Article 305. Completion, suspension and termination of the customs procedure of temporary importation (admission) The Code of Customs Regulation in the Republic of Kazakhstan

     1. Before the expiration of the validity period of the customs procedure of temporary importation (admission) established by the customs authority, the validity of this customs procedure ends.:

     1) placing temporarily imported goods under the customs procedure of re-export, including in accordance with paragraph 7 of Article 359 of this Code;

     2) recognition by the customs authorities, in accordance with the procedure determined by the authorized body, of the fact of destruction and (or) irretrievable loss of temporarily imported goods due to 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;

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

     2. Prior to the expiration of the validity period of the customs procedure of temporary importation (admission) established by the customs authority, the operation of this customs procedure may be completed.:  

     1) placing temporarily imported goods under the customs procedures applicable to foreign goods on the terms provided for in this Code, with the exception of the customs procedure of customs transit, unless otherwise established by this paragraph;

     2) the resumption of the customs procedure for processing in the customs territory, the operation of which was suspended in accordance with paragraph 3 of Article 253 of this Code;

     3) by placing temporarily imported goods under the customs procedure of customs transit, if these goods are placed under this customs procedure for transportation (transportation) through the customs territory of the Eurasian Economic Union from the territory of a member state of the Eurasian Economic Union, whose customs authority released the goods when they were placed under the customs procedure of temporary import (admission) to the territory of another state – Member of the Eurasian Economic Union.

     3. Before the expiration of the validity period of the customs procedure of temporary importation (admission) established by the customs authority, this customs procedure may be suspended if temporarily imported goods are placed under the customs procedure of a customs warehouse, customs procedure for processing in the customs territory, or in cases determined by the Commission – under a special customs procedure.

     When determining the case of suspension of the customs procedure of temporary importation (admission) as a result of placing temporarily imported goods under a special customs procedure, the Commission has the right to determine the specifics of calculating and paying import customs duties and taxes, as well as the deadline for payment of import customs duties and taxes in respect of temporarily imported goods.

     4. Temporarily imported goods may be placed under the customs procedure of re-export or other customs procedure in one or more batches.

     5. Upon expiration of the validity period of the customs procedure of temporary importation (admission) established by the customs authority, the customs procedure is terminated.

     6. The cases, conditions and procedure for the termination of the customs procedure of temporary importation (admission) in the territory of a member state of the Eurasian Economic Union other than the member State of the Eurasian Economic Union, by whose customs authority such goods were placed under the customs procedure of temporary importation (admission), shall be determined by the Commission.

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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