Article 227. The specifics of confirming the provision of security for the fulfillment of the obligation to pay customs duties and taxes during customs transit of the Code on Customs Regulation in the Republic of Kazakhstan
1. If the goods are placed under the customs procedure of customs transit by the customs authority of one member state of the Eurasian Economic Union, and the enforcement of the obligation to pay customs duties and taxes is provided to the customs authority of another member State of the Eurasian Economic Union, in which the customs authority of destination is located, a certificate of enforcement shall be applied to confirm the provision of such security. duties on payment of customs duties and taxes (hereinafter referred to as the security certificate).
2. The security certificate is issued in the form of an electronic document.
It is allowed to issue a security certificate in the form of a paper document when ensuring the fulfillment of the obligation to pay customs duties and taxes in respect of goods for personal use, as well as if the customs authority does not have the ability to provide a security certificate in the form of an electronic document due to a malfunction of the digital systems used by the customs authorities caused by technical failures, disruptions in the operation of communication facilities (telecommunication networks and the Internet), power outages.
3. The security certificate is issued for the amount determined by the person who provided security for the fulfillment of the obligation to pay customs duties and taxes, within the amount of the provided security for the fulfillment of the obligation to pay customs duties and taxes. An international agreement within the framework of the Eurasian Economic Union provided for in paragraph 8 of Article 226 of this Code may define the cases and conditions when, in the case of general enforcement of the obligation to pay customs duties and taxes, a security certificate(s) is issued for an amount exceeding the amount of the security provided for the enforcement of the obligation to pay customs duties and taxes.
4. The provision of security for the fulfillment of the obligation to pay customs duties and taxes in respect of goods transported under one transit declaration is confirmed by one or more security certificates.
In case of general enforcement of the obligation to pay customs duties and taxes, one security certificate may confirm the enforcement of the obligation to pay customs duties and taxes in respect of goods transported under several transit declarations.
5. The form of the security certificate, the structure and format of such a security certificate in the form of an electronic document, the procedure for filling them out and making changes (additions) to the security certificate, the procedure for determining its validity period, the procedure for using the security certificate, including the procedure for submitting it to the customs authority, registration, refusal of registration, cancellation of registration, termination (repayment), as well as the grounds for refusal of registration, cancellation of registration, termination (repayment) of the security certificate are determined by the Commission.
6. For the customs authority of departure, the confirmation of the provision of security for the fulfillment of the obligation to pay customs duties and taxes is:
1) a security certificate issued in the form of an electronic document, registered by the customs authority and received by the customs authority of departure using digital systems of customs authorities;
2) a security certificate issued in the form of a paper document and registered by the customs authority, and information about such a security certificate and from such a security certificate obtained by the customs authority of departure using digital systems of customs authorities.
7. An international agreement within the framework of the Eurasian Economic Union provided for in paragraph 8 of Article 226 of this Code may define the specifics of confirming the provision of general security for the fulfillment of obligations to pay customs duties and taxes.
8. The customs authority of departure does not recognize as confirmation of the provision of security for the performance of duties and taxes a security certificate, information about which is stated in the transit declaration, in the following cases:
1) the validity period of the security certificate has expired at the time of filing the transit declaration;
2) the information specified in the security certificate issued in the form of an electronic document, or information about the security certificate issued in the form of a paper document and (or) from such a security certificate contained in the digital system of customs authorities, does not correspond to the information specified in the transit declaration.;
3) The customs authority of departure has not received information about the security certificate and (or) information from it in accordance with paragraph 6 of this Article when applying the security certificate issued in the form of a paper document.
9. In accordance with Article 442 of this Code, Customs authorities shall exchange security certificates issued in the form of an electronic document, information on registered security certificates issued in the form of a paper document, and information from them, as well as information on security certificates that have been terminated (on cancelled security certificates), non-use of the security certificate., on the cancellation of the registration of the security certificate, on the possibility of termination (repayment) of the security certificate.
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
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