Article 89. Limitation period for customs duties, customs duties, taxes, penalties, percentages of the Code on Customs Regulation in the Republic of Kazakhstan
1. The limitation period according to the requirements of the customs authorities or at the request of the payer is a 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 claims of customs authorities and payers is three years, unless otherwise provided for in this Article.
For the following categories of payers, the limitation period for the claims of the customs authorities and payers is five years.:
1) subject to tax monitoring in accordance with the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code);
2) carrying out activities in the field of subsurface use (fuel and energy sector);
3) included in the register of authorized economic operators.
3. The limitation period for claims of customs authorities and payers is five years, regardless of the categories of payers specified in paragraph 2 of this Article, in respect of goods placed under the customs procedure for release for domestic consumption, in respect of which:
privileges have been applied for the payment of import customs duties and taxes associated with restrictions on the use and (or) disposal of these goods in accordance with subparagraph 1) paragraph 1 of Article 202 of this Code;
in accordance with international treaties within the framework of the Eurasian Economic Union or international treaties on accession to the Eurasian Economic Union (international treaties on the accession of a State to the Treaty on the Eurasian Economic Union), lower rates of import customs duties have been applied than those established by the Unified Customs Tariff of the Eurasian Economic Union in accordance with subparagraph 3) paragraph 1 of Article 202 of this Code;
In accordance with Article 250 of the Code of the Republic of Kazakhstan dated June 12, 2001 "On Taxes and other mandatory payments to the Budget" (Tax Code) and Article 427 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and other Mandatory Payments to the Budget" (Tax Code), value-added tax was paid using the offset method.
4. The limitation period for claims of the customs authorities and payers is calculated from the date of:
1) completion of the customs declaration and release of goods, except for the cases provided for in paragraph 5 of this Article;
2) registration with the customs authority of enforcement of the obligation to pay customs duties and taxes in cash, including through advance payments;
3) the adoption by the customs authority of the preliminary decisions provided for by this Code;
4) the adoption by the customs authority of a decision on customs escort.
5. 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 three years, except if another period is not established by paragraphs 2 and 3 of this Article – after the end of the period when the goods are under customs control.
6. 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 payments, 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.
The footnote. Article 89 as amended by the Law of the Republic of Kazakhstan dated 05.01.2021 No. 407-VI (effective ten calendar days after the date of its first official publication).
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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