Article 399. 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 Code on Customs Regulation in the Republic of Kazakhstan 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 411 or Article 416 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 4 of Article 40 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 ten characters, for calculating:
customs duties are applied to the highest of the rates of customs duties corresponding to goods included in such a grouping.;
taxes are applied to the highest of the value-added tax rates, the highest of the excise tax rates corresponding to goods included in such a grouping, for which the highest of the 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.
Special, anti-dumping, countervailing duties are calculated based on the origin of the goods confirmed in accordance with Chapter 5 of this Code, taking into account the provisions of Article 397 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 ten 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 ten 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 offset (refunded) in accordance with Chapter 11 and Article 141 of this Code. or actions are 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.
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
