Article 1. Customs regulation in the Republic of Kazakhstan of the Code on Customs Regulation in the Republic of Kazakhstan

Home / RLA / Article 1. Customs regulation in the Republic of Kazakhstan of the Code on Customs Regulation in the Republic of Kazakhstan

1. Customs regulation in the Republic of Kazakhstan is the regulation of relations in a part of the customs territory of the Eurasian Economic Union (the territory of the Republic of Kazakhstan) in which the Republic of Kazakhstan has exclusive jurisdiction, including the establishment of the procedure and conditions for the movement of goods across the customs border of the Eurasian Economic Union, their location and use in the customs territory of the Eurasian Economic Union or beyond, the procedure for performing customs operations, related to the 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 paying customs duties, special, anti-dumping, countervailing duties and customs control, as well as the regulation of power relations between customs authorities and individuals, exercising ownership rights, the use and (or) disposal of goods in the customs territory of the Eurasian Economic Union or beyond.

2. Customs regulation in the Republic of Kazakhstan is based on the principles of equality of persons when moving goods across the customs border of the Eurasian Economic Union, clarity, clarity and consistency of customs operations, transparency in the development and application of international treaties and acts regulating customs relations that constitute the law of the Eurasian Economic Union, and their harmonization with international law., as well as on the application of modern customs control methods and the maximum use of information and communication technologies in the activities of customs authorities.

3. Customs regulation in the Republic of Kazakhstan is carried out in accordance with the international treaties of the Eurasian Economic Union within the framework of the Eurasian Economic Union regulating customs relations, including the Agreement on the Customs Code of the Eurasian Economic Union, international treaties of the Eurasian Economic Union with a third party and acts constituting the law of the Eurasian Economic Union (hereinafter – customs legislation of the Eurasian Economic Union), as well as in accordance with the Treaty on the Eurasian Economic Union of May 29, 2014 (hereinafter referred to as the Treaty on the Union).

4. Customs legal relations not regulated by the customs legislation of the Eurasian Economic Union are regulated by the customs legislation of the Republic of Kazakhstan.

5. The sphere of customs affairs is the area 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.

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