Comment to article 523. Violation of the procedure for carrying out activities by a customs carrier The Code of the Republic of Kazakhstan on Administrative Offences
Failure by the customs carrier to comply with the conditions and obligations stipulated by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan for carrying out such activities, including the absence or malfunction of technical equipment on the vehicle, allowing the state revenue authority to determine the location of the vehicle., -
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 by a customs carrier.
The generic object of the offense provided for in Article 523 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 523 of the Administrative Code is the procedure established by the legislation of the Republic of Kazakhstan and protected by the State for carrying out the activities of customs carriers in the Republic of Kazakhstan.
The subjects of the offense provided for in Article 523 of the Administrative Code are the customs carriers directly indicated in the commented norm.
According to paragraph 1 of Article 495 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", a customs carrier is a legal entity of the Republic of Kazakhstan that meets the conditions specified in the cited Code. A legal entity is recognized as a customs carrier after being included in the register of customs carriers. The register of customs carriers is maintained by the authorized body. A customs carrier transports (transports) goods under customs control through the customs territory of the EAEU. The status of the customs carrier is confirmed by a document, the form of which is determined by the Commission. The specified document is issued by the territorial customs authority after the legal entity is included in the register of customs carriers.
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 523 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 customs carrier of illegal actions (inaction), expressed in non-compliance with the conditions and obligations provided for by the customs legislation of the EAEU and (or) the Republic of Kazakhstan for carrying out such activities.
Special cases of non-compliance with such conditions and obligations are the absence of the customs carrier on the vehicle or the malfunction of the technical equipment available on the vehicle, which allows the state revenue authority to determine the location of the vehicle.
At the request of the mandatory norms of the Code of the Republic of Kazakhstan "On Customs Regulation", customs carriers are required to meet the conditions specified in the cited Code in order to include them in the relevant register in order to begin their activities. At the same time, vehicles intended for the special activities of customs carriers and special technical equipment on them, which makes it possible to determine the location of the vehicle, must comply with the special requirements imposed on them in the Code. After the inclusion of customs carriers in the relevant register, they must timely and fully fulfill the duties assigned to them by the Code of the Republic of Kazakhstan "On Customs Regulation".
Accordingly, violation of the specified requirements and conditions for carrying out the activities of a customs carrier or the requirements imposed by the customs legislation of the EAEU and (or) the Republic of Kazakhstan on its vehicles and special equipment on them forms the final composition of the 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 the customs carrier has ceased to comply with the conditions of its activity established in the Code or has not fulfilled the duties assigned to it by the Code, or when its vehicles and equipment on them do not meet (have ceased to meet) 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 523 of the Administrative Code.
The amount of the fine for committing an offense under Article 523 of the Administrative Code is 100 MCI, is fixed and is not subject to change by the body imposing it.
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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