Article 97. The emergence and termination of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties on the departure of foreign goods from the customs territory of the Union, the deadline for their payment and the calculation of the Customs Code of the Eurasian Economic Union
1. Upon departure of foreign goods from the customs territory of the Union, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties arises for the carrier from the moment the customs authority issues a permit for the departure of goods from the customs territory of the Union.
2. Upon departure of foreign goods from the customs territory of the Union, the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is terminated by the carrier upon the occurrence of the following circumstances:
1) the actual crossing of the customs border of the Union by goods;
2) placing the goods under the customs procedures applicable to foreign goods after the occurrence of the circumstances specified in paragraph 3 of this Article;
3) fulfillment of the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection in the amounts calculated and payable in accordance with paragraph 4 of this Article;
4) recognition by the customs authority, in accordance with the legislation of the Member States on customs regulation, 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 such destruction or irretrievable loss in accordance with this Code in respect of these foreign goods, the deadline for payment of import customs duties, taxes, special, anti-dumping and countervailing duties;
5) confiscation or conversion of goods into the property (income) of a Member State in accordance with the legislation of that Member State;
6) the detention of goods by the customs authority in accordance with Chapter 51 of this Code;
7) placing for temporary storage or placement under one of the customs procedures of goods that were seized or arrested during the verification of a crime report, during criminal proceedings or an administrative offense case (conducting administrative proceedings) and in respect of which a decision was made to return them, if previously the release of such goods was not produced.
3. The obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties is subject to execution in the event of loss of foreign goods upon departure from the customs territory of the Union before the actual crossing of the customs border of the Union, with the exception of destruction and (or) irretrievable loss due to an accident or force majeure, or irretrievable loss as a result of natural loss when under normal conditions of transportation and/or storage.
Upon the occurrence of the specified circumstance, the date of payment of import customs duties, taxes, special, anti-dumping, countervailing duties is considered to be the day of loss of goods, and if this day is not fixed, the day when the customs authority issues a permit for the departure of goods from the customs territory of the Union.
4. Upon the occurrence of the circumstances specified in paragraph 3 of this Article, import customs duties, taxes, special, anti-dumping, countervailing duties shall be payable as if the goods were placed under the customs procedure of release for domestic consumption without the application of tariff preferences and benefits for the payment of import customs duties and taxes.
Import customs duties, taxes, special, anti-dumping, countervailing duties are calculated in accordance with Chapters 7 and 12 of this Code.
For the calculation of import customs duties, taxes, special, anti-dumping, countervailing duties, the rates of import customs duties, taxes, special, anti-dumping, countervailing duties effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 3 of this Article.
If, in order to determine the customs value of goods, as well as for calculating import customs duties, taxes, special, anti-dumping, countervailing duties, it is required to convert foreign currency into the currency of a member State, such recalculation shall be carried out at the exchange rate effective on the day that is the deadline for payment of import customs duties, taxes, special, anti-dumping, countervailing duties in accordance with paragraph 3 of this article.
If the customs authority does not have accurate information about the goods (nature, name, quantity, origin and (or) customs value), the basis for calculating import customs duties, taxes, special, anti-dumping, countervailing duties is determined on the basis of the information available to the customs authority, and the classification of goods is carried out taking into account paragraph 3 of Article 20 of this Code.
If the product code, in accordance with the Commodity Nomenclature of Foreign Economic Activity, is defined at the grouping level with fewer than 10 characters:
for the calculation of import 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 (excise tax or excise duty), corresponding to goods included in such a grouping, for which the highest of the customs duty rates is established, is applied.;
for the calculation of special, anti-dumping, countervailing duties, the highest of the rates of special, anti-dumping, countervailing duties corresponding to goods included in such a grouping shall be applied, taking into account paragraph ten of this paragraph.
Special, anti-dumping, countervailing duties are calculated based on the origin of the goods, confirmed in accordance with Chapter 4 of this Code, and (or) other information necessary to determine these duties. If the origin of the goods and (or) other information necessary for the determination of these duties has not been confirmed, special, anti-dumping, countervailing duties are calculated based on the highest rates of special, anti-dumping, countervailing duties established for goods of the same code of the Commodity Nomenclature of foreign economic activity, if the classification of goods is carried out at the level of 10 characters, or products included in the grouping, if the product codes in accordance with the Commodity Nomenclature of Foreign Economic Activity are defined at the grouping level with fewer than 10 characters.
When accurate information about goods is subsequently established, import customs duties, taxes, special, anti-dumping, countervailing duties are calculated based on such accurate information, and excessively paid and (or) excessively collected amounts of import customs duties, taxes, special, anti-dumping, countervailing duties are refunded or unpaid amounts are collected in accordance with the chapters 10 and 11 and Articles 76 and 77 of this Code.
5. In the case of placing goods under customs procedures applicable to foreign goods, detention by customs authorities of goods in accordance with Chapter 51 of this Code, placement in temporary storage after fulfilling the obligation to pay import customs duties, taxes, special, anti-dumping, countervailing duties and (or) their collection (in whole or in part) of the amount of import customs duties duties, taxes, special, anti-dumping, countervailing duties paid and (or) collected in accordance with this article, are subject to refund (offset) in accordance with Chapter 10 and Article 76 of this Code.
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
© 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
Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases
