Article 143. Limitation period for special, anti-dumping, countervailing duties, penalties, percentages of the Code on Customs Regulation in the Republic of Kazakhstan
1. The limitation period according to the requirements of the customs authorities or at the request of the payer is a period of time during which:
1) the customs authority has the right to calculate (charge) to the payer or to review the amount of special, anti-dumping, countervailing duties calculated by the payer, as well as the amount of accrued penalties, interest;
2) the payer has the right to require the customs authorities to offset and (or) refund the amounts of special, anti-dumping, countervailing duties, penalties, and interest, taking into account the provisions of the Treaty on the Union, including advance payments made as security for the fulfillment of the obligation to pay special, anti-dumping, and countervailing duties.;
3) the payer has the right to demand from the customs authorities a refund and (or) transfer to the budget for the payment of upcoming customs duties, taxes, customs duties, special, anti-dumping, countervailing duties, penalties, and interest on the money deposited into the temporary placement account of the customs authority;
4) the payer is obliged, at the request of the customs authorities, to pay the amounts of special, anti-dumping, countervailing duties, penalties, and interest;
5) the payer has the right to apply for amendments and additions to the customs declaration in accordance with the customs legislation of the Eurasian Economic Union.
2. The limitation period for claims of customs authorities and payers is three years, unless otherwise provided for in this Article.
For the following categories of payers, the limitation period for the claims of the customs authorities and payers is five years.:
1) subject to tax monitoring in accordance with the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code);
2) carrying out activities in the field of subsurface use (fuel and energy sector);
3) included in the register of authorized economic operators.
3. The limitation period for claims of customs authorities and payers is calculated from the date of:
1) completion of the customs declaration and release of goods, except for the cases provided for in paragraph 4 of this Article;
2) registration with the customs authority of enforcement of the obligation to pay special, anti-dumping, countervailing duties in cash, including through advance payments.
4. For goods under customs control in accordance with the chosen customs procedure, the customs authority has the right to calculate or review the amounts of special, anti–dumping, countervailing duties, penalties, and interest payable during the period of goods under customs control and for three years, unless another period is established by paragraph 2 of this Article, after the expiration of the duration of the goods under customs control.
5. In case of expiration of the limitation period for the requirements established by paragraph 1 of this Article:
1) during the period of customs control, including after the release of goods, the limitation period is extended for the duration of such customs control, the execution of the decision of the customs authority adopted based on the results of customs control until the repayment of arrears on special, anti–dumping, countervailing duties, penalties, interest;
2) appeals by the payer in accordance with the procedure established by the legislation of the Republic of Kazakhstan against the results of a customs inspection and (or) a decision of an authorized body made based on the results of consideration of the complaint, as well as decisions, actions (inaction) of the customs body and (or) an official of the customs body, – the limitation period is extended for the period of consideration of the complaint and execution of the decision of the customs body made based on the results of consideration of the complaint, and in the case of a judicial appeal – for the duration of the trial and the entry into force of the judicial act.
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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