Article 367. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods declared (released) as supplies, the deadline for their payment and the calculation of the Code on Customs Regulation in the Republic of Kazakhstan
1. The declarant is obliged to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods declared as supplies from the moment the customs body registers the customs declaration.
2. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods declared (released) as supplies is terminated by the declarant upon the occurrence of the following circumstances:
1) the actual export of foreign goods released as supplies from the customs territory of the Eurasian Economic Union;
2) the use of foreign goods released as supplies in accordance with Article 366 of this Code;
3) placing such goods under customs procedures in accordance with this Code;
4) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this Article;
5) recognition by the customs body, in accordance with the procedure determined by the authorized body, of the fact of destruction and (or) irretrievable loss of such foreign goods as a result of 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, except in cases where prior to such destruction or irretrievable in accordance with this Code, in respect of these foreign goods, the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties;
6) refusal to release foreign goods declared as supplies – in relation to the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the customs declaration;
7) revocation of the goods declaration in accordance with Article 184 of this Code and (or) cancellation of the release of goods in accordance with paragraph 5 of Article 192 of this Code – in respect of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties that arose during the registration of the customs declaration;
8) confiscation or conversion of such goods into state ownership in accordance with the laws of the Republic of Kazakhstan;
9) the detention of such goods by the customs authority in accordance with Chapter 52 of this Code;
10) placing for temporary storage or placement under one of the customs procedures of goods 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 import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution 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 import customs duties, taxes, special, anti-dumping, countervailing duties in respect of foreign goods declared (released) as supplies is considered in the case of:
1) loss of foreign goods declared (released) as supplies, with the exception of destruction and (or) irretrievable loss due to an accident or force majeure, or irretrievable loss as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, – the day of such loss, and if this day is not fixed, – the day of release of goods as supplies;
2) the use of such foreign goods in the customs territory of the Eurasian Economic Union for purposes not provided for in this chapter is the first day of such use, and if this day is not fixed, the day of release of the goods as supplies.
5. Upon the occurrence of the circumstances specified in paragraph 4 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if foreign goods released as supplies were placed under the customs procedure for release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.
For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day of registration by the customs authority of the customs declaration submitted for the release of goods as supplies 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 import customs duties, taxes, special, anti-dumping, countervailing duties is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account paragraph 3 of Article 40 of this Code.
In the event that the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than ten characters, for calculating:
The highest of the rates of customs duties corresponding to the goods included in such grouping is applied to import customs duties.;
taxes are applied to the highest of the value-added tax rates and the highest of the excise tax rates corresponding to goods included in such a grouping, for which the highest of the import customs duty rates is established.;
special, anti-dumping, countervailing duties are applied to the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping, taking into account part five of this paragraph.
Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 5 of this Code, and (or) other information necessary for the determination of these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same Commodity Nomenclature code of foreign economic activity, if the classification of goods is carried out at the level of ten characters., or products 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 ten characters.
When accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated based on such accurate information, and overpaid and/or overpaid amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are offset (refunded) in accordance with Chapter 11 and Article 141. of this Code or actions are being carried out in accordance with Articles 86 and 137 of this Code, recovery of unpaid amounts in accordance with Chapter 12 and Article 142 of this Code.
6. In the event of the actual export of foreign goods released as supplies from the customs territory of the Eurasian Economic Union, the customs authorities detain such goods in accordance with Chapter 52 of this Code or place such goods under customs procedures in accordance with this Code after fulfilling the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) of the amount of customs duties, taxes, special, anti-dumping, countervaili event of the actual export of foreign goods released as supplies from the customs territory of the Eurasian Economic Union, the customs authorities detain such goods in accordance with Chapter 52 of this Code or place such goods under customs procedures in accordance with this Code after fulfilling the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) of the amount of custoupreme Court
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
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
