party or international treaties of the Republic of Kazakhstan (hereinafter - rules for determination of the origin of exported goods).
Article 56. Confirmation of the origin of goods and documents on the origin of goods
1. The origin of goods shall be confirmed in all cases when the application of measures of customs and tariff regulation, prohibitions and restrictions, measures to protect the internal market depends on the origin of goods, except for cases provided for in paragraph 2 of this article.
2. Confirmation of the origin of goods shall not be required in cases when:
1) goods imported into the customs territory of the Eurasian Economic Union are placed under the customs procedure of customs transit;
2) the goods are transported across the customs border of the Eurasian Economic Union in accordance with Chapter 39 of this Code;
3) there are cases provided for by the rules for determination of the origin of imported goods or the rules for determination of the origin of exported goods.
3. Regardless of the provisions of paragraph 2 of this article, the origin of goods shall be confirmed if the customs authority finds signs that the goods originate from such country (group of countries, customs union of countries, region or part of the country), the goods originating from which are prohibited:
1) to be imported into the customs territory of the Eurasian Economic Union or to the territory of a member state of the Eurasian Economic Union in accordance with the prohibitions and restrictions established in accordance with the Treaty on the Union;
2) to export from the customs territory of the Eurasian Economic Union or from the territory of the Republic of Kazakhstan in accordance with the prohibitions and restrictions established in accordance with the Treaty on the Union;
3) to import into the territory of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan;
4) to transit through the territory of the Republic of Kazakhstan in accordance with the international treaties of the Republic of Kazakhstan.
4. If the goods, specified in subparagraphs 1), 2) and 3) of paragraph 3 of this article and prohibited in accordance with the legislation of the Republic of Kazakhstan for import into the territory of the Republic of Kazakhstan, are placed under the customs procedure of customs transit for transportation (movement) in the customs territory of the Eurasian Economic union to a member state of the Eurasian Economic Union, on whose territory the importation of such goods is not prohibited, the confirmation of the origin of goods shall not be required.
5. In order to verify compliance with the customs and other legislation of the Republic of Kazakhstan, the customs authorities shall have the right to demand in cases and in the order determined by the legislation of the Republic of Kazakhstan the confirmation of the origin of goods, except for the goods placed under the customs procedure of customs transit for transportation (movement) in the customs territory of the Eurasian Economic Union to another state - a member of the Eurasian Economic Union.
6. Documents on the origin of goods shall be a declaration of origin of goods or a certificate of origin of goods. The origin of goods shall be confirmed by the declaration of origin of goods or the certificate of origin of goods in accordance with the rules of determination of the origin of imported goods or the rules of determination of the origin of the exported goods.
Article 57. Declaration of origin of goods
1. A declaration of origin of goods shall be a commercial or any other document related to the goods and containing information about the origin of goods declared by the manufacturer, seller or sender of the country (group of countries, customs union of countries, region or part of the country) of origin of the goods or the country (group of countries, customs union of countries, region or part of the country) of the export of goods.
2. In the event that it is established that in the declaration of the origin of goods the declared information on the origin of goods is based on other criteria than the criteria, the application of which is established by the rules of determination of the origin of the imported goods or the rules of determination of the origin of the exported goods, such declaration of the origin of goods shall not be considered as a document on the origin of goods.
Article 58. Certificate of origin of goods
1. A certificate of origin of goods shall be a document of a certain form, confirming the origin of goods and issued by the authorized state body or an authorized organization of the country (group of countries, customs union of countries, region or part of the country) of origin of goods or in cases established by the rules of determination of the origin of imported goods or rules of determination of the origin of exported goods - the country (groups of countries, customs union of countries, region or part of the country) of export of goods.
Requirements for a certificate of origin of goods, including for the procedure of its processing and (or) filling, shall be established by the rules of determination of the origin of imported goods or the rules of determination of the origin of exported goods.
2. If in the certificate of origin the information on the origin of goods is based on other criteria than the criteria, the application of which is established by the rules of determination of the origin of the imported goods or the rules of determination of the origin of the exported goods, such certificate of origin of goods shall not be considered as a document of origin of goods.
3. When exporting goods from the customs territory of the Eurasian Economic Union, a certificate of origin of goods shall be issued by authorized state bodies or authorized organizations of the member states of the Eurasian Economic Union if the certificate of origin of goods is required under the terms of the contract, according to the rules of the country (group of countries, customs union of countries, region or part of the country) of importation of goods or if the existence of a certificate of origin of goods is provided for by the rules of determination of origin of exported goods.
Authorized state bodies or authorized organizations of the member states of the Eurasian Economic Union that issued a certificate of origin of goods must keep a copy of it and other documents on the basis of which the origin of goods is determined, for at least three years from the date of issue of the certificate of origin of goods.
4. The certificate of origin of goods shall not be considered as a document on origin of goods if the certificate of origin of goods is issued with violations of the requirements for the procedure for its execution and (or) filling, established by the rules of determination of the origin of imported goods or the rules of determination of the origin of exported goods.
Article 59. Preliminary decisions on origin of goods imported into the customs territory of the Eurasian Economic Union
1. For the purpose of reducing the time for commission of customs operations in the course of customs declaration on the application of persons, the customs authorities, defined by the authorized body, shall take preliminary decisions on the origin of goods imported into the customs territory of the Eurasian Economic Union (hereinafter in this chapter - preliminary decisions on the origin of goods) before the customs declaration of such goods.
2. Preliminary decisions on the origin of goods shall be applied in the territory of the Republic of Kazakhstan during the validity period of such preliminary decisions. In the course of customs declaration of goods for which preliminary decisions have been taken on the origin of goods, the information on their origin shall be indicated in the declarations on goods in accordance with the adopted preliminary decisions on the origin of goods.
Article 60. Procedure for adoption of a preliminary decision on origin of goods
1. The procedure for making a preliminary decision on the origin of goods shall be determined by this chapter.
2. A preliminary decision on the origin of goods shall be made by the customs authorities determined by the authorized body (hereinafter in this chapter - the customs authority).
3. A preliminary decision on the origin of goods shall be taken for each name of goods imported into the customs territory of the Eurasian Economic Union from a particular country.
4. The form of a preliminary decision on the origin of goods, the procedure for filling it in and making changes (additions) to such a preliminary decision on the origin of goods shall be determined by the Commission.
5. In case of loss of a preliminary decision on the origin of goods by the person who received it, the customs authority on the basis of the application containing information about the lost preliminary decision on the origin of goods, within five working days from the date of receipt of the application by the customs authority shall issue a duplicate of the preliminary decision on the origin of goods to such person.
When issuing a duplicate, the customs fee for making a preliminary decision shall not be charged.
In order to receive a duplicate, the applicant sends an application in an arbitrary form in an electronic form or a paper document to the customs authority that has taken a preliminary decision on the origin of goods.
The duplicate of the preliminary decision on the origin of goods shall indicate all information contained in the original preliminary decision on the origin of goods, including the registration number and the date of adoption of the preliminary decision on the origin of goods, and a "Duplicate" mark shall be placed.
The validity period of the duplicate of the preliminary decision on the origin of goods shall be the validity period of the original preliminary decision on the origin of goods.
Article 61. Application on adoption of a preliminary decision on the origin of goods
1. A preliminary decision on the origin of goods shall be made by the customs authority on the basis of an application of the person (hereinafter in this chapter - the applicant) submitted in the form approved by the authorized body in the form of an electronic document or a paper document.
2. An application for adoption of a preliminary decision on the origin of goods must contain information on (about):
1) the applicant (surname, name, patronymic (if it is indicated in the identity document) or name, place of residence or location);
2) goods (full commercial name, trade name (trade mark), main technical and commercial characteristics (functional purpose, type, brand, model, article, description of individual and transport packaging), the code in accordance with the Commodity nomenclature of foreign economic activity, cost) ;
3) the materials from which the goods are manufactured, their origin, codes in accordance with the Harmonized system of description and coding of goods, cost;
4) production and technological operations performed to manufacture the goods;
5) payment of customs fees for adoption of a preliminary decision on the origin of goods.
The application for adoption of a preliminary decision on the origin of goods submitted in the form of a paper document shall be attached with a copy of the document on payment of the customs fee for making a preliminary decision on the origin of goods.
3. Acts of examination of the chambers of commerce and industry and (or) other expert organizations of the country (groups of countries, customs union of countries, region or part of the country) of the producer of goods and a certificate of the origin of goods for which a preliminary decision is made on the origin of goods shall be attached to the application for adoption of a preliminary decision on the origin of goods.
The application for a preliminary decision on the origin of goods may be attached with other documents that support the information specified therein: test reports, experts' conclusions of expert organizations, which contain the results of the commodity survey, documents confirming the transaction providing for the movement of goods across the customs border of the Eurasian Economic Union, calculation of the value of the goods produced, commercial accounts, accounting documents, a detailed description of technological process of manufacturing the goods and other documents indicating that the goods have been fully received, produced or sufficiently processed (processed) in the territory of the country (groups of countries, customs union of countries, region or part of the country) of origin of goods, photographs, drawings, schemes, product certificates and other documents necessary to make a preliminary decision on the origin of goods.
The application for a preliminary decision on the origin of goods may also be attached with samples and / or sampling of the goods.
The customs authority shall have the right to request the translation of the information contained in documents attached to the application for adoption of a preliminary decision on the origin of goods drawn up in a language other than Kazakh or Russian.
4. If the information provided by the applicant is not sufficient for adoption of a preliminary decision on the origin of goods, the customs authority, not later than ten working days from the date of receipt of the application by the customs authority for a preliminary decision on the origin of goods, shall request the additional information.
Additional information should be submitted not later than sixty calendar days from the date of sending by the customs authority of the request to the applicant about the need for additional information.
If the additional information is not provided in the period specified in part two of this paragraph or the additional information provided does not contain information allowing to take a preliminary decision on the origin of goods, the customs authority shall refuse to take such a preliminary decision on the origin of goods and shall notify the applicant about it, specifying the reasons for the refusal.
5. If, in making a preliminary decision on the origin of goods, the signs were revealed that the submitted certificate of origin is unauthentic and (or) contains false information, the customs authority shall have the right to send such certificate of origin to the state body of the Republic of Kazakhstan or an authorized organization that issued and (or) are authorized to verify the certificate of origin of goods, to conduct a verification of such certificate of the origin of goods.
If the state body of the Republic of Kazakhstan or the authorized organization that issued and (or) are authorized to verify the certificate of origin of goods confirm that the certificate of origin of goods is not authentic and (or) contains false information, the customs authority shall refuse to make a preliminary decision on the origin of goods and notify the applicant about this, specifying the reasons for the refusal. At that, the customs fee paid by the applicant for making a preliminary decision on the origin of goods shall not be refunded.
6. The customs authority shall register preliminary decisions on the origin of goods in the registration log of preliminary decisions on the origin of goods in the manner and in the form approved by the authorized body.
Article 62. Term and validity period of preliminary decision on the origin of goods
1. A preliminary decision on the origin of goods shall be taken not later than twenty working days from the date of registration of an application for a preliminary decision on the origin of goods in the customs authority.
In cases where it is necessary to provide additional information in accordance with paragraph 4 of Article 61 of this Code or submission of the certificate of origin of goods for verification in accordance with paragraph 5 of Article 61 of this Code of the period, specified in part one of this paragraph, shall be suspended from the date of submission of a request by the customs authority to the applicant about the need for additional information, either from the date of submission of the certificate of origin of goods for verification and resumed from the day when the customs authority receives additional information or a response from the state body of the Republic of Kazakhstan or an authorized organization that has issued and (or) are authorized to verify the certificate of origin of goods.
When a customs authority sends a certificate of origin of goods for verification in accordance with paragraph 5 of Article 61 of this Code, the customs authority shall notify the applicant of the suspension of the period specified in part one of this paragraph or established in accordance with part two of this paragraph.
2. A preliminary decision on the origin of goods shall be valid during the validity period of the certificate of origin of goods on the basis of which such a preliminary decision was taken.
Article 63. Amendment of preliminary decision on origin of goods, termination of its effect or withdrawal
1. The customs authority shall take a decision to amend its preliminary decision on the origin of goods, as well as the decision to terminate the action or the decision to withdraw the preliminary decision on the origin of goods, taken by it or by a lower customs authority.
2. The decision to amend the preliminary decision on the origin of goods shall be made in the event that the customs authority or the applicant finds errors made in adopting this preliminary decision on the origin of goods and which do not affect the information on the origin of goods.
The decision to amend the preliminary decision on the origin of goods shall come into force from the date of adoption of this preliminary decision on the origin of goods.
3. The decision to terminate the preliminary decision on the origin of goods shall be taken in cases if:
1) the customs authority established that the applicant submitted documents which contain inaccurate and (or) incomplete information, forged documents or inaccurate and (or) incomplete information for adoption of this preliminary decision on the origin of goods;
2) the customs authority has identified the errors, made in adopting this preliminary decision on the origin of goods and which affect the information on the origin of goods.
4. The decision to terminate the preliminary decision on the origin of goods in the case specified in subparagraph 1) of paragraph 3 of this article shall come into force from the date of adoption of this preliminary decision on the origin of goods.
The decision to terminate the preliminary decision on the origin of goods in the case specified in subparagraph 2) of paragraph 3 of this article shall come into force from the date of adoption of this decision to terminate the preliminary decision on the origin of goods.
5. When taking a decision to terminate the preliminary decision on the origin of goods in the case specified in subparagraph 2) of paragraph 3 of this article, the customs authority that issued the preliminary decision on the origin of goods not later than ten working days from the date of adoption of the decision to terminate the preliminary decision on the origin of goods shall take a new preliminary decision on the origin of goods on the basis of the information provided by the applicant when applying for a preliminary decision on the origin of goods, whose validity has terminated. Such a new preliminary decision on the origin of goods shall come into force from the date of its adoption.
6. The decision to withdraw a preliminary decision on the origin of goods shall be taken if the rules of determination of the origin of imported goods have been amended with regard to criteria for determining the origin of goods affecting the determination of the origin of goods for which a preliminary decision on the origin of goods has been taken.
The decision to withdraw a preliminary decision on the origin of goods shall come into force from the date of entry into force of the said amendments in the rules of determination of the origin of imported goods.
7. The decision to amend the preliminary decision on the origin of goods, the decision to terminate the preliminary decision on the origin of goods, the decision to withdraw the preliminary decision on the origin of goods shall be sent to the applicant specifying the reasons for making such decisions, and notified to the customs authorities not later than the day, following the day of making such decisions.
Chapter 6. CUSTOMS VALUE OF GOODS
Article 64.Definitions used in this chapter
For the purposes of this chapter, definitions shall be used that mean the following:
identical goods - goods that are similar in all aspects, including physical characteristics, quality and reputation. Minor discrepancies in appearance shall not constitute a basis for non-recognition of goods identical, if otherwise these goods meet the requirements provided for in this paragraph. Goods shall not be considered identical if they are not produced in the same country as the goods being valued, imported into the customs territory of the Eurasian Economic Union (hereinafter in this chapter - the goods being valued), or if in respect of these goods the design, development, engineering, design work, decoration, development of design, sketches and drawings and other similar works were carried out in the customs territory of the Eurasian Economic Union. The definition "produced" ("manufactured") with respect to goods shall also have the meanings "extracted", "grown up", "manufactured (including by mounting, assembling or disassembling of goods)". Identical goods produced by another person than the manufacturer of the goods being valued shall be considered only if identical goods of the same producer are not identified or the available information is not considered acceptable for use;
homogeneous goods - goods that are not identical in all aspects but having similar characteristics and consisting of similar components, produced from the same materials, which allow them to perform the same functions as the goods being valued and to be commercially interchangeable with them. When determining whether goods are homogeneous, such characteristics as quality, reputation and presence of a trademark shall be taken into account. Goods shall not be considered homogeneous if they are not produced in the same country as the goods being valued, or if design, engineering, design work, decoration, development of design, sketches and drawings and other similar works have been carried out in relation to these goods in the customs territory of the Eurasian Economic Union. The definition "produced" ("manufactured") with respect to goods shall also have the meanings "extracted", "grown up", "manufactured (including by mounting, assembling or disassembling of goods)". Homogenous goods produced by a different person than the manufacturer of the goods being valued shall be considered only if no homogeneous goods of the same producer are found or the available information is not considered acceptable for use;
goods of the same class or type - goods that belong to the same group or series of goods, including identical and homogeneous goods, and the manufacture of which relates to the corresponding type of economic activity;
generally accepted accounting principles - a system of accounting rules applied in the procedure established by the legislation of the Republic of Kazakhstan in the relevant period of time;
interrelated persons - persons who meet at least one of the following conditions:
they are employees or directors (managers) of each other's organizations;
they are legally recognized business partners, that is, they are bound by contractual relations, act for profit and jointly incur costs and losses associated with implementation of joint activities;
they are an employer and an employee;
any person directly or indirectly possesses, controls or owns five or more percent of the issued voting shares of both of them;
one of them directly or indirectly controls the other;
both are directly or indirectly controlled by a third party;
together they directly or indirectly control a third party;
they are relatives or members of the same family.
If persons are partners in a joint venture or other activity, and at that, one of them is the exclusive (sole) agent, exclusive distributor or exclusive concessionaire of the other (however represented), such persons should be considered interrelated for the purposes of this chapter if they meet at least one of these conditions.
A person is considered to control another person, if it has a legal or practical ability to restrict or control the actions of that person.
Article 65. General provisions on customs value of goods
1. The provisions of this chapter shall be based on the general principles and rules established by Article VII of the General Agreement on Tariffs and Trade 1994 (GATT 1994) and the Agreement on application of Article VII of the General Agreement on Tariffs and Trade 1994.
2. The customs value of goods imported into the customs territory of the Eurasian Economic Union (hereinafter in this chapter – the imported goods) shall be determined in accordance with this chapter if, when imported into the customs territory of the Eurasian Economic Union, the goods crossed the customs border of the Eurasian Economic Union and with respect to such goods, for the first time, a different customs procedure is declared than those specified in paragraph 3 of this article. The customs value of imported goods shall be determined in accordance with this chapter also in the event that the customs declaration of goods when they are placed under a different customs procedure than those specified in paragraph 3 of this article is carried out with the peculiarities, specified in Articles 185, 186, 187, 188 and 189 of this Code.
3. Regardless of the provisions of paragraph 2 of this article, the customs value of goods shall not be determined when they are placed under the customs procedure of customs transit, the customs procedure of a customs warehouse, the customs procedure for destruction, the customs procedure of refusal in favor of the state or a special customs procedure.
4. The customs value of goods exported from the customs territory of the Eurasian Economic Union shall be determined in accordance with Article 73 of this Code, taking into account the provisions of this article.
5. The customs value of the goods specified in paragraph 1 of article 279, part two of paragraph 1, paragraphs 2 and 3 of article 289 and part 2 of paragraph 1, paragraphs 2 and 3 of article 298 of this Code, as well as wastes to be placed under the customs procedures in accordance with Articles 250, 275 and 331 of this Code, shall be determined in accordance with this Chapter taking into account the peculiarities, determined by the Commission.
6. For the purposes of calculating customs duties, taxes, special, anti-dumping, countervailing duties payable in accordance with Article 88, paragraph 5 of Article 136, paragraph 11 of Article 217 and paragraph 12 of Article 278 of this Code, the customs value of goods shall be determined in accordance with this Chapter taking into account the peculiarities, determined by the Commission.
For the purposes of calculating customs duties, taxes, special, anti-dumping, countervailing duties payable in the event of circumstances specified in paragraph 4 of Article 157, paragraph 3 of Article 163, paragraph 4 of Article 174, paragraph 5 of Article 233, paragraph 6 of Article 242, paragraph 3 of article 322, paragraph 8 of article 362, paragraph 4 of article 363, paragraph 4 of article 367 and paragraph 3 of article 392 of this Code, as well as the circumstances determined in accordance with article 337 of this Code by the Commission and the Government of the Republic of Kazakhstan, in the cases, determined by the Commission, when the duty to pay customs duties and taxes is subject to execution, the customs value of goods shall be determined in accordance with this chapter and the provisions of these articles.
7. In the event that goods, except for the goods indicated in part two of paragraph 1 of Article 289 and part two of paragraph 1 of Article 298 of this Code, placed under one of the customs procedures provided for by this Code, are placed under another customs procedure or the same customs procedure, the customs value of such goods shall be the customs value of goods determined at their first placement under a different customs procedure than those specified in paragraph 3 of this article, and if the declaration for goods has been amended in the part of information about the customs value of the goods - the customs value, determined at the time of such changes.
The customs value of goods when they are placed under customs procedures, except for the customs procedure of re-export, for completion of the customs procedure of a customs warehouse shall be determined in accordance with this chapter, taking into account the peculiarities, determined by the Commission.
8. The customs value of goods in the Republic of Kazakhstan shall be determined in the national currency of the Republic of Kazakhstan. If, when determining the customs value of goods, it is required to convert foreign currency into the national currency of the Republic of Kazakhstan, such recalculation shall be made at the market exchange rate established in accordance with the tax legislation of the Republic of Kazakhstan (hereinafter - the exchange rate) valid on the day of registration of the customs declaration by the customs authority, unless otherwise established by this Code.
9. The determination of the customs value of goods should not be based on the use of arbitrary or fictitious customs value of goods.
10. The customs value of goods and information relating to its definition must be based on reliable, quantifiable and documented information.
11. Procedures for determining the customs value of goods should be generally applicable, that is, do not differ depending on the sources of supply of goods, including the origin of goods, the type of goods, participants in the transaction and other factors.
12. Procedures for determining the customs value of imported goods should not be used to combat dumping.
13. The provisions of this chapter cannot be regarded as restricting or challenging the rights of customs authorities to ascertain the reliability or accuracy of any statement, document or declaration submitted to confirm the customs value of goods.
14. The customs value of goods shall be determined by the declarant, and in the case when, in accordance with paragraph 2 of Article 83 and taking into account paragraph 3 of Article 135 of this Code, the customs duties, taxes, special, antidumping, countervailing duties are calculated by the customs authority, the customs value of goods shall be determined by the customs authority.
15. The basis for the customs value of imported goods shall be, to the maximum extent possible, the value of transaction with these goods in the meaning defined by Article 66 of this Code.
In case of impossibility to determine the customs value of imported goods at the value of transaction with them, the customs value of goods shall be determined in accordance with Articles 68 and 69 of this Code, applied successively. At that, consultations can be held between the customs authority and the declarant for the purpose of a reasonable choice of the cost basis for determining the customs value of imported goods that meets articles 68 and 69 of this Code. In the course of consultations, the customs authority and the declarant can exchange information available to them provided that commercial secrets are respected.
Consultations shall be conducted in accordance with the procedure and terms determined by the authorized body.
If it is not possible to determine the customs value of imported goods in accordance with Articles 68 and 69 of this Code, the price at which the being valued, identical or homogenous goods were sold in the customs territory of the Eurasian Economic Union can be used as the basis for determining the customs value of goods, in accordance with Article 70 of this Code, or the estimated value of goods in accordance with Article 71 of this Code. The declarant shall have the right to choose the priority of application of these articles in determining the customs value of imported goods.
In the event that articles 66, 68, 69, 70 and 71 of this Code cannot be used to determine the customs value of imported goods, the customs value of goods shall be determined in accordance with Article 72 of this Code.
16. In the event that during the customs declaration of goods the exact value of their customs value cannot be determined due to the fact that on the date of registration by the customs body of the declaration for goods in accordance with the terms of the transaction under which the goods are sold for export to the customs territory of the Eurasian Economic Union, there are no documents containing the exact information necessary for its calculation, it is allowed to postpone the definition of the exact value of the customs value of goods. In this case, the definition and statement of the customs value of goods on the basis of documents and information held by the declarant (hereinafter - the preliminary value of the customs value of goods), as well as the calculation and payment of customs duties, taxes, special, anti-dumping, countervailing duties based on the declared preliminary value of the customs value of goods shall be allowed.
The procedure for the deferred determination of the customs value of goods, including, among other things, the cases of deferred determination of the customs value of goods, peculiarities of application of the method at the value of transaction with imported goods (method 1) when using deferred determination of the customs value of goods, the peculiarities of the statement of information on the preliminary value of the customs value of goods, the procedure and terms for statement of the exact value of the customs value of goods, peculiarities of control of the customs value of goods, shall be determined by Commission and the authorized body in the cases specified by the Commission.
Payment of customs duties, taxes, special, anti-dumping, countervailing duties, additionally accrued on the basis of the exact value of the customs value of goods, shall be made not later than the deadline for declaration of the exact value of the customs value of goods.
17. The Commission shall adopt the acts aimed at ensuring uniform application of the provisions of this chapter when applying the methods for determining the customs value of imported goods based on the relevant provisions of the Agreement on the application of Article VII of the General Agreement on Tariffs and Trade 1994, including explanatory notes to it, as well as documents on customs value of goods adopted by the Committee on customs valuation of the World Trade Organization and the Technical Committee on customs valuation of the World Customs organization.
18. The provisions of this chapter shall not apply to goods for personal use moving across the customs border of the Eurasian Economic Union.
19. Preliminary decisions on application of methods for determining the customs value of imported goods may be taken in cases determined by the authorized body. The procedure, conditions and terms for issuing a preliminary decision on application of methods for determining the customs value of imported goods, as well as the procedure and timing for application of such a preliminary decision shall be established by the authorized body.
Article 66. Method of value of transaction with the imported goods (method 1)
1. The customs value of imported goods shall be the value of transaction with them, that is, the price actually paid or payable for these goods upon their sale for export to the customs territory of the Eurasian Economic Union and supplemented in accordance with Article 67 of this Code, provided that the following conditions are met:
1) there are no restrictions on the rights of the buyer to use and dispose the goods, except for the restrictions that:
limit the geographic region in which the goods can be resold;
substantially do not affect the value of goods;
are established by acts of the bodies of the Eurasian Economic Union or by the legislation of the Republic of Kazakhstan;
2) the sale of goods or their price does not depend on any conditions or obligations whose effect on the price of goods cannot be quantified;
3) no part of the income or proceeds from the subsequent sale, disposal or use of the goods by the buyer is directly or indirectly due to the seller, except in cases where additional accruals may be made in accordance with Article 67 of this Code;
4) the buyer and the seller are not interrelated persons or the buyer and seller are interrelated persons in such a way that the value of transaction with imported goods is acceptable for customs purposes in accordance with paragraph 4 of this article.
2. In the event that at least one of the conditions specified in paragraph 1 of this article is not met, the price actually paid or payable is not acceptable for determining the customs value of imported goods and the method of the value of transaction with imported goods (method 1) shall not apply.
3. The price actually paid or payable for imported goods shall be the total amount of all payments for these goods carried out or to be performed by the buyer directly to the seller or other person in favor of the seller. At that, payments can be made directly or indirectly in any form not prohibited by the legislation of the Republic of Kazakhstan. In the event that the declared goods are part of a larger number of the same goods acquired under a single transaction, the price actually paid or payable for the declared goods shall be determined in the same proportion (proportion) in which the quantity of the declared goods and the total number of purchased goods are correlated.
4. The fact of the relationship between the seller and the buyer should not in itself constitute grounds for recognizing the value of transaction as unacceptable for determining the customs value of imported goods. In this case, the circumstances accompanying the sale must be analyzed. If this relationship does not affect the price actually paid or payable, the value of transaction shall be recognized as acceptable for determining the customs value of imported goods.
5. In the event that the seller and the buyer are the interrelated persons and at that on the basis of information provided by the declarant or received by the customs authority in another way, the customs authority will find the signs that the relationship between the seller and the buyer has affected the price actually paid or payable, the customs body in written or electronic form shall inform the declarant about these signs. In this case, the customs body shall conduct customs control, including an analysis of the circumstances accompanying the sale. The declarant shall have the right to prove the absence of the influence of the relationship between the seller and the buyer on the price actually paid or payable in one of the following ways:
1) submission of additional documents and information (including those requested additionally by the customs authority), characterizing (reflecting) the circumstances accompanying the sale. In order to determine the effect of the relationship between the seller and the buyer on the price actually paid or payable, the customs authority, when analyzing the circumstances accompanying the sale, considers all the terms of transaction, including the manner in which the buyer and seller organize their commercial relations, and how the considered price was established. If, as a result of the analysis, the customs authority has established that the buyer and seller, being interrelated persons, mutually sell and buy goods on the same terms, including at comparable prices (that is, at the prices of the same level) as if they were not interrelated persons, this fact shall be the proof that the relationship between the seller and the buyer did not affect the price actually paid or payable;
2) submission of documents and information confirming that the value of transaction with the imported goods is close to one of the following verification values taking place in the same or corresponding period of time when the goods are imported into the customs territory of the Eurasian Economic Union:
the value of transaction with identical or homogenous goods for the sale of such goods to buyers who are not interrelated to the seller, for export to the customs territory of the Eurasian Economic Union;
the customs value of identical or homogenous goods, determined in accordance with Article 70 of this Code;
customs value of identical or homogenous goods, determined in accordance with Article 71 of this Code.
6. If the customs authority has sufficient information that one of the verification values specified in subparagraph 2) of paragraph 5 of this article is close to the value of transaction with imported goods, it should not request additional information from the declarant, proving that the value of transaction with imported goods is close to this verification value.
7. When the customs authority compares the verification values indicated in subparagraph 2) of paragraph 5 of this article, with the value of transaction with imported goods, the declarant's information shall be taken into account on differences in sales levels, in the number of goods, in additional charges specified in Article 67 of this Code, as well as the differences in costs that are usually borne by the seller in sales, when the seller and the buyer are not the interrelated persons, compared to the costs incurred by the seller in the course of the sales, when the buyer and seller are the interrelated persons.
8. Verification values specified in subparagraph 2) of paragraph 5 of this article shall be used at the initiative of the declarant and solely for comparison purposes in accordance with paragraph 7 of this article and cannot be used as a basis for determining the customs value of imported goods.
9. The price actually paid or payable for imported goods shall refer to goods transported across the customs border of the Eurasian Economic Union, in connection with which the dividends paid by the buyer to the seller and other payments in case they are not related to the imported goods shall not be included in the customs value of imported goods.
10. When information carriers containing software intended for information processing equipment are imported into the customs territory of the Eurasian Economic Union, the customs value is determined in accordance with the procedure defined by the decision of the Eurasian Economic Commission.
When importing other media (paper, electronic or other) containing information into the customs territory of the Eurasian Economic Union, the customs value should not include the cost of information, provided that it is isolated from the price actually paid or payable and documented.
In this case, the determination of the customs value of such a category of goods is carried out in accordance with subparagraph 7) of part one of paragraph 1 of Article 67 of this Code.
Footnote. Article 66 as amended by the Law of the Republic of Kazakhstan dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).Article 67. Additional charges to the price actually paid or payable for imported goods
1. When determining the customs value of imported goods on the value of transaction with them, the following additional charges shall be added to the price actually paid or payable for these goods:
1) expenses in the amount in which they are exercised or are subject to the buyer's exercise, but are not included in the price actually paid or payable for imported goods, which include:
remuneration to intermediaries (agents) and remuneration to brokers, except for the commission for procurement paid by the buyer to its agent (intermediary) for rendering services, upon his presentation, related to the purchase of imported goods outside the customs territory of the Eurasian Economic Union;
the cost of packaging, if for customs purposes it is considered as a coherent whole with the imported goods;
expenses for packaging of imported goods, including the cost of packaging materials and packaging;
2) the appropriately distributed value of the following goods and services directly or indirectly provided by the buyer free of charge or at a reduced price for the use in connection with production and sale of imported goods for export to the customs territory of the Eurasian Economic Union, in an amount not included in the price actually paid or payable for imported goods:
raw materials, materials, parts, semi-finished products and other goods from which the imported goods (are) made;
tools, stamps, forms and other similar goods used in production of imported goods;
materials expended in production of imported goods;
design, development, engineering, design work, decoration, sketches and drawings carried out outside the customs territory of the Eurasian Economic Union and necessary for production of imported goods;
3) a part of the income (proceeds) received as a result of subsequent sale, disposal in another way or use of imported goods, which is directly or indirectly due to the seller;
4) the cost of transportation (movement) of imported goods to the place of arrival of such goods in the customs territory of the Eurasian Economic Union, and if the Commission determines other places, depending on the type of transport, transporting (moving) the goods, and the peculiarities of such transportation (movement) - to the place determined by the Commission;
5) the costs of loading, unloading or reloading of imported goods and conducting other operations related to their transportation (movement) to the place of arrival of such goods in the customs territory of the Eurasian Economic Union, and if the Commission determines other places, depending on the type of transport, transporting (moving) the imported goods, and the peculiarities of their transportation (movement) - to the place determined by the Commission;
6) expenses for insurance in connection with the operations specified in subparagraphs 4) and 5) of this paragraph;
7) licensing and other similar payments for the use of intellectual property, including royalties, payments for patents, trademarks, copyrights that relate to imported goods and that the buyer has, directly or indirectly, produced or is required to do as a condition for the sale of imported goods for export to the customs territory of the Eurasian Economic Union, in the amount, not included in the price, actually paid or payable for these goods.
When determining the customs value of imported goods, the following should not be added to the price actually paid or payable:
payments for the right to reproduce (replicate) the imported goods in the customs territory of the Eurasian Economic Union;
payments for the right to distribute or resell the imported goods, if such payments are not a condition for the sale of imported goods for export to the customs territory of the Eurasian Economic Union.
2. The customs value of imported goods should not include the following costs, provided that they are separated from the price actually paid or payable, declared by the declarant and documented by him:
1) the costs of construction, erection, assembly, installation, maintenance or provision of technical assistance for goods, such as industrial installations, machinery or equipment, after the importation of goods into the customs territory of the Eurasian Economic Union;
2) the costs of transportation (movement) of imported goods through the customs territory of the Eurasian Economic Union from the place of arrival of such goods to the customs territory of the Eurasian Economic Union, and if the Commission determines other places, depending on the type of transport, transporting (moving) the goods, and the peculiarities of such transportation (movement), - to the place determined by the Commission;
3) duties, taxes and fees paid in connection with the importation of goods into the customs territory of the Eurasian Economic Union or the sale of imported goods in the customs territory of the Eurasian Economic Union.
3. Additional charges specified in paragraph 1 of this article to the price actually paid or payable for imported goods shall be made on the basis of reliable, quantifiable and documented information. In the absence of such information, the method of the value of transaction with imported goods (method 1) shall not apply.
4. When determining the customs value of imported goods, the additional charges to the price actually paid or payable for such goods, other than those specified in paragraph 1 of this article, shall not be made.
5. When making additional charges to the price actually paid or payable for imported goods:
1) distribution of the value of goods indicated in paragraph 3 of subparagraph 2) of part one paragraph 1 of this article may be carried out by referring all this value to the customs value of the first consignment of goods or to the customs value of another quantity of goods determined by the declarant, which cannot be less than the number of declared goods. Such distribution should be made in a reasonable way, applicable to specific circumstances, depending on the documents held by the declarant and in accordance with generally accepted accounting principles. At that, the cost of these goods shall be the expenses for their purchasing, if the buyer purchased goods from a seller who is not an interrelated person to the buyer, or the cost of their manufacturing if the goods are produced by the buyer. In the event that the goods were previously used by the buyer, regardless of whether they were purchased or produced by that buyer, the original purchase or production price shall be subject to reduction in order to obtain (determine) the value of these goods, taking into account their use;
2) in respect of goods provided by the buyer and goods mentioned in paragraph 5 of subparagraph 2) of part one of paragraph 1 of this article that were purchased or rented, the services that were purchased by the buyer, additional charges shall be made with regard to the costs of purchasing or renting such goods, purchasing of services. If the buyer provides goods that are in state ownership, the additional charges shall be made in terms of the cost (expenses) of obtaining copies of such goods.
6. In the case of additional charges specified in subparagraph 2) of part one of paragraph 1 of this article, in addition to the cost of goods directly, all costs associated with providing (delivering) them to the seller, including their return, if any, shall be taken into account.
Article 68. Method of value of transaction with identical goods (method 2)
1. In the event that the customs value of imported goods cannot be determined in accordance with Article 66 of this Code, the customs value of such goods shall be the value of transaction with identical goods sold for export to the customs territory of the Eurasian Economic Union and imported into the customs territory of the Eurasian Economic Union in the same or in the corresponding period of time as the goods being valued, but not earlier than ninety calendar days prior to the importation of the goods being valued into the customs territory of the Eurasian Economic Union.
The value of transaction with identical goods shall be the customs value of these goods, determined in accordance with Article 66 of this Code and adopted by the customs authority.
When determining the customs value of imported goods in accordance with this article, the value of transaction with identical goods, sold at the same commercial level and substantially in the same quantity as the goods being valued, shall be used.
In the event that such sales are not identified, the value of transaction with identical goods sold at a different commercial level and (or) in other quantities shall be used, with an appropriate amendment taking into account differences in the commercial level of sales and (or) in the number of goods.
The specified amendment shall be made on the basis of information documenting the validity and accuracy of the adjustment, regardless of whether it leads to an increase or decrease in the value of transaction with identical goods.
In the absence of such information, the method of the value of transaction with identical goods (method 2) shall not be used to determine the customs value of the goods being valued.
2. When determining the customs value of imported goods in accordance with this article, if necessary, an adjustment shall be made to the value of transaction with identical goods in order to account for a significant difference in the expenses in relation to the being valued and identical goods specified in subparagraphs 4), 5) and 6) of part one of paragraph 1 of Article 67 of this Code, conditioned by the differences in the distances to which they are transported (moved), and by the types of transport, transporting (moving) the goods.
3. In the event that more than one value of transaction with identical goods is identified, subject to amendments in accordance with paragraphs 1 and 2 of this article, the lowest value shall be used to determine the customs value of imported goods.
Article 69. Method of value of transaction with homogenous goods (method 3)
1. In the event that the customs value of imported goods cannot be determined in accordance with Articles 66 and 68 of this Code, the customs value of such goods shall be the value of transaction with homogeneous goods, sold for export to the customs territory of the Eurasian Economic Union and imported into the customs territory of the Eurasian Economic Union in the same or in the corresponding period of time as the goods being valued, but not earlier than ninety calendar days before the importation of goods being valued into the customs territory of the Eurasian Economic Union.
The value of transaction with homogenous goods shall be the customs value of these goods, determined in accordance with Article 66 of this Code and adopted by the customs authority.
When determining the customs value of imported goods in accordance with this article, the value of transaction with homogenous goods, sold at the same commercial level and substantially in the same quantity as the goods being valued, shall be used.
In the event that such sales are not identified, the value of transaction with homogenous goods sold at a different commercial level and (or) in other quantities, shall be used, with an appropriate amendment taking into account differences in the commercial level of sales and (or) in the number of goods.
The specified amendment shall be carried out on the basis of information documenting the reasonableness and accuracy of the adjustment, regardless of whether it leads to an increase or decrease in the value of transaction with homogenous goods. In the absence of such information, the method of the value of transaction with homogenous goods (method 3) shall not be used to determine the customs value of the goods being valued.
2. When determining the customs value of imported goods in accordance with this article, if necessary, an adjustment shall be made to the value of transaction with homogenous goods in order to account for a significant difference in the expenses in relation to the being valued and homogeneous goods, specified in subparagraphs 4), 5) and 6) of part one of paragraph 1 of Article 67 of this Code, conditioned by differences in the distances to which they are transported (moved), and by the types of transport, transporting (moving) the goods.
3. If more than one value of transaction with homogeneous goods is identified, taking into account amendments in accordance with paragraphs 1 and 2 of this article, the lowest value shall be used to determine the customs value of imported goods.
Article 70.Method of subtraction (method 4)
1. In the event that the customs value of imported goods cannot be determined in accordance with Articles 66, 68 and 69 of this Code, the customs value of such goods shall be determined in accordance with this article, except when, upon an application of the declarant, the order of application of this article and Article 71 of this Code may be changed.
2. In the event that the goods being valued either identical or homogeneous with the goods being valued are sold in the customs territory of the Eurasian Economic Union in the same state in which they were imported into the customs territory of the Eurasian Economic Union, the basis for determining the customs value of imported goods shall be the price of a unit of goods for which the largest aggregate quantity of goods being valued or identical or homogeneous with the goods being valued is sold to persons who are not interrelated with the persons carrying out such a sale in the customs territory of the Eurasian Economic Union, at the same or in the relevant period of time in which the goods being valued are imported into the customs territory of the Eurasian Economic Union, subject to the deduction of the following amounts:
1) remuneration to the intermediary (agent), usually paid or payable, or a price premium, usually made for profit and general expenses coverage (commercial and administrative expenses) in the amounts normally incurred in connection with the sale of the goods of the same class or type in the customs territory of the Eurasian Economic Union;
2) the usual expenses for transportation (movement), insurance and other costs associated with such operations, performed on the customs territory of the Eurasian Economic Union;
3) customs duties, taxes, fees and other taxes, applied in accordance with the legislation of the member states of the Eurasian Economic Union, payable in connection with the importation and (or) sale of goods in the territories of the member states of the Eurasian Economic Union, including taxes and fees of subjects of the member states of the Eurasian Economic Union and local taxes and fees.
3. In the event that neither the being valued goods nor the identical to the being valued goods or homogeneous to the being valued goods are sold in the customs territory of the Eurasian Economic Union in the same or corresponding period of time in which the being valued goods are imported into the customs territory of the Eurasian Economic Union, the customs value of such goods shall be determined on the basis of the price of a unit of the goods, at which respectively the being valued or identical, or homogenous goods are sold in the customs territory of the Eurasian Economic Union in the amount sufficient to establish the price per unit of such goods in the same state in which they were imported, on the earliest date in relation to the date of importation of goods into the customs territory of the Eurasian Economic Union, but not later than ninety calendar days after this date.
4. In the event that neither the being valued goods nor the identical to the being valued goods or homogeneous to the being valued goods are sold in the customs territory of the Eurasian Economic Union in the same state in which they were imported into the customs territory of the Eurasian Economic Union, upon an application of the declarant, the customs value of the being valued goods shall be determined on the basis of the price of a unit of such goods, according to which their largest aggregate amount is sold after processing (refining) to the persons who are not the interrelated persons to the persons from whom they purchase these goods on the customs territory of the Eurasian Economic Union, subject to the deduction of the value added as a result of processing (refining) and the amounts specified in paragraph 2 of this article.
The deduction of the value added as a result of processing (refining) shall be made on the basis of reliable, quantifiable and documented information related to the cost of processing (refining).
5. The provisions of paragraph 4 of this article shall not apply to determine the customs value of imported goods in the following cases:
1) as a result of further processing (refining), the goods being valued lose their individual characteristics, except in cases where, despite the loss of individual characteristics by the goods, the value added as a result of processing (refining) can be determined accurately;
2) the goods being valued shall not lose their individual characteristics, but constitute such a small part in the goods sold in the customs territory of the Eurasian Economic Union that the value of the goods being valued does not have a significant effect on the value of the goods sold.
The possibility of applying paragraph 4 of this article shall be determined in each individual case, depending on the specific circumstances.
6. When considering the sales of goods that are being valued or are identical or homogeneous with the goods being valued on the customs territory of the Eurasian Economic Union, the sales to the person who, in connection with production and delivery for export to the customs territory of the Eurasian Economic Union, of the goods being valued, directly or indirectly, at a reduced price, shall provide the goods and services for the use, specified in subparagraph 2) of part one of paragraph 1 of Article 67 of this Code.
7. For the purposes of this article, the amount of profit and total costs (commercial and management costs), which may be both direct and indirect costs for the sale of goods, shall be considered as a premium to the price of the product covering these costs, as well as ensuring profit due to the sale of goods of the same class or type.
The amount of profit and general expenses (commercial and administrative expenses) shall be taken into account in general and shall be determined on the basis of the information held by the declarant if the information provided by him is comparable to information when the goods of the same class or type are sold in the customs territory of the Eurasian Economic Union. In the event that this information does not correspond to information held by the customs authority on the usual amount of profit and general expenses (commercial and administrative expenses) in the sales of goods of the same class or type, the customs authority can determine the amount of profit and total expenses (commercial and administrative expenses) on the basis of the information held by it.
8. For the purposes of this article, information shall be used about the sales of goods of the same class or type imported from the same country as the goods being valued, as well as goods from other countries. The question of whether the goods being valued and the goods with which they are being compared are of the same class or type shall be decided separately in each particular case, taking into account the relevant circumstances. At that, the sales of the possibly narrower group or a number of goods of the same class or type, imported to the customs territory of the Eurasian Economic Union, shall be considered, including those being valued, in respect of which the information can be provided.
9. In the event that the customs authority determines the customs value of imported goods in accordance with this article on the basis of information held by it, it shall inform the declarant in electronic or written form about the sources of such information, as well as the calculations made on their basis.
Article 71.Method of addition (method 5)
1. When determining the customs value of imported goods in accordance with this article, the estimated value of goods shall be taken as the basis, which is determined by adding:
1) the cost of manufacturing or purchasing materials and production costs, as well as other operations related to production of the goods being valued;
2) the amount of profit and total expenses (commercial and administrative expenses) equivalent to the amount that is usually taken into account when selling goods of the same class or type as the goods being valued in the country in which the goods were sold for export to the customs territory of the Eurasian Economic union;
3) the expenses, indicated in subparagraphs 4), 5) and 6) of part one of paragraph 1 of Article 67 of this Code.
2. Expenses specified in subparagraph 1) of paragraph 1 of this article shall be determined on the basis of information on production of the goods being valued that are submitted by or on behalf of the manufacturer and confirmed by the manufacturer's commercial documents, provided that such documents are prepared in accordance with generally accepted accounting principles used in the country where the goods are manufactured.
3. Expenses specified in subparagraph 1) of paragraph 1 of this article shall include the expenses indicated in paragraphs three and four of subparagraph 1) of part one of paragraph 1 of Article 67 of this Code and distributed in accordance with subparagraph 1) of paragraph 5 of Article 67 of this Code, the cost of goods and services specified in subparagraph 2) of part one of paragraph 1 of Article 67 of this Code, directly or indirectly provided by the buyer for use in connection with production of imported goods. The cost of goods and services indicated in paragraph five of subparagraph 2) of part one of paragraph 1 of Article 67 of this Code, produced (rendered) in the customs territory of the Eurasian Economic Union, shall be included only to the extent that these goods and services were paid for by the producer. At that, the costs shall not be re-counted when determining the estimated cost.
Direct and indirect costs for production and sale of imported goods for export to the customs territory of the Eurasian Economic Union, which are not specified in subparagraph 1) of paragraph 1 of this article, shall be included as general expenses (commercial and administrative expenses).
4. The amount of profit and total expenses (commercial and administrative expenses) shall be taken into account in general and shall be determined on the basis of information provided by or on behalf of the manufacturer. In the event that this information does not correspond to information, held by the state revenue body, on the usual amount of profit and general expenses (commercial and administrative expenses) in the sale of goods of the same class or type for export to the customs territory of the Eurasian Economic Union, the customs authority may determine the amount of profit and general expenses (commercial and administrative expenses) on the basis of the information, held by it.
5. For the purposes of this article, information on the sales of goods of the same class or type, produced in the same state as the goods being valued, shall be used. The question of whether the goods being valued and the goods with which they are being compared are of the same class or type shall be decided separately in each particular case, taking into account the relevant circumstances. At that, the sales of a possibly narrower group or a number of goods of the same class or type are considered for exportation to the customs territory of the Eurasian Economic Union, in relation of which the information can be provided.
6. Customs authorities shall not be entitled to require a foreign person to submit documents and information for determining the estimated value of goods, unless otherwise established by the customs legislation of the Eurasian Economic Union, international treaties of the Eurasian Economic Union with a third party or international treaties of the Republic of Kazakhstan.
Documents and information, submitted by a foreign producer of goods or on his behalf for determining the estimated value of goods, can be verified in the country of the producer of goods by the authorized bodies of the Republic of Kazakhstan with the consent of the foreign producer of goods, and also provided that the authorized body of the country of the producer of goods is notified in advance and there are no objections to such verification. Verification of documents and information submitted by or on behalf of a foreign producer of goods shall be carried out by the authorized bodies of the Republic of Kazakhstan in accordance with international treaties to which the Republic of Kazakhstan is a party.
7. In the event that the customs authority determines the customs value of imported goods in accordance with this article on the basis of the information available to it, it shall inform the declarant in electronic or written form about the sources of such information, as well as about the calculations made on their basis.
Article 72. Reserve method (method 6)
1. In the event that the customs value of imported goods cannot be determined in accordance with Articles 66, 68, 69, 70 and 71 of this Code, the customs value of such goods shall be determined on the basis of the principles and provisions of this chapter on the basis of information available in the customs territory of the Eurasian Economic Union.
2. The methods for determining the customs value of goods used in accordance with this article are the same as those provided for in Articles 66, 68, 69, 70 and 71 of this Code, but in determining the customs value in accordance with this article, flexibility in their application shall be allowed. In particular, the following shall be allowed:
1) to determine the customs value of the goods being valued, a transaction value with identical or homogenous goods produced in a country other than the country in which the goods being valued were produced, may be taken as a basis;
2) when determining the customs value of goods being valued on the basis of the value of transaction with identical or homogenous goods, a reasonable deviation from the requirements shall be allowed, established respectively by Articles 68 and 69 of this Code that identical or homogenous goods must be sold for export to the customs territory of the Eurasian Economic Union and imported into the customs territory of the Eurasian Economic Union in the same or in the corresponding period of time as the goods being valued, but not earlier than ninety calendar days prior to the importation of the goods being valued into the customs territory of the Eurasian Economic Union;
3) to determine the customs value of the goods being valued, the customs value of identical or homogeneous with goods being valued, determined in accordance with Articles 70 and 71 of this Code, may be taken as a basis;
4) when determining the customs value of goods being valued in accordance with Article 70 of this Code, deviation from the period established by paragraph 3 of Article 70 of this Code shall be allowed.
3. If it is possible to apply several methods for determining the customs value of goods in accordance with paragraph 2 of this article, it is necessary to follow the sequence of their application.
4. The customs value of imported goods, determined in accordance with this article, to the maximum extent possible should be based on previously determined customs values.
5. The customs value of imported goods in accordance with this article shall not be determined on the basis of:
1) prices in the internal market of the Eurasian Economic Union for goods produced in the customs territory of the Eurasian Economic Union;
2) a system providing for adoption of the higher one from among the two alternative costs for customs purposes;
3) prices for goods in the internal market of the country of export;
4) other expenses than those included in the estimated value that was determined for identical or homogenous goods in accordance with Article 71 of this Code;
5) prices for goods supplied from the country of their exportation to the states that are not members of the Eurasian Economic Union;
6) the minimum customs value of goods;
7) arbitrary or fictitious value.
6. In the event that the customs authority determines the customs value of imported goods in accordance with this article on the basis of the information held by it, it shall inform the declarant in electronic or written form about the sources of such information, as well as about the calculations made on their basis.
Article 73. Determination of customs value of goods exported from the customs territory of the Eurasian Economic Union
1. The customs value of goods exported from the customs territory of the Eurasian Economic Union, including during the illegal movement of goods across the customs border of the Eurasian Economic Union, shall be determined in accordance with this article.
2. The customs value of goods exported from the customs territory of the Eurasian Economic Union shall be determined on the basis of the value of transaction, that is, the price actually paid or payable for these goods when they are sold for export from the customs territory of the Eurasian Economic Union and added in accordance with paragraph 3 of this article.
3. When determining the customs value of goods exported from the customs territory of the Eurasian Economic Union, the following additional charges shall be added to the price actually paid or payable for these goods if they were not previously included:
1) expenses in the amount in which they are implemented or are subject to fulfillment by the seller, but are not included in the price actually paid or payable for the exported goods, which include:
remuneration to intermediaries (agents) and remuneration to brokers;
the cost of packaging, if for customs purposes it is considered as a coherent whole with the goods being exported;
costs for packaging of exported goods, including the cost of packaging materials and packaging;
2) the costs of loading, unloading or reloading of exported goods;
3) expenses for insurance in connection with the operations specified in subparagraph 2) of this paragraph;
4) licensing and other similar payments for the use of intellectual property (except for payments for the right to reproduce the exported goods outside the customs territory of the Eurasian Economic Union) that relate to the exported goods and which the buyer, directly or indirectly, must pay as a condition for the sale of such goods, provided that these payments are related to the exported goods.
4. The customs value of the exported goods should not include the following costs, provided that they are separated from the price actually paid or payable, declared by the declarant and documented by him:
1) the costs of construction, erection, assembly, installation, maintenance or provision of technical assistance for goods, such as industrial installations, machinery or equipment, after exports from the customs territory of the Eurasian Economic Union;
2) the cost of transportation (movement) of exported goods after export of goods from the customs territory of the Eurasian Economic Union from the place of departure of such goods from the customs territory of the Eurasian Economic Union, and if the Commission, depending on the type of transport, transporting (moving) the goods and peculiarities of such transportation (movement), determined other places, - from the place, determined by the Commission;
3) duties, taxes and fees paid in connection with the export of goods from the customs territory of the Eurasian Economic Union;
4) the cost of insurance of delivery of goods after their export from the customs territory of the Eurasian Economic Union.
5. Additional charges to the price actually paid or payable for exported goods, indicated in paragraph 3 of this article, shall be made on the basis of reliable, quantifiable and documented information.
6. When determining the customs value of exported goods, additional charges to the price actually paid or payable for such goods, other than those specified in paragraph 3 of this article, shall not be made.
7. In the absence of the value of transaction, the customs value of the exported goods shall be determined on the basis of the extract from the export seller's accounting documents submitted by the declarant about the costs associated with production or acquisition, storage and transportation of the exported goods. At that the expenses listed in paragraph 3 of this article shall also be taken into account.
8. In case of illegal movement of goods across the customs border of the Eurasian Economic Union, as well as in the absence of information confirming the declared customs value of the exported goods, the customs value of such goods shall be determined by the customs authority on the basis of information held by it about the similar goods exported from the customs territory of the Eurasian Economic Union or based on the results of an independent examination.
For the purposes of this article, the similar goods shall be the goods having similar characteristics and consisting of similar components produced from the same materials, which allows them to perform the same functions as the goods being valued and to be commercially interchangeable with them, as well as exported from customs territory of the Eurasian Economic Union in the same or in the corresponding period of time as the exported goods, but not earlier than one hundred and eighty calendar days prior to the export of the goods being valued from the customs territory of the Eurasian Economic Union. The definition "produced" ("manufactured") in relation to goods shall also have the meanings "extracted," "grown," "manufactured, including by mounting, assembling or disassembling of goods."
Footnote. Article 73 as amended by the Law of the Republic of Kazakhstan dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).SECTION 2. CUSTOMS PAYMENTS, TAXES, SPECIAL, ANTI-DUMPING, COUNTERVAILING DUTIES
Chapter 7. GENERAL PROVISIONS ON CUSTOMS PAYMENTS, TAXES
Article 74. Customs payments, taxes
1. Customs payments, taxes shall include:
1) import customs duty;
2) export customs duty;
3) the value-added tax levied on the import of goods into the customs territory of the Eurasian Economic Union;
4) excises (excises) levied (levied) on the import of goods into the customs territory of the Eurasian Economic Union;
5) customs fees.
2. Payers, the procedure for calculating and the terms of payment, offset (repayment) and foreclosure, accrual, as well as benefits for payment shall be determined:
1) in respect of customs duties - by the Treaty on the Union, the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;
2) in respect of value added tax and excises levied by customs authorities when goods are transported across the customs border of the Eurasian Economic Union –by this Code and the tax legislation of the Republic of Kazakhstan.
3. In respect of goods for personal use, imported into the customs territory of the Eurasian Economic Union, the customs duties, taxes levied at single rates, or customs duties and taxes levied in the form of aggregate customs payment, shall be subject to payment in accordance with Chapter 39 of this Code. The provisions of this Chapter and Chapters 8, 9, 10, 11 and 12 of this Code shall be applied in cases provided for by Chapter 39 of this Code.
Article 75. Types of rates of customs duties
The rates of customs duties shall be divided into the following types:
1) ad valorem, established as a percentage of the customs value of taxable goods;
2) specific, established depending on physical characteristics in kind (quantity, weight, volume or other characteristics);
3) combined, combining the types, specified in subparagraphs 1) and 2) of this article.
1. Customs fee shall be the compulsory payments levied for customs operations conducted by the customs authorities, associated with the release of goods, customs escort of vehicles, as well as for commission of other actions, established by this Code.
2. The rates of customs fees shall be established by the Government of the Republic of Kazakhstan.
3. The amount of customs fees cannot exceed the approximate cost of customs authorities' expenses for commission of actions in connection with which the customs fees are established.
4. Payers of customs fees, types, terms and procedure for payment of customs fees, foreclosure and set-off (repayment), privileges for payment of customs fees, as well as cases when customs fees are not paid, shall be established by this Code.
Article 77. Types, terms and procedure for payment of customs fees
1. Customs fees shall include:
1) customs fee for customs declaration of goods;
2) customs fee for customs escort. In the customs escort of goods transported by several motor vehicles, the amount of customs fee shall be divided in proportion to the number of the specified vehicles;
3) customs fee for making a preliminary decision.
2. The customs fee for customs declaration of goods shall be paid by the payer before or simultaneously with submission of the customs declaration, except for the cases specified in paragraph 5 of this article.
To calculate the customs fees for customs declaration, the rates applicable on the day of registration by the customs authority of the customs declaration shall be applied, unless otherwise established by this Code.
3. The customs fee for customs escort shall be paid by the payer after the customs authority makes a decision on the customs escort, but not later than the day of beginning of organization of the customs escort, including the day the customs authority makes such a decision.
4. The customs fee for adoption of a preliminary decision by the customs authority shall be paid by the payer not later than the day of submission of an application for a preliminary decision to the customs authority, including the day of filing such an application.
5. The date for payment of the customs fee for the customs declaration of goods when granting benefits for their payment shall be the day when the person violated the restrictions on the use and disposal of goods. If it is impossible to establish the day of the violation, the date of registration of the customs declaration shall be considered the time period for payment of the customs fee for customs declaration.
The date of movement of goods across the customs border of the Eurasian Economic Union shall be considered the time period for payment of customs fee for the customs declaration of goods in illegal movement of goods across the customs border of the Eurasian Economic Union. If the day of illegal movement of goods across the customs border of the Eurasian Economic Union cannot be established, the time period for payment of customs fees for customs declaration shall be the day when the fact of illegal movement of goods across the customs border of the Eurasian Economic Union is revealed.
6. Payment of customs fees to the budget shall be carried out in accordance with the procedure provided for by this Code for payment of customs duties, taxes and penalties.
7. In case of untimely or incomplete payment of customs fees, a penalty shall be paid by the payer in accordance with the procedure established by this Code for payment of penalties on customs duties and taxes.
1. Advance payments shall be the money paid for the future customs duties, taxes, customs fees, special, anti-dumping, countervailing duties not identified by the payer in the context of specific types and amounts of customs duties, taxes, customs fees, special, anti-dumping, countervailing duties in relation to specific goods.
Advance payments may be used to pay penalties, interest.
2. Advance payments on the territory of the Republic of Kazakhstan shall be made in the national currency of the Republic of Kazakhstan, and in cases when international treaties within the framework of the Eurasian Economic Union and (or) bilateral international treaties of the Republic of Kazakhstan stipulate the payment of customs duties, taxes, special, anti-dumping, countervailing duties in other currency than the national currency of the Republic of Kazakhstan, - in the currency defined by such international treaties.
3. Money paid as advance payments shall be the property of the person who made advance payments and cannot be considered as customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interests or money paid as security to fulfill the obligation to pay customs duties, taxes, as security to fulfill the obligation to pay special, anti-dumping, countervailing duties, until the person who made the advance payments shall make an order about this to the customs authority or the customs authority shall foreclose the advance payments. As an order of the person who made advance payments shall be a customs declaration, submitted by him or on his behalf or an application for repayment of advance payment amounts or in accordance with the legislation of the Republic of Kazakhstan, commission of other actions, confirming the intention of that person to use his money as customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, or as security to fulfill the obligation to pay customs duties, taxes, as security to fulfill the fulfillment of the obligation to pay special, anti-dumping, countervailing duties.
The procedure for applying advance payments as security to fulfill the obligation to pay customs duties and taxes, to fulfill the obligation to pay special, anti-dumping, countervailing duties using the method provided for by subparagraph 1) of paragraph 1 of Article 97 of this Code shall be established in accordance with Article 98 of this Code.
4. The customs authority, on the basis of the application of the person who has made advance payments, shall submit a report to the said person on the expenditure of money paid as advance payments for a period not exceeding the limitation period established by this Code for repayment of advance payments.
The form of the application of the person who made advance payments and the procedure for submitting it to the customs authority, as well as the form of this report, the procedure and terms of its submission by the customs authority shall be approved by the authorized body.
5. Offset (repayment) of advance payments amounts shall be carried out in accordance with Articles 109 and 113 of this Code.
6. The disposal of unclaimed amounts of advance payments shall be made after the expiry of the limitation period established by Articles 89 and 143 of this Code, in accordance with the legislation of the Republic of Kazakhstan.
7. The order and forms of making advance payments shall be approved by the authorized body.
Article 79. Benefits for payment of customs payments, taxes and tariff preferences
1. In this Code, the benefits for payment of customs payments and taxes shall be the following:
1) import customs duties (tariff preferences);
2) export customs duties;
3) taxes;
4) customs fees. The benefits for payment of customs fees shall be the benefits forpayment of customs fees for the customs declaration of goods.
2. Cases and conditions for granting benefits for payment of import customs duties (tariff preferences), as well as the procedure for their application, shall be determined in accordance with the Treaty on the Union.
In accordance with Article 43 of the Treaty on the Union, when establishing the cases and conditions for granting benefits for payment of import customs duties (tariff preferences) in the form of a reduction in the rate of import customs duty, the Commission shall have the right to determine other circumstances than those provided for by this Code, upon occurrence of which the obligation to pay import customs duties shall terminate and (or) the time for payment of import customs duties shall come.
3. Benefits for payment of export customs duties shall be granted in accordance with the legislation of the Republic of Kazakhstan.
4. Benefits for payment of customs fees for customs declaration of goods, as well as cases when customs fees are not paid (hereinafter in this chapter - benefits for payment of customs fees) shall be established in accordance with Article 80 of this Code.
Benefits provided for in this paragraph cannot be individual in nature.
5. Benefits for payment of taxes shall be determined by the tax legislation of the Republic of Kazakhstan.
6. In order to grant benefits for payment of customs payments, taxes, the customs authorities shall interact with other state bodies of the Republic of Kazakhstan in the manner determined by joint acts with the relevant state bodies of the Republic of Kazakhstan.
7. Tariff preferences shall be granted in accordance with the Treaty on the Union and the international treaties of the Eurasian Economic Union with a third party, stipulating the application of the free trade regime. Tariff preferences shall be restored in cases and under conditions, determined by the Commission.
Article 80. Benefits for payment of customs fees, as well as cases where customs fees are not paid
1. The following shall be exempted from the customs fees:
1) vehicles carrying out regular international transportation of goods, luggage and passengers, as well as logistic resources, equipment, fuel, food and other property, necessary for their operation during the travel, at intermediate stop points or acquired abroad in connection with liquidation of an accident (breakdown) of these vehicles;
2) logistic resources, equipment, fuel, food and other property, exported outside the customs territory of the Eurasian Economic Union to ensure production activity of Kazakhstani sea vessels or sea vessels, leased (chartered) by Kazakhstani persons, engaged in marine fishing, as well as the products of their fishery, imported to the territory of the Republic of Kazakhstan;
3) banknotes and coins of national and foreign currency (except for banknotes and coins representing cultural and historical value), as well as securities;
4) goods, except for excisable goods, imported as humanitarian aid;
5) goods, except for excisable ones (except for cars specially designed for medical purposes), imported for the purpose of charitable assistance from states, governments of states, international organizations, including for technical assistance;
6) raw materials imported by the National Bank of the Republic of Kazakhstan and its branches, representative offices and organizations for production of banknotes;
7) goods imported and exported for official use by foreign diplomatic and equivalent missions, consular offices, as well as for personal use by persons belonging to the diplomatic and administrative and technical personnel of these missions, including members of their families living with them, not being citizens of the Republic of Kazakhstan and exempted in accordance with the international treaties of the Republic of Kazakhstan;
8) goods purchased at the expense of grants provided by states, governments of states, as well as international organizations determined in accordance with the tax legislation of the Republic of Kazakhstan.
2. When goods are placed under the customs procedure for refusal in favor of the state, a customs fee for customs declaration shall not be paid.
3. The procedure for submitting documents for exemption from imposing the customs fees specified in this article shall be determined by the authorized body.
Article 81. Payers of customs duties, customs fees, taxes
Payers of customs duties and taxes shall be the declarant or other persons who have an obligation to pay customs duties and taxes.
The payer of the customs fee for customs declaration shall be the payer of customs duties and taxes.
The payer of the customs fee for customs escort shall be a person in respect of whom a decision has been made on customs escort.
The payer of the customs fee for making a preliminary decision shall be the person who applied for a preliminary decision.
Chapter 8. CALCULATION OF CUSTOMS DUTIES, TAXES
Article 82. Object of customs duties, taxes and a basis for calculating customs duties and taxes
1. The object of customs duties and taxes shall be the goods transported across the customs border of the Eurasian Economic Union, as well as other goods in cases provided for by this Code.
2. The basis for calculating customs duties, depending on the type of goods and the types of rates used, shall be the customs value of goods and (or) their physical characteristics in kind (quantity, weight, including taking into account the primary packaging of goods, which is inseparable from the goods before their consumption and (or) in which the goods are presented for retail sale, the volume or other characteristics of the goods), unless otherwise established by this Code.
3. The basis for calculating taxes shall be determined in accordance with the tax legislation of the Republic of Kazakhstan.
Article 83. Calculation of customs duties and taxes
1. Customs duties and taxes shall be calculated by the payer of customs duties and taxes, and in the cases provided for in this article, - by the customs authority.
2. Customs duties and taxes shall be calculated by the customs authority:
1) upon the results of customs control after the release of goods in the event of revelation of an incorrect calculation of customs duties and taxes;
2) when calculating customs duties and taxes payable in accordance with Article 88 of this Code;
3) upon the occurrence of circumstances specified in paragraph 4 of Article 157, paragraph 3 of Article 163, paragraph 4 of Article 174, paragraph 5 of Article 233, paragraph 6 of Article 242, paragraph 3 of Article 322, paragraph 8 of Article 362, paragraph 4 of Article 363, paragraph 4 of Article 367, paragraph 4 of Article 371, paragraphs 3 and 8 of Article 378 and paragraph 3 of Article 392 of this Code, as well as in cases when the declaration of goods is not filed in relation of goods, the release of which was made before the filing of the declaration of goods, in the period established by this Code;
4) if the declarant fails to act in accordance with paragraph 8 of Article 190 of this Code;
5) upon the occurrence of circumstances specified in paragraph 7 of Article 288 of this Code, in cases where the obligation to pay customs duties and taxes is subject to execution by the persons specified in paragraph 3 of Article 288 of this Code;
6) when calculating customs duties and taxes in accordance with paragraph 9 of Article 288 and paragraph 6 of Article 297 of this Code;
7) upon the occurrence of circumstances determined in accordance with Article 337 of this Code by the Commission and the Government of the Republic of Kazakhstan in cases stipulated by the Commission, under which the obligation to pay customs duties and taxes shall be subject to execution;
8) based on the results of customs control in cases specified in paragraph 1 of Article 399 of this Code;
9) based on the results of customs control in cases provided for by paragraphs 17 and 18 of Article 410 of this Code;
10) upon the occurrence of circumstances stipulated in this Code in which the obligation to pay customs duties and taxes shall be subject to execution in respect of goods whose customs declaration, when placed under the customs procedure, was carried out using transportation (traffic), commercial and (or) other documents as a customs declaration;
11) in other cases when customs duties and taxes in accordance with this Code shall be payable in connection with the circumstances that occurred after the release of goods and the customs duties and taxes were not calculated by the payer in respect of goods.
3. Information on calculation of customs duties and taxes shall be indicated in the declaration for goods, the customs receipt order or other customs document determined by the Commission in accordance with paragraph 24 of Article 349 of this Code, the customs document specified in part two of paragraph 4 of Article 360 of this Code, or customs document specified in paragraph 4 of this article.
4. When calculating customs duties and taxes in the cases specified in subparagraphs 2), 3), 5), 6) and 11) of paragraph 2 of this article, information on calculation of customs duties and taxes shall be indicated in the calculation of customs duties, taxes, special, anti-dumping, countervailing duties.
The form of calculation of customs duties, taxes, special, anti-dumping, countervailing duties, the structure and format of such calculation in the form of an electronic document, the procedure for filling in and making changes (additions) to such calculation shall be determined by the Commission.
When this calculation is completed on paper, an official of the customs authority shall form an electronic form of such a customs document.
5. In the event that, in accordance with this Code, customs duties and taxes are paid on the basis of a customs receipt order or on the basis of another customs document determined by the Commission in accordance with paragraph 24 of Article 349 of this Code, information on calculation of customs duties and taxes shall be indicated by the customs authority in the customs receipt order or in any other customs document determined by the Commission in accordance with paragraph 24 of Article 349 of this Code.
The form of the customs receipt order or other customs document determined by the Commission in accordance with paragraph 24 of Article 349 of this Code, the procedure for filling in and making changes (additions) therein shall be determined by the Commission.
When filling in a customs receipt order or other customs document determined by the Commission in accordance with paragraph 24 of Article 349 of this Code, an electronic form of such documents shall be formed on paper by an official of the customs authority.
6. Customs duties and taxes payable on the territory of the Republic of Kazakhstan shall be calculated in the national currency of the Republic of Kazakhstan, except for the cases stipulated by the international treaties within the framework of the Eurasian Economic Union and (or) bilateral international treaties of the Republic of Kazakhstan, when customs duties and taxes are calculated in other currency.
If the calculation of customs duties and taxes requires the conversion of foreign currency into the national currency of the Republic of Kazakhstan or into another currency, such recalculation shall be made at the rate of currencies in force on the day of registration of the customs declaration by the customs authority, unless otherwise established by this Code.
7. The customs duty shall be calculated using the basis for calculating the customs duty and the corresponding rate of customs duty established in respect of the goods.
Taxes payable on the territory of the Republic of Kazakhstan shall be calculated in accordance with the tax legislation of the Republic of Kazakhstan
Article 84. Rates of customs duties and taxes applicable to calculation of customs duties and taxes
1. To calculate the customs duties and taxes, the rates applicable on the day of registration of the customs declaration by the customs authority shall be applied, unless otherwise established by this Code.
In case of temporary customs declaration of goods in accordance with Article 189 of this Code for calculation of export customs duties, the rates in force on the day established in accordance with Article 189 and Chapter 43 of this Code shall apply.
2. The rates of the Unified Customs Tariff of the Eurasian Economic Union shall be applied to calculate the import customs duties, except for the cases stipulated in accordance with the Treaty on the Union, and also when, in accordance with the international treaties within the framework of the Eurasian Economic Union or the international treaties of the Eurasian Economic Union with a third party to calculate the import customs duties, the rates other than the rates of the Unified Customs Tariff of the Eurasian Economic Union shall be applied.
If the conditions for granting tariff preferences for calculating import customs duties are not complied with, the rates of the Unified Customs Tariff of the Eurasian Economic Union shall be applied, unless otherwise stipulated by the Treaty on the Union.
3. In order to calculate the export customs duties payable in the Republic of Kazakhstan, the rates, established by the authorized body in the field of trade regulation, shall be applied, unless otherwise established by the international treaties within the framework of the Eurasian Economic Union and (or) bilateral international treaties of the Republic of Kazakhstan.
4. The rates established by the tax legislation of the Republic of Kazakhstan shall be applied to calculate taxes payable in the Republic of Kazakhstan.
The Commission shall form a general list of tax rates applicable to goods in the member states of the Eurasian Economic Union on the basis of information provided by authorized state bodies of the member states of the Eurasian Economic Union and post it on the official website of the Eurasian Economic Union.
The format of the general list of tax rates applicable to goods in the member states of the Eurasian Economic Union, the procedure for its formation, maintenance and use of information from it, as well as the procedure and technical conditions, including the structure and format, presentation of information on such rates shall be determined by the Commission.
Article 85. Incurrence and termination of obligation to pay customs duties and taxes. Cases when customs duties and taxes are not paid
1. The obligation to pay customs duties and taxes shall arise in accordance with Articles 88, 157, 163, 174, 216, 217, 221, 233, 242, 254, 265, 278, 288, 297, 306, 313, 322, 328, paragraph 4 of Article 360, Articles 362, 363, 367, 371, 378 and 392 of this Code, as well as upon the occurrence of circumstances determined in accordance with Article 337 of this Code by the Commission and the Government of the Republic of Kazakhstan in cases stipulated by the Commission.
2. The obligation to pay customs duties and taxes shall cease:
1) upon the occurrence of circumstances and under the conditions associated with termination of the obligation to pay customs duties and taxes provided for in Articles 88, 157, 163, 174, 216, 217, 221, 233, 242, 254, 265, 278, 288, 297, 306, 313, 322, 328, paragraph 4 of article 360, articles 362, 363, 367, 371, 378 and 392 of this Code;
2) upon the occurrence of circumstances determined in accordance with Articles 337 of this Code by the Commission and the Government of the Republic of Kazakhstan in cases provided for by the Commission;
3) in the cases specified in paragraph 9 of Article 86 of this Code;
4) in the event that measures to collect customs duties and taxes are not taken in accordance with subparagraph 4) of paragraph 10 of Article 116 of this Code in respect of the amount of customs duties and taxes recognized as uncollectible in accordance with this Code.
3. The Commission shall have the right to determine the circumstances under which the obligation to pay customs duties and taxes is terminated in cases when in relation to the same goods the obligation to pay customs duties and taxes has arisen in different persons, for different reasons and (or) repeatedly, including in the case when the obligation to pay customs duties and taxes arose in one member state of the Eurasian Economic Union, and the circumstances, under which the obligation to pay customs duties and taxes ceases, have occurred in another member state of the Eurasian Economic Union, as well as the procedure for interaction of customs authorities to confirm the occurrence of such circumstances.
4. Customs duties and taxes shall not be paid:
1) in respect of goods placed (placed) under the customs procedure, the conditions of placement under which do not provide for the payment of customs duties and taxes, before its completion or termination of such a customs procedure and subject to the conditions for the use of these goods in accordance with such a customs procedure;
2) in respect of certain categories of goods not subject to placement under customs procedures in accordance with paragraph 4 of Article 355 and paragraph 2 of Article 364 of this Code, provided that the conditions for their use are established by these Code for these categories of goods;
3) in respect of goods placed (placed) under the customs procedure for temporary import (admission) with application of benefits for payment of import customs duties in the form of exemption from payment of import customs duty and benefits for payment of taxes, before its completion or termination of such customs procedure, provided that the conditions for provision of such benefits are met, when using goods for purposes that meet the conditions for granting benefits, subject to restrictions on the use and (or) disposal of such goods, and provided that the conditions for the use of such goods are met in accordance with such a customs procedure, except for cases when the declarant waives such benefits;
4) in respect of goods placed (placed) under the customs procedure for release for domestic consumption, with application of benefits for payment of import customs duties in the form of exemption from payment of import customs duty and benefits for payment of taxes associated with restrictions on the use and (or) disposal of these goods, subject to the conditions for provision of such benefits, when using goods for purposes that meet the conditions for granting benefits, as well as in compliance with restrictions on the use and (or) disposal of such goods unless the declarant waives such benefits.
Article 86. Fulfillment of obligation to pay customs duties and taxes
1. The obligation to pay customs duties and taxes shall be fulfilled by the payer of customs duties and taxes, by persons who in accordance with this Code bear a joint obligation with the payer of customs duties and taxes to pay customs duties and taxes.
The obligation to pay customs duties and taxes may be fulfilled by a third party in the manner established by paragraph 11 of Article 94 of this Code.
The obligation to pay customs duties and taxes shall be fulfilled by the customs representative, taking into account Article 494 of this Code.
2. The obligation to pay customs duties and taxes shall be fulfilled by paying them in the manner and within the terms, established by Articles 90, 91, 92, 93 and 94 of this Code in the amounts calculated and payable in accordance with this Code.
3. In cases when, in accordance with Articles 91 and 194 of this Code, the obligation to pay customs duties and taxes is fulfilled by the methods provided for by Chapter 10 of this Code, the customs authority shall, not later than five working days before the due date for fulfilling the obligation to pay customs duties and taxes, interest, send a notification to the payer about the onset of the term for fulfilling the obligation to pay customs duties, taxes, interest in arbitrary form.
Upon the expiry of the term for fulfillment of the obligation to pay customs duties, taxes, and interest in the cases established by part one of this paragraph, as well as in other cases when the obligation to pay customs duties and taxes is fulfilled by the methods provided for by Chapter 10 of this Code, the customs authority shall send a request on payment of the due amounts of customs duties, taxes, penalties, interests in the manner established by Chapter 10 of this Code.
4. In cases of non-fulfillment or improper fulfillment of the obligation to pay customs duties and taxes, the customs authority shall, within ten working days from the date of the onset of the term of payment of customs duties, taxes, interest, send a notification about the unpaid amounts of customs duties, taxes, penalties, simultaneously to the payer and to persons who in accordance with this Code bear a joint obligation with the payer to pay customs duties, taxes, penalties, interest, except for the cases:
1) provided for by paragraph 3 of this article;
2) when the obligation to pay customs duties and taxes is fulfilled by the methods provided for by Chapter 10 of this Code.
5. Penalties shall be charged in accordance with the procedure provided for in Article 124 of this Code.
6. A notification about the amounts of customs duties, taxes, penalties, interest unpaid in due time shall be executed within a period of not more than ten working days from the date of its delivery. The form of notification about the amounts of customs duties, taxes, penalties, interest unpaid in due time shall be approved by the authorized body. In addition, this form of notification shall also include information about amounts of special, anti-dumping, countervailing duties unpaid in due time in accordance with Article 137 of this Code.
The order of delivery of the said notification shall be carried out in accordance with Article 87 of this Code.
7. When the payer fulfills the requirements specified in the notification about the amounts of customs duties, taxes, penalties, interest, unpaid in due time, without payment of penalties, subject to be accrued for the period from the date of registration of such notification to the date of execution of such requirements inclusive, the customs authority shall send an addition to the previously issued notification about the amounts of customs duties, taxes, penalties, interest unpaid in due time.
8. In case of revealing the substantiated facts that caused the change in the amount of customs duties, taxes, penalties, interest specified in the notification about the amounts of customs duties, taxes, penalties, interest unpaid in due time, the customs authority shall send a new notification about the amounts of customs duties, taxes, penalties, interest, unpaid in due time, with the simultaneous withdrawal of the originally sent notification about the amounts of customs duties, taxes, penalties, interest unpaid in due time.
9. The customs authority shall not send the notification specified in paragraph 4 of this article in the following cases:
1) revelation of the failure to pay customs duties, taxes, special, anti-dumping, countervailing duties, after the release of goods, and in respect of goods, the release of which is made before submission of declaration of goods, - after sending an electronic document or making the appropriate marks, provided for by paragraph 17 of Article 194 of this Code, calculated in one declaration for goods, in the amount not exceeding in the aggregate the amount equivalent to five euros at the rate of currencies in force on the day of applying the exchange rate for calculation of customs duties and taxes in accordance with this Code;
2) revelation of the fact of non-payment of customs duties, taxes, special, anti-dumping, countervailing duties calculated in one account settlement of customs duties, taxes, special, anti-dumping, countervailing duties specified in paragraph 4 of Article 83 of this Code, or in one customs document specified in part two of paragraph 4 of Article 360 of this Code in the amount not exceeding in the aggregate the amount equivalent to five euros at the rate of currencies in force on the day of applying the exchange rate for calculation of customs duties and taxes in accordance with this Code.
10. In cases specified in paragraph 9 of this article, the obligation to pay customs duties and taxes shall be terminated.
11. In cases of non-fulfillment or improper fulfillment of the obligation to pay customs duties and taxes within the term, specified in paragraph 6 of this article, the customs authority that collects customs duties, taxes, penalties, interest, shall take measures to collect customs duties, taxes, penalties, interest in accordance with Chapter 12 of this Code.
12. The Commission shall have the right to determine the peculiarities of fulfillment of the obligation to pay customs duties and taxes in cases when, in respect of the same goods, the obligation to pay customs duties and taxes has arisen in different persons for different circumstances and (or) more than once.
Article 87. Procedure for delivery of notification on the amounts of customs duties, taxes, penalties, interest unpaid in due time
1. Notification about the amounts of customs duties, taxes, penalties, interest unpaid in due time shall be delivered to the payer personally against signature or in any other way confirming the fact of sending and receiving, unless otherwise established by this article.
In this case, a notification sent in one of the following ways shall be deemed to be delivered to the payer in the following cases:
1) by registered mail with notification - from the date of the payer's notice in the notification of the postal operator;
2) electronically - from the date the notification is delivered to the web application.
The specified method shall apply to the payer:
registered as a user of the information system of the customs authority in the manner determined by the authorized body;
registered as an electronic taxpayer in the manner established by the tax legislation of the Republic of Kazakhstan.
2. In the event that the postal operator returns the notification about the amounts of customs duties, taxes, penalties and interest unpaid in due time, due to the absence of the payer at the location, which is sent by the customs authority by registered mail with a notification, the customs authority at the location of the payer shall carry out an inspection of the postal operator in a period not later than ten working days from the date of receipt of the notification, upon the results of which the inspection report shall be drawn up.
3. The following shall be indicated in the inspection report:
place, date and time of compilation;
position, surname, name and patronymic (if it is indicated in the identity document) of the official of the customs authority that issued the report;
name of the customs authority;
surname, name and patronymic (if it is indicated in the identity document), name and number of the identity document, residence of the involved witnesses;
surname, name and patronymic (if it is indicated in the identity document) and (or) name of the payer, his identification number;
information on the results of the inspection.
The inspection report shall be compiled with participation of witnesses.
Any full-aged capable citizens in the number of at least two people who are not interested in the outcome of the actions of an official of the customs authority and the payer may be invited as witnesses.
Officials of state bodies of the Republic of Kazakhstan and employees, founders (participants) of the payer shall not be allowed to participate as witnesses.
4. In the event of an appeal of a notification about the customs duties, taxes, penalties, interests, unpaid in due time, sent in accordance with paragraph 4 of Article 86 of this Code, the deadline for fulfillment of the requirements of the customs authority specified in such notification shall be suspended until a decision making on the results of consideration of the complaint. At that, the appeal shall not suspend the accrual of penalties.
Article 88. Incurrence and termination of obligation to pay customs duties and taxes in illegal movement of goods across the customs border of the Eurasian Economic Union, the time period of their payment and peculiarities of calculation
1. The obligation to pay import customs duties and taxes in illegal movement of goods across the customs border of the Eurasian Economic Union shall arise when goods are imported into the customs territory of the Eurasian Economic Union.
The obligation to pay export customs duties in illegal movement of goods across the customs border of the Eurasian Economic Union shall arise when goods are exported from the customs territory of the Eurasian Economic Union.
2. The obligation to pay customs duties and taxes in illegal movement of goods across the customs border of the Eurasian Economic Union shall arise in persons who illegally move goods. Persons involved in illegal movement, if they knew or should have known about the illegality of such a movement, and when importing goods into the customs territory of the Eurasian Economic Union - also persons, who purchased illegally the imported goods or possessed them, if at the time of purchasing they knew or should have known about the illegality of their importation into the customs territory of the Eurasian Economic Union, shall bear joint obligation to pay customs duties and taxes with the persons illegally moving goods.
3. The obligation to pay customs duties and taxes in illegal movement of goods across the customs border of the Eurasian Economic Union shall be terminated in the persons specified in paragraph 2 of this article when the following circumstances occur:
1) fulfillment of the obligation to pay customs duties and taxes and (or) their collection in amounts calculated and payable in accordance with paragraphs 5, 6, 7 and 8 of this article;
2) placement of goods under customs procedures in accordance with this Code;
3) recognition by the customs authority in the manner, determined by the authorized body, of the fact of destruction and (or) irretrievable loss of foreign goods due to an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (movement) and (or) storage, except for cases when before such destruction or irretrievable loss in accordance with this Code in relation to these foreign goods, the time period of payment of customs duties and taxes has come;
4) confiscation or conversion of goods into the ownership of the state in accordance with the laws of the Republic of Kazakhstan;
5) detention by the customs authority of goods in accordance with Chapter 52 of this Code;
6) placement for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of the report on a criminal offense, during the proceedings in a criminal case or a case on administrative violation and in respect of which a decision was made to return them, if earlier the release of such goods was not made.
4. In case of illegal movement of goods across the customs border of the Eurasian Economic Union, the day of crossing of the customs border of the Eurasian Economic Union by the goods shall be considered as the time period for payment of customs duties and taxes, and if this day is not established, - the day of revelation of the fact of illegal movement of goods across the customs border of the Eurasian Economic Union.
5. In case of illegal movement of goods across the customs border of the Eurasian Economic Union, the customs duties and taxes shall be payable in the amount as if the goods were placed under the following customs procedures:
1) when importing goods into the customs territory of the Eurasian Economic Union - the customs procedure for release for domestic consumption without the use of tariff preferences and benefits for payment of import customs duties and taxes;
2) when exporting goods of the Eurasian Economic Union from the customs territory of the Eurasian Economic Union - the customs procedure for export without the application of benefits for payment of export customs duties.
6. Customs duties and taxes in illegal movement of goods across the customs border of the Eurasian Economic Union shall be calculated in accordance with this chapter, taking into account paragraph 7 of this article, and if the customs authority does not have accurate information about the goods, also subject to paragraph 8 of this article.
7. To calculate customs duties and taxes, the rates of customs duties and taxes shall be used applicable on the day of crossing by the goods of the customs border of the Eurasian Economic Union, and if this day is not established, - on the day of revelation of the fact of illegal movement of goods across the customs border of the Eurasian Economic Union.
In case the conversion of foreign currency into the national currency of the Republic of Kazakhstan is required to determine the customs value of goods, as well as to calculate customs duties and taxes, such recalculation shall be made at the rate of currencies in force on the day of crossing by the goods of the customs border of the Eurasian Economic Union, and if this day is not established, - on the day of revelation of the fact of illegal movement of goods across the customs border of the Eurasian Economic Union.
8. In the event that the customs authority does not have accurate information on goods (nature, name, quantity, origin and (or) customs value), the basis for calculating the customs duties and taxes payable shall be determined on the basis of information available to the customs body, and classification of goods shall be carried out taking into account paragraph 4 of Article 40 of this Code.
In the event that the code of the goods in accordance with the Commodity nomenclature of foreign economic activities is determined at the level of the grouping with a quantity less than ten digits:
to calculate customs duties, the largest of the rates of customs duties corresponding to the goods included in such a group shall be applied;
to calculate taxes, the largest of the value-added tax rates shall be applied, the largest of the excise rates corresponding to the goods included in such a group, in respect of which the largest of the customs duties rates are established.
Upon the establishment at a later time of the accurate information about goods, the customs duties and taxes shall be calculated on the basis of such accurate information and the amounts of excessively paid and (or) excessively collected customs duties and taxes in accordance with Chapter 11 of this Code shall be offset (repaid) or actions shall be performed in accordance with Article 87 of this Code, foreclosure of unpaid amounts in accordance with Chapter 12 of this Code.
9. In cases of confiscation or conversion of goods into the ownership of the state in accordance with the laws of the Republic of Kazakhstan, detention of goods by customs authorities in accordance with Chapter 52 of this Code, placement for temporary storage, placement of goods under customs procedures after fulfilling the obligation to pay customs duties, taxes and (or) collection (in whole or in part) of the amount of customs duties and taxes paid and (or) collected in accordance with this article shall be offset (repaid) in accordance with Chapter 11 of this Code.
10. The provisions of paragraphs 1, 2, 3, 4, 5, 6, 7, 8 and 9 of this article shall not apply in illegal movement of goods across the customs border of the Eurasian Economic Union with unreliable customs declarations.
In case of illegal movement of goods across the customs border of the Eurasian Economic Union with unreliable customs declaration, the customs duties and taxes shall be calculated in accordance with this Code. At that, the customs duties and taxes actually paid at customs declaration shall not be repaid (recollected), and the amounts of excessively paid and (or) excessively collected customs duties and taxes shall be subject to offset (repayment) in accordance with this Code.
Article 89. The limitation of action period for customs duties, customs fees, taxes, penalties, interest
1. The limitation period upon the request of the customs authorities or upon the request of the payer shall be the period of time during which:
1) the customs authority has the right to calculate (charge) the payer or revise the amount of customs duties, taxes, customs duties calculated by the payer, as well as the amount of accrued penalties, interest;
2) the payer has the right to demand from the customs authorities to set off and (or) return the amounts of customs duties, taxes, customs duties, penalties, interest, advance payments, including advance payments made as security for the fulfillment of the obligation to pay customs duties and taxes;
3) the payer has the right to demand from the customs authorities a refund and (or) transfer to the budget for the payment of forthcoming customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest money deposited into the account of temporary placement of money by the customs authority;
4) the payer is obliged, upon the request of the customs authorities, to pay the amounts of customs duties, customs duties, taxes, penalties, interest;
5) the payer has the right to apply for amendments and additions to the customs declaration in accordance with the customs legislation of the Eurasian Economic Union.
2. The limitation period for the requirements of customs authorities and payers shall be three years unless otherwise provided by this article.
For the following categories of payers, the limitation period for the requirements of customs authorities and payers shall be five years:
1) subject to tax monitoring in accordance with the Code of the Republic of Kazakhstan "On Taxes and Other Obligatory Payments to the Budget" (Tax Code);
2) those carrying out activities in the field of subsoil use (fuel and energy sector);
3) those included in the register of authorized economic operators.
3. The limitation period for the requirements of customs authorities and payers shall be five years, regardless of the categories of payers specified in paragraph 2 of this article, in relation to goods placed under the customs procedure for release for domestic consumption, in respect of which:
privileges have been applied for the payment of import customs duties and taxes associated with restrictions on the use and (or) disposal of these goods in accordance with subparagraph 1) of paragraph 1 of Article 202 of this Code;
in accordance with international treaties within the framework of the Eurasian Economic Union or international treaties on joining the Eurasian Economic Union (international treaties on state accession to the treaty on the Eurasian Economic Union), lower rates of import customs duties are applied than those established by the Unified Customs Tariff of the Eurasian Economic Union in accordance with subparagraph 3) of paragraph 1 of Article 202 of this Code.
in obedience to Article 250 of the Code of the Republic of Kazakhstan of 12 June 2001 “On Taxes and Other Obligatory Payments to the Budget” (Tax Code) and Article 427 of the Code of the Republic of Kazakhstan of 25 December 2017 “On Taxes and Other Obligatory Payments to the Budget” (Tax Code), value added tax has been paid by offsetting.
4. The limitation period for the requirements of customs authorities and payers shall be calculated from the date of:
1) registration of a customs declaration, except for the cases provided for in paragraph 5 of this Article;
2) registration with the customs authority of ensuring the fulfillment of the obligation to pay customs duties and taxes in cash, including through advance payments;
3) adoption by the customs authority of the preliminary decisions provided for by this Code;
4) the customs authority makes a decision on customs escort.
5. For goods under customs control in accordance with the selected customs procedure, the customs authority shall have the right to calculate or revise the amounts of customs payments, taxes, penalties, interest payable during the period when the goods are under customs control and three years, with the exception of, unless a different period is established by paragraphs 2 and 3 of this article - after the expiration of the period for which the goods are under customs control.
6. In the event of the expiration of the limitation period for the requirements established by paragraph 1 of this article:
1) during the period of customs control, including after the release of goods - the limitation period shall be extended for the period of such customs control, the execution of the decision of the customs authority adopted on the basis of the results of customs control before paying off debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest;
2) appeal by the payer in the manner prescribed by the legislation of the Republic of Kazakhstan of the results of the customs inspection and (or) the decision of the authorized body made upon the results of consideration of the complaint, as well as the decision, action (inaction) of the customs body and (or) the official of the customs body - the limitation period shall be extended for the period of consideration of the complaint and the execution of the decision of the customs authority rendered based on the results of the consideration of the complaint, and in case of appeal in court - for the period of the trial and the entry into force of the judicial act.
Footnote. Article 89 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted upon expiry of ten calendar days after its first official publication); dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).Chapter 9. TIME PERIOD AND ORDER OF PAYMENT OF CUSTOMS DUTIES, TAXES
Article 90. Time period for payment of customs duties and taxes
1. Time period for payment of customs duties and taxes shall be determined in accordance with Articles 88, 91, 157, 163, 174, 216, 217, 221, 233, 242, 254, 265, 278, 288, 297, 306, 313, 322, 328 , paragraph 4 of Article 360, Articles 362, 363, 367, 371, 378 and 392 of this Code.
2. With regard to goods, whose peculiarities of customs declaration are established by Article 189 and Chapter 43 of this Code, the time period for payment of customs duties and taxes shall be determined by the article and the Chapter of this Code.
3. With regard to goods, placed (placed) under a special customs procedure, the time period for payment of customs duties and taxes shall be determined in accordance with Article 337 of this Code by the Commission and the Government of the Republic of Kazakhstan in cases provided by the Commission.
4. If the payer fails to perform or improperly performs the obligation to pay customs duties and taxes in the period specified in this Code, the penalties shall be paid, except for the case specified in part three of this paragraph.
Payment or collection, as well as the offset (repayment) of penalties shall be made in the manner provided for by this Code in respect of payment or collection, as well as offset (repayment) of the amounts of the relevant customs duties, customs fees, taxes.
Penalties shall not be paid when the customs authority, that collects customs duties and taxes, in accordance with the procedure established by the Commission in accordance with paragraph 3 of Article 85 of this Code, receives confirmation of occurrence of circumstances under which the obligation to pay customs duties and taxes ceases.
5. In cases when, in accordance with this Code, the interest is payable from the amounts of import customs duties and taxes, as if in respect of these amounts a deferral or installment payment was granted, such interest shall be accrued and paid in accordance with the procedure established by Article 93 of this Code for accrual and payment of interest for a deferral or installment payment of import customs duties.
Article 91. Changing the time period for payment of import customs duties and taxes
1. Changing the time period for payment of import customs duties and taxes shall be carried out in the form of a deferral or installment payment.
2. The grounds for changing the time period for payment of taxes, as well as the conditions and procedure for their change, shall be established by the tax legislation of the Republic of Kazakhstan.
3. Deferral or installment payment of import customs duties shall be granted in respect of goods placed under the customs procedure for release for domestic consumption.
4. Deferral or installment payment of import customs duties shall be a change of the time period for payment of import customs duties with a simultaneous or gradual payment by the payer of the deferred or installment amount, respectively.
5. Deferral or installment payment of import customs duties shall be granted in respect of the entire amount payable, or in respect of a part of this amount.
6. When goods are released with a deferral of payment of import customs duties, the amount of import customs duties, in respect of which a deferral has been granted, shall be payable not later than the last day of the term for which such a deferral is granted.
When goods are released with installment payment of import customs duties, the amount of import customs duties, in respect of which the installment payment is provided, shall be payable in accordance with the approved schedule for the gradual payment of amounts of import customs duties. In this case, each of the amounts determined for a gradual payment shall be payable not later than the last day of the term, established for such payment in the relevant period.
7. Deferral or installment payment of import customs duties shall be granted subject to securing the fulfillment of the obligation to pay import customs duties, unless otherwise established by this Code.
Security of fulfillment of the obligation to pay import customs duties shall be granted in accordance with Chapter 10 of this Code.
Article 92. Terms, grounds and procedure for granting a deferral or installment payment of import customs duties, refusal, cancellation of deferral or installment payment of import customs duties. Termination of decision to grant a deferral or installment payment of import customs duties
1. Deferral of payment of import customs duties with payment of interest for deferral of payment of import customs duties in accordance with Article 93 of this Code shall be granted for a term not exceeding one month from the day following the day of release of goods in accordance with the customs procedure for release for domestic consumption.
2. Deferral or installment payment of import customs duties without payment of interest for deferral or installment payment of import customs duties shall be granted for a term not exceeding six months from the day following the day of release of goods in accordance with the customs procedure for release for domestic consumption, subject to the following grounds:
1) infliction of damage to the payer of import customs duties as a result of a natural disaster, technological catastrophe or other circumstances of force majeure;
2) a delay in financing from the state budget to the payer of import customs duties or payment for the state order executed by the person;
3) delivery within the framework of international treaties of the Republic of Kazakhstan;
4) importation into the customs territory of the Eurasian Economic Union by organizations of the member states of the Eurasian Economic Union engaged in agricultural activities or supply for the specified organizations of planting or seeding material, plant protection products, agricultural machinery, pedigree livestock breeding facilities (breeding farm animals, poultry, fish and other livestock breeding facilities), pedigree products (material), products used for animal feeding. The list of specified goods in respect of which a deferral or installment payment of import customs duties may be granted, indicating the codes in accordance with the Commodity nomenclature of foreign economic activities shall be determined by the Commission;
5) other grounds determined by the Commission.
3. Deferral or installment payment of import customs duties with payment of interest for deferral or installment payment of import customs duties in accordance with Article 93 of this Code shall be granted for a term not exceeding six months from the day following the day of release of goods in accordance with the customs procedure for release for domestic consumption, if there is such a basis, as the import into the customs territory of the Eurasian Economic Union of goods for use in industrial processing, including raw materials, materials, technology equipment, components and spare parts for it. For the purpose of applying this paragraph, industrial processing shall be the use of goods in production for the receipt of new goods, the codes of which, in accordance with the Commodity nomenclature of foreign economic activities, differ from the codes of goods imported for their industrial processing at the level of any of the first four digits. The list of specified goods in respect of which a deferral or installment payment of import customs duties may be granted, indicating the codes in accordance with the Commodity nomenclature of foreign economic activities, and the conditions for classifying such goods as those intended for use in industrial processing, shall be determined by the Commission.
4. Availability of grounds specified in paragraphs 2 and 3 of this article shall be confirmed by the payer of import customs duties in the manner determined by the authorized body.
5. Deferral or installment payment of import customs duties shall be granted on the basis of an application of the payer of import customs duties upon the decision of the customs authority.
The decision on granting a deferral or installment payment of import customs duties shall be taken by the customs authority, which will release goods when they are placed under the customs procedure for release for domestic consumption.
The decision of the customs authority to grant deferral or installment payment of import customs duties shall indicate the term for which the deferral or installment payment of import customs duties is granted, the amount of import customs duties for which the deferral or installment payment are granted, and other information necessary for application of this decision at the release of goods.
6. The decision on granting a deferral or installment payment of import customs duties or refusal to grant it shall be taken by the territorial customs authority or customs office on the basis of an application of the payer submitted in the form approved by the authorized body in the form of an electronic document or a document on paper.
The decision of the customs authority on granting a deferral or installment payment of import customs duties shall be a document evidencing facts having legal significance, if the customs declaration of goods in respect of which such a decision was made, shall be made within three months from the date of its adoption.
In order to grant a deferral or installment payment of import customs duties provided in accordance with paragraphs 2 and 3 of this article, the application shall be attached with:
documents confirming the existence of grounds specified in paragraphs 2 and 3 of this article, the list of which is approved by the authorized body;
a schedule for a gradual payment of import customs duties, drawn up by the payer, under the installment payment of import customs duties.
The decision on granting a deferral or installment payment of import customs duties or refusal to grant it shall be taken by the territorial customs authority or customs office in the term not exceeding five working days from the date of registration of the payer's application in the territorial customs authority or customs office.
The form of the decision on granting a deferral or installment payment of import customs duties or refusal to grant it shall be approved by the authorized body.
A schedule for a gradual payment of import customs duties, approved by the customs authority, shall be attached to the decision on granting an installment payment of import customs duties. The specified schedule shall establish the terms for the gradual payment of import customs duties and shall be an integral part of this decision.
At the request of the payer, the schedule for the gradual payment of the amounts of import customs duties can be changed.
Determination of the amount of the secured obligation to pay import customs duties when the terms of payment of import customs duties are changed, shall be made in the manner established by paragraph 1 of Article 104 of this Code. At that, the amount of such obligation shall include interest amounts for deferral or installment payment of import customs duties.
To determine the amount of import customs duties on the basis of which the amount of the secured obligation to pay import customs duties is determined, the exchange rate, the rates of import customs duties in force on the day of registration of the application in the customs authority on granting deferrals or installment payment of import customs duties shall apply.
The decision to refuse to grant a deferral or installment payment of import customs duties should contain the grounds for such refusal.
The decision to refuse to grant a deferral or installment payment of import customs duties shall be made by the customs authority on the following grounds:
the payer does not submit the documents to the customs authority, specified in paragraph 2 of part three of this paragraph;
the payer has arrears in payment of customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, penalties, interest;
a bankruptcy procedure has been instituted against the payer or a criminal case has been initiated on criminal offense grounds.
The decision to grant a deferral or installment payment of import customs duties shall be subject to cancellation before the actual granting of a deferral or installment payment of import customs duties (before filing a declaration for goods) on the following grounds:
at the request of the payer;
when the customs authority receives information confirming the grounds for refusal to grant a deferral or installment payment of import customs duties.
7. In cases of non-fulfillment or improper fulfillment by the payer of the obligation to pay import customs duties within the term established in the decision to grant a deferral or installment payment of import customs duties, the customs authority shall take one or several actions specified in paragraph 6 of Article 98, paragraph 4 of Article 99, paragraph 5 of Article 100, paragraph 10 of Article 101 and paragraph 4 of Article 102 of this Code.
8. The decision on granting a deferral or installment payment of import customs duties shall be terminated:
1) at the end of the term for which a deferral or installment payment of import customs duties was granted;
2) at the end of the term specified in part two of paragraph 6 of this article;
3) in performance of the obligation to pay import customs duties for which a deferral or installment payment were granted.
Footnote. Article 92 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted ten calendar days after its first official publication).Article 93. Interest for deferral or installment payment of import customs duties
1. For each day of a deferral or installment payment of import customs duties granted in accordance with paragraphs 1 and 3 of Article 92 of this Code, starting from the day following the day of release of goods in accordance with the customs procedure for release for domestic consumption, until the day of termination of the obligation to pay import customs duties, the interest shall be payable.
2. Interest for deferred or installment payment of import customs duties shall be payable at the rate of 1/360 of the base rate of the National Bank of the Republic of Kazakhstan applied for interest calculation. The base rate of the National Bank of the Republic of Kazakhstan in force during the relevant periods of actual use of deferral or instalment payment shall apply to the calculation of interest for deferral or instalment payment of import customs duties.
3. Interest for deferral or installment payment of import customs duties shall be payable not later than the day following the day of payment or collection of import customs duties.
4. Payment or collection, as well as offset (repayment) of interest for deferral or installment payment of import customs duties shall be made in the manner provided for by this Code in respect of payment or collection, as well as offset (repayment) of the amounts of import customs duties.
Footnote. Article 93 as amended by Law of the RK № 399-VI dated 02.01.2021 (shall come into force on 01.01.2021).).Article 94. Procedure for payment of customs duties and taxes
1. Customs duties and taxes shall be payable in the Republic of Kazakhstan in the manner determined by the authorized body or in the member state of the Eurasian Economic Union on the territory of which the fact of illegal movement of goods across the customs border of the Eurasian Economic Union is detected, except for the illegal movement of goods across the customs border of the Eurasian Economic Union with unreliable customs declaration.
As for the conditionally released goods specified in subparagraph 3) of paragraph 1 of Article 202 of this Code, the import customs duties in the amount of the difference in the amounts of import customs duties calculated at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties, paid at the release of goods, or in another amount established by the international treaties within the framework of the Eurasian Economic Union or the international treaties of the Eurasian Economic Union with a third party, may be paid in a member state of the Eurasian Economic Union, other than a member state of the Eurasian Economic Union, whose customs authority releases goods, if this is stipulated by the international treaties within the framework of the Eurasian Economic Union and (or) international treaties of the Eurasian Economic Union with a third party.
2. Upon occurrence of the circumstance, specified in paragraph 5 of Article 233 of this Code, the import customs duties and taxes with respect to foreign goods placed under the customs procedure of customs transit shall be payable in the member state of the Eurasian Economic Union, the customs authority of which released goods in accordance with the customs procedure of customs transit, unless otherwise established by part two of this paragraph and paragraph 3 of this article.
In the event of the circumstance, specified in paragraph 5 of Article 233 of this Code, the import customs duties and taxes with respect to international postal items placed under the customs procedure of customs transit shall be payable in the member state of the Eurasian Economic Union in which the customs authority of destination is located.
3. If in accordance with this paragraph it is established (confirmed) that foreign goods placed under the customs procedure of customs transit are located in the territory of another member state of the Eurasian Economic Union than the member state of the Eurasian Economic Union, whose customs authority released goods in accordance with the customs procedure of customs transit, the import customs duties, taxes shall be payable in the member state of the Eurasian Economic Union, on the territory of which such goods are located, unless otherwise established by the international treaties of the Republic of Kazakhstan.
In the event that goods are not found (not confirmed) in the territory of another member state of the Eurasian Economic Union than the member state of the Eurasian Economic Union, whose customs authority released goods in accordance with the customs procedure of customs transit, but in accordance with this paragraph, it is established (confirmed) that goods placed under the customs procedure of customs transit were exported from the territory of one member state of the Eurasian Economic Union and imported to the territory of another member state of the Eurasian Economic Union, then the import customs duties and taxes shall be payable in the member state of the Eurasian Economic Union, the importation into the territory of which was established (confirmed), unless otherwise established by the international treaties of the Republic of Kazakhstan.
The presence of goods in the territory of a member state of the Eurasian Economic Union or their importation into the territory of a member state of the Eurasian Economic Union, whose customs authority did not release goods in accordance with the customs procedure of customs transit, shall be established (confirmed) on the basis of documents received during the customs control and (or) compiled on the basis of the results of such customs control, as well as in the course of administrative proceedings, or investigation into criminal cases or inspections, the conduct (holding) of which is carried out in accordance with the legislation of the member states of the Eurasian Economic Union by customs or other state bodies of the member states of the Eurasian Economic Union.
For the purpose of applying this paragraph, the establishment (confirmation) of the location of goods on the territory of a member state of the Eurasian Economic Union, whose customs authority did not release goods in accordance with the customs procedure of customs transit, or their importation into the territory of this member state of the Eurasian Economic Union, shall be recognized by the customs authority of the member states of the Eurasian Economic Union, which released goods in accordance with the customs procedure of customs transit.
The procedure for interaction of the customs authorities of the member states of the Eurasian Economic Union in establishing (confirming) the location of foreign goods on the territory of a member state of the Eurasian Economic Union, whose customs authority did not release goods in accordance with the customs procedure of customs transit, or their importation into the territory of that member state of the Eurasian Economic Union shall be determined by the Commission.
4. In the event of the circumstance, specified in paragraph 3 of Article 392 of this Code, export customs duties in respect of goods of the Eurasian Economic Union placed under the customs procedure of customs transit shall be payable in a member state of the Eurasian Economic Union, the customs authority of which released goods in accordance with the customs procedure of customs transit.
5. Import customs duties payable in the Republic of Kazakhstan shall be paid in the national currency of the Republic of Kazakhstan, unless otherwise stipulated by the Treaty on the Union.
Export customs duties and taxes payable in the Republic of Kazakhstan shall be paid in the national currency of the Republic of Kazakhstan unless otherwise established by the international treaties within the framework of the Eurasian Economic Union, bilateral international treaties of the Republic of Kazakhstan and (or) the legislation of the Republic of Kazakhstan.
6. The forms and methods of payment of customs duties and taxes payable in the Republic of Kazakhstan, as well as the moment of fulfillment of the obligation to pay them (the date of payment) shall be established by this Code.
7. Import customs duties shall be paid to the accounts determined in accordance with the Treaty on the Union.
Export customs duties shall be paid to accounts determined in accordance with the legislation of the Republic of Kazakhstan, unless otherwise established by the international treaties within the framework of the Eurasian Economic Union and (or) bilateral international treaties of the member states of the Eurasian Economic Union.
8. Customs duties and taxes shall be paid to the budget by the payer or third parties at the instruction of the payer in cash and by cashless way, as well as by offsetting in the manner established by this Code.
9. Payment of customs duties and taxes shall be made according to the corresponding income code of the unified budget classification of incomes of the Republic of Kazakhstan (hereinafter - budget classification codes) in accordance with the type of customs duties and taxes.
10. Payment of customs duties and taxes shall be made by payers or third parties at the instruction of the payer through the second-tier banks, as well as organizations that carry out certain types of banking operations. In the payment documents for payment of customs duties and taxes, the payer shall indicate the details of the beneficiary body determined by the authorized body.
11. When paying customs duties and taxes by third parties at the instruction of the payer, in the purpose of payment of the payment document, the full name of the payer for whom the customs duties and taxes are paid, as well as his identification number, shall be additionally indicated.
12. When paying customs duties and taxes by the payer or third parties at the instruction of the payer, the confirmation of their payment for the release of goods shall be one or more of the following information and documents:
1) data on reporting forms of receipts by budget classification codes, which are submitted daily by the treasury bodies to the customs authority;
2) data and information submitted by the second-tier banks and organizations engaged in certain types of banking operations through the electronic government payment gateway about the paid amounts of customs duties and taxes;
3) electronic check, formed in the system of "electronic government", - in case of payment through the payment gateway of "electronic government";
4) a check issued by an electronic terminal of a second-tier bank or an organization carrying out certain types of banking operations, - in case of payment via electronic terminals of a second-tier bank or an organization carrying out certain types of banking operations located in the buildings of customs authorities;
5) a receipt of a cash desk of a second-tier bank or an organization carrying out certain types of banking operations, - in case of payment through the cash desks of a second-tier bank or an organization carrying out certain types of banking operations located in the buildings of customs authorities.
In this case, the documents specified in subparagraphs 3), 4) and 5) of part one of this paragraph shall be required only if the customs authorities do not have data and information specified in subparagraph 2) of part one of this paragraph.
Second-tier banks and organizations that carry out certain types of banking operations listed in subparagraphs 4) and 5) of part one of this paragraph must have relevant agreements concluded with customs authorities.
In the event that the payer of customs duties and taxes is the National Bank of the Republic of Kazakhstan or its branches, the payment documents of the National Bank of the Republic of Kazakhstan for the purpose of release of goods shall be the confirmation of payment of customs duties and taxes to the budget.
13. The date of payment (the moment of fulfillment of the obligation to pay) of customs duties and taxes for the release of goods shall be:
1) the day when money is written off by second-tier banks or by organizations that carry out certain types of banking operations from the payer's bank account or the date of payment by the payer through ATMs or other electronic devices in cases where the confirmation of payment of customs duties and taxes is a document and (or) information, specified in subparagraphs 2), 3) and 4) of part one of paragraph 12 of this article;
2) the day when the payer deposits cash into a second-tier bank or an organization that carries out certain types of banking operations, in cases where the confirmation of payment of customs duties and taxes is the document specified in subparagraph 5) of part one of paragraph 12 of this article;
3) the date of receipt by the customs authority of the reporting form of revenues according to the budget classification codes, which is submitted daily by the treasury bodies to the customs authority, in case if the payment is not confirmed by documents and (or) information provided for in subparagraphs 2) and 3) of part 1 of paragraph 12 of this article.
14. Peculiarities of payment of export customs duties may be established by the international treaties within the framework of the Eurasian Economic Union and (or) bilateral international treaties of the Republic of Kazakhstan.
Article 95. Obligations of second-tier banks and organizations carrying out certain types of banking operations, regarding the transfer of customs duties, customs fees, taxes, penalties, interest to the budget
Second-tier banks and organizations that carry out certain types of banking operations shall be obliged:
1) when accepting payment documents from residents of the Republic of Kazakhstan for payment of customs duties, taxes, customs fees, penalties, interest to the budget, to verify correctness of the payer's identification number in accordance with the rules for formation of the identification number and data of the authorized state body of the Republic of Kazakhstan, forming the identification numbers and maintaining national registries of identification numbers;
2) when accepting payment documents from non-residents of the Republic of Kazakhstan for payment of customs duties, taxes, customs fees, penalties, interest to the budget, to verify correctness of identification documents and other documents established by the legislation of the Republic of Kazakhstan;
3) if the money in the bank accounts of the payer is sufficient, not to delay execution of the order of the payer to transfer the amounts of customs duties, taxes, customs fees, penalties, interests and to execute the specified order on the day of its initiation by the payer;
4) to transfer customs duties, customs fees, taxes, penalties, interest during the operational day, but not later than the next operational day from the day the payer deposits cash in the second-tier bank or the organization that carries out certain types of banking operations;
5) to transfer customs duties, customs fees, taxes, penalties, interest during the operational day, but not later than the next operational day from the date of writing off the money from the payer's bank account in cases when payment is made using payment cards via electronic terminals of second-tier banks or an organization that carries out certain types of banking operations.
Chapter 10. SECURITY OF FULFILLMENT OF OBLIGATION TO PAY CUSTOMS DUTIES, TAXES
Article 96. General conditions to secure fulfillment of obligation to pay customs duties and taxes
1. Fulfillment of the obligation to pay customs duties and taxes shall be provided in the cases provided for in Articles 91, 194, 195, 196, 223, 257 and 387 of this Code, unless otherwise established in accordance with the said articles, as well as established by paragraph 2 of this article.
2. Fulfillment of the obligation to pay customs duties and taxes shall also be provided in the following cases:
1) placement of goods under the customs procedure of the customs warehouse without actual placement in the customs warehouse, except for cases when the declarant is an authorized economic operator;
2) replacement of foreign goods placed under the customs procedure for processing in the customs territory with equivalent goods, except when the declarant is an authorized economic operator;
3) excluded by Law of the RK № 407-VI of 05.01.2021 (shall go into effect ten calendar days after the date of its first official publication);4) placement of goods for temporary storage in places at the request of a person possessing authority in respect to the goods, in accordance with Article 170 of this Code;
5) revelation of signs that the submitted documents are not properly executed and (or) contain inaccurate information in accordance with Article 397 of this Code.
3. Fulfillment of the obligation to pay customs duties and taxes shall be provided by the payer of customs duties, taxes or by another person in the cases established by this Code.
In respect of goods placed under the customs procedure of customs transit, the fulfillment of the obligation to pay customs duties and taxes may be provided by the freight forwarder and (or) another person on behalf of the payer, if that other person has the right to own, use and (or) dispose the goods for which fulfillment of the obligation to pay customs duties and taxes is provided, unless otherwise established by this Code.
The customs representative shall have the right to secure fulfillment of the obligation to pay customs duties and taxes in accordance with this chapter if, in accordance with Article 494 of this Code, the customs representative bears a joint obligation with the payer of customs duties and taxes to pay customs duties and taxes, and under the conditions stipulated by paragraph 3 of Article 195 and paragraph 3 of Article 196 of this Code. In the event that the fulfillment of the obligation to pay customs duties and taxes is provided by the customs representative, upon the occurrence of circumstances stipulated in accordance with this Code under which the obligation to pay customs duties and taxes is subject to execution, such obligation to pay customs duties and taxes shall be fulfilled by the customs representative jointly with the person he represents, regardless of the provisions of paragraph 5 of Article 494 of this Code.
4. Security of the fulfillment of the obligation to pay customs duties and taxes shall be granted to the customs authority that releases goods, except for the case specified in Article 226 of this Code.
5. When requesting documents and (or) information in accordance with paragraph 4 of Article 410 of this Code, the calculation of the amount of fulfillment of the obligation to pay customs duties, taxes, and interest in the event of the accrual of such interest for deferral or installment payment of import customs duties shall be made by the customs authority and sent to the declarant in accordance with paragraph 6 of Article 410 of this Code.
6. Security of the fulfillment of obligations of a legal entity that carries out activities in customs area, as well as fulfillment of obligations of an authorized economic operator shall be carried out in accordance with the procedure established by Articles 486 and 535 of this Code, respectively.
Footnote. Article 96 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted ten calendar days after the date of its first official publication).Article 97. Methods of securing fulfillment of obligation to pay customs duties and taxes
1. Fulfillment of the obligation to pay customs duties and taxes shall be provided in the following methods:
1) by money;
2) by a bank guarantee;
3) by a suretyship;
4) by pledge of property;
5) by the insurance contract.
2. Fulfillment of the obligation to pay customs duties and taxes shall be provided by any of the methods specified in paragraph 1 of this Article, subject to the provisions of paragraph 3 of this Article.
3. Security of the obligation to pay customs duties and taxes in the case specified in paragraph 5 of Article 535 of this Code shall be provided in one or more methods, specified in subparagraphs 1), 2), 3) and 4) of paragraph 1 of this Article.
4. Fulfillment of the obligation to pay customs duties and taxes can be provided in several methods at the choice of the persons specified in paragraph 3 of Article 96 of this Code, taking into account the provisions of paragraph 3 of this Article.
The person securing the fulfillment of the obligation to pay customs duties and taxes shall have the right to replace one method of securing the fulfillment of the obligation to pay customs duties and taxes by another method, subject to the provisions of paragraph 3 of this article, if the replaced obligation to pay customs duties and taxes is not foreclosed in accordance with Chapter 12 of this Code and (or) the customs authority did not submit a request to pay the due amount of customs duties, taxes, penalties, interest in accordance with this chapter and (or) the subject of the pledge is not levied in accordance with the civil legislation of the Republic of Kazakhstan.
5. Fulfillment of the obligation to pay customs duties and taxes must be provided continuously until the termination of the obligation to pay customs duties and taxes in accordance with this Code.
6. The period of validity of the obligation to pay customs duties and taxes provided by the methods specified in subparagraphs 2), 3), 4) and 5) of paragraph 1 of this article, including that provided in return for the earlier adopted by the customs authority, should be sufficient for timely submission of a request by the customs authority to the person who secured the fulfillment of the obligation to pay customs duties and taxes, to fulfill the obligations accepted under these methods.
7. Security of the fulfillment of the obligation to pay customs duties and taxes shall be provided in the national currency of the Republic of Kazakhstan.
8. The method of securing the fulfillment of the obligation to pay customs duties and taxes through money shall mean the use of advance payments to secure fulfillment of the obligation to pay customs duties and taxes and (or) deposition of money to the account of the customs authority for temporary placement of money.
9. The method to secure the fulfillment of the obligation to pay customs duties and taxes through money shall apply only to those obligations that arise for the payer before the customs authority that accepted such security.
The method to secure fulfillment of the obligation to pay customs duties and taxes in the form of a pledge of property shall apply only to those obligations that arise for the payer before the customs authority that has concluded a property pledge agreement with this payer.
10. Peculiarities of application of methods for fulfillment of the obligation to pay customs duties and taxes under the customs procedure of customs transit can be determined by an international agreement within the framework of the Eurasian Economic Union stipulated in paragraph 8 of Article 226 of this Code.
Article 98. Use of money as security to fulfill the obligation to pay customs duties and taxes
1. Money can be used as security to fulfill the obligation to pay customs duties and taxes by depositing the security amounts into the account of the customs authority for temporary placement of money or by applying advance payments as security to fulfill the obligation to pay customs duties and taxes.
2. The account of temporary placement of money shall be opened by the central authorized body for budget execution for the territorial customs authorities.
3. The account of temporary placement of money of the customs authority shall be intended for payment by the payer of the amounts of security for the fulfillment of the obligation to pay customs duties and taxes. The amounts of security for the fulfillment of the obligation to pay customs duties and taxes to the account of temporary placement of money shall be made in the national currency of the Republic of Kazakhstan.
4. To use money as security for the fulfillment of the obligation to pay customs duties and taxes, the payer or the person specified in paragraph 3 of Article 96 of this Code shall submit an application to the customs authority in the form approved by the authorized body.
If advance payments are used as security for the fulfillment of the obligation to pay customs duties and taxes, the documents specified in subparagraphs 4) and 5) of paragraph 12 of Article 94 of this Code shall be attached to the application. At that, the date of confirmation of depositing security for fulfillment of the obligation to pay customs duties and taxes shall be the relevant date specified in paragraph 13 of Article 94 of this Code.
When securing fulfillment of the obligation to pay customs duties and taxes by depositing the security amounts to the account of the customs authority for temporary placement of money, the documents confirming the deposit of security amounts to the specified account shall be attached to the application.
5. The customs authority registers the security of the obligation to pay customs duties and taxes or refuses to register it:
in the cases provided for in Article 195 of this Code – no later than one working day following the day of registration of the application;
in other cases – no later than three working days from the date of registration of the specified application.
The customs authority shall notify the payer or the person specified in paragraph 3 of Article 96 of this Code in writing or electronically no later than one working day from the date of registration of the security for the fulfillment of the obligation to pay customs duties, taxes or refusal to register such security.
6. If the payer fails to fulfill or improperly fulfills the obligation to pay customs duties and taxes, the customs authority shall perform one of the following actions without an application of the payer in an indisputable order:
in the event of depositing the amounts of security for the fulfillment of the obligation to pay customs duties and taxes to the account of the customs authority for temporary placement of money, - transfers the amounts of customs duties, taxes, penalties, and interest payable from the account for temporary placement of money to the budget within one working day after the expiry of the terms of fulfillment of the obligation to pay customs duties and taxes;
in case of application of advance payments as security for the fulfillment of the obligation to pay customs duties and taxes, - offsets the money deposited as security for the fulfillment of the obligation to pay customs duties and taxes not later than five working days following the expiry of the term for the fulfillment of the obligation to pay customs duties, taxes, on the appropriate types of customs duties, taxes, penalties, interest.
Not later than one working day from the day following the day of the transfer of money deposited as security for the fulfillment of the obligation to pay customs duties and taxes, from the account of temporary placement of money to the budget and (or) offset of such money by using advance payments, the customs authority shall notify the payer about such transfer and (or) offset in written or electronic form.
Footnote. Article 98 as amended by the Law of the Republic of Kazakhstan dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).Article 99. Application of a bank guarantee as security for fulfillment of obligation to pay customs duties and taxes
1. The customs authority shall accept bank guarantees issued by second-tier banks as security for the fulfillment of the obligation to pay customs duties and taxes.
In order to accept a bank guarantee, the payer or the person specified in paragraph 3 of Article 96 of this Code shall submit an application to the customs authority in the form approved by the authorized body with the bank guarantee contract attached, concluded between the second-tier bank - the guarantor and the payer, and the bank guarantee.
The customs authority registers a bank guarantee agreement as security for the fulfillment of the obligation to pay customs duties and taxes or refuses to register it:
in the cases provided for in Article 195 of this Code – no later than one working day following the day of registration of the application;
in other cases – no later than three working days from the date of registration of the specified application.
2. The customs authority shall refuse to accept a bank guarantee as security for the fulfillment of the obligation to pay customs duties and taxes in one of the following cases:
1) the provided bank guarantee contract and (or) the bank guarantee do not meet the requirements established by the legislation of the Republic of Kazakhstan;
2) the amount of customs duties, taxes, penalties, interest for deferral or installment payment of import customs duties in the event of the accrual of such interest, the payment of which is secured by a bank guarantee, exceeds the amount of security to fulfill the obligation to pay customs duties and taxes calculated in accordance with Article 104 of this Code, subject to the provisions of paragraph 3 of this article, supported by a bank guarantee;
3) the bank guarantee contract and (or) the bank guarantee do not correspond to the conditions established by paragraphs 5 and 6 of Article 97 of this Code;
4) a second-tier bank that issued a bank guarantee granted as security for the fulfillment of the obligation to pay customs duties and taxes on the day of registration of the application for acceptance of a bank guarantee as security for the fulfillment of the obligation to pay customs duties and taxes, has not previously fulfilled the customs authority's requirement for payment of the due amounts of customs duties, taxes, penalties, interest, except for cases when such requirement is recognized by the court as unlawful in accordance with the legislation of the Republics and Kazakhstan.
Not later than one working day from the day of registration of the security for the fulfillment of the obligation to pay customs duties and taxes or refusal to register such security, the customs authority shall notify the payer about this or the person specified in paragraph 3 of Article 96 of this Code in written or electronic form.
3. A bank guarantee applied as security for the fulfillment of the obligation to pay customs duties and taxes shall include the amount of penalties not less than for seven working days, which may be additionally accrued in the event of failure by the payer to fulfill the obligation to pay customs duties and taxes, as well as the amount of interest for deferral or installment payment of import customs duties in the event of accruing such interest.
4. In the event of non-fulfillment by the payer of the obligation to pay customs duties and taxes, the customs authority shall send to the second-tier bank a requirement for payment of the due amounts of customs duties, taxes, penalties, interest within five working days after the expiry of the terms of fulfillment of the obligation to pay customs duties and taxes secured by a bank guarantee. At that, from the day following the expiry of the term to fulfill the obligation to pay customs duties and taxes, the penalties shall be charged.
5. The requirement of the customs authority to pay the due amounts of customs duties, taxes, penalties, interest shall be subject to unconditional and mandatory execution by a second-tier bank within two working days from the day of receipt of such requirement. The second-tier bank, if fails to fulfill or violates the terms to fulfill the specified requirement, shall be liable under the laws of the Republic of Kazakhstan.
Footnote. Article 99 as amended by the Law of the Republic of Kazakhstan dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).Article 100. Application of suretyship contract as security for fulfillment of obligation to pay customs duties and taxes
1. The customs authority, as security for the fulfillment of the obligation to pay customs duties and taxes, shall accept a suretyship contract, concluded in accordance with the civil legislation of the Republic of Kazakhstan.
In order to adopt such a suretyship contract, the payer or the person specified in paragraph 3 of Article 96 of this Code shall submit to the customs authority an application in the form approved by the authorized body with suretyship contract attached, as well as documents confirming the security of fulfillment of the obligation to pay customs duties and taxes by one of the methods specified in paragraph 2 of this article.
The customs authority registers a surety agreement as security for the fulfillment of the obligation to pay customs duties and taxes or refuses to register it:
in the cases provided for in Article 195 of this Code – no later than one working day following the day of registration of the application;
in other cases – no later than three working days from the date of registration of the specified application.
2. Individual entrepreneurs registered in the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan, as well as legal entities established in accordance with the legislation of the Republic of Kazakhstan, may act as a guarantor.
The guarantor must secure the fulfillment of the obligation to pay customs duties and taxes in one of the following methods:
1) depositing the security amounts into the account of temporary placement of money and (or) using advance payments as security for the fulfillment of the obligation to pay customs duties and taxes;
2) a bank guarantee;
3) pledge of property;
4) an insurance contract.
The amount of security of the fulfillment of the obligation to pay customs duties and taxes should include the amount of penalties not less than for ten working days, which can be additionally accrued in the event of the payer’s failure to fulfill obligation to pay customs duties and taxes, as well as the amount of interest for deferral or instalment payment of import customs duties in the event of the accrual of such interest.
3. The guarantor shall be liable to the customs authority in the same amount as the payer, including the payment of penalties, interest in the event of the accrual of such interest for deferral or installment payment of import customs duties.
4. The customs authority shall refuse to accept the suretyship contract as security for the fulfillment of the obligation to pay customs duties and taxes in one of the following cases:
1) the submitted suretyship contract does not comply with the civil legislation of the Republic of Kazakhstan;
2) if there are grounds, specified in paragraph 2 of Article 99 of this Code, for refusal to accept a bank guarantee submitted with the suretyship contract;
3) the property pledge contract, submitted with the suretyship contract, does not correspond to the conditions of the property pledge contract, established by paragraph 3 of Article 101 of this Code;
4) if there are grounds, specified in paragraph 2 of Article 102 of this Code, for refusal to accept the insurance contract, submitted with the suretyship contract;
5) the guarantor has not secured the fulfillment of the obligation to pay customs duties and taxes;
6) the amount of customs duties, taxes, penalties, interest for deferral or installment payment of import customs duties in the event of the accrual of such interest, the payment of which is secured by the suretyship contract, exceeds the amount of security for the fulfillment of the obligation to pay customs duties and taxes calculated in accordance with Article 104 of this Code, subject to part three of paragraph 2 of this article, confirmed by the suretyship contract;
7) the documents specified in paragraph 1 of this article are not submitted.
Not later than one working day from the day of registration of the security for the fulfillment of the obligation to pay customs duties and taxes or refusal to register such security, the customs authority shall notify the payer or the person specified in paragraph 3 of Article 96 of this Code in written or electronic form.
5. In case of non-fulfillment by the payer of the obligation to pay customs duties and taxes, the customs authority shall send to the guarantor a requirement to pay the due amounts of customs duties, taxes, penalties, interest within five working days after the deadline for fulfillment of the obligation secured by the suretyship contract. At that, from the day following the expiry of the deadline for fulfilling the obligation to pay customs duties and taxes, the penalties shall be charged.
6. The requirement of the customs authority to pay the due amounts of customs duties, taxes, penalties, interest shall be subject to unconditional and mandatory fulfillment by the guarantor within five working days from the date of receipt of such requirement.
7. The guarantor in case of non-fulfillment or violation of the deadlines for the fulfillment of the requirement of the customs authority shall be liable under the laws of the Republic of Kazakhstan.
Footnote. Article 100 as amended by the Law of the Republic of Kazakhstan dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).Article 101. Application of pledge of property as security for fulfillment of obligation to pay customs duties and taxes
1. The customs authority, as security for the fulfillment of the obligation to pay customs duties and taxes, shall accept a pledge of property on the basis of a property pledge contract.
To conclude a property pledge contract, the payer or the person specified in paragraph 3 of Article 96 of this Code shall submit to the customs authority an application in the form approved by the authorized body with an appraiser’s report attached on evaluation of the market value of the pledged property.
2. The property pledge contract shall be concluded between the payer and (or) the third party and the customs authority specified in paragraphs 1 or 2 of Article 105 of this Code.
The property pledge contract shall be concluded within ten working days from the date of the written request of the payer for conclusion of the property pledge contract.
The market value of a subject of pledge in order to secure the fulfillment of the obligation to pay customs duties and taxes shall be the value determined in the evaluation report made under the contract between the appraiser and the payer in accordance with the legislation of the Republic of Kazakhstan on evaluation activities.
The appraiser's report on evaluation of the market value of the pledged property must be drawn up not earlier than fifteen calendar days prior to the date the payer submits a written request to the customs authority to conclude a property pledge contract.
3. The property pledge contract shall be concluded with simultaneous observance of the following conditions:
1) property pledge contract meets the requirements established by the legislation of the Republic of Kazakhstan;
2) property to be pledged must be liquid, insured against loss or damage;
3) property pledge contract corresponds to the conditions established by paragraphs 5 and 6 of Article 97 of this Code;
4) the documents specified in paragraph 1 of this article are submitted.
At that, the market value of the subject of property pledge can not be less than the amount of the security for fulfillment of the obligation to pay customs duties and taxes, as well as penalties not less than for ten working days, which can be additionally accrued in the event of the payer’s failure to fulfill the obligation to pay customs duties and taxes, and (or) interest in the event of the accrual of such interest for deferral or installment payment of import customs duties, as well as expenses related to the sale of the subject of property pledge.
4. The subject of the pledge in order to secure the fulfillment of the obligation to pay customs duties and taxes can be any property, except for:
1) life support facilities;
2) arrested property;
3) property for which restrictions have been imposed by state bodies;
4) property, encumbered by the rights of third parties;
5) property withdrawn from civil circulation in accordance with the legislation of the Republic of Kazakhstan;
6) electric, thermal energy and other types of energy;
7) perishable goods;
8) property rights;
9) property, located outside the Republic of Kazakhstan.
5. In case of non-observance of the conditions specified in paragraphs 3 and 4 of this article, the customs authority shall refuse to conclude a property pledge contract not later than ten working days from the date of submission of the application to the customs authority for conclusion of a property pledge contract.
The customs authority shall notify the payer or the person, specified in paragraph 3 of Article 96 of this Code, about the refusal to conclude a property pledge contract, not later than one working day from the date of adoption of such decision.
6. In case of pledge, the subject of the pledge shall belong to the pledger, unless the customs authority decides otherwise.
The pledger shall have no right to dispose the subject of the pledge prior to fulfillment by the payer of the obligation to pay customs duties and taxes secured by the property pledge contact and (or) to pay penalties, interest for deferral or installment payment of import customs duties in the event of their accrual.
7. Securitization shall be executed in accordance with the civil legislation of the Republic of Kazakhstan.
8. The customs authority shall register a contract of pledge of property as security for the performance of obligations on payment of customs duties and taxes no later than three working days from the day of execution of the pledge.
9. Not later than one working day from the day of registration of the security for the fulfillment of the obligation to pay customs duties and taxes, the customs authority shall notify the payer or the person, specified in paragraph 3 of Article 96 of this Code in written or electronic form.
10. The foreclosure on the subject of pledge shall be made in accordance with the civil legislation of the Republic of Kazakhstan.
Footnote. Article 101 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted ten calendar days after the date of its first official publication).Article 102. Application of insurance contract as security for fulfillment of obligation to pay customs duties and taxes
1. The customs authority, as security for the fulfillment of the obligation to pay customs duties and taxes, shall accept contracts issued by insurance organizations included in the register of insurance organizations that have a license for the right to carry out insurance activities.
The insurance contract specified in part one of this article shall be concluded in accordance with the model insurance contract for the purpose of ensuring the fulfillment of the obligation to pay customs duties and taxes when performing customs operations, approved by the authorized body in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations. At the same time, the specified standard insurance contract shall also include conditions for ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties in the cases established by paragraph 1 of Article 139 of this Code.
The object of the insurance contract to secure the fulfillment of the obligation to pay customs duties and taxes in the course of customs operations shall be the property interest of the payer or the person specified in paragraph 3 of Article 96 of this Code, connected with the fulfillment of his obligation to pay customs duties and taxes in the course of customs operations in the time period, established by this Code.
The insured event under the insurance contract to secure fulfillment of the obligation to pay customs duties and taxes in the course of customs operations shall be the fact of failure to perform or improper fulfillment of the obligation to pay customs duties and taxes in the time period established by this Code in the course of customs operations made by the payer or the person specified in paragraph 3 Article 96 of this Code.
To accept the insurance contract, the payer or the person specified in paragraph 3 of Article 96 of this Code shall submit an application to the customs authority in the form approved by the authorized body with the insurance contract attached.
The customs authority shall, not later than three working days from the day of registration of the said application, accept the insurance contract as security for the fulfillment of the obligation to pay customs duties and taxes by registering such security or refuse to accept it.
2. The customs authority shall refuse to accept the insurance contract as security for the fulfillment of the obligation to pay customs duties and taxes in one of the following cases:
1) the insurance organization that issued the insurance contract is not included in the register of insurance organizations specified in part one of paragraph 1 of this article;
2) the insurance contract submitted does not correspond to the standard insurance contract to secure fulfillment of the obligation to pay customs duties and taxes when performing customs operations;
3) the amount of customs duties, taxes, penalties, interest for deferral or installment payment of import customs duties in the event of the accrual of such interest, the payment of which is secured by the insurance contract, exceeds the amount of security to fulfill the obligation to pay customs duties and taxes calculated in accordance with Article 104 of this Code, subject to the provisions of paragraph 3 of this article, confirmed by the insurance contract;
4) the insurance contract does not correspond to the conditions established by paragraphs 5 and 6 of Article 97 of this Code;
5) an insurance organization that has concluded an insurance contract with the payer, submitted as security for the fulfillment of the obligation to pay customs duties and taxes as of the date of registration of the application for accepting the insurance contract as security for the fulfillment of the obligation to pay customs duties and taxes has not previously fulfilled the customs authority's requirement to pay the due amounts of customs duties, taxes, penalties, interest, except for cases when such requirement is recognized by the court as unlawful in accordance with the legislation of the Republic of Kazakhstan.
3. The insurance contract, applied as security for the fulfillment of the obligation to pay customs duties and taxes, must include the amount of penalties not less than for seven working days, which can be additionally accrued in the event of the payer’s failure to fulfill the obligation to pay customs duties and taxes, as well as the amount of interest for deferral or installment payment of import customs duties in the event of the accrual of such interest.
Not later than one working day from the day of registration of the security for the fulfillment of the obligation to pay customs duties and taxes or refusal to register such security, the customs authority shall notify the payer or the person specified in paragraph 3 of Article 96 of this Code in written or electronic form.
4. In the event of non-fulfillment by the payer of the obligation to pay customs duties and taxes, the customs authority shall send a requirement to the insurance organization to pay the due amounts of customs duties, taxes, penalties, interest within five working days after the expiry of the time period for fulfillment of the obligation to pay customs duties and taxes secured by the insurance contract. At that, from the day following the day of expiry of the deadline to fulfill the obligation to pay customs duties and taxes, the penalties shall be charged.
5. The requirement of the customs authority to pay the due amounts of customs duties, taxes, penalties, interest shall be subject to unconditional and mandatory execution by the insurance organization within two working days from the day of receipt of such requirement. The insurance organization in case of non-fulfillment or violation of the deadlines for the fulfillment of the specified requirement shall be subject to liability, established by the laws of the Republic of Kazakhstan.
Footnote. Article 102 as amended by Law of the Republic of Kazakhstan № 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020).Article 103. General security for fulfillment of obligation to pay customs duties and taxes
1. In the event that several customs operations are fulfilled by the same person during a certain period of time, to secure the fulfillment of obligations to pay customs duties and taxes arising in the course of all such customs operations, the general security may be provided for the fulfillment of the obligation to pay customs duties and taxes by one or several methods established by paragraph 1 of Article 97 of this Code.
2. General security for the fulfillment of the obligation to pay customs duties and taxes can be applied if:
1) all customs operations are fulfilled on the territory of the Republic of Kazakhstan;
2) customs operations are carried out on the territories of several member states of the Eurasian Economic Union when transporting (moving) goods in accordance with the customs procedure of customs transit.
3. The customs authorities shall accept the general security for the fulfillment of the obligation to pay customs duties and taxes, if due to such general security, the customs duties and taxes, the fulfillment of the obligation for which is secured by such general security, may be recovered by any customs authority that collects customs duties and taxes in accordance with Article 119 of this Code.
4. Upon a written application of the payer, the customs authorities shall accept the general security for the fulfillment of the obligation to pay customs duties and taxes, corresponding to one or several methods of securing the fulfillment of the obligation to pay customs duties and taxes established by paragraph 1 of Article 97 of this Code.
5. The general security for the fulfillment of the obligation to pay customs duties and taxes shall be provided by the payer for one or several obligations to secure the fulfillment of the obligation to pay customs duties and taxes arising in the cases established by Article 96 of this Code.
The said general security for the fulfillment of the obligation to pay customs duties and taxes shall be accepted by the customs authorities for a period determined in the payer's application. At that, the period of validity of the general security for the fulfillment of the obligation to pay customs duties and taxes must exceed the time period of the payer’s obligation to fulfill the obligation to pay customs duties and taxes arising during the period specified in the payer's application.
6. The procedure for applying the general security for the fulfillment of the obligation to pay customs duties and taxes shall be determined by the authorized body.
7. The total amount of customs duties and taxes, the fulfillment of the obligation for which is provided by such general security, may exceed the amount of registered general security by an amount equivalent to two hundred euros at the rate of currencies in force on the day of the last of the customs operations provided by such general security.
8. The procedure for applying the general security for the fulfillment of the obligation to pay customs duties and taxes in the event that customs operations are carried out in the territories of several member states of the Eurasian Economic Union in transportation (movement) of goods in accordance with the customs procedure of customs transit shall be determined in accordance with Articles 226 and 227 of this Code.
Article 104. Determination of the amount of security to fulfill obligation to pay customs duties and taxes
1. The amount of security to fulfill the obligation to pay customs duties and taxes shall be determined on the basis of the amounts of customs duties and taxes that would be payable in the Republic of Kazakhstan when placing goods under the customs procedure for release for domestic consumption or the customs procedure of export without the use of tariff preferences and benefits for payment of import customs duties, taxes or benefits for payment of export customs duties, except in cases when, in accordance with this article, article 226 and paragraph 4 of article 370 of this Code, the fulfillment of the obligation to pay customs duties and taxes is secured in a different amount.
2. In the event that it is impossible to determine the exact amount of customs duties and taxes payable when determining the amount of security for the fulfillment of the obligation to pay customs duties and taxes, due to the lack of accurate information about goods (nature, name, quantity, origin and (or) customs value), such amount of customs duties and taxes shall be determined on the basis of the value of goods and (or) their physical characteristics in kind (quantity, weight, volume or other characteristics), the largest rates of customs duties and taxes, which can be determined on the basis of available information, the use of which is determined by the Commission.
3. When releasing goods with peculiarities provided for in Articles 195 and 196 of this Code, the amount of security to fulfill the obligation to pay customs duties and taxes shall be determined as the amount of customs duties and taxes that may be additionally payable on the basis of the results of customs control, customs examination, taking into account paragraphs 2 and 4 of this article.
4. In the event of the conduct of customs control of the customs value of goods to determine the amount of security for the fulfillment of the obligation to pay customs duties and taxes in the release of goods with peculiarities, specified in Article 195 of this Code, in particular, the following may be used:
1) information on the value of goods of the same class or type available to the customs authority;
2) the customs value of goods without taking into account the declared deductions and discounts, if the customs authority has doubts about their validity;
3) the customs value of goods, taking into account the possible value of additional charges to the price actually paid or payable, if the customs authority has doubts about the validity of the additional charges stated.
5. In the event that, in accordance with subparagraph 3) of paragraph 13 of Article 194 of this Code, the condition for the release of goods prior to the filing a declaration for goods is the provision of security for the fulfillment of the obligation to pay customs duties and taxes, the amount of customs duties and taxes in determining the amount of such security shall be determined on the basis of the information contained in the application for the release of goods prior to filing a declaration of goods and documents submitted together with such an application, taking into account paragraphs 1 and 2 of this article.
In order to determine the amount of customs duties and taxes on the basis of which the amount of security to fulfill the obligation to pay customs duties and taxes is determined, the rates of customs duties and taxes shall apply in force on the day of registration of the application for the release of goods prior to filing the declaration for goods.
If in order to determine the specified amount of customs duties and taxes it is required to convert foreign currency into the national currency of the Republic of Kazakhstan, such recalculation shall be carried out at the rate of currencies in force on the day of registration of the application for the release of goods prior to filing a declaration of goods.
Article 105. Registration of security for fulfillment of obligation to pay customs duties and taxes
1. Registration of the security for the fulfillment of the obligation to pay customs duties and taxes, except for the general security for the fulfillment of the obligation to pay customs duties and taxes, and security of the fulfillment of the obligation to pay customs duties and taxes in accordance with the customs procedure of customs transit, shall be carried out at the customs authority that controls fulfillment of the obligation to pay customs duties and taxes by the payer or other person who provided security for the fulfillment of the obligation to pay customs duties and taxes in accordance with paragraph 3 of Article 96 of this Code.
2. Registration of the general security for the fulfillment of the obligation to pay customs duties and taxes shall be made in one of the customs authorities where customs operations are performed, which require the security of the fulfillment of the obligation to pay customs duties and taxes.
Registration of the security for the fulfillment of the obligation to pay customs duties and taxes, including the general security for the fulfillment of the obligation to pay customs duties and taxes, shall be made within the time periods, specified in this chapter for registration of the appropriate method for security of the fulfillment of the obligation to pay customs duties and taxes.
In case of securing the fulfillment of the obligation to pay customs duties and taxes in several methods, the registration of the said security shall be carried out within the time periods, established by this chapter for registration of the relevant method, according to which the longest period of registration is established.
3. If the security of fulfilment of the obligation to pay customs duties and taxes is granted in the case provided for in Article 195 of this Code, the registration of such security shall be made within the time periods for the release of goods, established by Article 193 of this Code.
4. The procedure for recording in customs authorities of the security of the fulfillment of the obligation to pay customs duties and taxes shall be determined by the authorized body.
Chapter 11. RECORDING OF CALCULATED, ACCRUED, PAID AMOUNTS OF CUSTOMS DUTIES, CUSTOMS FEES, TAXES, PENALTIES, INTEREST AND ADVANCE PAYMENTS. OFFSET (REPAYMENT) OF THE PAID AMOUNTS OF CUSTOMS DUTIES, CUSTOMS FEES, TAXES, PENALTIES, INTEREST AND MONEY AMOUNT DEPOSITED AS SECURITY TO FULFILL OBLIGATION TO PAY CUSTOMS DUTIES, TAXES
Article 106. Recording of the calculated, accrued, paid amounts of customs duties, customs fees, taxes, penalties, interest
1. Recording of advance payments, calculated, accrued, paid amounts of customs duties, customs fees, penalties, interest shall be carried out by the customs authority by maintaining the payer's personal account.
2. The payer's personal account shall be a document in electronic form, which reflects the amounts of customs duties, customs fees, taxes, penalties, interest, calculated, accrued, paid (including offset and repaid) as a result of the fulfillment of the obligation to pay the amounts of customs duties, customs fees, taxes, penalties, interest.
3. The procedure for maintaining the payer's personal account shall be determined by the authorized body.
4. The payer's personal account shall be maintained in the national currency of the Republic of Kazakhstan.
5. The calculated amount of customs duties, customs fees, taxes shall be the amount of customs duties, customs fees, taxes, including the one, containing an increase or decrease in the amount of customs duties, customs fees, taxes, determined:
1) by the payer in the declaration for goods or other customs document;
2) by the customs authority in the cases established by Articles 83 and 399 of this Code.
6. The accrued amount of customs duties, customs fees, taxes, penalties, interest shall be the amount of customs duties, customs fees, taxes, penalties, interest including the one, containing an increase or decrease in the amount of customs duties, customs fees, taxes, penalties, interest, calculated by the customs authority:
1) excluded by Law of the RK № 407-VI of 05.01.2021 (shall come into effect ten calendar days after the date of its first official publication);2) excluded by Law of the RK № 407-VI of 05.01.2021 (shall come into effect ten calendar days after the date of its first official publication);
3) excluded by Law of the RK № 407-VI of 05.01.2021 (shall come into effect ten calendar days after the date of its first official publication);
4 excluded by Law of the RK № 407-VI of 05.01.2021 (shall come into effect ten calendar days after the date of its first official publication);
7. The balance of payments in the payer’s personal account for customs duties, customs fees, taxes, penalties, interest shall be calculated in the manner determined by the authorized body.
8. An extract from the payer's personal account about the status of settlements with the budget for customs duties, customs fees, taxes, penalties, interest or for certain types of customs duties, customs fees and taxes shall be issued by the customs authority at the payer’s application within one working day from the day of registration of such application in the customs authority.
Footnote. Article 106 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted ten calendar days after its first official publication).Article 107. Submission by the customs authorities of information on the absence (presence) of debts, recording of which is maintained at the customs authority
1. The customs authority, on the basis of a request for provision of information on the absence (presence) of debts, the recording on which is maintained in the customs authority, shall provide such information:
1) to the registering authority - no later than three working days from the date of receipt of the request;
2) to the payer, state bodies of the Republic of Kazakhstan, except for the registering body, for which another term is provided pursuant to sub-paragraph 1) of this paragraph, and (or) to persons, submission to which is provided by the legislation of the Republic of Kazakhstan - not later than one working day from the day of receipt of the request.
The request and submission of information to the persons specified in this paragraph on the absence (presence) of debt, recording of which is maintained at the customs authority, shall be carried out in electronic form.
2. Information on absence (presence) of debt, recording of which is maintained at the customs authority, shall be compiled in the manner determined by the authorized body.
Information on absence (presence) of debt, recording for which is maintained at the customs authority, shall be submitted with an indication of pending obligations to pay customs duties and taxes, special, anti-dumping, countervailing duties, penalties, interest, on the day of registration of the request in the customs authority.
Footnote. Article 107 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted ten calendar days after its first official publication).Article 108. Unduly paid or unduly collected amounts of customs duties, customs fees, taxes, penalties, interest
1. Unduly paid or unduly collected amounts of customs duties, customs fees, taxes, penalties, interest shall be the money, paid or collected as customs duties, customs fees, taxes, penalties, interest, identified as specific types and amounts of customs duties, customs fees, taxes, penalties, interest in respect of specific goods and the amount of which exceeds the amount of customs duties, customs fees, taxes, penalties, interest payable in accordance with this Code and (or) the legislation of the Republic of Kazakhstan.
2. The offset (repayment) of unduly paid and (or) unduly collected amounts of customs duties, customs fees, taxes, penalties, interests, (except for customs fees not subject to repayment) shall be made in the national currency of the Republic of Kazakhstan by the customs authority at the place of maintenance of personal accounts for customs duties, customs fees, taxes, penalties, interest.
3. Not subject to:
1) offset - the unduly paid and (or) unduly collected amounts of customs duties, customs fees, taxes, penalties, interest for the payment of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest of another payer, except for offset between a legal entity and its structural subdivision;
2) repayment - the amount of customs fee paid.
4. The offset (repayment) of erroneously paid amounts of customs duties, customs fees, taxes, penalties, interest shall be made in accordance with Article 112 of this Code.
5. The procedure and time period of the offset and (or) repayment of unduly paid, unduly collected and erroneously paid amount of customs duties, customs fees, taxes, penalties, interests shall be approved by the authorized body.
Article 109. Offset (repayment) of amounts of customs duties, customs fees, taxes, advance payments, money deposited as security for fulfillment of obligation to pay customs duties, taxes, and other money
1. Offset (repayment) of amounts of customs duties and taxes shall be carried out in the following cases:
1) the amounts of customs duties and taxes are the unduly paid or unduly collected in accordance with Article 108 of this Code, erroneously paid in accordance with Article 112 of this Code;
2) the amounts of import customs duty, paid to the accounts determined in accordance with the Treaty on the Union are not identified as the amounts of import customs duties with respect to specific goods;
3) the amounts of export customs duties and taxes paid to the budget are not identified as amounts of export customs duties and taxes with respect to specific goods;
4) the goods are confiscated or converted into state property in accordance with the laws of the Republic of Kazakhstan, if the obligation to pay customs duties and taxes in respect of these goods was previously fulfilled, except for the case when import customs duties and taxes are paid in respect of goods placed under the customs procedure of temporary import (admission), for the period when partial payment of import customs duties and taxes was applied;
5) the release of goods in accordance with the declared customs procedure is refused, if the obligation to pay customs duties and taxes, which occurred when registering a customs declaration or an application for the release of goods before filing a declaration for goods, was previously executed;
6) the customs declaration is withdrawn in accordance with Article 184 of this Code and (or) the release of goods is annulled in accordance with paragraph 5 of Article 192 of this Code, if the obligation to pay customs duties and taxes, which occurred when registering the customs declaration, was previously executed;
7) the cases provided for by Articles 318 and 323 of this Code;
8) the cases provided for by this Code with the application of the peculiarities of customs declaration in accordance with paragraph 7 of Article 189 of this Code;
9) other cases stipulated by the customs legislation of the Eurasian Economic Union and (or) international treaties within the framework of the Eurasian Economic Union.
Offset (repayment) of amounts of customs duties shall be carried out if the amounts of customs duties are unduly paid or unduly collected in accordance with Article 108 of this Code, erroneously paid in accordance with Article 112 of this Code.
2. The offset (repayment) of unduly paid and (or) unduly collected amounts of customs duties, customs fees, taxes shall be executed by the customs authority provided that changes (additions) are made in the established order to the information declared in the declaration for goods, or the information corrected in the prescribed manner, on the calculated amounts of customs duties, customs fees, taxes in a customs receipt or in another customs document determined by the Commission in accordance with paragraph 24 of Article 349 of this Code, or in the customs documents specified in paragraph 4 of Article 83 and part two of paragraph 4 of Article 360 of this Code, and subject to other conditions established by this chapter.
3. The offset (repayment) of the paid and (or) collected amounts of customs duties and taxes in the cases specified in subparagraphs 4), 5), 6), 7), 8) and 9) of part one of paragraph 1 of this article shall be carried out upon confirmation to the customs authority in the manner determined by the authorized body, about the occurrence of circumstances that entail the offset (repayment) of the paid and (or) collected amounts of customs duties and taxes, and subject to other conditions for offsetting (repayment) of customs duties and taxes established by this chapter.
4. Offset (repayment) of the amounts of import customs duties shall be made in the manner and within the time periods, established by this chapter, taking into account the provisions of the Treaty on the Union, and in a part not regulated by this Code and the Treaty on the Union, - in the manner determined by the authorized body.
5. Offset (repayment) of export customs duties shall be made in the manner and time periods, established by this chapter, unless otherwise established by the international treaties within the framework of the Eurasian Economic Union and (or) international treaties of the Republic of Kazakhstan, and in a part not regulated by this Code, as well as the international treaties within the framework of the Eurasian Economic Union and (or) international treaties of the Republic of Kazakhstan, - in the manner determined by the authorized body.
6. Offset (repayment) of tax amounts shall be made in the manner and time periods, established by this chapter, and in a part not regulated by this Code, - in the manner determined by the authorized body.
7. Offset (repayment) of amounts of advance payments, including those, deposited as security to fulfill the obligation on payment of customs duties, taxes, as well as other money, shall be made in the manner and time periods, provided by the authorized body.
8. Offset (repayment) of the amounts of money deposited as security for the fulfillment of the obligation to pay customs duties and taxes to the accounts for temporary placement of money shall be made in accordance with Article 114 of this Code.
9. If the payer has not fulfilled (in full or in part) in due time the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as debts on payment of customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, penalties, interest, the offset of amounts of customs duties, taxes, advance payments, money deposited as security for the fulfillment of the obligation to pay customs duties, taxes, as well as other money in the amount of such unfulfilled obligation, as well as the amount of such debt shall not be made, except for offset of such amounts of customs duties and taxes, advance payments, money for the fulfillment of these obligation, debt.
The repayment of the paid amounts of import customs duties, taxes, advance payments shall not be made if there is an obligation unfulfilled (in full or in part) in due time for payment of customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as debts on payment of customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest in the amount of the obligation unfulfilled (in full or in part) in due time for the payment of customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as debts on customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, penalties, interest.
Article 110. Offset of amounts of customs duties, customs fees, taxes, penalties, interest
1. Unduly paid or unduly collected amounts of customs duties, customs fees, taxes, penalties, interest shall be offset upon presentation by the payer of a customs declaration or performance by the payer of other actions, confirming the intention of this payer to use his money as customs duties, customs fees, taxes, penalties, interest on this type of customs duty, customs fee, tax, penalty, interest, provided there is no debt to pay customs duties, customs fees, and tax, special, anti-dumping, countervailing duties, penalties, interest.
2. Unduly paid or unduly collected amounts of customs duties, customs fees, taxes, penalties, interest shall be subject to offset on the application of the payer for future payments on other types of customs duties, customs fees, taxes, penalties, interest specified in such application, provided there is no debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, and taking into account the provisions of paragraphs 3 and 4 of this article.
3. In the presence of debts in payment of customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, penalties, interest, the unduly paid and (or) unduly collected amounts of customs duties, customs duties, taxes, penalties, interest shall be offset against repayment of such debt on this and (or) other types of customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, by the customs authority in the cases provided for by Chapter 12 of this Code, without an application of the payer.
4. The offset of unduly paid and (or) unduly collected amount of import customs duty shall be made by the customs authority taking into account the provisions stipulated in the Treaty on the Union.
5. The customs authority shall offset overpaid and (or) overcharged amounts of customs duties, customs fees, taxes, penalties and interests within five working days from the day of registration of such application with the customs authority.
Footnote. Article 110 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall come into effect upon expiry of ten calendar days after its first official publication).Article 111. Repayment of unduly paid and (or) unduly collected amounts of customs duties, customs fees, taxes, penalties, interest
1. The customs authorities shall repay the unduly paid and (or) unduly collected amounts of customs duties, customs fees, taxes, penalties, interest, on the basis of the payer’s application, in the absence of an obligation unfulfilled (in full or in part) in due time to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, subject to the provisions of paragraph 2 of Article 109 of this Code.
2. Refund of overpaid and (or) overcharged amounts of customs duties, customs fees, taxes, penalties and interests shall be made within five working days from the day of registration of the payer's application with the customs authority.
3. If the customs authority violates the deadline for repayment of unduly paid and (or) unduly collected amounts of customs duties, customs fees, taxes, penalties, interest, the customs authority shall charge penalties in favor of the payer. Penalties shall be calculated in the amount of 1.25-fold official refinancing rate of the National Bank of the Republic of Kazakhstan, in force for each day of delay, starting from the day following the expiry of the repayment period, including the day of such repayment.
The accrued amount of penalties shall be transferred to the bank account of the payer indicated in the application on the day of the repayment of the unduly paid and (or) unduly collected amount of customs duties, customs fees, taxes, penalties, interest due to budget revenues according to the corresponding budget classification code.
Footnote. Article 111 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted upon expiry of ten calendar days after its first official publication); dated 05.01.2021 (effective ten calendar days after the date of its first official publication).Article 112. Offset (repayment) of erroneously paid amount of customs duties, customs fees, taxes, penalties, interest
1. An erroneously paid amount of customs duties, customs fees, taxes, penalties, interest shall be the amount, in the transfer of which any of the following errors are made:
1) in the payment document:
the payer identification number is incorrect:
instead of the identification number of the customs authority, at the location of which the amount of customs duties, customs fees, taxes, penalties, interest is subject to payment, the identification number of another customs authority is indicated;
the textual purpose of the payment does not correspond to the payment purpose code and (or) the budget classification code;
2) erroneous execution of the payer's payment document by the second-tier bank or by the organization, carrying out certain types of banking operations;
3) the payer - the sender of money is not a payer for this type of customs duties, customs fees, taxes, penalties, interest.
4) the payer incorrectly chose the type of customs duty, customs fee, tax;
5) the payer incorrectly chose the type of customs duty, customs fee, tax when paying a penalty;
6) other errors related to the payment of customs duties, customs fees, taxes, penalties, interest.
2. The offset (repayment) of the erroneously paid amount of customs duties, customs fees, taxes, penalties, interest shall be made:
1) on the application of the payer;
2) on the application of a second-tier bank or an organization, carrying out certain types of banking operations (hereinafter, for the purposes of this article, - a bank application);
3) on a protocol compiled by the customs authority on the reasons of the erroneously paid amount of customs duties, customs fees, taxes, penalties, interest in the event of revelation of an error.
3. An offset (refund) of erroneously paid amounts of customs duties, customs fees, taxes, penalties and interests shall be carried out within five working days from the day of:
registration of the payer's application, the bank application;
the receipt of an erroneous amount of customs duties, customs fees, taxes, penalties, interest.
4. The application of the payer, the bank application shall be submitted to the customs authority, which records the erroneously paid amount of customs duties, customs fees, taxes, penalties, interest.
5. If the customs authority confirms the existence of one of the errors specified in paragraph 1 of this article, such a customs authority shall:
1) offset the erroneously paid amount to the appropriate budget classification code and (or) to the proper customs authority;
2) repay to the payer's bank account.
6. In cases of erroneous execution of a payer's document by a second-tier bank or an organization carrying out certain types of banking operations, that led to the repeated transfer of the amount of customs duties, customs fees, taxes, penalties, interest on the same payment document, the customs authority upon the bank application shall repay the erroneously paid amount upon confirmation of the fact of the error:
in case of writing off money from a bank account or making a payment through ATMs - to the bank account of the payer;
in the case of depositing money in a second-tier bank in cash or making payments through other electronic devices - to a bank account of a second-tier bank.
7. The offset of the erroneously paid amount of import customs duty shall be made by the customs authority, taking into account the provisions stipulated in the Treaty on the Union.
8. If the customs authority does not confirm the presence of errors indicated in paragraph 1 of this article, such a customs authority on the grounds provided for in subparagraphs 1) and 2) of paragraph 2 of this article shall send a written message to the payer about the failure to confirm the existence of errors.
Footnote. Article 112 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall come into force upon expiry of ten calendar days after its first official publication).Article 113. Offset (repayment) of advance payments made as security for fulfillment of obligation to pay customs duties and taxes
If advance payments are used as security for the fulfillment of the obligation to pay customs duties and taxes, they shall be transferred to the budget for payment of future customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, penalties, interest, and offset (repayment) of advance payments shall be carried out by the customs authority in cases when:
1) the obligation to pay customs duties and taxes, the fulfilment of which is secured by money deposited as security for the fulfillment of the obligation to pay customs duties and taxes, is fully executed, terminated, or has not arisen;
2) penalties, interest, in the event of the accrual of such interest paid to the budget;
3) instead of advance payment, the security of the fulfilment of the obligation to pay customs duties and taxes in a different method, in the case when such a replacement is made before the due date for the fulfillment of the obligation to pay customs duties and taxes, and (or) the time period for payment of interest has not come, in the event of accrual of such interest for deferral or installment payment of import customs duties.
The offset (repayment) of the amounts of advance payments deposited as security for the fulfillment of the obligation to pay customs duties and taxes shall be made not later than the expiry of the limitation period established in Article 89 of this Code.
If the payer has not fulfilled (in full or in part) in due time the obligations for payment of customs duties, taxes, special, anti-dumping, countervailing duties, penalties unpaid in due time, interest, as well as debts on payment of customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, the offset of the amounts of advance payments deposited as security for the fulfillment of the obligation to pay customs duties and taxes in the amount of such unfulfilled obligation, as well as in the amount of such debt, shall not be made, except for the offset of the said amounts for fulfillment of the specified obligation, debt.
Article 114. Offset (repayment) of the amounts of money deposited as security for fulfillment of obligation to pay customs duties and taxes
1. When using money as security for the fulfillment of the obligation to pay customs duties and taxes, it shall be transferred to the budget for payment of future customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as the repayment of the said money from the account for temporary placement of money shall be carried out by the customs authority in cases when:
1) the obligation to pay customs duties and taxes, the fulfillment of which is secured by money deposited as security for the fulfillment of the obligation to pay customs duties and taxes, is fully executed, terminated, or has not arisen;
2) penalties, interest paid to the budget;
3) instead of the money, the security is provided for the fulfillment of the obligation to pay customs duties and taxes in another method in the case when such a replacement is made before the deadline for fulfilling the obligation to pay customs duties and taxes and (or) the time for payment of interest has not come, if such interest is charged for deferral or installment payment of import customs duties.
2. The transfer of money to the budget for the payment of upcoming customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, penalties, interest from the account of temporary placement of money of the customs authority to the payer's bank account shall be carried out in accordance with the procedure determined by the central authorized body for budget execution, no later than the expiration of the limitation period established in Article 89 of this Code.
The refund of the amount of security for the fulfillment of the obligation to pay customs duties and taxes from the account of temporary placement of money is made in accordance with the procedure determined by the authorized body in the field of customs affairs, no later than ten calendar days from the date of receipt of the payer's application for the refund of the security amount.
If the payer has not fulfilled (in full or in part) the obligation in due time for payment of customs duties, taxes, special, anti-dumping, countervailing duties, penalties unpaid in due time, interest, as well as debts on payment of customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, penalties, interest, the money shall be transferred to the budget for payment of future customs duties, taxes, customs fees, special, anti-dumping, countervailing duties, penalties, interest and (or) repayment from the account of temporary placement of funds of the customs authority to the bank account of the payer, after the offset of the amounts for fulfilment of the said obligation, debt.
3. When repaying the amount of security for fulfillment of the obligation to pay customs duties and taxes from the account of temporary placement of money, the remuneration for it shall not be paid, the amounts shall not be indexed, the tariffs for rendering of banking services shall be paid by the customs authority at the expense of the funds transferred.
4. In the absence of application of the payer to repay the amount of security from the account of temporary placement of money or transfer such amount for payment of the future customs duties, customs fees, taxes, special, antidumping, countervailing duties, the customs authority shall transfer the amount of security from the account for temporary placement of funds to the budget in the manner determined by the central authorized body for budget execution, in simultaneous observance of the following conditions:
the payer has not an obligation unfulfilled (in full or in part) in due time to pay customs duties, customs fees, taxes, special, antidumping, countervailing duties, penalties, interest and debt to pay customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, penalties, interest;
the end of the limitation period established in Article 89 of this Code.
Footnote. Article 114 as amended by the Law of the Republic of Kazakhstan dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).Article 115. Repayment of the paid amounts of customs duties, customs fees, taxes, penalties due to cancellation of results of electronic auctions on a court decision that entered into legal force
In the case of cancellation of the results of an electronic auction held by an authorized legal entity, on a court decision that entered into legal force, the repayment of the paid amounts of customs duties, customs fees, taxes, penalties shall be made on the basis of an application from an authorized legal entity.
The application for repayment shall be attached with:
a copy of a court decision that entered into force;
a copy of the payment document of the authorized legal entity on payment of the amounts of customs duties, customs fees, taxes, penalties.
Refund of paid customs duties, customs fees, taxes and penalties shall be made in the national currency of the Republic of Kazakhstan to the bank account of an authorized legal entity by the customs authority at the place of payment within five working days from the date of receipt of application for refund.
Footnote. Article 115 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted ten calendar days after its first official publication).Chapter 12. COLLECTION OF DEBT ON CUSTOMS PAYMENTS, TAXES, SPECIAL, ANTI-DUMPING, COUNTERVAILING DUTIES, PENALTIES, INTEREST
Paragraph 1. General provisions on collection of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Article 116. Basic provisions on collection of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
1. The customs authority shall take measures to collect debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, in accordance with this chapter.
The measures to collect the debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interests specified in paragraph 3 of this article shall be taken at the expense of money and (or) other property of the payer, including due to amounts of unduly paid customs payments, taxes, special, anti-dumping, countervailing duties and (or) amounts of advance payments, at the expense of securing the fulfillment of the obligation to pay customs duties and taxes, securing the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, securing the fulfillment of obligations of a legal entity carrying out activities in customs area, securing the fulfillment of obligations of an authorized economic operator, unless otherwise provided by this Code and (or) the Treaty on the Union.
2. In order to collect the debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, the customs authority shall send a notification on the debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, to the payer, including the person, bearing a joint obligation with the payer, in the manner specified in Article 117 of this Code.
3. Measures to collect the debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall include:
1) debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest at the expense of unduly paid amounts of customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, at the expense of amounts of advance payments, at the expense of security of fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in the manner provided for in this chapter;
2) application of the following methods of securing the debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest:
accrual of penalties on the amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties;
suspension of expense operations on the bank accounts of the payer;
suspension of expense operations on the cashier;
making a decision on limitation in the disposal of the payer's property;
3) application of measures of compulsory collection of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, in the following order:
at the expense of money in the bank accounts of the payer;
from accounts of the payer’s debtors;
at the expense of the sale of the payer’s property, limited in disposal.
4. If the postal operator returns documents, stipulated by paragraph 1 of Article 117, paragraph 1 of Article 126, paragraphs 2 and 5 of Article 127 of this Code, due to absence of the payer at the location, sent by the customs authority by registered mail with notification, the customs authority shall conduct an inspection at the location of the payer, and compile an inspection report based on its results.
5. The inspection report shall specify:
place, date and time of compilation;
position, surname, name and patronymic (if it is indicated in the identity document) of the official of the customs authority that compiled the report;
name of the customs authority;
surname, name and patronymic (if it is specified in the identity document), name and number of the identity document, place of residence of the involved witnesses;
surname, name, patronymic (if it is indicated in the identity document) or name, place of residence or location, identification number of the payer;
information on the results of the inspection.
The inspection report shall be compiled with the participation of witnesses.
Any full age capable citizens in the number of at least two people who are not interested in the outcome of the actions of an official of the customs authority and the payer may be invited as witnesses.
Officials of state bodies and employees, founders (participants) of the payer shall not be allowed to participate as witnesses.
6. In the event that the inspection report establishes that the payer is virtually absent at the location, the date of delivery of the documents specified in paragraph 4 of this article shall be the date of drawing up the report.
7. The actions provided for in paragraphs 3, 4 and 5 of subparagraph 2) and 3) of paragraph 3 of this article shall be applied consistently, except for making a decision to limit the disposal of the payer's property in the case specified in subparagraph 2) of part 1 of paragraph 1 of Article 127 of this Code.
8. Collection of debts on customs payments and taxes, special, anti-dumping, countervailing duties, penalties, interest, from an individual entrepreneur and legal entity, including a structural subdivision of a foreign legal entity, shall be made in the manner provided for by paragraph 3 of Article 116 of this Code, unless otherwise stipulated by this Code.
9. When collecting debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest from an individual who is not an individual entrepreneur, the measure provided for in part two of this paragraph shall be carried out.
In the event that the debt is not repaid, the customs authority shall apply to the court for a court order on collecting the amounts of debts on customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest in accordance with the civil procedural legislation of the Republic of Kazakhstan.
Collection of debts from an individual who is not an individual entrepreneur shall be carried out by enforcement bodies in the manner established by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs.
10. Measures to collect debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall not be taken in the following cases:
1) the expiry of the limitation period provided for by this Code for collection of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest;
2) fulfillment of the obligation to pay customs duties and taxes ceased in connection with the payment of customs duties and taxes, or in connection with other circumstances provided for by paragraph 2 of Article 83 of this Code;
3) fulfillment of the obligation to pay special, anti-dumping, countervailing duties ceased in connection with the payment of special, anti-dumping, countervailing duties or in connection with other circumstances provided for by paragraph 2 of Article 136 of this Code;
4) recognition of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, uncollectible in connection with the inability to collect such debt, penalties, interest;
5) in other cases determined by the Commission in respect of import customs duties, special, anti-dumping, countervailing duties;
6) in other cases provided for by this Code in respect of export customs duties and taxes;
7) if, in respect of goods that are seized or arrested during the verification of a report on a criminal offense during the proceedings in a criminal case or administrative violation case against which a decision was made to return them and which are subject to customs declaration in accordance with this Code, in respect of the obligation to pay customs duties and taxes that arose prior to the decision to return such goods, within the time period from the date of entry into force of one of the decisions specified in paragraph 4 of Article 159 of this Code, to the day of placing such goods for temporary storage or their placement under one of the customs procedures.
Article 117. Notification about debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
1. A notification about the debt repayment on customs duties, taxes, special, anti-dumping, countervailing duties, penalties interest shall be the notification sent by the customs authority to the payer on paper or electronically on the basis of his written consent, about the need to pay customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest.
The form of the notification on the debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall be approved by the authorized body.
2. The notification on repayment of the debt on customs payments, taxes, special, anti-dumping and countervailing duties, fines, interests shall be sent to the payer not later than five working days from the day:
1) of expiry of the time period for execution of the notification about the results of the inspection;
2) excluded by Law of the RK № 407-VI of 05.01.2021 (shall come into effect on 01.03.2021);3) of expiry of time period for execution of the notification on the amounts of customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest unpaid in due time, sent in accordance with paragraph 4 of Article 86 and paragraph 4 of Article 137 of this Code;
4) of sending to the taxpayer a notification of the outcome of the appeal against the notification of inspection results sent in obedience to chapter 55 of this Code.
3. Under a joint obligation to pay customs duties, customs fees, taxes, special, anti-dumping, countervailing duties of the declarant and the customs representative, provided for in Articles 86 and 137 of this Code, a notification of debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall be sent to the declarant and the customs representative with an indication thereof in these notifications.
4. The notification on debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall be sent to the payer, regardless of whether he is brought to administrative or criminal liability.
5. The notification on debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall be sent before taking measures to collect debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest.
6. In the notification on debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest the following shall be indicated:
1) the identification number of the payer;
2) surname, name, patronymic (if it is indicated in the identity document) or name of the payer, place of residence or location of the payer;
3) name of the customs authority;
4) the date of notification;
5) the amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties;
6) the amount of penalties, interest as of the date of the notification;
7) the requirement to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest;
8) the basis for sending the notification;
9) the procedure for calculating penalties, interest in repayment of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest;
10) the procedure for appealing.
7. When the payer repays the debt on customs payments, taxes, special, anti-dumping, countervailing duties without taking into account the penalties to be paid for the period from the date of registration of the notification on the debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, to the date of repayment of such debts inclusive, the customs authority shall send an addition to the previously issued notification on debt repayment on customs payments, taxes, special antidumping, compensatory duties, penalties, interest.
8. The payer and the person who, in accordance with this Code, bears a joint obligation with the payer to pay customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, shall have the right to appeal (challenge) the notification of debt repayment on customs payments, taxes, special, antidumping, countervailing duties, penalties, interest in accordance with Article 21 of this Code to the authorized body or to the court in the manner prescribed by the legislation of the Republic of Kazakhstan.
Footnote. Article 117 as amended by Law of the RK № 407-VI dated 05.01.2021 (see Art. 2 for the enactment procedure).Article 118. Procedure for delivery and execution of a notification on debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
1. The notification on debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall be delivered to the payer personally against receipt or otherwise, confirming the fact of sending and receiving, unless otherwise specified by this article.
In this case, a notification sent in one of the following methods shall be deemed to be delivered to the payer in the following cases:
1) by registered mail with notification - from the date of the payer's notice in the notification of the postal operator;
2) electronically - from the date the notification is delivered to the web application. This method applies to a payer registered as an electronic taxpayer in the manner prescribed by the tax legislation of the Republic of Kazakhstan.
2. In the event that the postal operator or the telecommunications operator returns a notification on debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, the date of delivery of such notification shall be the date of drawing up the inspection report in the manner prescribed by paragraph 6 of Article 116 of this Code.
3. Appealing the notification on debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall not suspend the measures provided for by paragraph 3 of Article 116 of this Code, except for the cases provided for by the legislation of the Republic of Kazakhstan.
Article 119. Customs authority that collects debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
1. Debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall be collected by the customs authority at the place of payment of customs duties, taxes, special, anti-dumping, countervailing duties, except for the cases provided for in paragraphs 2 and 3 of this article.
With regard to goods illegally transported across the customs border of the Eurasian Economic Union, except for the illegal movement of goods across the customs border of the Eurasian Economic Union with unreliable customs declarations, the customs duties and taxes shall be collected by the customs authority of a member state of the Eurasian Economic Union, on whose territory the fact of such illegal movement of goods across the customs border of the Eurasian Economic Union is revealed.
In case of occurrence of circumstances specified in paragraph 4 of article 157, paragraph 3 of article 163, paragraph 4 of article 174, paragraph 8 of article 362, paragraph 4 of article 363 and paragraph 4 of article 371 of this Code, the customs duties and taxes shall be collected by the customs authority of the member state of the Eurasian Economic Union, on whose territory such circumstances are revealed.
2. In the cases specified in part two of paragraph 2 and paragraph 3 of Article 94 of this Code, the customs duties and taxes shall be collected by the customs authority of the member state of the Eurasian Economic Union in which, in accordance with part two of paragraph 2 and paragraph 3 of Article 94 of this Code, the customs duties, taxes are payable, unless otherwise established by paragraph 3 of this article.
3. In the event that during the transportation (movement) of goods in accordance with the customs procedure of customs transit, the security of fulfillment of the obligation to pay customs duties and taxes was provided, then the customs duties and taxes unpaid in the circumstances specified in paragraph 5 of Article 233 and paragraph 3 of Article 392 of this Code shall be collected by the customs authority, to which the security for the fulfilment of the obligation to pay customs duties and taxes was provided at the expense of such security.
If during transportation (movement) of goods in accordance with the customs procedure of customs transit, the declarant of such goods is the authorized economic operator or customs carrier, then the customs duties and taxes unpaid in the circumstances stipulated by paragraph 5 of Article 233 and paragraph 3 of Article 392 of this Code, shall be collected by the customs authority in which the person who acts as the declarant of goods placed under the customs procedure of customs transit is included in the register of authorized economic operators or in the register of customs carriers.
4. Special, anti-dumping, countervailing duties shall be collected by the customs authority, which collects customs duties and taxes in accordance with this article, taking into account the peculiarities, provided for in this paragraph.
In the event that during transportation (movement) of goods in accordance with the customs procedure of customs transit, the security was provided to fulfill the obligation to pay special, anti-dumping, countervailing duties, then the special, anti-dumping, countervailing duties unpaid in the circumstance specified in paragraph 5 of Article 233 of this Code shall be collected by the customs authority determined by the legislation of the member state of the Eurasian Economic Union on customs regulation, the customs authority of which received the security of the fulfillment of the obligation to pay the special, antidumping, countervailing duties, at the expense of such security.
Special, anti-dumping and countervailing duties unpaid upon the occurrence of the circumstance, specified in paragraph 5 of Article 233 of this Code shall also be collected at the expense of security of the fulfillment of the obligation to pay customs duties and taxes by the customs authority, determined by the legislation of the member state of the Eurasian Economic Union on customs regulation, the customs authority of which received such security, if the obligation to pay customs duties and taxes, the fulfillment of which was secured, is executed in full.
If during transportation (movement) of goods in accordance with the customs procedure of customs transit, the declarant of such goods is the authorized economic operator or customs carrier, then special, anti-dumping, countervailing duties unpaid upon the occurrence of the circumstance specified in paragraph 5 of Article 233 of this Code shall be collected by the customs authority, determined by the legislation of the member state of the Eurasian Economic Union on customs regulation, whose customs authority included the person, acting as the declarant of the goods placed under the customs procedure of customs transit, into the register of authorized economic operators, or into the register of customs carriers.
Interaction of customs authorities in collection of special, anti-dumping, countervailing duties in accordance with parts two, three and four of this paragraph and the transfer of the collected amounts of special, anti-dumping, countervailing duties to a member state of the Eurasian Economic Union, in which the special, anti-dumping, countervailing duties are payable, shall be carried out in accordance with the procedure provided for in Annex 1 to the Customs Code of the Eurasian Economic Union, and in part not regulated by the said annex, - in the manner determined by the Commission.
5. Interaction of customs authorities in collection of customs duties and taxes in accordance with paragraph 3 of this article and the transfer of the collected amounts of customs duties and taxes to a member state of the Eurasian Economic Union, in which the customs duties and taxes are payable in the manner prescribed by the Customs Code of the Eurasian Economic Union, shall be carried out in the manner, provided for by the Customs Code of the Eurasian Economic Union, and in the part not regulated by the Customs Code of the Eurasian Economic Union, - in the manner determined by the Commission.
Article 120. Procedure for debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall be made in the following order:
1) the amount of customs payments, taxes, special, anti-dumping, countervailing duties, interest;
2) penalties.
Article 121. Recognition of amounts of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest uncollectible and their cancellation
1. The amounts of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, collection of which was impossible, shall be recognized uncollectible for one of the following reasons:
1) liquidation of an organization in accordance with the legislation of the Republic of Kazakhstan;
2) recognition as bankrupt;
3) death of an individual or declaring him dead on the basis of an effective court decision.
2. The amounts of debt specified in paragraph 1 of this article shall be cancelled in accordance with the procedure determined by the authorized body.
Article 122. Collection of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, at the expense of advance payments, unduly paid customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, at the expense of security of fulfillment of obligation to pay customs duties and taxes
1. The customs authority, after expiration of five working days following the day of delivery to the payer of the notification on debt repayment of customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, shall collect this debt from the amounts of advance payments, unduly paid customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest on the appropriate types of customs payments, taxes, or at the expense of the security of the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties of the payer.
At that, the debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest due to the unduly paid amounts of customs payments and (or) taxes on another type of customs payment and (or) tax shall be collected by the customs authority by conducting an offset in accordance with Chapter 11 and Article 141 of this Code.
2. The customs authority shall inform the payer in writing about the collected amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest in accordance with this article within two working days from the date of their collection.
Paragraph 2. Methods to secure debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Article 123. General provisions
1. Debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall be provided in the following methods:
1) accrual of penalties on the amount of customs payments, taxes, special, anti-dumping, countervailing duties, unpaid in due time;
2) suspension of expense operations on bank accounts (except for correspondent ones) of the payer;
3) suspension of expense operations of the payer the the cash register;
4) restriction in disposal of the payer's property.
2. In case of non-repayment by a structural subdivision of a legal entity of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, within thirty working days after the receipt of a notification on repayment of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, the customs body shall apply methods to secure the debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, specified in subparagraphs 2), 3) and 4) of paragraph 1 of this article, to a legal entity that created this structural division.
In case of non-repayment of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest by the structural subdivision of a legal entity after applying to it the methods of debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, specified in part one of this paragraph, if the legal entity has more than one structural subdivision, the customs authority shall apply the methods of securing the debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, specified in subparagraphs 2) 3) and 4) of paragraph 1 of this article, simultaneously to all structural subdivisions of such legal entity.
In case of non-repayment by a legal entity of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, within thirty working days after receipt of a notification on repayment of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, the customs authority shall apply the methods to secure the debt repayment to the budget specified in subparagraphs 2), 3) and 4) of paragraph 1 of this article, to the payers –structural subdivisions of the legal entity.
3. Methods to secure debt repayment on customs payments, special taxes, anti-dumping, countervailing duties, penalties, interest shall be applied to the payer within the time periods, provided for in this chapter.
4. Unless otherwise established by this Code, the methods for securing the debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall not be applied in the following cases:
1) recognition as bankrupt - from the date of entry into legal force of the court decision on recognition of the payer as bankrupt;
2) the application of the rehabilitation procedure - from the date of entry into force of the court decision on the application of the rehabilitation procedure;
3) approval by the court of an agreement on debt restructuring - from the date of entry into force of the court ruling on the approval of such an agreement;
4) the forced liquidation of second-tier banks, insurance (reinsurance) organizations - from the date of entry into force of the court decision on forced liquidation.
Moreover, in the cases specified in subparagraphs 1), 2) and 3) of part one of this paragraph, for the amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, which is not included in the register of creditors' claims in the order established by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy that arose after the application of the debt restructuring procedure, methods of ensuring the repayment of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest are applied in accordance with the provisions of this chapter.
Footnote. Article 123 as amended by Law of the Republic of Kazakhstan № 290-VI dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication).Article 124. Penalty for the amount of customs payments, taxes, special, anti-dumping, countervailing duties unpaid in due time
1. In case of failure to pay in due time the amounts of customs duties, taxes, special, anti-dumping, countervailing duties, as well as the occurrence of debt on customs payments, taxes, special, anti-dumping and countervailing duties, a penalty shall be paid. Penalty shall be the amount set by paragraph 2 of this Article, accrued on the amount of customs payments, taxes, special, anti-dumping, countervailing duties unpaid in due time, as well as debt on customs payments, taxes, special, anti-dumping, countervailing duties.
2. Penalty shall be charged for each day of delay in payment of customs payments, taxes, special, antidumping and countervailing duties starting from the day following the deadline for payment of customs payments, taxes, special, antidumping and countervailing duties, including the day of payment, in the amount of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan for each day of delay.
Penalty shall be charged and paid irrespective of the application of methods to secure debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest and measures of compulsory collection of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as other measures of responsibility provided for by the laws of the Republic of Kazakhstan.
3. Penalty shall not be accrued on the amount of unpaid customs payments, taxes, special, anti-dumping, countervailing duties from the date of the notification of the results of the inspection or notification of the elimination of violations or notification of customs duties, taxes, special, anti-dumping, duties, penalties, interest unpaid in due time before their payment within the time limit for fulfillment of the requirements specified in the notification.
In case of non-repayment or incomplete payment of customs duties, taxes, special, anti-dumping, countervailing duties within the time period for fulfillment of the requirements of the notification specified in part one of this paragraph, the penalty shall be accrued from the date of such notification to the day of payment of customs duties, taxes, special, anti-dumping, countervailing duties inclusive.
4. Penalty shall not be charged for the amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties in case of appeal of the notification of the results of the inspection, notification of elimination of violations based on the results of the desk customs inspection, notification of the amounts of customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest unpaid in due time, in the event that the customs declaration of goods is made in accordance with the previously received individual written clarification of the customs authority, which was subsequently cancelled and withdrawn by such customs authority or superior customs authority.
Provisions of part one of this paragraph shall not apply if the customs authority determines that the applicant has submitted documents containing inaccurate and (or) incomplete information, forged documents or unreliable and (or) incomplete information, for obtaining a preliminary individual written clarification.
Provisions of part one of this paragraph shall not apply in respect of the decisions taken and clarifications on classification of certain types of goods, preliminary decisions on classification of goods, decisions on classification of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled state, including incomplete or uncompleted form, preliminary decisions on the origin of goods, preliminary decisions on application of methods for determining the customs value of imported goods.
5. Penalty shall not be charged on the amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties incurred by the payer:
1) when changing the repayment period for debt on customs payments, taxes, special, anti-dumping, countervailing duties in relation to the payer in the event that the court approves an agreement on debt restructuring in accordance with the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy";
2) when the court issues a ruling on the initiation of bankruptcy proceedings - from the date of such ruling;
3) when the court issues a ruling on the initiation of proceedings in the rehabilitation case - from the date of such ruling;
4) when applying the debt restructuring procedure - from the date of the court decision on the application of such a procedure;
5) when the court issues a ruling on the initiation of a case on the application of the procedure for restoring solvency or judicial bankruptcy – from the date of the issuance of such a ruling.
5-1. The accrual of interest shall be renewed in the following cases:
1) the entry into legal force of a court decision on the refusal to declare the payer bankrupt - from the date of the court's decision to initiate bankruptcy proceedings;
2) the entry into legal force of the court ruling on the refusal to approve the rehabilitation plan - from the date of the court's ruling on the initiation of the rehabilitation proceedings;
3) the entry into legal force of a court decision on the refusal to apply the rehabilitation procedure to the payer - from the date of the court's decision to initiate proceedings in the rehabilitation case;
4) the payer fails to conclude an agreement on debt restructuring within the timeframe established by the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy", or the court issues a ruling on the refusal to approve such an agreement - from the day the court decides to apply the debt restructuring procedure;
5) the entry into force of a court decision on refusal to apply the procedure for restoring solvency or judicial bankruptcy.
6. Penalty shall not be accrued on the amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties from the date of entry into force of a court decision on recognizing an individual as missing until the date of cancellation of the said decision.
7. Penalty shall not be accrued on penalties, interest.
8. Penalty shall not be accrued on the amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties, paid by offsetting of the unduly paid amount of customs duties, taxes, special, anti-dumping, countervailing duties, from the date of the payment document for conducting the offset.
9. Penalty shall not be accrued when the amounts of customs payments, taxes, special, anti-dumping, countervailing duties are credited to the budget:
1) from the day of writing off the money by second-tier banks or organizations, carrying out certain types of banking operations, from the payer's bank account;
2) from the date of payment by the payer through ATMs or other electronic devices;
3) from the day the payer deposits cash into the second-tier bank or organization, carrying out certain types of banking operations.
10. Penalty shall not be accrued on the amount of customs payments, taxes, special, anti-dumping, countervailing duties, unpaid in due time, on the amount of debt on customs duties, taxes, special, anti-dumping, countervailing duties, proportional to the amount of advance payments, unduly paid amount of customs payments, taxes, special, anti-dumping, countervailing duties on this type of customs payment, tax, special, anti-dumping, countervailing duty, available on the personal account of the payer from the date of the payment document, on the basis of which the unduly paid amount appeared on the personal account of the payer.
Footnote. Article 124 as amended by Law of the Republic of Kazakhstan № 290-VI dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); № 399-VI of 02.01.2021 (shall come into force on 01.01.2021); dated 30.12.2022 № 179-VII (shall be enforced sixty calendar days after the date of its first official publication).Article 125. Suspension of expense operations on the payer's bank accounts
1. Suspension of debit transactions on the payer's bank accounts shall be made by issuing an order to suspend debit transactions on the payer's bank accounts in the following cases:
1) non-payment of debt on customs payments, taxes, special, antidumping and countervailing duties, fines, interests - within ten working days, following the day of serving the notification on repayment of debt on customs payments, taxes, special, antidumping and countervailing duties, fines, interests;
2) failure to comply with the notification to rectify infringements - within five working days of the expiry of the deadline for compliance with the notification to rectify infringements, except as provided for in paragraph 3-5 of Article 417 of this Code;
3) unjustified refusal of access for the officials referred to in the first section of paragraph 4 of Artilce 420 of this Code, to the inspected person's facility, except in cases of refusal of access to the inspected person's facility under paragraph 3 of Article 420 of this Code - within five working days of drawing up a report on the refusal of access by the officials;
4) return of the notification sent by post or other telecommunication organization on elimination of violations, notification on results of inspection and (or) notification on amounts of customs duties, taxes, penalties and interests not paid within the established deadline due to the absence of the payer at the location indicated in the registration data - within five working days from the day of return.
2. Suspension of debit operations with the payer's bank accounts shall apply to all debit operations of the payer, and in cases stipulated by sub-paragraphs 1) and 2) of paragraph 1 hereof, within the indicated amounts of customs payments, taxes, special, antidumping and countervailing duties, fines and interests, except for:
1) operations to repay debts for customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest by the payer independently;
2) cases of money withdrawal for:
executive documents providing for the satisfaction of claims for compensation for harm caused to life and health, as well as claims for the recovery of alimony;
executive documents providing for the withdrawal of money for settlements on severance payments and wages with persons working under an employment contract, payment of remuneration under an author's agreement, obligations of the client to transfer mandatory pension contributions, mandatory pension contributions from the employer, mandatory occupational pension contributions to the unified accumulative pension fund and payment of social contributions to the State Social Insurance Fund, the funds of the target contribution allocated for a guaranteed volume of free medical care, deductions and (or) contributions for compulsory social health insurance to the social health insurance fund;
repayment of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as on executive documents on collection to the state revenue.
The order to suspend debit transactions on bank accounts shall not apply to the amount of money seized on the basis of decisions on the seizure of authorized state bodies of the Republic of Kazakhstan or officials.
3. The order on suspension of expense operations on the payer's bank accounts shall be issued in accordance with the form approved by the authorized body upon agreement with the National Bank of the Republic of Kazakhstan, and shall come into force from the day it was received by the bank or organization, carrying out certain types of banking operations.
The customs authority shall send such an order to banks or organizations carrying out certain types of banking operations, on paper or in electronic form through the telecommunications network. When sending an order of the customs authority to suspend expense operations on the payer's bank accounts in electronic form, such an order shall be formed in a format agreed with the National Bank of the Republic of Kazakhstan.
4. The order on suspension of expense operations on payer’s the bank accounts shall be subject to unconditional execution by banks or organizations, carrying out certain types of banking operations.
5. The order to suspend expense operations on the payer's bank accounts shall be canceled by the customs authority that issued such an order not later than one working day following the day of eliminating the reasons for suspension of expense operations on bank accounts.
Footnote. Article 125 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted ten calendar days after its first official publication); dated 19.04.2023 № 223-VII (effective from 01.01.2024).Article 126. Suspension of expense operations of the payer on the cash register
1. In case of the payer’s failure to pay debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, the customs authority, after the expiry of ten working days following the day of delivery of the notification on debt repayment on customs payments, taxes, special, antidumping, countervailing duties, penalties, interest, shall suspend the expense operations of the payer on the cash register.
Suspension of expense operations of the payer on the cash register shall apply to all cash expense operations at cash desk, except for operations on depositing of money to a second-tier bank or an organization carrying out certain types of banking operations, for their subsequent transfer for debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest.
The order on suspension of expense operations of the payer on the cash register shall be made in two copies in the form approved by the authorized body, one of which shall be delivered to the payer against receipt or otherwise confirming the facts of sending and receiving.
2. In the event that the postal operator or the telecommunications operator returns an order to suspend expense operations of the payer on the cash register, the date of delivery of such an order shall be the date of drawing up the inspection report in accordance with the procedure established by paragraph 6 of Article 116 of this Code.
3. The order of the customs authority on suspension of expense operations on the cash register shall be subject to unconditional execution by the payer.
4. The payer shall bear responsibility, established by the laws of the Republic of Kazakhstan for violation of the requirements of this article.
5. The order of the customs authority to suspend expense operations on the cash register shall be canceled by the customs authority not later than one working day following the day of payment by the payer of the debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest.
Article 127. Restriction in disposal of the payer's property
1. Restriction in disposal of the payer’s property shall be made on the basis of the decision specified in paragraph 2 of this article, in the following cases:
1) non-repayment of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest - upon the expiry of fifteen working days following the day of delivery of the notification of debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest;
2) accrual of amounts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties to the payer upon the results of the inspection.
At that, in the case specified in this subparagraph, the restriction shall be made by the customs authority within a period of not more than ten working days from the date of delivery to the payer of the notification of the inspection results.
2. The decision on restriction in disposal of the payer's property shall be made by the customs authority in the form established by the authorized body to the amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest.
3. The decision on restriction in disposal of the payer’s property shall be made in respect of property, belonging on the right of ownership or economic management, as well as being on the balance of this payer.
The following shall not be subject to restriction in disposal:
life support facilities;
electric, thermal and other types of energy;
food products or raw materials, the shelf life and (or) expiration date of which does not exceed one year.
The customs authority shall be prohibited to withdraw the payer’s property restricted in disposal, transferred (received) into financial leasing or provided as a pledge, until termination of the leasing and (or) pledge contract.
The payer shall be prohibited:
to change the terms of the contract (extension of the term of the contract, subleasing and (or) re-pledge) from the day the customs authority restricts the disposal of property and until its cancellation;
to transfer the right of ownership of the property, transferred in lease, including financial leasing and pledge, to the lessee and pledgee from the moment of issuance of the decision by the customs authority in respect of this property and until its cancelation when deciding on restriction in disposal of the payer’s property.
4. If the decision on restriction in disposal of property is taken in respect of property, the right to which or the transactions for which are subject to state registration or subject to state registration, the customs authority, not later than five working days from the date of delivery to the payer of the decision on restriction in disposal of property, shall send a copy of such decision to authorized state bodies of the Republic of Kazakhstan for registration of encumbrance of rights to property.
The customs authority shall send such a decision to the authorized state bodies of the Republic of Kazakhstan on paper or in electronic form through the telecommunications network.
5. After the expiry of ten working days from the day the payer receives the decision specified in paragraph 2 of this article, the customs authority shall conduct an inventory of the property that is restricted in disposal in the presence of the payer by drawing up a property inventory act in the form established by the authorized body, warning the payer about the liability for violation of conditions of possession, use and disposal of property.
If the payer has property on the ownership right, the right to which or the transactions for which are subject to state registration, or property subject to state registration, such property shall be primarily subject to inventory.
The inventory of the property restricted in disposal shall be conducted with indication of the book value in the property inventory act, determined on the basis of the payer's accounting data or market value. Market value shall be the value determined in the evaluation report conducted in accordance with the legislation of the Republic of Kazakhstan on evaluation activities.
6. The payer, when drawing up the property inventory act restricted in disposal, shall be obliged to provide the officials of the customs authority with the originals or notarized copies of documents confirming the ownership and (or) economic management right on such property, the balance sheet. Copies of the documents specified in this paragraph shall be attached to the inventory act of the property restricted in disposal.
In the event that the payer fails to submit the documents specified in this paragraph, the customs authority that issued the decision specified in paragraph 2 of this article shall send a request to the authorized state bodies of the Republic of Kazakhstan to confirm the existence or absence of property in such a payer, on the basis of the right of ownership and (or) economic management, specified in paragraph 4 of this article. Copies of responses of authorized state bodies of the Republic of Kazakhstan to the request, specified in this paragraph, shall be attached to the inventory act of property, restricted in disposal.
The inventory act of property restricted in disposal shall be made in two copies and signed by the person who compiled it, as well as the payer and (or) his official. At that, one copy of such an act shall be delivered to the payer in the manner established by paragraph 9 of this article.
7. The payer shall be obliged to ensure the safety in an unchanged state, except for changes due to natural wear and tear and (or) changes due to natural loss under normal storage conditions, of property restricted in disposal until the restriction is lifted in accordance with the legislation of the Republic of Kazakhstan. At that, the payer shall bear responsibility for unlawful actions in relation to the said property in accordance with the laws of the Republic of Kazakhstan.
In case of non-observance of these requirements, the payer shall be obliged to compensate the auction organizer for the costs actually incurred to prepare the property restricted in disposal for the auction.
8. In the event of non-payment of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, and non-selling of property restricted in disposal after two auctions, and in cases of disposal of property in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan, the customs authority shall have the right to make inventory of the other property of the payer by canceling the initial inventory act and drawing up a new inventory act, taking into account the data contained on the personal account of the payer about the amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest as of the date of drawing up a new inventory act with simultaneous withdrawal of the original inventory act.
9. The customs authority shall deliver to the payer one copy of the decision to restrict the disposal of property and the property inventory act against receipt or by registered mail with a notification.
10. In the event that the postal operator or the telecommunications operator returns a decision on restriction in disposal of property and (or) the property inventory act, the date of delivery of such decision and (or) the act shall be the date of drawing up the inspection act in the procedure established by paragraph 6 of Article 116 of this Code.
11. The customs authority shall cancel the decision on restriction in disposal of property and the property inventory act, drawn up on the basis of such decision, in the following cases:
1) payment by the payer of the amounts of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, not later than one working day from the date of payment of such debt, penalty, interest;
2) the decision of the authorized body that considered the payer's complaint, or the entry into legal force of the judicial act canceling the appealed notifications of the results of the inspection, not later than one working day from the date of the issuance of such a decision or the entry into force of such a judicial act.
12. In the cases provided for in paragraph 4 of this article, the customs authority shall send a message to the authorized state bodies on paper or in electronic form through the telecommunications network to terminate the encumbrance of rights to property:
1) not specified in the inventory act, - not later than five working days from the date of drawing up the property inventory act with a copy of such an act attached;
2) the decision on restriction in disposal of which was canceled in the cases provided for in paragraph 11 of this article, - not later than five working days from the date of the decision made to cancel the decision to restrict the disposal of property with a copy of such a decision attached;
3) sold by an authorized legal entity, including to a tax debt, - not later than five working days from the date of signing the contract for sale and purchase of property with a copy of such a contract attached;
4) sold by enforcement bodies in accordance with the procedure provided for the execution of judicial acts, subject to the order of foreclosure on property provided for by the Civil Code of the Republic of Kazakhstan (General part), and the procedure for distribution of money from the sale of property provided for by the legislation of the Republic of Kazakhstan on enforcement proceedings and status of bailiffs, - not later than five working days from the date of application of the bailiff to the customs authority with attachment of documents confirming the sale of property and distribution of the proceeds.
Paragraph 3. Measures of compulsory collection of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
Article 128. Measures of forced collection of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
1. The customs authorities shall apply measures of compulsory collection of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest of the payer - a legal entity, structural subdivision of a legal entity, non-resident operating in the Republic of Kazakhstan through a permanent institution, an individual entrepreneur.
2. Measures of compulsory collection of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall not apply in the following cases:
1) initiation of proceedings in a bankruptcy case - from the day the court ruling is issued on initiation of proceedings in a bankruptcy case;
2) application of a rehabilitation procedure to the payer - from the date of the court ruling is issued on initiation of proceedings in the rehabilitation case;
3) compulsory liquidation of second-tier banks, insurance (reinsurance) organizations - from the date of entry into force of a court decision on compulsory liquidation;
3-1) compulsory termination of the activities of branches of non-resident banks and branches of non-resident insurance (reinsurance) organisations - from the date of adoption by the authorised body on regulation, control and supervision of the financial market and financial organisations of the decision to withdraw the licence;
4) approval by the court of an agreement on debt restructuring - from the date of entry into force of the court ruling on the approval of such an agreement.
3. A forced collection of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall be made in the following order:
1) at the expense of money held in bank accounts;
2) from accounts of debtors;
3) due to the sale of property restricted in disposal.
4. In case of non-payment by a structural subdivision of a legal entity of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, within forty working days after the receipt of a notification on debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, the customs authority shall collect the amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest by applying the measures of forced collection to the payer - the legal entity that created this structural subdivision.
In case of non-payment of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest of the structural subdivision of a legal entity after application of the measures of forced collection to it in the order specified in part one of this paragraph, if the legal entity has more than one structural subdivision, the customs authority shall apply the measure of forced collection, specified in subparagraph 1) of paragraph 3 of this article, simultaneously to all structural subdivisions of such a legal entity.
5. In the event that a legal entity does not repay the debt within forty working days after the receipt of the notification of debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, the customs authority shall collect the amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest by applying the measures of forced collection to the payers - structural subdivisions of a legal entity.
Footnote. Article 128 as amended by Law of the Republic of Kazakhstan № 290-VI dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); № 399-VI of 02.01.2021 (shall come into effect on 16.12.2020)).Article 129. Collection of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, at the expense of money held in the bank accounts of the payer
1. In case of non-payment of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, the customs authority upon expiry of twenty working days following the day of delivery of the notification of debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, shall forcibly collect the amounts of debt from the bank accounts of the payer on customs payments, taxes, special, anti-dumping, countervailing duties, penalties and interest.
The provisions of this paragraph do not apply to the amounts of money that are collateral for loans issued by the bank in the amount of the outstanding principal debt of the said loan, as well as to bank accounts for which, in accordance with the legislative acts of the Republic of Kazakhstan on social protection, project financing and securitization, banks and banking activities, insurance activities, enforcement proceedings and the status of bailiffs, payments and payment systems, compulsory social health insurance, in investment and venture funds, the imposition of penalties is not allowed.
2. Decision on collection in an indisputable manner shall be taken in the form of sending a collection order of the customs authority to a bank or an organization, carrying out certain types of banking operations where the payer's bank accounts are opened, for debiting the necessary money from the payer's bank accounts and transferring it to the budget.
The customs authority shall send the collection order to banks or organizations carrying out certain types of banking operations, on paper or in electronic form through the telecommunications network. When sending a collection order in electronic form, such collection order shall be formed in a format agreed with the National Bank of the Republic of Kazakhstan.
3. When a bank or an organization, carrying out certain types of banking operations, executes a collection order of the customs authority to collect debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest from one bank account of the payer, the collection orders issued by the customs authority for other bank accounts of the payer opened by him in the designated bank or organization, carrying out certain types of banking operations shall be returned by the bank or organization, carrying out certain types of banking operations, to the customs authority without execution with the payment document attached, confirming the execution of the collection order of the customs authority, if such collection orders are issued by the customs authority for the same amount and type of debt.
4. Collection of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest in indisputable order shall be made from accounts in the national currency of the Republic of Kazakhstan and foreign currency. Collection of debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest from accounts in foreign currency shall be made in the amount equivalent to the amount of customs payments, taxes, special, antidumping, countervailing duties, penalties, interest payable in the national currency of the Republic of Kazakhstan at the exchange rate on the day of collection of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest from payers' accounts.
5. A collection order of the customs authority shall be executed by a bank or an organization carrying out certain types of banking operations in the manner and within the time periods, established by the legislation of the Republic of Kazakhstan.
Footnote. Article 129 as amended by Law of the Republic of Kazakhstan № 174-VI as of 04.07.2018 (shall be enforced upon expiry of ten calendar days after its first official publication); dated 20.04.2023 № 226-VII (shall be enforced from 01.07.2023).Article 130. Collection of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest of the payer from accounts of its debtors
1. In the absence of money in bank accounts and cash in the payer, the customs authority shall have the right within the established debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest to recover money from the bank accounts of third parties having debt before the payer (hereinafter referred to as debtors).
The payer must submit to the customs authority that sent the notification, not later than ten working days following the day of delivery of the notification on debt repayment on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, the list of debtors indicating the amounts of receivables and, if any, acts of reconciliation of mutual settlements, made together with debtors and confirming the amounts of receivables.
In the event of payment of debt by the payers on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, the list of debtors or the act of reconciliation of mutual settlements shall not be presented.
In the presence of the acts of reconciliation of mutual settlements, the customs authority shall issue collection orders to the bank accounts of debtors to collect debts on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest upon expiry of five working days from the date the debtors receive notification of recovery of money at bank accounts of debtors.
In the event that the payer fails to provide a list of debtors or information on the absence of debtors and (or) acts of mutual settlement, the customs authority shall inspect the specified payer. At that, the customs authority shall not be entitled to confirm the amounts of receivables disputed in court.
2. Based on the presented list of debtors confirming the amount of receivables, the customs authorities shall send to the debtors the notifications on collection of money from their bank accounts to repay debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, within the receivables. The form of notification on recovery of money in bank accounts of debtors shall be established by the authorized body.
Not later than twenty working days from the moment of receiving the notification, the debtor shall be obliged to submit the act of reconciliation of mutual settlements to the customs authority that sent the notification, compiled jointly with the payer as of the date of receipt of the notification.
3. The act of reconciliation between the payer and its debtor must contain the following information:
1) surname, name, patronymic (if it is indicated in the identity document) or name of the payer and its debtor, place of residence or location of the payer and its debtor, their identification numbers;
2) name of the customs authority, where the payer and his debtor, who is registered on the basis of the location, are registered;
3) details of the bank accounts of the payer and its debtor;
4) the amount of debtor's receivables to the payer;
5) stamps (if available), as well as signatures of the payer and its debtor;
6) the date of compiling the act of reconciliation.
4. On the basis of the act of reconciliation of mutual settlements, confirming the amount of receivables, the customs authority shall issue a collection order to the bank account of the debtor to collect the debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest of the payer.
5. A bank or an organization carrying out certain types of banking operations of a payer-debtor shall be obliged to execute a collection order issued by the customs authority on collection of the amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest of the payer in accordance with the requirements specified in article 129 of this Code.
Article 131. Collection from the sale of the payer’s property restricted in disposal
1. In cases of lack or insufficiency of money in the payer’s bank accounts, cash and money in the bank accounts of his debtors, the customs authorities shall issue a decision on recovery of the payer’s property restricted in disposal, unless the total book value of the property, determined on the basis of the data of the payer's accounting, indicated in the inventory act, is less than 6-fold monthly calculated indicator, established by the law on the republican budget and applicable as of January 1 of the relevant financial year.
2. The decision on recovery from the payer's property restricted in disposal shall be made in two copies in the form established by the authorized body, one of which, with a copy of the decision on restriction in disposal of property and the inventory act attached, shall be sent to the authorized legal entity.
Article 132. Order of sale of the payer’s property restricted in disposal for debt repayment on customs payments, taxes, special, antidumping, countervailing duties, penalties, interest
1. Sale of property restricted in disposal shall be carried out by an authorized legal entity.
2. The procedure for the sale of the payer’s property, restricted in disposal for repayment of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall be determined by the authorized body.
Article 133. Recognition of a payer as a bankrupt
1. In the event that the payer fails to pay the amount of debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, after taking all measures provided for in this chapter, the customs authority shall have the right to take measures to declare it bankrupt in accordance with the legislative acts of the Republic of Kazakhstan.
2. The procedure of liquidation of a payer recognized as bankrupt shall be carried out in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.
Article 134. Publication in the mass media of lists of payers having debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest
1. The customs authorities shall publish in the mass media a list of payers, who have debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, unpaid within four months from the date of their occurrence.
At that, the surname, name, patronymic (if it is indicated in the identity document) or name of the payer, the identification number of the payer, the surname, name, patronymic (if it is indicated in the identity document) of the payer's manager and the total amount of the debt on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest shall be indicated in the lists.
2. The list of payers posted on the Internet resource of the authorized body shall be updated quarterly not later than the 20th day of the month following the reporting quarter.
Chapter 13. SPECIAL, ANTI-DUMPING, COUNTERVAILING AND OTHER DUTIES APPLIED TO PROTECT INTERNAL MARKET
Article 135. Application of special, anti-dumping, countervailing and other duties in order to protect internal market
1. When introducing measures to protect internal market in the Eurasian Economic Union in the form of special, anti-dumping, countervailing duties, such duties shall be paid in accordance with the procedure established by this Code.
When introducing measures to protect internal market in the Eurasian Economic Union by introducing a special quota in the case of the import of goods in respect of which a special protective measure has been established, outside such a quota or in quantities exceeding such a quota, a special duty shall be paid in accordance with the procedure established by this Code.
When introducing measures to protect internal market in the Eurasian Economic Union in accordance with Article 50 of the Treaty on the Union in the form of duties, such duties, unless otherwise specified by the Commission, shall be paid in cases and in the manner provided for by this Code for payment of special, antidumping, countervailing duties by persons, which are payers of customs duties and taxes in accordance with this Code.
2. The payers of special, anti-dumping, countervailing duties shall be the declarant or other persons who have the obligation to pay special, anti-dumping, countervailing duties in respect of goods to which the internal market protection measure is applied by introducing a special, anti-dumping or countervailing duty, a special quota.
3. Calculation and payment of special, anti-dumping, countervailing duties shall be made in the manner established by this Code for calculation and payment of import customs duties, taking into account the peculiarities, provided for in this chapter and the Treaty on the Union.
4. The provisions of this Chapter shall not apply to goods for personal use imported into the customs territory of the Eurasian Economic Union.
Article 136. Incurrence and termination of obligation to pay special, anti-dumping, countervailing duties. Cases when special, anti-dumping, countervailing duties shall not be paid
1. Obligation to pay special, anti-dumping, countervailing duties shall arise in accordance with paragraph 5 of this Article, with Articles 157, 163, 174, 216, 217, 233, 242, 254, 278, 288, 297, 306, 322, 328, 362, 367 and 378 of this Code, as well as in the event of circumstances determined in accordance with Article 337 of this Code by the Commission and the Government of the Republic of Kazakhstan in the cases provided by the Commission.
2. The obligation to pay special, anti-dumping, countervailing duties shall cease:
1) upon the occurrence of circumstances and under the conditions associated with termination of the obligation to pay special, anti-dumping, countervailing duties provided for by Articles 157, 163, 174, 216, 217, 233, 242, 254, 278, 288, 297, 306, 322 , 328, 362, 367 and 378 of this Code;
2) in accordance with paragraph 5 of this article;
3) upon the occurrence of circumstances determined in accordance with Article 337 of this Code by the Commission and the Government of the Republic of Kazakhstan in cases provided by the Commission;
4) in the cases specified in paragraph 9 of Article 137 of this Code;
5) in the event when the measures to collect special, anti-dumping, countervailing duties are not taken in accordance with subparagraph 4) of paragraph 10 of Article 116 of this Code in respect of the amount of special, anti-dumping, countervailing duties recognized as uncollectible in accordance with this Code.
3. The Commission shall have the right to determine the circumstances under which the obligation to pay special, anti-dumping, countervailing duties shall cease in cases when in relation to the same goods the obligation to pay special, anti-dumping, countervailing duties arose for different persons, for different reasons and (or ) repeatedly, including in the case when the obligation to pay special, anti-dumping, countervailing duties arose in one member state of the Eurasian Economic Union, and the circumstances, under which the obligation terminates to pay special, anti-dumping, countervailing duty, occurred in another member state of the Eurasian Economic Union as well as the procedure for interaction between the customs authorities to confirm the occurrence of such circumstances.
4. Special, anti-dumping, countervailing duties shall not be paid in respect of:
1) goods placed (placed) under the customs procedure, the conditions of placement under which do not provide for the payment of special, anti-dumping, countervailing duties, until completion or termination of such a customs procedure and subject to the conditions for the use of these goods in accordance with such a customs procedure;
2) certain categories of goods not subject to placement under customs procedures in accordance with paragraph 4 of Article 355 and paragraph 2 of Article 364 of this Code, subject to the conditions of their use established for this category of goods, established by this Code.
5. The obligation to pay special, anti-dumping, countervailing duties in illegal movement of goods across the customs border of the Eurasian Economic Union shall arise, terminate and shall be subject to execution upon the occurrence of circumstances that are established by Article 88 of this Code for the occurrence, termination and fulfillment of the obligation to pay import customs duties, taking into account the peculiarities, provided by the international treaties within the framework of the Eurasian Economic Union.
In case of illegal movement of goods across the customs border of the Eurasian Economic Union, special, anti-dumping, countervailing duties shall be payable in the amount as if the goods were placed under the customs procedure of release for domestic consumption.
Special, anti-dumping, countervailing duties in illegal movement of goods across the customs border of the Eurasian Economic Union shall be calculated in accordance with this chapter, taking into account the peculiarities, provided by the international treaties within the framework of the Eurasian Economic Union.
To calculate special, anti-dumping, countervailing duties, the rates of special, anti-dumping, countervailing duties shall be applied in force on the day of crossing by the goods of the customs border of the Eurasian Economic Union, and if this day is not established, - on the day of revealing the fact of illegal movement of goods across the customs border of the Eurasian Economic Union.
In the event that a conversion of foreign currency into the currency of a member state of the Eurasian Economic Union is required to determine the customs value of goods, as well as to calculate special, anti-dumping, countervailing duties, such recalculation shall be made at the exchange rate of currencies in force on the day of crossing by the goods of the customs border of the Eurasian Economic Union, and if this day is not established, - on the day of revealing the fact of illegal movement of goods across the customs border of the Eurasian Economic Union.
If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating the special, anti-dumping and countervailing duties payable shall be determined on the basis of the information available to the customs authority, and the classification of goods shall be carried out taking into account paragraph 4 of Article 40 of this Code.
If the code of goods in accordance with the Commodity nomenclature of foreign economic activities is determined at the level of the grouping with the number of digits less than ten, to calculate special, anti-dumping, countervailing duties the largest of the rates of special, anti-dumping, countervailing duties corresponding to the goods, included in such grouping shall be applied.
Special, anti-dumping, countervailing duties shall be calculated on the basis of the origin of goods, confirmed in accordance with Chapter 5 of this Code, and (or) other information necessary to determine the specified duties. In the event that the origin of goods and (or) other information necessary to determine these duties have not been confirmed, the special, anti-dumping, countervailing duties shall be calculated on the basis of the largest rates of special, anti-dumping, countervailing duties established for the goods of the same code of the Commodity nomenclature of foreign economic activities, if the classification of the goods is carried out at the level of ten digits, or the goods included in the grouping, if the codes of goods in accordance with the Commodity nomenclature of foreign economic activities are defined at the level of grouping with the number of digits less than ten.
In the event that accurate information on goods is established later, the special, anti-dumping, countervailing duties shall be calculated on the basis of such accurate information and the offset (repayment) of the amounts of unduly paid and (or) unduly collected special, anti-dumping, countervailing duties in accordance with Article 141 of this Code shall be carried out or in accordance with Article 87 of this Code, the unpaid amounts shall be collected in accordance with Chapter 12 of this Code.
6. In cases of confiscation or conversion of goods into the ownership of the state in accordance with the laws of the Republic of Kazakhstan, detention of goods by the customs authorities in accordance with Chapter 52 of this Code, placement for temporary storage, placement of goods under customs procedures after fulfillment of the obligation to pay special, anti-dumping, countervailing duties and (or) collection (in whole or in part) of the amount of special, anti-dumping, countervailing duties paid and (or) collected in accordance with this article, shall be subject to offset (repayment) in accordance with Article 141 of this Code.
7. The provisions of paragraph 5 of this article shall not apply in illegal movement of goods across the customs border of the Eurasian Economic Union with unreliable customs declaration.
In case of illegal movement of goods across the customs border of the Eurasian Economic Union with unreliable customs declaration, the special, anti-dumping, countervailing duties shall be calculated in accordance with this Code. At that, the special, anti-dumping and countervailing duties actually paid in customs declaration shall not be paid again (not be repaid), and the amounts of unduly paid and (or) unduly collected special, anti-dumping, countervailing duties shall be subject to offset (repayment) in accordance with this Code.
Article 137. Fulfillment of obligation to pay special, anti-dumping, countervailing duties
1. The obligation to pay special, anti-dumping, countervailing duties shall be fulfilled by the payer of special, anti-dumping, countervailing duties, by persons who, in accordance with this Code, bear a joint obligation with the payer of special, anti-dumping, countervailing duties to pay special, anti-dumping, countervailing duties.
The obligation to pay special, anti-dumping, countervailing duties may be fulfilled by a third party in the manner prescribed by paragraph 11 of Article 94 of this Code.
The obligation to pay special, anti-dumping, countervailing duties shall be fulfilled by the customs representative, taking into account Article 494 of this Code.
2. The obligation to pay special, anti-dumping, countervailing duties shall be fulfilled by paying them in the manner and time periods, established by Article 138 of this Code in the amounts of the sums calculated and payable in accordance with this Code.
3. In the event when, in accordance with Article 194 of this Code, the fulfillment of the obligation to pay special, anti-dumping, countervailing duties is secured by the methods provided for by Chapter 10 of this Code, the customs authority, not later than five working days before the due date for fulfilling the obligation to pay special, anti-dumping, countervailing duties, shall send a notice to the payer about the onset of the time period for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties in arbitrary form.
After the expiry of the time period for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties in the case established by part one of this paragraph, as well as in other cases when the fulfillment of the obligation to pay special, anti-dumping, countervailing duties is secured by the methods provided for by Chapter 10 of this Code, the customs authority shall make a request to pay the due amounts of special, anti-dumping, countervailing duties in the manner established by Chapter 10 of this Code.
4. In cases of non-fulfillment or improper fulfillment of the obligation to pay special, anti-dumping, countervailing duties, the customs authority, within ten working days from the date of the onset of the time period for payment of special, anti-dumping, countervailing duties, shall send a notification on the amounts of special, anti-dumping, countervailing duties, penalties, interest unpaid in due time to the payer and to persons who, in accordance with this Code, bear a joint obligation with the payer to pay special, anti- dumping, countervailing duties, penalties, interest, except for the cases:
1) provided for by paragraph 3 of this article;
2) when the fulfillment of the obligation to pay special, anti-dumping, countervailing duties is secured by the methods provided for in Chapter 10 of this Code.
In cases when special, anti-dumping, countervailing duties are payable in one member state of the Eurasian Economic Union, and collection of special, anti-dumping, countervailing duties in accordance with paragraph 4 of Article 119 of this Code is carried out by the customs authority of another member state of the Eurasian Economic Union, the specified notification shall be sent by the customs authority responsible for collecting special, anti-dumping, countervailing duties, after receipt of documents, necessary to collect special, anti-dumping, countervailing duties, in accordance with the procedure provided for in Annex 1 to the Customs Code of the Eurasian Economic Union.
5. Penalties shall be charged in accordance with the procedure provided for in Article 124 of this Code.
6. Notification on the amounts of special, anti-dumping, countervailing duties, penalties, interest unpaid in due time should be executed within 10 working days from the date of delivery. The form of notification on amounts of special, anti-dumping, countervailing duties, penalties, interest unpaid in due time shall be approved by the authorized body in accordance with paragraph 6 of Article 86 of this Code.
The order of delivery of the specified notification shall be made in accordance with the procedure established in accordance with Article 87 of this Code.
7. When the payer fulfills the requirements specified in the notification on the amounts of special, anti-dumping, countervailing duties, penalties, interests unpaid in due time, without payment of penalties, subject to payment for the period from the date of registration of such notification on the amounts of special, anti-dumping, countervailing duties, penalties, interest unpaid in due time to the date of fulfillment of such requirements inclusive, the customs authority shall send an addition to the previously issued notification on the amounts of special, anti-dumping, countervailing duties, penalties, interest unpaid in due time.
8. In case of revealing the reasoned facts that caused the change in the amount of special, anti-dumping, countervailing duties, penalties, interests indicated in the notification on the amounts of special, anti-dumping, countervailing duties, penalties, interest unpaid in due time, the customs authority shall send a new notification on the amounts of special, anti-dumping, countervailing duties, penalties, interest unpaid in due time, with the simultaneous withdrawal of the originally sent notification on the amounts of special, antidumping, countervailing duties, penalties, interest unpaid in due time.
9. The customs authority shall not send the notification referred to in paragraph 4 of this article in the following cases:
1) after the release of goods, and in respect of goods, released before submission of the declaration of goods, - after sending an electronic document or making the appropriate marks provided for by paragraph 17 of Article 194 of this Code, revelation of fact of failure to pay customs duties, taxes, special, anti- dumping, countervailing duties, calculated in one declaration of goods, in the amount not exceeding in the aggregate the amount equivalent to five euros at the exchange rate of currencies in force on the day of applying the exchange rate to calculate the customs duties and taxes in accordance with this Code;
2) revelation of the fact of non-payment of customs payments, taxes, special, anti-dumping, countervailing duties calculated in one calculation of customs duties, taxes, special, anti-dumping, countervailing duties specified in paragraph 4 of Article 83 of this Code, in the amount not exceeding in the aggregate the amount equivalent to five euros at the exchange rate in force on the day of applying the exchange rate to calculate the customs duties and taxes in accordance with this Code.
10. In cases specified in paragraph 9 of this article, the obligation to pay special, anti-dumping, countervailing duties shall be terminated.
11. In cases of non-fulfillment or improper fulfillment of the obligation to pay special, anti-dumping, countervailing duties within the time period, specified in paragraph 6 of this article, the customs authority that collects special, anti-dumping, countervailing duties, shall take measures to collect special, anti-dumping, countervailing duties in accordance with Chapter 12 of this Code.
12. The Commission shall have the right to determine the peculiarities of the fulfillment of the obligation to pay special, anti-dumping, countervailing duties in cases when the obligation to pay special, anti-dumping, countervailing duties has arisen in different persons for different circumstances and (or) repeatedly in respect of the same goods.
Article 138. Time periods and procedure for payment of special, anti-dumping, countervailing duties
1. The time periods for payment of special, anti-dumping, countervailing duties shall be determined in accordance with Articles 157, 163, 174, 216, 217, 233, 242, 254, 278, 288, 297, 306, 322, 328, 362, 367 and 378 of this Code, with paragraph 2 of this article, except for the case when another time period for payment of anti-dumping, countervailing duties is established by paragraph 3 of this article.
2. In the event of the illegal movement of goods across the customs border of the Eurasian Economic Union, special, anti-dumping, countervailing duties shall be payable within the time periods established by Article 88 of this Code for payment of import customs duties.
In respect of goods placed (placed) under a special customs procedure, the time periods for payment of special, anti-dumping, countervailing duties shall be determined in accordance with Article 337 of this Code by the Commission and the Government of the Republic of Kazakhstan in cases stipulated by the Commission.
3. When anti-dumping or countervailing duty is applied in accordance with paragraphs 104 and 169 of the Protocol on application of special protective, anti-dumping and countervailing measures in relation to third countries (Appendix № 8 to the Treaty on the Union), the antidumping and countervailing duties shall be payable not later than thirty working days from the date of entry into force of the Commission's decision on application of an anti-dumping or countervailing measure.
4. In respect of goods whose customs declaration peculiarities are established by this Code in accordance with Article 189 of this Code, the special, anti-dumping, countervailing duties shall be payable within the time periods established for payment of customs duties and taxes in accordance with paragraph 8 of Article 189 of this Code.
5. Changes in the time periods for payment of special, anti-dumping, countervailing duties in the form of deferrals or installments shall not be made.
6. If the obligation to pay special, anti-dumping, countervailing duties is not fulfilled or improperly fulfilled, the penalties shall be paid in the period specified in this Code, except for the case specified in part three of this paragraph.
Payment, collection and offset (repayment) of penalties on special, anti-dumping, countervailing duties shall be made in the manner established by this Code for payment, collection and offset (repayment) of penalties on import customs duties.
Penalties shall not be paid in the case when the customs authority that collects special, anti-dumping, countervailing duties in accordance with the procedure determined by the Commission in accordance with paragraph 3 of Article 136 of this Code, has received confirmation of the occurrence of circumstances in which the obligation to pay special, antidumping, countervailing duties is terminated.
7. Special, anti-dumping, countervailing duties shall be paid in the national currency of the Republic of Kazakhstan, unless otherwise stipulated by the Treaty on the Union.
8. Special, anti-dumping, countervailing duties shall be paid to the accounts determined by the Treaty on the Union.
9. In the cases provided for in the Treaty on the Union, the amounts of paid and (or) collected preliminary special, preliminary anti-dumping, preliminary countervailing duties, as well as anti-dumping, countervailing duties paid in the manner established for the collection of the relevant types of preliminary duties, shall be offset in special, anti-dumping, countervailing duties and credited to the accounts determined by the Treaty on the Union for distribution among the member states of the Eurasian Economic Union in accordance with the procedure established by the Treaty on the Union.
10. In cases when, in accordance with this Code, the interest is payable from the amounts of special, anti-dumping, countervailing duties, as if they were granted a deferral, such interest shall be accrued and paid in the manner established by Article 93 of this Code for accrual and payment of interest for deferral or installment payment of import customs duties.
Article 139. Security of fulfillment of obligation to pay special, anti-dumping, countervailing duties
1. Fulfillment of the obligation to pay special, anti-dumping, countervailing duties shall be secured in cases provided for by Articles 194, 195 and 195 of this Code, as well as in cases determined by the Commission in accordance with subparagraph 2) of paragraph 1 of Article 223 of this Code, unless otherwise established in accordance with the specified articles.
Fulfillment of the obligation to pay special, anti-dumping, countervailing duties shall be secured by the methods and in the manner established by this Code to secure fulfillment of the obligation to pay customs duties and taxes.
2. When measures are introduced in the Eurasian Economic Union to protect the internal market in accordance with Article 50 of the Treaty on the Union in the form of duties, the obligation to pay such duties shall be secured in cases where this Code provides for security of the fulfillment of the obligation to pay special, anti- dumping, countervailing duties by the methods and in the manner established by this Code to secure fulfillment of the obligation to pay import customs duties.
3. The amount of security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties shall be determined on the basis of the amounts of special, anti-dumping, countervailing duties that would be payable when goods are placed under the customs procedure for release for domestic consumption, except for cases when, in accordance with this article the fulfillment of the obligation to pay special, anti-dumping, countervailing duties is secured in a different amount.
In the event that when determining the amount of security of fulfillment of the obligation to pay special, anti-dumping, countervailing duties it is impossible to define the amount of payable special, anti-dumping, countervailing duties due to the lack of accurate information about the goods, their nature, name, quantity, origin and (or) the customs value, such amount of special, anti-dumping, countervailing duties shall be determined based on the value of goods and (or) their physical characteristics in kind (quantity, weight, volume or other characteristics), a maximum rate of special, anti-dumping, countervailing duties, which may be determined based on available information, the use of which is defined by the Commission.
4. When releasing goods with peculiarities, provided for in Articles 195 and 196 of this Code, the amount of security to fulfill the obligation to pay special, anti-dumping, countervailing duties shall be determined as the amount of special, anti-dumping, countervailing duties that may be additionally payable according to the results of customs control, customs examination, taking into account part two of paragraph 3 and paragraph 7 of this article.
5. If the security of fulfillment of the obligation to pay special, anti-dumping, countervailing duties is granted in the case provided for in Article 195 of this Code, the registration of such security shall be made within the time periods for the release of goods established by Article 193 of this Code.
When requesting documents and (or) information in accordance with paragraph 4 of Article 410 of this Code, the amount of security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties shall be calculated by the customs authority and sent to the declarant in accordance with paragraph 6 of Article 410 of this Code.
6. In the event that, in accordance with subparagraph 3) of paragraph 13 of Article 194 of this Code, the condition for the release of goods before filing a declaration of goods is the provision of security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, the amount of special, anti-dumping, countervailing duties in determining the amount of such security shall be determined on the basis of the information contained in the application for the release of goods before filing a declaration of goods and documents submitted together with such an application, taking into account paragraph 3 of this Article.
In order to determine the amount of special, anti-dumping, countervailing duties, based on which the amount of security for fulfillment of the obligation to pay special, anti-dumping, countervailing duties is determined, the rates of special, anti-dumping and countervailing duties shall apply in force on the day of registration of the application for the release of goods before filing a declaration of goods.
If in order to determine the specified amount of special, anti-dumping, countervailing duties, it is required to convert foreign currency into the national currency of the Republic of Kazakhstan, such recalculation shall be carried out at the currency exchange rate in force on the day of registration of the application for the release of goods before filing a declaration of goods.
7. In the event of customs control of the customs value of goods for determining the amount of security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties for the release of goods with peculiarities, provided for in Article 195 of this Code, the following in particular may be used:
1) information on the value of goods of the same class or type that is available to the customs authority;
2) the customs value of goods without taking into account the declared deductions, discounts, if the customs authority has doubts about their validity;
3) the customs value of goods, taking into account the possible value of additional charges to the price actually paid or payable, if the customs authority has doubts about the validity of the additional charges claimed.
8. With regard to certain types of goods, the Commission shall have the right to establish fixed amounts for securing the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, taking into account the requirements provided for in paragraph 3 of this article.
9. In cases provided for by the Treaty on the Union, the security of the fulfillment of the obligation to pay an antidumping duty shall be granted in the manner established by this Code to secure fulfillment of the obligation to pay import customs duties, in amounts and by the methods, established by the Treaty on the Union.
In the event of circumstances stipulated in the Treaty on the Union, the security of the obligation to pay the antidumping duty shall be offset against the payment of the anti-dumping duty and credited to an account determined by the Treaty on the Union for distribution among the member states of the Eurasian Economic Union in the manner and in the amounts established by the Treaty on the Union.
10. The fulfillment of the obligation to pay special, anti-dumping, countervailing duties shall be secured by the persons specified in paragraph 3 of Article 96 of this Code.
The customs representative shall have the right to secure the fulfillment of the obligation to pay special, anti-dumping and countervailing duties in accordance with this chapter if, in accordance with Article 494 of this Code, the customs representative bears a joint obligation with the payer of special, anti-dumping, countervailing duties to pay special, anti- dumping, countervailing duties. In the event that the fulfillment of the obligation to pay special, anti-dumping, countervailing duties is secured by the customs representative upon the occurrence of circumstances stipulated in accordance with this Code in which the obligation to pay special, anti-dumping, countervailing duties is enforceable, such an obligation to pay special, anti-dumping, countervailing duties shall be executed by the customs representative in solidarity with the person represented by him irrespective of the provisions of paragraph 5 of Article 494 of this Code.
11. To secure fulfillment of the obligation to pay special, anti-dumping, countervailing duties, the general security for fulfilling the obligation to pay special, anti-dumping, countervailing duties may be applied in cases and in the manner provided for in Article 103 of this Code to secure fulfillment of the obligation to pay customs duties and taxes.
Article 140. Recording of calculated, accrued, paid amounts of special, anti-dumping, countervailing duties, penalties, interest
Recording of the calculated, accrued, paid amounts of special, anti-dumping, countervailing duties, penalties and interest shall be carried out by the customs authority by maintaining the payer's personal account in accordance with Article 106 of this Code.
Article 141. Offset (repayment) of amounts of special, anti-dumping, countervailing duties, money contributed as security for fulfillment of obligation to pay special, anti-dumping, countervailing duties
1. Offset (repayment) of the amounts of preliminary special, preliminary anti-dumping, preliminary countervailing duties, as well as anti-dumping, countervailing duties paid in accordance with the procedure established for collecting the relevant types of preliminary duties, except for offsetting them in special, anti-dumping, countervailing duties in accordance with paragraph 9 of Article 138 of this Code, shall be carried out in cases defined by the Treaty on the Union.
Such amounts shall be paid in the national currency of the Republic of Kazakhstan to the account of temporary placement of money of the customs authority and (or) the advance payments shall be applied in accordance with Article 98 of this Code as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties.
2. In the cases established by the Treaty on the Union, the amounts of preliminary special, preliminary anti-dumping, preliminary countervailing duties paid, as well as the amounts of anti-dumping, countervailing duties paid in the manner established for collection of the relevant types of preliminary duties, shall be transferred to the budget and (or) offset in special, anti-dumping, countervailing duties not later than thirty working days from the date of entry into force of the relevant decision of the Commission on application (extension, distribution into constituent parts, and (or) derivatives of goods) of special protective, anti-dumping, countervailing measure without application of the payer.
3. In the cases established by the Treaty on the Union, the amounts of preliminary special, preliminary anti-dumping, preliminary countervailing duties paid, as well as the amounts of anti-dumping, countervailing duties paid in the manner established for collection of the relevant types of preliminary duties, shall be subject to offset and (or) repayment under the payer's application within a period of not more than ten working days from the date of receipt of the said application by the customs authority, taking into account the provisions of paragraph 7 of this article.
4. The procedure for posting information on the results of an investigation into the application (extension, distribution into components and (or) derivatives of goods) of a special protective, anti-dumping, countervailing measure or lack of grounds for introduction, extension of special protective, anti-dumping, countervailing measures or decision on non-application of such measures shall be carried out in accordance with the legislation of the Republic of Kazakhstan on special protective, anti-dumping and countervailing measures in relation to the third countries.
5. Application for the repayment of amounts of preliminary special, preliminary anti-dumping, preliminary countervailing duties, as well as anti-dumping, countervailing duties paid in the manner established for collecting the relevant types of preliminary duties from the account of temporary placement of money of the customs authority and (or) on offset and (or ) repayment of the amounts of advance payments used as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, shall be submitted by the payer to the customs authority after the occurrence of the cases established by the Treaty on the Union, subject to the provisions of paragraph 7 of this article, but not later than the expiry of the limitation period established by Article 143 of this Code.
6. The offset (repayment) of advance payments made as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, as well as transfer and (or) repayment of money from the account of temporary placement of money of the customs authority shall be carried out by the customs body at the request of the payer in the following cases :
1) the obligation to pay special, anti-dumping, countervailing duties, the fulfillment of which is secured by money deposited as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, is fully executed, terminated or did not arise;
2) penalties, interest paid to the budget;
3) instead of money contributed as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, the security is made to fulfill the obligation to pay special, anti-dumping, countervailing duties in another way;
4) the limitation period established by Article 143 of this Code has not expired.
7. If the payer has not fulfilled (fully or partially) in due time the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, the repayment of amounts of special, anti-dumping, countervailing duties, money contributed as security for fulfillment of the obligation to pay special, anti-dumping, countervailing duties, in the amount of such an unfulfilled obligation shall not be executed.
The offset of amounts of special, anti-dumping, countervailing duties, as well as offsetting the amounts of money deposited as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, except for offsetting such amounts as payment of an antidumping duty in accordance with part two of paragraph 9 of article 139 of this Code, the amounts of money deposited as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties shall not be made if the payer has not fulfilled (fully or partially) in due time the obligation to pay customs duties and taxes, special, anti-dumping, countervailing duties, penalties, interest, except for the offset of the amounts of special, anti-dumping, countervailing duties to fulfill the said obligation.
8. Repayment of the amount of security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties from the account of temporary placement of money of the customs authority shall be made to the bank account of the payer by the customs authority, to which account for temporary placement of money the specified amount was transferred.
9. When repaying the amount of security for fulfillment of the obligation to pay special, anti-dumping, countervailing duties from the account of temporary placement of money, the remuneration for it shall not be paid, the amounts shall not be indexed, the tariffs for rendering banking services shall be paid by the customs authority at the expense of the transferred funds.
10. In the absence of a payer’s application for the repayment of the amount of security from the account for temporary placement of money or the transfer of such amount for the payment of future customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, penalties, interest, the customs authority shall transfer the amount of security from the account of temporary placement of money to the budget in the manner determined by the central authorized body for budget execution, while observing the following conditions:
the payer has not an obligation unfulfilled (in whole or in part) in due time to pay customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as debt on payment of customs duties, customs fees, taxes, special, anti-dumping, countervailing duties, penalties, interest;
the end of the limitation period established by Article 143 of this Code.
11. Offset (repayment) of the amounts of advance payments made as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties shall be made in the manner and within the time periods established by the authorized body.
12. The unduly paid or unduly collected special, anti-dumping, countervailing duties shall be the money unduly paid or unduly collected as special, anti-dumping, countervailing duties, identified as specific types and amounts of special, anti-dumping, countervailing duties in respect of specific goods the amount of which exceeds the amount of special, anti-dumping, countervailing duties payable in accordance with the Treaty on the Union.
13. The amounts of special, anti-dumping, countervailing duties shall be subject to offset (repayment) in accordance with this article in the following cases:
1) special, anti-dumping, countervailing duties are unduly paid or unduly collected special, anti-dumping, countervailing duties in accordance with paragraph 2 of this article;
2) special, anti-dumping, countervailing duties paid to the accounts determined in accordance with the Treaty on the Union are not identified as the amounts of special, anti-dumping, countervailing duties in respect of specific goods;
3) the goods are confiscated or converted into state property in accordance with the laws of the Republic of Kazakhstan, if the obligation to pay special, anti-dumping, countervailing duties in respect of these goods was previously executed;
4) the release of goods in accordance with the declared customs procedure is refused, if the obligation to pay special, anti-dumping, countervailing duties, which occurred when registering a customs declaration or an application for the release of goods before filing a declaration for goods, was previously fulfilled;
5) the customs declaration is withdrawn in accordance with Article 184 of this Code and (or) the release of goods is canceled in accordance with paragraph 5 of Article 192 of this Code, if the obligation to pay special, anti-dumping, countervailing duties, which occurred when registering the customs declaration, was previously fulfilled;
6) in the case provided for in Article 323 of this Code;
7) in the case provided for by this Code in connection with the application of peculiarities of the customs declaration established in accordance with paragraph 7 of Article 175 of this Code;
8) in other cases provided for by this Code and (or) international treaties within the framework of the Eurasian Economic Union.
14. The offset (repayment) of amounts of unduly paid and (or) unduly collected special, anti-dumping, countervailing duties shall be carried out by the customs authority provided that the changes (additions) are made in the established order to the information on the calculated special, antidumping, countervailing duties declared in the declaration for goods, or adjustment of information in accordance with the established procedure on the calculated special, anti-dumping, countervailing duties in the customs document specified in paragraph 4 of Article 83 of this Code, and subject to other conditions for the offset (repayment) of amounts of unduly paid and (or) unduly collected special, anti-dumping, countervailing duties established by this Code.
15. The offset (repayment) of amounts of special, anti-dumping, countervailing duties in the cases specified in subparagraphs 3), 4), 5), 6), 7) and 8) of paragraph 13 of this article shall be carried out upon confirmation to the customs authority in the manner specified by the authorized body, about the occurrence of circumstances that entail the offset (repayment) of amounts of special, anti-dumping, countervailing duties, and subject to other conditions for the offset (repayment) of the amounts of special, anti-dumping, countervailing duties established by this Code.
16. The offset (repayment) of the amounts of special, anti-dumping, countervailing duties shall be carried out in the manner and time periods provided for the offset (repayment) of import customs duties, taking into account the provisions of the Treaty on the Union.
Article 142. Collection of special, anti-dumping, countervailing duties
In the cases specified in paragraph 6 of Article 137 of this Code, the customs authority shall take measures to collect special, anti-dumping, countervailing duties. When collecting special, anti-dumping, countervailing duties, the collection measures provided for in Chapter 12 of this Code shall apply.
Article 143. The limitation of action period for special, anti-dumping, countervailing duties, penalties, interest
1. The limitation period upon the request of the customs authorities or upon the request of the payer shall be the period of time during which:
1) the customs authority has the right to calculate (charge) the payer or revise the amount of special, anti-dumping, countervailing duties calculated by the payer, as well as the amount of accrued penalties, interest;
2) the payer has the right to demand from the customs authorities to set off and (or) return the amounts of special, anti-dumping, countervailing duties, penalties, interest, taking into account the provisions of the Treaty on the Union, including advance payments made as security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties;
3) the payer has the right to demand from the customs authorities a refund and (or) transfer to the budget for the payment of forthcoming customs duties, taxes, customs duties, special, anti-dumping, countervailing duties, penalties, interest money deposited on the account of temporary placement of money by the customs authority;
4) the payer is obliged upon the request of the customs authorities to pay the amounts of special, anti-dumping, countervailing duties, penalties, interest;
5) the payer has the right to apply for amendments and additions to the customs declaration in accordance with the customs legislation of the Eurasian Economic Union.
2. The limitation of action period for the requirements of customs authorities and payers shall be three years, unless otherwise provided by this article.
For the following categories of payers, the limitation period for the requirements of customs authorities and payers shall be five years:
1) subject to tax monitoring in accordance with the Code of the Republic of Kazakhstan "On Taxes and Other Obligatory Payments to the Budget" (Tax Code);
2) carrying out activities in the field of subsoil use (fuel and energy sector);
3) those included in the register of authorized economic operators.
3. The limitation period for the requirements of customs authorities and payers shall be calculated from the date:
1) registration of a customs declaration, except for the cases provided for in paragraph 4 of this Article;
2) registration with the customs authority to ensure the fulfillment of the obligation to pay special, anti-dumping, countervailing duties in money, including through advance payments.
4. For goods under customs control in accordance with the selected customs procedure, the customs authority shall have the right to calculate or revise the amounts of special, anti-dumping, countervailing duties, penalties, interest payable during the period when the goods are under customs control and three years, if another period is not established by paragraph 2 of this article - after the expiration of the period for which the goods are under customs control.
5. In the event of the expiry of the limitation period for the requirements established by paragraph 1 of this article:
1) during the period of customs control, including after the release of goods - the limitation period shall be extended for the period of such customs control, the execution of the decision of the customs authority adopted as a result of customs control before the debt is paid off for special, anti-dumping, countervailing duties, penalties, percent;
2) appeals by the payer in the manner prescribed by the legislation of the Republic of Kazakhstan of the results of the customs inspection and (or) the decision of the authorized body made upon the results of consideration of the complaint, as well as the decision, action (inaction) of the customs body and (or) the official of the customs body - the limitation period shall be extended for the period of consideration of the complaint and the execution of the decision of the customs authority rendered based on the results of the consideration of the complaint, and in case of appeal in court - for the period of the trial and the entry into force of the judicial act.
Footnote. Article 143 as amended by the Law of the Republic of Kazakhstan dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).SECTION 3. CUSTOMS OPERATIONS AND PERSONS THAT PERFORM THEM
Chapter 14. GENERAL PROVISIONS ON CUSTOMS OPERATIONS AND PERSONS THAT PERFORM THEM
Article 144. Procedure for fulfillment of customs operations
1. Customs operations, including those related to the customs clearance of goods, and the procedure for their fulfillment shall be determined by this Code, the customs legislation of the Eurasian Economic Union, and in part not specified by the customs legislation of the Eurasian Economic Union, or in cases provided for by the customs legislation of the Eurasian Economic Union, - in accordance with the customs legislation of the Republic of Kazakhstan.
Customs clearance of goods shall mean the fulfillment of customs operations established by the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan, necessary for introduction of goods into domestic consumption, for their export or for application of another customs procedure to goods.
The procedure for the customs clearance of goods by officials of customs authorities shall be determined by the authorized body.
2. The procedure and instructions for fulfillment of customs operations shall be determined depending on the categories of goods transported across the customs border of the Eurasian Economic Union, the type of transport, transporting (moving) goods, persons moving goods across the customs border of the Eurasian Economic Union, the peculiarities of customs declaration and release of goods, as well as customs procedures, under which the goods are placed.
The procedure and instructions for fulfillment of customs operations established by the customs legislation of the Republic of Kazakhstan should not lead to the complete or partial non-use of measures of customs and tariff regulation, prohibitions and restrictions, measures to protect the internal market.
3. Customs operations shall be carried out identically regardless of the origin of the goods, the country of origin and the country of destination of the goods.
4. The requirements of the customs authorities for fulfillment of customs operations should be justified and limited by the requirements necessary to ensure compliance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
Article 145. Place and time of fulfillment of customs operations by customs authorities
1. Customs operations shall be carried out by the customs authorities at their locations and during their work.
2. In the cases provided for by this Code or by an authorized body, at the reasoned request of the interested person, certain customs operations may be carried out by the customs authorities outside the location and (or) outside the time of operation of the customs authorities.
3. The list of certain customs operations, the procedure for their execution, as well as the place of fulfillment of customs operations shall be approved by the authorized body.
Article 146. Documents and (or) information required for fulfillment of customs operations
1. The persons specified by this Code shall be obliged to submit documents and (or) information to the customs authorities required in accordance with this Code for fulfillment of customs operations.
The customs authorities shall have the right to demand from the persons specified by this Code the submission of only those documents and (or) information that are necessary to ensure compliance with the customs and other legislation of the Republic of Kazakhstan, the customs legislation of the Eurasian Economic Union and the submission of which is provided in accordance with this Code.
2. Documents and (or) information required for fulfillment of customs operations may not be submitted to the customs authority upon their commission, if information about such documents and (or) information from them, and (or) other information required to customs authorities for fulfillment of customs operations can be received by customs authorities from the information systems of customs authorities, as well as from information systems of state bodies (organizations) of the member states of the Eurasian Economic Union within the framework of information interaction of customs authorities and state bodies (organizations) of the member states of the Eurasian Economic Union. In this case, the persons specified by this Code shall indicate information about these documents and (or) information in the customs declaration or submit them to customs authorities in a different way in accordance with this Code.
For the purposes of implementing the provisions of this paragraph, the information on possibility of receiving by customs authorities of information about documents required for fulfillment of customs operations and (or) information from such documents and (or) other information required to customs authorities for fulfillment of customs operations, from information systems of customs authorities, as well as information systems of state bodies (organizations) of the member states of the Eurasian Economic Union within the framework of information interaction shall be publicized by placing on the Internet resources of customs authorities and (or) disseminating information in a different way.
3. The list of documents and (or) information required for fulfillment of customs operations, the manner and time for their submission shall be established in accordance with this Code.
4. Composition of information that can be received by customs authorities from the information systems of customs authorities and state bodies (organizations) of the member states of the Eurasian Economic Union in the framework of information interaction, and the procedure for obtaining such information shall be determined by the Commission, and in cases where information interaction takes place between customs authority and state bodies (organizations) of the Republic of Kazakhstan – shall be established in accordance with the legislation of the Republic of Kazakhstan.
5. The customs authorities shall not be entitled to refuse to accept documents due to the presence of typos or grammatical errors that do not change the information contained in the documents affecting the adoption of decisions by the customs authority.
6. Documents required for fulfillment of customs operations shall be submitted in the form of electronic documents or documents on paper. It is allowed to provide copies (including paper copies of electronic documents) of the said documents, unless the obligatory submission of originals of such documents is established by the Treaty on the Union, the customs legislation of the Eurasian Economic Union and (or) international treaties of the Republic of Kazakhstan.
7. For fulfillment of customs operations, the customs authorities may submit documents compiled in Kazakh, Russian or foreign languages.
The customs authority shall have the right to demand translation of information contained in documents necessary for fulfillment of customs operations, drawn up in a language other than Kazakh or Russian.
8. In accordance with this Code and international treaties of the Republic of Kazakhstan, customs documents drawn up and applied in states that are not members of the Eurasian Economic Union can be used for fulfillment of customs operations.
Article 147. Priority procedure for fulfillment of customs operations with respect to certain categories of goods
1. With regard to goods required for liquidation of the consequences of natural disasters, natural and man-made emergencies, military products necessary for peacekeeping actions or for conducting exercises, goods subject to rapid damage, as well as for animals, radioactive materials, explosives, international mail, express freight, goods intended for display at international exhibition events, humanitarian and technical assistance, messages and materials for the mass media, necessary for the repair and (or) maintenance of safe operation of vehicles for the international transportation of spare parts, engines, consumables, equipment, instruments, the national currency of the Republic of Kazakhstan, foreign currency, other currency valuables, precious metals, including gold, imported by the National Bank of the Republic of Kazakhstan and its branches, and other similar goods, the customs operations shall be fulfilled as a matter of priority.
2. The Commission shall have the right to determine other goods in respect of which the customs operations are fulfilled as a matter of priority.
3. For the purposes of this article, the list of categories of goods subject to rapid damage shall be determined by the Commission, and before it is determined by the Commission - by the authorized body in agreement with the interested authorized bodies.
4. The peculiarities of customs operations with regard to certain categories of goods stipulated by this article shall be established by the authorised body.
Footnote. Article 147 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall come into force upon expiry of ten calendar days after its first official publication).Article 148. Fulfillment of customs operations by customs authorities and persons
1. Customs operations shall be carried out by customs authorities, declarants, carriers, persons possessing powers in relation to goods, other interested persons.
2. On behalf of the customs authorities, the customs operations shall be fulfilled by officials of customs authorities, entitled to perform such customs operations in accordance with their official (functional) duties.
3. Separate customs operations may be carried out by customs authorities through the information system of customs authorities without the participation of officials of customs authorities.
The procedure for the customs authorities to fulfill the customs operations through the information system of customs authorities without the participation of officials of customs authorities shall be determined by the Commission, and before its determination by the Commission – by the authorized body.
4. Declarants, carriers, persons possessing powers in relation to goods, other interested persons shall carry out customs operations directly or through workers who are in labor relations with such persons.
On behalf of declarant, carrier, person possessing powers in relation to goods, other interested person, the customs operations may be fulfilled by the customs representative, and in cases stipulated by this Code, - by another person acting on behalf of these persons.
1. Declarants of goods placed under customs procedures may be:
1) the person of the member state of the Eurasian Economic Union:
being a party to a transaction with a foreign person, on the basis of which the goods are transported across the customs border of the Eurasian Economic Union;
on behalf and (or) at the instruction of which the transaction specified in paragraph 2 of this sub-paragraph is concluded;
having the right to own, use and (or) dispose the goods - if the goods move across the customs border of the Eurasian Economic Union not in the framework of a transaction to which the foreign person is a party;
being a party to a transaction concluded with a foreign person or with a person of a member state of the Eurasian Economic Union in respect of foreign goods located in the customs territory of the Eurasian Economic Union;
being a freight forwarder - upon application of the customs procedure of customs transit;
being a party to a transaction concluded between persons of one member state of the Eurasian Economic Union, on the basis of which the goods are exported from the customs territory of the Eurasian Economic Union;
2) foreign person:
being an organization having a representative office, a branch established and (or) registered in the territory of a member state of the Eurasian Economic Union in accordance with the established procedure, - upon the declaration of customs procedures only with respect to goods moved for personal needs of such a representative office or branch;
being the owner of goods, if the goods move across the customs border of the Eurasian Economic Union not within the framework of a transaction between a foreign person and a person of a member state of the Eurasian Economic Union;
having the right to own and use the goods, if goods move across the customs border of the Eurasian Economic Union, not within the framework of a transaction between a foreign person and a person of a member state of the Eurasian Economic Union - upon the declaration of the customs procedure of the customs warehouse, the customs procedure for temporary import (admission), re-export customs procedure, special customs procedure;
3) diplomatic missions, consular offices, representative offices of states to international organizations, international organizations or their representative offices, other organizations or their representative offices located in the customs territory of the Eurasian Economic Union;
4) the carrier, including the customs carrier, - upon the declaration of the customs procedure of customs transit;
5) a foreign person who, in accordance with an international treaty of a member state of the Eurasian Economic Union with a third party, has received a document provided for by such an international treaty that grants that person the right to export goods from the customs territory of the Eurasian Economic Union, located in the customs territory of the Eurasian Economic Union, - when declaring the customs procedure of the customs warehouse, the re-export customs procedure, the customs procedure for export;
6) a foreign person who has a branch registered in the Republic of Kazakhstan as a taxpayer in accordance with the tax legislation of the Republic of Kazakhstan.
2. The Commission shall have the right to determine cases when a foreign person, specified in paragraph 3 of subparagraph 2) of paragraph 1 of this article can not act as a declarant of goods.
3. Additional conditions under which the persons specified in paragraph 1 of this article may act as declarants of goods placed under certain customs procedures, as well as other persons and conditions under which such persons can act as declarants of specified goods shall be determined by this Code. Additional conditions under which the persons specified in paragraph 1 of this article may act as declarants of goods placed under a special customs procedure, as well as other persons and conditions under which such persons can act as declarants of specified goods shall be determined by the Commission and the Government of the Republic of Kazakhstan in cases provided by the Commission.
4. The declarant of goods subject to customs declaration and (or) release without placing under customs procedures in accordance with this Code may be the persons specified in paragraphs 6, 7 and 8 of Article 343, paragraph 2 of Article 361 and paragraph 8 of Article 364 of this Code.
Article 150. Rights, obligations and liability of declarant
1. The declarant shall be entitled:
1) to inspect, measure goods under customs control and carry out cargo operations with them;
2) to select samples and (or) samplings of goods under customs control, with the permission of the customs authority issued in accordance with Article 37 of this Code;
3) to be present during customs control in the form of customs inspection and customs examination by officials of customs authorities and in selection of samples and (or) sampling of goods by these persons;
4) to get acquainted with the results of studies of samples and (or) sampling of goods, declared by them in the customs authorities;
5) to appeal decisions, actions (inaction) of customs authorities or their officials;
6) to attract experts to clarify information about the goods declared by them;
7) to enjoy other rights stipulated by this Code.
2. The declarant shall be obliged:
1) to make customs declaration of goods;
2) to submit documents confirming the information declared in the customs declaration to the customs authority in the cases provided for by this Code;
3) to present the declared goods in the cases provided for by this Code, or at the request of the customs authority;
4) to pay customs payments, special, anti-dumping, countervailing duties and (or) to secure fulfillment of the obligation to pay them in accordance with this Code;
5) to comply with the conditions for the use of goods in accordance with the customs procedure or conditions established for the use of certain categories of goods not subject to placement under customs procedures in accordance with this Code;
6) to fulfill other requirements stipulated by this Code.
3. The declarant shall be liable in accordance with the laws of the Republic of Kazakhstan for non-fulfillment or improper fulfillment of the obligations, provided for in paragraph 2 of this article, for indication of inaccurate information in the customs declaration, as well as for presenting invalid documents to the customs representative, including counterfeit and (or) containing knowingly unreliable (false) information, except for the cases provided for in part two of this paragraph.
The declarant shall not be subject to liability provided by the Code of the Republic of Kazakhstan on Administrative Offenses in the following cases:
1) independent detection and elimination of violations prior to release of goods, provided that the customs authority has not notified about the need to use the forms of customs control and measures ensuring the conduct of customs control in accordance with the recommendations of the risk management system;
2) change of the code of goods when reviewing decisions on classification of goods after their release in the case where the fact of incorrect classification of goods is established by an official of the customs authority;
3) change of the code of goods specified in the preliminary decisions, both before and after the release of goods in the event that the fact of incorrect classification of goods is established by an official of the customs authority that issued the preliminary decision;
3-1) revision of the request and (or) decision to amend the information declared in the customs declaration and (or) revision of the customs value of goods, previously confirmed in accordance with paragraphs 10 and 19 of Article 410 of this Code, provided that a fact of incorrect determination and (or) confirmation of the customs value of goods by a customs official has been established;
4) independent elimination of violations within the time limits stipulated in the notification on elimination of violations, notification on results of inspection or notification on amounts of customs duties, taxes, special, anti-dumping and countervailing duties, fines, interests, in case of agreement with the said notifications;
5) independent detection and voluntary elimination of violations during the period of limitation of actions (except for customs declarations for which an offsite customs inspection has been started), if the violations affect the amount of customs payments and taxes, special, anti-dumping, countervailing duties, except for cases when the introduced changes entail the statement of information about other goods than the goods that were indicated in the registered declaration for goods;
6) independent elimination of violations by introducing changes in the declaration for goods after release, if the changes introduced do not affect the amount of customs payments and taxes, special, anti-dumping, countervailing duties, subject to payment, compliance with prohibitions and restrictions, and do not entail the statement of information about other goods than the goods that were indicated in the registered declaration for goods, prior to submission of a claim for violation;
7) detection of violations by the customs authority before the release of goods that led to the addition of amounts due to payment of customs payments, taxes, special, anti-dumping, countervailing duties payable to the budget, not exceeding 500-fold monthly calculation index, provided that the declarant pays in full the amount of due customs payments, taxes, special, anti-dumping, countervailing duties not later than one working day following the day when the customs authority reveals such violations.
8) errors in the operation of the information system for customs declaration in electronic form, confirmed by the authorised body, resulting in the failure to fulfil obligations to perform customs operations related to customs declaration in electronic form, within the time limits and in compliance with the procedure established by the legislation of the Republic of Kazakhstan.
The time limit for the authorised body to confirm the occurrence of errors shall not exceed five working days from the day the declarant reported the occurrence of errors in the operation of the information system for customs declaration in electronic form.
The provisions of part two of this paragraph shall apply to the customs representative and the authorised economic operator.
4. The persons, specified by paragraph two of subparagraph 2) and subparagraph 6) of paragraph 1 of Article 149 of this Code, for failure to fulfill or improper fulfillment of the obligations, stipulated in paragraph 2 of this article, as well as for submitting inaccurate information in the customs declaration, and also for presenting invalid documents to the customs representative, including forged ones, and (or) containing knowingly unreliable (false) information, shall be liable in accordance with the laws of the Republic of Kazakhstan as legal entities.
Footnote. Article 150 as amended by the Law of the Republic of Kazakhstan № 241-VІ dated 02.04.2019 (shall be enforced upon expiry of ten calendar days after its first official publication); № 407-VI of 05.01.2021 (shall come into force ten calendar days after the date of its first official publication).Article 151. Presence of interested persons when fulfilling customs operations
1. Interested persons shall have the right to be present when fulfilling customs operations.
2. At the request of the customs authority, the interested persons shall be obliged to be present when fulfilling customs operations in order to assist customs authorities in their performance.
Article 152. Fulfillment of customs operations in respect of goods that are illegally moved across the customs border of the Eurasian Economic Union
With respect to goods that are illegally moved across the customs border of the Eurasian Economic Union or whose release is not carried out by customs authorities in accordance with this Code, which resulted in non-payment of customs duties, taxes or non-compliance with prohibitions and restrictions, measures to protect the internal market, and which were revealed by customs authorities from persons who purchased these goods on the customs territory of the Eurasian Economic Union, at the request of such persons the customs declaration can be carried out or in respect of such goods other customs operations may be carried out and the customs duties and taxes may be paid in the manner determined by the authorized body.
Chapter 15. ARRIVAL OF GOODS TO THE CUSTOMS TERRITORY OF THE EURASIAN ECONOMIC UNION AND CUSTOMS OPERATIONS RELATED TO SUCH ARRIVAL
Article 153. Arrival of goods to the customs territory of the Eurasian Economic Union
1. After crossing the customs border of the Eurasian Economic Union, the goods must be delivered by the carrier or a person moving goods for personal use to the place of arrival or other places specified in paragraph 3 of Article 30 of this Code. At that, breach of the packing of goods shall not be allowed, as well as changing, removing, destroying, damaging or replacing applied seals, stamps and other means of identification.
2. If after the crossing of the customs border of the Eurasian Economic Union the delivery of goods to the place of arrival or other places specified in paragraph 3 of Article 30 of this Code is interrupted, and if a vessel or aircraft makes an emergency stop or landing on the customs territory of the Eurasian Economic Union due to an accident, force majeure or other circumstances impeding the delivery of goods, a stop or landing at designated locations, the carrier or the person moving the goods for personal use, shall be obliged to take all measures to ensure the safety of goods, immediately notify the nearest customs authority about these circumstances and the location of the goods, and if the vehicle is damaged, to transport the goods or ensure their transportation (movement) to the nearest customs authority or other place specified by the customs authority.
Expenses of the carrier or other persons, arising due to compliance with the requirements of this paragraph shall not be reimbursed by the customs authorities.
3. After the goods are delivered to the place of arrival or other places specified in paragraph 3 of Article 30 of this Code, the goods must be in the customs control zone, except for goods transported by vessels.
4. The provisions of Articles 154, 155, 156 and 157 of this Code shall not apply to goods for personal use imported into the customs territory of the Eurasian Economic Union by individuals.
With regard to goods imported to the customs territory of the Eurasian Economic Union by individuals for personal use after their arrival in the customs territory of the Eurasian Economic Union, the customs operations shall be carried out in accordance with Chapter 39 of this Code.
5. The provisions of this chapter shall not apply to:
1) goods transported by vessels and aircraft crossing the customs territory of the Eurasian Economic Union without entering the port or landing at the airport, which are located on the customs territory of the Eurasian Economic Union;
2) goods of the Eurasian Economic Union and the foreign goods indicated in paragraph 4 of Article 385 of this Code, transported by vessels and aircraft from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union, and (or) by the sea without landing on the territory of a state that is not a member of the Eurasian Economic Union, or entering of a vessel into the port of the state that is not a member of the Eurasian Economic Union;
3) goods transported by pipeline transport or through power lines.
Article 154. Customs operations connected with arrival of goods on the customs territory of the Eurasian Economic Union, and procedure for their fulfillment
1. The carrier shall be obliged to notify the customs authority of the arrival of goods to the customs territory of the Eurasian Economic Union by submitting documents and information provided for in Article 155 of this Code, depending on the type of transport that transported (moved) the goods or by submitting a document containing information on registration number of preliminary information submitted in the form of an electronic document, in the following terms, in respect of goods transported:
1) by road transport, - within one hour from the moment of delivery of goods to the place of arrival, and in case of delivery of goods to the place of arrival outside the time of work of the customs authority - within one hour from the time of commencement of work of the customs authority;
2) by water, air or railway transport - during the time established by the technological process (schedule) of the port, airport or railway station in the course of international transportation.
2. On behalf of the carrier, the documents and information specified in paragraph 1 of this article may be submitted by the customs representative or other persons acting on behalf of the carrier.
3. When submitting documents, drawn up in a language other than Kazakh or Russian, the information contained in such documents shall be translated by the carrier or other interested person.
4. The date and time of notification of the arrival of goods on the customs territory of the Eurasian Economic Union shall be recorded by the customs authority in the manner determined by the authorized body.
5. The carrier or other persons referred to in Article 149 of this Code shall, within three hours of the business hours of the customs authority from the moment of notification of the arrival of goods, except for goods transported by rail, perform one of the customs operations relating to:
1) placement of goods for temporary storage;
2) transportation (movement) of goods from the place of arrival to the place of temporary storage in accordance with the procedure established by paragraph 6 of this article;
3) customs declaration of goods;
4) placement of goods under the customs procedure of the free customs zone in the territory of the port FEZ or logistic FEZ;
5) export of goods from the customs territory of the Eurasian Economic Union.
With regard to goods transported by rail, the customs operations stipulated by part one of this paragraph shall be carried out within the time established by the technological process of the railway station, agreed with the customs authority carrying out customs control at the place of their arrival.
6. Transportation (movement) of goods in the case established in subparagraph 2) of paragraph 5 of this article shall be carried out without the application of the customs procedure of customs transit if the goods are planned to be placed in a temporary storage place located within the administrative-territorial boundary of one settlement with a place of arrival, except for the cases, when the need for such an application is determined on the basis of the risk management system.
7. The provisions of paragraph 5 of this article shall not apply to those arriving in the customs territory of the Eurasian Economic Union:
1) goods which, in accordance with paragraph 1 of Article 32 of this Code, must be immediately exported from the customs territory of the Eurasian Economic Union;
2) goods that are on vessels or aircraft and are not subject to unloading in the customs territory of the Eurasian Economic Union from these vessels;
3) goods reloaded from one aircraft to another aircraft and subject to export from the customs territory of the Eurasian Economic Union;
4) goods of the Eurasian Economic Union and the foreign goods specified in paragraph 4 of Article 385 of this Code placed under the customs procedure of customs transit when transporting (moving) from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union, and (or) by the sea;
5) goods of the Eurasian Economic Union and foreign goods transported by vessels and aircraft from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union in the cases provided for by subparagraph 1) of paragraph 5 of Article 385 of this Code, arrived in the customs territory of the Eurasian Economic Union after the forced landing of an aircraft on the territory of a state that is not a member of the Eurasian Economic Union, or after the entering of the vessel into a port of a state that is not a member of the Eurasian Economic Union due to an accident, force majeure or other circumstances;
6) goods of the Eurasian Economic Union specified in subparagraphs 2), 3) and 4) of paragraph 5 of Article 385 of this Code;
7) the goods specified in Article 384 of this Code;
8) foreign goods imported from the territory of a contiguous foreign state to the territory of the FEZ, the boundaries of which fully or partially coincide with the borders of the Eurasian Economic Union, except for the case provided for by paragraph 13 of Article 291 of this Code.
8. In case of registration of the customs declaration by the customs authority within the time period established by paragraph one of paragraph 5 of this article, the persons specified in Article 149 of this Code shall be obliged to fulfill customs operations related to the placement of goods for temporary storage within three hours of the customs authority's working time from the moment of receipt of:
the permission of the customs authority to withdraw the customs declaration in accordance with Article 184 of this Code;
the decision of the customs authority on extension of time period of the release of goods in accordance with paragraphs 4, 5, 6, 7 and 8 of Article 193 of this Code;
the decision of the customs authority on suspension of time period of the release of goods in accordance with Article 198 of this Code;
refusal to release goods in accordance with Article 201 of this Code.
9. In case of refusal to release goods in accordance with subparagraph 8) of paragraph 1 of Article 201 of this Code, the declarant shall be obliged to fulfill customs operations related to the customs declaration of goods, placement of goods for temporary storage or their export from the customs territory of the Eurasian Economic Union, if they have not left the place of arrival, within three hours of the customs authority's working time from the moment of receipt of the refusal to release goods.
10. Goods placed for temporary storage at the place of arrival shall be kept in temporary storage places located at the place of arrival or in cases provided for by this Code, - in other places of temporary storage.
If temporary storage of foreign goods will be carried out at a place of temporary storage that is not located at the place of arrival, the transportation of foreign goods from the place of arrival to such a place of temporary storage shall be carried out in accordance with the customs procedure of customs transit or without placing under the customs procedure of customs transit in cases specified in paragraph 6 of this article.
11. Goods, in respect of which the customs operations provided for in these paragraphs are not carried out within the time limits specified in paragraphs 5, 8 and 9 of this article, shall be detained by customs authorities in accordance with Chapter 52 of this Code.
Footnote. Article 154 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted ten calendar days after its first official publication).Article 155. Documents and information submitted upon notification of the customs authority on arrival of goods to the customs territory of the Eurasian Economic Union
1. When notifying the customs authority of the arrival of goods to the customs territory of the Eurasian Economic Union, the carrier shall submit the following documents and information:
1) for international transportation by road:
documents for a vehicle of international transportation;
transport (traffic) documents;
documents accompanying international postal items when transported, as defined in the Universal Postal Union Acts;
the carrier's commercial documents for the goods being transported;
information about:
state registration of a vehicle of international transportation;
the carrier of goods (name and address);
country of origin and country of destination of goods (names);
sender and recipient of goods (names and addresses);
seller and buyer of goods in accordance with the commercial documents available to the carrier;
number of packages, their marking and types of packages of goods;
goods (names and codes of goods in accordance with the Harmonized system for description and coding of goods or the Commodity nomenclature of foreign economic activity at a level of not less than the first six digits);
gross weight of goods (in kilograms) or the volume of goods (in cubic meters);
presence (absence) of goods whose import into the customs territory of the Eurasian Economic Union is prohibited or restricted;
place and date of drawing up an international consignment note;
identification numbers of containers;
2) for international transportation by water transport:
general declaration;
cargo declaration;
a declaration of ship's stores;
declaration of personal belongings of the ship's crew;
ship's role;
list of passengers;
transport (traffic) documents, if the information on the goods provided for in this subparagraph is not contained in the cargo declaration;
documents accompanying international postal items when transported, as defined in the Universal Postal Union Acts;
information about:
registration of the vessel and its nationality;
vessel (name and description);
the ship's captain (surname);
ship agent (name and address);
passengers on the ship (quantity, surnames, names, nationalities, dates and places of birth, ports of loading and unloading);
quantity and composition of crew members;
port of departure and port of call of the vessel (name);
quantity of packages, their marking and types of packages of goods;
goods (names, total quantity and description);
port of loading and port of unloading of goods (names);
numbers of transport (traffic) documents for goods to be unloaded in this port;
ports of unloading of goods (names) on board;
initial ports of departure of goods (names);
ship supplies on board (names and quantities);
presence (absence) of international postal items on board;
presence (absence) of medicinal products on board which contain narcotic drugs, strong drugs, psychotropic and toxic substances;
presence (absence) of dangerous goods on board the vessel, including weapons, ammunition;
identification numbers of containers;
3) for international transportation by air:
standard carrier document, stipulated by international treaties in civil aviation area (general declaration);
a document containing information on goods carried on board an aircraft (freight list);
a document containing information on the board supplies;
transport (traffic) documents;
a document containing information on passengers and their baggage carried on board (passenger list);
documents accompanying international postal items when transported, as defined in the Universal Postal Union Acts;
the carrier's commercial documents for the goods being transported;
information about:
signs of national identity and registration marks of the vessel;
flight number, flight route, point of departure and point of arrival of the aircraft;
aircraft operator (name);
quantity and composition of crew members;
passengers on board (quantity, surnames and names, names of loading and unloading points);
goods (names);
number of cargo bill, the number of seats for each consignment note;
a loading point and an unloading point of goods (names);
the volume of on-board supplies loaded or unloaded from aircraft;
presence (absence) of international postal items on board;
presence (absence) on board of the goods whose import into the customs territory of the Eurasian Economic Union is prohibited or restricted, medicines containing narcotics, potent drugs, psychotropic and poisonous substances, weapons, ammunition;
identification numbers of containers;
4) for international transportation by rail:
transport (traffic) documents;
transfer list for railway rolling stock;
a document containing information about supplies;
documents accompanying international postal items when transported, as defined in the Universal Postal Union Acts;
the carrier's commercial documents for the goods being transported;
information about:
sender and recipient of goods (names and addresses);
station of departure and station of destination of goods (names);
quantity of packages, their marking and types of packages of goods;
goods (names and codes of goods in accordance with the Harmonized system for description and coding of goods or the Commodity nomenclature of foreign economic activity at a level of not less than the first six digits);
gross weight of goods (in kilograms);
identification numbers of containers.
2. Regardless of the type of transport by which goods are transported (moved), upon notification of the customs authority of the arrival of goods to the customs territory of the Eurasian Economic Union by submitting documents and information specified in this article, the carrier shall submit:
1) documents and (or) information confirming compliance with prohibitions and restrictions in accordance with Article 8 of this Code;
2) information on registration of preliminary information specifying the registration number of the preliminary information, - if preliminary information was provided to the customs authority in accordance with Article 31 of this Code with respect to goods arriving in the customs territory of the Eurasian Economic Union;
3) transit declaration - for goods of the Eurasian Economic Union arrived in the customs territory of the Eurasian Economic Union and foreign goods specified in paragraph 4 of Article 385 of this Code placed under the customs procedure of customs transit for transportation (movement) through the territories of states that are not members of the Eurasian Economic Union, and (or) by the sea.
3. In the event that the information to be submitted in accordance with paragraphs 1 and 2 of this article is not contained in the documents submitted by the carrier or if the documents confirming compliance with prohibitions and restrictions are not submitted in accordance with paragraph 2 of Article 146 of this Code, the carrier must submit other documents containing missing information, or state the missing information and (or) information about documents that are not submitted, by submitting an application in an arbitrary form.
4. When notifying the customs authority of the arrival of international postal items in the customs territory of the Eurasian Economic Union with respect to such postal items, the carrier shall submit documents accompanying international postal items when transported as defined in the Universal Postal Union Acts and information in accordance with paragraphs 1 and 2 of Article 369 of this Code.
5. Depending on the type of transport that transport (move) the goods, the Commission shall be entitled to determine the peculiarities of notification of the customs authority about the arrival of goods to the customs territory of the Eurasian Economic Union with the regular movement of goods across the customs border of the Eurasian Economic Union by the same vehicle of international transportation during a certain period.
Article 156. Unloading, reloading (transshipment) of goods and other cargo operations with goods, as well as replacement of vehicles of international transportation at the place of arrival
1. At the place of arrival, the unloading, reloading (transshipment) of goods and other cargo operations with goods, as well as replacement of vehicles of international transportation that delivered goods to the customs territory of the Eurasian Economic Union by other vehicles, may be carried out.
2. Unloading, reloading (transshipment) of goods and other cargo operations with goods, as well as replacement of vehicles of international transportation that delivered goods to the customs territory of the Eurasian Economic Union by other vehicles shall be carried out during the work of the customs authority and in places specially designated for these purposes, with the permission of the customs authority, issued at the request of the interested person, and in the event that such operations with respect to goods and vehicles can be carried out without damaging customs seals and stamps or if the customs seals and stamps have not been placed on goods, or in the cases stipulated by the international treaties of the Republic of Kazakhstan, - after the notification of the customs authority in electronic or written form.
3. In the event of an accident, force majeure or other circumstances occurring at the place of arrival, unloading, reloading (transshipment) of goods and other cargo operations with goods, as well as replacement of vehicles of international transportation that delivered goods to the customs territory of the Eurasian Economic Union by other vehicles may be committed without permission or notification of the customs authority specified in paragraph 2 of this article, if failure to conduct such operations can lead to irretrievable loss and (or) destruction of goods. In this case, the person who committed such operations shall inform the customs authority about their commission not later than two hours from the moment of commission of such operations.
Article 157. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties upon arrival of goods in the customs territory of the Eurasian Economic Union, time period of their payment and calculation
1. When the goods arrive in the customs territory of the Eurasian Economic Union, the carrier shall be obliged to pay import duties, taxes, special, anti-dumping, countervailing duties from the moment the goods cross the customs border of the Eurasian Economic Union.
2. When goods arrive in the customs territory of the Eurasian Economic Union, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties shall be terminated in the carrier upon occurrence of the following circumstances:
1) delivery of goods to the place of arrival and placement for temporary storage or release of goods by the customs authority at the place of arrival;
2) departure of goods from the customs territory of the Eurasian Economic Union, if these goods, after their arrival in the customs territory of the Eurasian Economic Union, did not leave the place of movement of goods across the customs border of the Eurasian Economic Union;
3) placement of goods under customs procedures applicable to foreign goods, after the occurrence of the circumstances specified in paragraph 4 of this article;
4) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this article;
5) recognition by the customs authority in the manner determined by the authorized body of the fact of destruction and (or) irretrievable loss of foreign goods due to an accident or force majeure or the fact of irretrievable loss of these goods due to natural loss under normal conditions of transportation (movement) and (or) storage, except for cases when before such destruction or irretrievable loss in accordance with this Code with respect to these foreign goods, the time period of payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come;
6) confiscation or conversion of goods in the ownership of the state in accordance with the laws of the Republic of Kazakhstan;
7) detention of goods by the customs authority in accordance with Chapter 52 of this Code;
8) placement for temporary storage or placement of goods under one of the customs procedures that were seized or arrested during the verification of a report on a criminal offense, during the proceedings in a criminal case or in a case on an administrative offense and in respect of which a decision was made to return them, if earlier the release of such goods was not made.
3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties shall be subject to execution upon the occurrence of circumstances specified in paragraph 4 of this article.
4. In the event of the following circumstances, the time period for payment of import customs duties, taxes, special, anti-dumping, countervailing duties shall be:
1) when goods are not delivered to the place of arrival, - the day when the goods cross the customs border of the Eurasian Economic Union, and if this day is not established, - the day of revealing the fact of non-delivery of goods to the place of arrival;
2) if the goods are lost at the place of arrival, except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss due to natural loss under normal conditions of transportation (movement) and (or) storage, - the day of such loss, and if this day is not established, - the day the goods cross the customs border of the Eurasian Economic Union;
3) when exporting goods from the place of arrival to the rest of the customs territory of the Eurasian Economic Union without placement for temporary storage or without the release of goods by the customs authority at the place of arrival, - the day of such exportation, and if this day is not established, - the day when goods cross the customs border of the Eurasian Economic union.
5. In the event of the circumstances specified in paragraph 4 of this article, the import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable, as if the goods were placed under the customs procedure for release for domestic consumption without the use of tariff preferences and benefits for payment of import customs duties, taxes.
Import customs duties, taxes, special, anti-dumping, countervailing duties shall be calculated in accordance with Chapters 8 and 13 of this Code.
To calculate import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties shall apply in force on the day that is the time period for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this article.
In the event that a recalculation of foreign currency into the national currency of the Republic of Kazakhstan is required to determine the customs value of goods, as well as to calculate the import customs duties, taxes, special, anti-dumping, countervailing duties payable in the Republic of Kazakhstan, such a recalculation shall be made at the exchange rate, in force on the day, that is the time period for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this article.
If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating the import customs duties, taxes, special, anti-dumping and countervailing duties payable shall be determined on the basis of the information available to the customs authority, and the classification of goods shall be carried out taking into account paragraph 4 of Article 40 of this Code.
In the event that the code of goods in accordance with the Commodity nomenclature of foreign economic activities is determined at the level of grouping with the number of digits less than ten, for calculation:
of import customs duties, the largest of the rates of import customs duties, corresponding to the goods included in such grouping, shall be applied;
of taxes, the largest of the rates of value-added tax shall be applied, the largest of the excise rates corresponding to the goods included in such a grouping, in respect of which the largest of the rates of import customs duties is established;
of special, anti-dumping, countervailing duties, the largest of the rates of special, anti-dumping, countervailing duties, corresponding to the goods, included in such a grouping, shall be applied, taking into account part seven of this paragraph.
Special, anti-dumping, countervailing duties shall be calculated on the basis of the origin of goods, confirmed in accordance with Chapter 5 of this Code, and (or) other information necessary to determine the specified duties. In the event that the origin of goods and (or) other information necessary to determine these duties have not been confirmed, the special, anti-dumping, countervailing duties shall be calculated on the basis of the largest rates of special, anti-dumping, countervailing duties imposed on goods of the same code of the Commodity nomenclature of foreign economic activity, if the classification of goods is carried out at the level of ten digits or the goods included in the grouping, if the codes of goods in accordance with the Commodity nomenclature of foreign economic activity are identified in the grouping with the number of digits at least ten.
Upon establishment of accurate information afterwards on goods, the import customs duties, taxes, special, anti-dumping and countervailing duties shall be calculated on the basis of such accurate information, the unduly paid and (or) unduly collected amounts of import customs duties, taxes, special, anti- compensatory duties in accordance with Chapter 11 and Article 141 of this Code, shall be offset (repaid) or actions shall be carried out in accordance with Articles 87 and 137 of this Code, the unpaid amounts shall be collected in accordance with Chapter 12 and Article 142 of this Code.
6. In case of placing goods under customs procedures applicable to foreign goods, detaining of goods by customs authorities in accordance with Chapter 52 of this Code, placement for temporary storage after fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) collection (in whole or in part) of the amount of import customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this article, shall be subject to offset (repayment) in accordance with Chapter 11 and Article 141 of this Code.
Chapter 16. DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE EURASIAN ECONOMIC UNION AND CUSTOMS OPERATIONS RELATED TO SUCH DEPARTURE
Article 158. Customs operations related to departure of goods from the customs territory of the Eurasian Economic Union, and the procedure for their commission
1. For the departure of goods from the customs territory of the Eurasian Economic Union, the carrier shall be obliged to submit documents and information stipulated by paragraph 1 of Article 155 of this Code to the customs authority, depending on the type of transport, transporting (moving) the goods, unless otherwise established by this Code.
2. Regardless of the type of transport, transporting (moving) the goods, for the departure of goods from the customs territory of the Eurasian Economic Union, the carrier or other person, in accordance with paragraph 8 of this article, shall submit:
1) a declaration for goods or a copy thereof, a transit declaration with respect to goods specified in paragraph 3 of this article, or information on a goods declaration or a transit declaration, if such a declaration for goods or a transit declaration is not submitted in accordance with paragraph 2 of article 146 of this Code, or other document permitting the export of goods from the customs territory of the Eurasian Economic Union;
2) documents and (or) information confirming compliance with prohibitions and restrictions in accordance with Article 8 of this Code.
3. For the departure from the customs territory of the Eurasian Economic Union, a transit declaration shall be submitted in respect of goods that:
1) were transported through the customs territory of the Eurasian Economic Union in accordance with the customs procedure of customs transit from the customs authority of departure located at the place of arrival to the customs authority of destination located at the place of departure;
2) were delivered to the customs authority located at the place of departure, in connection with the change of the place of delivery of goods in accordance with paragraph 7 of Article 225 of this Code;
3) are placed under the customs procedure of customs transit for transportation (movement) from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union and (or) by the sea in accordance with Chapter 45 of this Code.
4. Documents or information specified in subparagraph 1) of paragraph 2 of this article shall not be submitted for the departure of foreign goods from the customs territory of the Eurasian Economic Union in the following cases:
1) these foreign goods after their arrival in the customs territory of the Eurasian Economic Union did not leave the place of movement of goods across the customs border of the Eurasian Economic Union;
2) these foreign goods are on the aircraft and were not placed under the customs procedure of customs transit in accordance with subparagraph 1) of paragraph 6 of Article 222 of this Code.
5. In the event that the information to be submitted in accordance with paragraphs 1 and 2 of this article is not contained in the documents submitted by the carrier or if the declaration for goods, transit declaration and (or) documents confirming compliance with prohibitions and restrictions are not submitted in accordance with paragraph 2 of Article 146 of this Code, the carrier shall be entitled to submit other documents containing missing information or to report the missing information and (or) information about documents that are not submitted by filing applications in arbitrary form.
6. Upon the departure of international postal items from the customs territory of the Eurasian Economic Union in respect of such postal items, the carrier shall submit documents accompanying international postal items when transported, as specified in the Universal Postal Union Acts, and information in accordance with paragraphs 1 and 2 of Article 369 of this Code.
7. On behalf of the carrier, the documents and information specified in paragraphs 1 and 2 of this article may be submitted by the customs representative or other persons acting on behalf of the carrier.
8. When goods are transported by water transport, the documents and information specified in paragraph 2 of this article may be submitted by the declarant or the freight forwarder.
9. The departure of goods from the customs territory of the Eurasian Economic Union shall be allowed with the permission of the customs authority.
The permission of the customs authority for departure of goods from the customs territory of the Eurasian Economic Union, except for goods for personal use, shall be formalized using the information system of the customs authority and by making the appropriate marks of the customs authority on the customs declaration or on its copy, or on another document that allows the export of goods from the customs territory of the Eurasian Economic Union, and on transport (traffic) documents.
If for the departure of goods from the customs territory of the Eurasian Economic Union the customs declaration is not submitted in accordance with paragraph 2 of Article 146 of this Code, the permission of the customs authority for departure of goods from the customs territory of the Eurasian Economic Union shall be formalized using the information system of the customs authority and by making the appropriate marks of the customs authority on transport (traffic) documents.
In the event of the interaction of the information system of the customs authority and the information system of the carrier in the provision of transportation (traffic) documents in electronic form, the formalization of the permission of the customs authority for departure of goods from the customs territory of the Eurasian Economic Union shall be carried out by sending a notification about such permission to the carrier in electronic form.
The permission of the customs authority for departure of goods for personal use from the customs territory of the Eurasian Economic Union, moved in the accompanying baggage, shall be the release of such goods.
10. Information on permission of the customs authority for departure of goods from the customs territory of the Eurasian Economic Union, except for goods for personal use moved in the accompanying baggage, shall be entered in the information systems of customs authorities.
11. Depending on the type of transport, transporting (moving) the goods, the Commission shall be entitled to determine the peculiarities of submission of documents and information by the carrier for departure of goods from the customs territory of the Eurasian Economic Union in the regular movement across the customs border of the Eurasian Economic Union by the same vehicle of international transportation for a certain period.
12. The provisions of this chapter, except for paragraph 9 of this article, shall not apply to goods for personal use exported by individuals from the customs territory of the Eurasian Economic Union.
For departure of goods from the customs territory of the Eurasian Economic Union for personal use, exported by individuals from the customs territory of the Eurasian Economic Union, the customs operations in respect of such goods shall be made in accordance with Chapter 39 of this Code.
13. The provisions of this chapter shall not apply to:
1) goods transported by water vessels and aircraft crossing the customs territory of the Eurasian Economic Union without calling at the port or landing at the airport, which are located on the customs territory of the Eurasian Economic Union;
2) goods of the Eurasian Economic Union and foreign goods transported by water vessels and aircraft from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union in the cases provided for in subparagraph 1) of paragraph 5 of Article 385 of this Code;
3) goods transported by pipeline transport or through power transmission lines.
Article 159. Confirmation of actual export of goods from the customs territory of the Eurasian Economic Union
The procedure for confirmation by the customs authorities of the actual export of goods from the customs territory of the Eurasian Economic Union shall be determined by the Commission.
Article 160. Requirements for goods when they depart from the customs territory of the Eurasian Economic Union
1. Foreign goods must be actually exported from the customs territory of the Eurasian Economic Union in the same quantity and in the same state as when they were placed under a certain customs procedure or at the time of arrival in the customs territory of the Eurasian Economic Union, if these goods did not leave the place of movement of goods across the customs border of the Eurasian Economic Union, except for cases stipulated by part two of this paragraph.
Changes shall be allowed in the quantity and (or) state of such foreign goods due to natural wear and tear or loss or change in natural properties of goods under normal conditions of transportation (movement) and (or) storage or change in their quantity due to the presence of undrainable leftovers in a vehicle.
2. The goods of the Eurasian Economic Union shall in fact be exported from the customs territory of the Eurasian Economic Union in the same quantity and in the same state as they were at the time of their placement under a certain customs procedure, except for cases, provided for in paragraphs 3 and 5 of this article.
3. It shall be allowed to change the quantity and (or) state of goods of the Eurasian Economic Union:
1) due to natural wear and tear or loss, or due to a change in the natural properties of goods under normal conditions of transportation (movement) and (or) storage or change in their quantity due to the presence of undrainable leftovers in a vehicle;
2) transported in bulk, exported from the customs territory of the Eurasian Economic Union by water vessels, resulting from the mixing of such goods of the Eurasian Economic Union upon loading them into the cargo space (compartment, capacity) of a water vessel.
4. The list of goods of the Eurasian Economic Union, which are transported in bulk, exported from the customs territory of the Eurasian Economic Union by water vessels and in respect of which, upon departure from the customs territory of the Eurasian Economic Union, the change of quantity and (or) state is allowed, resulting from mixing such goods when loaded in a cargo space (compartment, capacity) of a water vessel, shall be determined by the Commission.
5. The goods of the Eurasian Economic Union may be exported from the customs territory of the Eurasian Economic Union in a smaller quantity than the quantity declared upon their placement under a certain customs procedure, regardless of the reasons for which the quantity of goods has decreased.
Part one of this paragraph shall not apply to the goods specified in paragraph 4 of subparagraph 2) of paragraph 5 of Article 287 and paragraph 4 of subparagraph 2) of paragraph 4 of Article 296 of this Code.
6. Persons shall not be liable for non-compliance with the provisions of part one of paragraph 1 and paragraph 2 of this Article if the irretrievable loss or change in the quantity and (or) state of goods occurred as a result of an accident or force majeure.
Article 161. Unloading, reloading (transshipment) of goods and other cargo operations with goods, as well as replacement of vehicles of international transportation, carried out before departure of goods from the customs territory of the Eurasian Economic Union
1. Unloading, reloading (transshipment) of goods and other cargo operations with goods that are under customs control and exported from the customs territory of the Eurasian Economic Union, as well as the replacement of vehicles of international transportation, transporting such goods by other vehicles shall be allowed with the permission of the customs authority, in the zone of activity of which the corresponding operation is conducted, and in the event that such operations with respect to goods and vehicles of international transportation may be conducted without damaging the imposed customs seals and stamps, or if the customs seals and stamps have not been placed on the goods, - after notification of the customs authority in electronic or written form.
2. The operations specified in paragraph 1 of this article may be carried out without obtaining permission from the customs authority or its notification, if such operations are carried out by authorized economic operators having a certificate of the first or third type.
3. The customs authority shall have the right to refuse to issue permission to carry out the operations specified in paragraph 1 of this article if there is a prohibition to conduct such operations in transport (traffic) documents, the documents confirming compliance with prohibitions and restrictions, or in other documents issued by state bodies of the Republic of Kazakhstan.
4. Upon the request of a person, the customs authority shall permit the conduct of cargo operations with goods that are under customs control outside the time of operation of the customs authority, taking into account paragraph 3 of this article.
5. For the purposes of application of this chapter, a vehicle of international transportation shall be a vehicle in which goods are transported through the customs territory of the Eurasian Economic Union within the customs territory of the Eurasian Economic Union.
6. The operations specified in paragraph 1 of this Article in respect of goods transported (moved) in accordance with the customs procedure of customs transit shall be carried out in accordance with Article 228 of this Code.
Article 162. Measures taken in case of an accident, force majeure or other circumstances
1. In the event that the delivery of goods from the place of departure to the place of the actual crossing of the customs border of the Eurasian Economic Union is interrupted due to an accident, force majeure or other circumstances preventing such delivery of goods, the carrier shall have to take all measures to ensure the safety of goods, immediately inform the nearest customs authority on these circumstances and on the location of goods, as well as to transport goods or ensure their transportation (movement) (if a vehicle is damaged) to the nearest customs authority or other place indicated by the customs authority.
2. Expenses of the carrier or other persons in connection with compliance with the requirements of paragraph 1 of this article shall not be reimbursed by the customs authorities.
Article 163. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties upon departure of foreign goods from the customs territory of the Eurasian Economic Union, time period of their payment and calculation
1. Upon the departure of foreign goods from the customs territory of the Eurasian Economic Union, the obligation to pay import duties, taxes, special, anti-dumping, countervailing duties shall arise from the carrier from the moment the customs authority issues permission for departure of goods from the customs territory of the Eurasian Economic Union.
2. Upon the departure of foreign goods from the customs territory of the Eurasian Economic Union, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties shall terminate in the carrier upon occurrence of the following circumstances:
1) the actual crossing by the goods of the customs border of the Eurasian Economic Union;
2) placement of goods under customs procedures applicable to foreign goods, after the occurrence of circumstances specified in paragraph 3 of this article;
3) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 4 of this article;
4) recognition by the customs authority, in the manner determined by the authorized body, of the fact of destruction and (or) irretrievable loss of foreign goods due to an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (movement) and (or) storage, except for cases when before such destruction or irretrievable loss in accordance with this Code with respect to these foreign goods, the time period for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come;
5) confiscation or conversion of goods in the ownership of the state in accordance with the laws of the Republic of Kazakhstan;
6) detention of goods by the customs authority in accordance with Chapter 52 of this Code;
7) placement for temporary storage or placement of goods under one of the customs procedures that were seized or arrested during the verification of the report about a criminal offense, during the proceedings in a criminal case or a case on administrative violation and in respect of which a decision was made to return them, if earlier the release of such goods was not made.
3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties shall be subject to execution in case of loss of foreign goods upon departure from the customs territory of the Eurasian Economic Union before the actual crossing of the customs border of the Eurasian Economic Union, except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (movement ) and (or) storage.
In the event of this circumstance, the day of loss of goods shall be considered as the time period for payment of import customs duties, taxes, special, anti-dumping, countervailing duties and, if this day is not established, - the date of issuance by the customs authority of the permission to depart the goods from the customs territory of the Eurasian Economic Union.
4. Upon the occurrence of the circumstances specified in paragraph 3 of this article, the import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable, as if the goods were placed under the customs procedure for release for domestic consumption without the use of tariff preferences and benefits for payment of import customs duties, taxes.
Import customs duties, taxes, special, anti-dumping, countervailing duties shall be calculated in accordance with Chapters 8 and 13 of this Code.
To calculate the import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties shall apply in force on the day that is the time period for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 3 of this article.
In the event that a recalculation of foreign currency into the national currency of the Republic of Kazakhstan is required to determine the customs value of goods, as well as for calculation of import customs duties, taxes, special, anti-dumping, countervailing duties payable in the Republic of Kazakhstan, such recalculation shall be made at the exchange rate, in force on the day, that is the time period for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 3 of this article.
If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating the import customs duties, taxes, special, anti-dumping and countervailing duties payable shall be determined on the basis of the information available to the customs authority, and the classification of goods shall be carried out taking into account paragraph 4 of Article 40 of this Code.
In the event that the code of goods in accordance with the Commodity nomenclature of foreign economic activities is determined at the level of the grouping with the number of digits less than ten, for calculation:
of import customs duties, the largest of the rates of customs duties, corresponding to goods included in such a grouping shall be applied;
of taxes, the largest of the rates of value-added tax, the largest of the excise rates corresponding to the goods included in such a group shall apply, in respect of which the largest of the rates of customs duties is established;
of special, anti-dumping, countervailing duties, the largest of the rates of special, anti-dumping, countervailing duties, corresponding to the goods included in such a grouping shall apply, taking into account part seven of this paragraph.
Special, anti-dumping, countervailing duties shall be calculated on the basis of the origin of goods, confirmed in accordance with Chapter 5 of this Code, and (or) other information necessary to determine the specified duties. In the event that the origin of goods and (or) other information necessary to determine these duties have not been confirmed, the special, anti-dumping, countervailing duties shall be calculated on the basis of the largest rates of special, anti-dumping, countervailing duties imposed on goods of the same code of the Commodity nomenclature of foreign economic activity, if the classification of goods is carried out at the level of ten digits or the goods included in the grouping, if the codes of goods in accordance with the Commodity nomenclature of foreign economic activity are identified at the level of the grouping with the number of digits at least ten.
Upon the establishment of accurate information on goods afterwards, the import customs duties, taxes, special, anti-dumping and countervailing duties shall be calculated on the basis of such accurate information, the unduly paid and (or) unduly collected amounts of import customs duties, taxes, special, anti- compensatory duties shall be offset (repaid) in accordance with Chapter 11 and Article 141 of this Code, or actions shall be carried out in accordance with Articles 87 and 137 of this Code, the unpaid amounts shall be collected in accordance with Chapter 12 and Article 142 of this Code.
5. In cases of placement of goods under customs procedures applicable to foreign goods, detaining of goods by customs authorities in accordance with Chapter 52 of this Code, placement for temporary storage after fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) collection (in whole or in part) of the amount of import customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this article shall be subject to offset (repayment) in accordance with Chapter 11 and Article 141 of this Code.
CHAPTER 17. TEMPORARY STORAGE OF GOODS AND CUSTOMS OPERATIONS RELATED TO PLACEMENT OF GOODS FOR TEMPORARY STORAGE
Article 164. General provisions on temporary storage of goods
1. Temporary storage of goods shall be the storage of foreign goods in places of temporary storage prior to their release by the customs authority or until the customs authority permits to depart the goods from the customs territory of the Eurasian Economic Union if foreign goods are stored in the places of movement of goods across the customs border of the Eurasian Economic Union, or until the day of application of the seizure or arrest in the course of the verification of the report about a criminal offense, in the course of criminal proceedings or in a case on administrative offense.
2. The goods shall be placed for temporary storage in the cases and time periods provided for in paragraph 4 of this article, paragraphs 8 and 9 of Article 154, paragraph 8 of Article 185, paragraph 6 of Article 209, Article 232, paragraph 3 of Article 321, Article 342 and paragraph 11 of Article 369 of this Code.
3. Temporary storage of goods shall not apply to goods transported by pipeline transport or through power transmission lines, as well as in cases provided for by this Code.
4. Goods seized or arrested during the verification of a report on a criminal offense, during the proceedings in a criminal case or in a case on an administrative offense and subject to customs declaration in respect of which a decision was made to return them, including in the case of cancellation of the decision on confiscation of goods or replacement of punishment (penalty) in the form of confiscation by another type of punishment (penalty), shall be placed for temporary storage not later than ten calendar days from the day following the day of entry into force:
1) of the decision of the court or other authorized state body (official) on exemption from criminal or administrative responsibility;
2) of decisions of the authorized state body (official) on refusal to initiate criminal proceedings;
3) of the decision of the court or an authorized state body (official) on termination of the criminal case or the case on an administrative offense;
4) of a guilty (not-guilty) verdict of the court;
5) of the decision of the court or an authorized state body (official) on bringing to administrative responsibility;
6) of a court decision to annul the decision to confiscate goods or to replace punishment (penalty) in the form of confiscation by another type of punishment (penalty).
5. Goods that are not placed for temporary storage within the time period specified in paragraph 4 of this article shall be detained by the customs authority in accordance with Chapter 52 of this Code.
6. The provisions of paragraph 4 of this article shall not apply if a customs declaration is filed with regard to the goods specified in this paragraph before the expiry of the time period provided for by this paragraph for placing goods for temporary storage.
7. Persons, possessing authority with respect to goods in temporary storage, shall not be entitled to use such goods, including export them from the territory of the temporary storage place, until their release, and if foreign goods are in temporary storage at the places of movement of goods across the customs border of the Eurasian Economic Union, - until their release or until the customs authority permits to depart the goods from the customs territory of the Eurasian Economic Union.
The provisions of part one of this paragraph shall not apply to goods for personal use of a foreign individual who intends to move for a permanent residence to a member state of the Eurasian Economic Union, to obtain refugee status, a forced migrant in accordance with the legislation of this member state of the Eurasian Economic Union, the temporary storage of which is carried out in accordance with Article 342 of this Code.
8. It is allowed before the release of goods to change the place of temporary storage of goods in the cases provided for by paragraphs 7 and 8 of Article 193, if the inspection of customs, other documents and (or) information is not completed and (or) the results of customs examination are not received by the day of expiry of the temporary storage deadline.
Transportation (movement) of foreign goods from one place of temporary storage of goods to another place of temporary storage of goods shall be carried out without placing under the customs procedure of customs transit in the event of the movement of such goods between temporary storage places located in the zone of activity of one customs authority.
9. Vehicles may be located in temporary storage places, provided that such vehicles contain foreign goods placed (placed) for temporary storage.
Article 165. Places of temporary storage of goods
1. Places of temporary storage of goods shall be the temporary storage warehouses and other places where temporary storage of goods (hereinafter - places of temporary storage) may be carried out in accordance with paragraph 2 of this article.
2. Temporary storage of goods may also be carried out in the following places:
1) in the storage warehouse for own goods;
2) in the territories (premises) of:
customs warehouse;
free warehouse;
special economic zone;
duty free shop.
Temporary storage in the places specified in part one of this paragraph shall be carried out on a part of the territory (premises) of the customs warehouse, free warehouse, special economic zone, duty free shop, which are used exclusively as a storage warehouse for own goods. If a part of the territory (premises) of a customs warehouse, free warehouse, special economic zone or duty free shop is used as a storage warehouse for own goods, such part of the territory (premises) shall be isolated from the rest of the territory (premises) by a continuous fence;
3) in facilities, premises (parts of premises) and (or) in open areas (parts of open areas) of authorized economic operators who have received certificates of the second and third types;
4) in places at the request of a person having authority with respect to the goods in accordance with Article 170 of this Code.
3. A storage warehouse for own goods shall be the premises and (or) an open site of the owner of goods intended for temporary storage of own goods that are under customs control. At that, the storage warehouses for own goods must meet the following requirements:
1) being in ownership, economic management, operational management or leasing of premises and (or) in open areas, at that the lease term must be at least six months from the date of application;
2) the availability of certified weighing equipment that corresponds to the nature of the goods and vehicles to be placed, and in the case of placing gas in special storage - the availability of appropriate metering devices;
3) the territory should be designated in accordance with Article 404 of this Code;
4) the availability of technically sound access roads, as well as places for inspection of goods with a hard coating (concrete, asphalt, rubber or other hard coating), including indoor areas equipped with electric lighting;
5) the territory, including the loading and unloading areas (one or several warehouses and sites), should be located at one postal address and have a continuous fence around the perimeter of the storage warehouse for own goods.
Storage warehouses for own goods must be used exclusively in accordance with the requirements established by this Code. Use of these warehouses for other purposes shall not be allowed.
When using the territories (premises) provided for in sub-paragraph 2) of paragraph 2 of this article as a storage warehouse for own goods, inclusion of own goods in the register of owners of storage warehouses shall not be required.
4. The places for temporary storage shall be the zone of customs control.
5. Goods that may cause damage to other goods or require special storage conditions should be stored in temporary storage places specially adapted for storage of such goods.
6. Placement of goods in temporary storage places shall be confirmed in the manner determined by the authorized body.
Article 166. Procedure for inclusion in register of owners of storage warehouses for own goods
1. A legal entity shall be recognized as the owner of a storage warehouse for own goods after inclusion in the register of owners of storage warehouses for own goods.
2. For inclusion in the register of owners of warehouses for storage of own goods the legal entity shall submit an application vis the information system of customs authorities to the territorial customs authority in the area of activity of which the warehouse for storage of own goods is established.
3. The application shall be considered by the territorial customs authority within ten working days from the date of its registration.
An official of the territorial customs authority shall conduct a customs inspection of the premises and territories of the applicant in accordance with Article 415 of this Code for compliance with the requirements specified in paragraph 3 of Article 165 of this Code.
When carrying out customs inspection of premises and territories, the applicant shall submit copies of documents to the official of the territorial customs authority, confirming compliance with the requirements specified in paragraph 3 of Article 165 of this Code.
At that, the copies of the submitted documents shall be attached to the act of customs inspection of premises and territories, which stays in the territorial customs authority.
4. The decision to be included in the register of owners of warehouses of own goods shall be made by the territorial customs authority and shall be formed in the information system of the customs authorities.
The decision on inclusion in the register of owners of warehouses of own goods shall enter into force from the day of its registration in the information system of the customs authorities.
The territorial customs authority that included the legal entity in the register of owners of warehouses for storage of own goods shall notify the legal entity via information system of customs authorities on the inclusion in the register of owners of warehouses for storage of own goods not later than one working day from the day of registration of the decision on inclusion in the register of owners of warehouses for storage of own goods.
5. The decision to refuse to include in the register of owners of storage warehouses for own goods shall be taken in cases when the documents specified in paragraph 3 of this article are not submitted in full or the applicant do not comply with the requirements established by this Code. After the applicant has eliminated these violations, the application shall be considered in accordance with the procedure established by this Code.
6. The decision on inclusion or the decision on refusal to include a person in the register of owners of storage warehouses for own goods shall be adopted within the time period established by part one of paragraph 3 of this article.
7. In case of refusal of the legal entity to be included in the register of owners of warehouses of own goods, the territorial customs authority shall notify it via the information system of the customs authorities, indicating the reasons for refusal within the period of time laid down in paragraph 3 hereof.
8. When re-registering a legal entity, the owner of a storage warehouse for own goods must notify the territorial customs authority of the fact of re-registration not later than thirty calendar days from the date of such re-registration.
Footnote. Article 166 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall come into force ten calendar days after its first official publication).Article 167. Obligations of owner of storage warehouse for own goods
The owner of the storage warehouse for own goods shall be obliged:
1) to equip the premises or the open area properly to ensure customs control in accordance with the requirements established by Article 165 of this Code;
2) Excluded by the Law of the Republic of Kazakhstan dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).3) to ensure the safety of goods in the premises or in the open area;
4) to promote implementation of customs control;
5) to keep records (including using an automated form of control and accounting) and provide the customs authority with the reports on incoming, stored, exported goods and (or) vehicles in the manner specified by the authorized body;
6) Excluded by the Law of the Republic of Kazakhstan dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).7) to exclude the access of unauthorized persons to the stored goods without the permission of the customs authorities;
8) to comply with the requirements of the customs authorities, including ensuring access of customs officials to the stored goods at their request;
9) to fulfill the obligation to pay customs duties and taxes in case of loss of goods or transfer to other persons without permission of the customs authority;
10) to notify the customs authority in written or electronic form on the repair works, on increasing or decreasing the area of the storage warehouse for own goods, indicating the time period during which they plan to carry out these works.
Footnote. Article 167 as amended by the Law of the Republic of Kazakhstan dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).Article 168. Grounds and procedure for suspension and resumption of activities of persons included in the register of owners of warehouses of own goods
Footnote. The title of Article 168 as amended by Law of the RK № 407-VI dated 05.01.2021(shall come into effect upon expiry of ten calendar days after its first official publication).
1. Activity of the owner of the storage warehouse for own goods shall be suspended by the territorial customs authority in whose activity zone the warehouse is established:
1) at the request of the owner of the storage warehouse for own goods on the repair works, on increasing or decreasing the area of the storage warehouse for own goods - for a period determined by the owner of the storage warehouse for own goods;
2) if the owner of the storage warehouse for own goods fails to comply with the requirements and obligations established by this Code to the storage warehouses for own goods, - for a period of up to one month.
2. The decision to suspend the activity of the owner of the storage warehouse of own goods shall be made by the territorial customs authority that included the legal entity in the register of owners of storage warehouses of own goods, and shall be formed in the information system of the customs authorities with specification of reasons for suspension within three working days from the day:
of registration of the application with the territorial customs authority which included the legal entity in the register of owners of warehouses of own goods in obedience to sub-paragraph 1) of paragraph 1 hereof;
the customs authority discovers circumstances in compliance with sub-paragraph 2) of paragraph 1 hereof.
The decision to suspend the activities of the owner of the own goods storage warehouse shall enter into force from the date of its registration in the information system of the customs authorities.
The territorial customs authority that included the legal entity in the register of owners of warehouses for storage of own goods shall notify the legal entity via the information system of the customs authorities on the suspension not later than one working day from the day of registration of the decision to suspend the activity of the owner of the warehouse of own goods with specification of reasons.
2-1. The activities of the legal entity as the owner of the warehouse of own goods shall be prohibited from the date of entry into force of the decision to suspend the activities of the owner of the warehouse of own goods as provided for in paragraph 2 hereof.
3. In order to resume the activities as the owner of the warehouses of own goods, the legal entity shall submit via the information system of customs authorities one of the following applications to the territorial customs authority that included the legal entity in the register of owners of warehouses of own goods:
on renewal of the legal entity as the owner of the warehouse of own goods in case of suspension of the legal entity as the owner of the warehouse of own goods in compliance with sub-paragraph 1) of paragraph 1 hereof, attaching the documents necessary for renewal (if applicable);
on resumption of the activities of the legal entity as the owner of the warehouse of own goods in case of suspension of the legal entity as the owner of the warehouse of own goods pursuant to sub-paragraph 2) of paragraph 1 hereof, attaching the documents confirming elimination of the reasons which caused the suspension of the activities of the owner of the warehouse of own goods.
The activities of the legal entity as the owner of the storage warehouse of own goods shall be renewed based on the decision of the territorial customs authority that included the legal entity in the register of owners of warehouses for storage of own goods, on renewal of activities of the owner of the storage warehouse of own goods, which shall be formed in the information system of the customs authorities within three working days from the date of registration of the application to renew activities of the owner of the storage warehouse of own goods and shall come into force from the date of its registration in the information system of the customs authorities.
The territorial customs authority that included the legal entity in the register of owners of warehouses for storage of own goods shall notify the legal entity via information system of customs authorities on renewal of the activities of the owner of the warehouses for storage of own goods not later than one working day from the day of registration of the decision to renew the activities of the owner of the warehouse of own goods.
4. Excluded by Law of the RK № 407-VI of 05.01.2021 (shall come into effect ten calendar days after the date of its first official publication).5. When considering the application for renewal of the activity of the owner of a storage warehouse of own goods, the territorial customs authority that included the legal entity into the register of owners of storage warehouses of own goods shall verify the documents confirming elimination of the reasons that caused the suspension of the legal entity as the owner of the storage warehouse of own goods, as well as conduct the customs examination of premises and territories of the applicant to confirm elimination of such reasons and the declared information in compliance with paragraph 1 hereof.
Footnote. Article 168 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted ten calendar days after its first official publication).Article 169. Exclusion from the register of owners of storage warehouses for own goods
1. The grounds for excluding from the register of owners of storage warehouses for own goods shall be:
1) two or more violations within six consecutive months of the requirements and obligations established by this Code;
2) liquidation of a legal entity in accordance with the legislation of the Republic of Kazakhstan;
3) reorganization of a legal entity, except for the reorganization in the form of a transformation;
4) failure to eliminate the reasons for which the decision was previously suspended, within the time period established in subparagraph 2) of paragraph 1 of Article 168 of this Code;
5) termination or change of property rights in respect of the storage warehouse for own goods;
6) application of the owner of the storage warehouse of his/her own goods, submitted via the information system of the customs authorities;
7) the absence of a written application for extension of the period of suspension or resumption of the activities of the storage warehouse for own goods before the expiry of the time period determined by the owner of the storage warehouse for own goods in accordance with subparagraph 1) of paragraph 1 of Article 168 of this Code.
2. The decision on exclusion of the owner of the storage warehouse of own goods from the registry of owners of storage warehouses of own goods shall be made by the territorial customs authority, which included the legal entity in the registry of owners of storage warehouses of own goods, and shall be formed in the information system of the customs authorities with specification of reasons for exclusion within three working days from the day:
of registration of the application with the territorial customs authority that included the legal entity in the register of owners of warehouses of own goods pursuant to sub-paragraph 6) of paragraph 1 hereof;
the customs authority reveals the circumstances in compliance with sub-paragraphs 1), 2), 3), 4), 5) and 7) of paragraph 1 hereof.
The decision to exclude the owner of the storage warehouse of own goods from the register of owners of storage warehouses of own goods shall enter into force from the date of its registration in the information system of the customs authorities.
The territorial customs authority that included the legal entity in the registry of owners of warehouses for storage of own goods shall notify the legal entity via the information system of customs authorities on his/her exclusion not later than one working day after registration of the decision to exclude the owner of the storage warehouse of own goods from the registry of owners of warehouses for storage of own goods.
3. In case of exclusion of a legal entity from the registry of owners of warehouses for storage of own goods, the goods stored therein shall be placed into a temporary storage warehouse or placed under the customs procedures stipulated by this Code within thirty calendar days from the date the decision to exclude the owner of the warehouse of own goods from the registry of owners of warehouses for storage of own goods stipulated by paragraph 2 hereof comes into force.
4. In case of exclusion of the legal entity from the registry of owners of warehouses for own goods on the ground stipulated by sub-paragraph 1) of paragraph 1 hereof, a repeated application for inclusion in the registry of owners of warehouses for storage of own goods shall be considered by the territorial customs authority at the end of one year from the date the decision to exclude the owner of the storage warehouse of own goods from the registry of owners of warehouses for storage of own goods comes into force.
5. From the date the decision to exclude the owner of the warehouse of own goods from the register of owners of warehouses of own goods as provided for in paragraph 2 hereof becomes effective, the activities of the legal entity as the owner of the warehouse of own goods shall be prohibited.
Footnote. Article 169 as amended by Law of the RK № 407-VI dated 05.01.2021 (shall be enacted upon expiry of ten calendar days after its first official publication); dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).Article 170. Temporary storage in places at the request of a person having authority with respect to the goods
1. At the request of the person having authority with respect to the goods, the temporary storage of goods shall be carried out:
1) at the warehouse of the beneficiary not included in the register of owners of places or temporary storage warehouses;
2) on motor vehicles provided that the vehicle is located indoors or outdoors, owned, operated, managed by the recipient or used by him on lease;
3) on railway vehicles located on the section of the railway that is owned, operated, managed by the recipient or used by him on lease;
4) in places determined by the recipient or other person having authority in respect of large-sized goods that, due to their dimensions, can not be placed in temporary storage places specified in paragraph 1 of Article 165 and subparagraphs 1), 2) and 3) of this paragraph, with the submission of documents confirming the possibility of storing these goods in such places.
2. Temporary storage of goods in accordance with paragraph 1 of this article shall be carried out with mandatory fulfillment of the obligation to pay customs duties and taxes in accordance with Chapter 10 of this Code.
3. Temporary storage of goods on vehicles meeting the requirements of Article 28 of this Code shall be carried out while ensuring the integrity of identification means throughout the entire period of temporary storage of such goods.
4. In case of temporary storage of goods in accordance with subparagraphs 1), 2) and 3) of paragraph 1 of this article, a person having authority with respect to the goods shall be obliged to ensure compliance with the requirements established by subparagraphs 1), 4) and 5) of paragraph 3 and paragraph 5 of Article 165 of this Code.
In case of temporary storage of goods in accordance with subparagraph 4) of paragraph 1 of this article, a person possessing authority in relation to the goods shall be obliged to ensure compliance with the requirements established by paragraph 5 of Article 165 of this Code.
Article 171. Customs operations related to placement of goods for temporary storage, and procedure for their commission
1. For placement of goods for temporary storage, the carrier or other person having authority with respect to the goods shall submit to the customs authority the transport (traffic), commercial and (or) customs documents containing information about the goods, the consignor and the consignee of the goods, the country of their departure and the country of destination, or a document containing information on the registration number of preliminary information submitted in the form of an electronic document.
The documents may be submitted to the customs authority in electronic form.
2. The customs authority shall register the documents submitted for placing the goods for temporary storage, not later than one hour from the moment of submission of such documents to the customs authority and issue a confirmation about the registration of documents to the person specified in paragraph 1 of this article.
The procedure for the customs authorities to conduct the customs operations associated with the registration of documents submitted for placing the goods for temporary storage, and issuance of a confirmation of their registration, shall be determined by the authorized body.
3. Goods shall be considered to be temporarily stored after the registration of documents, submitted for placing goods for temporary storage, by the customs authority, unless otherwise established by this Code.
4. Customs operations relating to the temporary storage of goods for personal use of a foreign natural person who intends to move to the Republic of Kazakhstan permanently or to obtain refugee status or kandas in obedience to the legislation of the Republic of Kazakhstan shall be carried out with regard to Article 342 of this Code.
5. When delivering goods to buildings, premises (parts of premises) and (or) to the open areas (parts of open areas) of an authorized economic operator that has certificates of the second or third type that are a customs control zone, the customs operations associated with placing goods for a temporary storage shall be carried out taking into account Article 539 of this Code.
Article 172. Time period of temporary storage of goods
1. The time period of temporary storage of goods shall be calculated from the day following the day of registration of documents by the customs authority, submitted for placing the goods for temporary storage and shall be four months, except for the cases specified in paragraph 2 of this article and Article 342 of this Code.
The Commission shall have the right to determine the time period of temporary storage for certain categories of goods less than the time period established by part one of this paragraph 2. With respect to international postal items stored in places (institutions) of international postal exchange, as well as with respect to the baggage that has not been received or not claimed by a passenger traveling across the customs border of the Eurasian Economic Union by air, the time period of temporary storage shall be six months.
3. Upon the expiry of the time period of temporary storage of goods, the goods that have not been released or for which the permission of the customs authority for departure of goods from the customs territory of the Eurasian Economic Union has not been received, if foreign goods are stored in the places of movement of goods across the customs border of the Eurasian Economic Union, shall be detained by the customs authority in accordance with Chapter 52 of this Code, except for the case specified in part two of this paragraph.
The goods specified in part one of this paragraph shall not be detained by the customs authority in the event that the customs declaration is registered by the customs authority before the expiry of the time period of temporary storage, but the customs authority have not released the goods upon the expiry of the time period of temporary storage of goods or the release of goods was not refused. In the event of a refusal to release goods, the goods whose time period of temporary storage has expired shall be detained by the customs authority in accordance with Chapter 52 of this Code.
Article 173. Operations with goods in temporary storage
1. Persons possessing authority with respect to goods in temporary storage shall have the right to carry out operations with such goods necessary to ensure their safety in an unchanged state, including to inspect and to measure the goods, to move them within the place of temporary storage.
2. Operations not specified in paragraph 1 of this article, including sampling and (or) selection of samples of goods, correction of damaged packaging, opening of the package to determine the quantity and (or) characteristics of goods, as well as the operations necessary to prepare the goods for the subsequent transportation (movement), shall be carried out with the permission of the customs authority.
In order to obtain the permission, specified in part one of this paragraph, a person possessing authority with respect to goods in temporary storage shall submit an application drawn up in an arbitrary form to an authorized official of the customs authority in whose activity zone such a temporary storage place is located.
The time period for consideration of such an application shall not exceed one working day following the day of receipt of the said application by the authorized official of the customs authority.
Permission to conduct operations specified in part one of this paragraph or refusal of such permission shall be issued by an authorized official of the customs authority by putting the marks on the application.
The customs authority shall refuse to issue a permission to conduct such operations if their fulfillment entails the loss of goods or a change in their condition.
In case of refusal to carry out the operations specified in part one of this paragraph, the authorized official of the customs authority shall indicate the reason for such refusal.
3. Transactions with goods for personal use of a foreign individual who intends to move to the Republic of Kazakhstan permanently, to obtain refugee status, kandas in accordance with the legislation of the Republic of Kazakhstan in temporary storage shall be carried out in compliance with Article 342 of this Code.
Article 174. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in temporary storage of goods, time period of their payment and calculation
1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed for temporary storage shall arise from:
1) the carrier or other person, having authority in respect of goods, that have submitted documents for placing goods for temporary storage - from the moment the customs authority registers these documents;
2) the owner of the warehouse for temporary storage - from the moment of placing the goods in the warehouse for temporary storage;
3) a person performing temporary storage of goods in a place that is not a warehouse for temporary storage - from the moment the customs authority registers the documents submitted for placing goods for temporary storage.
2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) for temporary storage shall terminate upon the occurrence of the following circumstances:
1) in the carrier or another person, having authority in respect of goods, that have submitted documents for placing goods for temporary storage:
placing goods in a warehouse for temporary storage or accepting them by another person for temporary storage in a place that is not a warehouse for temporary storage;
placing goods under customs procedures applicable to foreign goods, after the occurrence of the circumstances specified in subparagraph 1) of paragraph 4 of this article;
2) in the owner of a warehouse for temporary storage:
issuance of goods from the warehouse for temporary storage in connection with their placement under the customs procedure;
placing goods under customs procedures applicable to foreign goods, after the occurrence of circumstances specified in subparagraph 3) of paragraph 4 of this article;
3) in the person performing a temporary storage of goods in a place that is not a warehouse for temporary storage - placing goods under customs procedures applicable to foreign goods, after the occurrence of the circumstances specified in subparagraphs 2) and 3) of paragraph 4 of this article;
4) in the persons indicated in subparagraphs 1), 2) and 3) of this paragraph:
fulfillment of the obligation to pay import duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this article;
recognition by the customs authority in the manner determined by the authorized body of the fact of destruction and (or) irretrievable loss of foreign goods due to an accident or force majeure or the fact of irreversible loss of these goods as a result of natural loss under normal conditions of transportation (movement) and (or) storage, except for the cases when before such destruction or irretrievable loss in accordance with this Code with respect to these foreign goods, the time period for payment of import customs duties, taxes, special, anti-dumping, countervailing duties has come;
confiscation or conversion of goods in the ownership of the state in accordance with the laws of the Republic of Kazakhstan;
detention of goods by the customs authority in accordance with Chapter 52 of this Code;
placement of goods for temporary storage or placement under one of the customs procedures that were seized or arrested during the verification of the report about a criminal offense, during the proceedings in a criminal case or a case on administrative violation and in respect of which a decision was made to return them, if earlier the release of such goods were not made.
3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties shall be subject to execution upon the occurrence of circumstances specified in paragraph 4 of this article.
4. In the event of the following circumstances, the time period for payment of import customs duties, taxes, special, anti-dumping, countervailing duties shall be:
1) for a carrier or other person, having authority in respect of goods, that have submitted documents for placing goods for temporary storage:
in the event of the loss of goods placed for temporary storage prior to their placement in a warehouse for temporary storage or their acceptance by another person for temporary storage in a place that is not a warehouse for temporary storage, except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (movement) and (or) storage, - the day of such loss, and if this day is not established, - the day of registration by the customs authority of documents, submitted for placing goods for temporary storage;
in the case of the transfer of goods placed for temporary storage to a recipient or other person without the permission of the customs authority before placing them in a warehouse for temporary storage or accepting them by another person for temporary storage in a place that is not a warehouse for temporary storage, - the day of such transfer, and if this day is not established, - the day of registration by the customs authority of the documents submitted for placing goods for temporary storage;
2) for a person performing temporary storage of goods in a place that is not a warehouse for temporary storage:
in case of loss of goods placed for temporary storage, before placing them in a place that is not a warehouse for temporary storage, except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (movement) and (or) storage - the day of such loss, and if this day is not established, - the day of registration by the customs authority of the documents submitted for placing goods for temporary storage;
in the case of the transfer of goods placed for temporary storage to the recipient or other person without the permission of the customs authority before placing them in a place that is not a warehouse for temporary storage, - the day of such transfer, and if this day is not established, - the day of registration by the customs authority of the documents submitted for placing goods for temporary storage;
3) for the owner of a warehouse for temporary storage or a person who temporarily stores goods in a place that is not a warehouse for temporary storage:
in case of loss of goods stored in a warehouse for temporary storage or in a place that is not a warehouse for temporary storage, except for destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (movement) and (or) storage, - the day of such loss, and if this day is not established, - the day of placing goods in a warehouse for temporary storage or in a place that is not a warehouse for temporary storage;
in case of the transfer of goods stored in a warehouse for temporary storage or in a place that is not a warehouse for temporary storage to the recipient or other person without the permission of the customs authority, - the day of such transfer, and if this day is not established, - the day of placing goods in a warehouse for temporary storage or a place that is not a warehouse for temporary storage;
in the case of the use of goods stored in the warehouse of the recipient of goods, not for the purposes of temporary storage of goods, - the day of such use, and if this day is not established, - the day of registration by the customs authority of the documents submitted for placing goods for temporary storage.
5. In the event of the circumstances specified in paragraph 4 of this article, the import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable, as if the goods were placed under the customs procedure of release for domestic consumption without the use of tariff preferences and benefits for payment of import customs duties, taxes.
Import customs duties, taxes, special, anti-dumping, countervailing duties shall be calculated in accordance with Chapters 8 and 13 of this Code.
To calculate the import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties shall apply, in force on the day that is the time period for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this article.
In the event that a recalculation of foreign currency into the national currency of the Republic of Kazakhstan is required to determine the customs value of goods, as well as to calculate the import customs duties, taxes, special, anti-dumping, countervailing duties payable in the Republic of Kazakhstan, such a recalculation shall be made at the exchange rate in force on the day that is the time period for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this article.
If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating the import customs duties, taxes, special, anti-dumping, countervailing duties payable shall be determined on the basis of information available to the customs authority, and the classification of goods shall be carried out taking into account paragraph 4 of Article 40 of this Code.
In the event that the code of goods in accordance with the Commodity nomenclature of foreign economic activities is determined at the level of the grouping with the number of digits less than ten, for calculation:
of import customs duties, the largest of the rates of customs duties, corresponding to goods included in such a grouping, shall apply;
of taxes, the largest of the rates of value-added tax, the largest of the excise rates, corresponding to the goods, included in such a grouping, in respect of which the largest of the rates of customs duties are established, shall apply;
of special, anti-dumping, countervailing duties, the largest of the rates of special, anti-dumping, countervailing duties shall be applied to the goods included in such a grouping, taking into account part 7 of this paragraph.
Special, anti-dumping, countervailing duties shall be calculated on the basis of the origin of goods, confirmed in accordance with Chapter 5 of this Code, and (or) other information necessary to determine the specified duties. In the event that the origin of goods and (or) other information necessary to determine the specified duties have not been confirmed, the special, anti-dumping, countervailing duties shall be calculated on the basis of the largest rates of special, anti-dumping, countervailing duties imposed on goods of the same code of the Commodity nomenclature of foreign economic activities, if the classification of goods is carried out at the level of ten digits or the goods included in the grouping, if the codes of goods in accordance with the Commodity nomenclature of foreign economic activities are determined in the grouping with the number of digits at least ten.
Upon the establishment of accurate information on goods afterwards, the import customs duties, taxes, special, anti-dumping, countervailing duties shall be calculated on the basis of such accurate information, the unduly paid and (or) unduly collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties shall be offset (repaid) in accordance with Chapter 11 and Article 141 of this Code, or actions shall be carried out in accordance with Articles 87 and 137 of this Code, the unpaid amounts shall be collected in accordance with Chapter 12 and Article 142 of this Code.
6. In case of placing goods under customs procedures applicable to foreign goods, detaining of goods by customs authorities in accordance with Chapter 52 of this Code, placement for temporary storage after fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) collection (in whole or in part) of the amount of import customs duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this article, shall be subject to offset (repayment) in accordance with Chapter 11 and Article 141 of this Code.
Chapter 18. CUSTOMS DECLARATION AND CUSTOMS OPERATIONS RELATED TO SUBMISSION, REGISTRATION AND WITHDRAWAL OF CUSTOMS DECLARATION, CHANGE (ADDITION) OF INFORMATION DECLARED IN CUSTOMS DECLARATION
Article 175. General provisions on customs declaration
1. Goods shall be subject to customs declaration when they are placed under the customs procedure or in cases provided for by paragraph 4 of Article 341, paragraph 4 of Article 355 and paragraph 2 of Article 364 of this Code.
The goods shall not be subject to customs declaration when they are placed under the customs procedure of the free customs zone in accordance with paragraph 4 of Article 284 of this Code, as well as in cases provided for in paragraphs 3, 13, 14, 15 and 16 of Article 369 and paragraph 7 of Article 384 of this Code.
2. The customs declaration shall be carried out by the declarant or by the customs representative, unless otherwise established by this Code.
3. Customs declaration shall be carried out in electronic form.
4. Customs declaration in writing shall be allowed:
1) when placing goods under the customs procedure of customs transit;
2) in respect of goods for personal use;
3) in respect of goods sent in international postal items;
4) in respect of vehicles of international transportation;
5) when using transportation (traffic), commercial and (or) other documents, including those stipulated by international treaties of the Republic of Kazakhstan, as a customs declaration, in accordance with part two of paragraph 6 of Article 176 of this Code;
6) in other cases determined by the Commission and the customs legislation of the Republic of Kazakhstan, in cases provided by the Commission.
5. Regardless of the provision of paragraph 4 of this article, customs declaration in writing may be carried out if the customs authority does not have the ability to ensure the declarant's implementation of customs declaration in electronic form in connection with the malfunction of information systems used by the customs authorities, caused by technical failures of communication facilities (telecommunications networks and the Internet), power outages, accidents, force majeure, or other circumstances which led to the malfunction of information systems used by customs authorities, as well as in other cases established by the legislation of the Republic of Kazakhstan.
6. Depending on the form of customs declaration, a customs declaration shall be used in the form of an electronic document (hereinafter - electronic customs declaration) or a customs declaration in the form of a paper document (hereinafter - the customs declaration on paper).
7. Peculiarities of customs declaration, when the customs declaration with respect to foreign goods is submitted prior to their importation into the customs territory of the Eurasian Economic Union or until the goods are delivered to the place of delivery determined by the customs authority of departure in cases when such goods are transported in accordance with the customs procedure of customs transit (hereinafter - preliminary customs declaration), shall be determined by Article 185 of this Code.
Peculiarities of customs declaration, in the event that the declarant, at the time of filing the declaration of goods, does not have the exact information necessary for declaration in such a declaration of goods (hereinafter - incomplete customs declaration), shall be determined by Article 186 of this Code.
Peculiarities of customs declaration, in case a person moves goods across the customs border of the Eurasian Economic Union in two or more batches under the same terms during the delivery period (hereinafter - periodic customs declaration), shall be determined by Article 187 of this Code.
Peculiarities of customs declaration of goods, in the event that the import of goods of the Eurasian Economic Union into the territory of the FEZ, a free warehouse from the rest of the territory of the Republic of Kazakhstan and the export of goods of the Eurasian Economic Union from the territory of the FEZ, a free warehouse to the rest of the territory of the Republic of Kazakhstan, shall be carried out in two or more batches under the same terms during the period of delivery (hereinafter - periodic customs declaration of goods of the Eurasian Economic Union, imported to the territory of the FEZ, a free warehouse or exported from the territory of the FEZ, a free warehouse), shall be defined by Article 188 of the Code.
Peculiarities of customs declaration of goods, transported by pipeline transport, as well as goods for which accurate information on the quantity and (or) customs value (hereinafter - temporary customs declaration) can not be provided, shall be determined by Article 189 of this Code.
Peculiarities of customs declaration of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled state, including in incomplete or uncompleted form, shall be determined by Article 190 of this Code.
8. The Commission shall have the right to determine the peculiarities of customs declaration of goods in respect of which the obligation to pay import customs duties and taxes does not arise in accordance with part one of paragraph 2 of Article 216 and part one of paragraph 2 of Article 306 of this Code.
Article 176. Customs declaration
1. During customs declaration the following types of customs declaration shall be applied:
1) declaration of goods;
2) transit declaration;
3) passenger customs declaration;
4) declaration for a vehicle.
2. In cases defined by the Commission, a declaration of customs value shall be filled, containing information on the customs value of goods, including the method for determining the customs value of goods, the amount of the customs value of goods, the conditions and circumstances of the transaction with goods related to the definition of customs value of goods.
The declaration of customs value shall be an integral part of the declaration of goods.
The form of the declaration of customs value, the structure and format of the declaration of customs value in the form of an electronic document and an electronic form of declaration of customs value on paper, the procedure for filling them shall be determined by the Commission.
3. The declaration of goods shall be used when placing goods under customs procedures, except for the customs procedure of customs transit, and in the cases provided for by this Code, - in the course of customs declaration of supplies.
A transit declaration shall be used when placing goods under the customs procedure of customs transit.
Passenger customs declaration shall be used for customs declaration of goods for personal use, and in cases provided for by this Code - when placing goods for personal use under the customs procedure of customs transit.
A declaration for a vehicle shall be used for the customs declaration of vehicles of international transportation, and in cases provided for by this Code, - in the course of customs declaration of supplies.
4. The list of information to be specified in the customs declaration shall be limited only by the information that is necessary to calculate and pay customs payments, taxes, apply measures to protect the internal market, to form customs statistics, to control compliance with prohibitions and restrictions, to adopt measures by customs authorities to protect the rights to intellectual property objects, as well as to control compliance with the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan.
5. The forms of the customs declaration, the structures and formats of the electronic customs declaration and electronic forms of the customs declaration on paper and the procedures for their filling shall be determined by the Commission depending on the types of the customs declaration provided for in paragraph 1 of this article, customs procedures, categories of goods, persons moving them through the customs border of the Eurasian Economic Union.
6. Transport (traffic), commercial and (or) other documents, including those provided for by international treaties of the Republic of Kazakhstan, containing information required for the release of goods, in cases and in the manner defined by this Code, international treaties of the Republic of Kazakhstan and (or) the Commission, and the legislation of the Republic of Kazakhstan in cases provided by the Commission, shall be allowed for use as a declaration for goods and a transit declaration.
In cases stipulated by the Commission, the procedure for use of transport (traffic), commercial and (or) other documents, including those provided for by international treaties of the Republic of Kazakhstan as a declaration for goods and transit declaration, shall be determined by the authorized body.
When using transport (traffic), commercial and (or) other documents, including those provided for by international treaties of the Republic of Kazakhstan as a declaration for goods and transit declaration, the customs declaration shall be carried out in writing, unless otherwise specified by the Commission and (or) this Code.
Depending on the type of transport, transporting (moving) the goods across the customs territory of the Eurasian Economic Union, the Commission shall have the right to determine the list of transport (traffic), commercial and (or) other documents, including those stipulated by international treaties of the Republic of Kazakhstan used as transit declarations, as well as the cases and the order of their use.
7. Preliminary information submitted in the form of an electronic document may be used as a transit declaration in the manner determined by the Commission.
Article 177. Information to be specified in declaration of goods
1. In the declaration of goods the following information shall be indicated:
1) on the declared customs procedure;
2) on the declarant, customs representative, consignor, consignee, seller and buyer of goods;
3) on vehicles of international transportation, as well as vehicles that transported (will transport) the goods through the customs territory of the Eurasian Economic Union;
4) on the goods:
name, description, necessary for calculation and collection of customs duties, taxes, special, anti-dumping, countervailing duties and other payments, collection of which is entrusted on customs authorities to ensure compliance with prohibitions and restrictions, measures to protect the internal market, adoption by customs authorities of measures to protect rights on intellectual property objects, identification, referring to one of the ten-digit code of the Commodity nomenclature of foreign economic activity;
code of goods in accordance with the Commodity nomenclature of foreign economic activity;
origin of goods;
name of the country of departure and the country of destination;
manufacturer of goods;
trademark;
name of the place of origin of goods that is an intellectual property object included in the Unified customs register of intellectual property objects of member states of the Eurasian Economic Union and (or) the customs register of intellectual property objects of the Republic of Kazakhstan;
description of packages;
price, quantity in kilograms (gross weight and net weight) and in additional units of measurement;
customs value of goods (value, method of determining the customs value of goods);
statistical value;
5) on calculation of customs duties, taxes, special, anti-dumping, countervailing duties:
rates of customs duties, taxes, customs fees, special, anti-dumping, countervailing duties;
privileges for payment of customs duties and taxes;
tariff preferences;
the amount of the calculated customs duties, taxes, customs fees, special, anti-dumping, countervailing duties;
the exchange rate used to calculate customs duties, taxes, special, anti-dumping, countervailing duties;
6) on the transaction with goods and its conditions;
7) on compliance with prohibitions and restrictions in accordance with Article 8 of this Code;
8) on compliance with the conditions for placement of goods under the customs procedure;
9) on documents confirming information declared in the declaration of goods specified in Article 179 of this Code;
10) on documents confirming compliance with the legislation of the Republic of Kazakhstan, control over compliance with which is assigned to the customs authorities;
11) the person who filled out the declaration of goods, and the date of its compilation.
12) other information determined by the Commission.
2. When determining the procedure for completing the form of a declaration of goods, the Commission shall be entitled to reduce the information to be indicated in the declaration of goods, depending on the customs procedure, the categories of goods, persons moving them across the customs border of the Eurasian Economic Union, and (or) the type of transport, transporting (moving) the goods.
Article 178. Information to be indicated in transit declaration
1. In the transit declaration the following information shall be indicated:
1) on consignor and consignee of goods in accordance with the transport (traffic) documents, declarant, carrier;
2) on the country of origin and the country of destination of goods;
3) on the vehicle, transporting the goods;
4) on the name, quantity and value of goods in accordance with commercial, transport (traffic) documents;
5) on the code of goods in accordance with the Commodity nomenclature of foreign economic activity at the level not less than the first six digits. In respect of goods (components of goods), transported across the customs border of the Eurasian Economic Union in unassembled or disassembled form, including in incomplete or uncompleted form, during a specified time period, by one or more vehicles, the information may be indicated on the code of goods in accordance with the Commodity nomenclature of foreign economic activity at the level of ten digits in accordance with the preliminary decision on classification of goods adopted in relation to such goods or a decision on classification of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form;
6) on the gross weight of goods or volume, as well as the quantity of goods in additional units of measurement, if the Unified customs tariff of the Eurasian Economic Union establishes an additional unit of measurement for the declared goods, for each code of the Commodity nomenclature of foreign economic activity;
7) on the quantity of cargo packages;
8) on the destination point of goods in accordance with transport (traffic) documents;
9) on compliance with prohibitions and restrictions in accordance with Article 8 of this Code;
10) on the planned reloading of goods or cargo operations on the way.
2. When determining the procedure for filling out the form of the transit declaration, the Commission shall be entitled to reduce the information to be indicated in the transit declaration, depending on the categories of goods, persons moving them across the customs border of the Eurasian Economic Union, and (or) the type of transport, transporting (moving) the goods.
3. Transport (traffic), commercial and (or) other documents, including those stipulated by international treaties of the Republic of Kazakhstan, except for the cases, provided for by paragraph 2 of Article 388 and paragraph 3 of Article 389 of this Code, shall be allowed for use as a transit declaration.
When using transport (traffic), commercial and (or) other documents, including those provided for by international treaties of the Republic of Kazakhstan, as transit declaration, such documents shall contain the information specified in paragraph 1 of this article.
If these documents used as a transit declaration do not contain all the information provided for in paragraph 1 of this article, the missing information must be contained in the documents attached to such a transit declaration or with the documents accompanying it to the customs authority.
4. In the transit declaration with respect to goods of the Eurasian Economic Union transported through the territory of a state that is not a member of the Eurasian Economic Union, the information specified in paragraph 1 of this article shall be declared, except for information on compliance with prohibitions and restrictions in accordance with Article 8 of this Code, on the value of such goods and other information, if it is established in accordance with this Code. The Commission shall have the right to determine that in the transit declaration with respect to goods of the Eurasian Economic Union, transported through the territory of a state that is not a member of the Eurasian Economic Union, the information on the value of goods shall be indicated.
5. In the transit declaration in respect of foreign goods specified in paragraph 4 of Article 385 of this Code, in addition to the information, specified in paragraph 1 of this article, the information shall be declared on customs declarations according to which the goods were placed under the customs procedure for processing in the customs territory, or the customs procedure for processing for domestic consumption, or the customs procedure for temporary importation (admission).
6. Peculiarities of the declaration of information in the transit declaration and the procedure for its use when moving goods across the territory of the Republic of Kazakhstan shall be approved by the authorized body.
Article 179. Documents confirming information declared in customs declaration
1. The documents confirming the information declared in the customs declaration shall be:
1) the documents confirming the transaction with goods, and in the absence of such a transaction - other documents confirming the right to own, use and (or) dispose the goods, as well as other commercial documents available to the declarant;
2) transport (traffic) documents;
3) the documents confirming the authority of the person submitting the customs declaration;
4) the documents confirming compliance with prohibitions and restrictions, measures to protect the internal market;
5) the documents on the origin of goods;
6) the documents confirming the characteristics of goods used in their classification in accordance with the Commodity nomenclature of foreign economic activity, a preliminary decision on the classification of goods, if available, and in the case of customs declaration of goods (components of goods) transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form, in accordance with the customs procedure of customs transit – the preliminary decision adopted by customs authority of any member state of the Eurasian Economic Union in respect of such goods, on classification of goods or a decision on classification of goods, transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form;
7) the documents confirming the payment of customs duties, taxes, special, anti-dumping, countervailing duties and (or) security for fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties;
8) the documents confirming compliance with the purposes and conditions for granting privileges for payment of customs duties and taxes;
9) the documents confirming the change in the time period for payment of customs duties and taxes;
10) the documents confirming the declared customs value of goods, including its value and the method for determining the customs value of goods;
11) the document on registration and nationality of a vehicle of international transportation - in the case of transportation of goods by road during their placement under the customs procedure of customs transit;
12) the documents confirming the conditions for placement of goods under the declared customs procedures;
13) the documents confirming the declared value of operations for processing goods when placed under the customs procedure for the release for domestic consumption of processed products placed under the customs procedure for processing outside the customs territory;
14) the documents specified in Article 344 of this Code.
2. In the event that the documents, specified in paragraph 1 of this article do not contain information confirming the information declared in the customs declaration, such information shall be supported by other documents.
3. Documents confirming the information declared in the customs declaration must be available to the declarant at the time of submission of the customs declaration, except for cases when, based on the peculiarities of the customs declaration of goods specified in Articles 185, 186, 187, 188, 189 and 190 of this Code, such documents may be absent at the time of submission of the customs declaration.
Article 180. Customs operations related to submission of customs declaration, and procedure for their execution
1. The customs declaration shall be submitted to the customs authority authorized in accordance with the customs legislation of the Republic of Kazakhstan to register customs declarations.
2. When submitting a customs declaration to a customs authority, the goods must be on the territory of the Republic of Kazakhstan, except for:
1) the goods, exported from the customs territory of the Eurasian Economic Union, in relation to which in accordance with this Code it is allowed to be placed under the customs procedure without their import into the customs territory of the Eurasian Economic Union;
2) the goods, transported by pipeline transport or through power transmission lines;
3) foreign goods, the customs declaration of which is carried out with the peculiarities, specified in Articles 185, 187, 188 and 189 of this Code.
3. The Commission shall have the right to determine the cases when the goods of the Eurasian Economic Union may not be located on the territory of a member state of the Eurasian Economic Union, the customs authority of which receives a customs declaration with respect to such goods, as well as the peculiarities of the fulfilment of customs operations in these cases.
4. The date and time of submission of the customs declaration shall be recorded by the customs authority.
5. Submission of a customs declaration on paper shall be accompanied by an electronic form, submitted to the customs authority, unless otherwise established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
6. If transit (traffic), commercial and (or) other documents, including those provided for by international treaties of the Republic of Kazakhstan, are used as a transit declaration and in accordance with Article 31 of this Code, preliminary information containing the information specified in paragraph 1 of Article 178 of this Code was submitted, then, in the absence of a discrepancy between preliminary information and the information contained in the specified documents, the filing of such a transit declaration shall not be accompanied by an electronic form, submitted by a customs authority.
7. Submission of a declaration of goods shall not be accompanied by submission to the customs authority of documents, confirming the information declared in the declaration of goods, except for the case provided for in part three of this paragraph.
Before filing a declaration of goods or after filing a declaration of goods before the release of the goods the declarant shall have the right to provide documents, confirming the information on the origin of goods, compliance with prohibitions and restrictions, if information about such documents and (or) information from them may not be received by the customs authority in accordance with paragraph 2 of Article 146 of this Code in the manner determined by the authorized body.
When submitting a declaration of goods on paper, a list of documents confirming the information declared in the declaration of goods, the submission of which is mandatory, shall be approved by the authorized body.
8. Submission of a transit declaration shall not be accompanied by the submission to the customs authority of documents, confirming the information declared in the transit declaration, except for cases stipulated by parts two and three of this paragraph.
Submission of the transit declaration to the customs authority shall be accompanied by the submission of documents confirming the compliance with prohibitions and restrictions, documents confirming the provision of security for the fulfillment of the obligation to pay customs duties and taxes, compliance with the legislation of the Republic of Kazakhstan, control over compliance with which is imposed on the customs authorities, if information on such documents and or) information from them cannot be received by the customs authority in accordance with paragraph 2 of Article 146 of this Code.
Submission of a transit declaration on paper shall be accompanied by submission of documents to the customs authority, confirming the authority of the person submitting the transit declaration, except for cases when the specified information can be checked by the customs authority through information systems.
9. Submission of the passenger customs declaration shall be accompanied by the submission of documents to the customs authority, confirming the information declared in it.
The list of documents confirming the information declared in the passenger customs declaration may be reduced by the Commission and customs legislation of the Republic of Kazakhstan in cases provided by the Commission.
10. Documents, confirming the information declared in the declaration of goods may not be submitted to the customs authority if such documents were previously submitted to such a customs authority when performing customs operations or at the request of this customs authority during customs control and are stored in this customs authority in accordance with Article 405 of this Code.
In this case, the persons specified in this Code shall indicate the information on these documents in the declaration of goods or submit them to the customs authorities in another way in the manner, determined by the authorized body.
Article 181. Deadline for submission of customs declaration
1. A customs declaration with respect to goods imported into the customs territory of the Eurasian Economic Union shall be submitted before the expiry of the time period for temporary storage of goods or in another period established by this Code.
2. A customs declaration with respect to goods exported from the customs territory of the Eurasian Economic Union shall be submitted prior to their departure from the customs territory of the Eurasian Economic Union, unless otherwise established by this Code.
Article 182. Verification of the filed customs declaration, customs operations related to registration or refusal to register the filed customs declaration, and procedure for their commission
1. The customs authority shall verify the submitted customs declaration in order to establish the absence of grounds for refusal to register it, as provided for in paragraph 5 of this article.
2. Customs operations related to the registration or refusal to register a customs declaration shall be made by the customs authority not later than one hour of the customs authority's working time from the moment of submission of the customs declaration.
3. Registration or refusal to register a declaration of goods, a transit declaration and a declaration for a vehicle shall be made in the manner determined by the Commission, and in part not regulated by the Commission, - in the manner determined by the authorized body.
4. Registration or refusal to register a passenger customs declaration shall be made in the manner determined by the authorized body.
Registration or refusal to register a passenger customs declaration in respect of goods for personal use sent in international postal items, for which the documents stipulated in the Universal Postal Union Acts and accompanying international postal items are used as a passenger customs declaration, shall not be made.
5. The customs authority shall refuse to register the customs declaration on the following grounds:
1) the customs declaration is submitted to the customs authority, unauthorized to register customs declarations;
2) the customs declaration is submitted by an unauthorized person and (or) is not signed or is not duly certified;
3) the form of customs declaration is not respected;
4) the customs declaration does not specify the information to be indicated in accordance with the customs legislation of the Eurasian Economic Union, and (or) the customs declaration is filled out of accordance with the established procedure for its completion;
5) the customs declaration on paper is compiled out of the established form, and (or) the structure and format of the electronic customs declaration or electronic form of the customs declaration on paper does not correspond to the established structures and formats of such documents;
6) goods subject to the customs declaration, except for the goods specified in paragraph 2 of Article 180 of this Code, or goods in cases determined by the Commission in accordance with paragraph 3 of Article 180 of this Code, are not located on the territory of the Republic of Kazakhstan;
7) actions which, in accordance with this Code and (or) legislation of the Republic of Kazakhstan, must be performed before the filing or simultaneously with the filing of the customs declaration, are not committed;
8) peculiarities of customs declaration of goods specified in Articles 188, 189 of this Code, which must be respected before filing or simultaneously with the filing of a customs declaration, are not respected;
9) a customs duty for customs declaration has not been paid, except for cases of granting privileges for payment of customs duties, the cases when customs fees are not paid in accordance with Article 80 of this Code.
6. When registering a refusal to register a customs declaration, the customs authority shall indicate the reasons for such refusal provided for in paragraph 5 of this article.
In the event of refusal to register a customs declaration on paper, such a customs declaration and documents submitted with it, if the submission of the customs declaration was accompanied by the submission of documents, shall be returned to the declarant or customs representative, with one copy of the customs declaration remaining in the customs authority.
7. In the event that the customs declaration is not registered by the customs authority, such a declaration shall be considered unfiled for customs purposes.
8. From the moment of registration, the customs declaration shall become a document evidencing facts having legal significance.
9. In the event of a malfunction of information systems used by the customs authorities caused by technical failures, violations in the operation of communications equipment (telecommunications networks and the Internet), power outage, the customs authority, in the absence of grounds for refusal to register, except for the ground specified in subparagraph 5) of paragraph 5 of this Article, with respect to the conformity of the structure and format of the electronic form to the established structure and format of the customs declaration on paper, shall register the submitted customs declaration on paper without the use of information systems.
Peculiarities of the procedure for performing customs operations related to the registration of a customs declaration or the refusal of such registration in case of a malfunction of information systems used by customs authorities shall be determined by the authorized body.
Article 183. Customs operations related to the change (supplement) of information declared in customs declaration, and procedure for their commission
1. At the declarant’s appeal, submitted in the form of an electronic document or a document on paper, with the permission of the customs authority, the information declared in the customs declaration may be changed (supplemented) prior to the release of goods if, at the time of receipt of the appeal of the declarant, the customs authority has not requested documents and (or) information in accordance with Article 410 of this Code, has not notified him of the place and time of the customs inspection, has not taken a decision to conduct a customs inspection, and (or) has not appointed a customs expertise.
Regardless of the provisions of part one of this paragraph on the declarant’s appeal, submitted in the form of an electronic document or a document on paper, with the permission of the customs authority before the release of goods, the change (supplement) of the information declared in the customs declaration shall be allowed, if such changes (supplement) are associated with the change of information about the location of declared goods or with correction of typos or grammatical errors that do not affect the release of goods.
The change (supplement) of the information declared in the registered customs declaration cannot entail the statement of information about other goods than the goods that were specified in this registered customs declaration.
The procedure for fulfillment of customs operations related to the change (supplement) of information declared in the customs declaration and information in electronic form of the customs declaration on paper, before the release of goods, shall be determined by the Commission.
2. In the event that violations of the customs legislation of the Eurasian Economic Union are revealed during the customs control, which, in accordance with paragraphs 2 and 3 of subparagraph 9) of paragraph 1 of Article 201 of this Code, if they are eliminated, shall not be the grounds for refusal to release the goods, and the customs authority, for elimination of such violations, establishes the need to change (supplement) the information declared in the customs declaration, such information should be changed (supplemented) by the declarant at the request of the customs authority within the time period for the release of goods, specified in paragraphs 3 and 6 of Article 193 of this Code.
The form of the request on introducing the changes (supplement) to the information declared in the customs declaration, before the release of goods, shall be determined by the Commission.
3. After the release of goods, the change (supplement) of the information declared in the declaration of goods and information in an electronic form of the declaration of goods on paper shall be made in cases provided for by this Code and (or) determined by the Commission, upon the decision of the customs authority or with permission of the customs authority.
The form of the decision of the customs authority on introducing changes (supplement) to the information declared in the declaration of goods, after the release of goods, shall be determined by the Commission.
Time periods and procedure for fulfillment of customs operations associated with the change (supplement) of information declared in the declaration of goods, and information in an electronic form of the declaration of goods on paper, after the release of goods, shall be determined by the Commission.
4. To change (supplement) the information declared in the declaration of goods and information in an electronic form of the declaration of goods on paper, the adjustment of the declaration of goods shall be applied, except for the cases determined by the Commission where the information can be changed (supplemented) without applying this customs document.
The form of adjustment of the declaration of goods, the structure and format of adjustment of the declaration of goods in the form of an electronic document and an electronic type of adjustment of the declaration of goods on paper, the procedure for filling them shall be determined by the Commission.
5. Adjustment of the declaration of goods shall be an integral part of such a declaration of goods.
Submission of adjustment of the declaration of goods on paper shall be accompanied by submission of its electronic form to the customs authority, unless otherwise specified by the Commission.
6. The Commission shall have the right to determine the cases when after the release of goods, the information declared in the transit declaration, the passenger customs declaration and the declaration for a vehicle, and the information in the electronic types of such customs declarations on paper shall be changed (supplemented), as well as the time period and procedure for introducing changes (supplement) to the information declared in such customs declarations, forms of customs documents that change (supplement) the information, declared in such customs declarations, structures and formats of such customs documents in the form of electronic documents and electronic types of such customs documents on paper, as well as the order of their completion.
Submission of a customs document on paper that changes (supplements) the information declared in the specified types of the customs declaration shall be accompanied by submission of its electronic form to the customs authority, unless otherwise specified by the Commission.
Customs documents that change (supplement) the information declared in the transit declaration, the passenger customs declaration and the declaration for a vehicle shall be an integral part of these types of customs declaration.
Article 184. Customs operations related to withdrawal of customs declaration, and procedure for their commission
1. Upon the application of the declarant, submitted in the form of an electronic document or a document on paper, a registered customs declaration for foreign goods, except for the transit declaration for foreign goods specified in paragraph 4 of Article 389 of this Code, may be withdrawn by him prior to the release of goods by the customs authority.
2. When a customs declaration is withdrawn, a new customs declaration must be filed within the time period for temporary storage of goods.
3. If the customs declaration is not submitted within the time period specified in paragraph 2 of this article, the goods shall be detained by the customs authorities in accordance with Chapter 52 of this Code.
4. Upon the application of the declarant submitted in the form of an electronic document or a document on paper, a registered transit declaration for foreign goods specified in paragraph 4 of Article 389 of this Code may be withdrawn by him prior to the release of goods by the customs authority or after the release of goods by the customs authority before the actual departure of such goods from the customs territory of the Eurasian Economic Union.
5. Upon the application of the declarant, submitted in the form of an electronic document or a document on paper, a registered customs declaration of goods of the Eurasian Economic Union may be withdrawn by him prior to the actual departure of goods from the customs territory of the Eurasian Economic Union, including after the release of goods by the customs authority, taking into account paragraph 6 of this article.
6. Upon the application of the declarant, submitted in the form of an electronic document or a document on paper, the customs declaration of goods of the Eurasian Economic Union, placed under the customs procedure for export with the purpose of completing the customs procedure of the free customs zone or the customs procedure of a free warehouse may be withdrawn by him, if such goods are:
1) on the territory of the SEZ or on the territory of a free warehouse, including after the release of goods by the customs authority;
2) outside the territory of the SEZ or outside the territory of a free warehouse, and in fact, did not depart from the customs territory of the Eurasian Economic Union, provided that the customs declaration for placement of such goods under a different customs procedure is simultaneously filed in accordance with subparagraph 1) of paragraph 6 of Article 287 and subparagraph 1) of paragraph 5 of Article 296 of this Code.
7. Withdrawal of the customs declaration shall be allowed with the permission of the customs authority. Permission of the customs authority or refusal to issue such permission shall be made in the form of an electronic document or a document on paper.
Withdrawal of the customs declaration shall be allowed if, before receiving the appeal of the declarant, the customs authority did not notify the declarant about the place and time of customs inspection of goods declared in the customs declaration, did not take a decision to conduct customs inspection of goods declared in the customs declaration, did not appoint customs examination and (or) did not reveal violations of the customs legislation of the Eurasian Economic Union and (or) customs and other legislation of the Republic of Kazakhstan, entailing administrative or criminal liability.
After the customs inspection of goods, customs examination of goods, the receipt of the results of customs examination, the customs declaration may be withdrawn if, according to the results of their conduct, the violations of the customs legislation of the Eurasian Economic Union and (or) customs and other legislation of the Republic of Kazakhstan, entailing administrative or criminal liability, were not revealed.
8. The provisions of paragraphs 1, 2, 3, 4, 5, 6 and 7 of this article shall not apply in withdrawal of a declaration of goods in cases provided for by paragraph 7 of Article 187 of this Code.
In the cases provided for by paragraph 7 of Article 187 of this Code, the declaration of goods shall be withdrawn upon the application of the declarant, filed in the form of an electronic document or a document on paper.
Article 185. Preliminary customs declaration
1. A declaration of goods with respect to foreign goods in case of preliminary declaration shall be submitted prior to their importation into the customs territory of the Eurasian Economic Union or until the goods are delivered to the place of delivery determined by the customs authority of departure in cases when such goods are transported in accordance with the customs procedure of customs transit.
2. In the case of preliminary customs declaration, information to be indicated in the customs declaration must be declared, except for the following information, which by their nature may not be known to the declarant at the time of submission of the customs declaration:
1) about vehicles which will transport the goods, except for the information on the type of vehicle which will transport the goods;
2) on individual documents confirming the information declared in the customs declaration;
3) other information determined by the Commission, depending on the type of customs declaration and (or) the categories of goods and the type of transport, transporting them.
3. The information, specified in paragraph 2 of this article, not declared in preliminary customs declaration, or declared, but subject to specification, shall be changed (supplemented) in accordance with paragraph 1 of Article 183 of this Code before the release of goods.
4. After importation into the customs territory of the Eurasian Economic Union or after delivery to the place of delivery determined by the customs authority of departure, in cases when goods are transported in accordance with the customs procedure of customs transit, the goods subject to preliminary customs declaration should be placed in the customs control zone specified in the customs declaration, and the goods moved by the water vessels – should be at the place of arrival of the goods specified in the customs declaration.
The declarant shall be obliged to notify the customs authority that registered the customs declaration on placement of goods in the customs control zone specified in the customs declaration or about the location of goods, transported by water vessels, at the place of arrival, to submit to the customs authority the undeclared or updated information by changing (supplementing) the information declared in the customs declaration, or to notify the customs authority about the absence of the need to make such changes (additions).
In the event that the goods, in respect of which the preliminary customs declaration was made, were transported through the customs territory of the Eurasian Economic Union in accordance with the customs procedure of customs transit, the declarant shall notify the customs authority that registered the customs declaration about the placement of goods in the customs control zone after completion of the customs procedure of customs transit.
5. Goods with respect to which a preliminary customs declaration was made may be placed (located) in the customs control zone located in the region of activity of a customs authority other than the customs authority that registered the customs declaration in the following cases:
1) application of peculiarities of customs operations related to the release of goods at the places of arrival in accordance with paragraph 4 of Article 192 of this Code;
2) other cases, determined by the authorized body.
6. In the case of preliminary customs declaration, prohibitions and restrictions shall apply, measures to protect the internal market, in force on the day of registration by the customs authority of the customs document, which changes (supplements) the information declared in the customs declaration, or registration by the customs authority of the notification of the absence of the need to make changes (supplement) in the declaration of goods.
7. The customs authority shall refuse to release goods if, within thirty calendar days from the day following the day of registration of the customs declaration:
1) the goods are not placed in the customs control zone, specified in the customs declaration;
2) in respect of goods transported by water vessels, the customs authority has not issued a permission for their unloading at the place of arrival specified in the customs declaration in accordance with paragraph 4 of this article;
3) the customs authority that registered the customs declaration was not notified of the placement of goods in the customs control zone specified in the customs declaration;
4) the customs authority is not provided with missing information by changing (supplementing) the information declared in the customs declaration, or the customs authority is not notified of the absence of the need to make such changes (supplement).
8. In the event that the time period for the release of goods is extended or it is refused to release goods, the declarant shall be obliged to perform customs operations related to the placement of goods for temporary storage in accordance with Chapter 17 of this Code.
9. The Commission shall have the right to determine the procedure for performance of customs operations with the preliminary customs declaration of goods for personal use, vehicles of international transportation, as well as goods placed under the customs procedure of customs transit, in part not regulated by this article.
Article 186. Incomplete customs declaration
1. Incomplete customs declaration shall be carried out with respect to goods exported from the customs territory of the Eurasian Economic Union.
2. In case of incomplete customs declaration, the information to be indicated in the declaration of goods in accordance with Article 177 of this Code must be declared, except for the following information, which may not be indicated:
1) about the recipient of goods;
2) the country of destination of goods and (or) the trading country;
3) about vehicles used to transport the declared goods;
4) about packages of goods (quantity, type, marking and serial numbers).
3. After the release of goods, the customs declaration of which was carried out in accordance with this article, the declarant shall be obliged to provide the customs authority with the missing information by changing (supplementing) the information declared in the declaration of goods, not later than eight months from the date of the release of goods.
4. The provisions of this Article shall not apply to certain categories of goods in accordance with the list approved by the authorized body.
Article 187. Periodic customs declaration
1. Periodic customs declaration shall be carried out with the aggregate compliance with the following conditions:
1) a declaration of goods is filed with respect to all goods that will be transported across the customs border of the Eurasian Economic Union in two or more batches during the period of delivery for the fulfillment of obligations under one transaction, and in the absence of a transaction, - under one document confirming the right of possession, use or disposal of goods, or under one document on the conditions of processing of goods in the customs declaration of processed products;
2) goods, that will be transported across the customs border of the Eurasian Economic Union in two or more batches, have the same code (same codes) at the level of ten digits in accordance with the Commodity nomenclature of foreign economic activity in each subsequent consignment during the delivery period;
3) all goods that will be transported across the customs border of the Eurasian Economic Union in two or more consignments during the delivery period:
when exporting from the customs territory of the Eurasian Economic Union - are moved through the same checkpoint and customs declaration of such goods is made in the same customs authority;
when importing into the customs territory of the Eurasian Economic Union – the customs declaration of such goods is made in the same customs authority.
2. The declaration of goods shall be filed before the declared delivery period. The delivery period shall be the period declared by the declarant, which does not exceed thirty-one calendar days and during which it is planned:
1) to present to the customs authority the goods imported into the customs territory of the Eurasian Economic Union;
2) to ship goods, exported from the customs territory of the Eurasian Economic Union (to hand over the goods to the carrier who will carry out the international transportation of goods or to the first carrier in the course of international transportation of goods with transshipment (transfer) to another vehicle for the purpose of exporting goods from the customs territory of the Eurasian Economic union).
3. In case of periodic customs declaration, the importation of goods into the customs territory of the Eurasian Economic Union or the export of goods from the customs territory of the Eurasian Economic Union in an amount exceeding the quantity declared in the declaration of goods shall not be allowed, except in cases determined by the Commission.
4. In the event of periodic customs declaration, the information to be specified in the declaration of goods in accordance with Article 177 of this Code, based on the quantity of goods planned to be transported across the customs border of the Eurasian Economic Union during the declared delivery period, must be declared, except for the following information, which by its nature may not be known to the declarant at the time of filing a declaration of goods:
1) about vehicles which will transport goods, except for information on the type of transport which will transport goods;
2) on individual documents confirming the information declared in the customs declaration;
3) other information determined by the Commission, depending on the categories of goods and the type of transport, transporting them.
5. After the end of the declared period for delivery of goods, the customs declaration of which was carried out in accordance with this article, the declarant shall be obliged to provide the customs authority with the missing information, as well as information on the actual quantity of goods by changing (supplementing) the information declared in the declaration of goods, not later than one month from the day following the day:
1) of the end of the delivery period during which the goods were imported into the customs territory of the Eurasian Economic Union;
2) of the actual export from the customs territory of the Eurasian Economic Union of the entire consignment of goods declared in the declaration of goods.
The change (supplement) of the information declared in the declaration of goods shall be carried out taking into account the actual quantity of the imported or exported goods.
6. Goods subject to periodic customs declaration and which are intended for export from the customs territory of the Eurasian Economic Union must be actually exported from the customs territory of the Eurasian Economic Union within six months from the day following the day of the end of the delivery period.
The specified period shall be prolonged by the customs authority, which produced the goods, on the motivated appeal of the declarant for a period not exceeding three months from the date of its expiry.
7. In the event that during periodic customs declaration the goods declared in the declaration of goods were not presented to the customs authority that registered such declaration of goods during the declared period or were not actually exported from the customs territory of the Eurasian Economic Union within the period established by paragraph 6 of this article, such a declaration of goods must be withdrawn in accordance with paragraph 8 of Article 184 of this Code.
8. In the event that the declarant fails to withdraw the declaration within the established period in accordance with paragraph 7 of this article, the customs authority shall annul the release of goods in accordance with paragraph 5 of Article 192 of this Code.
9. The customs authority shall refuse to apply periodic customs declaration:
1) when the supposed movement of goods does not meet the requirements established by this article for periodic customs declaration;
2) persons who are in arrears with customs payments, taxes, special, anti-dumping, countervailing duties;
3) persons in respect of whom a bankruptcy case has been initiated.
10. In case of periodic customs declaration, customs duties and taxes shall be paid before the release of goods on the declaration of goods filed before the beginning of the delivery period.
11. The customs authority shall record and control the movement of each delivery of the consignment of goods during the entire declared delivery period.
The peculiarities of conducting customs control in respect of goods declared during periodic customs declaration shall be approved by the authorized body.
Article 188. Periodic customs declaration of goods of the Eurasian Economic Union imported to the territory of SEZ, free warehouse or exported from the territory of SEZ, free warehouse
1. Periodic customs declaration of goods of the Eurasian Economic Union imported into the territory of the SEZ, free warehouse or exported from the territory of a free economic zone, shall be allowed with aggregate compliance with the following conditions:
1) a declaration of goods is filed with respect to all goods of the Eurasian Economic Union, which are imported to the territory of the SEZ, free warehouse or exported from the territory of the SEZ, free warehouse in two or more batches during the delivery period against the fulfillment of obligations under one transaction, and in the absence of a transaction – under one document confirming the right to own, use or dispose the goods;
2) goods of the Eurasian Economic Union, which are imported into the territory of the SEZ, free warehouse or exported from the territory of the SEZ, free warehouse in two or more batches, have the same code (same codes) at the level of ten digits in accordance with the Commodity nomenclature of foreign economic activity of the Eurasian Economic Union in each subsequent batch during delivery;
3) all goods of the Eurasian Economic Union are imported into the territory of one SEZ , one free warehouse or exported from the territory of one SEZ, one free warehouse;
4) customs declaration of goods of the Eurasian Economic Union, which are imported into the territory of the SEZ, free warehouse or exported from the territory of the SEZ, is carried out in the same customs authority.
2. The declaration of goods shall be filed before the declared delivery period. The delivery period shall be the period declared by the declarant, which does not exceed thirty-one calendar days and during which it is planned:
1) to present to the customs authority the goods imported into the customs territory of the Eurasian Economic Union;
2) to ship goods exported from the customs territory of the Eurasian Economic Union (to hand over goods to the carrier who will carry out international transportation of goods or to the first carrier in the course of international transportation of goods with transshipment (transfer) to another vehicle for the purpose of exporting goods from the customs territory of the Eurasian Economic union).
3. In case of periodic customs declaration of goods of the Eurasian Economic Union, the import into the territory of the SEZ, free warehouse or export from the territory of the SEZ, a free warehouse in an amount exceeding the quantity declared in the declaration of goods, shall not be allowed.
4. In case of periodic customs declaration, information to be specified in the declaration of goods in accordance with Article 177 of this Code, based on the quantity of goods planned for import into the territory of the SEZ, free warehouse or export from the territory of the SEZ, during the declared delivery period, must be declared, except for the following information, which by its nature may not be known to the declarant at the time of filing the declaration of goods:
1) about vehicles which will transport goods, except for the information on the type of transport which will transport the goods;
2) on separate documents confirming the information declared in the customs declaration.
5. After the end of the declared period for delivery of goods of the Eurasian Economic Union, the customs declaration of which was carried out in accordance with this article, the declarant shall be obliged to provide the customs authority with the missing information, as well as information on the actual quantity of goods of the Eurasian Economic Union by changing (supplementing) the information declared in the declaration of goods, not later than ten calendar days from the day following the day of the end of the delivery period, during which the goods were imported into the territory of the SEZ, free warehouse or exported from the territory of the SEZ, free warehouse.
6. The declaration of goods submitted in the course of periodic customs declaration in accordance with this article shall be withdrawn in accordance with paragraph 5 of Article 184 of this Code if, within ten calendar days after the end of the declared delivery period, the goods of the Eurasian Economic Union during the declared period:
1) when imported into the territory of the SEZ, free warehouse - were not presented to the customs authority;
2) when exported from the territory of the SEZ, free warehouse – actually were not exported from the territory of the SEZ, free warehouse.
7. In the event that the declarant fails to withdraw the declaration of goods in accordance with paragraph 6 of this article, the customs authority shall annul the release of goods in accordance with paragraph 5 of Article 192 of this Code.
8. The customs authority shall refuse to apply periodic customs declaration in accordance with this article:
1) when the supposed movement of goods of the Eurasian Economic Union does not meet the requirements established for periodic customs declaration;
2) persons who are in arrears with customs payments, taxes, special, anti-dumping, countervailing duties;
3) persons in respect of whom a bankruptcy case has been initiated.
9. In case of periodic customs declaration, the measures of customs and tariff regulation, prohibitions and restrictions, measures to protect the internal market, tax legislation of the Republic of Kazakhstan, in force on the day of registration by the customs authority of the declaration of goods filed before the beginning of the delivery period, shall apply.
10. The customs authority shall record and control the movement of each delivery of a consignment of goods during the entire declared delivery period.
Article 189. Temporary customs declaration
1. Temporary customs declaration by submitting a temporary declaration of goods shall be allowed in the following cases:
1) movement of goods across the customs border of the Eurasian Economic Union by pipeline transport;
2) for goods for which accurate information on the quantity and (or) customs value cannot be provided.
3) export of goods from one free warehouse and further import of these goods to another free warehouse when moving them by pipeline transport.
2. The time period during which the delivery of goods released in accordance with the declared customs procedure is carried out from the place of performance of customs operations or departure during exportation from the territory of the Republic of Kazakhstan, as well as from the place of arrival or importation into the territory of the Republic of Kazakhstan, shall not exceed a calendar month (hereinafter in this article - the delivery period). At that, the places of departure and importation of goods transported by pipeline transport shall be the places of installation of meters that are located on the territory of the Republic of Kazakhstan or outside it in accordance with Article 375 of this Code.
A temporary declaration of goods shall be accepted by the customs authorities not earlier than fifteen calendar days before the beginning of delivery.
3. After the delivery of goods, the declarant must submit a complete declaration of goods in accordance with this paragraph.
Submission of a complete declaration of goods shall be made not later than ninety calendar days from the day following the day of the expiry of the delivery period for goods declared in the temporary declaration of goods.
On the motivated appeal of the declarant, the deadline for filing a complete declaration (complete declarations) shall be extended by the customs authority for the period necessary for completion of the delivery, but not more than five working days.
4. A document confirming the actual exportation of goods transported by pipeline transport from the customs territory of the Eurasian Economic Union or the actual importation of goods transported by pipeline transport to the territory of the Eurasian Economic Union shall be a complete declaration of goods with the marks of the customs authority that conducted the customs declarations of such goods.
5. In a temporary declaration of goods, information shall be declared on the approximate quantity of goods, their preliminary customs value on the day of filing, determined on the basis of the estimated price of goods stipulated in the agreement (contract) on the basis of which the goods are moved.
Information about vehicles under temporary customs declaration shall not be indicated if such information is not known at the time of submission of the temporary customs declaration.
The quantity of the moved goods should not exceed the quantity declared in the temporary declaration of goods.
6. In case of temporary customs declaration, the legislation of the Eurasian Economic Union and the Republic of Kazakhstan shall apply, including measures of customs and tariff regulation, rates of export customs duties, rates of customs fees for customs declaration, tax rates, benefits for payment of export customs duties, tax benefits, prohibitions and restrictions, measures to protect the internal market, exchange rates that are effective on the day of registration by the customs authority of the temporary declaration of goods.
7. In the event that, at the time of submission of the temporary customs declaration, no particular buyer (recipient) is identified, the declarant shall submit one temporary customs declaration for delivery of goods under one agreement (contract), followed by the submission of several complete customs declarations in accordance with the number of actual buyers (recipients).
8. Customs duties and taxes shall be paid before the release of goods by customs authorities when filing a temporary customs declaration. If the amount of customs duties and taxes payable increases as a result of the clarification of the information specified in paragraph 4 of this article, the additional payment shall be made upon submission of a complete declaration of goods before they are released by the customs authorities. Penalties in this case shall not be accrued. Repayment of the unduly or erroneously paid amounts of customs duties, customs fees, taxes shall be carried out in accordance with Chapter 11 of this Code.
9. If, after the expiry of the time periods, specified in part two or three of paragraph 3 of this article, after the expiry of the delivery period, the goods are not moved across the customs border of the Eurasian Economic Union, a temporary declaration of goods in which such goods were declared shall be subject to withdrawal in the order, defined by Article 184 of this Code.
Footnote. Article 189 as amended by the Law of the Republic of Kazakhstan № 241-VІ dated 02.04.2019 (shall be enforced from 01.01.2018); dated 06.04.2024 № 71-VIII (effective sixty calendar days after the date of its first official publication).Article 190. Peculiarities of customs declaration of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form
1. The goods in unassembled or disassembled form, including in incomplete or uncompleted form, transported across the customs border of the Eurasian Economic Union in the form of separate components within a specified period, may be declared by filing several declarations of goods with respect to the components of such goods, indicating the code in accordance with the Commodity nomenclature of foreign economic activity, corresponding to the code of goods in a complete or completed form.
A component of goods shall be a component of goods in a complete or completed form, which is indicated as such part in the decision on classification of goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form, taken in accordance with paragraph 3 of Article 41 of this Code (hereinafter in this article - decision on classification of goods).
2. Peculiarities of customs declaration of goods, established by this article, shall apply when placing the goods under the customs procedure for release for domestic consumption, the customs procedure of export, the customs procedure of customs warehouse, the customs procedure of free customs zone, the customs procedure of free warehouse, the customs procedure of re-export and the customs procedure of re-import.
3. Peculiarities of customs declaration of goods, established by this article, shall apply with simultaneous observance of the following conditions:
1) in respect of goods a decision on classification of goods is issued;
2) the declarant of the components of goods is the person to whom the decision on classification of goods was issued;
3) the customs declaration of all components of goods is carried out by one customs authority;
4) the components of goods are imported into the customs territory of the Eurasian Economic Union to the address of one recipient or are exported from such territory from one sender;
5) the components of goods are imported into the customs territory of the Eurasian Economic Union or exported from the customs territory of the Eurasian Economic Union within a single transaction.
4. After receiving a decision on classification of goods before filing a declaration of goods for the first component of the goods, the declarant shall notify the customs authority about the planned deliveries of the components of goods in the form and in the order approved by the authorized body.
5. When importing foreign goods into the customs territory of the Eurasian Economic Union, the customs declaration of the components of goods may be carried out with the peculiarities, specified in Article 185 of this Code.
6. In the customs declaration of the components of goods in accordance with this article, the measures of customs and tariff regulation, rates of export customs duties, tax rates, benefits for payment of export customs duties and taxes, prohibitions and restrictions, measures to protect the internal market, established with respect to the goods in complete or completed form and acting on the day of registration by the customs authority of the declaration of goods with respect to the components of the goods, shall apply.
7. The declaration of goods with respect to the last component of goods, in complete or completed form, must be filed within a period not exceeding two years from the date of registration of the declaration of goods with respect to the first component of such goods, except for the cases of extension of the specified period.
The time period, specified in part one of this paragraph, may be extended by the customs authority upon a written application of the declarant for a period necessary for the full delivery of all components of the goods, but not more than one year (hereinafter in this article - application for extension of the time period). The said application shall be submitted by the declarant before the expiry of the period provided for in part one of this paragraph.
The application for extension of the time period must be accompanied by documents confirming the need for such an extension, as well as information on extension of the validity of such a decision by the authorized body that issued the decision on classification.
The time for consideration of the application for extension of the time period by the customs authority shall not exceed ten working days calculated from the date of registration of the said application in the customs authority.
8. If the deadline has been violated for submitting a declaration of goods with respect to the last component of the goods and (or) if prior to the expiry of such period the decision to classify goods has ceased to be effective or has been withdrawn, the information, contained in the declarations of goods with respect to the components of goods, the release of which was made before termination or withdrawal of such decision, shall be changed (supplemented), related to the replacement of the code of goods in the complete or completed form in accordance with the Commodity nomenclature of foreign economic activity by the codes of components of goods in accordance with the Commodity nomenclature of foreign economic activity.
Changes (supplement) to the information, contained in the declaration of goods with respect to the components of the goods shall be introduced by the declarant in the manner established in accordance with Article 183 of this Code, within a period not exceeding thirty calendar days from the day of expiry of the period established in accordance with paragraph 7 of this article, or the notification of the declarant on termination of the action or withdrawal of the decision on classification of goods, if the effect of the decision on classification of goods is terminated or such decision is withdrawn on other grounds than the expiry of the period specified in accordance with paragraph 7 of this article.
9. The procedure for customs clearance and peculiarities of the customs control of goods in unassembled or disassembled form, including in incomplete or uncompleted form, transported across the customs border of the Eurasian Economic Union, shall be approved by the authorized body.
Article 191. Filling out a customs declaration by an official of customs authority
For the purposes of customs declaration of goods at the choice of the person, the officer of the customs authority shall be allowed to fill out the transit declaration, the passenger customs declaration, the declaration for vehicle, as well as the declaration of goods in fulfillment of customs operations connected with placement of goods under the customs procedure of export, in accordance with this article.
Cases and the procedure for filling out the customs declarations by an official of a customs authority, as well as the peculiarities of performance of customs operations related to such filling, shall be approved by the authorized body.
Chapter 19. RELEASE OF GOODS AND CUSTOMS OPERATIONS RELATED TO THE RELEASE OF GOODS
Article 192. General provisions on release of goods and procedure for performance of customs operations related to the release of goods and its cancellation
1. The release of goods shall be made by the customs authority provided that the person has respected the conditions for placement of goods under the declared customs procedure or conditions established for the use of certain categories of goods not subject to placement under customs procedures in accordance with this Code, except for the cases when such condition as compliance with prohibitions and restrictions in accordance with the Treaty on the Union and (or) this Code may be confirmed after the release of goods.
2. The release of goods shall be formalized using the information system of the customs authority by forming an electronic document or by putting appropriate marks on the customs declaration on paper or on an application for the release of goods before filing a declaration of goods, submitted on paper.
3. Customs operations related to the release of goods shall be carried out by the customs authority within the time periods, provided for in Article 193 of this Code or the time periods, established by the Commission in accordance with paragraph 10 of Article 193 of this Code in the manner determined by the Commission, and in part not regulated by the Commission, - in the manner, determined by the authorized body.
4. When using the information declared in the declaration of goods in the form of an electronic document filed in accordance with Article 185 of this Code as preliminary information in accordance with Article 31 of this Code, it shall be allowed to release and perform customs operations related to the release of goods under such a declaration of goods in the places of arrival in cases determined by the risk management system.
When filing a declaration of goods in accordance with Article 185 of this Code, it shall be allowed to release goods and perform customs operations related to the release of goods under such declaration of goods with respect to goods located in the zone of activity of the customs authority other than the customs authority that registered the declaration of goods, in other cases established by the authorized body in accordance with subparagraph 2) of paragraph 5 of Article 185 of this Code.
The peculiarities of fulfillment of customs operations related to the release of goods specified in parts one and two of this paragraph shall be approved by the authorized body.
5. In the event of withdrawal of the customs declaration in the cases provided for by paragraphs 4, 5 and 6 of Article 184, paragraph 7 of Article 187 of this Code, and also in the case provided for by paragraph 8 of Article 187 of this Code, the customs body shall annul the release of goods.
The Commission and the authorized body in cases provided for by the Commission may determine the cases and conditions where the release of goods can be annulled by the customs authority on the basis of a motivated appeal of the declarant.
The annulment of the release of goods shall be formalized using the information system of the customs authority by forming an electronic document or by putting appropriate marks on the customs declaration on paper.
The procedure for performing customs operations related to the annulment of the release of goods shall be determined by the Commission, and in part not regulated by the Commission, - by the authorized body.
6. In the event that information on two or more goods is declared in the declaration of goods, the customs authority shall release the goods in respect of which the release conditions specified in paragraph 1 of this article are respected.
7. The customs authority in an electronic form shall notify the person, performing temporary storage of goods, about the release of goods, in respect of which the release of goods has been made, and in the cases established by this Code, - and other persons in the presence of interaction of the information system of the customs authority and information systems of such persons, within the time period, not later than three hours of the customs authority's working hours, calculated from the moment of release of goods.
8. In the cases provided for in Articles 194, 195, 196 and 202 of this Code, as well as in respect of goods for personal use, vehicles of international transportation and supplies, the release of goods shall be made in accordance with this article, taking into account the conditions and (or) peculiarities of the customs operations for the release of goods defined in Articles 194, 195, 196 and 202 and Chapters 39, 40 and 41 of this Code.
9. In the cases provided for by international treaties of the Republic of Kazakhstan, the customs authority shall release the goods in accordance with this article, as well as put marks about the release of goods on commercial, transport (traffic) documents provided for by such international treaties of the Republic of Kazakhstan, or on annulling the release of goods on commercial, transport (traffic) documents, which have the marks about the release of goods.
Article 193. Time period for release of goods
1. The release of goods must be completed by the customs authority within four hours from the moment of registration of the customs declaration or from the moment of occurrence of one of the circumstances specified in paragraph 2 of this article, and in cases where the customs declaration is registered less than four hours before the end of the working time of the customs authority or one of the circumstances specified in paragraph 2 of this article occurred less than four hours before the end of the working time of the customs authority - within four hours from the commencement of the working hours of the customs authority, except as provided in this Article.
2. With the preliminary customs declaration of goods, the time period for the release of goods provided for in this Article shall be calculated from the moment of occurrence of one of the following circumstances:
1) the change (supplement) of the information declared in the customs declaration - provided that the customs authority that registered the customs declaration received a notification of the placement of goods in the customs control zone specified in the customs declaration, and in respect of goods transported by water vessels - the customs authority issued a permission for their unloading at the place of arrival specified in the customs declaration in accordance with paragraph 4 of Article 185 of this Code;
2) receipt by the customs authority that registered the customs declaration of the notification of placement of goods in the customs control zone specified in the customs declaration, and in respect of goods transported by the water vessels, - the issuance by the customs authority of the permission to unload them at the place of arrival specified in the customs declaration in accordance with paragraph 4 of Article 185 of this Code, - provided that the customs authority is notified of the absence of the need to make changes (supplement) to the submitted customs declaration or the changes (supplement) are included in the information declared in the customs declaration prior to receipt by the customs authority of a notification about the placement of goods in the customs control zone specified in the customs declaration or the receipt of the permission to unload at the place of arrival specified in the customs declaration in accordance with paragraph 4 of Article 185 of this Code in respect of goods carried by water vessels.
3. The release of goods must be completed not later than one working day following the day of registration of the customs declaration or the day when one of the circumstances specified in paragraph 2 of this article occurs, if one of the following circumstances occurs within the time specified in paragraph 1 of this article:
1) the customs authority in accordance with paragraphs 1 and 4 of Article 410 of this Code requested documents confirming the information declared in the customs declaration, and (or) a decision was taken to conduct customs control in other forms or to apply measures ensuring the conduct of customs control;
2) the declarant appealed to the customs authority with a reasoned request to change (supplement) the information declared in the customs declaration, in accordance with paragraph 1 of Article 183 of this Code;
3) the declarant does not comply with the requirement of the customs authority to change (supplement) the information declared in the customs declaration, in accordance with paragraph 2 of Article 183 of this Code.
4. The period for the release of goods specified in paragraph 3 of this article may be extended by the time necessary for:
1) the conduct or completion of the initiated customs control with the use of the forms of customs control provided for by this Code and (or) measures ensuring the conduct of customs control;
2) fulfillment of the requirements of the customs authority on the change (supplement) of the information declared in the customs declaration, in accordance with paragraph 2 of Article 183 of this Code;
3) provision of security for fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in accordance with Articles 195 and 196 of this Code.
5. The period for the release of goods shall be extended with the permission of the head of the customs authority, the deputy head of the customs authority authorized by him or the persons who replace them.
6. In case of extension of the period for the release of goods, the release of goods must be completed by the customs authority not later than ten working days from the day following the day of registration of the customs declaration or the day of occurrence of one of the circumstances specified in paragraph 2 of this article, unless otherwise established by this Code.
When the time for the release of goods placed under the customs procedure of customs transit is extended, the release of goods must be completed by the customs authority not later than five working days from the day following the day of registration of the transit declaration or the day of the onset of one of the circumstances specified in paragraph 2 of this article.
7. In the event that the verification of customs, other documents and (or) information cannot be completed within the period established by paragraph 6 of this article and the release of goods in accordance with Article 195 of this Code cannot be made in the case provided for in paragraph 5 of Article 195 of this Code, the time period for the release of goods shall be extended with the permission of the head of the customs authority, deputy head of the customs authority, authorized by him or persons who replace them, from the day following the day of expiry of the time period established by paragraph 6 this article, for the period of duration of such a verification.
8. In the event that a customs examination is appointed and for its completion a longer period than the period established by paragraph 6 of this article is required and the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is not secured in accordance with Article 196 of this Code, or the release of goods in accordance with Article 196 of this Code cannot be made in the case stipulated by paragraph 5 of Article 196 of this Code, the time period for the release of goods shall be extended with the permission of the head of the customs authority, deputy head of the customs authority, authorized by him or persons who replace them, from the day following the day of the expiry of the period established by paragraph 6 of this article, for the period of duration of customs examination.
9. When extending the time period for the release of goods in accordance with paragraphs 4, 5, 6, 7 and 8 of this article, the customs authority shall send to the declarant or customs representative a notification about such extension specifying the grounds for extending the time period for the release of goods not later than one working day following the day of issuance of the permission.
10. The Commission may set a shorter period for the release of goods than the periods specified in paragraphs 1 and 3 of this article.
11. The time period for the release of goods may be suspended in accordance with Article 198 of this Code and (or) international treaties within the framework of the Eurasian Economic Union.
Article 194. Peculiarities of fulfillment of customs operations and the release of goods before filing a declaration of goods
1. In accordance with the customs procedure for release for domestic consumption, the following may be declared for the release before the declaration of goods is filed:
1) the goods specified in paragraph 1 of Article 147 of this Code, as well as those specified by the Commission in accordance with paragraph 2 of Article 147 of this Code;
2) the goods imported as part of investment projects determined in accordance with the Entrepreneurship Code of the Republic of Kazakhstan. For the purposes of this subparagraph, the authorized investment body shall send to the authorized body a list of goods imported as part of investment projects in accordance with the procedure and time periods, established by a joint act of such authorized bodies;
3) the categories of goods on the list approved by the Commission, imported by certain categories of legal entities that meet the criteria determined by the Commission.
2. Goods may be declared for release before filing a declaration of goods in accordance with the customs procedure for processing in the customs territory, the customs procedure of a free customs zone, the customs procedure of a free warehouse, the customs procedure of temporary import (admission) without payment of customs duties and taxes, as well as in accordance with other customs procedures, determined by the Commission.
3. When declaring the goods for the release of goods before the declaration of goods is filed, the person who acts as the declarant of the goods when submitting the declaration of goods shall file an application to the customs authority for the release of goods before filing a declaration of goods in the form of an electronic document or a document on paper.
An application for the release of goods before filing a declaration of goods shall be filed by a person who can act as a declarant of goods (hereinafter - the person who applied for the release of goods before filing a declaration of goods).
The application for the release of goods before filing a declaration of goods must contain information about the person who will act as a declarant, about the selected customs procedure and other information necessary for the release of goods, determined by the Commission, depending on the type of application for the release of goods before filing a declaration of goods, about a person, who will act as a declarant, about the categories of goods and customs procedures.
The form of the application for the release of goods before filing a declaration of goods, the structure and format of such an application in the form of an electronic document, the procedure for their completion shall be determined by the Commission.
4. Together with the application for the release of goods before filing a declaration of goods submitted as a document on paper, the following must be submitted:
1) documents confirming compliance with the conditions under which, in accordance with paragraph 13 of this article, the customs authority shall release the goods before filing a declaration of goods;
2) commercial or other documents containing information about the consignor and consignee of goods, the country of origin and the country of destination of goods, the goods (name, trademark, name of the place of origin of goods that is an intellectual property object, included in the unified customs register of intellectual property objects of the member states of the Eurasian Economic Union and (or) the customs register of intellectual property objects of the Republic of Kazakhstan, description, code in accordance with the Commodity nomenclature of foreign economic activity at the level of at least the first six digits, quantity, gross weight and cost). In the absence of necessary information in the documents specified in this subparagraph, such information shall be indicated in the application for the release of goods before filing a declaration of goods.
5. The documents specified in paragraph 4 of this article may not be submitted to the customs authority if information on such documents and (or) information from them can be obtained in accordance with paragraph 2 of article 146 of this Code.
6. The filing of an application for the release of goods before filing a declaration of goods submitted in the form of an electronic document shall be accompanied by the submission of documents confirming compliance with prohibitions and restrictions, the documents confirming the provision of security for the fulfillment of the obligation to pay customs duties and taxes, if information about such documents and (or) information from them cannot be obtained by the customs authority in accordance with paragraph 2 of Article 146 of this Code.
7. An application for the release of goods before filing a declaration of goods shall be submitted to the customs authority, entitled to register customs declarations and to which a declaration of goods shall be subsequently submitted.
8. When declaring the goods for the release before filing a declaration of goods, such goods must be located on the territory of the Republic of Kazakhstan.
9. The person who applied for the release of goods before filing a declaration of goods shall be liable under the laws of the Republic of Kazakhstan for non-compliance with the requirements of the customs legislation of the Eurasian Economic Union, including for specifying inaccurate information in the application for the release of goods before filing a declaration of goods, submission of invalid documents, including forged and (or) containing knowingly false (unreliable) information, failure to submit a declaration of goods within the prescribed time period.
10. The customs authority shall register an application for the release of goods before filing a declaration of goods or refuse to register it within one hour of the working hours of the customs authority from the moment of submitting such an application in the manner determined by the Commission, and in part not regulated by the Commission, - in the manner, determined by the authorized body.
11. From the moment of registration, the application for the release of goods before filing a declaration of goods shall become a document confirming the facts of legal significance.
12. The customs authority shall refuse to register an application for the release of goods before filing a declaration of goods on the following grounds:
1) an application for the release of goods before filing a declaration of goods was submitted to a customs authority that is not authorized to register customs declarations;
2) an application for the release of goods before filing a declaration of goods was submitted by an unauthorized person or not signed or duly certified;
3) an application for the release of goods before filing a declaration of goods on paper is not compiled according to the established form, the structure and format of the application in the form of an electronic document do not correspond to the established structure and format of such an application;
4) in the application for the release of goods before filing a declaration goods, the information to be indicated in accordance with part three of paragraph 3 of this article is not indicated;
5) together with the application for the release of goods before filing a declaration of goods submitted in the form of a document on paper, the documents specified in paragraph 4 of this article are not submitted;
6) together with the application for the release of goods before filing a declaration of goods submitted in the form of an electronic document, documents are not submitted in accordance with paragraph 6 of this article;
7) the existence on the day of filing of an application for the release of goods before filing a declaration of goods from the person who filed such an application, of the obligation, not performed within the period, established by paragraph 16 of this article and paragraph 4 of Article 540 of this Code, for filing a declaration of goods with respect to goods the release of which was previously fulfilled before filing a declaration of goods;
8) the goods, in respect of which an application was filed for the release of goods before filing a declaration of goods, are not located on the territory of the Republic of Kazakhstan.
13. The release of goods before filing a declaration of goods shall be fulfilled by the customs authority provided that the person who applied for the release of goods before filing a declaration of goods:
1) observed the provisions of paragraphs 1 and 2 of this article or the provisions of paragraph 1 of Article 540 of this Code, if an application for the release of goods before filing a declaration of goods is filed by an authorized economic operator;
2) observed the conditions for placement of goods under the declared customs procedure, except for the conditions for payment of customs duties, taxes, special, anti-dumping, countervailing duties, as well as cases where such condition as compliance with prohibitions and restrictions in accordance with the Treaty on the Union and (or) this code can be confirmed after the release of goods;
3) provided a security for fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods referred to in paragraph 1 of this article, except for the goods referred to in paragraph 14 of this article, and also except for the case when provision of security for fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is not required in accordance with paragraph 5 of Article 540 of this Code.
14. Provision of security for fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties shall not be required in respect of:
1) goods needed to eliminate the consequences of natural disasters, natural and man-made emergency situations;
2) military products necessary to perform peacekeeping actions or to conduct exercises;
3) humanitarian and technical assistance;
4) the national currency of the Republic of Kazakhstan, foreign currency, other currency values, precious metals, including gold, imported by the National Bank of the Republic of Kazakhstan and its branches;
5) aircraft engines, spare parts and equipment necessary for the repair and (or) maintenance of civilian passenger aircraft and (or) aircraft engines to them, in the case, if such goods are exempted from payment of the import customs duty in accordance with the Treaty on the Union;
6) other goods determined by the risk management system.
15. Security for fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties shall be provided in accordance with Chapter 10 and Article 139 of this Code.
16. A declaration of goods with respect to goods, released in accordance with this article shall be filed by the person who applied for the release of goods before filing a declaration of goods not later than the 10th day of the month following the month of the release of goods, or, within the time period, determined by paragraph 4 of Article 540 of this Code.
Calculation of the time period specified in this paragraph shall be made taking into account the provisions of paragraph 6 of Article 6 of this Code.
17. The customs authority, following the results of the verification of a declaration of goods in accordance with Article 182 of this Code and observance of the conditions for placement of goods under the declared customs procedure, which in accordance with subparagraph 2) of paragraph 13 of this article were not observed during the release of goods, shall form and send to the declarant an electronic document or shall put appropriate marks on a declaration of goods submitted on paper and (or) commercial, transport (traffic) documents containing information on the release of goods before filing a declaration of goods.
18. In the course of customs operations and the release of goods before filing a declaration of goods, the measures of customs and tariff regulation, the tax legislation of the Republic of Kazakhstan, the rates of special, anti-dumping, countervailing duties and exchange rates in force on the day of registration by the customs authority of an application for the release of goods before filing a declaration of goods, shall apply.
19. Release of goods before filing a declaration of goods shall be made within the time periods, established by Article 193 of this Code. At that, the time period for the release of goods before filing a declaration of goods shall be calculated from the date of registration of the application for the release of goods before filing a declaration for goods.
20. The procedure for performing customs operations related to the release of goods before filing a declaration of goods shall be determined by the authorized body, unless otherwise provided by the Commission.
21. Customs operations related to the release of goods before filing a declaration of goods, the declarant of which will be the authorized economic operator, shall be carried out taking into account Article 540 of this Code.
Article 195. Peculiarities of the release of goods before completion of verification of customs, other documents and (or) information
1. The release of goods before completion of verification of customs, other documents and (or) information that cannot be completed within the time period of release of goods shall be made by the customs authority provided that customs duties, taxes, special, antidumping, countervailing duties are paid in the amount calculated in the declaration of goods, and secured to fulfill the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in the amount determined in accordance with paragraphs 3 and 4 of Article 104 and paragraphs 4 and 7 of article 139 of the Code, except as specified in paragraphs 2 and 3 of this article.
2. Security for fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties shall not be provided in the following cases:
1) the declarant of goods is the authorized economic operator;
2) other cases, defined by the risk management system.
3. In the event that customs operations on behalf and at the instruction of the declarant are performed by the customs representative and such customs representative in accordance with Article 494 of this Code bears joint responsibility with the declarant to pay customs duties, taxes, special, anti-dumping, countervailing duties, the security for fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties shall not be provided if the customs representative observes the following conditions:
1) the absence on the day of the release of goods of the debt on customs payments, taxes and (or) debts on special, anti-dumping, countervailing duties, penalties, interest as of the date of registration of the declaration of goods, as well as the absence of facts of collection by the customs authority of debts on customs duties, taxes and (or) debt on special, anti-dumping, countervailing duties, interest, at the expense of security for fulfillment of the obligation to pay customs duties and taxes of the person, performing activities in customs area;
2) providing the customs authority with an obligation to fulfill the obligation to pay customs duties and taxes at the expense of security for fulfillment of the obligation to pay customs duties and taxes of a person, performing activities in customs area, in cases of failure to provide documents and information by the declarant and (or) adoption by the customs authority of the decision, entailing the need to fulfill the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties;
3) other conditions determined by the Commission.
4. Security for fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties shall be provided in accordance with Chapter 10 and Article 139 of this Code.
5. The provisions of paragraph 1 of this Article shall not apply if the customs authority reveals the signs indicating the possibility of applying prohibitions and restrictions in respect of the goods and (or) measures to protect the internal market, established in a different form than special, anti-dumping, countervailing duties and (or) other duties, established in accordance with Article 50 of the Treaty on the Union, and if the declarant does not confirm their compliance.
Article 196. Peculiarities of the release of goods when a customs examination is appointed
1. The release of goods before the receipt of the results of the customs examination appointed before the release of goods shall be made by the customs authority provided that customs duties, taxes, special, anti-dumping, countervailing duties are paid in the amount calculated in the declaration of goods, and security for fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is provided in the amount determined in accordance with paragraphs 3 and 4 of Article 104 and paragraphs 4 and 7 of Article 139 of this Code, except for the cases provided for in paragraphs 2 and 3 of this article.
2. Security for fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties shall not be provided in the following cases:
1) the declarant of goods is the authorized economic operator;
2) other cases, determined by the risk management system.
3. In the event that customs operations on behalf and at the instruction of the declarant are performed by the customs representative and such customs representative in accordance with Article 494 of this Code bears joint responsibility with the declarant to pay customs duties, taxes, special, anti-dumping, countervailing duties, the security for fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties shall not be provided if the customs representative observes the following conditions:
1) the absence on the day of the release of goods of the debt on customs payments, taxes and (or) debts on special, anti-dumping, countervailing duties as of the date of registration of the declaration of goods, as well as the absence of facts of collection by the customs authority of debts on customs duties, taxes and (or) debt on special, anti-dumping, countervailing duties at the expense of security for fulfillment of the obligation to pay customs duties and taxes of the person, performing activities in customs area;
2) providing the customs authority with an obligation to fulfill the obligation to pay customs duties and taxes at the expense of security for fulfillment of the obligation to pay customs duties and taxes of a person, performing activities in customs area, in cases of failure to provide documents and information by the declarant and (or) adoption by the customs authority of the decision, entailing the need to fulfill the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties;
3) other conditions determined by the Commission.
4. Security for fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties shall be provided in accordance with Chapter 10 and Article 139 of this Code.
5. The provisions of paragraph 1 of this Article shall not apply if the customs authority discovers signs indicating the possibility of applying prohibitions and restrictions in respect of goods and (or) measures to protect the internal market established in a different form than special, anti-dumping, countervailing duties and (or) other duties, established in accordance with Article 50 of the Treaty on the Union, and if the declarant does not confirm their compliance.
Article 197. Peculiarities of the release of goods in revelation of administrative or criminal offenses
In case of revelation of an administrative or criminal offense, the release of goods before the completion of proceedings in the case on an administrative violation or the completion of a criminal case shall be carried out by the customs authority provided that such goods are not seized or they are not arrested in accordance with the laws of the Republic of Kazakhstan.
Article 198. Suspension of the time period for the release of goods containing intellectual property objects and resumption of the time period for the release of such goods
1. In the event that in the course of customs operations involving the placement of goods under customs procedures, containing intellectual property objects included in the unified customs register of intellectual property objects of the member states of the Eurasian Economic Union or the customs register of intellectual property objects of the Republic of Kazakhstan, the customs authority has found the signs of violation of the rights of the rights holder to the intellectual property objects, the time period for the release of such goods shall be suspended for ten working days.
2. At the request of the rights holder or a person representing his interests or interests of several rights holders, this period shall be extended by the customs authority, but not more than ten working days if the rights holder or a person representing his interests or interests of several rights holders appealed to the court for protection of rights of the rights holder in accordance with the laws of the Republic of Kazakhstan.
Submission by the rights holder and (or) a person representing his interests or interests of several rights holders of an application for extension of the time period for suspension of the release of goods, an application for cancellation of the decision to suspend the time period for the release of goods to the customs authority electronically (scanned copy) using e-mail and facsimile connection with the mandatory presentation in the future of the original document shall be allowed.
3. Decisions on suspension of the time period for the release of goods and the extension of the time period for suspension of the time period for the release of goods shall be taken by the head of the customs authority or by the person authorized by him.
4. The time periods, established in paragraphs 1 and 2 of this article shall be calculated in accordance with paragraph 8 of Article 6 of this Code.
5. The customs authority shall notify the declarant and the rights holder or a person representing his interests or interests of several rights holders, not later than one working day following the day when the decision is made on suspension of the time period for the release of goods, containing intellectual property objects, and shall also inform the declarant about the name (surname, name, patronymic (if it is indicated in the identity document) and the location (place of residence) of the rights holder and (or) of a person representing his interests or interests of several rights holders, and to the right holder or a person representing his interests or interests of several rights holders - the name (surname, name, patronymic (if it is indicated in the identity document) and the location (place of residence) of the declarant.
6. Upon the expiry of the time period for suspension of the time period for the release of goods containing intellectual property objects, the time period for the release of such goods shall be resumed and carried out in the manner prescribed by this Code, except for cases when the customs authority has the documents confirming the seizure of goods, arrest or confiscation of goods, or the determination of a judge on the initiation of a civil case on a claim for violation of the rights of the rights holder to intellectual property objects. When presenting the determination of a judge on initiation of a civil case on a claim for violation of the rights of the rights holder to intellectual property objects, the time period for suspension of the release of goods containing intellectual property objects, established by paragraph 1 of this Article, as well as the time period for temporary storage of the specified goods shall be extended until the entry into force of a court decision on claim of the rights holder.
7. Property damage (damage) caused to the declarant, the owner, the recipient of goods containing intellectual property objects, as a result of suspension of the time period for the release of goods in accordance with this article, shall be compensated by the rights holder in case if the court does not establish a violation of the rights of the rights holder.
8. The decision to suspend the release of goods shall be subject to cancellation before the expiry of the time period for suspension of the release of goods in the following cases:
1) the customs office received an application of a rights holder or a person representing his interests, or the interests of several rights holders, about the cancellation of this decision. Submission of an application by the rights holder and (or) a person representing his interests or interests of several rights holders for extension of the time period for suspension of the release of goods, an application on cancellation of a decision to suspend the release of goods, to the customs authority electronically (scanned copy) using e-mail and facsimile communication with the obligatory submission in the future of the original document;
2) the intellectual property object is excluded from the unified customs register of intellectual property objects of the member states of the Eurasian Economic Union or the customs register of intellectual property objects of the Republic of Kazakhstan;
3) the rights holder or his representative does not submit the judge's determination to initiate a civil case on the claim on violation of the rights to intellectual property objects.
9. The decision to suspend the release of goods shall be canceled by the head of the customs authority or by the person authorized by him.
10. Release of goods containing intellectual property objects, does not exclude the appeal of the rights holder to protect his rights to intellectual property objects to the appropriate authorized state body of the Republic of Kazakhstan or the court.
11. After the cancellation of the decision to suspend the time period for the release of goods, the time period for the release of such goods shall be resumed.
12. The customs authority shall provide the declarant, rights holder or a person representing his interests, or the interests of several rights holders, with the information about the goods in respect of which a decision was made on suspension of the time period for the release of goods in the manner determined by the Commission.
13. Information received by the declarant, rights holder or a person representing his interests or interests of several rights holders in accordance with this article shall be confidential and should not be disclosed by them, transferred to third parties, as well as to the state bodies of the Republic of Kazakhstan and state bodies of the member states of the Eurasian Economic Union, except for cases established by the legislation of the Republic of Kazakhstan.
14. With the permission of the customs authority, the declarant, the rights holder or a person representing his interests or the interests of several rights holders, shall have the right to select samples and (or) sampling of goods in respect of which a decision is made to suspend the time period for their release, including for their research, and also the right to inspect, photograph or otherwise record such goods. The sampling and (or) selection of samples of the said goods shall be made in the presence of an official of the customs authority in accordance with Article 37 of this Code.
15. The procedure for documenting the decisions on suspension of the time period for the release of goods and on the extension of the time period for suspension of the time period for the release of goods, notification of the declarant, the rights holder or a person representing his interests or interests of several rights holders, on adoption of such decisions, as well as the procedure for documenting a decision to suspend the time period for the release of goods shall be determined by the Commission.
Footnote. Article 198 as amended by the Law of the Republic of Kazakhstan dated 06.04.2024 No. 71-VIII (effective sixty calendar days after the date of its first official publication).Article 199. Suspension of time period for the release of goods containing intellectual property objects that are not included in the unified customs register of intellectual property objects of the member states of the Eurasian Economic Union or the customs register of intellectual property objects of the Republic of Kazakhstan, and resumption of time period for the release of such goods
1. The customs authorities shall have the right to suspend the time period for the release of goods containing intellectual property objects (trademarks) not included in the unified customs register of intellectual property objects of the member states of the Eurasian Economic Union or the customs register of intellectual property objects of the Republic of Kazakhstan, without the rights holder's application if there are signs that the goods moved across the customs border of the Eurasian Economic Union are the goods with violation of the rights to intellectual property objects, if there is information about the rights holder or his representative on the territory of the Republic of Kazakhstan.
Decisions on suspension of the time period for the release of goods specified in part one of this paragraph in accordance with this article and cancellation of the decision to suspend the time period for the release of goods shall be made by the head of the customs authority or by the person authorized by him.
2. In order to exercise their powers to protect the rights to intellectual property objects in the form of trademarks, the customs authorities shall use the information from the state registers of registration of the authorized state body in the field of protection of intellectual property rights or from the database on international registration.
3. If there are signs of violation of the rights of the rights holder to intellectual property objects in the course of customs operations related to the placement of goods under customs procedures, the customs authority shall suspend the time period for the release of goods containing intellectual property objects for a period of up to three working days, and immediately notify the rights holder and (or) a person representing his interests or interests of several rights holders, and the declarant about such suspension, reasons and time periods for suspension, and also shall inform the declarant about the name (surname, name, patronymic (if it is indicated in the identity document) and the location (place of residence) of the rights holder and (or) the person representing his interests or interests of several rights holders, and to the rights holder and (or) the person, representing his interests or interests of several rights holders, - the name (surname, name, patronymic (if it is indicated in the identity document) and location (place of residence) of the declarant.
4. The decision to suspend the release of goods shall be subject to cancellation, and the release of goods shall be resumed if, within the period specified in paragraph 3 of this article, the rights holder:
shall not submit to the customs authority a written application for extension of the time period for suspension of the release of goods up to ten working days;
shall submit a written application for cancellation of the decision to suspend the release of goods.
Submission of an application by the rights holder and (or) a person representing his interests or interests of several rights holders shall be allowed for extension of the time period for suspension of the time period for the release of goods, an application for cancellation of a decision to suspend the release of goods to the customs authority electronically (scanned copy) using e-mail and facsimile communication with the obligatory submission in the future of the original document.
5. In the event that within the period specified in paragraph 3 of this article the customs authority receives an application from the rights holder about the extension of the period for suspension of the release of goods, the release of goods shall be suspended up to ten working days from the date of the initial suspension of the release of goods. In this case, the rights holder and (or) a person representing his interests or interests of several rights holders shall be obliged to submit to the customs authority within 10 working days from the date of the initial suspension of the release of goods, the following documents:
1) determination of a judge on initiation of a civil case on a claim on violation of rights to intellectual property objects related to the fact of the movement of goods through the customs border of the Eurasian Economic Union whose release is suspended;
2) the obligation to compensate the property damage (damage) caused to the declarant, the owner, the recipient of goods containing intellectual property objects as a result of suspension of the time period for the release of goods in accordance with this article, - in cases where the court does not establish a violation of the rights of the rights holder;
3) the written evidence confirming the rights holder's appeal to the authorized body to include these goods in the customs register of intellectual property objects of the Republic of Kazakhstan in accordance with the procedure established by Article 460 of this Code.
In the event that the rights holder and (or) a person representing his interests or interests of several rights holders has not submitted the documents specified in this paragraph to the customs authority within ten working days from the date of the initial suspension of the period for the release of goods, the time period for the release of goods shall be resumed.
In this case, the property damage (damage) caused to the declarant, the owner, the recipient of goods containing intellectual property objects, as a result of the suspension of the period for the release of goods up to ten working days, shall be compensated by the rights holder.
6. After the rights holder and (or) a person representing his interests or interests of several rights holders, submits the documents specified in paragraph 5 of this article, the time period for suspension of the time period for the release of goods, as well as the time period for temporary storage of the said goods shall be extended until the court decision comes into force upon the rights holder's claim.
7. Property damage (damage) caused to the declarant, the owner, the recipient of goods containing intellectual property objects, as a result of the suspension of the time period for the release of goods in accordance with this article, shall be compensated by the rights holder in case if the court does not establish a violation of the rights of the rights holder.
Article 200. Additional provisions related to protection of rights to intellectual property objects by customs authorities
The customs authorities shall be obliged to transfer the goods in violation of the rights to intellectual property objects subject to destruction according to a court decision to the relevant authorized state body of the Republic of Kazakhstan.
In the event of a court ruling on destruction of goods in violation of the rights to intellectual property objects, the relevant authorized state body of the Republic of Kazakhstan shall be obliged to immediately take measures to destroy them in accordance with the legislative acts of the Republic of Kazakhstan, regulatory decisions of the Government of the Republic of Kazakhstan.
Article 201. Refusal to release goods and procedure for fulfillment of customs operations related to the refusal to release goods
1. The customs authority shall refuse to release goods on the following grounds:
1) failure to comply with the conditions under which the customs authority releases the goods, including the conditions provided for in Articles 194, 195, 196 and 197 of this Code, as well as in respect of goods for personal use, vehicles of international transportation and supplies;
2) failure to comply with the requirements of the customs authority on changing (supplementing) the information declared in the customs declaration, in the case provided for by paragraph 2 of Article 183 of this Code;
3) occurrence of circumstances during the preliminary customs declaration, provided for by paragraph 7 of Article 185 of this Code;
4) in periodic customs declaration, non-compliance with peculiarities of such a customs declaration provided for in paragraphs 1 and 2 of Article 187 of this Code, and (or) the presence of the obligation, unfulfilled by the declarant in due time to pay customs duties, special, anti-dumping, countervailing duties, interest and (or) penalties;
5) non-presentation of goods at the request of the customs authority within the time limits for the release of goods specified in paragraphs 3 and 6 of Article 193 of this Code;
6) non-resumption of the time period for the release of goods in the cases provided for in paragraphs 6 and 11 of Article 198 of this Code;
7) failure to comply with the requirements provided for in paragraphs 2 and 7 of Article 410 of this Code;
8) non-referring the goods declared in the passenger customs declaration to the goods for personal use in accordance with paragraph 4 of Article 339 of this Code;
9) during the customs control of goods, conducted by customs authorities, revelation of violations of the customs legislation of the Eurasian Economic Union and (or) customs and other legislation of the Republic of Kazakhstan, except when:
the revealed violations, which are not grounds for initiating an administrative or criminal case, have been eliminated;
the revealed violations are eliminated and the declared goods are not seized and they are not arrested in accordance with the laws of the Republic of Kazakhstan;
a bankruptcy case is filed against the declarant.
2. Refusal to release goods shall be formalized using the information system of the customs authority by forming an electronic document or by putting appropriate marks on the customs declaration in paper form or on an application for the release of goods before filing a declaration of goods submitted on paper. When filing a refusal to release goods, all the reasons that served as the basis for such refusal shall be indicated.
3. Customs operations related to the refusal to release goods shall be made by the customs authority before the expiry of the time period for the release of goods in the manner determined by the Commission.
Article 202. Conditionally released goods
1. Conditionally released goods shall be the goods placed under the customs procedure of release for domestic consumption, in relation to which:
1) benefits have been applied to pay import customs duties and taxes, associated with restrictions on the use and (or) disposal of these goods;
2) compliance with prohibitions and restrictions in accordance with the Treaty on the Union and (or) the legislation of the Republic of Kazakhstan can be confirmed after the release of goods;
3) in accordance with international treaties in the framework of the Eurasian Economic Union or international treaties to access the Eurasian Economic Union (the international treaties on accession to the Treaty on the Eurasian Economic Union) (hereinafter - the international treaties to access the Eurasian Economic Union), the lower rates of import customs duties are applied than those established by the Unified customs tariff of the Eurasian Economic Union.
2. With regard to conditionally released goods specified in subparagraph 1) of paragraph 1 of this article, the purposes and conditions shall be observed to provide benefits for payment of import customs duties and taxes, as well as restrictions on the use and (or) disposal of such goods in connection with the use of such benefits.
It shall be allowed to use the conditionally released goods specified in subparagraph 1) of paragraph 1 of this article, which are a vehicle, as a vehicle of international transportation in accordance with Chapter 40 of this Code, provided that such use does not violate the purposes and conditions for granting benefits for payment of import customs duties, taxes, and also does not entail non-compliance with the established restrictions on the use and (or) disposal of such goods in connection with the application of such benefits.
It shall be allowed to move the conditionally released goods specified in subparagraph 1) of paragraph 1 of this Article from one part of the territory of the Republic of Kazakhstan to the territory in respect of which the Republic of Kazakhstan has sovereign rights and exclusive jurisdiction, including the continental shelf of the Republic of Kazakhstan, carried by air or water transport, and (or) by the sea, for the purposes of building (creation, construction), maintenance (operation, use) and functioning at sites, and also for the purposes of normal operation and maintenance of air and water vessels engaged in transportation of individuals and goods between the territory of the Republic of Kazakhstan and the objects under the subsoil use contracts.
3. The list of goods in respect of which conditional release in accordance with sub-paragraph 2) of paragraph 1 hereof is not permitted shall be established by the Government of the Republic of Kazakhstan.
The list may be established on a temporary or permanent basis.
4. The goods specified in subparagraph 1) of paragraph 1 of this article, imported into the customs territory of the Eurasian Economic Union within the framework of special investment contracts, shall be considered conditionally released until termination of their intended use.
The procedure for recognizing the intended use of such goods, including the terms, is determined by the authorized bodies of the Republic of Kazakhstan in the field of state stimulation of industry, in the field of development of the agro-industrial complex in coordination with the authorized body.
5. The conditionally released goods specified in subparagraph 2) of paragraph 1 of this Article shall not be transferred to third parties, including through their sale or disposal by other means, and in cases where the restrictions on importation of the specified goods into the customs territory of the Eurasian Economic Union were set in connection with the verification of the safety of these goods - shall also be prohibited for use (exploitation, consumption) in any form.
6. The conditionally released goods specified in subparagraph 3) of paragraph 1 of this Article may be used only within the territory of a member state of the Eurasian Economic Union, the customs authority of which released them, unless otherwise stipulated by international treaties within the framework of the Eurasian Economic Union or by international treaties on accession to the Eurasian Economic Union.
7. The goods specified in subparagraph 1) of paragraph 1 of this article, prior to gaining the status of goods of the Eurasian Economic Union, shall remain conditionally released in accordance with this article when they are placed under the customs procedure of:
1) processing outside the customs territory in accordance with paragraph 3 of Article 256 of this Code;
2) release for domestic consumption to complete the customs procedure of processing outside the customs territory in accordance with Article 264 of this Code, or in the case provided for by part two of paragraph 3 of Article 360 of this Code.
8. The conditionally released goods shall have the status of foreign goods and shall be under customs control until such goods obtain the status of goods of the Eurasian Economic Union.
9. The conditionally released goods shall obtain the status of goods of the Eurasian Economic Union after:
1) termination of the obligation to pay import customs duties and taxes - in respect of goods specified in subparagraph 1) of paragraph 1 of this article. At that, in respect to the goods referred to in paragraph 3 of this article, such goods obtain the status of goods of the Eurasian Economic Union from the moment of termination of their intended use;
2) confirmation of compliance with prohibitions and restrictions - in respect of goods specified in subparagraph 2) of paragraph 1 of this article;
3) fulfillment of the obligation to pay import customs duties and (or) their collection in the amount of difference in the amounts of import customs duties calculated at the rates of import customs duties established by the Unified customs tariff of the Eurasian Economic Union and the amounts of import customs duties paid during the release of goods or in a different amount, established in accordance with the international treaties within the framework of the Eurasian Economic Union or international treaties on accession to the Eurasian Economic Union, if the payment of import customs duties in such amount is provided for in accordance with international treaties within the framework of the Eurasian Economic Union or the international treaties on accession to the Eurasian Economic Union or termination of the obligation to pay import customs duties in connection with occurrence of other circumstances stipulated in paragraph 6 of Article 216 of this Code, - in relation to the goods specified in subparagraph 3) of paragraph 1 of this article.
10. In order to obtain the status of goods of the Eurasian Economic Union, the conditionally issued goods shall not be subject to re-placement under the customs procedure of release for domestic consumption.
The procedure and time periods for confirmation of compliance with technical regulations, compliance with prohibitions and restrictions after the release of goods in the case specified in subparagraph 2) of paragraph 9 of this article in part of technical regulation shall be approved by a joint act of the authorized body exercising state regulation in the field of technical regulation, the state body in the field of sanitary and epidemiological welfare of the population and the authorized body.
11. Transfer of conditionally released goods specified in subparagraph 1) of paragraph 1 of this article from one part of the territory of the Republic of Kazakhstan to the territory in respect of which the Republic of Kazakhstan has sovereign rights and exclusive jurisdiction, including the continental shelf of the Republic of Kazakhstan, carried by air or water transport, and (or) by the sea, for the purpose of building (creating, constructing), ensuring the functioning (operation, use) and activity at sites, as well as for the purpose to ensure the normal operation and maintenance of air and water vessels engaged in transportation of individuals and goods between the territory of a member state of the Eurasian Economic Union and objects within the framework of subsoil use contracts, shall not violate the intended use of such goods.
Footnote. Article 202 as amended by Laws of the Republic of Kazakhstan № 347-VI dated 25.06.2020 (shall be enacted upon expiration of ten calendar days after its first official publication); № 407-VI dated 05.01.2021 (shall come into force upon expiration of ten calendar days after its first official publication)); dated 27.12.2021 № 87-VII (shall be enforced ten calendar days after the date of its first official publication).Article 203. Peculiarities of operations with conditionally released goods in subsoil use area (fuel and energy sector)
1. With regard to goods placed under the customs procedure of release for domestic consumption with exemption from payment of customs duties and taxes within the framework of subsoil use contracts, the use of such goods shall be allowed in activities for prevention and (or) liquidation of natural and man-made emergencies and their consequences, as well as in activities to increase the readiness for them (exercises, training).
2. Goods, placed under the customs procedure of release for domestic consumption with exemption from payment of customs duties and taxes within the framework of subsoil use contracts, for performance of operations, specified in paragraph 1 of this article, may be used by the declarant to assist the requesting person and (or) transferred to the requesting person for temporary use under the following conditions:
1) submission of a written confirmation of the territorial subdivision of the authorized body in the field of civil protection and the local executive body to the customs authority that the goods are necessary for the purposes specified in paragraph 1 of this article;
2) upon submission of a written notification of the declarant of such goods on provision of goods for the purposes specified in paragraph 1 of this article, with the list of goods attached containing their name and quantity.
3. For the purposes of prompt response to the requests of the territorial subdivision of the authorized body in the field of civil protection and the local executive body in the event of natural and man-made emergencies and their consequences, the documents specified in paragraph 2 of this article shall be submitted to the customs authority within five working days from the day of completion of measures to eliminate emergency situations of natural and man-made nature and their consequences.
4. The use of goods by the declarant to assist the requesting person and (or) transfer for temporary use to the requesting person, the goods specified in paragraph 1 of this article in the cases provided for in this article shall not be the violations of the purposes and conditions for granting benefits for payment of import customs duties, taxes and (or) restrictions on the use of these goods in connection with the application of such benefits.
5. The period of use by the declarant to assist the requesting person and (or) transfer for temporary use to the requesting person, of the goods specified in paragraph 1 of this article for the purposes of this article shall not exceed the time period of the measures provided for in paragraph 1 of this article, taking into account the transportation of such goods.
Chapter 20. CONVERSION OF GOODS AND (OR) VEHICLES INTO THE STATE OWNERSHIP
Article 204. Conversion of goods and (or) vehicles into the state ownership
Goods and (or) vehicles shall be converted into the state ownership on the basis of:
1) a court decisions on confiscation of goods and (or) vehicles;
2) a declaration of goods in respect of goods placed under the customs procedure of abandoning in favor of the state, and an act of acceptance and transfer of such goods.
Article 205. Procedure for conversion of goods and (or) vehicles into the state ownership by a court decision
1. Goods and (or) vehicles shall be converted into the state ownership from the day when the court decision on confiscation of goods and (or) vehicles comes into force.
2. On the basis of a court decision, the customs authority shall transfer the confiscated goods and (or) vehicles to the appropriate authorized state body of the Republic of Kazakhstan on the basis of the act of acceptance and transfer in accordance with the legislation of the Republic of Kazakhstan.
3. Goods and (or) vehicles converted into the state ownership by a court decision shall obtain the status of goods of the Eurasian Economic Union.
Article 206. Procedure of conversion into the state ownership of goods, placed under the customs procedure of abandoning in favor of the state
Goods placed under the customs procedure of abandoning in favor of the state shall be converted into the state ownership under a declaration of goods and an act of acceptance and transfer from the date of transfer of goods by the declarant to the appropriate authorized state body of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan.
SECTION 4. CUSTOMS PROCEDURES
CHAPTER 21. GENERAL PROVISIONS ON CUSTOMS PROCEDURES
Article 207. Application of customs procedures
1. Goods transported across the customs border of the Eurasian Economic Union, and other goods in the cases established by this Code, for location and use in the customs territory of the Eurasian Economic Union, exportation from the customs territory of the Eurasian Economic Union and (or) location and use outside the customs territories of the Eurasian Economic Union shall be placed under the customs procedures, unless otherwise stipulated by this Code.
2. Depending on the purposes of location and use of goods on the customs territory of the Eurasian Economic Union, their exportation from the customs territory of the Eurasian Economic Union and (or) the location and use outside the customs territory of the Eurasian Economic Union, the following customs procedures shall apply in respect to goods:
1) release for domestic consumption;
2) export;
3) customs transit;
4) customs warehouse;
5) processing in the customs territory;
6) processing outside the customs territory;
7) processing for domestic consumption;
8) free customs zone;
9) free warehouse;
10) temporary importation (admission);
11) temporary export;
12) re-import;
13) re-export;
14) duty-free trade;
15) destruction;
16) abandoning in favor of the state;
17) special customs procedure.
3. Goods placed under the customs procedure may be placed under other customs procedures or the same customs procedure:
1) to complete the customs procedure under which the goods are placed;
2) to suspend the effect of the customs procedure under which the goods are placed;
3) for transportation (movement) of goods across the customs territory of the Eurasian Economic Union and (or) for transportation from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union and (or) by the sea in accordance with this Code.
4. The content of customs procedures and provisions, regulating the application of customs procedures, including the conditions for placement of goods under customs procedures, conditions and procedures for the use of goods in accordance with the customs procedures after their placement under such customs procedures, the procedure for completion, termination, suspension and resumption of customs procedures, as well as the circumstances of the occurrence and termination of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, the time period and (or) peculiarities of their calculation and payment in respect of goods placed (placed) under the customs procedures, or goods received (generated), manufactured (received) in the frames of application of customs procedures, shall be determined by the relevant chapters of this section, and in cases stipulated by this Code, - by the Commission, customs and other legislation of the Republic of Kazakhstan.
Article 208. Placement of goods under customs procedure
1. The persons indicated in Article 149 of this Code shall have the right to choose the customs procedure provided for by this Code by means of its statement in the course of customs declaration of goods or when the goods are declared for release before filing a declaration of goods or by importing goods into the territory of a port SEZ or a logistic SEZ.
2. Placement of goods under the customs procedure shall begin from the moment the customs authority receives a customs declaration or an application for the release of goods before filing a declaration of goods, unless otherwise established by this Code, and shall terminate with the release of goods, except for the case provided for by paragraph 1 of Article 284 of this Code.
3. The obligation to confirm compliance with the conditions for placement of goods under the declared customs procedure shall be assigned to the declarant.
4. The day of placement of goods under the customs procedure shall be the day of the release of goods, except for the case provided for by paragraph 1 of Article 284 of this Code.
5. Goods subject to sanitary-quarantine, veterinary, quarantine phytosanitary and other types of state control (supervision) shall be placed under the customs procedure only after fulfillment of the relevant type of state control (supervision).
6. If, when introducing a measure of non-tariff regulation, the customs procedures are defined for which goods are not allowed to be placed in respect of which such a measure is imposed, then the said goods shall not be subject to placement under such customs procedures, regardless of the provisions of this section.
Article 209. Completion, termination, suspension and resumption of customs procedure
1. The effect of customs procedures shall be finalized in the cases, the manner and time periods, established by this Code, and if this is provided for by this Code, - by the Commission.
2. The effect of the customs procedure shall be considered completed before the expiry of the term of validity of the customs procedure established by the customs authority, if the customs declaration, submitted for placement of goods under the customs procedure with the aim of completing the effect of this customs procedure, is registered by the customs authority in the time period, specified for completion of the effect of the customs procedure, except for the case when the customs authority refused to release goods in accordance with the declared customs procedure, or a customs declaration is withdrawn in accordance with Article 184 of the Code.
3. In case of voluntary liquidation of a person who is a declarant of goods placed under the customs procedure, such a person shall be obliged to take measures to complete the customs procedure before the expiry of the terms of validity of the relevant customs procedure provided for by the customs legislation of the Republic of Kazakhstan or the Commission.
In the event of compulsory liquidation of a person who is a declarant of goods placed under the customs procedure, the obligation to complete the customs procedure shall be imposed on the liquidation commission in accordance with the procedure and time limits in accordance with the civil legislation of the Republic of Kazakhstan, but not later than the expiry of the term of validity of the relevant customs procedure provided for by the customs legislation of the Republic Kazakhstan or the Commission.
In case of bankruptcy of a person who is a declarant of goods placed under the customs procedure, the obligation to complete the customs procedure shall be imposed on the administrator in the manner established by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy, not later than the expiry of the term of validity of the relevant customs procedure provided for by the customs legislation of the Republic of Kazakhstan or the Commission.
If the obligations, specified in parts two and three of this paragraph, are not fulfilled, after the expiry of the terms of validity of the relevant customs procedure, the goods placed under the customs procedure to be completed shall be detained by the customs authorities in accordance with Chapter 52 of this Code.
4. The effect of customs procedures shall be terminated in the cases, the manner and time periods, established by this Code, and if this is provided for by this Code, - by the Commission.
5. In cases provided for by this Code, goods placed under the customs procedure, whose effect is terminated, as well as goods received (generated), manufactured (received) within the framework of the application of such a customs procedure, shall be detained by customs authorities in accordance with Chapter 52 of this Code.
6. Goods, placed under the customs procedure, whose effect is terminated, as well as goods received (generated), manufactured (received) within the framework of the application of such a customs procedure, not detained by customs authorities in accordance with paragraph 5 of this article, shall be placed for temporary storage in accordance with Chapter 17 of this Code.
7. Foreign goods in the customs territory of the Eurasian Economic Union in respect of which the customs procedure has been terminated for further location and use in the customs territory of the Eurasian Economic Union or exportation from the customs territory of the Eurasian Economic Union shall be placed under customs procedures applicable to foreign goods, except for cases stipulated by this Code. Goods received (generated), manufactured (received) within the framework of application of customs procedures, whose effect is terminated, for further location and use on the customs territory of the Eurasian Economic Union, exportation from the customs territory of the Eurasian Economic Union or importation into such territory, shall be placed under customs procedures, applicable with respect to these goods, depending on the status that they obtained during the period of validity of customs procedures, except for the cases, provided for by this Code.
Goods, located outside the customs territory of the Eurasian Economic Union for which the customs procedure is terminated for further location outside the customs territory of the Eurasian Economic Union shall be placed under customs procedures applicable to the goods of the Eurasian Economic Union, and for importation into the customs territory of the Eurasian Economic Union - under the customs procedures applicable to foreign goods.
8. When goods are placed under customs procedures in accordance with paragraph 7 of this article, after termination of the customs procedures in respect of such goods, the provisions of this Code shall apply, without taking into account the peculiarities of calculation and payment of customs duties, taxes, special, anti-dumping, countervailing duties provided for by this Code, which apply when placing the goods under customs procedures for completion of the relevant customs procedures, except for the peculiarities, provided for by Article 307 of this Code.
9. The effect of the customs procedure may be suspended by placement of the goods, placed under the customs procedure, or the processed products of such goods under a different customs procedure, as well as in the case provided for by paragraph 1 of Article 213 of this Code.
The customs procedures that are applied to suspend the effect of other customs procedures, as well as cases when the effect of the customs procedure may be suspended, shall be determined by this Code, and if this is provided for by this Code, - by the Commission.
The procedure for suspending and resuming the effect of customs procedures in the specified cases shall be determined by the Commission.
Article 210. Extension of periods of validity of customs procedures
1. The period of validity of customs procedures, established by the customs authority shall be extended by the customs authority before its expiry, and in cases provided for by this Code, in accordance with paragraph 3 of Article 245, paragraph 3 of Article 258 and paragraph 3 of Article 270 of this Code - after its expiry within the period of validity of the customs procedures provided for by this Code, or the periods of validity of the customs procedures established by the Commission in accordance with this Code.
2. The procedure for extension of the period of validity of customs procedures established by the customs authority shall be established by the relevant chapters of this section.
Article 211. Compliance with measures to protect the internal market, established in a different form than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union, when placing goods under customs procedure
Compliance with measures to protect the internal market, established in a different form than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union, shall be confirmed when goods are placed under customs procedures, conditions for placing under which provide for compliance with such measures, unless otherwise established by this Code, the Treaty on the Union or the acts of the Commission, introducing such measures.
Article 212. Compliance with conditions for the use of goods in accordance with the declared customs procedure
1. Obligation to comply with the conditions for the use of goods in accordance with the declared customs procedure, subject to compliance after placement of goods under the customs procedure, shall be assigned to the declarant, as well as to other persons in accordance with this Code.
2. The persons specified in paragraph 1 of this article shall bear the liability established by the laws of the Republic of Kazakhstan for violation of the conditions for the use of goods in accordance with the declared customs procedure.
Persons shall not liable in cases when the conditions and requirements of the customs procedure are not respected due to the fact that the goods under customs control prior to their release or prior to their actual export outside the territory of the Republic of Kazakhstan are irretrievably lost, damaged or destroyed due to an accident or force majeure, as well as when the quantity or condition of the said goods has changed due to their natural wear and tear or natural loss under normal conditions of transportation, movement, storage and use (operation).
3. In respect of goods exported for processing outside the customs territory of the Eurasian Economic Union or products of their processing, the persons shall not be liable in the following circumstances:
1) non-return of goods or products of their processing due to their irretrievable loss or destruction due to an accident or force majeure;
2) change in the quantity of goods or products of their processing due to their natural wear and tear or natural loss under normal conditions of transportation, storage and use (operation);
3) withdrawal of goods or products of their processing from possession due to the actions of state bodies or officials of a foreign state.
4. The obligation to confirm circumstances that entailed irretrievable loss, damage or destruction of goods, change in their quantity and condition, shall be assigned to persons defined by this section. Circumstances that occurred on the territory of foreign states shall be confirmed by diplomatic missions or consular offices of the Republic of Kazakhstan, as well as by the competent authorities of the state where the above circumstances occurred.
Article 213. Consequences of seizure (arrest), confiscation or conversion into the state ownership of goods placed under the customs procedure, non-completion of customs procedure within the established time periods
1. In the event of seizure of goods placed under the customs procedure, or arrest of such goods in accordance with the laws of the Republic of Kazakhstan, the customs procedure regarding these goods shall be suspended.
2. In the event that a decision is made to cancel the withdrawal of goods or to cancel the imposition of arrest on them, the effect of the customs procedure shall be resumed from the day following the day on which such decision comes into force or the day specified in such decision.
3. When the effect of the customs procedure is resumed, the interest that should be accrued and paid in accordance with this section shall not be accrued or paid for the period of suspension of the customs procedure.
4. In case of confiscation or conversion of goods into the state ownership by a court decision, placed under the customs procedure, the customs procedure for these goods shall be terminated.
5. In case if a person’s bringing to administrative or criminal liability in accordance with the laws of the Republic of Kazakhstan is due to his failure to comply with the conditions for the use of goods in accordance with the customs procedure and the non-compliance entails the impossibility of further application of this customs procedure, the customs procedure must be completed within fifteen calendar days from the day following the date of entry into force of the relevant decision to bring the person to liability.
If the customs procedure is not completed within the period specified in part one of this paragraph, the effect of the customs procedure shall be terminated, and the goods shall be detained by the customs authorities in accordance with Chapter 52 of this Code.
CHAPTER 22. CUSTOMS PROCEDURE OF RELEASE FOR DOMESTIC CONSUMPTION
Article 214. Content and application of customs procedure of release for domestic consumption
1. The customs procedure of release for domestic consumption shall be a customs procedure applied to foreign goods, according to which the goods are located and used in the customs territory of the Eurasian Economic Union without restrictions on possession, use and (or) disposal thereof, provided for by the customs legislation of the Eurasian Economic Union in respect of foreign goods, unless otherwise established by this Code.
2. Goods placed under the customs procedure of release for domestic consumption shall obtain the status of goods of the Eurasian Economic Union, except for conditionally released goods, specified in paragraph 1 of Article 202 of this Code.
3. Application of the customs procedure of release for domestic consumption shall be allowed with respect to:
1) goods that are products of processing of goods to which the customs processing procedure was applied in the customs territory and exported from the customs territory of the Eurasian Economic Union in accordance with the customs procedure of re-export;
2) temporarily exported vehicles of international transportation, placed under the customs procedure for processing outside the customs territory in accordance with part one of paragraph 1 of Article 360 of this Code to complete the customs procedure for processing outside the customs territory in accordance with Article 264 of this Code;
3) temporarily exported vehicles of international transportation in the case provided for by part two of paragraph 3 of Article 360 of this Code.
Article 215. Conditions for placement of goods under the customs procedure of release for domestic consumption
1. The conditions for placement of goods under the customs procedure of release for domestic consumption shall be:
1) the payment of import customs duties and taxes in accordance with this Code;
2) the payment of special, anti-dumping, countervailing duties in accordance with this Code;
3) the compliance with prohibitions and restrictions in accordance with Article 8 of this Code;
4) the compliance with the measures to protect the internal market, established in a different way than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union.
2. The conditions for placement of goods specified in subparagraph 1) of paragraph 3 of Article 214 of this Code, under the customs procedure of release for domestic consumption shall be:
1) the placement of goods under the customs procedure of release for domestic consumption within three years from the day following the day of their actual exportation from the customs territory of the Eurasian Economic Union;
2) preservation of the unchanged state of goods, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (movement) and (or) storage;
3) the possibility of identifying goods by customs authorities;
4) submission to the customs authority of information on the circumstances of export of goods from the customs territory of the Eurasian Economic Union, which are confirmed by submission of customs and (or) other documents or information about such documents;
5) compliance with the conditions specified in subparagraphs 1) and 2) of paragraph 1 of this article.
Article 216. Incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under customs procedure of release for domestic consumption, time period for their payment and calculation
1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure of release for domestic consumption, shall arise for the declarant from the moment the customs authorities register the declaration of goods.
2. Obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of release for domestic consumption, that are imported to the address of one recipient from one sender under one transport document (traffic document) and the total customs value of which does not exceed the amount equivalent to two hundred euros, and if the Commission determines a different amount of such amount - the amount, determined by the Commission at the rate of currencies in force at the date of registration by the customs authority of the declaration of goods, shall not arise. At that, for the purposes of this paragraph, the customs value shall not include the costs of transportation (movement) of goods imported into the customs territory of the Eurasian Economic Union to the place of arrival, the costs of loading, unloading or reloading of such goods and insurance costs in connection with such transportation (movement), loading, unloading or reloading of such goods.
The obligation to pay taxes, special, anti-dumping, countervailing duties in respect of goods specified in Articles 279 and 280 of this Code and placed under the customs procedure of release for domestic consumption, shall not arise.
The Commission shall have the right to determine a different amount than the amount provided for by part one of this paragraph within which the obligation shall not arise to pay import customs duties and taxes in respect of goods placed under the customs procedure of release for domestic consumption imported to the address of one recipient from one sender under one transport (traffic) document.
3. The obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of release for domestic consumption shall terminate in the declarant upon occurrence of the following circumstances:
1) release of goods in accordance with the customs procedure of release for domestic consumption with the application of benefits for payment of import customs duties and taxes, not associated with restrictions on the use and (or) disposal of these goods;
2) fulfillment of the obligation to pay import duties and taxes and (or) their collection in amounts calculated and payable in accordance with subparagraph 1) of paragraph 14 of this article, unless otherwise provided for by paragraph 5 of this article;
3) recognition by the customs authority in the manner, determined by the authorized body, of the fact of destruction and (or) irretrievable loss of foreign goods due to an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (movement) and (or) storage, except for cases when before such destruction or irretrievable loss in accordance with this Code with respect to these foreign goods, the time period for payment of import customs duties, taxes has come;
4) refusal to release goods in accordance with the customs procedure of release for domestic consumption - with respect to the obligation to pay import customs duties and taxes that arose during the registration of the declaration of goods;
5) withdrawal of the customs declaration in accordance with Article 184 of this Code and (or) cancellation of the release of goods in accordance with paragraph 5 of Article 192 of this Code - in relation to the obligation to pay import customs duties and taxes arising during the registration of the declaration of goods;
6) confiscation or conversion of goods into the state ownership in accordance with the laws of the Republic of Kazakhstan;
7) detention by the customs authority of goods in accordance with Chapter 52 of this Code;
8) placement for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a report on a criminal offense, during the proceedings in a criminal case or an administrative offense and in respect of which a decision was made to return them, if earlier the release of such goods was not made.
4. The obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of release for domestic consumption with the application of benefits for payment of import customs duties and taxes associated with restrictions on the use and (or) disposal of these goods, shall terminate in the declarant under the following circumstances:
1) the expiry of five years from the date of release of goods in accordance with the customs procedure of release for domestic consumption, unless another term of validity of restrictions on the use and (or) disposal of the said goods is established, provided that in this period, the time, established by paragraph 11 of this article, for payment of import customs duties, taxes has not come;
2) the expiry of another established period of validity of restrictions on the use and (or) disposal of goods, provided that during this period, the time, established by paragraph 11 of this article, for payment of import customs duties and taxes, has not come;
3) placement of goods under the customs procedure for destruction before the expiry of five years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or until the expiry of a different period of validity of restrictions on the use and (or) disposal of said goods, provided that during this period, the time, established by paragraph 11 of this article, for payment of import customs duties and taxes, has not come;
4) fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 2) of paragraph 14 of this article in the event of circumstances specified in paragraph 11 of this article;
5) recognition by the customs authority in the manner determined by the authorized body, before the expiry of five years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or until the expiry of another established period of restrictions on the use and (or) disposal of goods, of the fact of destruction and (or) irretrievable loss of foreign goods due to an accident or force majeure or of the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (movement) and (or) storage, except for the cases where prior to such destruction or irretrievable loss, in accordance with this Code in respect of foreign goods, the time period, established by paragraph 11 of this Article, for payment of customs duties and taxes, has come;
6) placement of goods under the customs procedure of abandoning in favor of the state before the expiry of five years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or until the expiry of a different period of validity of restrictions on the use and (or) disposal of goods;
7) placement of goods under the customs procedure of re-export, provided that before the placement under such a customs procedure the time period, established by paragraph 11 of this article, for payment of import customs duties and taxes, has not come;
8) confiscation or conversion of goods into the state ownership in accordance with the laws of the Republic of Kazakhstan.
5. Fulfillment of the obligation to pay import customs duties and (or) their collection in amounts calculated and payable in accordance with subparagraph 1) of paragraph 14 of this article, in respect of goods placed under the customs procedure of release for domestic consumption, with payment, in accordance with international treaties within the framework of the Eurasian Economic Union or international treaties on accession to the Eurasian Economic Union, of import customs duties at lower rates than those established by the Unified customs tariff of the Eurasian Economic Union, shall not terminate the obligation to pay import customs duties in the amount of the difference in the amounts of import customs duties calculated at the rates established by the Unified customs tariff of the Eurasian Economic Union and the amounts of import customs duties paid at the release of goods or in another amount, established in accordance with international treaties within the framework of the Eurasian Economic Union or international treaties on accession to the Eurasian Economic Union.
6. The obligation to pay import customs duties in respect of goods referred to in paragraph 5 of this article in the amount specified in this paragraph shall terminate upon the occurrence of the following circumstances:
1) fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 3) of paragraph 14 of this article;
2) the expiry of five years from the date of release in accordance with the customs procedure of release for domestic consumption of goods included in the list determined by the Commission in accordance with part one of paragraph 7 of this article, unless the international treaties within the framework of the Eurasian Economic Union or international treaties on accession to the Eurasian economic union or the Commission, in accordance with part two of paragraph 7 of this article, establishes other period during which the goods retain the status of foreign goods, provided that during this period, the time, established by paragraph 13 of this Article, to pay import customs duties, has not come;
3) the expiry of another time period, established by international treaties within the framework of the Eurasian Economic Union or by international treaties on accession to the Eurasian Economic Union, during which the goods retain the status of foreign goods, provided that during this period, the time, established by paragraph 13 of this article, to pay import customs duties has not come;
4) the expiry of the time period determined by the Commission in accordance with part two of paragraph 7 of this article in respect of goods included in the list (lists) determined by the Commission in accordance with part two of paragraph 7 of this article, provided that during this period, the time, established by paragraph 13 of this article, to pay import customs duties, has not come;
5) placement of goods under the customs procedure of abandoning in favor of the state;
6) recognition by the customs authority in the manner determined by the authorized body, before the occurrence of the circumstances specified in subparagraphs 2), 3) and 4) of this paragraph, of the fact of destruction and (or) irretrievable loss of foreign goods due to an accident or force majeure or of the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (movement) and (or) storage, except for the cases when before such destruction or irretrievable loss in accordance with this Code in respect of foreign goods, the time, established by paragraph 13 of this Article, for payment of customs duties, has come;
7) placement of goods under the customs procedure of destruction, provided that prior to such a placement under the customs procedure of destruction, the time, established by paragraph 13 of this article, for payment of import customs duties, has not come;
8) placement of goods under the customs procedure of re-export provided that prior to the placement under such a customs procedure the time period, established by paragraph 13 of this article, for payment of import customs duties, has not come;
9) confiscation or conversion of goods into the state ownership in accordance with the laws of the Republic of Kazakhstan.
7. From among the goods in respect of which, according to international treaties within the framework of the Eurasian Economic Union or international treaties on accession to the Eurasian Economic Union, the lower rates of import customs duties are to be applied than those established by the Unified customs tariff of the Eurasian Economic Union, the Commission shall determine the list (lists) of goods, which obtain the status of goods of the Eurasian Economic Union upon expiry of five years from the date of release of goods in accordance with the customs procedure of release for domestic consumption.
The Commission, with respect to certain categories of these specified goods, shall be entitled to determine the list (lists) of goods that obtain the status of goods of the Eurasian Economic Union upon expiry of another longer period than that specified in part one of this paragraph, as well as to set such a period.
8. The obligation to pay special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of release for domestic consumption, shall terminate in the declarant in the event of the following circumstances:
1) fulfillment of the obligation to pay special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 16 of this article;
2) recognition by the customs authority in the manner, determined by the authorized body, of the fact of destruction and (or) irretrievable loss of foreign goods due to an accident or force majeure or of the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (movement) and (or) storage, except for cases when prior to such destruction or irretrievable loss in accordance with this Code in respect of these foreign goods, the time for payment of special, anti-dumping, countervailing duties, has come;
3) refusal to release goods in accordance with the customs procedure of release for domestic consumption - with respect to the obligation to pay special, anti-dumping, countervailing duties arising during the registration of the declaration of goods;
4) withdrawal of the customs declaration in accordance with Article 184 of this Code and (or) cancellation of the release of goods in accordance with paragraph 5 of Article 192 of this Code - with respect to the obligation to pay special, anti-dumping, countervailing duties arising during the registration of the customs declaration;
5) confiscation or conversion of goods into the state ownership in accordance with the laws of the Republic of Kazakhstan;
6) detention by the customs authority of goods in accordance with Chapter 52 of this Code;
7) placement for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of the report of a criminal offense, during the proceedings in a criminal case or administrative offense case and in respect of which a decision was made to return them, if earlier the release of such goods was not made.
9. With regard to goods placed under the customs procedure of release for domestic consumption, the obligation to pay import customs duties and taxes shall be subject to execution (import customs duties, taxes are payable) prior to the release of goods in accordance with the customs procedure of release for domestic consumption if another time period for payment of import customs duties and taxes is not established in accordance with this Code.
10. With regard to goods placed under the customs procedure of release for domestic consumption with the application of benefits for payment of import customs duties and taxes associated with restrictions on the use and (or) disposal of these goods, the obligation to pay import customs duties and taxes shall be subject to execution in the event of circumstances specified in paragraph 11 of this article.
11. In the event of the following circumstances, the time period for payment of import customs duties and taxes with respect to the goods specified in paragraph 10 of this article, shall be:
1) in case of refusal of the declarant from such benefits - the day of entering into the declaration of goods, submitted for placement of goods under the customs procedure of release for domestic consumption, of the changes in part of refusal from benefits for payment of import customs duties and taxes;
2) in case of commission of actions in violation of the purposes and conditions for granting benefits for payment of import customs duties, taxes and (or) restrictions on the use and (or) disposal of these goods in connection with the use of such benefits, including if the commission of such actions led to loss of such goods - the first day of the commission of the specified actions, and if this day is not established, - the day of placement of the goods under the customs procedure of release for domestic consumption;
3) in case of loss of goods, except for their destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (movement) and (or) storage - the day of loss of goods, and if this day is not established, - the day of placement of goods under the customs procedure of release for domestic consumption;
4) in the event that the observance of the purposes and conditions for granting benefits for payment of import customs duties and taxes and (or) compliance with restrictions on the use and (or) disposal of these goods in connection with the use of such benefits is considered unconfirmed in accordance with Article 400 of this Code, - the day of placement of the goods under the customs procedure of release for domestic consumption.
12. With regard to goods placed under the customs procedure of release for domestic consumption, with payment, in accordance with international treaties within the framework of the Eurasian Economic Union or international treaties on accession to the Eurasian Economic Union, of import customs duties at lower rates of import customs duties than those established by the Unified customs tariff of the Eurasian Economic Union, the obligation to pay import customs duties shall be subject to execution upon the occurrence of circumstances specified in paragraph 13 of this article.
13. In the event of the following circumstances, the period for payment of import customs duties in respect of goods specified in paragraph 12 of this article shall be:
1) in case of voluntary payment of import customs duties - the day of entering into the declaration of goods, submitted for placement of goods under the customs procedure of release for domestic consumption, of the changes in part of calculation of import customs duties, or another day determined by the Commission in accordance with international treaties in the framework of the Eurasian Economic Union or international treaties on accession to the Eurasian Economic Union;
2) in the case of commission of actions in violation of restrictions on the use of goods established by paragraph 6 of Article 202 of this Code and (or) in violation of other conditions established by international treaties within the framework of the Eurasian Economic Union or by international treaties on accession to the Eurasian Economic Union, - the first day of commission of the specified actions, and if this day is not established, - the day of placement of the goods under the customs procedure of release for domestic consumption.
14. Unless otherwise established by this Code, import customs duties and taxes shall be payable:
1) in respect of goods referred to in paragraph 9 of this article - in the amount of import customs duties and taxes calculated in accordance with this Code in a declaration of goods, taking into account tariff preferences and benefits for payment of import customs duties and taxes;
2) in respect of the goods referred to in paragraph 10 of this article - in the amount of import customs duties and taxes calculated in accordance with this Code in a declaration of goods, taking into account tariff preferences and unpaid in connection with the application of benefits for payment of import customs duties, taxes, and in the event that before the expiry of five years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or before the expiry of a different period of validity of restrictions on the use and (or) disposal of goods, such goods were placed under the customs procedure for processing outside the customs territory for their repair in accordance with paragraph 3 of Article 256 of this Code, - also in the amount of import customs duties and taxes calculated in accordance with paragraphs 1, 2, 3, 4, 5 and 6 of Article 266 of this Code;
3) in respect of the goods referred to in paragraph 12 of this article, - in the amount of the difference in the amounts of import customs duties calculated in accordance with this Code at the rates of import customs duties established by the Unified customs tariff of the Eurasian Economic Union and the amounts of import customs duties paid at the release of goods, or in a different amount established in accordance with international treaties within the framework of the Eurasian Economic Union or international treaties on accession to the Eurasian Economic Union.
15. In respect of goods placed under the customs procedure of release for domestic consumption, the obligation to pay special, anti-dumping, countervailing duties shall be subject to execution (special, anti-dumping, countervailing duties are payable) until the release of goods in accordance with the customs procedure of release for domestic consumption.
16. Special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of release for domestic consumption shall be payable in the amount, calculated in a declaration of goods, taking into account the peculiarities provided for in Chapter 13 of this Code.
17. With respect to goods placed (placed) under the customs procedure of release for domestic consumption upon their release before filing a declaration of goods, this article shall apply subject to the peculiarities, established by Article 217 of this Code.
Article 217. Peculiarities of incurrence and termination of obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties, time period for their payment and calculation in respect of goods, placed under the customs procedure of release for domestic consumption, with the release of goods before filing a declaration of goods
1. In respect of goods placed under the customs procedure of release for domestic consumption, declared for release of goods before filing a declaration of goods, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of these goods shall arise for the person who filed the application on the release of goods before filing a declaration of goods, from the moment when the customs authority registered an application for the release of goods before filing a declaration of goods.
2. In respect of goods placed under the customs procedure of release for domestic consumption, declared for release before filing a declaration of goods, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties shall be terminated for the person who applied for the release of goods before filing a declaration of goods, when the following circumstances occur:
1) recognition by the customs authority in the manner, determined by the authorized body, of the fact of destruction and (or) irretrievable loss of foreign goods due to an accident or force majeure or of the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (movement) and (or) storage, if such destruction or irretrievable loss occurred before the release of such goods;
2) refusal to release goods before filing a declaration of goods;
3) confiscation or conversion of goods into the state ownership in accordance with the laws of the Republic of Kazakhstan;
4) detention by the customs authority of goods in accordance with Chapter 52 of this Code;
5) placement for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of the report of a criminal offense, during the proceedings in a criminal case or administrative violation case and against which a decision was made to return them, if earlier the release of such goods was not made.
3. With regard to goods placed under the customs procedure of release for domestic consumption, the release of which was made before filing a declaration of goods, the obligation to pay import customs duties and taxes shall be terminated in the person who applied for the release of goods before filing a declaration of goods, upon the occurrence of the following circumstances:
1) the sending by the customs authority of an electronic document or putting by the customs authority of the appropriate marks specified in paragraph 17 of Article 194 of this Code, if with respect to goods, the benefits have been applied for payment of import customs duties and taxes, not associated with restrictions on the use and (or) disposal of these goods;
2) fulfillment of the obligation to pay customs duties and taxes and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1) of paragraph 12 of this article, unless otherwise provided for in paragraphs 4 and 5 of this article, as well as sending by the customs authority of an electronic document or putting by the customs authority of the appropriate marks specified in paragraph 17 of Article 194 of this Code;
3) confiscation or conversion of goods into the state ownership in accordance with the laws of the Republic of Kazakhstan.
4. If in respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before filing a declaration of goods and in respect of which an electronic document was sent by the customs authority or appropriate mars were put, specified in paragraph 17 of Article 194 of this Code, the benefits for payment of import customs duties and taxes were applied, associated with restrictions on the use and (or) disposal of these goods, the obligation to pay import customs duties and taxes in respect of such of goods shall be terminated for the person who submitted the application for the release of goods before filing a declaration of goods, in the event of circumstances provided for by paragraph 4 of Article 216 of this Code.
5. If, in respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before filing a declaration of goods and in respect of which an electronic document was sent by the customs authority or the appropriate marks were put, specified in paragraph 17 of Article 194 of this Code, in accordance with international treaties within the framework of the Eurasian Economic Union or international treaties on accession to the Eurasian Economic Union, the import customs duties were paid at lower rates of import customs duties than those established by the Unified customs tariff of the Eurasian Economic Union, the fulfillment of the obligation to pay import duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1) of paragraph 12 of this article, shall not terminate the obligation to pay import customs duties in the amount of the difference in the amounts of import customs duties calculated at the rates of import customs duties established by the Unified customs tariff of the Eurasian Economic Union and the amounts of import customs duties paid at the release of goods, or in a different amount, established in accordance with international treaties within the framework of the Eurasian Economic Union or international treaties on accession to the Eurasian Economic Union. Such obligation to pay import customs duties shall be terminated for the person who submitted an application for the release of goods before filing a declaration of goods, upon the occurrence of circumstances stipulated in paragraph 6 of Article 216 of this Code.
6. With regard to goods placed under the customs procedure of release for domestic consumption, the release of which was made before filing a declaration of goods, the obligation to pay special, anti-dumping, countervailing duties shall be terminated for the person who applied for the release of goods before filing a declaration of goods, upon the occurrence of the following circumstances:
1) fulfillment of the obligation to pay special, anti-dumping, countervailing duties and (or) their collection in amounts calculated and payable in accordance with paragraph 13 of this article and sending of an electronic document or putting the appropriate marks by the customs authority, specified in paragraph 17 of article 194 of this Code;
2) confiscation or conversion of goods into the state ownership in accordance with the laws of the Republic of Kazakhstan.
7. With respect to goods placed under the customs procedure of release for domestic consumption, the release of which was made before filing a declaration of goods and in respect of which the declaration of goods was filed not later than the period specified in paragraph 16 of Article 194 of this Code, and in respect of goods, the declarant of which is the authorized economic operator, - not later than the period specified in paragraph 4 of Article 540 of this Code, the obligation to pay import customs duties and taxes shall be subject to execution (import customs duties, taxes are payable) before filing a declaration of goods, unless another period for payment of import customs duties and taxes is established in accordance with this Code.
8. If in respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before filing a declaration of goods and in respect of which an electronic document was sent by the customs authority or appropriate marks were put, specified in paragraph 17 of Article 194 of this Code, the benefits were applied for payment of import customs duties and taxes, associated with restrictions on the use and (or) disposal of these goods, the obligation to pay import customs duties and taxes in respect of such goods shall be subject to execution upon the occurrence of circumstances and within the time periods, specified in paragraph 11 of Article 216 of this Code.
9. If, in respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before filing a declaration of goods and in respect of which the electronic document was sent by the customs authority or the appropriate marks were put, specified in paragraph 17 of Article 194 of this Code, in accordance with international treaties within the framework of the Eurasian Economic Union or international treaties on accession to the Eurasian Economic Union, the import customs duties were paid at lower rates of import duties than that established by the Unified customs tariff of the Eurasian Economic Union, the obligation to pay import duties shall be subject to execution in the circumstances and within the time periods, specified in paragraph 13 of article 216 of this Code.
10. With respect to goods placed under the customs procedure of release for domestic consumption, the release of which was made before filing a declaration of goods and in respect of which a declaration of goods was filed not later than the period specified in paragraph 16 of Article 194 of this Code, and in respect of goods, the declarant of which is the authorized economic operator, - not later than the period specified in paragraph 4 of Article 540 of this Code, the obligation to pay special, anti-dumping, countervailing duties shall be subject to execution (special anti-dumping, countervailing duties are payable) before filing a declaration of goods.
11. If, in respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before filing a declaration of goods, the declaration of goods was not filed before the expiry of the period specified in paragraph 16 of Article 194 of this Code, and in respect of goods, the declarant of which is the authorized economic operator, - before the expiry of the period specified in paragraph 4 of Article 540 of this Code, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties shall be subject to execution. The time period for payment of import customs duties, taxes, special, anti-dumping, countervailing duties shall be the last day of the time period, specified in paragraph 16 of Article 194 of this Code, and in respect of goods, the declarant of which is the authorized economic operator, - the last day of the period specified in paragraph 4 of article 540 of this Code.
12. Import customs duties and taxes shall be payable:
1) in respect of goods referred to in paragraph 7 of this article, - in the amount of import customs duties and taxes calculated in accordance with this Code in the declaration of goods, taking into account tariff preferences and benefits for payment of import customs duties and taxes;
2) in respect of goods referred to in paragraph 8 of this article, - in the amount of import customs duties and taxes calculated in accordance with this Code in a declaration of goods, taking into account tariff preferences and unpaid in connection with the application of benefits for payment of import customs duties, taxes, and in the event that before the expiry of five years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or before the expiry of a different established period of validity of restrictions on the use and (or) disposal of goods, the goods were placed under the customs procedure for processing outside the customs territory for their repair in accordance with paragraph 3 of Article 256 of this Code, - also in the amount of import customs duties and taxes calculated in accordance with paragraphs 1, 2, 3, 4, 5 and 6 Article 266 of this Code;
3) in respect of goods specified in paragraph 9 of this article, - in the amount of the difference in the amounts of import customs duties calculated in accordance with this Code at the rates of import customs duties established by the Unified customs tariff of the Eurasian Economic Union and the amounts of import customs duties paid at the release of goods, or in a different amount established by international treaties within the framework of the Eurasian Economic Union or by international treaties on accession to the Eurasian Economic Union.
13. In respect of goods referred to in paragraph 10 of this article, special, anti-dumping, countervailing duties shall be payable in the amount calculated in a declaration of goods, taking into account the peculiarities, provided for in Chapter 13 of this Code.
14. With respect to goods specified in paragraph 11 of this article, the basis for calculating the import customs duties, taxes, special, anti-dumping and countervailing duties payable shall be determined on the basis of the information specified in the application for the release of goods and documents submitted together with such application.
In the event that the codes of goods in accordance with the Commodity nomenclature of foreign economic activity are determined at the level of grouping with the number of digits less than ten, for the calculation:
of customs duties, the largest of the rates of customs duties corresponding to goods included in such a grouping, shall be applied;
of taxes, the largest of the value-added tax rates, the largest of the excise rates corresponding to the goods included in such a grouping, in respect of which the largest of the customs duties rates are established, shall be applied;
of special, anti-dumping, countervailing duties, the largest of the rates of special, anti-dumping and countervailing duties corresponding to the goods included in such a grouping shall be applied, taking into account part three of this paragraph.
Special, anti-dumping, countervailing duties shall be calculated on the basis of the origin of goods, confirmed in accordance with Chapter 5 of this Code, and (or) other information necessary to determine the specified duties. In the event that the origin of goods and (or) other information necessary to determine these duties have not been confirmed, the special, anti-dumping, countervailing duties shall be calculated on the basis of the largest rates of special, anti-dumping, countervailing duties imposed on goods of the same code of the Commodity nomenclature of foreign economic activity, if the classification of goods is carried out at the level of ten digits, or goods included in the grouping, if the codes of goods in accordance with the Commodity nomenclature of foreign economic activity are defined at the level of grouping with the number of digits less than ten.
15. In the event that in respect to the goods, specified in paragraph 11 of this article, a declaration of goods is submitted subsequently, the customs duties, taxes, special, anti-dumping, countervailing duties shall be paid in the amounts, calculated in accordance with this Code in the declaration of goods, based on the information specified in the declaration of goods. The offset (repayment) of unduly paid and (or) unduly collected amounts of customs duties, taxes, special, anti-dumping, countervailing duties shall be carried out in accordance with Chapter 11 and Article 141 of this Code.
Article 218. Peculiarities of payment of import customs duties, taxes, special, anti-dumping, countervailing duties in relation to goods specified in paragraph 3 of Article 214 of this Code
1. When placing goods, specified in subparagraph 1) of paragraph 3 of Article 214 of this Code, under the customs procedure of release for domestic consumption, the import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable in the amount of import customs duties, taxes, special, anti-dumping, countervailing duties that would be payable, as if foreign goods, placed under the customs procedure for processing in the customs territory and used for manufacturing of goods, specified in subparagraph 1) of paragraph 3 of Article 214 of this Code, in accordance with the norms of their release, were placed under the customs procedure of release for domestic consumption.
Import customs duties, taxes, special, anti-dumping, countervailing duties in respect of these goods shall be calculated in accordance with paragraph 1 of Article 255 of this Code.
2. Interest shall be payable from the amounts of import customs duties, taxes, special, anti-dumping, countervailing duties payable (recoverable) in accordance with paragraph 1 of this Article, as if a deferral of payment was granted in respect of the said amounts from the date of placement of goods under customs procedure for processing in the customs territory to the day of termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties.
The specified interest shall be accrued and paid in accordance with Article 93 of this Code.
In the event that the effect of the customs procedure for processing in the customs territory in accordance with paragraph 3 of Article 253 of this Code was suspended, the interest provided for in this paragraph for the period of suspension of the effect of the customs procedure shall not be accrued and not paid.
3. When placing goods, specified in subparagraph 3) of paragraph 3 of Article 214 of this Code, under the customs procedure of release for domestic consumption, the import customs duties and taxes shall be calculated and paid in accordance with Article 266 of this Code, as if such goods were the products of processing.
Chapter 23. CUSTOMS PROCEDURE OF EXPORT
Article 219. Content and application of customs procedure of export
1. The customs procedure for export shall be a customs procedure applied to goods of the Eurasian Economic Union, according to which such goods are exported from the customs territory of the Eurasian Economic Union for permanent location outside its borders.
2. Goods placed under the customs procedure for export and actually exported from the customs territory of the Eurasian Economic Union shall lose the status of goods of the Eurasian Economic Union, except in cases when, in accordance with paragraphs 4 and 7 of Article 386 of this Code, such goods retain the status of goods of the Eurasian Economic Union.
3. Application of the customs procedure for export shall be allowed in relation to:
1) the goods, exported from the customs territory of the Eurasian Economic Union:
the goods placed under the customs procedure for processing outside the customs territory, except for the goods specified in subparagraph 1) of paragraph 3 of Article 256 of this Code, for completion of the effect of the customs procedure for processing outside the customs territory in accordance with subparagraph 1) of paragraph 2 of Article 264 of this Code;
the goods, placed under the customs procedure for temporary exportation for completion of the effect of the customs procedure of temporary export in accordance with paragraph 2 of Article 312 of this Code;
the goods, placed under a special customs procedure to complete the effect of the special customs procedure in cases determined in accordance with Article 337 of this Code by the Commission and the Government of the Republic of Kazakhstan in cases provided by the Commission;
vehicles of international transportation in accordance with paragraph 5 of Article 359 of this Code;
the goods of the Eurasian Economic Union, specified in subparagraph 2) of paragraph 5 of Article 386 of this Code;
2) products of processing for completion of the effect of the customs procedure for processing outside the customs territory in accordance with subparagraph 3) of paragraph 2 of Article 264 of this Code;
3) the goods, specified in paragraph 5 of Article 312 of this Code for export from the customs territory of the Eurasian Economic Union.
4. The goods, specified in subparagraphs 1) and 2) of paragraph 3 of this article, shall be placed under the customs procedure of export without their importation into the customs territory of the Eurasian Economic Union.
5. Goods, indicated in paragraph 4 of subparagraph 2) of paragraph 5 of Article 287 of this Code, and the goods indicated in paragraph 4 of subparagraph 2) of paragraph 4 of Article 296 of this Code, placed under the customs procedure of export to complete the effect of the customs procedure of a free customs zone or customs zone of a free warehouse, must be exported from the customs territory of the Eurasian Economic Union within a period not exceeding one year from the day following the day of placing such goods under the customs procedure of export.
If the goods are not exported from the customs territory of the Eurasian Economic Union, except for cases of their destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (movement) and (or) storage, until the expiry of the time period stipulated by part one of this paragraph, the customs procedure of export shall be terminated, and such goods shall be detained by customs authorities in accordance with chapter 52 of this Code.
These goods shall not be detained by customs authorities, if at the time of termination of the effect of the customs procedure of export they are on the territory of SEZ or in a free warehouse.
Article 220. Conditions for placement of goods under customs procedure of export
The conditions for placement of goods under the customs procedure of export shall be:
payment of export customs duties in accordance with this Code;
compliance with prohibitions and restrictions in accordance with Article 8 of this Code;
compliance with other conditions stipulated by international treaties within the framework of the Eurasian Economic Union, bilateral international treaties between the member states of the Eurasian Economic Union and international treaties of the Republic of Kazakhstan.
Article 221. Incurrence and termination of obligation to pay export customs duties in respect of goods placed under the customs procedure of export, time period of their payment and calculation
1. The obligation to pay export customs duties in respect of goods placed under the customs procedure of export shall arise for the declarant from the moment of registration of the declaration of goods by the customs authority.
2. The obligation to pay export customs duties in respect of goods placed under the customs procedure of export shall be terminated for the declarant upon the occurrence of the following circumstances:
1) release of goods in accordance with the customs procedure of export with the application of benefits for payment of export customs duties;
2) fulfillment of the obligation to pay export customs duties and (or) their collection in amounts calculated and payable in accordance with paragraph 4 of this article;
3) refusal to release goods in accordance with the customs procedure of export - in relation to the obligation to pay export customs duties arising during the registration of the declaration of goods;
4) withdrawal of the declaration of goods in accordance with Article 184 of this Code and (or) cancellation of the release of goods in accordance with paragraph 5 of Article 192 of this Code - in respect of the obligation to pay export customs duties arising during the registration of the declaration of goods;
5) confiscation or conversion of goods into the state ownership in accordance with the laws of the Republic of Kazakhstan;
6) detention of goods by the customs authority in accordance with Chapter 52 of this Code;
7) placement for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of the report of a criminal offense, during the proceedings in a criminal case or administrative violation case and in respect of which a decision was made to return them, if earlier the release of such goods was not made.
3. The obligation to pay export customs duties shall be subject to execution (export customs duties are payable) before the release of goods in accordance with the customs procedure for export, unless another period is established by this Code.
4. Export customs duties shall be payable in the amount of export customs duties calculated in the declaration of goods, taking into account the benefits for payment of export customs duties.
Chapter 24. CUSTOMS PROCEDURE OF CUSTOMS TRANSIT
Article 222. Content and application of customs procedure of customs transit
1. The customs procedure of customs transit shall be a customs procedure, according to which goods are transported (moved) from the customs authority of departure to the customs authority of destination without paying customs duties, taxes, special, anti-dumping, countervailing duties, subject to the conditions for placement of goods under this customs procedure.
2. The customs procedure of customs transit shall be applied:
1) for transportation (movement) on the customs territory of the Eurasian Economic Union, of foreign goods not placed under other customs procedures, as well as goods of the Eurasian Economic Union:
placed under the customs procedure of export in cases determined by the Commission;
placed under the customs procedure of a free customs zone, transported from one SEZ territory to another SEZ territory in the case stipulated by paragraph 8 of Article 287 of this Code;
2) for transportation (movement) from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union and (or) by the sea, of goods of the Eurasian Economic Union and foreign goods, specified in paragraph 4 of Article 385 of this Code.
3. The customs procedure of customs transit shall be applied for transportation (movement) of goods:
1) from the customs authority at the place of arrival to the customs authority at the place of departure;
2) from the customs authority at the place of arrival to the internal customs authority;
3) from the internal customs authority to the customs authority at the place of departure;
4) from one internal customs authority to another internal customs authority;
5) between customs authorities through the territories of states that are not members of the Eurasian Economic Union, and (or) by the sea.
4. Foreign goods placed under the customs procedure of customs transit shall retain the status of foreign goods.
5. The goods of the Eurasian Economic Union placed under the customs procedure of customs transit shall retain the status of goods of the Eurasian Economic Union, except for the case specified in paragraph 3 of Article 390 of this Code and the cases determined by the Commission in accordance with paragraph 17 of Article 387 of this Code.
6. For the transportation (movement) on the customs territory of the Eurasian Economic Union, the following foreign goods shall not be placed under the customs procedure of customs transit:
1) goods on an aircraft that, during the international transport operation, performed an intermediate, forced or technical landing on the customs territory of the Eurasian Economic Union, without unloading of these goods;
2) goods that, after they have arrived in the customs territory of the Eurasian Economic Union, have not left the place of movement of goods across the customs border of the Eurasian Economic Union and depart from the customs territory of the Eurasian Economic Union;
3) goods, moved by power transmission lines;
4) other goods in cases provided for by this Code.
7. Foreign goods, placed under customs procedures, for transportation (movement) on the customs territory of the Eurasian Economic Union, shall be placed under the customs procedure of customs transit in cases provided for by this Code.
8. With respect to the goods of the Eurasian Economic Union and the foreign goods referred to in paragraph 4 of Article 385 of this Code, transported from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union, and (or) by the sea, the customs procedure of customs transit shall be applied taking into account the peculiarities determined by Chapter 45 of this Code.
9. With regard to goods for personal use, international postal items, goods transported by pipeline transport, the customs procedure of customs transit shall be applied taking into account the peculiarities, specified in articles 346, 368 and 377 of this Code.
10. Peculiarities of application of the customs procedure of customs transit in respect of goods transported through the territory of the Republic of Kazakhstan shall be determined by the authorized body.
11. Peculiarities of application of the customs procedure of customs transit in relation to goods transported across the customs border of the Eurasian Economic Union in an unassembled or disassembled form, including in incomplete or uncompleted form, transported through the territories of two or more member states of the Eurasian Economic Union for a certain period by one or more vehicles of international transportation, shall be determined by the Commission.
12. Peculiarities of application of the customs procedure of customs transit in relation to goods transported through the customs territory of the Eurasian Economic Union by various (two or more) types of transport, shall be determined by the Commission.
Article 223. Conditions for placement of goods under customs procedure of customs transit
1. The conditions for placement of goods under the customs procedure of customs transit for their transportation (movement) through the customs territory of the Eurasian Economic Union shall be:
1) security of the fulfillment of the obligation to pay import customs duties and taxes in accordance with Article 226 of this Code, - in respect of foreign goods;
2) security of the fulfillment of the obligation to pay special, anti-dumping, countervailing duties in accordance with Article 226 of this Code in cases determined by the Commission, - in respect of foreign goods;
3) security of the possibility of identifying goods in the ways provided for in Article 427 of this Code;
4) compliance of a vehicle of international transportation with the requirements specified in Article 28 of this Code, if the goods are transported in cargo spaces (compartments) of a vehicle with the customs seals and seals imposed;
5) observance of prohibitions and restrictions in accordance with Article 8 of this Code.
2. The conditions for placement of goods of the Eurasian Economic Union, including goods of the Eurasian Economic Union, sent in postal items and foreign goods, specified in paragraph 4 of Article 385 of this Code under the customs procedure of customs transit for their transportation (movement) from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union, and (or) by the sea, shall be defined by Articles 387, 388 and 389 of this Code.
3. The declarant of goods, transported through the customs territory of the Eurasian Economic Union, involving two or more types of vehicles, placed under the customs procedure of customs transit may be the persons specified in subparagraph 1) of paragraph 1 of Article 149 of this Code, or a person of a member state of the Eurasian Economic Union, who, in accordance with the legislation of the Republic of Kazakhstan, has the authority for goods, transported involving two or more types of vehicles, and organizes such transportation of goods.
4. When placing goods under the customs procedure of customs transit, the customs authority of departure shall establish the time period for customs transit in accordance with Article 224 of this Code, determine the place of delivery of goods in accordance with Articles 225, 346, 387 of this Code, perform identification of goods, documents in accordance with Article 427 of this Code.
In the event that the transportation of goods, except for the transportation of goods by water or aircraft, is carried out in a cargo spaces (compartment) of a vehicle, meeting the requirements specified in Article 28 of this Code, or its part, the identification, in addition to other identification methods, provided for in Article 427 of this Code, shall be ensured by the imposition of seals on such cargo spaces (compartments) of the vehicle or its parts, except for the cases provided for by part three of this paragraph.
The imposition of seals on cargo spaces (compartments) of a vehicle or its part thereof shall not be required for transport of live animals, international postal items in postal containers (postal bags, postal containers), as well as for transportation on the territory of states that are not members of the Eurasian Economic Union, in one cargo space (compartment) of a vehicle or its part, of goods placed under the customs procedure of customs transit, together with goods not placed under the customs procedure of customs transit.
Article 224. Time period of customs transit
1. When placing the goods under the customs procedure of customs transit, the customs authority of departure shall set the period during which the goods must be delivered from the customs authority of departure to the customs authority of destination (hereinafter - the time period of customs transit).
2. With regard to goods transported by rail, the time period of customs transit shall be set at the rate of two thousand kilometers per one month, but not less than seven calendar days.
In relation to goods, transported (moved) by other types of transport, the time period of customs transit shall be set in accordance with the usual period of transportation (movement) of goods based on the type of transport and the capabilities of a vehicle, the established route for transportation of goods, other conditions of transportation and (or) application of a declarant or carrier, as well as taking into account the requirements of the working and rest regime of the vehicle driver in accordance with the international treaties of the Republic of Kazakhstan, but not more than the maximum period of customs transit.
3. The maximum period of customs transit cannot exceed the period determined at the rate of two thousand kilometers per one month, or the period determined by the Commission, on the basis of the peculiarities of transportation of goods placed under the customs procedure of customs transit.
4. The time period of customs transit, established by the customs authority on the basis of a motivated appeal of the declarant or the carrier may be extended within the period established by paragraph 3 of this article.
The procedure for fulfillment of customs operations related to the extension of the time period of customs transit shall be determined by the Commission.
Article 225. Place of delivery of goods. Change of the place of delivery of goods
1. When placing the goods under the customs procedure of customs transit, the customs authority of departure shall determine the place where goods to be placed under the customs procedure of customs transit (hereinafter - the place of delivery of goods) should be delivered.
2. The place of delivery of goods shall be determined on the basis of information on the destination point indicated in the transport (traffic) documents, unless otherwise specified in paragraphs 3, 4 and 5 of this article.
The place of delivery of goods shall be the customs control zone, located in the zone of activity of the customs authority of destination. At that, the goods transported from the place of their arrival shall be delivered to the location of the customs authority, unless otherwise established by this Code.
The place of delivery of goods transported by rail shall be the customs control zone at the destination station, on the access roads of the destination station or on the non-public railway lines adjacent directly to the destination station established in accordance with Article 404 of this Code.
3. When transporting (moving) goods within the territory of the Republic of Kazakhstan, the customs authority of departure shall have the right to determine the place of delivery of goods irrespective of the information specified in transport (traffic) documents in the following cases:
1) at the request of the person having authority with respect to the goods, subject to submission of documents confirming the grounds for determining the place of delivery, regardless of the information specified in the transport (traffic) documents;
2) determined on the basis of the risk management system. At that, the carrier's expenses for delivery of goods to the place of delivery established by the customs authority of departure must correspond to the costs of delivering the goods to the place of delivery specified in the transport (traffic) documents.
4. When goods are transported (moved) through the territories of two or more member states of the Eurasian Economic Union, the customs authority of departure shall have the right to determine the place of delivery of goods regardless of the information specified in transport (traffic) documents in cases stipulated by international treaties within the framework of the Eurasian Economic Union and (or) in other cases determined by the Commission.
5. When goods are transported (moved) from one part of the customs territory of the Eurasian Economic Union to another part of the customs territory of the Eurasian Economic Union through the territories of states that are not members of the Eurasian Economic Union and (or) by the sea, the customs authority of departure shall have the right to determine the place of delivery of goods regardless of the information specified in the transport (traffic) documents in the cases provided for by paragraphs 8 and 9 of Article 387 of this Code and (or) in other cases determined by the Commission.
6. The facilities, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator with certificates of the second or third type that are a customs control zone may be determined as the place of delivery of goods transported from the place of arrival, if, in accordance with transport (traffic) documents, such goods travel to the facilities, premises (parts of premises) and (or) to open areas (parts of open sites) of such authorized economic operator.
7. In the event that during transportation (movement) of goods in accordance with the customs procedure of customs transit, the destination is changed in accordance with the legislation of the Republic of Kazakhstan on transport, the place of delivery of goods may be changed with the permission of the customs authority. In order to obtain permission from the customs authority to change the place of delivery, the carrier shall have the right to apply to any customs authority on the way, with an application to change the place of delivery of goods made in an arbitrary form. Together with the application for changing the place of delivery of goods, the documents confirming the change of destination, transit declaration and other documents for goods shall be submitted.
Permission to change the place of delivery of goods shall be accepted by the customs authority not later than the day following the day of receipt of the application and the documents specified in part one of this paragraph. After issuing the permission to change the place of delivery, the effect of the customs procedure of customs transit in respect of goods, the place of delivery of which is changed, shall be completed and the goods shall be subject to placement under the customs procedure of customs transit.
The procedure for performing customs operations related to obtaining permission from the customs authority to change the place of delivery of goods shall be determined by the Commission.
It shall be allowed to change the place of delivery of goods without completing the customs procedure of customs transit, if such a place of delivery is located in the same area of activity of the customs authority, where the place of delivery of goods was originally established by the customs authority of departure, in the order determined by the authorized body.
Article 226. Security of fulfillment of obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties under the customs procedure of customs transit
1. Security of the fulfillment of the obligation to pay customs duties and taxes under the customs procedure of customs transit shall be provided in accordance with Chapter 10 of this Code, taking into account the provisions of this article and articles 354 and 370 of this Code.
In cases where the security of the obligation to pay special, anti-dumping, countervailing duties is a condition for placement of goods under the customs procedure of customs transit in accordance with subparagraph 2) of paragraph 1 of Article 223 of this Code, such security shall be provided in accordance with Article 139 of this Code, taking into account the provisions of this article.
2. When placing goods, except for the goods for personal use and international postal items, under the customs procedure of customs transit, the amount of security to fulfill the obligation to pay customs duties and taxes shall be determined on the basis of the amounts of customs duties and taxes that would be payable in a member state of the Eurasian Economic Union, whose customs authority releases goods if, as of the date of registration of the transit declaration, the goods were placed under the customs procedure for release for domestic consumption or the customs procedure of export without the use of tariff preferences and benefits for payment of import customs duties, taxes or benefits for payment of export customs duties, respectively, but not less than the amounts of customs duties and taxes that would be payable in other member states of the Eurasian Economic Union, on the territories of which the goods will be transported (moved) in accordance with the customs procedure of customs transit, as if the goods were located on the territories of these member states of the Eurasian Economic Union under the customs procedure of release for domestic consumption or the customs procedure of export without the use of tariff preferences and benefits for payment of import customs duties, taxes or benefits for payment of export customs duties, respectively.
The amounts of customs duties and taxes specified in part one of this paragraph shall be determined on the basis of the largest value of the rates of customs duties, taxes, the value of goods and (or) their physical characteristics in kind (quantity, weight, volume or other characteristics) that may be determined on the basis of available information, the procedure for use of which is established by this Code.
3. The Commission shall have the right to define the peculiarities of determining the amount of security to fulfill the obligation to pay customs duties and taxes and the amount of security to fulfill the obligation to pay special, anti-dumping, countervailing duties when placing the goods (components of goods), transported across the customs border of the Eurasian Economic Union in unassembled or disassembled form, including incomplete or uncompleted form, under the customs procedure of customs transit.
4. In respect of goods placed under the customs procedure of customs transit, the security for the fulfillment of the obligation to pay customs duties and taxes and security of the fulfillment of the obligation to pay special, anti-dumping, countervailing duties shall not be granted in the following cases:
1) the amount of security for the fulfillment of the obligation to pay customs duties and taxes and the amount of security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties if the provision of such security is a condition for placement of goods under the customs procedure of customs transit in accordance with subparagraph 2) of paragraph 1 of Article 223 of this Code, in aggregate shall not exceed the amount equivalent to five hundred euros at the rate of currencies in force on the day of registration of the transit declaration;
2) the declarant is the customs carrier, transporting (moving) the declared goods, or an authorized economic operator with a certificate of inclusion in the register of the authorized economic operators of the first or third type;
3) goods are transported by rail, air transport or are transported by