Article 182. Verification of a filed customs declaration, customs operations related to registration or refusal to register a filed customs declaration, and the procedure for their execution of the Code on Customs Regulation in the Republic of Kazakhstan
1. The customs authority shall check the submitted customs declaration in order to establish the absence of grounds for refusal to register it provided for in paragraph 5 of this Article.
2. Customs operations related to the registration or refusal to register a customs declaration shall be performed by the customs authority no later than one hour of the customs authority's working time from the date of filing the customs declaration.
3. Registration or refusal to register a declaration for goods, a declaration for electronic commerce goods, a declaration for electronic commerce goods, a transit declaration and a declaration for a vehicle shall be executed in accordance with the procedure determined by the Commission, and in the part not regulated by the Commission – in accordance with the procedure determined by the authorized body.
4. Registration or refusal to register a passenger customs declaration shall be executed in accordance with the procedure determined by the authorized body.
Registration or refusal to register a passenger customs declaration in respect of goods for personal use sent in international mail, in respect of which documents provided for by acts of the Universal Postal Union and accompanying international mail items are used as passenger customs declarations, is not performed.
5. The customs authority refuses to register the customs declaration on the following grounds:
1) The customs declaration has been submitted to the customs authority, which is not authorized to register customs declarations.;
2) The customs declaration has been submitted by an unauthorized person and/or has not been signed or properly certified.;
3) the form of the customs declaration has not been observed;
4) the customs declaration does not specify the information to be specified in accordance with the customs legislation of the Eurasian Economic Union, and (or) the customs declaration is not filled in in accordance with the established procedure for filling it out.;
5) the paper customs declaration has not been drawn up in accordance with the prescribed form, and/or the structure and format of the electronic customs declaration or the electronic type of customs declaration on paper do not correspond to the established structures and formats of such documents;
6) The goods in respect of which a customs declaration is filed, with the exception of the goods specified in paragraph 2 of Article 180 of this Code, or goods in cases determined by the Commission in accordance with paragraph 3 of Article 180 of this Code, are not located in the territory of the Republic of Kazakhstan.;
7) no actions have been performed that, in accordance with this Code and (or) the legislation of the Republic of Kazakhstan, must be performed before or simultaneously with the filing of the customs declaration.;
8) The specifics of the customs declaration of goods defined in Articles 188, 189 of this Code, which must be observed before or simultaneously with the filing of the customs declaration, have not been observed.;
9) the customs duty for the customs declaration has not been paid, except in cases of granting privileges for the payment of customs duties, cases when customs duties are not paid in accordance with Article 80 of this Code.
6. When processing a refusal to register a customs declaration by the customs authority, the grounds for such refusal provided for in paragraph 5 of this Article shall be indicated.
In case of refusal to register a paper customs declaration, such a customs declaration and the documents submitted at the time of its filing, if the filing of the customs declaration was accompanied by the submission of documents, are returned to the declarant or customs representative, while one copy of the customs declaration remains with the customs authority.
7. If the customs declaration has not been registered by the customs authority, such declaration is considered to be not submitted for customs purposes.
8. From the moment of registration, the customs declaration becomes a document attesting to facts of legal significance.
9. In case of malfunction of the digital systems used by the customs authorities caused by technical failures, disruptions in the operation of communication facilities (telecommunication networks and the Internet), power outage, the customs authority, in the absence of grounds for refusal of registration, with the exception of the grounds specified in subparagraph 5) of paragraph 5 of this Article, regarding compliance with the structure and format of the electronic type customs declaration on paper in accordance with the established structure and format, performs registration of the submitted customs declaration on paper without using digital systems.
The specifics of the procedure for customs operations related to the registration of a customs declaration or the refusal of such registration in case of malfunction of digital systems used by customs authorities are determined by the authorized body.
The Code of the Republic of Kazakhstan dated December 26, 2017 "On Customs Regulation in the Republic of Kazakhstan"
The article was amended and supplemented by the Law of the Republic of Kazakhstan dated July 2, 2026, No. 333-VIII SAM
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