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Article 203. Features of transactions with conditionally released goods in the field of subsurface use (fuel and energy sector) The Code of Customs Regulation in the Republic of Kazakhstan
1. With respect to goods placed under the customs procedure of release for domestic consumption with exemption from customs duties and taxes under contracts for subsurface use, it is allowed to use such goods in measures to prevent and (or) eliminate emergencies of a natural and man-made nature and their consequences, as well as in measures to increase preparedness for them (exercises, training sessions).
2. Goods placed under the customs procedure of release for domestic consumption with exemption from customs duties and taxes under contracts for subsurface use, for operations specified in paragraph 1 of this Article, may be used by the declarant to assist the requesting person and (or) transferred for temporary use to the requesting person subject to the following conditions:
1) submission of written confirmation from the territorial body of the authorized body in the field of civil protection and the local executive body to the customs authority that the goods are necessary for the purposes specified in paragraph 1 of this Article;
2) upon submission of a written notification to the declarant of such goods on the provision of goods for the purposes specified in paragraph 1 of this article, accompanied by a list of goods containing their name and quantity.
3. For the purposes of prompt response to requests from the territorial body of the authorized body in the field of civil protection and the local executive body in the event of natural and man-made emergencies and their consequences, the documents specified in paragraph 2 of this article shall be submitted to the customs authority within five working days from the date of completion of measures to eliminate natural and man-made emergencies. their nature and their consequences.
4. The use by the declarant to assist the requesting person and (or) the transfer for temporary use to the requesting person of the goods specified in paragraph 1 of this Article, in the cases provided for in this article, shall not constitute violations of the purposes and conditions for granting benefits for the payment of import customs duties, taxes and (or) restrictions on the use of these goods. in connection with the application of such benefits.
5. The period of use by the declarant to assist the requesting person and (or) transfer for temporary use to the requesting person the goods specified in paragraph 1 of this Article for the purposes of this article shall not exceed the period of the measures provided for in paragraph 1 of this Article, taking into account the transportation of such goods.
The Code of the Republic of Kazakhstan dated December 26, 2017 "On Customs Regulation in the Republic of Kazakhstan
President
Republic of Kazakhstan
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