Article 112. Customs operations related to the modification (addition) of information stated in the customs declaration and the procedure for their execution of the Customs Code of the Eurasian Economic Union
1. Upon a reasoned request from the declarant submitted in the form of an electronic document or a paper document, with the permission of the customs authority, the information stated in the customs declaration may be changed (supplemented) prior to the release of the goods, if by the time of receipt of the declarant's request the customs authority has not requested documents and (or) information in accordance with Article 325 of this Code., did not notify him of the place and time of the customs inspection, did not make a decision to conduct a customs inspection and (or) did not appoint a customs examination.
Regardless of the provisions of the first paragraph of this paragraph, upon a reasoned request from the declarant submitted in the form of an electronic document or a paper document, with the permission of the customs authority, prior to the release of goods, it is allowed to change (supplement) the information stated in the customs declaration, if such changes (additions) are related to a change in information about the location of the declared goods or correcting typos or grammatical errors that do not affect the release of goods.
The modification (addition) of the information stated in the registered customs declaration may not entail the declaration of information about goods other than the goods that were indicated in this registered customs declaration.
The procedure for performing customs operations related to changing (supplementing) the information stated in the customs declaration and the information in the electronic form of the customs declaration on paper, prior to the release of goods, is determined by the Commission.
2. If, during customs control, violations of international treaties and acts in the field of customs regulation have been identified, which, in accordance with paragraphs two and three of subparagraph 9 of paragraph 1 of Article 125 of this Code, when eliminated, will not be grounds for refusing to release goods, and the customs authority has established the need for amendments (additions) to eliminate such violations information stated in the customs declaration, such information must be changed (supplemented) by the declarant at the request of the customs authority within the time limit for the release of goods., established by paragraphs 3 and 6 of Article 119 of this Code.
The form of the request for amendments (additions) to the information stated in the customs declaration before the release of the goods is determined by the Commission.
3. After the release of the goods, the information stated in the goods declaration and the information in the electronic form of the goods declaration on paper shall be amended (supplemented) in the cases provided for by this Code and (or) determined by the Commission, by decision of the customs authority or with the permission of the customs authority.
The form of the decision of the customs authority on making changes (additions) to the information stated in the goods declaration after the release of the goods is determined by the Commission.
The terms and procedure for performing customs operations related to changing (supplementing) the information stated in the goods declaration and the information in the electronic form of the goods declaration on paper after the release of the goods are determined by the Commission.
4. To change (supplement) the information stated in the goods declaration and the information in the electronic form of the goods declaration on paper, an adjustment of the goods declaration is applied, except in cases determined by the Commission when the information can be changed (supplemented) without the use of this customs document.
The form of correction of the goods declaration, the structure and format of the correction of the goods declaration in the form of an electronic document and the electronic type of correction of the goods declaration on paper, and the procedure for filling them out are determined by the Commission.
5. The correction of the goods declaration is an integral part of such a goods declaration.
The filing of an electronic goods declaration on paper is accompanied by the submission of its electronic form to the customs authority, unless otherwise determined by the Commission.
6. The Commission has the right to determine cases when, after the release of goods, changes (additions) are made to the information stated in the transit declaration, passenger customs declaration and vehicle declaration, vehicle declaration and declaration of electronic commerce goods, and information in electronic types of such customs declarations on paper, as well as the timing and procedure for making changes. (additions) to the information stated in such customs declarations, the forms of customs documents that modify (supplement) the information, the structures and formats of such customs documents declared in such customs declarations in the form of electronic documents and electronic types of such customs documents on paper, as well as the procedure for filling them out.
The submission of a paper customs document, which modifies (supplements) the information stated in the specified types of customs declaration, is accompanied by the submission of its electronic form to the customs authority, unless otherwise determined by the Commission.
Customs documents that modify (supplement) the information stated in the transit declaration, passenger customs declaration and vehicle declaration, vehicle declaration and electronic commerce goods declaration are an integral part of these types of customs declaration.
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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