Article 84. The rights, duties and responsibilities of the declarant of the Customs Code of the Eurasian Economic Union

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1. The declarant has the right to:

1) inspect and measure goods under customs control and carry out cargo operations with them;

2) to take samples and (or) samples of goods under customs control with the permission of the customs authority issued in accordance with Article 17 of this Code;

3) be present at the conduct of customs control in the form of customs inspection and customs inspection by customs officials and at the sampling and (or) sampling of goods by these persons;

4) get acquainted with the results of studies of samples and (or) samples of the goods declared by the customs authorities.;

5) appeal against decisions, actions (inaction) of the customs authorities or their officials;

6) involve experts to clarify information about the goods they declare;

7) enjoy other rights provided for by this Code.

2. The declarant must:

1) to make a customs declaration of goods;

2) submit to the customs authority, in the cases provided for by this Code, documents confirming the information stated in the customs declaration.;

3) to present the declared goods in the cases provided for by this Code, or at the request of the customs authority;

4) to pay customs duties, special, anti-dumping, countervailing duties and (or) to ensure the fulfillment of the obligation to pay them in accordance with this Code;

5) comply with the conditions for the use of goods in accordance with the customs procedure or the conditions established for the use of certain categories of goods that are not subject to customs procedures in accordance with this Code.;

6) comply with other requirements stipulated by this Code.

21. The provisions of paragraph 2 of this Article shall be applied subject to the provisions of paragraphs 3 and 4 of Article 4295 of this Code.

3. The declarant is responsible, in accordance with the legislation of the Member States, for failure to fulfill the obligations provided for in paragraph 2 of this article, for declaring false information in the customs declaration, as well as for submitting invalid documents to the customs representative, including forged and (or) containing knowingly false information, except in the case when, in accordance with In accordance with paragraph 5 of Article 4295 of this Code, the electronic commerce operator bears such responsibility.

The Customs Code of the Eurasian Economic Union was adopted on April 11, 2017.

It was ratified by the Law of the Republic of Kazakhstan dated December 13, 2017 No. 115-VI SAM.

President

Republic of Kazakhstan

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