Commentary to article 552. Transportation, storage, acquisition, use or disposal of goods and vehicles imported into the customs territory of the Eurasian Economic Union in violation of customs regulations The Code of the Republic of Kazakhstan on Administrative Offences
1. Transportation, storage, acquisition, use or disposal of goods and vehicles imported into the customs territory of the Eurasian Economic Union in addition to customs control, or with concealment from such control, or with the fraudulent use of documents or means of identification, or undeclared or unreliably declared, as well as transportation, storage and purchase of goods and vehicles, in relation to which have been granted customs privileges in terms of customs payments and taxes, used or alienated without the permission of the state revenue authority of the Republic of Kazakhstan for purposes other than those in connection with which such benefits were granted, -
They impose a fine on individuals in the amount of ten, on small businesses or non-profit organizations - in the amount of twenty, on medium-sized businesses - in the amount of twenty-five, on large businesses - in the amount of thirty-five monthly calculation indices.
2. The actions provided for in the first part of this Article, committed repeatedly within a year after the imposition of an administrative penalty, -
They entail a fine in the amount of fifty monthly calculation indices with or without confiscation of goods and vehicles that are the direct subjects of an administrative offense.
The commented article establishes administrative responsibility for the transportation, storage, acquisition, use or disposal of goods and vehicles imported into the customs territory of the Eurasian Economic Union in violation of customs regulations.
The generic object of offenses provided for in Article 552 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.
552 of the Administrative Code is the procedure established and protected by the state for the transportation, storage, acquisition, use and disposal of goods and vehicles imported into the customs territory of the EAEU that are subject to customs control.
552 of the Administrative Code are individuals and legal entities who use goods and (or) vehicles imported by them into the customs territory of the EAEU.
The subjective side of the unlawful acts provided for in Article 552 of the Administrative Code for individual offenders is characterized by guilt in the form of intent. The guilt of a person is revealed by his mental attitude towards the illegal acts committed by him and their harmful consequences.
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 administrative offences provided for in Article 552 of the Administrative Code are formal. To bring to administrative responsibility for their commission, it is not necessary to establish that the offender has caused material harm to the State or third parties.
Part 1 of the commented article establishes administrative responsibility for the transportation, storage, acquisition, use or disposal of goods and vehicles imported into the customs territory of the EAEU in addition to customs control or with concealment from such control, or with the fraudulent use of documents or means of identification, or undeclared or unreliably declared, as well as for transportation, storage and acquisition goods and vehicles, in respect of which customs privileges have been granted in terms of customs payments and taxes used or disposed of without the permission of the State revenue authority of the Republic of Kazakhstan for purposes other than those in connection with which such privileges were granted.
The objective side of the offense provided for in the commented article is characterized by the commission of illegal actions by a person in the form of:
1) transportation, storage, acquisition, use or disposal of goods and vehicles imported into the customs territory of the EAEU in addition to customs control, or with concealment from such control, or with the fraudulent use of documents or means of identification, or undeclared or unreliably declared, as well as
2) transportation, storage and purchase of goods and vehicles in respect of which customs privileges have been granted in terms of customs payments and taxes used or disposed of without the permission of the State revenue body of the Republic of Kazakhstan for purposes other than those in connection with which such privileges were granted.
Violation by obligated persons of prohibitions or restrictions established for them by the customs legislation of the EAEU and (or) the Republic of Kazakhstan on operations with goods imported into the territory of the EAEU in addition to customs control forms the final composition of an administrative offense provided for in Part 1 of the commented article.
Goods and (or) vehicles imported in addition to customs control are initially in illegal circulation in the customs territory of the EAEU, as a result of which persons who knowingly know about this and perform further operations with such goods and (or) vehicles for their transportation, storage, acquisition, use or disposal become subjects of the offense provided for in the commented article. an article.
Transportation, storage and purchase by third parties of goods and (or) vehicles in respect of which their original owner, who imported them into the customs territory of the EAEU, was granted customs privileges in terms of customs payments and taxes, in case of their further use or alienation without the permission of the State revenue authority of the Republic of Kazakhstan for purposes other than those in connection with which such benefits were provided (misuse or disposal) also constitutes an administrative offense provided for in the commented article.
Persons who knowingly know about the misuse or alienation of such goods by their owner without the permission of the state revenue authority and who transport, store or purchase such goods are the subjects of the offense provided for in the commented article.
For committing an act provided for in Part 1 of the commented article, the offender is punished with a fine.
The amount of the fine for committing an offense under Part 1 of Article 552 of the Administrative Code is differentiated depending on the legal status of the offender, and if the offender is a business entity, it also depends on which category of business entities he belongs to. In this regard, the body bringing the offender to administrative responsibility must first establish the legal status of this person and the category of entrepreneurship to which he belongs before bringing a person to justice.
Depending on the legal status of the offender and the business category to which he belongs, the amount of the fine is:
- for individuals – 10 MCI,
- for small businesses or non–profit organizations - 20 MCI,
- for medium–sized businesses - 25 MCI,
- for large business entities – 35 MCI.
The amounts of fines are fixed and are not subject to change by the body imposing them.
An administrative penalty under Part 1 of the commented article is imposed on the offender by the state revenue authorities or the court, if the case is considered in court.
Part 2 of the commented article establishes a more severe penalty for repeated commission of any of the acts provided for in Part 1 of the commented article within a year after the imposition of an administrative penalty.
At the same time, the object, the subjective side and the subjects of the offense provided for in Part 2 of the commented article coincide in their characteristics with the object, the subjective side and the subjects of the offense provided for in Part 1 of Article 552 of the Administrative Code.
In the description of the objective side of the offense provided for in Part 2 of Article 552 of the Administrative Code, a sign of repetition is added to any of the acts provided for in Part 1 of the commented article.
An offense is considered to have been committed repeatedly if a person has previously committed any of the acts provided for in Part 1 of Article 552 of the Administrative Code, has been subjected to administrative punishment for it, and the one-year period during which the person is considered to have been subjected to administrative punishment has not expired yet.
The repetition of an offense is an independent qualifying feature, entailing the qualification of an unlawful act as an independent element of an offense under Part 2 of Article 552 of the Administrative Code.
An offense is considered to have been committed repeatedly if a person has previously committed any of the acts provided for in Part 1 of Article 552 of the Administrative Code, has been subjected to administrative punishment for it, and the one-year period during which the person is considered to have been subjected to administrative punishment has not expired yet.
The repetition of an offense is an independent qualifying feature, entailing the qualification of an unlawful act as an independent element of an offense under Part 2 of Article 552 of the Administrative Code.
Repetition as a qualifying feature is established not only in fact by identifying the number and nature of illegal acts committed by the violator during the year, but also legally by establishing the fact of bringing this person to administrative responsibility for committing any of the acts provided for in Part 1 of Article 552 of the Administrative Code, the existence of an effective decree of an authorized state body or court on the imposition of administrative penalty under part 1 of art . 552 of the Administrative Code, the fact of its announcement, delivery or referral to the offender and the expiration of a one-year period from the date of imposition of the penalty.
If a person has committed an unlawful act repeatedly or continues to commit it after the start of the commission and until it is revealed, but until that moment he has not previously been brought to administrative responsibility under Part 1 of Article 552 of the Administrative Code, then bringing him to responsibility under Part 2 of Article 552 of the Administrative Code is impossible, since there is no qualifying sign of repetition. In this case, the person must be brought to administrative responsibility and punished under Part 1 of art. 552 of the Administrative Code, even if there are signs of repeated violations during the year and the uniformity of violations committed.
For repeated commission of any of the acts provided for in Part 1 of Article 552 of the Administrative Code within a year after the imposition of the penalty, the offender is punished with a fine with or without confiscation of goods and vehicles that are the direct subjects of an administrative offense.
The amount of the fine for committing an offense provided for in Part 2 of Article 552 of the Administrative Code, 50 MCI, is fixed and is not subject to change by the body imposing it.
Also, as an additional punishment for the commission of an offense established by Part 2 of the commented article, its sanction provides for the confiscation of goods and vehicles that are the direct subjects of an administrative offense, applied by the court at its discretion, depending on the circumstances of the case.
This penalty is imposed on offenders only by the court, since cases of administrative offenses for which confiscation of the objects of the offense is provided as a sanction are subject to judicial review.
Officials of state revenue bodies have the right to draw up protocols on administrative offenses provided for in Part 2 of the commented article.
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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