Article 363. The emergence and termination of the obligation to pay export customs duties in respect of temporarily exported (temporarily exported) vehicles of international transportation, the deadline for their payment and the calculation of the Code on Customs Regulation in the Republic of Kazakhstan
1. The obligation to pay export customs duties in respect of temporarily exported international transportation vehicles that are goods of the Eurasian Economic Union arises for the declarant of such international transportation vehicles from the moment the customs authority registers the vehicle declaration.
2. The obligation to pay export customs duties in respect of temporarily exported international transportation vehicles that are goods of the Eurasian Economic Union shall be terminated by the declarant of such international transportation vehicles upon the occurrence of the following circumstances:
1) return of temporarily exported international transportation vehicles to the customs territory of the Eurasian Economic Union;
2) placement of temporarily exported international transportation vehicles under the customs procedure of export;
3) fulfillment of the obligation to pay export customs duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this Article;
4) confiscation or conversion of temporarily exported international transportation vehicles into State ownership in accordance with the laws of the Republic of Kazakhstan;
5) detention by a customs body of temporarily exported international transportation vehicles in accordance with Chapter 52 of this Code – in respect of the obligation to pay export customs duties that arose prior to such detention;
6) placement for temporary storage or placement under one of the customs procedures of temporarily exported international transportation vehicles that were seized or arrested during the verification of a criminal offense report, during criminal proceedings or an administrative offense case and in respect of which a decision was made to return them if such goods had not been released earlier..
3. The obligation to pay export customs duties in respect of temporarily exported international transportation vehicles that are goods of the Eurasian Economic Union shall be fulfilled upon the occurrence of the circumstances specified in paragraph 4 of this Article.
4. Upon the occurrence of the following circumstances, the deadline for payment of export customs duties is considered in the case of:
1) loss of temporarily exported international transportation vehicles that are goods of the Eurasian Economic Union – the day of such loss, and if no such day has been established, the day of release of such goods as temporarily exported international transportation vehicles;
2) transfer to a foreign person of ownership of temporarily exported international transportation vehicles that are goods of the Eurasian Economic Union, without placing such vehicles under the customs procedure for export in accordance with paragraph 5 of Article 359 of this Code – the day of such transfer, and if no such day is established – the day of release of such goods as temporarily exported vehicles international transportation.
5. Upon the occurrence of the circumstances specified in paragraph 4 of this Article, export customs duties shall be payable as if temporarily exported international transport vehicles were placed under the customs procedure of export without the application of benefits for the payment of export customs duties.
For the calculation of export customs duties, the rates of export customs duties effective on the day of registration of the vehicle declaration by the customs authority are applied.
If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating export customs 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 the provisions of paragraph 3 of Article 40 of this Code.
If, in accordance with the Commodity Nomenclature of Foreign Economic Activity, the product code is defined at the level of a grouping with fewer than ten characters, the highest of the export customs duty rates corresponding to the goods included in such a grouping is applied to calculate export customs duties.
When accurate information about goods is subsequently established, export customs duties are calculated based on such accurate information and overpaid and/or overpaid amounts of export customs duties are offset (refunded) in accordance with Chapter 11 of this Code, or actions are taken in accordance with Article 86 of this Code, and unpaid amounts are collected in accordance with Chapter 12. of this Code.
6. In case of re-import into the customs territory of the Eurasian Economic Union of temporarily exported international transportation vehicles or placing such temporarily exported international transportation vehicles under the customs procedure of export after fulfilling the obligation to pay export customs duties and (or) collect them (in whole or in part), export customs duties paid and (or) collected in accordance with according to this Article, they are subject to refund in accordance with Chapter 11 of this Code.
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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