Article 455. Return of detained goods and documents related to them of the Customs Regulation Code in the Republic of Kazakhstan
1. The return of the detained goods and documents for them is made to the declarants, and if the customs declaration of the goods has not been carried out, to the owners of the goods, and if the owner is a foreign person or the customs authority does not have information about the owner of the goods, to the persons in whose possession the goods were at the time of detention (hereinafter in this chapter – the declarant or other persons), taking into account the specifics established by this article.
2. Goods in respect of which, in accordance with paragraph 3 of Article 32 of this Code, the customs authority has decided to ban their importation into the customs territory of the Eurasian Economic Union, and documents for them, detained upon arrival in the customs territory of the Eurasian Economic Union, are returned to the declarant or other persons for re-export from the customs territory of the Eurasian Economic Union. or after the release of the goods in accordance with this Code.
3. Goods in respect of which, in accordance with paragraph 3 of Article 32 of this Code, the customs authority has decided to ban their export from the customs territory of the Eurasian Economic Union, and documents for them, detained upon departure from the customs territory of the Eurasian Economic Union, are returned to the declarant or other persons for use in the customs territory of the Eurasian Economic Union, if possession of these goods is permitted by the legislation of the Republic of Kazakhstan.
4. In cases not specified in paragraphs 2 and 3 of this Article, the detained goods are returned to the declarants after their release by the customs authority.
5. If it is necessary to perform customs operations related to the customs declaration of goods, at the request of the person who is authorized to perform such customs operations, the documents detained with the goods are returned by the customs authority to such person before the goods are released.
6. The costs of transportation (transportation), reloading (loading, unloading) and storage of detained goods shall be reimbursed by the persons specified in this article to whom the goods are actually returned, in accordance with the procedure determined by the authorized body.
President
Republic of Kazakhstan
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