Article 100. Application of a surety agreement as security for the fulfillment of obligations to pay customs duties and taxes of the Customs Regulation Code in the Republic of Kazakhstan

1. The customs body shall accept a guarantee agreement concluded in accordance with the civil legislation of the Republic of Kazakhstan as security for the fulfillment of the obligation to pay customs duties and taxes.

To accept such a surety agreement, 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, accompanied by the surety agreement, as well as documents confirming the enforcement of the obligation to pay customs duties and taxes by one of the methods specified in paragraph 2 of this article.

The customs authority, no later than three working days from the date of registration of the said application, accepts the surety agreement as security for the fulfillment of the obligation to pay customs duties and taxes by registering such security or refuses to accept it.

2. Individual entrepreneurs registered in the Republic of Kazakhstan in accordance with the Legislation of the Republic of Kazakhstan may act as a guarantor.

the legislation of the Republic of Kazakhstan, as well as legal entities established in accordance with the legislation of the Republic of Kazakhstan.

The guarantor must ensure that the obligation to pay customs duties and taxes is fulfilled in one of the following ways::

1) by depositing collateral amounts into the account of temporary placement of money and (or) using advance payments as security for the fulfillment of obligations to pay customs duties and taxes;

2) a bank guarantee;

3) pledge of property;

4) insurance contract.

The amount of security for the fulfillment of the obligation to pay customs duties and taxes must include the amount of penalties for at least ten working days, which may be additionally accrued if the payer fails 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 case of accrual of such interest.

3. The surety shall be liable to the customs authority to the same extent as the payer, including the payment of penalties and interest in the case of accrual of such interest for deferral or installment payment of import customs duties.

4. The customs authority refuses to accept a guarantee agreement as security for the fulfillment of the obligation to pay customs duties and taxes in one of the following cases::

1) the submitted surety agreement 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 refusing to accept a bank guarantee submitted to the surety agreement.;

3) the property pledge agreement submitted to the surety agreement does not comply with the conditions for concluding the property pledge agreement 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 refusing to accept the insurance contract submitted to the guarantee agreement.;

5) the guarantor has not ensured the fulfillment of the obligation to pay customs duties and taxes;

6) the amount of customs duties, taxes, penalties, and interest for deferral or installment payment of import customs duties in the case of accrual of such interest, the payment of which is secured by a guarantee agreement,

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, taking into account the third part of paragraph 2 of this Article, confirmed by the guarantee agreement.;

7) the documents specified in paragraph 1 of this article have not been submitted.

The customs body 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 and taxes or refusal to register such security.

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 claim for payment of the amounts of customs duties, taxes, penalties, and interest due within five working days after the expiration of the terms of performance of the obligation provided for by the guarantee agreement. At the same time, penalties are accrued from the day following the day of the expiration of the obligation to pay customs duties and taxes.

6. The demand of the customs authority for payment of the amounts of customs duties, taxes, penalties, and interest due is subject to unconditional and mandatory execution by the guarantor within five working days from the date of receipt of such demand.

7. In case of non-fulfillment or violation of the deadlines for fulfilling the requirements of the customs authority, the guarantor shall be liable in accordance with the laws of the Republic of Kazakhstan.

President    

Republic of Kazakhstan     

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

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