Article 111. Verification of a filed customs declaration, customs operations related to registration or refusal to register a filed customs declaration, and the procedure for their execution of the Customs Code of the Eurasian Economic Union
1. The customs authority shall check the submitted customs declaration in order to establish the absence of grounds for refusal to register it provided for in paragraph 5 of this Article.
2. Customs operations related to the registration or refusal to register a customs declaration shall be performed by the customs authority no later than 1 hour of the customs authority's working time from the date of filing the customs declaration, unless a shorter period is established by the legislation of the Member States on customs regulation.
3. Registration or refusal to register a declaration for goods, a transit declaration, a declaration for a vehicle and a declaration for electronic commerce goods shall be executed in accordance with the procedure determined by the Commission, and in the part not regulated by the Commission - in accordance with the legislation of the Member States on customs regulation.
4. Registration or refusal to register a passenger customs declaration shall be executed in accordance with the procedure established by the legislation of the Member States on customs regulation.
Registration or refusal to register a passenger customs declaration in respect of goods for personal use sent in international mail, in respect of which documents provided for in acts of the Universal Postal Union and accompanying international mail items are used as a passenger customs declaration, may not be performed if this is provided for by the legislation of the Member States on customs regulation.
5. The customs authority refuses to register the customs declaration on the following grounds:
1) the customs declaration has been submitted to a customs authority that is not authorized to register customs declarations;
2) the customs declaration has been submitted by an unauthorized person and/or has not been signed or properly certified;
3) the customs declaration form has not been complied with;
4) the customs declaration does not contain information that must be specified in accordance with international treaties and acts in the field of customs regulation, and (or) the customs declaration is not filled out in accordance with the established procedure for filling it out.;
5) the paper customs declaration has not been drawn up in accordance with the prescribed form, and (or) the structure and format of the electronic customs declaration or the electronic type of customs declaration on paper do not correspond to the established structures and formats of such documents;
6) the goods in respect of which a customs declaration is filed, with the exception of the goods specified in paragraph 2 of Article 109 of this Code, or goods in cases determined by the Commission in accordance with paragraph 3 of Article 109 of this Code, are not located in the territory of the Member State to whose customs authority the customs declaration is filed;
7) no actions have been performed that, in accordance with this Code and (or) the legislation of the Member States, must be performed before or simultaneously with the filing of the customs declaration.;
8) the specifics of the customs declaration of goods established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code have not been observed, which must be observed before or simultaneously with the filing of the customs declaration.
6. When processing a refusal to register a customs declaration, the customs authority shall indicate all the reasons that served as the basis for the refusal in accordance with paragraph 5 of this Article, as well as, if this is provided for by the legislation of the member States on customs regulation, recommendations for their elimination.
In case of refusal to register a paper customs declaration, such a customs declaration and the documents submitted at the time of its filing, if the filing of the customs declaration was accompanied by the submission of documents, are returned to the declarant or customs representative, while one copy of the customs declaration remains with the customs authority.
7. If the customs declaration has not been registered by the customs authority, such declaration is considered to be not submitted for customs purposes.
8. From the moment of registration, the customs declaration becomes a document attesting to facts of legal significance.
9. In case of malfunction of the information systems used by the customs authorities caused by technical failures, disruptions in the operation of communication facilities (telecommunication networks and the Internet), power outage, the customs authority, in the absence of grounds for refusal of registration, except for the grounds specified in subparagraph 5 of paragraph 5 of this Article regarding compliance with the structure and format of the electronic type of customs declarations on paper in accordance with the established structure and format, performs registration of the submitted customs declaration on paper without using information systems.
The specifics of the procedure for customs operations related to the registration of a customs declaration or the refusal of such registration in case of malfunction of information systems used by customs authorities are established by the legislation of the Member States on customs regulation.
The Customs Code of the Eurasian Economic Union was adopted on April 11, 2017.
It was ratified by the Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.
President
Republic of Kazakhstan
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