Article 453. Detention and storage by customs authorities of goods and documents related to the Code on Customs Regulation in the Republic of Kazakhstan
1. Goods and documents for them that are not the subject of administrative or criminal offenses, or that are such items, but have not been seized or arrested during the verification of a criminal offense report, during criminal proceedings or an administrative offense case, in the cases provided for in paragraph 6 of Article 18-1, paragraphs 4 and 5 of Article 32, paragraph 11 of Article 154, paragraph 5 of Article 164, paragraph 3 of Article 172, paragraph 3 of Article 184, paragraph 5 of Article 213, paragraph 5 of Article 219, paragraph 6 of Article 232, paragraphs 5 and 6 of Article 241, paragraph 11 of Article 285, paragraphs 3 and 4 of Article 287, paragraph 3 of Article 296, paragraph 4 of Article 321, paragraph 6 of Article 327, paragraph 5 of Article 341, paragraph 6 of Article 342, paragraphs 5 and 12 of Article 347, paragraph 7 of Article 369 and paragraph 9 of Article 471 of this Code, are detained by customs authorities.
2. The detention of goods and documents for them is executed by drawing up a protocol on the detention of goods and documents for them, the form of which is determined by the Commission.
3. The detained goods and their documents shall be seized and stored by the customs authorities during the period established by this Code.
For storage, the detained goods are placed in temporary storage warehouses or other places that are determined by the customs authority and equipped for storing such goods.
4. When goods are detained by customs authorities in accordance with paragraph 3 of this Article, the costs of storing the detained goods shall be reimbursed by the persons specified in Article 456 of this Code to whom the goods are actually returned. The costs of storing detained goods that are not in demand by such persons within the time limits provided for in paragraphs 1 and 2 of Article 454 of this Code shall be reimbursed from the amounts received from the sale of these goods, subject to the provisions of paragraph 1 of Article 457 of this Code.
5. The procedure for reimbursement of expenses for the storage of detained goods is determined by the authorized body.
President
Republic of Kazakhstan
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