Article 540. The specifics of customs operations and the release of goods before submitting a declaration for goods, the declarant of which will be the authorized economic operator of the Code on Customs Regulation in the Republic of Kazakhstan
1. Goods, the declarant of which will be an authorized economic operator, may be declared for release of goods before submitting a declaration for goods in accordance with the following customs procedures:
1) release for domestic consumption;
2) processing in the customs territory;
3) recycling for domestic consumption;
4) free customs zone;
5) free warehouse;
6) temporary importation (admission) without payment of import customs duties, taxes, special, anti-dumping, countervailing duties.
2. When goods are declared for release before the goods declaration is submitted, the authorized economic operator, who will act as the declarant of the goods, submits an application for the release of goods in the form of an electronic document before the goods declaration is submitted.
3. Regardless of the provisions of paragraph 2 of this article, an application for the release of goods may be submitted in the form of a paper document before filing a declaration for goods, if the customs authority is unable to ensure that a person can submit such an application in the form of an electronic document due to a malfunction of the digital systems used by customs authorities caused by technical failures, violations in operation of communication facilities (telecommunication networks and the Internet), power outage, as well as in other cases, established by the legislation of the Republic of Kazakhstan.
In this case, an application for the release of goods before submitting a declaration for goods is filed in accordance with paragraph 4 of Article 194 of this Code.
4. The goods declaration in respect of goods that were released before the goods declaration was submitted must be submitted by the authorized economic operator who submitted the goods release application no later than the 15th day of the month following the month of release of the goods.
The specified period is calculated taking into account paragraph 6 of Article 6 of this Code.
5. When goods are declared for release prior to filing a declaration for goods in respect of goods to be declared by an authorized economic operator, provision of enforcement of duties to pay customs duties, taxes, special, anti-dumping, countervailing duties is not required.
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