Commentary to article 553. Violation of the procedure for the use and (or) disposal of goods restricted in use and (or) disposal, as well as conditionally released goods and vehicles of the Code of the Republic of Kazakhstan On Administrative Offenses  

     The use and (or) disposal of goods restricted in use and (or) disposal, as well as conditionally released goods and vehicles for purposes other than those provided for by the customs legislation of the Republic of Kazakhstan, including in connection with which such benefits were granted, -

     A fine is imposed on small businesses or non-profit organizations in the amount of two hundred, on medium-sized businesses in the amount of four hundred, and on large businesses in the amount of one thousand monthly calculation indices.

     The commented article establishes administrative liability for violation of the order of use and (or) disposal of goods restricted in use and (or) disposal, as well as conditionally released goods and vehicles.

     The generic object of the offense provided for in Article 553 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 553 of the Administrative Code is the procedure established and protected by the State for restricting the use and disposal of goods and vehicles.  

     The subjects of the offense provided for in Article 553 of the Administrative Code are individuals and legal entities that use and/or dispose of goods and/or vehicles that are restricted in use and/or disposal.  

     The subjective side of the unlawful acts provided for in Article 553 of the Administrative Code for individual offenders is characterized by guilt in the form of intent or negligence. 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 composition of an administrative offense provided for in Article 553 of the Administrative Code is formal. To bring to administrative responsibility for its commission, it is not necessary to establish that the offender has caused material harm to the State or third parties.  

     The objective side of the offense provided for in the commented article is characterized by the commission by a person of illegal (and for individuals, including individual entrepreneurs, also guilty) actions in the form of the use and (or) disposal of restricted use and (or) disposal of goods, as well as conditionally released goods and vehicles for purposes other than those which are provided for by the customs legislation of the Republic of Kazakhstan, including in connection with which benefits were provided.

     127 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", as well as on other special grounds provided for in the Code, the use and (or) disposal of goods restricted in use and (or) disposal by decision of the state revenue authority of the Republic of Kazakhstan is prohibited.

     As required by paragraphs 2 and 5 of Article 202 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", with respect to conditionally released goods for which customs privileges have been granted, the purposes and conditions for granting privileges for the payment of import customs duties and taxes, as well as restrictions on the use and (or) disposal of such goods in connection with with the application of such benefits.

     Conditionally released goods, in respect of which compliance with prohibitions and restrictions can be confirmed, are prohibited from being transferred to third parties, including by selling or otherwise alienating them, and in cases where restrictions on the importation of these goods into the customs territory of the EAEU are established in connection with a safety check of these goods, they are also prohibited. use (exploitation, consumption) in any form.

     Violation by obligated persons of prohibitions and (or) restrictions on the use and (or) disposal of goods with limited use and (or) disposal, as well as misuse of conditionally released goods and (or) vehicles, established for them by the customs legislation of the EAEU and (or) the Republic of Kazakhstan, forms the final composition of the offense provided for in the commented article.

     An administrative penalty in the form of a fine is imposed for committing an offense under Article 553 of the Administrative Code.  

     The amount of the fine for committing an offense under Article 553 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 small businesses and non–profit organizations - 200 MCI,  

     - for medium–sized businesses - 400 MCI,  

     - for large business entities – 1000 MCI.

     The amounts of fines are fixed and are not subject to change by the body imposing them.  

     An administrative penalty under the commented article is imposed on the offender 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.);  

     Alexander Vladimirovich Karpekin, Candidate of Law, Associate Professor – chapter 13 (in collaboration with A.M. Zhusipbekova);

     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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