Article 217. The specifics of the emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties, the deadline for their payment and calculation in respect of goods placed (placed) under the customs procedure of release for domestic consumption, upon release of goods before filing a declaration for goods of the Code on Customs Regulation in the Republic of Kazakhstan

Home / Codes / Article 217. The specifics of the emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties, the deadline for their payment and calculation in respect of goods placed (placed) under the customs procedure of release for domestic consumption, upon release of goods before filing a declaration for goods of the Code on Customs Regulation in the Republic of Kazakhstan

Article 217. The specifics of the emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties, the deadline for their payment and calculation in respect of goods placed (placed) under the customs procedure of release for domestic consumption, upon release of goods before filing a declaration for goods of the Code on Customs Regulation in the Republic of Kazakhstan

1. In respect of goods placed under the customs procedure for release for domestic consumption, declared for release before filing a declaration for goods, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of these goods arises from the person who submitted an application for release of goods before filing a declaration for goods, with the moment of registration by the customs authority of the application for the release of goods before the filing of the goods declaration.

2. In respect of goods placed under the customs procedure for release for domestic consumption, declared for release prior to filing a declaration for goods, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is terminated by the person who filed an application for release of goods prior to filing a declaration for goods, upon the occurrence of the following circumstances:

1) recognition by the customs body, in accordance with the procedure determined by the authorized body, of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, if such destruction or irretrievable loss occurred before the release of such goods;

2) refusal to release goods before submitting a declaration for goods;

3) confiscation or conversion of goods into state ownership in accordance with the laws of the Republic of Kazakhstan;

4) detention of goods by a customs body in accordance with Chapter 52 of this Code;

5) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a criminal offense report, during criminal proceedings or an administrative offense case and in respect of which a decision was made to return them if such goods had not been released earlier.

3. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the declaration for goods, the obligation to pay import customs duties and taxes is terminated by the person who submitted the application for the release of goods before the filing of the declaration for goods, upon the occurrence of the following circumstances:

1) sending by the customs authority of an electronic document or affixing by the customs authority of the appropriate marks specified in paragraph 17 of Article 194 of this Code, if the goods are subject to benefits for the payment of import customs duties and taxes, not involving restrictions on the use and (or) disposal of these goods.;

2) fulfillment of the obligation to pay customs duties and taxes and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1) paragraph 12 of this Article, unless otherwise provided for in paragraphs 4 and 5 of this Article, as well as sending an electronic document by the customs authority or affixing appropriate marks by the customs authority specified in paragraph 17 of Article 194 of this Code.;

3) confiscation or conversion of goods into state ownership in accordance with the laws of the Republic of Kazakhstan.

4. If, in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 194 of this Code, privileges for the payment of import customs duties and taxes associated with restrictions on use are applied and (or) the disposal of these goods, the obligation to pay import customs duties and taxes in respect of such goods is terminated by the person, who submitted an application for the release of goods before submitting a declaration for goods, upon the occurrence of the circumstances provided for in paragraph 4 of Article 216 of this Code.

5. If, in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 194 of this Code, in accordance with international treaties within the framework of the Eurasian Economic Union or international treaties on accession In the Eurasian Economic Union, import customs duties are paid at lower import customs duty rates, less than those established by the Unified Customs Tariff of the Eurasian Economic Union, the fulfillment of the obligation to pay import customs duties and (or) their collection in the amounts calculated and payable in accordance with subparagraph 1) paragraph 12 of this Article does not terminate the obligation to pay import customs duties in the amount of the difference between the amounts of import customs duties calculated at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon release of goods, or in another amount, established in accordance with international treaties within the framework of the Eurasian Economic Union or international treaties on accession to the Eurasian Economic Union. Such obligation to pay import customs duties shall be terminated by the person who submitted the application for the release of goods prior to the filing of the goods declaration upon the occurrence of the circumstances provided for in paragraph 6 of Article 216 of this Code.

6. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the declaration for goods, the obligation to pay special, anti-dumping, countervailing duties is terminated by the person who submitted the application for the release of goods before the filing of the declaration for goods, upon the occurrence of the following circumstances:

1) fulfilling the obligation to pay special, anti-dumping, countervailing duties and (or) collecting them in the amounts calculated and payable in accordance with paragraph 13 of this Article, and sending an electronic document or affixing appropriate marks by the customs authority specified in paragraph 17 of Article 194 of this Code;

2) confiscation or conversion of goods into state ownership in accordance with the laws of the Republic of Kazakhstan.

7. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the goods declaration was filed no later than the deadline specified in paragraph 16 of Article 194 of this Code, and in respect of goods the declarant of which is an authorized economic operator, – no later than the period specified in paragraph 4 of Article 540 of this Code, the obligation to pay import customs duties and taxes is subject to execution (import customs duties and taxes are payable) before filing a declaration for goods, unless another deadline for payment of import customs duties and taxes is established in accordance with this Code.

8. If in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of a declaration for goods and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 194 of this Code, privileges for the payment of import customs duties and taxes associated with restrictions on use are applied and (or) the disposal of these goods, the obligation to pay import customs duties, taxes in respect of such goods shall be subject to execution upon the occurrence of circumstances and within the time limits specified in paragraph 11 of Article 216 of this Code.

9. If, in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the customs authority sent an electronic document or affixed the appropriate marks specified in paragraph 17 of Article 194 of this Code, in accordance with international treaties within the framework of the Eurasian Economic Union or international treaties on accession In the Eurasian Economic Union, import customs duties are paid at lower import customs duty rates, The obligation to pay import customs duties is subject to fulfillment upon the occurrence of circumstances and within the time limits specified in paragraph 13 of Article 216 of this Code.

10. In respect of goods placed under the customs procedure of release for domestic consumption, the release of which was made before the filing of the goods declaration and in respect of which the goods declaration was filed no later than the deadline specified in paragraph 16 of Article 194 of this Code, and in respect of goods the declarant of which is an authorized economic operator, – no later than the deadline specified in paragraph 4 of Article 540 of this Code, the obligation to pay special, anti-dumping, countervailing duties is subject to execution (special, anti-dumping, countervailing duties are payable) before filing a declaration for goods.

11. If, in respect of goods placed under the customs procedure for release for domestic consumption, the release of which was made before the filing of the goods declaration, the goods declaration was not filed before the expiration of the period specified in paragraph 16 of Article 194 of this Code, and in respect of goods whose declarant is an authorized economic operator – before the expiration of the period, as specified in paragraph 4 of Article 540 of this Code, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution. The deadline for payment of import customs duties, taxes, special, anti–dumping, countervailing duties is the last day of the period specified in paragraph 16 of Article 194 of this Code, and in respect of goods for which the authorized economic operator acts as a declarant, the last day of the period specified in paragraph 4 of Article 540 of this Code.

12. Import customs duties and taxes are payable:

1) in respect of the goods specified in paragraph 7 of this Article - in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and benefits for the payment of import customs duties and taxes;

2) with respect to the goods specified in paragraph 8 of this Article, – in the amount of the amounts of import customs duties and taxes calculated in accordance with this Code in the declaration for goods, taking into account tariff preferences and unpaid in connection with the application of benefits for the payment of import customs duties and taxes, and in the case of, If such goods have been placed under the customs procedure of processing outside the customs territory for their repair in accordance with paragraph 3 of Article 256 of this Code before the expiration of five years from the date of release of the goods in accordance with the customs procedure of release for domestic consumption or before the expiration of another prescribed period of restrictions on the use and (or) disposal of the goods. the amount of import customs duties and taxes calculated in accordance with paragraphs 1, 2, 3, 4, 5 and 6 of Article 266 of this Code;

3) in respect of the goods specified in paragraph 9 of this Article - in the amount of the difference between the amounts of import customs duties calculated in accordance with this Code at the rates of import customs duties established by the Unified Customs Tariff of the Eurasian Economic Union and the amounts of import customs duties paid upon release of goods, or in another amount established by international treaties in accordance with the within the framework of the Eurasian Economic Union or international treaties on joining the Eurasian Economic Union.

13. In respect of the goods specified in paragraph 10 of this Article, special, anti-dumping, countervailing duties shall be payable in the amount calculated in the goods declaration, taking into account the specifics provided for in Chapter 13 of this Code.

14. In respect of the goods specified in paragraph 11 of this article, the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties payable shall be determined on the basis of the information specified in the application for the release of goods and documents submitted jointly with such application.

In the event that the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than ten characters, for calculation:

customs duties are applied to the highest of the rates of customs duties corresponding to goods included in such a grouping.;

taxes are applied to the highest of the value-added tax rates, the highest of the excise tax rates corresponding to goods included in such a grouping, for which the highest of the customs duty rates is established.;

special, anti-dumping, countervailing duties are applied to the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping, taking into account part three of this paragraph.

Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 5 of this Code, and (or) other information necessary for the determination of these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same Commodity Nomenclature code of foreign economic activity, if the classification of goods is carried out at the level of ten characters., or products included in the grouping, if the product codes in accordance with the Commodity Nomenclature of foreign Economic Activity are defined at the grouping level with fewer than ten characters.

15. In the event that a goods declaration is subsequently filed in respect of the goods specified in paragraph 11 of this Article, customs duties, taxes, special, anti-dumping, countervailing duties shall be paid in the amount of the amounts calculated in accordance with this Code in the goods declaration, based on the information specified in the goods declaration. The offset (refund) of excessively paid and (or) excessively collected amounts of customs duties, taxes, special, anti-dumping, countervailing duties is carried out in accordance with Chapter 11 and Article 141 of this Code.

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Republic of Kazakhstan

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