Article 481. Suspension and (or) extension of the time limit for consideration of a complaint of the Code on Customs Regulation in the Republic of Kazakhstan
1. The term of consideration of the complaint is suspended in the following cases::
1) conducting an unscheduled on–site customs inspection appointed during the consideration of the complaint - for a period of time from the date of appointment of such an inspection in accordance with the procedure established by Article 418 of this Code until the expiration date of fifteen working days after receipt by the authorized body of the inspection report;
2) sending requests to state bodies of the Republic of Kazakhstan, as well as relevant bodies of foreign states and other organizations on issues within the competence of such bodies and organizations – for a period of time from the date of sending such a request to the date of receipt of the response.
2. The authorized body shall notify the person who filed the complaint in writing of the suspension of the complaint period, indicating the reasons for the suspension of the specified period within three working days from the date of sending the request.
3. The time limit for consideration of the complaint established by paragraph 1 of this Article shall be extended in the following cases::
1) the submission of additions to the complaint by the person specified in paragraph 2 of Article 475 of this Code – for fifteen working days.
In this case, the period established by paragraph 1 of this article shall be extended for the period specified in this subparagraph, in each case of subsequent filing of additions to the complaint.;
2) by the authorized body, if necessary, additional study of the contested issue – up to ninety working days.
In case of extension of the time limit for consideration of the complaint by the authorized body, a notification is sent to the person who filed the complaint within three working days from the date of extension of the time limit for consideration of the complaint.
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