Article 400. Features of customs control after the release of goods in relation to conditionally released goods of the Customs Regulation Code in the Republic of Kazakhstan
1. With respect to conditionally released goods specified in subparagraph 1) of paragraph 1 of Article 202 of this Code, compliance with the purposes and conditions for granting benefits for the payment of import customs duties, taxes and (or) restrictions on the use and (or) disposal of these goods in connection with the application of benefits for the payment of import customs duties and taxes is considered unconfirmed, if, when carrying out customs control in respect of such goods, the customs authority in the aggregate:
1) documents confirming the use of the specified goods for the purposes and in compliance with the conditions for granting benefits for the payment of import customs duties and taxes, as well as restrictions on the use and (or) disposal of such goods have not been submitted;
2) the specified goods have not been presented or their location has not been confirmed.
The specifics of the application of subparagraph 2) of the first part of this paragraph in relation to certain categories of goods are approved by the authorized body.
2. The frequency of carrying out and other requirements for carrying out customs control after the release of goods in respect of conditionally released goods specified in paragraph 1 of Article 202 of this Code shall be approved by the authorized body.
President
Republic of Kazakhstan
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