Article 76. Customs duties of the Code on Customs Regulation in the Republic of Kazakhstan

Home / Codes / Article 76. Customs duties of the Code on Customs Regulation in the Republic of Kazakhstan

1. Customs duties are mandatory payments levied for the performance by customs authorities of customs operations related to the release of goods, customs escort of vehicles, as well as for the performance of other actions established by this Code.

2. The rates of customs duties are set by the Government of the Republic of Kazakhstan.

3. The amount of customs duties may not exceed the approximate cost of the customs authorities for performing actions in connection with which customs duties are established.

4. Payers of customs duties, types, terms and procedure for payment of customs duties, collection and offset (refund), benefits for payment of customs duties, as well as cases when customs duties are not paid, are established by this Code.

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