Article 122. The specifics of the release of goods when appointing a customs examination of the Customs Code of the Eurasian Economic Union
1. The release of goods before receiving the results of the customs examination appointed before the release of goods is carried out by the customs authority, provided that customs duties, taxes, special, anti-dumping, countervailing duties have been paid in the amount calculated in the goods declaration, and security has been provided for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in accordance with the legislation of the Russian Federation. the amount determined in accordance with paragraphs 4 and 5 of Article 65 and paragraphs 5 and 6 of Article 75 of this Code, except for the following cases:, provided for in subparagraph 1 of paragraph 2 and paragraph 3 of this Article, and cases established by the legislation of the Member States on customs regulation in accordance with subparagraph 2 of paragraph 2 of this Article.
2. Enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is not provided in the following cases::
1) the authorized economic operator acts as the declarant of goods;
2) in other cases established by the legislation of the Member States on customs regulation.
3. If customs operations are performed on behalf of and on behalf of the declarant by a customs representative and such customs representative, in accordance with Article 405 of this Code, bears with the declarant a joint obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, ensuring the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties. It may not be provided subject to the conditions determined by the Commission, and before they are determined by the Commission, by the legislation of the Member States.
4. Enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is provided in accordance with Chapter 9 and Article 75 of this Code.
5. The provisions of paragraph 1 of this Article shall not apply if the customs authority finds signs indicating the possibility of applying prohibitions and restrictions and (or) measures to protect the internal market in respect of goods, established in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with Article 50 of the Treaty on the Union., and the declarant's failure to confirm their compliance.
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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