Article 486. Ensuring the fulfillment of the duties of a legal entity operating in the field of customs affairs of the Code on Customs Regulation in the Republic of Kazakhstan
1. Enforcement of the duties of a legal entity engaged in activities in the field of customs affairs is provided in cases where such provision is a condition for inclusion in the registers of persons engaged in activities in the field of customs affairs.
2. Ensuring the fulfillment of the duties of a legal entity operating in the field of customs affairs ensures the fulfillment of the duties of a legal entity operating in the field of customs affairs to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, in cases where, in accordance with this Code, such a person has an obligation to pay such customs duties, taxes, special, anti-dumping, countervailing duties, or it bears a joint obligation to pay customs duties and taxes, special, anti-dumping, countervailing duties with the payer of customs duties, taxes, special, anti-dumping, countervailing duties.
3. Ensuring the fulfillment of the duties of a legal entity engaged in activities in the field of customs affairs is provided by a legal entity applying to carry out activities in the field of customs affairs to the customs authority authorized to maintain the relevant register of persons engaged in activities in the field of customs affairs, to which an application for inclusion in the register of persons engaged in activities in the field of customs affairs has been submitted, or to another customs body determined in accordance with this Code.
4. The fulfillment of the obligation of a legal entity operating in the field of customs affairs shall be ensured by the methods of ensuring the fulfillment of the obligation to pay customs duties and taxes specified in paragraph 1 of Article 97 of this Code.
5. In order to ensure the fulfillment of the duties of a legal entity operating in the field of customs affairs, such a person has the right to choose any of the methods specified in paragraph 1 of Article 97 of this Code.
6. The fulfillment of the duties of a legal entity engaged in activities in the field of customs affairs may be ensured in several ways at the choice of the legal entity providing such security, subject to paragraph 5 of this Article.
7. A legal entity that has provided security for the performance of duties of a person operating in the field of customs affairs has the right to replace one method of ensuring the performance of duties of a legal entity operating in the field of customs affairs with another method, subject to paragraph 5 of this Article, if the replaced security for the performance of duties of a legal entity operating in the field of customs affairs is not Foreclosure has been levied in accordance with Chapter 12, articles 142 and 353 of this Code and (or) the customs authority has not sent a demand for payment of the amounts of customs duties, taxes, penalties, and interest due in accordance with this chapter and (or) foreclosure has not been levied on the collateral in accordance with the civil legislation of the Republic of Kazakhstan.
8. The performance of the duties of a legal entity operating in the field of customs affairs must be ensured continuously during the period of activity in the field of customs affairs, and the performance of the obligation to pay customs duties, taxes, special, anti–dumping, countervailing duties, including solidarity duties, in the cases provided for by this Code, until the termination of the obligation. for the payment of customs duties, taxes, special, anti-dumping, countervailing duties.
9. The procedure for the application of methods to ensure the performance of duties of a legal entity operating in the field of customs affairs, and the procedure for replacing one method of security with another, shall be determined by the authorized body.
10. If, in order to provide security for the performance of duties of a legal entity operating in the field of customs affairs, it is required to convert the foreign currency in which the amount of such security is established into the national currency of the Republic of Kazakhstan, such recalculation is carried out at the exchange rate effective on the date of conclusion of the surety agreement or the agreement on the pledge of property, or the insurance contract (when making changes to such agreements – as of the date of conclusion of the agreement on amendments to the surety agreement or the agreement on the pledge of property, or the insurance agreement), and when providing security for the performance of duties of a legal entity operating in the field of customs, in other ways:
1) on the day of registration with the customs authority of a notification on compliance with other conditions for inclusion in the register of persons engaged in activities in the field of customs affairs, sent to a legal entity applying to carry out activities in the field of customs affairs – when providing security for the performance of duties of a legal entity engaged in activities in the field of customs affairs, in order to include it in the relevant registry;
2) on the day of registration by the customs authority of the application of a legal entity engaged in activities in the field of customs affairs to replace one method of security with another, or when providing other security for the performance of duties of a legal entity engaged in activities in the field of customs affairs, in order to comply with the conditions for inclusion of the legal entity in the register of persons engaged in activities in the field of customs affairs.
11. The return of security for the performance of duties of a legal entity operating in the field of customs affairs is carried out in the absence of such a person's obligation to pay customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, penalties, and interest in the following cases::
1) refusal of a legal entity applying to carry out activities in the field of customs affairs to be included in the register of persons carrying out activities in the field of customs affairs;
2) replacement of one security method by another in accordance with paragraph 7 of this Article;
3) exclusion of a legal entity from the register of persons engaged in activities in the field of customs affairs.
12. The offset (refund) of money used as security for the performance of duties of a legal entity operating in the field of customs affairs is carried out by the customs authority to which such security was provided, in accordance with Articles 113 and 114 of this Code.
13. In the event that a legal entity operating (claiming to operate) as a customs representative and (or) a customs carrier is simultaneously an authorized economic operator (claiming to be included in the register of authorized economic operators), ensuring the fulfillment of the duties of a legal entity operating in the field of customs affairs, and (or) ensuring the performance of the duties of an authorized economic operator is provided in the amount of the maximum amount of one of the collateral, determined in accordance with subparagraph 2) of Article 489, subparagraph 2) paragraph 1 of article 496 and paragraphs 10, 11, 12, 13, 14, 15, 16, 17, 18 and 19 of Article 535 of this Code, when a legal entity is included in the register:
1) customs representatives and the register of customs carriers;
2) customs representatives and the register of authorized economic operators;
3) customs carriers and the register of authorized economic operators;
4) customs representatives, the register of customs carriers and the register of authorized economic operators.
14. The enforcement of the duties of a legal entity operating as a customs representative and (or) a customs carrier provided in accordance with paragraph 13 of this Article ensures the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, and interest in accordance with paragraph 2 of this Article and paragraph 2 of Article 535. of this Code.
15. In case of non-fulfillment by persons engaged in activities in the field of customs affairs of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, the customs authority sends a demand to the second-tier bank and (or) the guarantor, and (or) the insurance company for payment of the amounts of customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest within five working days after the expiration of the terms of performance of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, provided by the bank's guarantee and (or) the surety agreement, and (or) the insurance agreement. At the same time, penalties are accrued from the day following the date of expiry of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties.
The requirement of the customs authority to pay the amounts of customs duties, taxes, special, anti-dumping, countervailing duties, penalties, and interest is subject to unconditional and mandatory execution:
by a second–tier bank - within two business days from the date of receipt of such a request.;
by the guarantor – within five working days from the date of receipt of such a request.;
the insurance company – within two working days from the date of receipt of such a claim.
A second-tier bank or an insurance company, in case of non-fulfillment or violation of the deadlines for fulfilling the specified requirement, shall be liable in accordance with the laws of the Republic of Kazakhstan.
The surety is liable to the customs authority to the same extent as the payer, including the payment of penalties and interest in the case of accrual of such interest for deferral or installment payment of import customs duties.
Foreclosure on the collateral is carried out in accordance with the civil legislation of the Republic of Kazakhstan.
The footnote. Article 486 as amended by the Law of the Republic of Kazakhstan dated 05.01.2021 No. 407-VI (effective ten calendar days after the date of its first official publication).
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