Article 120. The specifics of customs operations and the release of goods before submitting a declaration for goods of the Customs Code of the Eurasian Economic Union
1. Prior to filing a declaration, goods may be declared for release in accordance with the customs procedure for release for domestic consumption.:
1) the goods specified in paragraph 1 of Article 81 of this Code, as well as those determined by the Commission in accordance with paragraph 2 of Article 81 of this Code;
2) goods imported as part of the implementation of investment projects determined in accordance with the legislation of the Member States;
3) categories of goods according to the list approved by the Commission, imported by certain categories of legal entities that meet the criteria determined by the Commission.
2. Goods may be declared for release before submitting a declaration for goods in accordance with the customs procedure of processing in the customs territory, the customs procedure of a free customs zone, the customs procedure of a free warehouse, the customs procedure of temporary import (admission) without payment of customs duties (taxes), if this is provided for by the legislation of the member States, as well as in accordance with other customs procedures that are determined by the Commission.
The legislation of the Member States may establish a list of categories of goods that may be declared for release prior to filing a declaration for goods in accordance with the customs procedure for processing in the customs territory, the customs procedure of a free customs zone, the customs procedure of a free warehouse, the customs procedure of temporary import (admission) without payment of customs duties (taxes).
3. When declaring goods for release of goods before submitting a declaration for goods, the person who will act as the declarant of goods when submitting the declaration for goods submits to the customs authority an application for release of goods before submitting the declaration for goods in the form of an electronic document or a paper document.
An application for the release of goods before submitting a declaration for goods is submitted by a person who can act as a declarant of goods (hereinafter referred to in this article as the person who submitted an application for the release of goods before submitting a declaration for goods).
An application for the release of goods before submitting a declaration for goods must contain information about the person who will act as a declarant, the chosen customs procedure and other information necessary for the release of goods, determined by the Commission depending on the type of application for the release of goods before submitting a declaration for goods, the person who will act as a declarant, categories of goods and customs procedures..
The form of an application for the release of goods before submitting a declaration for goods, the structure and format of such an application in the form of an electronic document, and the procedure for filling them out are determined by the Commission.
4. Together with the application for the release of goods, before submitting a declaration for goods, submitted in the form of a paper document, must be submitted:
1) documents confirming compliance with the conditions under which, in accordance with paragraph 13 of this Article, the customs authority releases goods before submitting a declaration for the goods;
2) commercial or other documents containing information about the sender and recipient of the goods, the country of departure and the country of destination of the goods, and the goods (name, trademark, appellation of origin, which is an intellectual property object included in the unified customs register of intellectual property objects of the Member States and (or) the national customs register of intellectual property objects property, which is maintained by the customs authority of the Member State, the customs authority to which an application for the release of goods is submitted before submitting a declaration for goods, a description, a code in accordance with the Commodity Nomenclature of foreign economic activity at the level of at least the first 6 characters, quantity, gross weight and cost). In the absence of the necessary information in the documents specified in this subparagraph, such information shall be indicated in the application for the release of goods before submitting the goods declaration.
5. The documents specified in paragraph 4 of this Article may not be submitted to the customs authority if information about such documents and (or) information from them can be obtained in accordance with paragraph 2 of Article 80 of this Code.
6. The submission of an application for the release of goods prior to the submission of a declaration for goods submitted in the form of an electronic document is accompanied by the submission of documents confirming compliance with prohibitions and restrictions, documents confirming the provision of security for the payment of customs duties and taxes, if information about such documents and (or) information from them cannot be obtained by the customs authority in in accordance with paragraph 2 of Article 80 of this Code.
7. An application for the release of goods before submitting a declaration for goods is submitted to the customs authority of the Member State authorized to register customs declarations, to which the goods declaration will subsequently be submitted.
8. When goods are declared for release before the goods declaration is filed, such goods must be located in the territory of the Member State to whose customs authority the goods release application is submitted before the goods declaration is filed.
9. A person who has submitted an application for the release of goods before submitting a declaration for goods is responsible, in accordance with the legislation of the Member States, for non-compliance with the requirements of international treaties and acts in the field of customs regulation, including for providing false information in the application for the release of goods before submitting a declaration for goods, submitting invalid documents, including forged ones and (or) containing knowingly unreliable (false) information, failure to file a declaration for goods within the prescribed period.
10. The customs authority registers an application for the release of goods prior to filing a declaration for goods or refuses to register it no later than 1 hour of the customs authority's working time from the date of filing such an application 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.
11. From the moment of registration, an application for the release of goods to the filing of a declaration for goods becomes a document attesting to facts of legal significance.
12. The Customs authority refuses to register an application for the release of goods before submitting a declaration for goods on the following grounds:
1) an application for the release of goods has been submitted to a customs authority that is not authorized to register customs declarations prior to filing a declaration for goods.;
2) the application for the release of goods has been submitted by an unauthorized person or has not been signed or properly certified prior to the submission of the goods declaration.;
3) the application for the release of goods before submitting the declaration for goods on paper is not drawn up in accordance with the established form, the structure and format of the application in the form of an electronic document do not correspond to the established structure and format of such an application.;
4) the information to be specified in accordance with the third paragraph of paragraph 3 of this Article is not indicated in the application for the release of goods prior to filing the declaration for goods.;
5) the documents specified in paragraph 4 of this Article have not been submitted together with the application for the release of goods before the filing of the goods declaration, which is submitted in the form of a paper document.;
6) the documents in accordance with paragraph 6 of this Article have not been submitted together with the application for the release of goods before submitting the goods declaration in the form of an electronic document.;
7) on the day of filing an application for the release of goods before the filing of a declaration for goods, the person who submitted such an application has not fulfilled the obligation to file a declaration for goods in respect of goods that were previously released before the filing of the declaration for goods within the time period established by paragraph 16 of this Article and paragraph 4 of Article 441 of this Code.;
8) the goods in respect of which an application for the release of goods has been submitted prior to the filing of the goods declaration are not located in the territory of the Member State to whose customs authority the application for the release of goods is submitted prior to the filing of the goods declaration.
13. The release of goods before the filing of the goods declaration is carried out by the customs authority, provided that the person who submitted the application for the release of goods before the filing of the goods declaration:
1) the provisions of paragraphs 1 and 2 of this Article or the provisions of paragraph 1 of Article 441 of this Code have been complied with if the application for the release of goods was submitted by an authorized economic operator prior to the submission of the goods declaration.;
2) the conditions for placing goods under the declared customs procedure have been met, with the exception of the conditions for the payment of customs duties, taxes, special, anti-dumping, countervailing duties, as well as cases where such a condition as compliance with prohibitions and restrictions in accordance with the Treaty on the Union and (or) the legislation of the Member States can be confirmed after the release products;
3) security has been provided for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in respect of the goods specified in paragraph 1 of this Article, with the exception of the goods specified in paragraph 14 of this article, as well as with the exception of the case when the provision of security for the fulfillment of the obligation to pay customs duties, taxes, special anti-dumping, countervailing duties are not required in accordance with paragraph 5 of Article 441 of this Code.
14. Provision of enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is not required in respect of:
1) goods necessary to eliminate the consequences of natural disasters, natural and man-made emergencies;
2) military products necessary for carrying out peacekeeping operations or for conducting exercises;
3) Humanitarian and technical assistance;
4) currencies of the Member States, foreign currency, other currency valuables, precious metals, including gold, imported by the national (central) banks of the member States and their branches;
5) other goods determined by the legislation of the Member States.
15. Enforcement of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is provided in accordance with Chapter 9 and Article 75 of this Code.
16. The goods declaration in respect of goods released in accordance with this article must be filed by the person who submitted the goods release application before submitting the goods declaration, no later than the 10th day of the month following the month of release of the goods, or within the time period specified in paragraph 4 of Article 441 of this Code.
The period specified in this paragraph shall be calculated taking into account the provisions of paragraph 6 of Article 4 of this Code.
17. The customs authority, based on the results of checking the declaration of goods in accordance with Article 111 of this Code and compliance with the conditions for placing goods under the declared customs procedure, which, in accordance with subparagraph 2 of paragraph 13 of this Article, were not observed when the goods were released, as well as compliance with the conditions provided for in subparagraph 2 of paragraph 1 of Article 118 of this Code, forms and sends to the declarant an electronic document or puts appropriate marks on the declaration of goods submitted on paper, and (or) commercial, transport (shipping) documents., containing information about the release of goods before submitting the goods declaration.
18. When performing customs operations and releasing goods before filing a declaration for goods, customs tariff regulation measures, legislative acts of the Member States in the field of taxation, special, anti-dumping, countervailing duties and exchange rates effective on the day of registration by the customs authority of the application for the release of goods before filing a declaration for goods are applied.
19. The release of goods prior to the filing of the goods declaration shall be carried out within the time limits established by Article 119 of this Code. In this case, the time limits for the release of goods before the filing of a declaration for goods are calculated from the date of registration of the application for the release of goods until the filing of a declaration for goods.
20. Other specifics of customs operations related to the release of goods prior to the filing of a declaration for goods may be determined by the Commission and the legislation of the Member States on customs regulation prior to their determination by the Commission or in cases provided for by the Commission.
21. Customs operations related to the release of goods prior to the filing of a declaration for goods, the declarant of which will be an authorized economic operator, are performed subject to Article 441 of this Code.
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
© 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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