Article 139. Enforcement of the obligation to pay special, anti-dumping, countervailing duties of the Code on Customs Regulation in the Republic of Kazakhstan
1. The obligation to pay special, anti-dumping, countervailing duties shall be fulfilled in the cases provided for in Articles 194, 195 and 195 of this Code, as well as in the cases determined by the Commission in accordance with subparagraph 2) paragraph 1 of Article 223 of this Code, unless otherwise established in accordance with the said articles.
The fulfillment of the obligation to pay special, anti-dumping, countervailing duties is ensured by the methods and in accordance with the procedure provided for by this Code to ensure the fulfillment of the obligation to pay customs duties and taxes.
2. When internal market protection measures are introduced in the Eurasian Economic Union in accordance with article 50 of the Treaty on the Union in the form of duties, the obligation to pay such duties is enforced in cases where this Code provides for the enforcement of the obligation to pay special, anti-dumping, countervailing duties in the ways and in the manner provided for by this Code to ensure the enforcement of the obligation to payment of import customs duties.
3. The amount of security for the performance of the obligation to pay special, anti-dumping, countervailing duties is determined based on the amounts of special, anti-dumping, countervailing duties that would be payable if goods were placed under the customs procedure for release for domestic consumption, except in cases where, in accordance with this article, the performance of the obligation to pay special, anti-dumping, countervailing duties is provided in accordance with a different size.
If, when determining the amount of security for the performance of the obligation to pay special, anti-dumping, countervailing duties, it is impossible to accurately determine the amount of special, anti-dumping, countervailing duties due to the lack of accurate information about the goods, their nature, name, quantity, origin and (or) customs value, such amount of special, anti-dumping, countervailing duties duties are determined based on the value of goods and (or) their physical characteristics in physical terms (quantity, mass, volume or other characteristics), the highest rates of special, anti-dumping, countervailing duties, which can be determined on the basis of available information, the order of use of which is determined by the Commission.
4. When releasing goods with the features provided for in Articles 195 and 196 of this Code, the amount of enforcement of the obligation to pay special, anti-dumping, countervailing duties is determined as the amount of special, anti-dumping, countervailing duties, which may additionally be payable based on the results of customs control, customs expertise, taking into account the second part of paragraph 3 and paragraph 7 of this Article.
5. If security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties is provided in the case provided for in Article 195 of this Code, registration of such security shall be carried out within the time limits for the release of goods established by Article 193 of this Code.
When requesting documents and (or) information in accordance with paragraph 4 of Article 410 of this Code, the calculation of the amount of security for the performance of obligations to pay special, anti-dumping, countervailing duties is carried out by the customs authority and sent to the declarant in accordance with paragraph 6 of Article 410 of this Code.
6. In the case when, in accordance with subparagraph 3) paragraph 13 of Article 194 of this Code, the condition for the release of goods before filing a declaration for goods is the provision of security for the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, the amount of special, anti-dumping, countervailing duties when determining the amount of such security is determined based on the information contained in the application for the release of goods before filing a declaration for goods and documents submitted together with such a statement, subject to paragraph 3 of this article.
To determine the amount of special, anti-dumping, countervailing duties, based on which the amount of enforcement of the obligation to pay special, anti-dumping, countervailing duties is determined, the rates of special, anti-dumping, countervailing duties effective on the day of registration of the application for the release of goods prior to filing the goods declaration are applied.
If, in order to determine the specified amount of special, anti-dumping, countervailing duties, it is required to convert foreign currency into the national currency of the Republic of Kazakhstan, such recalculation is carried out at the exchange rate effective on the day of registration of the application for the release of goods prior to filing the goods declaration.
7. In the case of customs control of the customs value of goods, in order to determine the amount of enforcement of the obligation to pay special, anti-dumping, countervailing duties upon the release of goods with the features provided for in Article 195 of this Code, in particular, the following may be used:
1) information on the value of goods of the same class or type available to the customs authority;
2) the customs value of the goods without taking into account the declared deductions, discounts, if the customs authority has doubts about their validity.;
3) the customs value of the goods, taking into account the possible amount of additional charges to the price actually paid or payable, if the customs authority has doubts about the validity of the claimed additional charges.
8. With respect to certain types of goods, the Commission has the right to establish fixed amounts to ensure the fulfillment of obligations to pay special, anti-dumping, countervailing duties, taking into account the requirements provided for in paragraph 3 of this article.
9. In cases stipulated by the Treaty on the Union, enforcement of the obligation to pay anti-dumping duties is provided in accordance with the procedure established by this Code to ensure the enforcement of the obligation to pay import customs duties, in the amounts and in the ways established by the Treaty on the Union.
Upon the occurrence of circumstances stipulated by the Treaty on the Union, the enforcement of the obligation to pay the anti–dumping duty shall be offset against the payment of the anti-dumping duty and credited to the account determined by the Treaty on the Union for distribution between the member States of the Eurasian Economic Union in the manner and amounts established by the Treaty on the Union.
10. The fulfillment of the obligation to pay special, anti-dumping, countervailing duties is provided by the persons specified in paragraph 3 of Article 96 of this Code.
The customs representative has the right to ensure the fulfillment of the obligation to pay special, anti-dumping, countervailing duties in accordance with this Chapter if, in accordance with Article 494 of this Code, the customs representative bears a joint obligation with the payer of special, anti-dumping, countervailing duties to pay special, anti-dumping, countervailing duties. If the fulfillment of the obligation to pay special, anti-dumping, countervailing duties is secured by a customs representative upon the occurrence of circumstances stipulated in accordance with this Code in which the obligation to pay special, anti-dumping, countervailing duties is subject to fulfillment, such obligation to pay special, anti-dumping, countervailing duties shall be performed by the customs representative in solidarity with the person represented by him outside depending on the provisions of paragraph 5 of Article 494 of this Code.
11. To ensure the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, general enforcement of the obligation to pay special, anti-dumping, countervailing duties may be applied in the cases and in the manner provided for in Article 103 of this Code to ensure the fulfillment of the obligation to pay customs duties and taxes.
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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