Comment to article 522. Violation of the procedure for carrying out activities in the field of customs The Code of the Republic of Kazakhstan on Administrative Offences
Failure by a customs representative, owners of a warehouse for storing their own goods, a temporary storage warehouse, a free or customs warehouse, a duty-free shop to comply with the conditions and obligations of such activities in accordance with the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" or non-compliance of premises or territories intended for the establishment of a place or warehouse for temporary storage, customs or free warehouse, duty-free shop, requirements, established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, -
entails a fine in the amount of one hundred monthly calculation indices.
The commented article establishes administrative liability for violation of the procedure for carrying out activities in the field of customs affairs.
The generic object of the offense provided for in Article 522 of the Administrative Code is the customs regulation procedure established in the legislation of the Republic of Kazakhstan and protected by the state in the Republic of Kazakhstan.
The direct object of the offense provided for in Article 522 of the Administrative Code is the procedure established by the legislation of the Republic of Kazakhstan and protected by the state for carrying out activities in the field of customs affairs.
The subjects of the offense provided for in Article 522 of the Administrative Code are the customs representatives directly indicated in the commented norm, as well as the owners of a warehouse for storing their own goods, a temporary storage warehouse, a free or customs warehouse, and a duty-free shop.
A customs representative, according to subclause 29), clause 1, Article 3 of the Code of the Republic of Kazakhstan "On Customs Regulation" is a legal entity of the Republic of Kazakhstan included in the register of customs representatives that performs customs operations on behalf of and on behalf of the declarant or another interested person in accordance with the customs legislation of the EAEU and (or) the Republic of Kazakhstan. The register of customs representatives is maintained by the authorized body. The relations of the customs representative with the declarants or other interested parties arise on a contractual basis.
According to paragraph 1 of Article 501 of the Law of the Republic of Kazakhstan "On Customs Regulation", the owner of a temporary storage warehouse is a legal entity of the Republic of Kazakhstan established on the territory of the Republic of Kazakhstan, meeting the conditions defined in Article 503 of the cited Code. A legal entity is recognized as the owner of a temporary storage warehouse after being included in the register of owners of temporary storage warehouses. The owner of a temporary storage warehouse stores goods under customs control in a temporary storage warehouse in the cases and under the conditions established by the Code of the Republic of Kazakhstan on Customs Regulation.
According to paragraph 1 of Article 508 of the Code of the Republic of Kazakhstan "On Customs Regulation", the owner of the customs warehouse is a legal entity of the Republic of Kazakhstan that meets the conditions imposed on it by the Code. A legal entity is recognized as the owner of a customs warehouse after being included in the register of owners of customs warehouses. The owner of a customs warehouse stores goods placed under the customs procedure of a customs warehouse or other goods in a customs warehouse in the cases and under the conditions established by this Code.
The owner of the free warehouse, according to paragraph 1 of Article 515 of the Code of the Republic of Kazakhstan "On Customs Regulation", is a legal entity of the Republic of Kazakhstan, registered in accordance with the procedure established by the legislation of the Republic of Kazakhstan, and meets the conditions specified in the cited Code. A legal entity is recognized as the owner of a free warehouse after its inclusion by the territorial customs authority in the register of owners of free warehouses. The owner of a free warehouse places and uses goods placed under the customs procedure of a free warehouse in a free warehouse in accordance with the Code of the Republic of Kazakhstan on Customs Regulation. Business and other activities may be carried out on the territory of the free warehouse in accordance with the legislation of the Republic of Kazakhstan.
The owner of the duty-free shop, according to paragraph 1 of Article 522 of the Code of the Republic of Kazakhstan "On Customs Regulation", is a legal entity of the Republic of Kazakhstan that meets the conditions specified in the Code. A legal entity is recognized as the owner of a duty-free shop after being included in the register of owners of duty-free shops. The owner of the duty-free shop stores and sells in the duty-free shop the goods placed under the customs procedure of duty-free trade to the persons specified in the Code.
The subjective side of offenses, the subjects of which are legal entities, is not subject to determination due to the existence of a legal requirement to establish guilt as a condition for bringing to administrative responsibility, only in relation to individuals. According to the legislation of the Republic of Kazakhstan on administrative responsibility, legal entities are administratively liable for the mere fact that they have committed an illegal act or omission, for which administrative liability is provided for in the Administrative Code, without taking into account the guilt of the officials of the legal entity who committed this act.
The composition of an administrative offense provided for in Article 522 of the Administrative Code is formal. To bring to administrative responsibility under the commented article, it is not necessary to establish that the offender has caused material harm to the state, organization or citizen.
The objective side of the offense provided for in the commented article is characterized by the commission by the offender of illegal actions (inaction), expressed in:
1) failure to comply with the conditions and obligations of operating a warehouse for storing their own goods, a temporary storage warehouse, a free or customs warehouse, a duty-free shop in accordance with the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" or
2) non-compliance of premises or territories intended for the establishment of a temporary storage facility or warehouse, customs or free warehouse, duty-free shop, with the requirements established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
At the request of the mandatory norms of the Code of the Republic of Kazakhstan "On Customs Regulation", customs representatives, as well as owners of warehouses and duty-free shops, are required to meet the conditions specified in the Code in order to include them in the relevant registers in order to start their activities. At the same time, the premises and territories intended for special activities of warehouses and shops must comply with the special requirements imposed on them in the code. And after the inclusion of these persons in the relevant registers, they must fulfill the duties assigned to them.
Thus, according to paragraph 1 of Article 502 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", temporary storage warehouses are specially defined and equipped structures, premises (parts of premises) and (or) open areas intended for temporary storage of goods. A temporary storage warehouse is considered established from the day following the day the legal entity is included in the register of owners of temporary storage warehouses. The requirements for the location, arrangement and equipment of structures, premises (parts of premises) and (or) outdoor areas intended for use or used as a temporary storage warehouse are approved by the authorized body.
Customs warehouses, according to paragraph 1 of Article 509 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", are specially defined and equipped structures, premises (parts of premises) and (or) open areas intended for storing goods placed under the customs procedure of a customs warehouse. It is allowed to store goods of the Eurasian Economic Union placed under the customs procedure of export, subject to compliance with the requirements of this chapter. A customs warehouse is considered established from the day following the day of inclusion of a legal entity of the Republic of Kazakhstan in the register of owners of customs warehouses. Customs warehouses can be of an open or closed type. Customs warehouses are open-type warehouses if they are accessible for storing any goods and for use by any persons with authority over the goods. Customs warehouses are closed type warehouses if they are intended to store the goods of the owner of this customs warehouse. A part of the premises of an open-type customs warehouse can be used as a temporary storage warehouse for goods without being included in the register of owners of temporary storage warehouses. If a part of the customs warehouse is used as a temporary storage warehouse for goods, it must be isolated from the rest of the premises by a continuous fence.
The requirements for the location, arrangement and equipment of structures, premises (parts of premises) and (or) outdoor areas intended for use or used as a customs warehouse are approved by the authorized body.
According to paragraph 1 of Article 516 of the Code of the Republic of Kazakhstan "On Customs Regulation", free warehouses are buildings (parts of buildings), a complex of buildings, equipped and equipped territories and (or) open areas that are protected or have access control for individuals and within which, in accordance with the cited Code, they can be located and used. goods placed under the customs procedure of a free warehouse, as well as other goods in accordance with this Code (hereinafter in this chapter - structures, premises (parts of premises) and (or) open areas). A free warehouse is considered established from the day following the day the legal entity is included in the register of owners of free warehouses.
The requirements for the arrangement and equipment of structures, premises (parts of premises) and (or) outdoor areas intended for use or used as a free warehouse, including requirements for fencing and equipping with a video surveillance system the perimeter of the territory of a free warehouse, are approved by the authorized body.
Duty-free shops, according to paragraph 1 of Article 523 of the Code of the Republic of Kazakhstan "On Customs Regulation", are specially defined and equipped structures and (or) premises (parts of premises) consisting of sales halls and warehouses, as well as utility rooms (if any). A duty-free shop is considered established from the day following the day its owner is included in the register of owners of duty-free shops.
The requirements for the location, arrangement and equipment of duty-free shops, including the equipment with a video surveillance system, the procedure for their establishment and operation, as well as the rules for the sale of goods in duty-free shops are approved by the authorized body.
Accordingly, violation of the specified requirements and conditions for carrying out the activities of a customs representative, a warehouse for storing their own goods, a temporary storage warehouse, a free or customs warehouse, a duty-free shop, or the requirements imposed by the customs legislation of the EAEU and (or) the Republic of Kazakhstan on premises or territories for them, forms the final composition of an administrative offense provided for in the commented article.
The offense provided for in the commented article is considered to have been committed at the moment when a person violated the rules for the operation of a warehouse for storing his own goods, a temporary storage warehouse, a free or customs warehouse, a duty-free store (ceased to comply with the conditions established in the Code or failed to fulfill the duties assigned to him by the Code), or when his premises or territories intended for establishment of a place or temporary storage warehouse, customs or free warehouse, duty-free shop, they do not comply (or have ceased to comply) with the requirements established by the customs legislation of the EAEU and/or the Republic of Kazakhstan.
An administrative penalty in the form of a fine has been imposed for committing an offense under Article 522 of the Administrative Code.
The amount of the fine for committing an offense under Article 522 of the Administrative Code is 100 MCI, is fixed and is not subject to change by the body imposing them.
This penalty is imposed on offenders by the state revenue authorities or the court, if the case is considered in court.
Scientific and practical commentary to the Code of the Republic of Kazakhstan on Administrative Offences (article-by-article) from the Author's team:
Bachurin Sergey Nikolaevich, Candidate of Law, Associate Professor – chapter 48 (co-authored with E.M. Khakimov);
Gabdualiev Mereke Trekovich, Candidate of Law – Chapters 11, 21, 22, 23;
Zhusipbekova Ainur Maratovna, M.yu.n. – chapter 13 (co-authored with Karpekin A.V.); chapters 33, 39 (co-authored with Seitzhanov O.T.);
Karpekin Alexander Vladimirovich, Candidate of Law, Associate Professor – chapter 13 (in collaboration with Zhusipbekova A.M.);
Korneychuk Sergey Vasilyevich – chapters 2; chapter 6 (co-authored with O.T. Seitzhanov, E.M. Khakimov); chapter 8; chapter 25 (co-authored with E.M. Khakimov); articles 457-470, 488, 488-1, 491-506; chapters 28, 30, 52;
Ilya Petrovich Koryakin, Doctor of Law, Professor – Chapter 49;
Kisykova Gulnara Bauyrzhanovna, Candidate of Law – chapter 20;
Omarova Botagoz Akimgereevna, Candidate of Law – chapters 17; chapter 18 (co-authored with B.A. Parmankulova); chapters 26, 31; chapter 32 (co-authored with B.A. Parmankulova);
Parmankulova Bayan Askhanbaevna – chapter 18 (co-authored with Omarova B.A.); chapters 19, 32 (co-authored with Omarova B.A.); chapter 43 (co-authored with Tukiev A.S.);
Podoprigora Roman Anatolyevich, Doctor of Law, Professor - Chapter 24, articles 489, 489-1, 490;
Porokhov Evgeny Viktorovich, Doctor of Law – Chapters 14, 15, 16, 29, articles 471-475;
Seitzhanov Olzhas Temirzhanovich, Candidate of Law, Associate Professor, – chapter 4; chapter 5 (co-authored with E. M. Khakimov); chapter 6 (co-authored with S.V. Korneychuk, E.M. Khakimov); chapter 9; chapter 10 (co-authored with B.E. Shaimerdenov, V.V. Filin); chapter 33 (co-authored with Zhusipbekova A.M.); chapter 36 (co-authored with Shaimerdenov B.E.); chapter 39 (co-authored with Zhusipbekova A.M.);
Smyshlyaev Alexander Sergeevich, PhD. – chapters 38, 40, 42, 43-1 (co-authored with A.S. Tukiev); chapter 44;
Aslan Sultanovich Tukiev - Candidate of Law, Associate Professor – chapters 1, 3, 35; chapters 38, 40, 42, (co-authored with A.S. Smyshlyaev); chapter 43 (co-authored with B.A. Parmankulova); chapter 43-1 (co-authored with A.S. Smyshlyaev); chapter 44-1 (co-authored with Shipp D.A.); chapter 45; 46 (co-authored with Shipp D.A.); chapter 47;
Filin Vladimir Vladimirovich, Candidate of Law, Associate Professor – Chapter 10 (in collaboration with O.T. Seitzhanov, B.E. Shaimerdenov);
Yerzhan Maratovich Khakimov, M.yu.n. – chapter 5 (co-authored with O.T. Seitzhanov); chapter 6 (co-authored with O.T. Seitzhanov, S.V. Korneychuk); chapter 7; chapter 25 (co-authored with S.V. Korneychuk); chapters 34, 41; chapter 48 (co-authored with S.N. Bachurin); chapter 53;
Shaimerdenov Bolat Yerkenovich, M.yu.n., – chapter 10 (co-authored with O.T. Seitzhanov, V.V. Filin); chapter 12; articles 476-487, 507-509; chapter 36 (co-authored with O.T. Seitzhanov); chapters 37, 50, 51.
Shipp Denis Alekseevich – chapters 44-1, 46 (in collaboration with A.S. Tukiev).
Date of amendment of the act: 01.01.2020 Date of adoption of the act: 01.01.2020 Place of acceptance: 100050000000 Authority that adopted the act: 103001000000 Region of operation: 100000000000 NPA registration number assigned by the regulatory body: 5 Status of the act: new Sphere of legal relations: 029000000000 / 028000000000 / 029002000000 / 028004000000 / 029001000000 / 026000000000 / 001000000000 / 001008000000 / 030000000000 The form of the act: COMM / CODE Legal force: 1900 Language of the Act: rus
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