Article 184. Customs operations related to the revocation of the customs declaration and the procedure for their execution of the Code on Customs Regulation in the Republic of Kazakhstan

Home / Codes / Article 184. Customs operations related to the revocation of the customs declaration and the procedure for their execution of the Code on Customs Regulation in the Republic of Kazakhstan

1. Upon the request of a declarant submitted in the form of an electronic document or a paper document, a registered customs declaration for foreign goods, with the exception of a transit declaration for foreign goods specified in paragraph 4 of Article 389 of this Code, may be withdrawn by him before the goods are released by the customs authority.

2. In case of revocation of the customs declaration, a new customs declaration must be submitted within the period of temporary storage of goods.

3. If the customs declaration is not filed within the time period specified in paragraph 2 of this Article, the goods are detained by the customs authorities in accordance with Chapter 52 of this Code.

4. Upon the request of the declarant submitted in the form of an electronic document or a paper document, the registered transit declaration for foreign goods specified in paragraph 4 of Article 389 of this Code may be withdrawn by him before the release of the goods by the customs authority or after the release of the goods by the customs authority before the actual departure of such goods from the customs territory of the Eurasian Economic Union.

5. Upon the request of the declarant, submitted in the form of an electronic document or a paper document, the registered customs declaration for goods of the Eurasian Economic Union may be withdrawn by him before the actual departure of goods from the customs territory of the Eurasian Economic Union, including after the release of goods by the customs authority, subject to paragraph 6 of this Article.

6. At the request of the declarant, submitted in the form of an electronic document or a paper document, the customs declaration for goods of the Eurasian Economic Union placed under the customs procedure for export in order to complete the customs procedure of the free customs zone or the customs procedure of the free warehouse may be withdrawn by him if such goods are:

1) on the territory of the FEZ or on the territory of a free warehouse, including after the release of goods by the customs authority;

2) outside the territory of the FEZ or outside the territory of a free warehouse and have not actually left the customs territory of the Eurasian Economic Union, provided that a customs declaration is simultaneously submitted for placing such goods under a different customs procedure in accordance with subparagraph 1) paragraph 6 of article 287 and subparagraph 1) paragraph 5 of Article 296 of this Code.

7. Revocation of the customs declaration is allowed with the permission of the customs authority. The permission of the customs authority or the refusal to issue such a permit is issued in the form of an electronic document or a paper document.

Revocation of the customs declaration is allowed if, prior to receiving the declarant's request, the customs authority has not notified the declarant of the place and time of the customs inspection of the goods declared in the customs declaration, has not decided to conduct a customs inspection of the goods declared in the customs declaration, has not ordered a customs examination and (or) has not established violations involving administrative or criminal liability. the customs legislation of the Eurasian Economic Union and (or) the customs and other legislation of the Republic of Kazakhstan.

After conducting a customs inspection of the goods, customs inspection of the goods, and receipt of the results of a customs examination, the customs declaration may be withdrawn if, as a result of their conduct, violations of the customs legislation of the Eurasian Economic Union and (or) customs and other legislation of the Republic of Kazakhstan have not been established that entail administrative or criminal liability.

8. Provisions of the paragraphs 1, 2, 3, 4, 5, 6 Paragraphs 7 and 7 of this Article shall not apply to the revocation of a declaration for goods in the cases provided for in paragraph 7 of Article 187 of this Code.

In the cases provided for in paragraph 7 of Article 187 of this Code, the goods declaration is withdrawn upon the request of the declarant, submitted in the form of an electronic document or a paper document.

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Republic of Kazakhstan

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