Article 129. Completion, termination, suspension and resumption of the customs procedure of the Customs Code of the Eurasian Economic Union
1. The operation of customs procedures is subject to completion in the cases, in the manner and within the time limits established by this Code, and if provided for by this Code, by the Commission or the legislation of the Member States on customs regulation.
2. The validity of the customs procedure is considered completed before the expiration of the validity period of the customs procedure established by the customs authority, if the customs declaration submitted for placing goods under the customs procedure for the purpose of completing this customs procedure is registered by the customs authority within the time period stipulated for the completion of the customs procedure, except for the case when the customs authority refused to release the goods in accordance with in accordance with the declared customs procedure, or the customs declaration has been withdrawn in accordance with Article 113 of this Code.
3. In the event of liquidation of a person who is a declarant of goods placed under the customs procedure, the legislation of the Member States may establish a different period before which the customs procedure must be completed than provided for in this Code, and may also identify the persons who are responsible for completing the customs procedure.
4. Customs procedures shall be terminated in the cases, in the manner and within the time limits established by this Code, and if provided for by this Code, by the Commission or the legislation of the Member States on customs regulation.
5. In the cases provided for by this Code, goods placed under a customs procedure that has been terminated, as well as goods received (formed), manufactured (received) as part of the application of such a customs procedure, shall be detained by customs authorities in accordance with Chapter 51 of this Code.
6. Goods placed under a customs procedure that has been terminated, as well as goods received (formed), manufactured (received) as part of the application of such a customs procedure that have not been detained by customs authorities in accordance with paragraph 5 of this Article, are subject to temporary storage in accordance with Chapter 16 of this Code.
7. Foreign goods located in the customs territory of the Union, in respect of which the customs procedure has been terminated, for further storage and use in the customs territory of the Union or export from the customs territory of the Union, are subject to placement under customs procedures applicable to foreign goods, except for the cases provided for by this Code.
Goods received (formed), manufactured (received) as part of the application of customs procedures, which have been terminated, for further storage and use in the customs territory of the Union, export from the customs territory of the Union or import into such territory are subject to placement under customs procedures applicable to these goods, depending on the status they have acquired during the period of validity of customs procedures, except for the cases provided for by this Code.
Goods located outside the customs territory of the Union in respect of which the customs procedure has been terminated, for further stay outside the customs territory of the Union, are subject to placement under the customs procedures applicable to the goods of the Union, and for importation into the customs territory of the Union - under the customs procedures applicable to foreign goods.
8. When goods are placed under customs procedures in accordance with paragraph 7 of this Article, after the termination of customs procedures, the provisions of this Code shall apply to such goods, without taking into account the specifics of the calculation and payment of customs duties, taxes, special, anti-dumping, countervailing duties provided for in this Code, which are applied when goods are placed under customs procedures to complete the relevant customs procedures, with the exception of the specifics provided for in Article 226 of this Code.
9. The operation of a customs procedure may be suspended by placing goods placed under a customs procedure or products of processing of such goods under another customs procedure, as well as in the case provided for in paragraph 1 of Article 133 of this Code.
The customs procedures that are applied to suspend the operation of other customs procedures, as well as cases when the operation of a customs procedure may be suspended, are determined by this Code, and if provided for by this Code, by the Commission.
The procedure for suspending and resuming customs procedures in established cases is determined by the Commission.
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
Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases
