Article 213. Consequences of seizure (seizure), confiscation or conversion into state ownership of goods placed under the customs procedure, failure to complete the customs procedure within the established time limits of the Code on Customs Regulation in the Republic of Kazakhstan
1. In case of seizure of goods placed under the customs procedure or seizure of such goods in accordance with the laws of the Republic of Kazakhstan, the customs procedure in respect of these goods is suspended.
2. If a decision is taken to cancel the seizure of goods or to cancel the seizure of them, the customs procedure is resumed from the day following the date of entry into force of such decision, or the day specified in such decision.
3. Upon the resumption of the customs procedure, interest, the accrual and payment of which are provided for in accordance with this section, shall not be accrued or paid for the period of suspension of the customs procedure.
4. If goods placed under the customs procedure are confiscated or transferred to State ownership by a court decision, the customs procedure in respect of these goods is terminated.
5. If bringing a person to administrative or criminal responsibility in accordance with the laws of the Republic of Kazakhstan is related to non-compliance with the terms of use of goods in accordance with the customs procedure and the failure to comply entails the impossibility of further application of this customs procedure, the customs procedure must be completed within fifteen calendar days from the day following the date of entry into force. by virtue of an appropriate decision to hold a person accountable.
If the customs procedure is not completed within the time period specified in part one of this paragraph, the customs procedure is terminated and the goods are detained by the customs authorities in accordance with Chapter 52 of this Code.
President
Republic of Kazakhstan
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