Article 429. Customs support of the Code of Customs Regulation in the Republic of Kazakhstan
1. Customs authorities shall apply customs escort in order to ensure the transportation of goods under customs control through the customs territory of the Eurasian Economic Union.
2. Customs escort consists in escorting vehicles carrying goods under customs control or vehicles under customs control.
3. Customs escort is carried out by customs officials.
4. The customs authorities have the right to use customs escort:
1) when transporting goods in accordance with the customs procedure of customs transit in the following cases:
failure to provide, in accordance with Article 226 of this Code, enforcement of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties, or provision of enforcement of such obligation in an amount less than the amount determined in accordance with Article 226 of this Code;
repeated failure by the carrier to fulfill its obligations when transporting goods in accordance with the customs procedure of customs transit, which was established by the regulations on administrative liability that entered into force, if at least one of these regulations is not executed;
failure by the carrier to fulfill the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with Article 233 of this Code within the prescribed period.;
in other cases, when signs of non-compliance with international treaties and acts constituting the law of the Eurasian Economic Union and (or) the legislation of the Republic of Kazakhstan are identified.;
2) when transporting foreign goods under customs control, when, in accordance with this Code, such goods may be transported through the customs territory of the Eurasian Economic Union without being placed under the customs procedure of customs transit.
5. The provisions of the fifth paragraph of subparagraph 1) of paragraph 4 of this Article shall not apply if the declarant of goods placed under the customs procedure of customs transit is an authorized economic operator with a certificate of the first or third type.
6. If the customs authority decides to apply customs escort, the customs authority shall inform the carrier of such decision and arrange customs escort no later than twenty-four hours from the date of such decision.
7. In case of customs escort of vehicles only on the territory of the Republic of Kazakhstan, the procedure for organizing customs escort is determined by the authorized body.
8. In case of customs escort of vehicles across the territories of two or more member States of the Eurasian Economic Union, the procedure for organizing customs escort is determined by an international agreement within the framework of the Eurasian Economic Union.
9. For the purposes of applying the third paragraph of subparagraph 1) of paragraph 4 of this article, the exchange of information on the decisions that have entered into force on bringing the carrier to administrative responsibility for non-fulfillment of his duties when transporting goods in accordance with the customs procedure of customs transit and their execution is carried out in accordance with an international agreement within the framework of the Eurasian Economic Union.
President
Republic of Kazakhstan
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