Article 233. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of customs transit during transportation (transportation) through the customs territory of the Eurasian Economic Union, the deadline for their payment and calculation of the Code on Customs Regulation in the Republic of Kazakhstan

Home / Codes / Article 233. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of customs transit during transportation (transportation) through the customs territory of the Eurasian Economic Union, the deadline for their payment and calculation of the Code on Customs Regulation in the Republic of Kazakhstan

Article 233. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of customs transit during transportation (transportation) through the customs territory of the Eurasian Economic Union, the deadline for their payment and calculation of the Code on Customs Regulation in the Republic of Kazakhstan

1. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed under the customs procedure of customs transit arises:

1) for the declarant – from the moment of registration of the transit declaration by the customs authority;

2) a railway carrier of the Republic of Kazakhstan that has accepted goods placed under the customs procedure of customs transit for carriage by rail within the territory of the Republic of Kazakhstan in accordance with the procedure established by international treaties in the field of railway transport and acts of the Council on Railway Transport of the member States of the Commonwealth of Independent States, if the goods are transferred between railway carriers of the States – members of the Eurasian Economic Union, or in accordance with the procedure established by the legislation of the Republic of Kazakhstan on transport, if the goods are transferred between railway carriers of the Republic of Kazakhstan, from the moment the goods are accepted for transportation in accordance with the established procedure.

2. The obligation to pay special, anti-dumping, countervailing duties does not arise when goods for personal use and international mail are placed under the customs procedure of customs transit.

3. The obligation to pay import customs duties, taxes, special, anti–dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of customs transit shall be terminated by the declarant, as well as by the railway carrier of the member state of the Eurasian Economic Union specified in subparagraph 2) of paragraph 1 of this Article, carrying out transportation (transportation) of goods to the place of delivery of goods determined by the customs authority of departure, upon the occurrence of the following circumstances:

1) termination of the customs procedure of customs transit in accordance with Article 231 of this Code, with the exception of the case specified in subparagraph 2) of this paragraph;

2) acceptance of goods by an authorized economic operator in accordance with Article 539 of this Code;

3) placing goods in respect of which the customs procedure of customs transit has been terminated for temporary storage in accordance with paragraph 6 of Article 209 of this Code;

4) placing goods in respect of which the customs procedure of customs transit has been terminated under customs procedures in accordance with paragraph 7 of Article 209 of this Code;

5) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 6 of this Article;

6) 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, except in cases where prior to such destruction or In accordance with this Code, the deadline for payment of import customs duties, taxes, special, anti-dumping duties has come in respect of these foreign goods., countervailing duties;

7) refusal to release goods in accordance with the customs procedure of customs transit – in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties incurred during the registration of the transit declaration;

8) revocation of the transit declaration in accordance with Article 184 of this Code and (or) cancellation of the release of goods in accordance with paragraph 5 of Article 192 of this Code – in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the transit declaration;

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

10) the detention of goods by the customs authority in accordance with Chapter 52 of this Code;

11) 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.

4. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods placed (placed) under the customs procedure of customs transit is terminated by a railway carrier of the Republic of Kazakhstan who has transferred goods placed under the customs procedure of customs transit transported by rail to a railway carrier of another state – a member of the Eurasian Economic Union in accordance with the procedure established by international treaties in the field of railway transport and acts of the Council for Railway Transport of the member States of the Commonwealth of Independent States, or to another railway carrier of the Republic of Kazakhstan in accordance with the procedure established by the legislation of the Republic of Kazakhstan on transport, when transferring goods in accordance with the established procedure.

5. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution if the goods are not delivered to the place of delivery of the goods within the time limit for customs transit established by the customs authority and the customs procedure has not been completed in the cases provided for in paragraph 12 of Article 231 of this Code.

Upon the occurrence of the specified circumstance, the date of payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered to be the day the goods are placed under the customs procedure of customs transit.

6. Upon the occurrence of the circumstances specified in paragraph 5 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if foreign goods placed under the customs procedure of customs transit were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties. taxes, and in relation to goods for personal use – as if goods for personal use were released into free circulation.

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 date of registration by the customs authority of the transit declaration are applied.

If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account paragraph 4 of Article 40 of this Code.

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 calculating:

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

taxes are applied to the highest of the value-added tax rates and the highest of the excise tax rates corresponding to goods included in such a grouping, in respect of which the highest of the import 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 five 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.

When accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated based on such accurate information and overpaid and/or overpaid amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are offset (refunded) in accordance with Chapter 11 and Article 141. of this Code, or actions are carried out in accordance with Articles 87 and 137 of this Code, the recovery of unpaid amounts in accordance with Chapter 12 and Article 142 of this Code.

Import customs duties and taxes in respect of international mail shall be payable in the amount established by paragraph 7 of Article 370 of this Code.

7. In the case of placing goods placed under the customs procedure of customs transit for temporary storage in accordance with paragraph 6 of Article 209 of this Code, or placing such goods under customs procedures in accordance with paragraph 7 of Article 209 of this Code, or detention of such goods by customs authorities in accordance with Chapter 52 of this Code after fulfilling the obligation to pay customs duties duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) of the amount of customs duties, taxes, special, anti-dumping and countervailing duties paid and (or) collected in accordance with this Article are subject to offset (refund) in accordance with Chapter 11 and Article 141 of this Code.

8. If the enforcement of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 3 of Article 96 of this Code is provided by a person other than the declarant of goods placed under the customs procedure of customs transit, such other person bears a joint obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.

9. If, when transporting goods by rail, the declarant of the goods placed under the customs procedure of customs transit was not the railway carrier of the Republic of Kazakhstan, which accepted the goods placed under the customs procedure of customs transit for transportation in accordance with the procedure established by international treaties in the field of railway transport and acts of the Council on Railway Transport of the States – members of the Commonwealth of Independent States or the legislation of the Republic of Kazakhstan on transport, such a railway carrier bears a joint obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties with the declarant.

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