Article 88. The emergence and termination of the obligation to pay customs duties and taxes in case of illegal movement of goods across the customs border of the Eurasian Economic Union, the deadline for their payment and the specifics of calculating the Code on Customs Regulation in the Republic of Kazakhstan
1. The obligation to pay import customs duties and taxes in case of illegal movement of goods across the customs border of the Eurasian Economic Union arises when goods are imported into the customs territory of the Eurasian Economic Union.
The obligation to pay export customs duties in case of illegal movement of goods across the customs border of the Eurasian Economic Union arises when goods are exported from the customs territory of the Eurasian Economic Union.
2. The obligation to pay customs duties and taxes in case of illegal movement of goods across the customs border of the Eurasian Economic Union arises for persons who illegally move goods. Persons involved in illegal movement, if they knew or should have known about the illegality of such movement, and when importing goods into the customs territory of the Eurasian Economic Union – also persons who acquired ownership or possession of illegally imported goods, if at the time of acquisition they knew or should have known about the illegality of their importation into the customs territory of the Eurasian Economic Union. on the territory of the Eurasian Economic Union, they have a joint obligation to pay customs duties and taxes with persons who illegally move goods.
3. The obligation to pay customs duties and taxes in case of illegal movement of goods across the customs border of the Eurasian Economic Union shall be terminated by the persons specified in paragraph 2 of this Article upon the occurrence of the following circumstances:
1) fulfillment of the obligation to pay customs duties and taxes and (or) their collection in the amounts calculated and payable in accordance with paragraphs 5, 6, 7 and 8 of this Article;
2) placing goods under customs procedures in accordance with this Code;
3) recognition by the customs body, in accordance with the procedure determined by the authorized body, of the fact of destruction and (or) irretrievable loss of foreign goods as a result of an accident or force majeure, or the fact of irretrievable loss of these goods as a result of natural loss under normal conditions of transportation (transportation) and (or) storage, except in cases where prior to such destruction or in accordance with this Code, the deadline for payment of customs duties and taxes has come in respect of these foreign goods.;
4) confiscation or conversion of goods into state ownership in accordance with the laws of the Republic of Kazakhstan;
5) the detention of goods by the customs authority in accordance with Chapter 52 of this Code;
6) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a criminal offense report, during criminal proceedings or an administrative offense case and in respect of which a decision was made to return them, if such goods had not been released earlier.
4. In case of illegal movement of goods across the customs border of the Eurasian Economic Union, the date of payment of customs duties and taxes is considered to be the day when the goods cross the customs border of the Eurasian Economic Union, and if this day is not fixed, the day when the illegal movement of goods across the customs border of the Eurasian Economic Union is revealed.
5. In case of illegal movement of goods across the customs border of the Eurasian Economic Union, customs duties and taxes are payable in the amount as if the goods were placed under the following customs procedures:
1) when goods are imported into the customs territory of the Eurasian Economic Union, a customs procedure for release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes;
2) when exporting goods of the Eurasian Economic Union from the customs territory of the Eurasian Economic Union, the customs procedure for export without the application of benefits for the payment of export customs duties.
6. Customs duties and taxes in case of illegal movement of goods across the customs border of the Eurasian Economic Union shall be calculated in accordance with this chapter, taking into account paragraph 7 of this Article, and if the customs authority does not have accurate information about the goods, also taking into account paragraph 8 of this Article.
7. For the calculation of customs duties and taxes, the rates of customs duties and taxes applicable on the day when goods cross the customs border of the Eurasian Economic Union, and if this day is not fixed, on the day when the fact of illegal movement of goods across the customs border of the Eurasian Economic Union is revealed.
If, in order to determine the customs value of goods, as well as for calculating customs duties and taxes, it is required to convert foreign currency into the national currency of the Republic of Kazakhstan, such recalculation is carried out at the exchange rate effective on the day the goods cross the customs border of the Eurasian Economic Union, and if this day is not fixed, on the day the fact of illegal movement of goods across the customs border of the Eurasian Economic Union.
8. If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating customs duties and taxes payable shall be determined on the basis of the information available to the customs authority, and the classification of goods shall be carried out taking into account paragraph 4 of Article 40 of this Code.
In the event that the product code, in accordance with the Commodity Nomenclature of Foreign Economic Activity, is defined at the grouping level with less than ten characters:
for the calculation of customs duties, the highest of the customs duty rates corresponding to the goods included in such a grouping is applied.;
for the calculation of taxes, the highest of the value-added tax rates, the highest of the excise tax rates corresponding to the goods included in such a grouping, for which the highest of the customs duty rates is established, is applied.
When accurate information about goods is subsequently established, customs duties and taxes are calculated based on such accurate information and amounts of overpaid and/or overpaid customs duties and taxes are offset (refunded) in accordance with Chapter 11 of this Code, or actions are taken in accordance with Article 87 of this Code, and unpaid amounts are collected in accordance with Chapter 12 of this Code.
9. In cases of confiscation or conversion of goods into state ownership in accordance with the laws of the Republic of Kazakhstan, detention of goods by customs authorities in accordance with Chapter 52 of this Code, temporary storage, placement of goods under customs procedures after fulfilling the obligation to pay customs duties and taxes and (or) their collection (in whole or in part) of the amount of customs duties duties and taxes paid and (or) collected in accordance with this Article are subject to offset (refund) in accordance with Chapter 11 of this Code.
10. The provisions of the paragraphs 1, 2, 3, 4, 5, 6, 7, 8 Paragraphs 9 and 9 of this Article shall not apply to the illegal movement of goods across the customs border of the Eurasian Economic Union with an unreliable customs declaration.
In case of illegal movement of goods across the customs border of the Eurasian Economic Union with an unreliable customs declaration, customs duties and taxes are calculated in accordance with this Code. At the same time, the customs duties and taxes actually paid during the customs declaration of goods are not re-paid (are not collected), and the amounts of overpaid and (or) overpaid customs duties and taxes are subject to offset (refund) in accordance with this Code.
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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