Article 153. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of customs transit during transportation (transportation) through the customs territory of the Union, the deadline for their payment and calculation of the Customs Code of the Eurasian Economic Union

Home / Codes / Article 153. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of customs transit during transportation (transportation) through the customs territory of the Union, the deadline for their payment and calculation of the Customs Code of the Eurasian Economic Union

Article 153. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of customs transit during transportation (transportation) through the customs territory of the Union, the deadline for their payment and calculation of the Customs Code of the Eurasian Economic Union

 1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of customs transit arises:

 1) with the declarant - from the moment of registration of the transit declaration by the customs authority;

 2) a railway carrier of a member State that has accepted goods placed under the customs procedure of customs transit for carriage by rail within the territory of one of the Member States in accordance with the procedure established by international treaties in the field of railway transport and acts of the Council for Railway Transport of the Member States - members of the Commonwealth of Independent States, if the transfer of goods is carried out between railway carriers of the member States, or in accordance with the procedure established by the legislation of the member States in the field of transport, if the transfer of goods is carried out between railway carriers of one Member State, from the moment the goods are accepted for carriage in accordance with the established procedure.

 2. The obligation to pay special, anti-dumping, countervailing duties does not arise when goods for personal use and international mail are placed under the customs procedure of customs transit.

 3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of customs transit shall be terminated by the declarant, as well as by the railway carrier of the Member State specified in subparagraph 2 of paragraph 1 of this Article, carrying out the transportation (transportation) of goods to the place of destination. delivery of goods determined by the customs authority of departure, upon the occurrence of the following circumstances:

 1) termination of the customs procedure of customs transit in accordance with Article 151 of this Code, with the exception of the case specified in subparagraph 2 of this paragraph;

 2) acceptance of goods by an authorized economic operator in accordance with Article 440 of this Code;

 3) placing goods in respect of which the customs procedure of customs transit has been terminated for temporary storage in accordance with paragraph 6 of Article 129 of this Code;

 4) placing goods in respect of which the customs procedure of customs transit has been terminated under customs procedures in accordance with paragraph 7 of Article 129 of this Code;

 5) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 6 of this Article;

 6) 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 import customs duties, taxes, special, anti-dumping and countervailing duties;

 7) refusal to release goods in accordance with the customs procedure of customs transit - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the transit declaration;

 8) revocation of the transit 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, taxes, special, anti-dumping, countervailing duties that arose during the registration of the transit declaration;

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

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

 11) 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 obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of customs transit is terminated by a railway carrier of a Member State that has transferred goods placed under the customs procedure of customs transit transported by rail to a railway carrier of another Member State in accordance with the procedure established by the Legislation of the Republic of Kazakhstan. established by international treaties in the field of railway transport and acts of the Council on Railway Transport of the States - members of the Commonwealth of Independent States, or to a railway carrier of its member State in accordance with the procedure established by the legislation of the member States in the field of transport, when transferring goods in accordance with the established procedure.

 5. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution if the goods are not delivered to the place of delivery of the goods within the time limit for customs transit established by the customs authority and the customs procedure has not been completed in the cases provided for in paragraph 12 of Article 151 of this Code.

 Upon the occurrence of the specified circumstance, the date of payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered to be the day the goods are placed under the customs procedure of customs transit.

 6. Upon the occurrence of the circumstances specified in paragraph 5 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if foreign goods placed under the customs procedure of customs transit were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes, and with respect to goods for personal use - as if goods for personal use had been released into free circulation.

 For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the date of registration by the customs authority of the transit declaration are applied.

 If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account paragraph 3 of Article 20 of this Code.

 If the product codes in accordance with the Commodity Nomenclature of foreign Economic Activity are defined at the grouping level with fewer than 10 characters:

 for the calculation of import customs duties, the highest of the import customs duty rates corresponding to the goods included in such a grouping is applied.;

 for the calculation of taxes, the highest of the rates of value added tax and the highest of the rates of excise duties (excise tax or excise duty) corresponding to goods included in such a grouping, for which the highest of the rates of import customs duties is established, are applied.;

 for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping shall be applied, taking into account paragraph eight of this paragraph.

 Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary to determine these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or products included in the grouping, if the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than 10 characters.

for the calculation of import customs duties, the highest of the import customs duty rates corresponding to the goods included in such a grouping is applied.;

 When accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated based on such accurate information, and excessively paid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded or unpaid amounts are collected in accordance with the legislation of the Russian Federation. chapters 10 and 11 and Articles 76 and 77 of this Code.

 Import customs duties and taxes in respect of international mail shall be payable in the amount established by paragraph 7 of Article 287 of this Code.

 7. In case of placement of goods placed under the customs procedure of customs transit for temporary storage in accordance with paragraph 6 of Article 129 of this Code, or placement of such goods under customs procedures in accordance with paragraph 7 of Article 129 of this Code, or detention of goods by customs authorities in accordance with Chapter 51 of this Code after fulfilling the obligation to pay customs duties duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) of the amount of customs duties, taxes, special, anti-dumping, compensation fees paid and/or collected in accordance with this Article are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.

 8. If the enforcement of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 3 of Article 62 of this Code is provided by a person other than the declarant of goods placed under the customs procedure of customs transit, such other person bears a joint obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.

 9. If international transport vehicles carrying foreign goods placed under the customs procedure of customs transit are accompanied by an organization designated in accordance with the legislation of the Member State in accordance with paragraph 3 of Article 343 of this Code, such organization shall be jointly and severally liable to pay import customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.

 10. If, when transporting goods by rail, the declarant of the goods placed under the customs procedure of customs transit was not the railway carrier of the Member State that accepted the goods placed under the customs procedure of customs transit for carriage in accordance with the procedure established by international treaties in the field of railway transport and acts of the Council for Railway Transport of the States - members of the Commonwealth of Independent States or the legislation of the member States in the field of transport, such a railway carrier bears a joint obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.

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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