Article 162. 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 a customs warehouse, the deadline for their payment and the 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 goods placed (placed) under the customs procedure of a customs warehouse arises:
1) from the declarant - from the moment of registration of the goods declaration by the customs authority;
2) from the owner of the customs warehouse - from the moment the goods are placed in the customs warehouse.
2. The declarant's obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse is terminated upon the occurrence of the following circumstances:
1) placement of goods in a customs warehouse;
2) termination of the customs procedure of the customs warehouse in accordance with Article 161 of this Code, if the goods were not stored in a customs warehouse, including the termination of the customs procedure of the customs warehouse after the occurrence of the circumstances specified in subparagraph 1 of paragraph 6 of this Article.
3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse shall be terminated by the owner of the customs warehouse upon completion of the customs procedure of the customs warehouse in accordance with Article 161 of this Code, including upon completion of the customs procedure of the customs warehouse after the occurrence of the circumstances specified in subparagraph 2 of paragraph 6 of this Article.
4. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed (placed) under the customs procedure of a customs warehouse shall be terminated by the persons specified in paragraphs 2 and 3 of this Article upon the occurrence of the following circumstances:
1) placing goods in respect of which the customs procedure of the customs warehouse has been terminated under customs procedures in accordance with paragraph 7 of Article 129 of this Code;
2) 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 7 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 of 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;
4) refusal to release goods in accordance with the customs procedure of the customs warehouse - in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the goods declaration;
5) revocation of the goods 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 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.
5. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of goods placed under the customs procedure of a customs warehouse is subject to execution upon the occurrence of the circumstances specified in paragraph 6 of this Article.
6. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:
1) the declarant has:
in case of loss of goods prior to their placement in a customs warehouse, with the exception of 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 such loss, and if this day is not fixed, the day of placing goods under the customs procedure of a customs warehouse;
in case of loss or transfer of goods to another person before the completion of the customs procedure of the customs warehouse, if the goods were not stored in a customs warehouse, except for 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 such loss or transfer, and if this day is not fixed, the day the goods are placed under the customs procedure of the customs warehouse;
in case of export of goods outside the place of storage, if the goods were not stored in a customs warehouse in accordance with paragraph 4 of Article 155 of this Code, the day of such export, and if this day is not fixed, the day of placing the goods under the customs procedure of the customs warehouse;
2) at the owner of the customs warehouse:
in case of loss of goods, with the exception of destruction and (or) irretrievable loss due to an accident or force majeure, or irretrievable loss as a result of natural loss under normal storage conditions, the day of loss of goods, and if this day is not fixed, the day of placement of goods in a customs warehouse.;
in case of delivery of goods from a customs warehouse without providing him with documents confirming the completion of the customs procedure of the customs warehouse, the day of delivery of the goods, and if this day is not fixed, the day of placement of the goods in the customs warehouse.
7. Upon the occurrence of the circumstances specified in paragraph 6 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if goods placed under the customs procedure of a customs warehouse 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.
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 day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of the customs warehouse are applied.
If the customs authority does not have the exact information necessary to determine the customs value of the goods, the customs value of the goods is determined on the basis of the information available to the customs authority.
When accurate information necessary to determine the customs value of goods is subsequently established, the customs value of goods is determined 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 Chapters 10 and 11 and Articles 76 and 77 of this Code.
9. In case of termination of the customs procedure of a customs warehouse in accordance with Article 161 of this Code, or placement in accordance with paragraph 7 of Article 129 of this Code under customs procedures applicable to foreign goods, or detention of such goods by customs authorities in accordance with Chapter 51 of this Code after fulfilling the obligation to pay customs 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, countervailing duties, those 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.
10. The provisions of this article shall not apply to electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of a customs warehouse.
With respect to electronic commerce goods intended for sale to individuals placed (placed) under the customs procedure of a customs warehouse, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties arises, ceases and is subject to execution in accordance with paragraphs 14-19 of Article 3096 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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