Article 196. The specifics of the release of goods when appointing a customs examination of the Code on Customs Regulation in the Republic of Kazakhstan
1. The release of goods before receiving the results of the customs examination appointed before the release of goods is carried out by the customs authority, provided that customs duties, taxes, special, anti-dumping, countervailing duties have been paid in the amount calculated in the goods declaration, and security has been provided for the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties in accordance with the legislation of the Russian Federation. the amount determined in accordance with paragraphs 3 and 4 of Article 104 and paragraphs 4 and 7 of Article 139 of this Code, except for the following cases:, provided for in paragraphs 2 and 3 of this Article.
2. Enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is not provided in the following cases::
1) the authorized economic operator acts as the declarant of goods;
2) others determined by the risk management system.
3. In the event that customs operations are performed on behalf of and on behalf of the declarant by a customs representative and such customs representative, in accordance with Article 494 of this Code, bears a joint obligation with the declarant to pay customs duties, taxes, special, anti-dumping, countervailing duties, ensuring the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties. duties are not provided if the customs representative meets the following conditions:
1) the absence on the day of release of the goods of arrears in customs payments and taxes and (or) arrears in the payment of special, anti-dumping, countervailing duties on the date of registration of the declaration of goods, as well as the absence of facts of the customs authority collection of arrears in the payment of customs duties, taxes and (or) arrears in the payment of special, anti-dumping, countervailing duties by ensuring the fulfillment of the obligation to pay customs duties and taxes of a person engaged in activities in the field of customs;
2) providing the customs authority with an obligation to fulfill the obligation to pay customs duties and taxes by ensuring the fulfillment of the obligation to pay customs duties and taxes of a person engaged in customs business, in cases where the declarant fails to submit documents and information and (or) the customs authority makes a decision necessitating the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties;
3) other conditions determined by the Commission.
4. Enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties is provided in accordance with Chapter 10 and Article 139 of this Code.
5. The provisions of paragraph 1 of this Article shall not apply if the customs authority finds signs indicating the possibility of applying prohibitions and restrictions and (or) measures to protect the internal market in respect of goods, established in a form other than special, anti-dumping, countervailing duties and (or) established in accordance with Article 50 of the Treaty on the Union. other duties and no confirmation by the declarant of their compliance.
President
Republic of Kazakhstan
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