Article 371. The emergence and termination of the obligation to pay import customs duties and taxes from a designated postal operator in respect of international mail items when they are placed in the customs control zone of the place (institution) of international postal exchange, the deadline for their payment and the calculation of the Code on Customs Regulation in the Republic of Kazakhstan
1. The obligation to pay import customs duties and taxes in respect of international postal items arises from the designated postal operator from the moment international postal items are placed in the customs control zone of the place (institution) of the international postal exchange.
2. The obligation to pay import customs duties and taxes in respect of international mail shall be terminated by the designated postal operator upon the occurrence of the following circumstances:
1) delivery of goods sent in international mail to their recipient in connection with the release of goods sent in international mail;
2) return of goods sent in international mail to their sender in accordance with paragraph 13 or paragraph 16 of Article 369 of this Code;
3) fulfillment of the obligation to pay import customs duties and taxes and (or) their collection in the amounts calculated and payable in accordance with paragraph 5 of this Article;
4) recognition by the customs authority, in accordance with the procedure determined by the authorized body, of the fact of destruction and (or) irretrievable loss of international mail items due to an accident or force majeure, or the fact of irretrievable loss of these international mail items as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in the following cases:, when, prior to such destruction or irretrievable loss in accordance with this Code, the deadline for payment of import customs duties and taxes has arrived in respect of these international mail items;
5) confiscation or conversion of goods sent by international mail into state ownership in accordance with the laws of the Republic of Kazakhstan;
6) the detention by the customs authority of goods sent in international mail in accordance with Chapter 52 of this Code;
7) placing for temporary storage or placement under one of the customs procedures of goods sent in international mail 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 previously released. produced.
3. The obligation to pay import customs duties and taxes 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 import customs duties and taxes in respect of international mail items is considered in the case of:
1) loss of international mail items, with the exception of their 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 loss of international mail items, and if no such day is established, – the day of discovery Such a loss;
2) the issue of international postal items to the recipient prior to the release by the customs authority of goods sent in international mail – the day of their issue to the recipient, and if no such day has been established – the day of the discovery of such issue.
5. Upon the occurrence of the circumstances specified in paragraph 4 of this Article, import customs duties and taxes shall be payable in the amount established by paragraph 4 of Article 370 of this Code to calculate the enforcement of the obligation to pay import customs duties and taxes. At the same time, the gross weight of such international mail does not include the weight of certain types of written correspondence (aerograms, postcards, letters and items for the blind).
President
Republic of Kazakhstan
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