Article 113. Customs operations related to the revocation of a customs declaration and the procedure for their execution of the Customs Code of the Eurasian Economic Union
1. At the request of the declarant, submitted in the form of an electronic document or a paper document, the registered customs declaration for foreign goods, with the exception of the transit declaration for foreign goods specified in paragraph 4 of Article 302 of this Code, may be withdrawn by him before the goods are released by the customs authority.
2. In case of revocation of the customs declaration, a new customs declaration must be submitted within the period of temporary storage of goods.
3. If the customs declaration is not filed within the time period specified in paragraph 2 of this Article, the goods are detained by the customs authorities in accordance with Chapter 51 of this Code.
4. At the request of the declarant, submitted in the form of an electronic document or a paper document, the registered transit declaration for foreign goods specified in paragraph 4 of Article 302 of this Code may be withdrawn by him before the release of the goods by the customs authority or after the release of the goods by the customs authority before the actual departure of such goods from the customs territory of the Union.
5. At the request of the declarant, submitted in the form of an electronic document or a paper document, the registered customs declaration for goods of the Union may be withdrawn by him before the actual departure of the goods from the customs territory of the Union, including after the release of the goods by the customs authority, subject to paragraph 6 of this Article.
6. At the request of the declarant, submitted in the form of an electronic document or a paper document, the customs declaration for goods of the Union placed under the customs procedure of export in order to complete the customs procedure of the free customs zone or the customs procedure of the free warehouse may be withdrawn by him:
1) if such goods are located on the territory of the FEZ or in the territory of a free warehouse, including after the goods have been released by the customs authority;
2) if such goods are located outside the territory of the FEZ or outside the territory of a free warehouse and have not actually left the customs territory of the Union, subject to simultaneous filing of a customs declaration for placing such goods under a different customs procedure in accordance with subparagraph 1 of paragraph 6 of Article 207, subparagraph 1 of paragraph 5 of Article 215 of this Code.
7. Revocation of the customs declaration is allowed with the permission of the customs authority. The permission of the customs authority or the refusal to issue such a permit is issued in the form of an electronic document or a paper document.
Revocation of the customs declaration is allowed if, prior to receiving the declarant's request, the customs authority has not notified the declarant of the place and time of the customs inspection of the goods declared in the customs declaration, has not decided to conduct a customs inspection of the goods declared in the customs declaration, has not appointed a customs examination and (or) has not established violations involving administrative or criminal liability. international treaties and acts in the field of customs regulation, and (or) the legislation of the Member States on customs regulation, and (or) the legislation of the Member States, the control over compliance with which is entrusted to the customs authorities.
After conducting a customs inspection of goods, customs inspection of goods, and receipt of the results of a customs examination, the customs declaration may be revoked if, as a result of their conduct, violations of international treaties and acts in the field of customs regulation, the legislation of the Member States on customs regulation, and the legislation of the Member States, which are subject to administrative or criminal liability, have not been established. assigned to the customs authorities.
The legislation of the Member States may establish conditions other than those provided for in this paragraph for revocation of a customs declaration filed in respect of goods, the specifics of customs declaration of which are established by the legislation of the Member States on customs regulation in accordance with paragraph 8 of Article 104 of this Code.
8. The provisions of paragraphs 1-7 of this Article shall not apply to the revocation of a declaration for goods in the cases provided for in paragraph 9 of Article 116 of this Code.
In the cases provided for in paragraph 9 of Article 116 of this Code, the goods declaration is withdrawn upon the request of the declarant, submitted in the form of an electronic document or a paper document.
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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