Article 253. Completion, suspension and termination of the customs procedure of processing in the customs territory of the Code on Customs Regulation in the Republic of Kazakhstan

     1. Prior to the expiration of the established period of validity of the customs procedure for processing in the customs territory, this customs procedure ends with the placement of goods obtained (formed) as a result of processing operations in the customs territory of the Eurasian Economic Union (processed products, waste, except for waste specified in paragraph 3 of Article 250 of this Code, and (or) residues), and (or) foreign goods, placed under the customs procedure of processing in the customs territory and not subjected to processing operations in the customs territory of the Eurasian Economic Union, under the customs procedure of re-export.

     2. Before the expiration of the established period of validity of the customs procedure for processing in the customs territory, the operation of this customs procedure may be completed.:

     1) the placement of goods obtained (formed) as a result of processing operations in the customs territory of the Eurasian Economic Union (processed products, waste, except for waste specified in paragraph 3 of Article 250 of this Code, and (or) residues), and (or) foreign goods placed under the customs procedure of processing in the customs territory and not subjected to processing operations in the customs territory of the Eurasian Economic Union, under the customs procedure of release for domestic consumption or under another customs procedure, applicable to foreign goods under the conditions stipulated by this Code, with the exception of the customs procedure of customs transit, the customs procedure of temporary import (admission). At the same time, special, anti-dumping, countervailing duties are not paid for processed products and documents confirming compliance with internal market protection measures in a form other than special, anti-dumping, countervailing duties and (or) other duties established in accordance with article 50 of the Treaty on the Union are not required.;

     2) the resumption of the customs procedure of temporary importation (admission), which was suspended in accordance with paragraph 3 of Article 305 of this Code;

     3) recognition by the customs authorities, in accordance with the procedure determined by the authorized body, of the fact of destruction and (or) irretrievable loss as a result of an accident or force majeure, or of the fact of irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage of goods obtained (formed) as a result of processing operations in the customs territory of the Eurasian Economic Union Union (processed products, waste and (or) residues), and (or) foreign goods, placed under the customs procedure of processing in the customs territory and not subjected to processing operations in the customs territory of the Eurasian Economic Union;

     4) recognition, in accordance with the procedure determined by the Government of the Republic of Kazakhstan, of waste generated as a result of processing operations in the customs territory of the Eurasian Economic Union, unsuitable for their further commercial use, or submission to the customs authority of documents confirming the fact of burial, neutralization, disposal or destruction of the generated waste in another way or the fact of their transfer for such operations;

     5) recognition by the customs authorities of a part of the foreign goods placed under the customs procedure of processing in the customs territory as production losses;

     6) the occurrence of circumstances determined by the Commission and (or) this Code, before which the goods are under customs control.

     3. Before the expiration of the established period of validity of the customs procedure for processing in the customs territory, the operation of this customs procedure may be suspended in the case of placing goods placed under the customs procedure for processing in the customs territory and (or) products of their processing under the customs procedure of a customs warehouse or products of their processing under the customs procedure of temporary import (admission).

     4. Processed products may be placed under customs procedures in one or more batches.

     5. Upon expiration of the established period of validity of the customs procedure for processing in the customs territory, this customs procedure is terminated.

     6. A person who has placed goods under the customs procedure of processing in the customs territory, within thirty calendar days from the date of expiration of the customs procedure of processing in the customs territory, is obliged to submit to the customs authority exercising control a report on the application of the customs procedure of processing in the customs territory.

     The form of the report on the application of the customs procedure of processing in the customs territory is approved by the authorized body.

     The footnote. Article 253 as amended by the Law of the Republic of Kazakhstan dated 05.01.2021 No. 407-VI (effective ten calendar days after the date of its first official publication).

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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