Article 209. Peculiarities of calculation and payment of import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of the free customs zone and goods manufactured (obtained) from goods placed under the customs procedure of the free customs zone, when they are placed under separate customs procedures of the Customs Code of the Eurasian Economic Union
1. When placing foreign goods placed under the customs procedure of a free customs zone and not subjected to processing operations of goods placed under the customs procedure of a free customs zone under the customs procedure of release for domestic consumption, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties are applied to calculate import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration of the goods declaration by the customs authority, submitted for the placement of goods under the customs procedure of the free customs zone, and in respect of goods whose release, when placed under the customs procedure of the free customs zone, was made before the filing of the goods declaration, - on the day of registration by the customs authority of the application for the release of goods before the filing of the goods declaration, except for the case specified in the second paragraph of this paragraph.
When placed under the customs procedure of release for domestic consumption of equipment placed under the customs procedure of a free customs zone, put into operation and used by a resident (participant, subject) of the FEZ for the implementation of an agreement (agreement) on the implementation (conduct) of activities in the territory of the FEZ (agreement on the conditions of activity in the FEZ, investment declaration, business program), as well as goods placed under the customs procedure of a free customs zone on the territory of a port FEZ or logistics FEZ, 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 of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedure of release for domestic consumption are applied.
2. When goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone are placed under the customs procedures specified in subitems 1, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code.:
1) subject to identification in the specified goods of foreign goods placed under the customs procedure of a free customs zone carried out in accordance with Article 206 of this Code, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in respect of foreign goods placed under the customs procedure of a free customs zone and used for the manufacture of goods manufactured by (received) from foreign goods placed under the customs procedure of the free customs zone. At the same time, 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 of registration by the customs authority of the declaration for goods submitted for placing goods under the customs procedure of the free customs zone are applied, and in respect of goods, the release of which is subject to their placement under the customs procedure of the free customs zone is carried out before submitting a declaration for goods, - on the day of registration by the customs authority of the application for the release of goods before the filing of the goods declaration;
2) if, on the day of registration by the customs authority, there is no declaration for goods in respect of goods made (received) from foreign goods placed under the customs procedure of a free customs zone, identification of foreign goods placed under the customs procedure of a free customs zone in goods made (received) from foreign goods placed under the customs procedure of a free customs zone; the customs zone carried out in accordance with Article 206 of this Code, import customs duties and taxes are calculated in respect of goods, manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone. In this case, the rates of import customs duties and taxes effective on the day of registration by the customs authority of the declaration for goods submitted for placement under the customs procedures specified in subitems 1, 4, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code shall be applied to calculate import customs duties and taxes. The basis for calculating import customs duties at the ad valorem rate in this case is the estimated value of goods manufactured (obtained) from foreign goods placed under the customs procedure of the free customs zone, the procedure for determining which is established by the Commission.
3. Upon completion of the customs procedure of the free customs zone by placing goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone under customs procedures in accordance with paragraphs 8 and 9 of Article 207 of this Code, import customs duties and taxes shall be calculated in respect of goods made (obtained) from foreign goods placed under the customs procedure of the free customs zone. under the customs procedure of the free customs zone. In this case, the rates of import customs duties and taxes effective on the day of registration by the customs authority of the goods declaration submitted for placing goods under the customs procedures specified in subitems 1, 4, 5, 7, 10 and 14 of paragraph 2 of Article 127 of this Code shall be applied to calculate import customs duties and taxes.
4. If, in order to calculate import customs duties, taxes, special, anti-dumping, countervailing duties in the cases specified in paragraphs 1-3 of this article, it is required to convert a foreign currency into the currency of a member State, such recalculation shall be carried out at the exchange rate effective on the day of application of the rates of import customs duties, taxes, special, anti-dumping and countervailing duties, established for each case.
The Customs Code of the Eurasian Economic Union was adopted on April 11, 2017.
It was ratified by the Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases
