Article 7. Application of customs and tariff regulation measures, prohibitions and restrictions, measures to protect the domestic market, customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, tax legislation of the Republic of Kazakhstan, the Code on Customs Regulation in the Republic of Kazakhstan
1. When performing customs operations and conducting customs control, customs and tariff regulation measures, prohibitions and restrictions, internal market protection measures, and tax legislation of the Republic of Kazakhstan in force on the date of registration of the customs declaration or other customs documents are applied, unless otherwise established by this Code, in accordance with the Treaty on the Union or international treaties within the framework of the Eurasian Economic Union. the tax legislation of the Republic of Kazakhstan.
2. With respect to goods transported across the customs border of the Eurasian Economic Union in violation of the requirements established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, customs and tariff regulation measures, prohibitions and restrictions, measures to protect the internal market, customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, tax legislation of the Republic of Kazakhstan are applied. effective on the day when goods actually cross the customs border of the Eurasian Economic Union, unless otherwise established by this Code, in accordance with the Treaty on the Union or international treaties within the framework of the Eurasian Economic Union, the tax legislation of the Republic of Kazakhstan.
If the date of the actual crossing of the customs border of the Eurasian Economic Union by goods is not fixed, customs and tariff regulation measures, prohibitions and restrictions, measures to protect the internal market, customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, tax legislation of the Republic of Kazakhstan in force on the day of detection of violations, unless otherwise established by this Code, in in accordance with the Treaty on the Union or international treaties within the framework of the Eurasian Economic Union, tax legislation of the Republic of Kazakhstan.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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