Article 136. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of release for domestic consumption, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union

Home / Codes / Article 136. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of release for domestic consumption, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union

Article 136. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of release for domestic consumption, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union

 1. The declarant is obliged to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure of release for domestic consumption from the moment the customs body registers the goods declaration.

 2. The obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure for release for domestic consumption, which are imported to the address of one recipient from one sender under one transport (shipping) document and whose total customs value does not exceed the amount equivalent to 200 euros, and if the Commission determines a different amount of such amount, the amount of the amount determined by the Commission at the exchange rate effective on the day of registration of the goods declaration by the customs authority does not arise. At the same time, for the purposes of this paragraph, the customs value does not include the costs of transportation (transportation) of goods imported into the customs territory of the Union to the place of arrival, the costs of loading, unloading or reloading of such goods and the costs of insurance in connection with such transportation (transportation), loading, unloading or reloading of such goods.

 There is no obligation to pay taxes, special, anti-dumping, countervailing duties in respect of goods specified in Articles 199 and 200 of this Code and placed under the customs procedure for release for domestic consumption.

 The Commission has the right to determine an amount other than the amount provided for in the first paragraph of this paragraph, within which the obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure for release for domestic consumption imported to the address of one recipient from one sender under one transport (transportation) document does not arise.

 3. The declarant's obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of release for domestic consumption is terminated upon the occurrence of the following circumstances:

 1) the release of goods in accordance with the customs procedure for release for domestic consumption with the application of benefits for the payment of import customs duties and taxes, not subject to restrictions on the use and (or) disposal of these goods;

 2) fulfillment of the obligation to pay import customs duties and taxes and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1 of paragraph 14 of this Article, unless otherwise provided for in paragraph 5 of this Article;

 3) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where In accordance with this Code, the deadline for payment of import customs duties and taxes has come in respect of such destruction or irretrievable loss.;

 4) refusal to release goods in accordance with the customs procedure for release for domestic consumption - in respect of the obligation to pay import customs duties and taxes incurred during the registration of the goods declaration;

 5) revocation of the customs declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay import customs duties and taxes incurred during the registration of the goods declaration;

 6) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

 7) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

 8) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced;

 4. The declarant's obligation to pay import customs duties and taxes in respect of goods placed under the customs procedure of release for domestic consumption with the application of benefits for the payment of import customs duties and taxes associated with restrictions on the use and (or) disposal of these goods is terminated upon the occurrence of the following circumstances:

 1) the expiration of 5 years from the date of release of goods in accordance with the customs procedure for release for domestic consumption, unless another period of validity of restrictions on the use and (or) disposal of said goods is established, provided that during this period the deadline for payment of import customs duties and taxes established by paragraph 11 of this Article has not arrived.;

 2) the expiration of another prescribed period of restrictions on the use and (or) disposal of goods, provided that during this period the deadline for payment of import customs duties and taxes established by paragraph 11 of this Article has not arrived.;

 3) placing the goods under the customs procedure of destruction before the expiration of 5 years from the date of release of the goods in accordance with the customs procedure of release for domestic consumption, or before the expiration of another established period of restrictions on the use and (or) disposal of the specified goods, provided that during this period the deadline for payment of import customs duties and taxes, established by paragraph 11 of this article;

 4) fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 2 of paragraph 14 of this Article upon the occurrence of the circumstances specified in paragraph 11 of this Article;

 5) recognition by the customs authority, in accordance with the legislation of the member States on customs regulation, before the expiration of 5 years from the date of release of goods in accordance with the customs procedure for release for domestic consumption or before the expiration of another established period of restrictions on the use and (or) disposal of goods of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except for cases when, prior to such destruction or irretrievable loss in accordance with this Code, the deadline for payment of customs duties and taxes established by paragraph 11 of this Article has arrived in respect of these foreign goods.;

 6) placing goods under the customs procedure of refusal in favor of the state before the expiration of 5 years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or before the expiration of another established period of restrictions on the use and (or) disposal of goods;

 7) placing goods under the customs procedure of re-export, provided that the deadline for payment of import customs duties and taxes established by paragraph 11 of this Article has not arrived before placing them under such a customs procedure.;

 8) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State.

 5. Fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1 of paragraph 14 of this Article in respect of goods placed under the customs procedure for release for domestic consumption with payment in accordance with international treaties within the Union or international treaties on the entry into the Union of import customs duties at lower rates than those established by the Single Customs Tariff of the Eurasian Economic Union, does not terminate the obligation to pay import customs duties in the amount of the difference between the amounts of import customs duties calculated at the rates established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon release of goods, or in another amount established in accordance with international treaties within the Union or international treaties on accession to the Union.

 6. The obligation to pay import customs duties in respect of the goods specified in paragraph 5 of this Article in the amount specified in this paragraph shall terminate upon the occurrence of the following circumstances:

 1) fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 3 of paragraph 14 of this Article;

 2) the expiration of 5 years from the date of release in accordance with the customs procedure for the release for domestic consumption of goods included in the list determined by the Commission in accordance with paragraph one of paragraph 7 of this Article, if international treaties within the Union or international treaties on accession to the Union or the Commission in accordance with paragraph two of paragraph 7 of this Article do not A different period has been established during which the goods retain the status of foreign goods, provided that the deadline for payment of import customs duties has not arrived during this period., established by paragraph 13 of this Article;

3) the expiration of another period established by international treaties within the Union or international treaties on accession to the Union, during which the goods retain the status of foreign goods, provided that during this period the deadline for payment of import customs duties established by paragraph 13 of this Article has not arrived.;

 4) the expiration of the period determined by the Commission in accordance with the second paragraph of paragraph 7 of this Article in respect of goods included in the list (lists) determined by the Commission in accordance with the second paragraph of paragraph 7 of this Article, provided that during this period the deadline for payment of import customs duties established by paragraph 13 of this Article has not arrived;

 5) placing goods under the customs procedure of refusal in favor of the state;

 6) recognition by the customs authority, in accordance with the legislation of the member State on customs regulation, prior to the occurrence of the circumstances provided for in subparagraphs 2-4 of this paragraph, of the fact of destruction and (or) irretrievable loss of foreign goods due to an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in the following cases:, when, prior to such destruction or irretrievable loss in accordance with this Code, the time limit for payment of customs duties established by paragraph 13 of this Article has arrived in respect of these foreign goods.;

 7) placing goods under the customs procedure of destruction, provided that the deadline for payment of import customs duties established by paragraph 13 of this Article has not arrived before such placement under the customs procedure of destruction.;

 8) placing goods under the customs procedure of re-export, provided that the deadline for payment of import customs duties established by paragraph 13 of this Article has not arrived before placing them under such a customs procedure.;

 9) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State.

 7. Of the goods for which, in accordance with international treaties within the Union or international treaties on accession to the Union, lower rates of import customs duties are provided than those established by the Unified Customs Tariff of the Eurasian Economic Union, the Commission determines the list(s) of goods that acquire the status of goods of the Union after 5 years from the date of release of the goods. in accordance with the customs procedure of release for domestic consumption.

 The Commission, in respect of certain categories of these goods, has the right to determine the list (lists) of goods that acquire the status of goods of the Union after the expiration of another longer period than specified in the first paragraph of this paragraph, as well as to establish such a period.

 8. The declarant's obligation to pay special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of release for domestic consumption is terminated upon the occurrence of the following circumstances:

 1) fulfillment of the obligation to pay special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 16 of this Article;

 2) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where such destruction or irretrievable loss, in accordance with this Code, in respect of these foreign goods, the deadline for payment of special, anti-dumping, countervailing duties;

 3) refusal to release goods in accordance with the customs procedure for release for domestic consumption - in respect of the obligation to pay special, anti-dumping, countervailing duties incurred during the registration of the goods declaration;

 4) revocation of the customs declaration in accordance with Article 113 of this Code and (or) cancellation of the release of goods in accordance with paragraph 4 of Article 118 of this Code - in respect of the obligation to pay special, anti-dumping, countervailing duties incurred during the registration of the customs declaration;

 5) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;

 6) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;

 7) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.

 9. In respect of goods placed under the customs procedure of release for domestic consumption, the obligation to pay import customs duties and taxes is subject to execution (import customs duties and taxes are payable) before the release of goods in accordance with the customs procedure of release for domestic consumption, unless another deadline for payment of import customs duties and taxes is established in accordance with this The Code.

 10. In respect of goods placed under the customs procedure of release for domestic consumption with the application of benefits for the payment of import customs duties and taxes associated with restrictions on the use and (or) disposal of these goods, the obligation to pay import customs duties and taxes is subject to fulfillment upon the occurrence of the circumstances specified in paragraph 11 of this Article.

 11. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties and taxes in respect of the goods specified in paragraph 10 of this Article shall be deemed to be:

 1) in case of refusal of such benefits by the declarant, the date of making changes to the declaration for goods submitted for placing goods under the customs procedure for release for domestic consumption in terms of refusal of benefits for payment of import customs duties and taxes.;

 2) in case of actions in violation of the purposes and conditions of granting privileges for the payment of import customs duties, taxes and (or) restrictions on the use and (or) disposal of these goods in connection with the application of such benefits, including if the commission of such actions led to the loss of such goods - the first day of the commission of these actions, and if this day is not fixed, the day the goods are placed under the customs procedure of release for domestic consumption .;

 3) in case of loss of goods, except for their destruction and (or) irretrievable loss due to an accident or force majeure or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, - the day of loss of the goods, and if this day is not fixed, - the day of placing the goods under customs procedure of release for domestic consumption;

 4) if compliance with the purposes and conditions of granting benefits for the payment of import customs duties and taxes and (or) compliance with restrictions on the use and (or) disposal of these goods in connection with the application of such benefits is considered unconfirmed in accordance with Article 316 of this Code - the day of placing the goods under the customs procedure of release for domestic consumption.

 12. In respect of goods placed under the customs procedure of release for domestic consumption with payment in accordance with international treaties within the Union or international treaties on accession to the Union of import customs duties at lower rates of import customs duties than those established by the Unified Customs Tariff of the Eurasian Economic Union, the obligation to pay import customs duties is subject to execution upon the occurrence of circumstances specified in paragraph 13 of this article.

 13. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties in respect of the goods specified in paragraph 12 of this Article shall be deemed to be:

 1) in the case of voluntary payment of import customs duties, the date on which changes in the calculation of import customs duties are made to the declaration for goods submitted for placing goods under the customs procedure for release for domestic consumption, or another day determined by the Commission in accordance with international treaties within the Union or international treaties on accession to the Union.;

 2) in the case of actions in violation of the restrictions on the use of goods established by paragraph 4 of Article 126 of this Code, and (or) in violation of other conditions established by international treaties within the Union or international treaties on accession to the Union - the first day of the commission of these actions, and if this day is not established - the day of placing goods under the customs procedure of release for domestic consumption.

 14. Unless otherwise established by this Code, import customs duties and taxes are payable.:

 1) in respect of the goods specified in paragraph 9 of this Article - in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and benefits for the payment of import customs duties and taxes;

2) in respect of the goods specified in paragraph 10 of this Article, - in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and unpaid in connection with the application of benefits for the payment of import customs duties and taxes, and if such goods were placed under the customs procedure of processing outside the customs territory for their repair in accordance with paragraph 3 of Article 176 of this Code before the expiration of 5 years from the date of release of goods in accordance with the customs procedure of release for domestic consumption or before the expiration of another established period of restrictions on the use and (or) disposal of goods, - also in the amount of import customs duties and taxes calculated in accordance with paragraphs 1-6 of Article 186 of this Code;

 3) in respect of the goods specified in paragraph 12 of this Article - in the amount of the difference between the amounts of import customs duties calculated in accordance with this Code at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon release of the goods, or in another amount established in in accordance with international treaties within the Union or international treaties on joining the Union.

 15. In respect of goods placed (placed) under the customs procedure of release for domestic consumption, the obligation to pay special, anti-dumping, countervailing duties is subject to execution (special, anti-dumping, countervailing duties are payable) before the release of goods in accordance with the customs procedure of release for domestic consumption.

 16. Special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of release for domestic consumption shall be payable in the amount calculated in the goods declaration, taking into account the specifics provided for in Chapter 12 of this Code.

 17. With respect to goods placed (placed) under the customs procedure of release for domestic consumption upon their release prior to the filing of the goods declaration, this article shall apply taking into account the specifics established by Article 137 of this Code.

 18. The provisions of this article shall not apply to electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of the customs warehouse in accordance with subparagraph 1 of paragraph 4 of Article 3096 of this Code.

 In respect of electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of release for domestic consumption to complete the customs procedure of a customs warehouse in accordance with subparagraph 1 of paragraph 4 of Article 3096 of this Code, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties arises, ceases and is subject to execution in accordance with Article 3097 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

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