Article 252. Replacement of foreign goods with equivalent goods of the Customs Regulation Code in the Republic of Kazakhstan
1. With the permission of the customs authority, it is allowed to replace foreign goods placed under the customs procedure of processing in the customs territory or planned to be placed under the customs procedure of processing in the customs territory in accordance with the document on the conditions of processing goods in the customs territory of the Eurasian Economic Union with goods of the Eurasian Economic Union, which in their description, quality and technical characteristics coincide with such foreign goods (hereinafter referred to in this article as equivalent goods).
In the case of importation into the customs territory of the Eurasian Economic Union for repair of defective parts, assemblies, and aggregates that were part of goods previously exported from the customs territory of the Eurasian Economic Union in accordance with the customs procedure for export, goods of the Eurasian Economic Union that, in their description, quality, and technical characteristics, match those imported into the customs territory Of the Eurasian Economic Union with such parts, units, aggregates, They are considered as equivalent goods without regard to their serviceability and/or deterioration.
2. Processed products obtained as a result of processing operations in the customs territory of the Eurasian Economic Union of equivalent goods shall be considered as processed products of foreign goods in accordance with the provisions of this chapter.
3. Equivalent goods acquire the status of foreign goods, and the goods replaced by them acquire the status of goods of the Eurasian Economic Union.
4. If it is allowed to replace foreign goods with equivalent goods, the export from the customs territory of the Eurasian Economic Union of processed products obtained from equivalent goods is allowed before the import of foreign goods into the customs territory of the Eurasian Economic Union.
If the customs authority permits the replacement of foreign goods with equivalent goods, the goods of the Eurasian Economic Union are placed under the customs procedure of processing in the customs territory before the import of foreign goods into the customs territory of the Eurasian Economic Union. Processed products obtained from equivalent goods are considered as products of processing of foreign goods.
5. Foreign goods must match the description, quality, quantity, and technical characteristics of equivalent goods. In this case, a prerequisite for such a replacement is to ensure the fulfillment of the obligation to pay customs duties and taxes in accordance with Chapter 10 of this Code.
6. Processed products obtained from equivalent goods are exported in the customs procedure of re–export, and imported foreign goods are exported in the customs procedure of reimport.
7. When importing foreign goods, the customs authority compares the quality, quantity and technical characteristics of processed products obtained from equivalent goods.
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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