Article 232. Customs operations performed after the goods are delivered to the place of delivery of the goods of the Code on Customs Regulation in the Republic of Kazakhstan

Home / Codes / Article 232. Customs operations performed after the goods are delivered to the place of delivery of the goods of the Code on Customs Regulation in the Republic of Kazakhstan

1. After registration by the customs authority of the destination of the submission of the documents specified in paragraph 3 of Article 231 of this Code, the persons specified in subparagraphs 1), 2) and 3) of paragraph 1 of Article 149 of this Code are required to perform customs operations related to the placement of goods in temporary storage or their customs declaration:

1) in respect of goods transported by road, no later than eight hours of the customs authority's working time after registration of the submission of documents by the customs authority of destination;

2) in respect of goods transported using water, aircraft or railway transport – within the time established by the technological process (schedule) of the port, airport or railway station during international transportation, but not later than the end time of the next working day of the customs authority of destination from the moment of arrival of the vehicle at the place of delivery of goods.

2. With respect to goods transported using watercraft, customs operations related to the temporary storage of goods must be performed by the persons specified in the sixth paragraph of subitem 1) and subitem 4) of paragraph 1 of Article 149 of this Code.

3. The customs authority, within three hours of the customs authority's working time from the date of expiry of the time limits specified in paragraph 1 of this Article, shall send the carrier a notification in any form about the failure of the persons specified in subparagraphs 1), 2) and 3) paragraph 1 of Article 149 of this Code, customs operations provided for in paragraph one of paragraph 1 this article.

If the persons specified in subitems 1), 2) and 3) of paragraph 1 of Article 149 of this Code fail to perform the customs operations provided for in paragraph one of paragraph 1 of this Article, the carrier is obliged to perform customs operations related to the placement of goods in temporary storage in accordance with Chapter 17 of this Code, no later than one business day., following the date of expiry of the time limits specified in paragraph 1 of this Article.

4. The provisions of paragraphs 1, 2 and 3 of this Article shall not apply if a preliminary customs declaration has been carried out with respect to the goods.

5. When performing customs operations related to the customs declaration of goods in accordance with paragraph 1 of this Article, the persons specified in subparagraphs 1), 2) and 3) of paragraph 1 of Article 149 of this Code are required to perform customs operations related to the temporary storage of goods in accordance with Chapter 17 of this Code, within three hours from the date of receipt:

1) the permission of the customs body to revoke the customs declaration in accordance with Article 184 of this Code;

2) decisions of the customs authority on the suspension of the period of release of goods in accordance with Article 198 of this Code;

3) refusal to release goods in accordance with Article 201 of this Code.

6. Goods in respect of which the customs operations established by this Article have not been performed within the time limits specified in paragraphs 1 and 5 of this Article shall be detained by the customs authorities in accordance with Chapter 52 of this Code.

7. The provisions of this article shall not apply.:

1) in respect of the goods of the Eurasian Economic Union that have arrived in the customs territory of the Eurasian Economic Union and the foreign goods specified in paragraph 4 of Article 385 of this Code placed under the customs procedure of customs transit for transportation (transportation) through the territory of a state that is not a member of the Eurasian Economic Union;

2) regarding international mail items;

3) upon completion of the customs procedure of customs transit at the place of departure in respect of goods exported from the customs territory of the Eurasian Economic Union;

4) upon completion of the customs procedure of customs transit in respect of goods delivered to the customs control zone established in facilities, premises (parts of premises) and (or) open areas (parts of open areas) of an authorized economic operator with certificates of the second or third type.

President

Republic of Kazakhstan

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