Article 174. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties during the temporary storage of goods, the deadline for their payment and the calculation of the Code on Customs Regulation in the Republic of Kazakhstan

Home / Codes / Article 174. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties during the temporary storage of goods, the deadline for their payment and the calculation of the Code on Customs Regulation in the Republic of Kazakhstan

Article 174. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties during the temporary storage of goods, the deadline for their payment and the calculation of the Code on Customs Regulation in the Republic of Kazakhstan

1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed in temporary storage arises from:

1) the carrier or other person having authority over the goods who submitted documents for placing the goods in temporary storage – from the moment of registration by the customs authority of these documents.;

2) the owner of the temporary storage warehouse – from the moment the goods are placed in the temporary storage warehouse;

3) a person who temporarily stores goods in a place other than a temporary storage warehouse – from the moment of registration by the customs authority of the documents submitted for placing goods in temporary storage.

2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) in temporary storage shall terminate upon the occurrence of the following circumstances:

1) the carrier or other person with authority over the goods who submitted the documents for placing the goods in temporary storage:

placing goods in a temporary storage warehouse or accepting them by another person for temporary storage in a place other than a temporary storage warehouse;

placing goods under the customs procedures applicable to foreign goods after the occurrence of the circumstances specified in subparagraph 1) of paragraph 4 of this Article;

2) from the owner of the temporary storage warehouse:

delivery of goods from a temporary storage warehouse in connection with their placement under the customs procedure;

placing goods under the customs procedures applicable to foreign goods after the occurrence of the circumstances specified in subparagraph 3) of paragraph 4 of this Article;

3) for a person who temporarily stores goods in a place other than a temporary storage warehouse, placing the goods under customs procedures applicable to foreign goods after the occurrence of the circumstances specified in subparagraphs 2) and 3) of paragraph 4 of this Article.;

4) for the persons specified in subitems 1), 2) and 3) of this paragraph:

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 5 of this Article;

recognition by the customs body, in accordance with the procedure determined by the authorized body, 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 prior to such destruction or irretrievable loss In accordance with this Code, the deadline for payment of import customs duties, taxes, special, anti-dumping duties has arrived in respect of these foreign goods., countervailing duties;

confiscation or conversion of goods into state ownership in accordance with the laws of the Republic of Kazakhstan;

detention of goods by a customs body in accordance with Chapter 52 of this Code;

placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a criminal offense report, during criminal proceedings or an administrative offense case and in respect of which a decision was made to return them if such goods had not been released earlier.

3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution upon the occurrence of the circumstances specified in paragraph 4 of this Article.

4. Upon the occurrence of the following circumstances, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered:

1) for the carrier or other person with authority over the goods who submitted documents for placing the goods in temporary storage:

in case of loss of goods placed in temporary storage, prior to their placement in a temporary storage warehouse or acceptance by another person for temporary storage in a place other than a temporary storage 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, and if this day is not fixed, – the date of registration by the customs authority of documents submitted for placing goods in temporary storage;

in case of transfer of goods placed in temporary storage to the recipient or another person without the permission of the customs authority before placing them in a temporary storage warehouse or accepting them by another person for temporary storage in a place other than a temporary storage warehouse, the day of such transfer, and if this day is not fixed, the day of registration by the customs authority of documents submitted for temporary storage of goods;

2) for a person who temporarily stores goods in a place other than a temporary storage warehouse:

in case of loss of goods placed in temporary storage before their placement in a place other than a temporary storage 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. loss, and if this day is not fixed, the day of registration by the customs authority of documents submitted for placing goods in temporary storage.;

in case of transfer of goods placed in temporary storage to the recipient or another person without the permission of the customs authority prior to their placement in a place other than a temporary storage warehouse, the day of such transfer, and if this day is not fixed, the day of registration by the customs authority of the documents submitted for placing the goods in temporary storage.;

3) for the owner of a temporary storage warehouse or a person who temporarily stores goods in a place other than a temporary storage warehouse:

in case of loss of goods stored in a temporary storage warehouse or in a place other than a temporary storage 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, and if this day is not set, it is the day when goods are placed in a temporary storage warehouse or in a place that is not a temporary storage warehouse.;

in case of transfer of goods stored in a temporary storage warehouse or in a place other than a temporary storage warehouse to the recipient or another person without the permission of the customs authority – the day of such transfer, and if this day is not fixed – the day of placement of goods in a temporary storage warehouse or in a place other than a temporary storage warehouse;

if the goods stored in the warehouse of the recipient of the goods are not used for temporary storage of the goods, the day of such use, and if this day is not fixed, the day of registration by the customs authority of the documents submitted for placing the goods in temporary storage.

5. Upon the occurrence of the circumstances specified in paragraph 4 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if the goods 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.

Import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in accordance with Chapters 8 and 13 of this Code.

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 that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this Article.

If, in order to determine the customs value of goods, as well as to calculate import customs duties, taxes, special, anti-dumping, countervailing duties payable in the Republic of Kazakhstan, 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 that is the deadline for payment of import customs duties. duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 4 of this Article.

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 4 of Article 40 of this Code.

If the product code, in accordance with the Commodity Nomenclature of Foreign Economic Activity, is defined at the grouping level with fewer than ten characters, for calculating:

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

taxes are applied to the highest of the value-added tax rates, the highest of the excise tax rates corresponding to goods included in such a grouping, for which the highest of the customs duty rates is established.;

special, anti-dumping, countervailing duties are applied to the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping, taking into account part seven of this paragraph.

Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 5 of this Code, and (or) other information necessary for the determination of 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 Commodity Nomenclature code of foreign economic activity, if the classification of goods is carried out at the level of ten 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 ten characters.

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 offset (refunded) in accordance with Chapter 11 and Article 141. of this Code or actions are carried out in accordance with Articles 87 and 137 of this Code., recovery of unpaid amounts in accordance with Chapter 12 and Article 142 of this Code.

6. In the case of placing goods under customs procedures applicable to foreign goods, detention by customs authorities of goods in accordance with Chapter 52 of this Code, placement in temporary storage after fulfilling the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) of the amount of import customs duties duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this article, are subject to offset (refund) in accordance with Chapter 11 and Article 141 of this Code.

President

Republic of Kazakhstan

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