Article 550. Transitional provisions on the limitation period for customs duties, customs duties, taxes, penalties, and interest of the Code on Customs Regulation in the Republic of Kazakhstan
To suspend the operation of Article 89 of this Code until January 1, 2020, having established that during the period of suspension this article is valid in the following wording:
"Article 89. Limitation period for customs duties, customs duties, taxes, penalties, interest
1. The limitation period for the requirements of the customs authorities or the payer's request is the period of time during which:
1) the customs authority has the right to calculate (charge) to the payer or to review the amount of customs duties, taxes, customs duties calculated by the payer, as well as the amount of accrued penalties, interest;
2) the payer has the right to require the customs authorities to offset and (or) refund the amounts of customs duties, taxes, customs duties, penalties, interest, advance payments, including advance payments made as security for the fulfillment of the obligation to pay customs duties and taxes;
3) the payer has the right to demand from the customs authorities a refund and (or) transfer to the budget for the payment of upcoming customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, penalties, and interest on the money deposited into the temporary placement account of the customs authority;
4) the payer is obliged, at the request of the customs authorities, to pay the amounts of customs duties, customs duties, taxes, penalties, and interest;
5) the payer has the right to apply for amendments and additions to the customs declaration in accordance with the customs legislation of the Eurasian Economic Union.
2. The limitation period for the claims of the customs authorities and payers is five years, calculated by:
1) from the date of completion of the customs declaration and release of goods, except for the cases provided for in paragraph 3 of this Article;
2) from the date of registration with the customs authority, ensuring the fulfillment of the obligation to pay customs duties and taxes in cash, including through advance payments;
3) from the date of the adoption by the customs authority of the preliminary decisions provided for in this Code;
4) from the date of the customs authority's decision on customs escort.
3. For goods under customs control in accordance with the chosen customs procedure, the customs authority has the right to calculate or review the amounts of customs duties, taxes, penalties, and interest payable during the period of goods under customs control and five years after the end of the period of goods under customs control.
4. In case of expiration of the limitation period for the requirements established by paragraph 1 of this Article:
1) during the period of customs control, including after the release of goods, the limitation period is extended for the duration of such customs control, the execution of the decision of the customs authority adopted based on the results of customs control, until the repayment of arrears on customs duties, taxes, special, anti–dumping, countervailing duties, penalties, interest;
2) appeals by the payer in accordance with the procedure established by the legislation of the Republic of Kazakhstan against the results of the customs inspection and (or) the decision of the authorized body made based on the results of consideration of the complaint, as well as the decision, action (inaction) of the customs body and (or) an official of the customs body – the limitation period is extended for the period of consideration of the complaint and the execution of the decision of the customs body, issued as a result of consideration of the complaint, and in case of appeal in court – for the duration of the trial and the entry into force of the judicial act.".
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