Article 3. Basic concepts used in this Code of the Code on Customs Regulation in the Republic of Kazakhstan

Home / RLA / Article 3. Basic concepts used in this Code of the Code on Customs Regulation in the Republic of Kazakhstan

1. The basic concepts used in this Code:

1) accident – an accident of a technical, technological or other nature harmful in its consequences, which occurred with vehicles and (or) other goods under customs control, which entailed quantitative and (or) qualitative changes not provided for by the customs legislation of the Eurasian Economic Union and this Code, which were not caused by deliberate actions of the owner and (or) the person in whose possession the goods were at the time of such changes, with the exception of natural changes under normal conditions of transportation and/or storage, as well as changes due to force majeure;

2) monetary instruments – traveller's cheques, promissory notes, cheques (bank cheques), as well as securities in documentary form that certify the issuer's (debtor's) obligation to pay money and which do not specify the person to whom such payment is being made;

3) preliminary information – information in electronic form about goods intended to be transported across the customs border of the Eurasian Economic Union, international transportation vehicles carrying such goods, time and place of arrival of goods in the customs territory of the Eurasian Economic Union, passengers arriving in the customs territory of the Eurasian Economic Union;

4) customs duties and taxes levied at uniform rates – the amount of customs duties and taxes calculated in respect of goods for personal use without dividing into its constituent customs duties and taxes;

5) declarant – a person who declares goods or on whose behalf the goods are declared;

6) The Eurasian Economic Commission (hereinafter referred to as the Commission) is a permanent regulatory body of the Eurasian Economic Union;

7) a person of a member state of the Eurasian Economic Union is an individual who has permanent residence in a member state of the Eurasian Economic Union, including an individual entrepreneur registered in accordance with the legislation of a member state of the Eurasian Economic Union, a legal entity, an organization that is not a legal entity established in accordance with the legislation of the member state of the Eurasian Economic Union. member of the Eurasian Economic Union;

8) the customs territory of the Eurasian Economic Union is the single customs territory of the Eurasian Economic Union, which consists of the territories of the member States of the Eurasian Economic Union, as well as the exclusive economic zones and continental shelves of the member States of the Eurasian Economic Union, artificial islands, installations, structures and other objects in respect of which the member States of the Eurasian Economic Union have exclusive jurisdiction;

9) the customs border of the Eurasian Economic Union is the limits of the customs territory of the Eurasian Economic Union, as well as, in accordance with international treaties within the framework of the Eurasian Economic Union, the limits of individual territories located on the territories of the member states of the Eurasian Economic Union.;

10) crossing the customs border of the Eurasian Economic Union – entry of a person into the customs territory of the Eurasian Economic Union, departure of a person from the customs territory of the Eurasian Economic Union, including customs operations with respect to transported goods and vehicles in the customs control zone located at a checkpoint or other place of movement of goods and vehicles;

11) goods of the Eurasian Economic Union:

goods located in the customs territory of the Eurasian Economic Union, fully produced (extracted, received, grown) in the customs territory of the Eurasian Economic Union;

goods located in the customs territory of the Eurasian Economic Union that have acquired the status of goods of the Eurasian Economic Union or recognized as goods of the Eurasian Economic Union in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan or before their entry into force;

goods located in the customs territory of the Eurasian Economic Union, produced (manufactured) in one or more member States of the Eurasian Economic Union from among the goods specified in paragraphs two and three of this subparagraph;

goods exported from the customs territory of the Eurasian Economic Union and retained the status of goods of the Eurasian Economic Union in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

12) artificial islands – objects fixed in accordance with the design documentation for their creation at their location, having an alluvial, bulk, pile and other non-floating support base protruding above the water surface at maximum tide, used to ensure the defense and security of states – members of the Eurasian Economic Union, geological exploration, exploration and extraction of mineral resources, marine resource research of aquatic biological resources and fishing, marine scientific research, for other purposes that do not contradict the international treaties of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan;

13) vehicles for personal use – a category of goods for personal use, which includes certain types of motor vehicles and trailers to cars- and motorized vehicles, as determined by the Commission, a watercraft or aircraft, together with spare parts for them and their usual accessories and equipment, fuels and lubricants, cooling and other technical liquids contained in refueling tanks provided for by their design, belonging by right of ownership, use and (or) disposal to an individual moving These vehicles cross the customs border of the Eurasian Economic Union for personal purposes, and not for transporting persons for remuneration., industrial or commercial transportation of goods for remuneration or free of charge, including vehicles registered with legal entities and individual entrepreneurs;

14) goods for personal use – goods intended for personal, family, household and other needs of individuals not related to business activities, transported across the customs border of the Eurasian Economic Union in accompanied or unaccompanied baggage by international mail or by other means;

15) customs duties and taxes levied in the form of a cumulative customs payment – the amount of customs duties and taxes calculated in respect of goods for personal use at the rates of customs duties and taxes applied in accordance with Article 84 of this Code;

16) customs authority of departure – the customs authority of the Republic of Kazakhstan or the customs authority of another member state of the Eurasian Economic Union, which performs customs operations related to the placement of goods under the customs procedure of customs transit;

17) customs duty is a mandatory payment levied by the customs authorities in connection with the movement of goods across the customs border of the Eurasian Economic Union;

18) ensuring the fulfillment of the obligation to pay customs duties and taxes is a way to guarantee the fulfillment of obligations to the customs authority for the payment of customs duties and taxes provided for by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

19) customs control – a set of actions performed by customs authorities aimed at verifying and (or) ensuring compliance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

20) customs declaration – a customs document containing information about goods and other information necessary for the release of goods;

21) customs declaration – a declaration by the declarant to the customs authority using the customs declaration of information about the goods, about the chosen customs procedure and (or) other information necessary for the release of goods;

22) customs documents – a customs declaration and other documents drawn up exclusively for the performance of customs operations and customs control, as well as during and based on the results of customs operations and customs control;

23) customs operations – actions performed by persons and customs authorities in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

24) customs procedure – a set of rules defining, for the purposes of customs regulation, the conditions and procedure for the use of goods in the customs territory of the Eurasian Economic Union or beyond;

25) measures of customs and tariff regulation – measures applied in accordance with the Treaty on the Union in respect of goods imported (imported) into the customs territory of the Eurasian Economic Union, including the application of import customs duties, tariff quotas, tariff preferences, tariff benefits, as well as measures applied in accordance with the legislation of the Republic of Kazakhstan on the regulation of trade activities in relation to exported (exported) goods from the territory of the Republic of Kazakhstan;

26) customs payments – customs fees and customs duties payable to the budget in accordance with this Code in connection with the movement of goods across the customs border of the Eurasian Economic Union;

27) information resources of customs authorities – an ordered set of documented information (databases, other information arrays) contained in the information systems of customs authorities;

28) the zone of activity of the customs body is the territory determined by the authorized body, within which the customs body of the Republic of Kazakhstan carries out customs control.;

29) customs representative – a legal entity of the Republic of Kazakhstan included in the register of customs representatives, performing customs operations on behalf of and on behalf of the declarant or other interested person in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

30) supplies – goods:

necessary to ensure the normal operation and maintenance of watercraft, aircraft and trains in their parking areas and en route, with the exception of spare parts and equipment;

intended for consumption and (or) use by passengers and crew members of water, aircraft, or train passengers and train crew members, as well as for distribution or sale to such persons;

31) commercial documents – documents used in carrying out foreign trade and other activities, as well as to confirm transactions related to the movement of goods across the customs border of the Eurasian Economic Union (invoices, specifications, shipping (packing) sheets and other documents);

32) vehicles – a category of goods that includes a watercraft, aircraft, motor vehicle, trailer, semi-trailer, railway vehicle (railway rolling stock, unit of railway rolling stock), container with technical passports or technical forms provided for them, spare parts, accessories and equipment, fuels and lubricants, cooling and other technical liquids contained in filling tanks provided for by their design, if they are transported together with the specified vehicles;

33) transport (shipping) documents – documents confirming the existence of a contract for the carriage of goods and accompanying them during such transportation (bill of lading, waybill, document confirming the conclusion of a freight forwarding contract, and other documents);

34) international treaties of the Republic of Kazakhstan – an international treaty of the Republic of Kazakhstan with a state that is not a member of the Eurasian Economic Union, or a multilateral international treaty to which the Republic of Kazakhstan, several or all member States of the Eurasian Economic Union are parties.;

35) cash – banknotes in the form of banknotes and treasury notes, coins, with the exception of coins made of precious metals, in circulation and being legal tender in the member States of the Eurasian Economic Union or states (group of states) that are not members of the Eurasian Economic Union, including withdrawn or withdrawn from circulation, but to be exchanged for banknotes in circulation;

36) structures and installations – underwater facilities, floating drilling rigs, offshore floating platforms, other vessels, underwater structures, including wells, offshore stationary platforms, stationary drilling rigs, and other floating and stationary facilities used to ensure the defense and security of states, fixed in accordance with the design documentation for their creation. – members of the Eurasian Economic Union, geological exploration, exploration and extraction of mineral resources, marine resource research of aquatic biological resources and fishing, marine scientific research, for other purposes that do not contradict the international treaties of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan;

37) customs authority of destination – the customs authority of the Republic of Kazakhstan or the customs authority of another member state of the Eurasian Economic Union, in the zone (region) of activity of which the place of delivery of goods determined by the customs authority of departure is located or which completes the customs procedure of customs transit;

38) state revenue body – a state body, within its competence, responsible for ensuring tax receipts and other mandatory payments to the budget, customs regulation in the Republic of Kazakhstan, powers to prevent, detect, suppress and disclose administrative offenses attributed by the legislation of the Republic of Kazakhstan to the jurisdiction of this body, as well as performing other powers provided for by the legislation of the Republic of Kazakhstan. Kazakhstan;

39) interested person – a person whose interests in relation to goods are affected by decisions, actions (inaction) of customs authorities or their officials;

40) checkpoint – a section of the customs border of the Eurasian Economic Union located on the territory of the Republic of Kazakhstan, with customs infrastructure, located within the railway, automobile, water or air communication, intended for the passage of persons, goods and vehicles through the customs border of the Eurasian Economic Union, defined by the Government of the Republic of Kazakhstan and (or) international treaties Republic of Kazakhstan;

41) designated postal operator – a person officially appointed by a member state of the Universal Postal Union and providing postal services in accordance with the laws of the member States of the Eurasian Economic Union and the acts of the Universal Postal Union;

42) taxes – value added tax and excise tax (excise duties) levied by customs authorities when goods are imported into the customs territory of the Eurasian Economic Union;

43) water vessels – sea vessels, vessels of mixed (river-sea) navigation, as well as vessels of inland waterway transport (navigation), subject to state registration in accordance with the legislation of the Republic of Kazakhstan;

44) carrier – a person who transports (transports) goods and (or) passengers across the customs border of the Eurasian Economic Union and (or) transports (transports) goods under customs control through the customs territory of the Eurasian Economic Union. When goods are transported by pipeline or via power transmission lines, the carrier is the person responsible for the use of pipeline transport or power transmission lines and (or) for the movement of goods by pipeline or via power transmission lines, and (or) for the control and accounting of these goods;

45) commodity – any movable property, including the currency of the member states of the Eurasian Economic Union, securities and (or) currency valuables, traveler's checks, electric energy, as well as other movable items equated to immovable property;

46) shipping documents – commercial and transport documents for goods transported across the customs border of the Eurasian Economic Union;

47) recipient of goods – the person specified in the shipping documents to whom the carrier is obliged to deliver the goods under customs control.;

48) import of goods into the customs territory of the Eurasian Economic Union – the commission of actions related to crossing the customs border of the Eurasian Economic Union and as a result of which the goods arrived in the customs territory of the Eurasian Economic Union by any means, including shipment by international mail, the use of pipeline transport and power transmission lines, before the release of such goods by customs authorities;

49) export of goods from the customs territory of the Eurasian Economic Union – performing actions aimed at exporting goods from the customs territory of the Eurasian Economic Union in any way, including forwarding by international mail, using pipeline transport and power transmission lines, including crossing the customs border of the Eurasian Economic Union;

50) illegal movement of goods across the customs border of the Eurasian Economic Union – movement of goods across the customs border of the Eurasian Economic Union outside the places through which, in accordance with Article 30 of this Code, goods must or may be moved across the customs border of the Eurasian Economic Union, or outside the working hours of the customs authorities located in these places, either with concealment from customs control, or with an unreliable customs declaration or non-declaration of goods, or using documents containing false information about the goods, and (or) using counterfeit or other goods-related means of identification;

51) movement of goods across the customs border of the Eurasian Economic Union – import of goods into the customs territory of the Eurasian Economic Union or export of goods from the customs territory of the Eurasian Economic Union;

52) release of goods is an action of the customs authority, after which interested persons have the right to use the goods in accordance with the declared customs procedure or in accordance with the procedure and conditions established in respect of certain categories of goods that are not subject to customs procedures in accordance with this Code.;

53) consignment of goods – goods simultaneously presented to the customs authority according to one or more transport documents and sent to the address of one consignee from one shipper, as well as goods sent according to one or more postal waybills or transported as baggage by one person;

54) person – an individual or a legal entity, as well as an organization that is not a legal entity;

55) prohibitions and restrictions – non-tariff regulatory measures applied to goods transported across the customs border of the Eurasian Economic Union, including those imposed unilaterally in accordance with the Treaty on the Union, technical regulation measures, sanitary, veterinary, sanitary and quarantine phytosanitary measures, control measures for specific goods, including measures in relation to military products, and radiation requirements established in accordance with the Treaty on the Union and (or) the legislation of the Republic of Kazakhstan;

56) authorized legal entity – a legal entity designated by the authorized body in the sphere of sale of the payer's limited property and (or) goods detained by the customs authorities of the Republic of Kazakhstan;

57) International postal items – parcels and shipments of written correspondence that are objects of postal exchange in accordance with the acts of the Universal Postal Union, which are accompanied by documents provided for by the acts of the Universal Postal Union, sent outside the customs territory of the Eurasian Economic Union from places (institutions) of international postal exchange or arriving in the customs territory of the Eurasian Economic Union to places (institutions) of international postal exchange, or following transit through the customs territory of the Eurasian Economic Union;

58) international transportation vehicles – vehicles that are used for the international transportation of goods, passengers and (or) baggage, with special equipment on them designed for loading, unloading, handling and protecting goods, items of logistics and equipment, as well as spare parts and equipment intended for repair, maintenance or operation of the vehicle en route;

59) conditional release – the release of goods subject to restrictions on the use and disposal of goods;

60) foreign goods – goods that are not goods of the Eurasian Economic Union, including those that have lost the status of goods of the Eurasian Economic Union, as well as goods that have acquired the status of foreign goods (recognized as foreign goods) in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

61) foreign person – a person who is not a person of a member state of the Eurasian Economic Union;

62) internal market protection measures – special protective, anti-dumping, countervailing and other internal market protection measures established in accordance with the Treaty on the Union, which are imposed on goods originating from third countries that are not members of the Eurasian Economic Union and imported into the customs territory of the Eurasian Economic Union;

63) express cargo - goods transported as part of high–speed transportation by any type of transport using an electronic information system for organizing and tracking transportation in order to deliver these goods to the recipient in accordance with an individual consignment note within the shortest possible and (or) fixed period of time, with the exception of goods sent by international mail.

2. For the purposes of this Code:

1) the terms "free (special, special) economic zone" (hereinafter referred to as the FEZ), "logistics FEZ", "port FEZ" and "resident (participant, subject) of the FEZ" are used in the meanings defined by international treaties within the framework of the Eurasian Economic Union;

2) the concepts of "head of a diplomatic mission", "members of the diplomatic staff of a diplomatic mission", "members of the administrative and technical staff of a diplomatic mission", "members of the service staff of a diplomatic mission", "head of a consular institution", "consular officials of consular institutions", "consular employees of consular institutions", "employees of the service staff consular offices", "family members", "employees of the diplomatic mission", "employees of a consular institution" are used in the meanings defined by the Vienna Convention on Diplomatic Relations of April 18, 1961 and the Vienna Convention on Consular Relations of April 24, 1963.

3. In this Code:

1) the territory of the FEZ means the entire territory of the FEZ or part of the territory of the FEZ, in which, in accordance with the legislation of the Republic of Kazakhstan, the customs procedure of the free customs zone is applied.;

2) diplomatic missions and consular offices located in the customs territory of the Eurasian Economic Union are understood to mean diplomatic missions and consular offices of non–member states of the Eurasian Economic Union located in the territory of the Republic of Kazakhstan, and diplomatic missions and consular offices of some member States of the Eurasian Economic Union located in the territories of other member States of the Eurasian Economic Union. the Economic Union;

3) other organizations or their representative offices are understood to mean organizations or their representative offices that enjoy privileges and immunities in the territory of the Republic of Kazakhstan in accordance with international treaties of the Republic of Kazakhstan and are included in the list formed by the Commission.;

4) administrative offenses are understood as administrative offenses for which the customs authorities of the Republic of Kazakhstan carry out proceedings in accordance with the Code of the Republic of Kazakhstan on Administrative Offenses.;

5) criminal offenses are understood as criminal offenses, the proceedings of which are attributed to the jurisdiction of the economic investigation Service in accordance with the Criminal Procedure Code of the Republic of Kazakhstan.

4. The Commission, based on information provided by the member States of the Eurasian Economic Union, forms a list of organizations or their representative offices that enjoy privileges and immunities in the territory of a member State of the Eurasian Economic Union in accordance with international treaties of this member State of the Eurasian Economic Union, and ensures its posting on the official website of the Eurasian Economic Union.

5. Other concepts used in this Code are applied in the meanings defined by the relevant articles of this Code, as well as The Treaty of Alliance.

6. The concepts of civil and other branches of the legislation of the Republic of Kazakhstan used in this Code shall be applied in the meaning in which they are used in the relevant branches of the legislation of the Republic of Kazakhstan, unless otherwise established by this Code.

The footnote. Article 3 as amended by the Laws of the Republic of Kazakhstan dated December 28, 2018 No. 210-VI (effective after ten calendar days after the date of its first official publication); dated December 28, 2022 No. 173-VII (effective after sixty calendar days after the date of its first official publication).

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases