Article 315. The specifics of calculating customs duties, taxes, special, anti-dumping, countervailing duties in the event that the customs authority has not been provided with documents confirming the information stated in the customs declaration of the Customs Code of the Eurasian Economic Union during customs control after the release of goods.
1. Based on the results of customs control after the release of goods in the form provided for in Article 326 or Article 331 of this Code, the customs authority shall calculate customs duties, taxes, special, anti-dumping, countervailing duties in accordance with this Article, if the customs authority:
1) none of the documents, information about which is indicated in the customs declaration, requested (requested) by the customs authority to verify the information stated in the customs declaration affecting the amount of customs duties, taxes, special, anti-dumping, countervailing duties has been submitted.;
2) documents have been submitted, information about which is indicated in the customs declaration, requested (requested) by the customs authority to verify the information stated in the customs declaration affecting the amount of customs duties, taxes, special, anti-dumping, countervailing duties, but such documents do not confirm the information being verified.
2. The basis for calculating the customs duties, taxes, special, anti-dumping, countervailing duties payable shall be determined on the basis of the information available to the customs authority, and the classification of goods shall be carried out taking into account paragraph 3 of Article 20 of this Code.
If the product code, in accordance with the Commodity Nomenclature of Foreign Economic Activity, is defined at the grouping level with fewer than 10 characters:
for the calculation of customs duties, the highest of the customs duty rates corresponding to the goods included in such a grouping is applied.;
for the calculation of taxes, the highest of the value-added tax rates, the highest of the excise tax rates (excise tax or excise duty), corresponding to goods included in such a grouping, for which the highest of the customs duty rates is established, is applied.;
for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping is applied.
Special, anti-dumping, countervailing duties are calculated based on the origin of the goods confirmed in accordance with Chapter 4 of this Code, taking into account the provisions of Article 314 of this Code.
If it is not possible to determine the origin of the goods due to the lack of documents on the origin of the goods, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity (if the classification of goods is carried out at the level of 10 characters) or goods, included in the grouping (if the product codes in accordance with the Commodity Nomenclature of foreign Economic Activity are defined at the grouping level with fewer than 10 characters).
When accurate information about goods is subsequently established, customs duties, taxes, special, anti-dumping, countervailing duties are calculated based on such accurate information, and excessively paid and (or) excessively collected amounts of customs duties, taxes, special, anti-dumping, countervailing duties are refunded or unpaid amounts are collected in accordance with Chapters 10 and 11 and Articles 76 and 77 of this Code.
The Customs Code of the Eurasian Economic Union was adopted on April 11, 2017.
It was ratified by the Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.
President
Republic of Kazakhstan
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