Article 236. Evasion from payment of customs duties, customs duties, taxes, special, anti-dumping, countervailing duties of the Criminal Code of the Republic of Kazakhstan, the Criminal Code of the Republic of Kazakhstan

1. Evasion from payment of customs duties, customs duties, taxes, special, anti-dumping, countervailing duties on a large scale –

    is punishable by a fine in the amount of up to one hundred and sixty monthly calculation indices, or correctional labor in the same amount, or community service for up to one hundred and sixty hours, or arrest for up to forty days.

2. The same act committed by an official using his official position, –

     It is punishable by a fine in the amount of up to two thousand monthly calculation indices, or correctional labor in the same amount, or community service for up to eight hundred hours, or restriction of liberty for up to two years, or imprisonment for the same period.

3. The acts provided for in the first or second parts of this Article committed by a criminal group, –

     are punishable by imprisonment for a term of two to five years.

     Note. A person who voluntarily pays the outstanding arrears in the payment of customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, as well as penalties and interest in the event of their accrual, the amount of fines established by the legislation of the Republic of Kazakhstan, shall be released from criminal liability under the first part of this Article, unless his actions contain elements of another crime..

President    

Republic of Kazakhstan     

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